05.21.2026 Finance, Insurance & Personnel Pages 29-62

MANUFACTURED HOME COMMUNITY (MOBILE HOME PARK) APPLICATION City of Waterloo — City Clerk Office 136 N. Monroe St., Waterloo, WI 53594 (920) 478-3025 www.waterloowi.us Legal Entity Name: Premises Address: (include city/state/zip code) Phone Number: Number of Sites: Address of on-site office: T/we, as operator and (check one): Print name of applicant (sole proprietor, all partners, or if a Corp/LLC, 20% or more shareholders) Property Owner Lessee (if Lessee, the “Affidavit of Property Owner” form is also required) hereby state that I/we shall be responsible for the proper upkeep, maintenance and sanitary condition of the premises, and I/we shall keep the premises, buildings and all equipment in a state of good repair, and in full compliance with all laws and applicable ordinances. The property owner or lessee also agrees to provide the City of Waterloo with all title numbers for each mobile home prior to approval of the permit being approved and issued and if a sale occurs after permit was issued the property owner or lessee agreed to provide updated information to the City of Waterloo within 30 days after completion of the sale. SUBSCRIBED AND SWORN TO BEFORE ME This day of 20, Signature of Applicant (Sole Proprietor, Partner or if Corp/LLC, 20% or more shareholders) Notary Public Signature of Notary Public My Commission Expires *Notary Seal must be affixed OFFICE USE ONLY Initial Approved Yes No Date Issued License #. MANUFACTURED HOME COMMUNITY (MOBILE HOME PARK) AFFIDAVIT OF PROPERTY OWNER City of Waterloo — City Clerk Office 136 N. Monroe St., Waterloo, WI 53594 (920) 478-3025 www.waterloowi.us Applicant’s Legal Entity Name: Premises Address: Property Owner’s Name: Property Owner’s Address: (include city/state/zip code) I operator to make this application. SUBSCRIBED AND SWORN TO BEFORE ME This day of as owner/agent of the property authorize the 20 Signature of Property Owner/Agent Notary Public Signature My Commission Expires *Notary Seal must be affixed. 136 North Monroe Street Waterloo, Wi 53594 Phone: (920) 478-3025 Fax: (920) 478-2021 www.waterloowi.us Application for Annual Mobile Home Park License The undersigned hereby applies for the Annual Mobile Home Park License for the term beginning July 1, 2025 through June 30, 2026. The applicant agrees to comply with and be bound by all the laws, ordinances, rules, regulations, and penalties governing the Mobile Home Park for which this license is applied for. Business names and addresses are: Wil-Park 300 Hendricks Street Waterloo, W1 53594 17 Number of Parking Spaces A receipt is submitted herewith, showing the payment of the sum of $2.00 for each space in the existing or proposed park, but not less than $25.00 to the Treasurer, in payment of this license. Date: 06/ 0(21 /z5 Signed: Y ‘(@\_' pordantre Sesnef™ TO BE COMPLETED BY CLERK Date Paid: __ O lg- ) 1-A0AS Receipt Number: () 5&;{ S_% Date License Granted: ~ Q ‘301‘15 License Number Issued: 0?095* ol Date License Issued: ( “Q' | q ’(520&5 Chapter 340. Utilities Article lll. General Provisions § 340-27. Collection of bills in arrears. [Amended 3-6-2025 by Ord. No. 2025-01] Aulhumy All water, sewer, and electric service charges unpaid and in arrears on October 1 of each year shall be collected in accordance with the procedure hereinafter provided pursuant to the authority granted in §§ 66.0809(3), 66.0821(4)(c), and 66.0627, Wis. Stats., respectively. B. Procedure. ) On October 1 of each year, the Waterloo Water and Light Utility shall compile a list of all unpaid utility bills, including penalties, which are in arrears. @ On October 15 of each year, the Utiity Representative shall mail a notice of such arrearages by first - -{ Commented [CN1J: do not soothis torm defined class mail to the occupant and to the owner of the premises receiving such uilty service. The notice anywhere in Chapter 340, Should we moiy this to shall state that if the amount is not paid by November 1, a penalty of 10 percent of the amount of reflocta speciic e with the Uty o tate that "On arrears will be added. October 15 of each year, Waterloo Water and Light Utility ® shall cause a notice of such arrearages to be maled to In the event any such utiity bill is not paid by November 1 thereafter, the Utiity Representative shall L npramies R Y add a penalty of 10%) . . I - @) ~{ Commented [CN2]: Same as above - should this state: il ill i i il “If the utility billis not paid by November 1, Waterloo In the event any such utiity bil is not paid on or before