Passed 2025 Budget

The following is a summary of the Proposed 2025 City Budget: 2024 2024 2025 Percentage GENERAL FUND Approved Budget Estimated Budget Approved Budget Change REVENUES General Government $2,908,552 $2,908,552 $3,055,534 5.1% License $32,250 $34,707 $36,575 13.4% Gifts & Grants $39,882 $36,657 $38,351 -3.8% Penalties & Forfeitures $53,400 $35,681 $38,400 -28.1% Special Assessments $151,908 $150,230 $153,000 0.7% All Other Revenues $170,908 $178,812 $169,159 -1.0% Fund Balance $0 $0 $0 0.0% G. F. REVENUES $3,356,900 $3,344,640 $3,491,019 4.0% EXPENDITURES General Government $1,017,757 $1,141,828 $1,095,160 7.6% Protection Person & Property $919,837 $751,215 $948,028 3.1% Health, Welfare, & Sanitation $293,731 $274,282 $327,164 11.4% Transportation $386,674 $373,319 $392,217 1.4% Education & Recreation $161,985 $149,965 $184,482 13.9% Conservation & Development $3,300 $4,274 $3,270 -0.9% Transfer to Other Funds $3,000 $0 $0 -100.0% Transfer to TIF $11,000 $11,000 $0 -100.0% Transfer to Debt Service $489,142 $489,142 $507,889 3.8% Transfer to Capital Projects $70,475 $70,475 $32,809 -53.4% Transfer to Trust Agency $0 $0 $0 0.0% Transfer to Fund Balance $0 $0 $0 0.0% G. F. EXPENDITURES $3,356,900 $3,265,501 $3,491,019 4.0% GF NET SURPLUS (DEFICIENCY) ($0) $79,139 $0 DEBT SERVICE FUND Revenues $489,142 $489,142 $507,889 3.8% Expenditures $489,142 $487,490 $507,889 3.8% DSF NET SURPLUS (DEFICIENCY) $0 $1,652 $0 CAPITAL PROJECTS FUND Revenues $228,650 $585,541 $3,223,450 1309.8% Fund Balance $0 $0 $27,253 0.0% Expenditures $228,650 $549,248 $3,250,703 1321.7% CPF NET SURPLUS (DEFICIENCY) $0 $36,293 $0 TIF PROJECTS FUND Revenues $11,000 $11,000 $10,000 -9.1% Expenditures $11,000 $11,000 $10,000 -9.1% TPF NET SURPLUS (DEFICIENCY) $0 $0 $0 TAX LEVY General Fund $979,708 $1,032,596 5.4% Debt Service Fund $489,142 $507,889 3.8% TIF Projects Fund $0 $0 0.0% Capital Projects Fund $70,475 $32,809 -53.4% Total Approved Levy $1,539,325 $1,573,294 2.2% Levy limit 1,539,325 1,573,294 2.2% Approved by Council 11/12/2024 CITY OF OCONTO FALLS Notice was given to the public at least 15 days prior to this hearing - Notice was forwarded to newspapers and any news media who have requested the same – Notice was published in the Oconto County Times Herald, Notice was posted at City Hall, Oconto Falls Community Library, Iverson's Piggly Wiggly, and on the City website at www.cityofocontofalls.com . Any person wishing to attend the hearing who requires special accommodations because of a disability should contact the Clerk’s office at 920-846-4505 with adequate notice so appropriate accommodations can be made. A quorum of the Common Council may be in attendance of this public hearing. 2025 APPROVED BUDGET NOTICE IS HEREBY GIVEN that on Tuesday, November 12, 2024 at 5:00 pm in the Council Chambers of the Oconto Falls Municipal Building, 500 North Chestnut Avenue, Oconto Falls, Wisconsin, a public hearing will be held on the proposed 2025 budget. Following the public hearing, the Council will meet to vote on the proposed budget during the Regular Council meeting at 6:00 pm. The proposed budget is available for inspection on the City website at www.cityofocontofalls.com, at City Hall, the Oconto Falls Public Library, the Oconto Falls Post Office and Iverson's Piggly Wiggly. 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 A B C D AM AP AQ AS AT AU AV AW AX AY Police Department (15) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 43529 15-000-000 Other State Grant - 16,000 7,000 2,016 - 2,016 2,016 - 0.0% 43521 15-000-455 State DOJ training reimbursement 960 2,278 - 1,120 - - - - - 0.0% 43523 00-000-000 State Grant - - - 8,264 - - - - - 0.0% 44200 00-000-409 Bicycle Registration 6 6 - 3 - - - - - 0.0% 44200 00-000-410 Snowmobile Registration - - - - - - - - - 0.0% 44900 15-000-000 Paper Service 906 603 1,000 775 1,000 225 600 700 (300) -30.0% 45130 15-000-000 Parking Violations 1,930 1,075 2,500 1,285 2,000 955 2,000 2,000 - 0.0% 45190 15-000-000 Alarms & Finger Printing 240 160 150 220 200 40 200 200 - 0.0% 46210 15-000-000 Law Enforcement Fees/ Accident Reports 392 370 400 283 250 123 250 250 - 0.0% 46510 30-000-464 Public Health Services (dogs) 25 - - - - - - - - 0.0% 48400 15-000-000 Police Dept Insurance Recoveries 16,265 81,008 31,067 24,694 - 6,904 6,904 - - 0.0% 48500 15-000-000 Donations - Police Dept - - - 6,082 - - - - - 0.0% 48500 15-000-224 ICAC Donations - - - - - - - - - 0.0% 48500 15-000-226 Drug Program Donations - - - - - - - - - 0.0% 48500 15-000-227 MRAP Donations - - - - - - - - - 0.0% 48500 15-000-486 PD Policy & Procedure League Reimb - 2,500 2,500 2,500 2,500 - 2,500 2,500 - 0.0% 48900 15-120-000 Reimbursement from schools (CG & SRO $) 55,894 57,148 60,133 58,139 65,133 28,063 65,133 66,034 901 1.4% 48900 15-157-000 Eflex Reimbursement - - - 2,217 - - - - - 0.0% 49200 15-000-228 Transfer from K9 Fund - - - 10,529 - - - - - 0.0% 49400 15-000-433 Sale of Gen'l Fixed Assets 620 4,500 - - - 500 - - - 0.0% TOTAL REVENUE 77,238 149,649 113,750 123,111 73,099 36,810 79,603 73,700 601 0.8% EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51300 15-211-000 Attorney - - - - - - - - - 0.0% 51900 15-123-000 Vacation 16,770 32,584 26,557 28,772 30,671 12,306 30,671 28,000 (2,671) -8.7% 51900 15-124-000 Holiday pay 24,123 33,786 29,048 31,638 30,384 12,646 30,384 31,751 1,367 4.5% 51900 15-125-000 Sick pay 7,527 17,006 - 18,568 - 19,976 37,000 - - 0.0% 51900 15-126-000 Work Comp Expenses 28,665 111,801 58,746 38,343 - - - - - 0.0% 51900 15-127-000 Unemployment Compensation 52 . - - - - - - - 0.0% 51900 15-128-000 Work Comp Insurance 9,589 12,361 12,500 19,522 26,000 27,808 27,808 30,000 4,000 15.4% 51900 15-129-000 Funeral Wages 2,390 1,111 - 390 - 408 408 - - 0.0% 51900 15-151-000 Health Insurance 109,488 125,840 121,586 122,672 135,151 67,634 135,268 145,601 10,450 7.7% 51900 15-152-000 Life Insurance 286 508 516 525 516 215 516 516 - 0.0% 51900 15-153-000 WPS Vision Insurance 1,194 1,291 1,204 1,262 1,262 611 1,262 1,262 - 0.0% 51900 15-154-000 Retirement 55,782 64,047 70,522 69,600 65,000 37,968 75,936 68,000 3,000 4.6% 51900 15-155-000 FICA - City Share 37,521 42,471 41,966 41,123 43,896 21,898 43,796 45,800 1,904 4.3% 51900 15-156-000 Disability Insurance - - - - - - - - - 0.0% 51900 15-157-000 Eflexgroup 476 459 680 460 682 341 682 682 - 0.0% 51900 15-306-000 Employee Medical Testing 2,260 525 750 606 650 1,312 1,312 650 - 0.0% 51930 15-109-000 Property Insurance 2,165 2,416 2,200 2,692 2,800 3,202 3,202 3,202 402 14.4% 51930 15-110-000 Crime Insurance 225 262 225 266 266 49 98 98 (168) -63.2% 51930 15-112-000 Auto/Liab. Insurance 4,991 5,260 5,158 5,502 5,700 6,215 6,215 6,215 515 9.0% 52100 15-000-000 General Police Investigation 4,774 4,264 3,000 3,646 4,350 524 3,000 3,000 (1,350) -31.0% 52100 15-000-220 Crime Expenses 380 - - 72 - (36) - - - 0.0% 52100 15-000-224 ICAC Expenses - - - - - - - - - 0.0% 52100 15-000-225 Bulletproof Vests 1,329 - 1,329 1,867 1,329 1,927 1,927 600 (729) -54.9% 52100 15-000-226 Drug Program Expenditures - - - - - - - - 0.0% 52100 15-000-227 MRAP Expenditures 215 1,099 - - - - - - - 0.0% 52100 15-000-228 K-9 Expenditures - - 16,500 20,874 1,500 2,329 6,776 1,500 - 0.0% 52100 15-000-229 Body Cameras - - 19,200 16,528 2,016 4,032 4,032 2,016 - 0.0% 52100 15-000-450 Recertification/Training 1,419 1,701 4,200 3,566 4,200 761 4,000 4,200 - 0.0% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 3 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 A B C D AM AP AQ AS AT AU AV AW AX AY 52100 15-000-454 Firearms Training Supplies 3,800 2,607 3,000 8,406 3,000 1,898 2,000 3,000 - 0.0% 52100 15-000-475 School Crossing Guards Expenses - 21 - 265 - - - - - 0.0% 52100 15-000-476 Cleaning Service 968 - 1,200 - - - - - - 0.0% 52100 15-000-486 PD Policy & Procedure (Lexipol) 10,306 5,321 5,321 11,838 5,747 - 5,747 5,747 - 0.0% 52100 15-000-820 COVID Expenses 9 - - - - - - - - 0.0% 52100 15-120-000 Wages 380,916 357,326 383,520 389,820 431,161 201,786 410,000 450,563 19,402 4.5% 52100 15-120-226 Drug Program Wages - - - - - - - - - 0.0% 52100 15-120-475 School Crossing Guards Wages 7,494 10,211 12,920 11,559 13,307 6,827 13,307 13,905 598 4.5% 52100 15-120-476 C leaning Wages - 961 1,200 1,988 2,453 974 2,453 1,700 (753) -30.7% 52100 15-120-820 COVID Wages 8,147 - - - - - - - - 0.0% 52100 15-121-000 Overtime 39,300 31,760 25,000 35,886 33,576 28,721 33,576 35,087 1,511 4.5% 52100 15-193-000 Police Uniform 5,658 4, 165 6,200 3,097 6,200 2,510 6,200 6,200 - 0.0% 52100 15-220-000 EWS - Utility Commission 9,193 6,869 8,832 6,575 7,304 3,190 6,400 7,000 (304) -4.2% 52100 15-221-472 Telephone 2,241 1,240 2,000 1,492 1,520 463 1,200 1,200 (320) -21.1% 52100 15-221-473 Cell phone/pager 3,727 2,475 2,056 3,130 2,524 1,425 2,850 2,850 326 12.9% 52100 15-223-000 WE energies - natural gas 2, 553 3,893 3,576 2,338 3,576 1,587 3,576 3,576 - 0.0% 52100 15-240-000 City Hall/Building Maintenance 4,333 5,940 3,245 6,729 3,245 4,887 6,729 3,245 - 0.0% 52100 15-242-000 Vehicle repair & maintenance 3,380 7,623 3,130 7,162 3,000 8,618 10,000 3,000 - 0.0% 52100 15-300-000 Office Supplies 786 1,034 2,000 1,063 1,300 454 1,000 1,000 (300) -23.1% 52100 15-300-476 Cleaning Supplies 453 305 500 381 500 196 400 400 (100) -20.0% 52100 15-301-000 Printing - - - - - - - - - 0.0% 52100 15-302-000 Postage 293 277 200 317 200 122 200 200 - 0.0% 52100 15-303-000 Misc. Equipment - - - - - - - - 0.0% 52100 15-303-453 Radio Radar Repair/Maintenance 139 1,388 1,000 402 500 380 500 500 - 0.0% 52100 15-303-478 Copier Expenses 483 559 600 547 600 244 500 600 - 0.0% 52100 15-304-000 Computers Technology 11,407 12,031 13,000 12,073 14,000 9,524 14,000 14,000 - 0.0% 52100 15-451-000 Vehicle gas & oil 5,293 9,636 10,000 12,880 13,454 6,941 13,545 13,454 - 0.0% 54100 30-290-464 Dog Pound/Animal Control 347 - 350 300 350 - - 350 - 0.0% TOTAL EXPENDITURES 812,847 924,431 904,737 946,740 903,890 502,874 948,476 940,670 36,780 4.1% CAPITAL OUTLAY-62401 Revenues 48400 15-000-000 PD Insurance Recovery Revenue - - - - - - - - - 0.0% 48500 15-000-000 PD Donations - - - - - - - - - 0.0% 49200 15-000-228 K-9 Funds Transferred In - 47,376 - - - - - - - 0.0% Street Dept Replacement Fund 27,253 27,253 #DIV/0! Expenditures 57210 15-000-000 PD Capital Expenditures 5,089 47,376 - 60,968 10,400 9,097 - 46,000 35,600 342.3% Department Equipment Upgrade - - - - - - - - - 0.0% CRIME PREVENTION-62203 45100 15-000-220 Crime Prevention Revenues 1,500 - - - - - - - - 0.0% 48500 15-000-228 K-9 Donations 10,960 39,275 26,395 - 3,000 - - - 0.0% 52100 15-000-220 Crime Prevention Expenditures 2,404 - - - - - - - - 0.0% 52100 15-000-228 K-9 Expenditures - 4,078 - 14,647 - - - - - 0.0% 59240 15-000-228 K-9 Funds Transferred Out - 47,376 - - - - - - - 0.0% Municipal Judge (10) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 45110 00-000-501 Court Penalties 21,515 20,071 22,000 24,584 20,000 8,653 17,306 22,000 2,000 10.0% EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51200 10-000-501 Miscel- expenses - - - - - 124 124 - - 0.0% 51200 10-120-501 Judge's Salary 11,080 11,302 11,874 11,641 12,230 5,995 11,990 12,350 120 1.0% 51200 10-120-502 Court Clerk Salary 6,378 6,598 6,856 6,687 7,062 3,390 7,004 7,300 238 3.4% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 4 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 A B C D AM AP AQ AS AT AU AV AW AX AY 51200 10-155-000 FICA 1,331 1,374 1,433 1,390 1,476 714 1,453 1,614 138 9.3% 51200 10-221-472 Telephone 447 424 475 507 500 203 405 400 (100) -20.0% 51200 10-300-000 Office Supplies 207 99 300 416 300 166 300 300 - 0.0% 51200 10-301-501 Printing - - - - - - - - - 0.0% 51200 10-302-000 Postage 159 143 150 196 150 96 192 200 50 33.3% 51200 10-304-000 Computer Technology 1,182 1,160 1,100 1,200 1,200 1,476 1,752 3,000 1,800 150.0% 51200 10-309-501 Continuing Education-Judge 1,143 1,080 1,000 1,144 1,200 1,181 1,181 1,200 - 0.0% 51200 10-309-502 Seminar Expenses-Clerk 333 438 900 325 500 - 421 - (500) -100.0% 51200 10-320-501 Mem. Dues-WI Mun. Judge Assoc 75 - 100 - 100 100 100 100 - 0.0% 51200 10-320-502 Mem. Dues - Court Clerk - - 50 - 50 - - 50 - 0.0% 51300 10-211-501 Attorney fees - - - - - - - - - 0.0% 51200 10-000-485 Jail Lodging Fees 352 464 500 80 500 - 200 200 (300) -60.0% TOTAL EXPENDITURES 22,687 23,081 24,738 23,586 25,268 13,445 25,123 26,714 1,446 5.7% Fire Department (20) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 43210 20-000-322 Grants 7,970 - - - 3,037 6,186 6,186 2,380 (657) -21.6% 43420 00-000-000 Fire Dues - State 12,601 14,811 18,293 21,329 21,329 - 25,930 25,930 4,601 21.6% 43529 20-000-000 Fire Dept Other Public Safety Grants - - - 8,008 - - - - - 0.0% 43790 20-000-000 Fire Dept Local Grants - 4,105 - 2,381 - - - - - 0.0% 46200 20-000-000 Fire Reports/Burning Permits/Violations 8,287 10,205 7,000 8,924 7,000 1,761 3,500 7,000 - 0.0% 46200 20-000-469 Public Safety Charges - Town of O.F. 60,625 58,780 66,481 61,536 67,000 40,667 66,000 67,322 322 0.5% 46200 20-000-470 Public Safety Charges - Town of Stiles. 33,448 36,293 37,975 37,595 38,600 25,667 39,595 39,370 770 2.0% 46200 20-000-487 Public Safety Charges-Spruce - - 30,466 27,116 30,058 29,958 30,058 30,958 900 3.0% 46200 20-000-488 Public Safety Charges-Other - - - - - - - - - 0.0% 48400 20-000-000 Fire Dept Insurance Recoveries - - - - - - - - - 0.0% 48500 20-000-000 Donations & Contributions 2,745 3,156 6,000 - 6,000 - - 500 (5,500) -91.7% 49400 20-000-433 Sale of Supplies/Materials - - - - - - - - - 0.0% Transfer in From FD Equip Fund - - - - - - - - - 0.0% TOTAL REVENUE 125,676 127,350 166,215 166,890 173,024 104,238 171,269 173,460 436 0.3% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 5 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 A B C D AM AP AQ AS AT AU AV AW AX AY EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51900 20-123-000 Vacation 3,906 4,235 3,183 4,065 3,278 2,377 3,278 4,916 1,638 50.0% 51900 20-124-000 Holiday pay 3,026 2,529 2,123 2,902 2,187 1,189 2,187 2,187 - 0.0% 51900 20-125-000 Sick pay 412 420 - - - 149 - 149 149 #DIV/0! 51900 20-127-000 Unemployment - - - - - - - - - 0.0% 51900 20-128-000 Work Comp 2,405 4,434 5,330 7,807 9,900 10,935 11,000 10,500 600 6.1% 51900 20-129-000 Funeral Wages - - - - - - - - - 0.0% 51900 20- 151-000 Health Insurance 20,247 21,365 22,378 22,631 24,999 12,500 25,000 26,931 1,932 7.7% 51900 20-152-000 Life Insurance 156 135 300 137 300 96 300 300 - 0.0% 51900 20-153-000 WPS Vision Insurance 247 229 252 137 252 69 137 140 (112) -44.4% 51900 20-154-000 Retirement 8,454 8,769 6,503 9,917 6,698 5,532 11,064 11,785 5,087 75.9% 51900 20-155-000 FICA - City Share 11,735 12,922 13,579 13,664 13,899 6,220 12,440 13,730 (169) -1.2% 51900 20-156-000 Disability Insurance - - - - - - - - - 0.0% 51900 20-157-000 Eflex Expenses 214 214 221 214 228 228 228 14 6.5% 51930 20-109-000 Property Insurance 2, 402 2,669 2,500 2,960 3,100 8,134 8,134 8,134 5,034 162.4% 51930 20-110-000 Crime Insurance 225 262 225 266 266 49 98 100 (166) -62.4% 51930 20-112-000 Auto/Liab Insurance 11,403 9,748 11,500 9,988 11,000 9,854 9,854 11,500 500 4.5% 52200 20-000-000 General 1,212 916 750 1,108 750 601 750 750 - 0.0% 52200 20-000-221 Fire Prevention 800 1,141 900 700 900 - - 1 (899) -99.9% 52200 20-000-222 Extinguisher/Scba/Air 6,737 4,149 3,620 5,195 3,950 2,698 2,698 5,574 1,624 41.1% 52200 20-000-223 T ornado Siren Maintenance - 500 500 - 500 - - 500 - 0.0% 52200 20-000-450 Training & Education 1,724 3,362 4,500 1,013 4,250 376 2,600 4,250 - 0.0% 52200 20-000-467 Infection Control - - 200 - 200 - 100 200 - 0.0% 52200 20-000-476 