November 15 thereafter, the Uity e Representative shall provide the City Representative a list of all arrearages to be levied as a special charge against the lot or parcel of real estate to wi utility service wat d an payment is dellnquenl plaeed—enAheAan—(dl—Ihe—Cm—Repmsemauthaleamhe—pcewded ~| commented [CN3]: Both are undefined...Utilty to provide to the City a list of all arrearages.. tthe-lot-or-p ! . In the case of a manufactured or mublle home for which utiity services are furished and metered directly, the delinquent amount and the applicable penalty becomes a lien on the manufactured home or mobile home unit rather than a lien on the parcel of real estate on which the manufactured home or mobile home unit is located, unless sent to a collection service by a utiity representative. Article |. Water and Light Utility § 340-4. Rates, rules, and regulations. A General. The rates, rules, and regulations of the Utility shall be those approved by the Council and on file and approved by the Wisconsin Public Service Commission. B. Operating rules. All persons now receiving a water, steam heat, or electric supply from the Utiity o who may hereafter make application therefor shall be considered as having agreed to be bound by all rules and regulations as filed with the Wisconsin Public Service Commission. Services provided (o a manufactured or mobile home for which utility services are fumished and metered directly will be required to provide the title number to the unit prior to connection. c Facilitating future connections. For all water main extensions to properties not yet served by the Utility, the property owner is required to extend the main across the entire width or length, as appropriate, of the property being connected to the Utility to facilitate future connections to the Utiity. D. Public Service Commission rules and regulations applicable. All applicable Public Service Commission rules and regulations which are presently in existence or as subsequently amended are incorporated herein by reference. Copies of all current Public Service Commission rules and regulations shall be kept on file in the offices of the Clerk-Deputy Treasurer and the Utilty. Chapter 252. Manufactured and Mobile Homes and Manufactured and Mobile Home Communities. Mebile Homes and Mobile Home Parks [HISTORY: Adopted by the Common Council of the City of Waterloo 10-19-1987 by Ord. No. 87-6 as §§ 12.10 and 12.15 of the 1987 Code. Amendments noted where applicable.] § 252-1. Adoption of state statute. The provisions of § 66.0435, Wis. Stats., and the definitions therein are hereby adopted by reference. § 252-2. Parking outside licensed parks. A Restricted. No occupied manufaclured home or mobile home shall be permitted to be located in the City unless the same is in a licensed manufactured and mobile home communily except those manufaclured homes or mobile homes occupied outside of a community mobile home park-on the effective date of this chapter. B. Exceptions. Subsection A above is not intended to restrict the location of one- and two-family manufactured homes which meet the applicable one- and two-family standards set forth in Ch. 101, Wis. Stats., and the requirements of Chapter 385, Zoning, of this Code. Notwithstanding other provisions of this section, the Council may, upon application, issue a special permit for the location of a manufactured home or mobile home outside a community mobile-home park for temporary use solely as a field office, and such permit shall specifically state the expiration date thereof which shall not exceed 12 months. § 252-3. Community Park license required. No person shall establish or operate upen-property-ewned-or-controlled-by-him within the Gity a manufactured and mobile home community mebile-home-park without having first secured a license therefor from the Council. The application for such license shall be made to the Clerk-DepulyTreasurer and shall be accompanied by a fee as stated in the City of Waterloo Fee Schedule. Such communities parks shall comply with Ch. COMM 95, Wis. Adm. Code, which is hereby adopted by reference, and all zoning requirements set forth in Chapter 385 of this Code. As part of its application for a license, an applicant is required to provide the following information to the City: A Al materials provided to the Department of Commerce to obtain a permit for the ccommunity; and A layout of the community, including the total number of manufactured and mobile homes in the community. m Editor's Note: The Fee Schedule is on file at the office of the City Clerk-Treasurer. § 252-4. Additions to communities parks. Licensees of a communily mobile-home-parks shall furnish information to the Clerk-Deputy Treasurer and Assessor on any manufacure home or mobile home such-homes added to their community parks within five days after their arrival on forms furnished by the Clerk-Depuly Treasurer. § 252-5. Municipal Parking permit fees. There is imposed on each manufactured home and mobile home located in the City a monthly municipal permit fee, such amount to be determined in accordance with § 66.0435, Wis. Stats. The fees shall be paid to the Clerk-Depuly Treasurer on or before the 10th day of the month following the month for which they are due. It shall be the full and complete responsibility of the licensee of a community mebile-home-park-to collect such fees from each manufactured home and mobile home therein and to remit such fees to the Clerk-DeputyTreasurer. Failure to do so is to be treated like a default in payment of personal property taxes and subject to all procedures and penalties applicable under Chs. 70 and 74, Wis. Stats. The licensee collecting the monthly municipal permit fee may retain two percent of the total monthly municipal permit fees collected in the community for administrative expenses, pursuant to § 66.0435(3m), Wis. Stats. § 252-6. Payment of municipal permit fees for homes outside communities. [Amended by Ord. No. 88-4] The owner of the land on which a manufactured home or mobile home is located outside of a community shall pay the monthly municipal permit fee. The landowner may collect the fee from the owner of the manufactured home or mobile home and, on or before January 10 and on or before July 10, shall transmit to the Clerk-Deputy Treasurer all fees owed for the six months ending on the last day of the month preceding the month when the transmission is required. § 252-7. Manufactured and mobile home community Mebile-heme-park requirements. (a) Operation of a manufactured and mobile home community and the location and/or occupation of any manufactured home or mobile home within a community must comply with Chapter 385, Zoning, of this Code. (b) Mobile-heme Construction standards. Itis the intent of this section to recognize manufactured homes and mobile homes constructed prior to October 1, 1974, as distinct and different from units designed as manufactured mobile homes within the definitions of this section and to prohibit units not meeting the requirements for manufactured and mobile homes as defined herein. Units constructed prior to 1974 are prohibited unless such units have legal nonconforming status but shall comply with all other requirements of this Code. (c) |Location in manufactured and mobile homes neighborhoods. No person shall park, locate or place any mobile home outside of a properly zoned and licensed mobile home park in the city (d) Other requirements. All manufactured homes and mobile homes must be skirted in a manner which will prevent rodent infestation. (e) Additions, alterations. No person shall construct, alter, or add to any structure, attachment, or building in a manufactured and mobile home community without a permit from the City Building | commented [CNaJ: This repeats Sec. 252-2 A. I would recommend deleting. Inspector. Construction of an addition or alteration to the exterior of a manufactured home or mobile home shall be of the same type of construction and material as the manufactured home or mobile home affected. () Condemned Units. Any manufactured home or mobile home that is deemed unfit for human occupation or condemned is to be removed from the community at the expense of the owner of the manufactured home or mobile home. If the homeowner cannot be located, it is the responsibility of the community licensee to remove from the manufactured home or mobile home from the community. Any manufactured home or mobile home deemed unfit for human habitation or condemned shall be removed from a community within 30 days of such unit being designed. § 252-8. Violations and penalties. Except as otherwise specifically provided in this chapter, any person who shall violate any provision of this chapter or any order, rule or regulation made hereunder shall be subject to a forfeiture as provided in Chapter 1, § 14 of this Code. City of Waterloo, Wi Tuesday, May 19, 2026 Chapter 385. Zoning § 385-7. Zoning districts. A. Established. For the purposes of this chapter, the City is hereby divided into the following zoning districts: R-1 Single-Family Residential District R-1A Single-Family Residential