Cleaning Service 230 - 1,230 23 - - - - 0.0% 52200 20-120-000 Wages 150,985 170,053 175,143 172,091 179,180 78,085 - 179,480 300 0.2% 52200 20-120-476 Cleaning Wages - 174 788 1,300 361 1,300 1,800 500 38.5% 52200 20-000-820 COVID Expenses 197 - - - - - - - - 0.0% 52200 20-190-000 2% Dues 65 - 3,000 2,960 2,500 - 8,000 2,000 (500) -20.0% 52200 20-193-000 Uniforms 8,533 28,657 17,040 15,323 20,207 16,990 20,200 18,206 (2,001) -9.9% 52200 20-220-000 EWS - Utility Commission 5,112 4,342 4,200 4,792 5,000 3,895 11,000 11,000 6,000 120.0% 52200 20-222-000 Water - - - - - - - - - 0.0% 52200 20-221-472 Telephone 1,841 1,545 1,960 1,650 1,440 563 1,440 1,490 50 3.5% 52200 20-223-000 WE - natural gas 1,691 2,356 3,600 2,093 4,500 5,523 10,500 9,700 5,200 115.6% 52200 20-240-000 Building Maintenance 6,248 3,226 1,600 3,972 1,950 1,384 1,950 2,800 850 43.6% 52200 20-242-000 Vehicle Repair & Maintenance 32,133 14,534 14,400 17,582 16,900 5,499 16,500 16,900 - 0.0% 52200 20-300-000 O ffice Supplies 1,207 569 1,300 1,575 1,300 387 1,300 1,100 (200) -15.4% 52200 20-300-476 Cleaning Supplies 136 511 500 45 750 629 750 750 - 0.0% 52200 20-301-000 Printing - - - 85 - - - - - 0.0% 52200 20-302-000 Postage 191 172 50 159 70 84 84 70 - 0.0% 52200 20-303-000 Misc. Equip. & Supplies 7,427 7,532 3,450 8,835 4,150 3,334 4,150 1,200 (2,950) -71.1% 52200 20-303-453 Misc. Radio/Pager 1,847 3,708 3,000 705 2,500 2,000 2,500 2,522 22 0.9% 52200 20-304-000 Computer/Technology (Computer copier) 2,015 10,716 4,950 8,415 8,378 11,623 12,000 9,672 1,294 15.4% 52200 20-320-000 Memberships & Publications 2,375 2,371 2,725 2,837 2,825 2,528 2,800 1,273 (1,552) -54.9% 52200 20-451-000 Gasoline & Oil 2,208 3,646 2,500 4,010 2,500 1,286 2,000 2,500 - 0.0% 57220 20-000-000 Fire Protection - - - - - 5,981 - - - 0.0% 59220 20-000-000 Transfer to FD Equip Fund 3,000 - - (3,000) -100.0% TOTAL EXPENDITURES 299,532 332,112 319,205 330,651 345,093 201,160 186,342 364,338 19,245 5.6% CAPITAL OUTLAY-62401 Expenditures 57220 20-000-000 Fire Department 2,586 52,460 - 28,926 - 39,950 106,617 72,000 72,000 #DIV/0! 1-MSA 4 Gas Unit 2,500 - - (2,500) -100.0% 1-TIC Unit Flir K45 4,950 - - (4,950) -100.0% 2-Mobile Vehicle Radios-2/year for 3 yrs - - - - 0.0% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 6 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 A B C D AM AP AQ AS AT AU AV AW AX AY 57220 20-000-241 Fire Department - UTV - 23,899 - 13,749 - - - - - 0.0% 57220 20-000-322 Fire Department - Federal Grant - - - - - - - - - 0.0% DNR 50/50 Grant-Tender 1311 Fire Pump 10,578 DNR 50/50 Grant-Dry Hydrant & Supplies - 16,440 - 3,500 - 1,125 (2,375) -67.9% DNR 50/50 Grant-Excavation 850 - - (850) -100.0% DNR 50/50 Grant-Defibrillator 2,000 - - (2,000) -100.0% FEMA Grant 95/5 - Fit Testing Unit - 12,000 - - - - - 0.0% FEMA Radio Grant 90/10 - 6 mobile radios, 2 base radios & 29 - - - - - - - 0.0% FEMA Brush Truck Grant 95/5 - Brush Truck - 277,434 - - - - - 0.0% ARPA Emergency Funds - - 106,294 - - - - - 0.0% Private Grant-Friends Private Grant Friends-Custom Boat & Trailer 12,500 Confined Space Rescue Equipment 7,500 Total FD Expenditures 76,359 412,168 42,675 13,800 39,950 106,617 103,703 89,903 651.5% Revenues 43210 20-000-322 Fire Department - Federal Grant - - - 8,220 - - - - - 0.0% DNR Grant 10,000 8,220 - 3,175 - - 3,763 588 18.5% FEMA Fit Testing Grant 22,857 11,429 - - - - - 0.0% FEMA Radio Grant - - - - - - - 0.0% FEMA Brush Truck Grant - 264,234 - - - - - 0.0% ARPA Funds - 106,294 - - - - - 0.0% 43790 20-000-000 Other Local Govt Grants-Fire Dept - - - - - 5,950 5,950 7,378 7,378 #DIV/0! 48500 20-000-000 Donation - Fire Department - 28,572 6,000 - - - - 20,000 20,000 #DIV/0! 48500 20-000-241 UTV Donation 3,899 - - - - - 0.0% Transfer from FD Equip Fund - - - - - - - - - 0.0% Total FD Revenues 3,899 61,429 396,177 8,220 3,175 5,950 5,950 31,141 27,966 880.8% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 7 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 A B C D AM AP AQ AS AT AU AV AW AX AY Administration (City Administrator, Deputy Clerk, Deputy Treasurer, Receptionist) (10) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 41110 00-000-000 General Property Tax 1,389,296 1,466,256 1,527,466 1,527,466 1,539,325 1,539,325 1,539,325 1,573,294 33,969 2.2% 41140 00-000-411 Trailer Park Tax 2,058 2,004 2,600 1,726 2,600 1,444 1,874 1,900 (700) -26.9% 41310 00-000-000 Taxes - Utility 248,595 248,595 248,000 206,640 248,000 - 248,000 313,000 65,000 26.2% 41320 00-000-000 Payment in lieu of taxes 19,606 20,579 20,500 21,315 21,000 21,447 21,447 21,500 500 2.4% 41800 00-000-000 Interest on Taxes 48 23 - 2,585 - - - - - 0.0% 43410 00-000-000 Shared Revenue 478,870 478,880 478,880 478,880 604,835 - 604,835 618,016 13,181 2.2% 43430 00-000-000 Other State Shared Taxes 25,080 36,719 27,674 27,674 27,674 10,791 27,674 45,770 18,096 65.4% 43510 00-000-000 State Grant - Computer - - - 1,495 - - - - - 0.0% 43560 00-000-000 Routes to Recovery Grant - - - - - - - - - 0.0% 43610 00-000-000 State Payment for Municipal Services 3,630 1,106 1,100 1,182 1,100 1,418 1,418 1,500 400 36.4% 43620 00-000-000 In lieu of taxes on state conservation land 28 29 29 27 27 26 26 26 (1) -3.7% 44110 00-000-401 Operators 7,631 7,812 6,700 10,750 8,300 8,930 10,580 10,000 1,700 20.5% 44120 00-000-402 Cigarette 720 900 900 900 900 990 1,000 1,000 100 11.1% 44120 00-000-403 Soft Drink License - - - - - - - - - 0.0% 44120 00-000-404 Iterant Peddler - - - 300 300 - - 300 - 0.0% 44120 00-000-411 Mobile Home Park License 100 100 150 125 150 125 125 125 (25) -16.7% 44120 00-000-413 Other Misc Licenses 10 - - 10 - 50 50 4,500 4,500 #DIV/0! 44130 00-000-000 Cable Franchise Fee 13,322 12,866 13,000 9,799 11,000 3,782 10,902 9,500 (1,500) -13.6% 44200 00-000-408 Dog License 540 633 1,000 606 600 448 450 450 (150) -25.0% 46100 00-000-000 General Government Charges-Publication Fee 220 384 200 210 250 200 240 250 - 0.0% 48110 00-000-000 Interest on General Investments 1,359 8,727 2,000 16,867 2,000 1,321 5,000 5,000 3,000 150.0% 48120 00-000-000 Interest on Revolving Loans 3,860 2,742 3,300 1,473 - - - - - 0.0% 48130 00-000-000 Interest on Special Assessments 4,520 3,730 1,500 733 1,500 4,929 5,500 3,000 1,500 100.0% 48200 00-000-000 Rent - City Building/Garage/Cook Lib/Misc 50,425 50,725 50,425 50,725 50,725 7,925 50,725 50,725 - 0.0% 48200 00-000-437 Rent - cell tower 30,460 31,938 31,700 32,532 37,000 16,486 32,972 32,000 (5,000) -13.5% 48300 10-322-000 Coin Sales - - - - - - - - - 0.0% 48400 00-000-000 Insurance Recoveries - - - - - - - - - 0.0% 48400 00-128-000 Insurance Recoveries-Work Comp 3,507 2,269 2,300 1,761 1,700 - 1,586 1,550 (150) -8.8% 48500 00-000-000 Donations - - - - - - - - - 0.0% 48900 00-000-000 Misc. Revenues 4,655 4,245 4,500 3,301 7,500 3,143 4,000 5,000 (2,500) -33.3% 48900 10-120-000 Reimbursement From Library (AP/Payroll) - - - 640 5,100 1,700 5,100 5,100 - 0.0% 49200 20-000-000 Transfer In from Other Funds - - - - - - 1,652 - - 0.0% 49220 00-000-000 Transfer from Special Revenue Fund - - - - - - - - - 0.0% 49260 00-000-000 Transfer In from TIF closing - - - - - - - - - 0.0% 49400 00-000-431 Sale of General Fixed Assets - building 2,000 - - - - - - - - 0.0% 49400 00-000-433 Sale of General Fixed Assets - property 18,525 - - - - - - - - 0.0% 49300 00-000-000 From General Fund Fund Balance - - 20,438 - - - - - - 0.0% TOTAL REVENUE 2,309,064 2,381,261 2,444,362 2,399,721 2,571,586 1,624,481 2,574,482 2,703,506 131,920 5.1% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 8 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 340 341 342 343 A B C D AM AP AQ AS AT AU AV AW AX AY EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51300 10-000-000 Attorney Expenses 1,683 - - - - - - - - 0.0% 51400 10-000-450 Training & Education Expenses - 370 800 896 1,100 190 1,100 1,500 400 36.4% 51400 10-000-476 Cleaning Service 944 1,102 - - - - - 0.0% 51400 10-120-476 Cleaning Wages 3,500 1,883 3,605 974 3,605 4,000 395 11.0% 51400 10-000-481 Safety - 123 - - 1,318 - 750 750 #DIV/0! 