District R-2 Single-Family Residential District R-3 Mobile Home Park and Mobile Home Subdivision District C-1 General Commercial District C-2 Highway Commercial District H Historic Overlay District M-1 Limited Industrial District M-2 General Industrial District PD Planned Development District A Agricultural District CON Conservancy District Floodplain Districts (See Chapter 375 of this Code) B. Incorporation of Zoning Map. The locations and boundaries of the districts are shown on the City Zoning Map, dated September 15, 1987, and referred to by reference as the "Official Zoning Map, City of Waterloo, Wisconsin." Such map, together with all explanatory matter and regulations thereon, is an integral part of this chapter and all amendments thereto. Official copies of the Zoning Map, together with a copy of this chapter, shall be kept by the Clerk-Treasurer and shall be available for public inspection during office hours. Any changes or amendments affecting district boundaries shall not be effective until recorded and the certified change is filed with the map. C. District boundary and map amendments: Ordinance Nos. 88-5; 88-9; 89-3; 89-10; 89-11; 90-2; 90- 4; 91-3; 92-11; 92-12; 93-4; 94-2; 95-6; 95-8; 95-9; 96-2; 96-5; 96-13; 96-14; 96-15; 97-6; 97-10; 97-11; 97-12; 97-13; 98-5; 98-6; 99-3; 02-2; 02-4; 02-7; 03-1; 03-2; 03-8; 04-2; 04-5; 05-3; 06-06; 06-09; 07-01; 07-20; 08-05; 2009-18; 2010-08; 2013-03; 2014-08; 2014-12; 2015-06; 2015-07; 2016-03; 2017-03; 2022-03; 2022-07; and 2022-08. D. Boundaries of districts. When uncertainty exists with respect to the boundaries of the various districts as shown on the map, the following rules shall apply: (1) When width or length of boundaries is not clear, the scale of the map shall determine the approximate dimensions. () When the Floodplain Zoning Codel! and the Zoning Code regulations conflict with one another, the most restrictive combination of such regulations shall control. m Editor's Note: See Ch. 375, Floodplain Zoning. (3) District boundaries are normally lot lines and center lines of streets, highways, railroads or alleys. § 385-11. R-3 Mobile Home Park and Mobile Home Subdivision District. A. Permitted uses. (1) Mobile home parks. (2) Mobile home subdivisions. B. Conditional uses. None. C. Mobile home park requirements. See also Chapter 252, Mobile Homes and Mobile Home Parks, of this Code. (1) Park requirements. (a) A minimum of five acres. (b) Forty-foot minimum setbacks on all sides. (c) Anhard surface road no less than 24 feet wide serving all mobile home spaces. (d) Electricity, cable television and public sewer and water servicing all mobile home spaces. (e) A central hard surface parking lot with one parking space for each three mobile home spaces. (f) Aseparate building providing laundry facilities. (g) An on-site manager's office. (2) Space requirements. (a) Space frontage: minimum 40 feet. (b) Space area: minimum 4,000 square feet. (c) Front yard: minimum 25 feet. (d) Side yards: minimum 10 feet. (e) Rear yard: minimum 25 feet. (f) Off-street parking: two spaces per mobile home. (3) Garages and garden and yard equipment sheds. (a) A garage not to exceed 864 square feet and a maximum of 15 feet in height shall be permitted on each lot. (b) A garden and yard equipment shed not exceeding 144 square feet shall be permitted on each lot. [Amended 11-5-2009 by Ord. No. 2009-17] (c) A minimum side yard of five feet is required for a garage or garden and yard equipment building. (d) Afire wall is required on any wall of a building which is within 10 feet of a mobile home. (e) In the event the owner or owners of two abutting lots desire to construct a garage on each lot with a common wall on the common lot line, the required side yard minimum shall be zero feet. The common wall separating the two garages shall be of such fire-resistive construction as specified in the Department of Commerce administrative rules. D. Mobile home subdivision lot, yard and building requirements. (1) Lot frontage: minimum 50 feet. (2) Lot area: minimum 6,000 square feet. (3) Principal building: (a) Front yard: minimum 25 feet. (b) Side yards: minimum 10 feet. (c) Rear yard: minimum 25 feet. 4) Building height: maximum 15 feet. 5) Percent of lot coverage: maximum 25% ) Floor area: minimum 500 square feet. 7) Off-street parking: minimum two spaces. ) The provision for garages and garden yard equipment sheds set forth in Subsection C(3) above shall also apply to this subsection. City of Waterloo, WI Tuesday, May 19, 2026 Chapter 1. General Provisions Article