51400 10-000-820 COVID Expenses 96 - - - - - - - - 0.0% 51400 10-120-820 COVID Wages 3,500 - - - - - - - - 0.0% 51400 10-123-000 Vacation 17,559 27,926 8,934 12,806 9,202 2,845 9,202 9,479 277 3.0% 51400 10-124-000 Holiday 7,432 6,659 5,799 7,459 5,973 3,104 5,973 6,153 180 3.0% 51400 10-125-000 Sick 3,124 18,148 - 7,399 - 1,778 2,500 - - 0.0% 51400 10-126-000 Work Compensation-wages - - - - - - - - - 0.0% 51400 10-127-000 Unemployment Compensation - - - - - - - - - 0.0% 51400 10-128-000 Workers Comp Insurance 2,913 515 500 632 751 850 850 900 149 19.9% 51400 10-129-000 Funeral 1,561 640 - 216 - - 1,000 - - 0.0% 51400 10-151-000 Health Insurance 47,581 39,161 33, 567 33,867 37,499 15,334 37,499 32,404 (5,095) -13.6% 51400 10-152-000 Life Insurance 294 182 300 60 300 (44) 300 300 - 0.0% 51400 10-153-000 Vision Insurance 525 470 526 525 550 251 502 510 (40) -7.3% 51400 10-154-000 Retirement 14,416 10,948 10,252 9,319 10,717 4,880 10,717 11,118 401 3.7% 51400 10-155-000 FICA - City Share 9,850 11,272 11,534 10,720 11,880 5,567 11,880 12,238 358 3.0% 51400 10-156-000 Disability Insurance - - - - - - - - - 0.0% 51400 10-157-000 Eflex Group 403 214 214 221 250 228 228 250 - 0.0% 51400 10-220-000 EWS - Utility Commission 10,124 7,792 8,500 7,593 8,400 3,660 7,320 9,744 1,344 16.0% 51400 10-221-472 Telephone 3,257 2,195 2,200 2,636 2,200 1,267 2,533 2,000 (200) -9.1% 51400 10-221-473 Cell phone 2,064 1,032 - - - - - - - 0.0% 51400 10-223-000 WE Energies 2,553 3,893 3,500 2,338 3,800 1,587 3, 173 4,000 200 5.3% 51400 10-240-000 City Hall Building Maintenance 3,241 3,540 8,000 6,627 7,000 4,914 7,000 4,000 (3,000) -42.9% 51400 10-300-000 Office Supplies 2,613 1,948 2,800 1,555 2,800 1,392 2,783 2,500 (300) -10.7% 51400 10-300-476 Office Supplies - cleaning 453 403 600 390 600 257 513 600 - 0.0% 51400 10-301-000 Printing/Publication 1,322 1,335 1,000 3,501 2,500 970 1,941 2,000 (500) -20.0% 51400 10-302-000 Postage 1,309 2,158 1,000 1,571 1,100 287 1,000 850 (250) -22.7% 51400 10-303-000 Misc. Equip. (rugs) 264 431 400 526 400 267 535 400 - 0.0% 51400 10-303-478 Copier 977 2,959 1,000 3,006 2,000 1,765 3,529 2,200 200 10.0% 51400 10-304-000 Computer Tech 9,387 11,185 8,000 13,878 10,000 44,497 48,500 20,350 10,350 103.5% 51400 10-305-000 Bank Charges 7,708 6,911 7,000 1,044 7,500 588 7,500 3,000 (4,500) -60.0% 51400 10-306-000 Employee Medical Testing - 62 - - - - - - - 0.0% 51400 10- 320-000 Membership Fees 998 1,214 1,200 1,132 1,500 2,150 2,150 2,150 650 43.3% 51400 10-322-000 Coin Expenses - - - - - - - - - 0.0% 51400 10-451-000 Veh. Gas & Oil (mileage reimbursement) 313 263 800 325 1,100 610 1,100 750 (350) -31.8% 51430 10-120-000 General Personnel - - - - - - - - - 0.0% 51440 10-000-000 Elections Expenses 1,880 6,027 2,000 1,991 5,000 1,476 5,000 2,400 (2,600) -52.0% 51440 10-000-820 Election COVID Expenses - - - - - - - - 0.0% 51440 10-120-000 Elections Wages 1,953 5,281 3,000 2,605 7,800 2,148 7,800 3,000 (4,800) -61.5% 51440 10-155-000 Elections Social Security 149 404 230 199 650 179 650 230 (420) -64.6% 51440 10-302-000 Elections Postage 245 404 350 307 1,800 148 1,800 350 (1,450) -80.6% 51510 10-120-000 Office Staff Wages-Deputy Clerk & Treasurer 46,553 48,215 64,831 53,624 66,776 30,355 63,776 68,784 2,008 3.0% 51510 10-121-000 Overtime - 334 - 158 - 228 500 500 500 #DIV/0! 51510 10-213-000 Accounting - Professional Services 12,290 12,650 12,950 18,770 13,000 16,550 16,550 17,225 4,225 32.5% 51520 10-000-000 Administrator Expenses 2,061 425 2,500 1,664 1,025 2,133 2,400 1,500 475 46.3% 51520 10-120-000 Administrator Wages 57,614 54,729 71,207 69,402 73,343 33,189 72,843 75,553 2,210 3.0% 51530 10-214-000 Assessment of Property 19,858 19,880 19,260 19,846 27,000 13,500 27,000 27,000 - 0.0% 51910 10-000-000 Tax Refund - 3,167 - (35) - - - - - 0.0% 51930 10-109-000 Property Insurance 3,268 3,596 3,500 4,787 5,000 5,358 5,358 5,500 500 10.0% 51930 10-110-000 Crime Insurance 225 262 230 266 266 49 98 100 (166) -62.4% 51930 10-112-000 Liability/Auto Insurance 3,447 3,454 3,500 3,470 3,478 3,566 3,566 3,678 200 5.8% 51980 10-000-000 Misc. Expenditures 728 870 500 2,715 1,000 389 1,000 1,000 - 0.0% 58290 00-000-000 Other Fiscal Charges - 12,875 - - - - - - - 0.0% 59200 00-000-000 Transfer to Library - - - - - - - - - 0.0% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 9 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 A B C D AM AP AQ AS AT AU AV AW AX AY 59200 00-000-402 Transfer to TIF - - - - 11,000 - 11,000 - (11,000) -100.0% 59230 00-000-000 Transfer to Debt Service 395,542 415,642 448,715 455,475 489,142 489,142 489,142 507,889 18,747 3.8% 59240 00-000-000 Transfer to Capital Projects 107,313 111,091 49,991 136,029 70,475 70,475 70,475 32,809 (37,666) -53.4% 59280 00-000-000 Transfer to Trust Agency - - - - - - - - - 0.0% Transfer to Fund Balance - - - - - - - - - 0.0% TOTAL EXPENDITURES 811,589 864,354 804,690 903,400 909,482 770,371 953,892 881,664 (27,818) -3.1% CAPITAL OUTLAY-62401 Expenditures 58300 00-000-000 Debt Issuance Costs & Debt Service - - - - - - - 100,000 100,000 #DIV/0! 59200 00-000-000 Transfer to Other Funds - - - - - - 339,000 - - 0.0% 57140 00-000-000 City Hall Capital Expenditures - 9,087 35,000 - - - - 226,000 226,000 #DIV/0! 57140 10-000-818 City Hall Parking Lot - - - - - - - - - 0.0% 57140 00-000-819 Library - 7,800 - 21,548 - - - - - 0.0% Revenues 41110 00-000-000 General Property Taxes - - - - - - - - - 0.0% 43430 00-000-000 Other State Shared Taxes - - - - - - - - - 0.0% 48500 00-000-000 Donation - Library Lights - 4,706 - - - - - - - 0.0% 48500 00-000-819 Donation - Library Roof - - - - - - - - - 0.0% 49100 00-000-000 Proceeds of Long Term Debt - 170,000 - 60,968 108,000 500,000 500,000 2,100,000 1,992,000 1844.4% 49210 00-000-000 Transfer in From General Fund (Taxes) 107,313 111,091 49,991 49,991 70,475 70,475 70,475 32,809 (37,666) -53.4% ARPA Grant -City Hall Expenditures 35,000 - - - - - 0.0% Sale of Timber - - - - - - - - - 0.0% 49300 00-000-000 Fund Balance - - - 86,038 - - - - - 0.0% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 10 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 421 422 423 424 425 426 427 428 429 430 A B C D AM AP AQ AS AT AU AV AW AX AY Streets (25 & 30) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent count Number Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 42300 00-000-000 Street Improvements (Special Assessment) - - - - - - - - - 0.0% 42400 00-000-000 Curb & Gutter 8,774 5,097 1,359 2,724 2,500 1,522 1,522 1,000 (1,500) -60.0% 42200 00-000-000 Sewer Special Assessment 6,224 2,459 - - - - - - - 0.0% 42600 00-000-000 Sidewalks (Special Assessment) 33,104 14,160 5,023 7,717 5,000 7,805 7,805 5,600 600 12.0% 43530 25-000-000 WI DNR Forestry Grant - - - - 5,000 - - 5,000 - 0.0% 43531 00-000-000 Local Transportation State Grant 225,050 231,934 229,355 229,382 265,196 134,839 265,196 270,196 5,000 1.9% 43533 00-000-000 Other Highway State Grant - - - - - - - - - 0.0% 46310 25-000-000 Snow Removal 3,450 2,850 4,650 9,175 5,000 6,175 6,175 5,000 - 0.0% 46320 25-000-000 Street Related Fac. Charges 19,012 6,650 20,000 3,175 25,000 4,200 10,000 8,000 (17,000) -68.0% 46430 00-000-471 Refuse/Garbage Collection 71,100 50,159 129,038 133,854 144,720 151,226 151,226 120,512 (24,208) -16.7% 46430 25-000-000 Recycling Fees Special Assessment - - 26,035 26,050 26,075 26,150 26,150 62,820 36,745 140.9% 46430 25-000-463 Solid Waste Disposal (White Goods/Tires) 11,475 24,690 10,000 29,785 8,000 5,002 8,000 6,000 (2,000) -25.0% 46435 00-000-000 Transfer/Recycling (Town OF