I. Construction and Penalties § 1-4. Violations and penalties. A. General penalty. Except as provided in Subsection B below, whenever so provided in this Code, any person who shall violate any of the provisions of this Code shall, upon conviction of such violation, be subject to a penalty, which shall be as follows: [Amended 9-20-2007 by Ord. No. 2007-18] (1) First offense. Any person who shall violate any provision of this Code subject to a penalty, except for parking violations, shall, upon conviction thereof, forfeit not less than $10 nor more than $500, plus costs, fees, and surcharges, and in default of payment of such forfeiture and costs of prosecution may be imprisoned in the county jail until said forfeiture and costs are paid, but not exceeding 90 days. (2) Second offense. Any person found guilty of violating any ordinance or part of an ordinance of this Code who shall previously have been convicted of a violation of the same ordinance shall, upon conviction thereof, forfeit not less than $20 nor more than $1,000 for each such offense, plus costs, fees, and surcharges, and in default of payment of such forfeiture and costs may be imprisoned in the county jail until said forfeiture and costs of prosecution are paid, but not to exceed six months. B. Penalty for minors. In the event proceedings are commenced against children aged 16 or older for violations of Chapters 133, 309, 346 and 350 of this Code, or children 14 years of age or older for other violations of this Code, except Chapters 133, 309, 346 and 350, the provisions of §§ 48.37, 938.17(2), 938.237, 938.343 and 938.344, Wis. Stats., shall be applicable. C. Continued violations. Each violation and each day a violation continues or occurs shall constitute a separate offense. Nothing in this Code shall preclude the City from maintaining any appropriate action to prevent or remove a violation of any provision of this Code. D. Execution against defendant's property. Whenever any person fails to pay any forfeiture and costs of prosecution upon the order of the court for violation of any ordinance of the City, the court may, in lieu of ordering imprisonment of the defendant, or after the defendant has been released from custody, issue an execution against the property of the defendant for said forfeiture and costs. 136 North Monroe Street Waterloo, WI 563594 Phone: (920) 478-3025 Fax: (920) 478-2021 www.waterloowi.us Resolution No. 2026-23 A Resolution Approving Epoxy Floor Installation of Police Car Port Floor 'WHEREAS, the Police Department has realized a need for epoxy floor installation in the car port ; and 'WHEREAS, the floor gets slippery and and anyone could fall and hurt themselves; and 'WHEREAS, the funds would come from ;and 'WHEREAS, the Police Department has a quote from TJ Ruetten from Markesan for $11,614.00 ; NOW, THEREFORE, BE IT RESOLVED by the City Council of Waterloo, WI: 1. Authorization to Purchase: The City Council hereby authorizes the Police Department to purchase and install new epoxy flooring in the police car port area. 2. Funding Allocation: The City Council approves funding from 3. Effective Date: This resolution shall be in full force and effect immediately upon its adoption. Passed and adopted by the City Council of Waterloo on this 21 of May, 2026. City of Waterloo Signed: Attest: Jenifer Quimby Mayor Jeanne Ritter Clerk/Deputy Treasurer EPOXY FLOOR INSTALLATION QUOTE TJ Ruetten Enterprises, LLC (DBA Wisconsin Epoxy Concrete Floor Coatings) Tom & Jennifer Ruetten W2561 State Road 44 Markesan, W1 53946 Office: 920-398-2120 Cell: 920-427-0095 Email: tnjruetten@hotmail.com Custamer Name: Waterloo Police Dept. Date: April 16, 2026 Phone Number: Chad: 920-904-8231 Address: 136 N. Monroe Street Waterloo, WI APPLICATION PROCESS: Day #1 We tape off curb/step rises/etc. to provide clean lines when finished. We grind the floor to cause light etching which promotes proper adhesion of the two part epoxy paint to the floor, as well it allows for any loose concrete to break free. We fill in cracks and pitting, then grind again. Finally, we apply one coat of the two part epoxy paint to the floor/curb/steps/step rises (where applicable). Our grinders have HEPA filters and dust collection systems to contain dust. Please note, there still may be some slight imperfections noticed but the entire floor will be sealed! Day #2-We Apply a second coat of the two part epoxy paint, while it the paint is still wet we do a full broadcast of color flakes. Day 3- We let the floor sit to cure. Day #4~ We scrape and vacuum the floor to