reimbursement) 22,637 17,830 17,000 22,660 20,000 - 21,904 21,000 1,000 5.0% 46440 25-000-000 Weed & Nuisance Control 1,200 3,300 3,300 825 1,200 - - 1,200 - 0.0% 48400 25-000-000 Street Dept Insurance Recoveries - - - - - - - - - 0.0% 49400 25-000-433 Sale of Material/Supplies 3,501 6,251 - 3,091 - 18,125 500 500 #DIV/0! TOTAL REVENUE 405,526 365,381 445,759 468,437 507,691 355,044 497,978 506,828 (863) -0.2% EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51300 25-211-000 Attorney - - - - - - - - - 0.0% 51400 25-000-000 City Hall Expenses 32 59 500 - 500 - - 500 - 0.0% 51400 25-120-000 City Hall Wages 2,998 7,414 3,996 7,209 4,116 4,889 9,779 4,239 123 3.0% 51400 25-121-000 City Hall Wages Overtime 11 - 846 63 250 99 99 250 - 0.0% 51430 25-000-468 Library Expenses - 671 500 628 500 12 - 500 - 0.0% 51430 25-120-468 Library Wages 534 519 777 938 800 561 1,121 824 24 3.0% 51430 25-121-468 Library Wages Overtime - - - - - - - - - 0.0% 51900 25-123-000 Vacation 17,305 23,935 16,685 20,169 12,927 2,801 12,927 15,572 2,645 20.5% 51900 25-124-000 Holiday 11,951 10,312 10,706 11,540 10,555 3,484 10,555 10,905 350 3.3% 51900 25-125-000 Sick Leave 6,692 39,998 - 33,977 - 2,174 2,174 - - 0.0% 51900 25-126-000 Work Comp Wages - - - - - - - - - 0.0% 51900 25-127-000 Unemployment Compensation - - - - - - - - - 0.0% 51900 25-128-000 Work Comp Insurance 8,892 10,619 10,000 15,933 20,483 22,417 22,417 21,000 517 2.5% 51900 25-129-000 Funeral - 239 - - - 206 206 - - 0.0% 51900 25-151-000 Health Insurance 80,989 75,451 76,223 71,715 70,309 33,252 66,504 91,740 21,431 30.5% 51900 25-152-000 Life Insurance 352 504 675 (538) 675 13 675 675 - 0.0% 51900 25-153-000 Vision Insurance 658 715 700 705 700 350 700 750 50 7.1% 51900 25-154-000 Retirement 18,406 17,187 19,210 18,149 19,786 9,249 19,786 19,880 94 0.5% 51900 25-155-000 FICA - City Share 22,396 25,560 25,824 22,864 25,648 11,611 25,648 26,557 909 3.5% 51900 25-156-000 Disability Insurance - - - - - - - - - 0.0% 51900 25-157-000 Eflexgroup - 260 300 301 300 268 268 300 - 0.0% 51900 25-306-000 DOT Testing 133 278 300 877 500 303 500 650 150 30.0% 51930 25-109-000 Property Insurance 3,354 3,745 3,600 4,343 4,514 4,877 4,877 5,000 486 10.8% 51930 25-110-000 Crime Insurance 225 262 225 266 266 49 98 100 (166) -62.4% 51930 25-112-000 Liability Insurance 8,040 7,978 8,300 7,969 7,959 7,929 7,929 8,000 41 0.5% 53100 25-000-450 Training & Education Expenses - - 1,000 6,343 1,500 850 1,500 7,800 6,300 420.0% 53100 25-000-481 Safety Equipment (vests, glasses, etc.) 360 606 1,000 559 1,000 700 1,000 1,000 - 0.0% 53100 25-000-820 COVID Expenses 44 - - - - - - - - 0.0% 53100 25-120-130 Stand-by Pay 4,729 5,158 5,810 4,995 5,984 3,460 5,984 5,047 (937) -15.7% 53100 25-120-450 Training & Education Wages 2,070 1,020 2,409 4,526 2,481 1,849 3,697 2,555 74 3.0% 53100 25-120-477 Clerical 615 5,368 4,998 10,493 5,148 5,674 11,348 5,302 154 3.0% 53100 25-120-820 COVID Wages 8,198 - - - - - - - - 0.0% 53100 25-121-451 Training & Education Overtime - - - - - 49 49 - - 0.0% 53100 25-193-000 Uniform 2,258 2,323 2,350 2,025 2,500 825 2,500 2,500 - 0.0% Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 11 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 A B C D AM AP AQ AS AT AU AV AW AX AY 53100 25-220-000 EWS Services 10,427 9,535 10,000 9,595 10,000 5,374 10,000 1,000 (9,000) -90.0% 53100 25-221-472 Phone 409 565 420 399 450 204 409 500 50 11.1% 53100 25-221-473 Cell Phone/Pagers 1,958 1,783 2,000 1,960 2,000 910 1,821 2,000 - 0.0% 53100 25-223-000 WE energies/Natural gas 5,544 8,089 7,000 7,342 7,500 3,990 7,980 7,400 (100) -1.3% 53100 25-240-000 Building Maintenance 5,335 4,891 13,500 10,749 5,000 2,109 5,000 5,000 - 0.0% 53100 25-242-000 Vehicle Repair & Maintenance - - - - - - - 5,000 5,000 #DIV/0! 53100 25-300-000 Office Supplies 295 196 400 199 450 54 300 300 (150) -33.3% 53100 25-301-000 Printing 228 562 200 - 200 552 552 300 100 50.0% 53100 25-302-000 Postage 191 132 100 149 100 53 100 100 - 0.0% 53100 25-303-000 Miscellaneous Equipment - 2,816 1,500 2,961 2,500 1,115 2,231 3,500 1,000 40.0% 53100 25-304-000 Computer Technology - - 4,000 1,414 1,500 276 1,500 2,500 1,000 66.7% 53100 25-451-000 Street Machinery Gas/Oil 22,138 33,423 27,000 31,030 28,500 19,489 28,500 29,000 500 1.8% 53100 27-212-000 Engineer - - - - - - - - - 0.0% 53230 25-000-000 Garage & Machine Shed Expenses 3,463 6,708 5,500 8,697 5,500 3,256 5,500 5,000 (500) -9.1% 53230 25-120-000 Garage & Machine Shed Wages 6,134 11,496 16,608 26,397 17,106 4,928 9,857 17,619 513 3.0% 53230 25-121-000 Garage & Machine Shed OT - - - - 160 - - 160 - 0.0% 53240 25-000-000 Machinery Maintenance Expenses 19,294 31,093 23,000 49,538 24,500 22,535 28,000 24,000 (500) -2.0% 53240 25-120-000 Machinery Maintenance Wages-General 36,668 34,609 47,814 18,540 49,249 11,470 22,939 45,349 (3,900) -7.9% 53240 25-120-821 Machinery Maintenance Wages-Fire Dept - - - - - - - - 0.0% 53240 25-120-822 Machinery Maintenance Wages-Police Dept - - - - - - - - 0.0% 53240 25-120-823 Machinery Maintenance Wages-Utility - - - - - - - - 0.0% 53240 25-121-000 Machinery Maintenance OT - - - - 500 - - 500 - 0.0% 53311 25-000-120 Curb & Gutter Expenses 1,440 2,640 2,500 2,700 2,500 - - 2,500 - 0.0% 53311 25-000-124 Street/Alley Repair Expenses 1,827 3,484 5,000 15,945 5,000 820 5,000 5,000 - 0.0% 53311 25-000-449 Tree Planting/Replacement - - - - 5,000 5,000 5,000 5,000 - 0.0% 53311 25-000-456 Leaf Collection Expenses - 339 - 1,171 - 24 24 - - 0.0% 53311 25-000-457 Tree/Brush Control Expenses 3,758 1,652 3,000 14,336 6,000 6,880 6,880 6,000 - 0.0% 53311 25-000-458 Street Signs/Markings Expenses 7,018 6,065 2,372 9,688 3,000 674 3,000 3,000 - 0.0% 53311 25-000-459 Street Cleaning/Flushing Exp - - - - - 279 279 300 300 #DIV/0! 53311 25-000-460 Snow/Ice Removal Expenses 29,899 27,214 34,834 45,913 36,000 32,166 36,000 36,000 - 0.0% 53311 25-120-120 Curb & Gutter Wages 114 454 - 830 - - - - - 0.0% 53311 25-120-124 Street/Alley Repair Wages 43,842 35,489 22,673 32,869 23,353 13,526 27,051 24,054 701 3.0% 53311 25-120-456 Leaf Collection Wages 14,118 13,555 17,539 13,346 18,065 2,853 5,706 18,607 542 3.0% 53311 25-120-457 Tree/Brush Control Wages 27,945 18,562 24,064 24,564 24,786 24,591 49,181 25,529 744 3.0% 53311 25-120-458 Street Signs/Markings Wages 203 3,611 3,923 3,602 4,041 737 1,474 4,162 121 3.0% 53311 25-120-459 Street Cleaning Wages 4,786 4,217 4,890 3,769 5,037 2,157 4,315 5,188 151 3.0% 53311 25-120-460 Snow/Ice Removal Wages 23,983 29,171 39,040 30,241 40,211 19,221 38,442 41,418 1,206 3.0% 53311 25-121-120 Curb & Gutter OT 88 - - - - - - - - 0.0% 53311 25-121-124 Street/Alley Repair OT - - - - - 49 49 - - 0.0% 53311 25-121-456 Leaf Collection OT - - - - - - - - - 0.0% 53311 25-121-457 Tree/Brush Control OT - - 284 - - - - - - 0.0% 53311 25-121-458 Street Signs/Markings OT - - 193 - 225 - - 225 - 0.0% 53311 25-121-459 Street Cleaning/Flushing OT - - - - - - - - - 0.0% 53311 25-121-460 Snow/Ice Removal OT 3,088 1,441 2,363 - 2,363 99 99 1,186 (1,177) -49.8% 53420 25-220-000 Street Lighting 30,620 26,660 28,000 28,782 28,000 16,483 28,782 29,000 1,000 3.6% 53430 25-000-000 Sidewalks/Crosswalks Expenses - - - - - - - 200 200 #DIV/0! 53430 25-120-000 Sidewalks/Crosswalks Wages 127 246 193 1,565 199 - - 205 6 3.0% 53430 25-121-000 Sidewalks/Crosswalks OT - - - - - - - - - 0.0% 53440 25-000-000 Storm Sewer Drains Expenses 3,624 1,850 6,000 973 4,000 5,913 6,000 6,000 2,000 50.0% 53440 25-120-000 Storm Sewer Drains Wages 2,712 7,131 12,463 3,411 4,816 2,636 5,272 4,960 144 3.0% 53440 25-121-000 Storm Sewer Drains OT - - 60 - 250 - - 250 - 0.0% 53610 00-000-000 Sewer Service - - - - - - - - - 0.0% 53620 25-000-000 Garbage Collection Expenses 87,647 104,335 96,000 101,524 105,335 50,746 101,493 120,082 14,747 14.0% 53620 25-120-000 Garbage Collection Wages 994 4,962 1,992 3,993 2,052 1,039 2,078 2,114 62 3.0% 53630 25-000-461 Municipal Dump Expenses 168 - - 1,000 - - - 1,000 1,000 #DIV/0! 53630 25-000-462 Solid Waste Transfer/Disposal 24,647 23,768 24,000 37,540 40,000 20,057 40,114 41,000 1,000 2.5% 53630 25-000-463 Recycling Center Expenses 29,471 33,859 28,100 25,859 30,500 13,239 26,478 30,500 - 0.0% 53630 25-000-483 Recycling Curbside Expenses 16,212 14,960 22,550 21,474 24,503 10,258 20,517 62,540 38,037 155.2% 53630 25-120-461 Municipal Dump Wages 1,138 30 515 3,785 531 1,325 2,651 547 16 3.0% 53630 25-120-462 Solid Waste Transfer/Disposal Wages - - 8,667 - 8,927 - - 9,195 268 3.0% 53630 25-120-463 Recycling Center Wages 30,888 44,527 32,000 36,385 32,960 20,054 40,108 33,949 989 3.0% 53630 25-120-483 Recycling Truck Wages 579 - - 113 - - - - - 0.0% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 12 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 A B C D AM AP AQ AS AT AU AV AW AX AY 53630 25-121-462 Solid Waste Transfer/Disposal Overtime - - - - - - - - - 0.0% 53630 25-121-463 Recycling Center Overtime 88 45 - 26 - - - - - 0.0% 53630 25-121-483 Recycling Truck OT - - - - - - - - - 0.0% 53630 25-220-461 Municipal Dump EWS Services - leachate - - - - - - - 0.0% 53630 25-341-461 Environmental Fees/Testing 7,727 8,006 8,200 8,208 8,300 4,216 8,300 8,400 100 1.2% 53640 25-000-000 Weed & Nuisance Control Expenses 2,765 538 3,500 6,505 3,500 250 3,000 3,500 - 0.0% 53640 25-120-000 Weed & Nuisance Control Wages 9,340 8,431 12,321 8,262 12,690 3,149 6,299 13,071 381 3.0% 54100 25-464-000 Health Officer - - - - - - - - - 0.0% 54100 30-120-465 Insect Control Wages - - - - - - - - - 0.0% 54200 25-120-000 Senior Center Wages - 124 629 32 648 - - 667 19 3.0% 54200 30-000-000 Senior Center Expenses 174 98 250 429 250 60 60 250 - 0.0% 55200 25-000-000 Parks Expenses 5,098 10,577 5,000 10,787 5,000 2,629 5,000 5,000 - 0.0% 55200 25-120-000 Parks Wages 26,552 25,138 15,615 21,465 26,583 11,998 23,997 27,380 797 3.0% 55200 25-121-000 Parks OT 264 - - - - - - - - 0.0% 55200 25-240-000 P&R Building Maintenance-St Dept 1,877 5,260 1,000 1,250 1,500 1,782 2,000 1,500 - 0.0% 55200 25-303-000 P&R Bathroom supplies/Cleaning supplies, etc 3,496 1,594 2,700 1,779 2,300 3,393 3,500 3,200 900 39.1% 55300 25-000-000 Holiday Decorations (ie:holiday/flags) 2,376 1,220 2,752 1,126 2,500 - - 200 (2,300) -92.0% 55300 25-120-000 Holiday Decorations Wages (ie:holiday/flags) 824 889 1,597 944 1,645 688 1,377 1,694 49 3.0% 55400 25-000-000 Athletic Field-St Dept 6,992 195 4,000 1,348 500 165 500 500 - 0.0% 55420 25-000-000 Beach Expenses-St Dept 1,540 1,236 1,200 3,397 2,500 180 2,500 2,500 - 0.0% 55420 25-120-000 Beach Wages 6,706 5,154 8,230 6,287 8,477 3,641 7,283 8,732 254 3.0% 55420 25-121-000 Beach OT Wages - - - - - - - - - 0.0% 55440 25-000-000 Athletic Fld/Skating Rink Expenses 92 - - - - - - 500 500 #DIV/0! 55440 25-120-000 Athletic Fld/Skating Rink Wages 9,653 3,904 17,840 1,470 18,375 2,563 5,125 18,926 551 3.0% 55440 25-121-000 Athletic Fld/Skating Rink OT 88 - 405 - 405 - - 205 (200) -49.4% 56600 25-000-000 Urban Development/Projects Expenses - - - 1,048 - - - - - 0.0% 56600 25-120-000 Urban Development/Projects Wages - - - 7,755 - 347 693 - - 0.0% 56745 25-120-482 Economic Development Wages (Snow Races) 295 335 332 186 - 78 155 - - 0.0% 56745 25-121-482 Economic Development OT (Snow Races) - - - - - - - - - 0.0% TOTAL EXPENDITURES 790,210 869,050 864,762 962,702 907,442 480,234 862,810 996,811 89,369 9.8% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 13 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 A B C D AM AP AQ AS AT AU AV AW AX AY CAPITAL OUTLAY-62401 Revenues 42600 00-000-000 Sidewalk Special Assessments - - - 10,710.38 - - - - - 0.0% 43430 00-000-000 Federal Grant - Street Dept - CDBG - - - - - - - 1,000,000 43530 00-000-000 Local Roads Improvement Program - - - - 35,000.00 - - - 43580 00-000-810 PECFA Street Shop Reimbursement - - - - - - - - - 0.0% 44200 00-000-250 Boat Launch (Restricted Fund) 7,011 5,926 6,500 6,734 6,500 2,549 5,900 6,000 (500) -7.7% 44200 00-000-249 Beach Admission (Restricted Fund) - 5,255 5,500 723 3,216 3,500 (2,000) -36.4% 48500 25-000-000 Donations - Street Dept - - - - - - - - 0.0% 49400 25-000-433 Sale of Assets-Street Dept - 57,000 - - - - - - - 0.0% Expenditures 53440 25-000-272 Indianwood/Ridge Storm Sewer - - - - - 0 - - - 0.0% 55200 25-000-250 Boat Launch-street dept 2,506 1,318 - 6,287 - 8,961 8,961 1,500 1,500 #DIV/0! 55420 00-000-249 Beach Admission Expenses - - - 2,793 - 74 74 - - 0.0% 55300 25-000-000 Holiday Decorations (ie:holiday/flags) - - - - - - - - - 0.0% 57324 00-000-000 Streets (new equipment) 59,614 199,747 - - 28,500 14,015 14,015 475,500 447,000 1568.4% 57327 25-000-817 Street Dept Bld Outlay - 46,486 - 64,490 - - - - - 0.0% 57331 25-000-260 Main Street/Hwy 22 - - - - - - - - - 0.0% 57331 Maria Volk Drive - - - - - - - - - 0.0% 57331 Adams Street - - - - - - - - - 0.0% 57331 Cherry Street - - - - - - - - - 0.0% 57331 Sheridan Street - - - - - - - - - 0.0% 57331 Oakland Ave 51,248 - - - - - - - - 0.0% 57331 Flatley Ave 240,318 907 - - - - - - - 0.0% 57331 Oakwood Court - - - - 143,900 - - - (143,900) -100.0% 57331 Columbia Street - - - - - 70,069 80,000 1,640,000 1,640,000 #DIV/0! 57331 25-000-000 Street Replacement/Resurfacing 15,625 - - - - - - 300,000 300,000 #DIV/0! 57331 25-000-000 Curb & Gutter - - - - - - - - - 0.0% 57331 25-000-125 Crack filling 19,327 - 20,000 8,811 5,000 - - 50,000 45,000 900.0% Crush Concrete @ dump - - - - - - - - - 0.0% 57331 25-100-100 Storm Water Repair/Replacement 50,000 Sidewalks: - - - - - 0.0% 57344 00-000-000 City Wide Repair Program (550) - 5,000 33,314 5,000 - - - (5,000) -100.0% 57344 00-000-000 Main Street - - - - - - - - - 0.0% 57344 00-000-000 Concrete Projects 9,000 - 1,500 - 500 - (1,500) -100.0% Boat Launch (Restricted Fund) - - 6,500 - 6,500 (6,412) (3,061) 4,500 (2,000) -30.8% Beach Admission Expenses (Restricted Fund) - - 5,500 649 3,142 3,500 (2,000) -36.4% 57730 00-000-109 Leary subdivision 18,000 18,000 - - - - - - - 0.0% PECFA: 57730 00-000-810 Green Bay Avenue Shop - - - - - - - - 0.0% 57730 00-000-811 General - - - - - - - - - 0.0% 57730 00-000-814 Main St/Hwy 22 - - - - - - - - - 0.0% TOTAL CAPITAL OUTLAY 406,086 266,457 40,500 115,695 195,900 87,356 103,631 2,525,000 2,329,100 1188.9% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 14 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 616 617 618 619 620 621 622 A B C D AM AP AQ AS AT AU AV AW AX AY Building Inspector (21) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 44300 00-000-000 Building Permits & Inspection 22,389 8,936 15,000 39,640 10,000 9,286 11,000 10,000 - 0.0% 44300 00-000-436 Well Permits 525 - - - - - - - - 0.0% 46100 IN 00-000-000 Publication Fees - - - - - - - - - 0.0% TOTAL REVENUE 22,914 8,936 15,000 39,640 10,000 9,286 11,000 10,000 - 0.0% EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51400 10-900-000 Demolition - - - - - - - - - 0.0% 52400 21-000-000 Building Inspector expenses 160 191 200 - 200 189 189 200 - 0.0% 52400 21-120-000 Building Inspector (salary) 10,404 11,036 10,926 11,367 11,254 5,854 11,254 11,591 338 3.0% 52400 21-131-000 Building Inspector Commission 2,098 975 1,500 4,115 1,000 - 1,100 1,000 - 0.0% 52400 21-221-472 Telephone 402 400 410 565 500 203 405 405 (95) -19.0% 52400 21-300-000 Office Supplies 35 22 25 13 25 151 200 150 125 500.0% 52400 21-301-000 Printing 173 - 200 - - - - - - 0.0% 52400 21-304-000 Computers/Technology - - - 355 - 298 436 500 500 #DIV/0! TOTAL EXPENDITURES 13,271 12,624 13,261 16,416 12,979 6,695 13,584 13,846 868 6.7% Park & Recreation (40) REVENUES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Revenues Revenues BUDGET Revenues BUDGET Revenues Revenues BUDGET Change Change 46700 40-000-000 Recreation Fees 10,158 13,056 750 2,130 1,500 1,055 1,500 1,500 - 0.0% 46700 40-321-000 Summer Program School Reimbursement - - 3,600 2,339 - - - - - 0.0% 48200 40-000-000 Memorial Field Lease - - 1 - - - - - - 0.0% 48500 40-000-000 Donations-Parks 1,200 1,375 - 350 - 25 25 25 25 #DIV/0! 48500 40-000-506 Contributions-P&R Concessions - 493 - 4,529 - - - - - 0.0% TOTAL REVENUE 11,358 14,924 4,351 9,348 1,500 1,080 1,525 1,525 25 1.7% EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51900 40-127-000 Unemployment Compensation - - - - - - - - - 0.0% 51900 40-128-000 Workers Comp Insurance 824 1,101 1,000 1,830 944 2,569 2,569 2,600 1,656 175.4% 51900 40-155-000 FICA - City Share 2,336 4,393 1,950 2,073 - 117 383 800 800 #DIV/0! 51930 40-109-000 Property Insurance 3,417 3,745 3,700 4,134 4,300 4,686 4,686 4,700 400 9.3% 51930 40-110-000 Crime Insurance 225 262 225 266 225 49 49 49 (176) -78.2% 51930 40-112-000 Liability/Auto Insurance 3,447 3,454 3,600 3,470 3,460 3,567 3,567 3,700 240 6.9% 55200 40-000-000 P&R Athletic Equipment Supplies 4,348 4,654 - - - - 22 - - 0.0% Account Number Account Number Account Number Account Number 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 15 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 A B C D AM AP AQ AS AT AU AV AW AX AY 55200 40-000-506 P&R Concessions 112 - 272 - - - - - 0.0% 55200 40-000-820 P&R COVID Expenses 176 - - - - - - - - 0.0% 55200 40-120-000 P & R Supervisor Wages 10,505 7,844 - - - 810 2,642 3,000 3,000 #DIV/0! 55200 40-120-503 P & R Umpires & Tournys 870 910 - (45) - - - - - 0.0% 55200 40-220-000 P & R EWS 13,722 10,257 - 12,413 10,500 7,335 10,500 10,500 - 0.0% 55200 40-223-000 WE - natural gas - Enclosed Shelter 133 163 350 119 200 104 200 200 - 0.0% 55200 40-240-000 P&R Athletic Field Maint. & Supplies 100 253 2,250 3,010 2,500 97 197 150 (2,350) -94.0% 55200 40-300-000 Office Supplies 28 69 30 - - - - - - 0.0% 55200 40-301-000 P rinting 65 - - - - - - - - 0.0% 55200 40-302-000 Postage 28 75 10 38 - 10 12 15 15 #DIV/0! 55300 40-220-000 Holiday Decorations EWS 266 261 200 349 300 239 256 300 - 0.0% 55400 40-120-000 Athletic Field Wages/Volleyball/Tennis 428 1, 000 - - - - - - 0.0% 55420 40-000-000 Beach Supplies and Expenditures 115 482 800 5,051 - - 41 - - 0.0% 55420 40-120-000 Beach Wages 18,625 46,426 33,794 27,020 - 1,010 6,083 6,250 6,250 #DIV/0! 55420 40-220-000 Beach EWS 3,616 2,953 4,080 3,123 3,200 1,793 3,200 3,200 - 0.0% 55440 40-000-000 Skating Rink Expenditures - - - - - - - - - 0.0% 55440 40-220-000 Skating Rinks EWS 378 311 400 - - 30 30 30 30 #DIV/0! TOTAL EXPENDITURES 63,652 87,726 53,389 63,123 25,629 22,417 34,437 35,494 9,865 38.5% CAPITAL OUTLAY-62401 Revenues 48400 40-000-000 P&R Insurance Recoveries 10,000 - - - - - - - - 0.0% 48500 40-000-000 Donations - P&R - - - 3,108 - - - - - 0.0% 48600 40-000-000 Grants 50000 50000 Expenditures 57620 40-000-000 P&R Beach 11,564 - - 1,644 8,050 - - 120,000 111,950 1390.7% 57630 40-000-000 Memorial Field Improvements - - - - 500 - - 130,000 129,500 25900.0% TOTAL CAPITAL OUTLAY 11,564 - - 1,644 8,550 - - 250,000 241,450 2824.0% 11/19/2024 Oconto Falls 2025 Approved General Fund Budget Page 16 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 A B C D AM AP AQ AS AT AU AV AW AX AY Council and General City (10) EXPENDITURES Actual Actual Approved Actual Approved Actual Estimated Approved 2021 2022 2023 2023 2024 6/30/2024 2024 2025 Dollar Percent Expenditures Expenditures BUDGET Expenditures BUDGET Expenditures Expenditures BUDGET Change Change 51100 10-000-000 Council Expenses 3,000 4,213 4,700 6,598 4,700 7,674 8,000 8,000 3,300 70.2% 51100 10-120-000 Council Wages 21,600 21,975 22,100 22,100 22,100 11,050 22,100 22,100 - 0.0% 51100 10-155-000 Council Payroll Taxes 1,652 1,681 1,700 1,691 1,700 845 1,700 1,800 100 5.9% 51100 10-302-000 Postage 19 36 50 40 50 6 50 75 25 50.0% 51100 10-319-000 Donations (gifts & grants) 2,000 2,000 2,000 1,000 2,000 2,000 2,000 2,000 - 0.0% 51100 10-320-000 Dues and Memberships 125 150 150 1,150 1,150 173 1,150 1,550 400 34.8% 51300 10-120-502 Attorney's 136 30 - - - 3,525 4,000 - - 0.0% 51300 10-211-000 City Attorney 38,163 18,163 20,000 3,449 4,500 7,537 10,000 12,000 7,500 166.7% 51400 10-000-000 City Hall Miscellaneous 59 - 200 - 200 45 200 250 50 25.0% 51410 10-000-000 Mayor Expenses 436 454 900 25 900 418 900 500 (400) -44.4% 51410 10-120-000 Mayor Wages 7,000 7,000 7,000 7,000 7,000 3,500 7,000 7,000 - 0.0% 51410 10-155-000 Mayor Payroll Taxes 536 536 536 536 536 268 536 536 - 0.0% 51430 10-000-468 Library 70,780 70,780 72,903 72,903 75,500 75,500 75,500 90,500 15,000 19.9% 54910 10-000-000 Cemetery Association 11,497 20,973 11,665 11,665 23,185 - 23,185 - (23,185) -100.0% 52300 21-000-000 Ambulance Service Contract 40,560 77,942 79,501 79,501 80,296 81,091 81,091 81,901 1,605 2.0% 56745 45-000-000 Economic Development 3,250 3,250 3,250 3,270 3,300 3,270 3,270 3,270 (30) -0.9% TOTAL EXPENDITURES 200,814 229,183 226,656 210,928 227,117 196,903 240,682 231,482 4,365 1.9% Total Expenditures 3,014,603 3,342,561 3,211,437 3,457,546 3,356,900 2,194,098 3,265,346 3,491,019 134,119 4.0% Total Revenues 2,973,290 3,067,571 3,211,437 3,231,731 3,356,900 2,139,592 3,353,163 3,491,019 134,119 4.0% Capital Expenditures 425,325 407,079 487,668 242,530 228,650 136,403 549,248 3,250,703 3,022,053 1321.7% Capital Revenues 128,223 457,529 487,668 231,024 228,650 579,698 585,541 3,250,703 3,022,053 1321.7% Account Number 11/19/2024 Debt Service - Page 17 Approved by Council 11/12/2024 file: OF 2025 Budget.xlsx REVENUES Actual Actual Actual Approved Actual Estimated Approved Revenues Revenues Revenues 2024 Revenues 2024 2025 Dollar Percent as of 12/31/2021as of 12/31/2022as of 12/31/2023 BUDGET as of 6/30/2024 Revenues BUDGET Change Change 49210 00-000-000 Property Taxes (Transfer from General Fund) 395,542 406,385 448,715 489,142 489,142 489,142 507,889 18,747 3.8% 49280 00-000-000 TIF Debt service - - - - - - - - 0.0% 49000 00-000-113 Build America Bond Refund Revenue - - - - - - - - 0.0% 49100 00-000-000 Proceeds of Long-Term Debt - - - - - - - - 0.0% Fund Balance 9,257 6,760 - 0.0% TOTAL REVENUES 395,542 415,642 455,475 489,142 489,142 489,142 507,889 18,747 3.8% EXPENDITURES Actual Actual Actual Approved Actual Estimated Approved Expenditures Expenditures Expenditures 2024 Expenditures 2024 2025 Dollar Percent as of 12/31/2021as of 12/31/2022as of 12/31/2023 BUDGET as of 6/30/2024 Expenditures BUDGET Change Change 58100 00-000-000 PRINCIPAL - LONG TERM 2014A GO Promissary Note (1,565,000) 12/1/2024 240,000 225,000 230,000 230,000 240,000 - 240,000 - (240,000) -100.0% 2018 PNB GO Debt (550,000) 6/1/2025 128,506 76,657 79,440 82,278 85,176 42,215 85,176 44,163 (41,014) -48.2% State Trust Fund (143,000) 3/15/2025 58,820 28,189 28,189 28,340 29,045 29,045 29,045 29,775 730 2.5% 2020A GO Promissory Note (2,330,000) 6/1/2030 1,350,000 10000 25,000 35,000 35,000 35,000 35,000 215,000 180,000 514.3% 2022 PNB GO Debt (170,000) 10/27/2027 130,615 - 7,727 31,656 32,901 16,288 32,901 34,223 1,321 4.0% 2023 PNB GO Debt (60,893) 6/22/2028 55,576 - - 5,394 11,225 5,540 11,225 11,846 620 5.5% 2024 PNB GO Debt (500,000) 5/6/2044 n/a - - - - 6,726 14,280 14,280 14279.5% 2024 GO Debt (2,020,000) 12/5/2044 n/a - - - 17,838 - - - (17,838) -100.0% TOTAL PRINCIPAL 339,846 370,356 412,668 451,186 128,089 440,073 349,286 (101,900) -22.6% 58200 00-000-000 INTEREST - LONG TERM 2014A GO Promissary Note (1,565,000) 21,320 16,820 11,760 6,240 3,120 6,240 - (6,240) -100.0% 2018 PNB GO Debt (550,000) 12,343 9,561 6,723 3,824 2,285 3,824 768 (3,056) -79.9% State Trust Fund (143,000) 2,331 2,331 2,179 1,475 1,475 1,475 744 (730) -49.5% 2020A GO Promissory Note (2,330,000) 18801.84 14,145 14,008 13,815 6,960 13,815 12,958 (858) -6.2% 2022 PNB GO Debt (170,000) - 1,630 5,772 4,527 2,426 4,527 3,205 (1,321) -29.2% 2023 PNB GO Debt (60,893) - - 1,566 2,695 1,420 2,695 2,074 (620) -23.0% 2024 Proposed GO Debt (108,000) - - - 4,582 - - - (4,582) -100.0% 2024 PNB GO Debt (500,000) - - 14,439 28,051 28,051 28050.5% 2024 Proposed GO Debt (2,500,000) 110,000 110,000 110000.0% TOTAL INTEREST 54,796 44,486 42,007 37,157 17,686 47,016 157,803 120,646 324.7% TOTAL PRINCIPAL AND INTEREST 394,642 414,842 454,675 488,342 145,775 487,090 507,089 18,746 3.8% 59280 00-000-000 Transfer to General Fund/Capital Projects 0 0 0 0 0 1652 0 - 0.0% 58290 00-000-000 Other Interest & Fiscal Charges 900 800 800 800 400 400 800 - 0.0% TOTAL EXPENDITURES 395,542 415,642 455,475 489,142 146,175 489,142 507,889 18,746 3.8% 2025 DEBT SERVICE FUND APPROVED BUDGET Account Number Account Number Final Maturity 12/31/23 Balance 11/19/2024 Capital Projects - Page 18 Approved by Council 11/12/2024 file: OF 2025 Budget.xlsx REVENUES Actual Actual Actual Actual Approved Actual Estimated Approved 12/31/2020 12/31/2021 12/31/2022 12/31/2023 2024 Revenues 2024 2025 Dollar Percent Revenues Revenues Revenues Revenues BUDGET as of 6/30/2024 Revenues BUDGET Change Change 49210 00-000-000 Property Taxes 129,400 - - - - - - - - 0.0% 42600 00-000-000 Sidewalk Special Assessments 10,710 43210 00-000-000 ARPA Funds - - - - - - - - - 0.0% 43210 20-000-322 Fire Department - Federal Grant - - - 8,220 - - - - - 0.0% Fire Department - Other Grants - - 32,857 - 3,175 5,950 5,950 11,141 7,966 250.9% 43430 00-000-000 Other State Shared Taxes - - - - - - - - - 0.0% Federal Grant-Street Dept -CDBG - - - 1,000,000 43530 00-000-000 Local Roads Improvement Program - - - - 35,000 - - - (35,000) -100.0% 43580 00-000-810 PECFA Street Shop Reimbursement - - - - - - - - - 0.0% Grant Proceeds - - - - - - - 50,000 50,000 50000.0% 44200 00-000-250 Boat Launch (Restricted Fund) 6,967 7,011 5,926 6,734 6,500 2,549 5,900 6,000 (500) -7.7% 44200 00-000-249 Beach Admission (Restricted Fund) - - - 5,255 5,500 723 3,216 3,500 (2,000) -36.4% 48400 Insurance Recoveries 5,260 10,000 - - - - - - - 0.0% 48500 00-000-000 Donations - - 4,706 - - - - - - 0.0% 48500 00-000-819 Donations - Library Roof - - - - - - - - - 0.0% 48500 15-000-000 Donations - Police Department - - - - - - - - - 0.0% 48500 20-000-000 Donations - Fire Department - - 28,572 - - - - 20,000 20,000 20000.0% 48500 20-000-241 Donations - Fire Department UTV - 3,899 - - - - - - - 0.0% 48500 25-000-000 Donations - Street Dept - - - - - - - - - 0.0% 48500 40-000-000 Donations - P&R - - - 3,108 - - - - - 0.0% 49100 00-000-000 Proceeds of Long Term Debt 1,563,000 - 170,000 60,968 108,000 500,000 500,000 2,100,000 1,992,000 1844.4% 49200 15-000-000 K-9 Funds Transferred In - - 47,376 - - - - - - 0.0% 49210 00-000-000 Transfer from General Fund (Taxes) - 107,313 111,091 49,991 70,475 70,475 70,475 32,809 (37,666) -53.4% 49400 25-000-433 Sale of Assets-Street Dept - - 57,000 - - - - - - 0.0% Sale of Timber - - - - - - - - - 0.0% Transfer from FD Equipment Fund - - - - - - - - - 0.0% Street Dept Replacement Fund - - - - - - - 27,253 27,253 27253.0% 34300 00-000-000 Fund Balance - - - 86,038 - - - - - 0.0% TOTAL REVENUES 1,704,627 128,223 457,529 231,024 228,650 579,698 585,541 3,250,703 3,022,053 1321.7% EXPENDITURES Actual Actual Actual Estimated Approved Actual Estimated Approved 12/31/2020 12/31/2021 12/31/2022 2023 2024 Expenditures 2024 2025 Dollar Percent Expenditures Expenditures Expenditures Expenditures BUDGET as of 6/30/2024 Expenditures BUDGET Change Change 55200 25-000-250 Boat Launch-street dept 912 2,506 1,318 6,287 - 8,961 8,961 1,500 1,500 1500.0% 55420 00-000-249 Beach Admission Expenses - - - 2,793 - 74 74 - - 0.0% 57210 15-000-000 Police Department Outlay 41,490 5,089 47,376 60,968 10,400 9,097 - 46,000 35,600 342.3% 57220 20-000-000 Fire Department Outlay 1,875 2,586 52,460 28,926 7,450 39,950 106,617 92,000 84,550 1134.9% 57220 20-000-241 Fire Department - UTV - - 23,899 13,749 - - - - - 0.0% 57220 20-000-322 Fire Department - Federal Grant - - - - 6,350 - - 11,703 5,353 84.3% - 0.0% Street Department - 0.0% 53440 25-000-272 Storm Sewer Projects 143,355 - - - - - - 50,000 50,000 50000.0% 55300 25-000-000 Holiday Decorations (ie:holiday/flags) - - - - - - - - - 0.0% 57331 25-000-260 Main Street (11,764) - - - - - - - - 0.0% 57331 Central Ave - - - - - - - - - 0.0% 57331 Birch Street - - - - - - - - - 0.0% 57331 Oakland Avenue 903,623 51,248 - - - - - - - 0.0% 57331 Sheridan Street 92,560 - - - - - - - - 0.0% 57331 Flatley Avenue - 240,318 907 - - - - - - 0.0% 57331 Oakwood Court - - - - 143,900 - - - (143,900) -100.0% Account Number Account Number 2025 CAPITAL PROJECT FUND APPROVED BUDGET 11/19/2024 Capital Projects - Page 19 57331 Columbia Street - - - - - 70,069 80,000 1,640,000 1,640,000 1640000.0% 57331 25-000-000 General Replacement/Resurfacing - 15,625 - - - - - 300,000 300,000 300000.0% 57331 25-000-125 Crack Filling 14,304 19,327 - 8,811 5,000 - - 50,000 45,000 900.0% 57324 00-000-000 New Equipment 23,250 59,614 199,747 - 28,500 14,015 14,015 475,500 447,000 1568.4% 57327 25-000-817 Street Dept Bld Outlay - - 46,486 64,490 - - - - - 0.0% 57344 00-000-000 Sidewalks 550 (550) - 33,314 5,000 - - - (5,000) -100.0% 57344 00-000-000 Concrete Projects - - - - 1,500 - 500 - (1,500) -100.0% 57620 40-000-000 Park & Rec Outlay 5,760 11,564 - 1,644 8,050 - - 120,000 111,950 1390.7% 57630 40-000-000 Memorial Field Improvements - - - - 500 - - 130,000 129,500 25900.0% 57730 00-000-109 Leary Subdivision 13,500 18,000 18,000 - - - - - - 0.0% 57730 00-000-810 Green Bay Ave Street Shop (PECFA) - - - - - - - - - 0.0% 57730 00-000-811 PECFA - General - - - - - - - - - 0.0% 57730 00-000-814 PECFA - Main St/Hwy 22 4,869 - - - - - - - - 0.0% 57140 00-000-000 City Hall Capital Expenditures 29,721 - 9,087 - - - - 226,000 226,000 226000.0% 57140 10-000-818 City Hall Parking Lot - - - - - - - - - 0.0% 57140 00-000-819 Library Lights - - 7,800 21,548 - - - - - 0.0% 58300 00-000-000 Debt Issuance Costs & Debt Service 29,457 - - - - - - 100,000 100,000 100000.0% 59200 00-000-000 Transfer to Other Funds - - - - - - 339,000 - - 0.0% Boat Launch (Restricted Fund) - - - - 6,500 (6,412) (3,061) 4,500 (2,000) -30.8% Beach Admission Expenses (Restricted Fund) - - - - 5,500 649 3,142 3,500 (2,000) -36.4% TOTAL EXPENDITURES 1,293,462 425,325 407,079 242,530 228,650 136,403 549,248 3,250,703 3,022,053 1321.7% TIF - Page 20 Approved by Council 11/12/2024 file: OF 2025 Budget.xlsx REVENUES Actual Approved Actual Estimated Proposed 2023 2024 Revenues 2024 2025 Dollar Percent Revenues BUDGET as of 6/30/2024 Revenues BUDGET Change Change 41120 00-000-000 TIF Revenues - Tax Roll - - - - 10,000 10,000 10000.0% 43510 00-000-000 TIF Tax Exempt Computer Aid - - - - - - 0.0% 49100 00-000-000 Proceeds of Long Term Debt - - - - - - 0.0% 49210 00-000-000 Transfer from General Fund 21,029 11,000 - 11,000 - (11,000) -100.0% 49220 00-000-000 Transfer from CDA fund - - - - - - 0.0% TOTAL REVENUES 21,029 11,000 - 11,000 10,000 (1,000) -9.1% EXPENDITURES Actual Approved Actual Estimated Proposed 2023 2024 Expenditures 2024 2025 Dollar Percent Expenditures BUDGET as of 6/30/2024 Expenditures BUDGET Change Change 57725 00-000-801 Economic Development Outlay-TIF 20,029 11,000 2,488 11,000 10,000 (1,000) -9.1% 59230 00-000-000 Transfer to Debt Service - Principle on debt - - - - - - 0.0% 59230 00-000-000 Transfer to Debt Service - Interest on debt - - - - - - 0.0% 58200 00-000-000 Interest & Fiscal Charges 1,000 - - - - - 0.0% 58290 00-000-000 TIF fee paid to State - - - - - - 0.0% 58290 00-213-000 Accounting - Professional Services - - - - - - 0.0% TOTAL EXPENDITURES 21,029 11,000 2,488 11,000 10,000 (1,000) -9.1% 2025 TIF PROJECT FUND APPROVED BUDGET Account Number Account Number