remove excess flakes and smooth high spots. We then apply the first coat of acrylic sealant to the floor. Day #5-We apply the second coat of acrylic sealant and second coat of the two part epoxy paint to the curb/step rises where applicable. Day #6- We come back to reset your garage doors and pick up and remaining items we may have left. You can walk on the floor. Day #7 you can fully use/drive on the floor. Square Feet: 1766.56 Cost: $11,614.00 Color/Cade: Flake Size: if gas prices exceed $4/gal a fuel surchage may he added We unplug garage door openrs and prop the overhead door(s) open slightly during the installation. The fumes given off during the application are very strong. Appropriate ventillation is needed, ' When we seal existing cracks we cannot guarantee they will not open again When we install outside the overhead door; a slight dicoloration may occur. Requirements: Everything off the floor; items hanging or waist high and higher may stay. Immovable items can be worked around. Special Notes: Application will goall the way outside averhead doors, It will include the whole car port area, exduding steps and lawer landing. W have reduced the cost per square foat by $0.30 saving you about $1280. We do not accept credit card payments Make check payable to: TJ Ruetten Enterprises Down payment is required upon start of installation, full remaining balance is due upon completion of installation 5/15/26, 8:54 AM Fund balance policies. - City of Waterloo, WI Gily of Waterloo, Wi Friday, My 15, 2026 Chapter 53. Finance and Taxation § 53-11. Fund balance policies. [Added 3-156-2007 by Ord. No. 2007-07] A. B. Objective. A formally adopted policy will help eliminate ambiguity regarding maintaining appropriate fund balances. Definition. The general fund is the general operating fund of the City of Waterloo. It is used to account for all financial resources except those required to be accounted for in other funds. Undesignated/Unreserved general fund balance is the portion of the general fund not assigned to a defined purpose. Policy. To preserve working capital and to adequately prepare for unforeseen events, which will require ready access to funds, the City of Waterloo requires that the undesignated fund balance shall be between 25% and 33% of the general fund budget. Amounts exceeding 33% shall be transferred to a contingency fund. Any expenditure from a contingency fund must be for one-time, nonrecurring costs and requires Council action. [Amended 10-4-2007 by Ord. No. 2007-19] Procedure. The City of Waterloo Clerk-Treasurer or designee shall annually review the levels of undesignated fund balance to ensure that appropriate levels are maintained and issue a report to the Council. Formula. Current Year Undesignated Fund Balance R, 03, 417 =19, of Fund Balance Current Year General Fund Budget Q,9L5, 1%¥ https:/lecode360.com/print/WA2248?guid=9837691 n City of Monroe Fund Balance Policy Revised May 2014 In accordance with GASB Statement No. 54, the City of Monroe institutes the following Fund Balance Policy. o All currently Reserved Fund Balance amounts will be re-designated as Nonspendable. o Nonspendable Fund Balance amounts consist of funds that are either reserved for or spent on; specific other assets, specific expenditures, trust purposes, and inventory of supplies. o All currently Unreserved Designated Fund Balance amounts will be re-designated as Restricted. o Restricted Fund Balance amounts consist of funds that are enforceable due to external legal restrictions as defined by GASB Statement No. 34 or by enabling legislation as defined by GASB Statement No. 46. o Anexample of Restricted Fund Balance amounts are amounts from Bond Proceeds that are legally restricted to be spent on a specified project, or amounts in a Debt Service Fund that are legally restricted for the repayment of debt. o All Undesignated Fund Balances will be re-designated as either Committed, Assigned, or Unassigned. o Committed Fund Balance amounts consist of funds where the constraint on spending is self-imposed by formal action of the highest level of the Common Council. These amounts cannot be used for any purpose unless the government removes or changes the specified use by taking the same type of action to commit the fund balances (e.g., via ordinance or resolution). Action to commit by the Common Council must occur before the end of the fiscal year. o Assigned Fund Balance amounts consist of funds that are constrained by the government’s intent to use the funds for a specific purpose. This intent can be made by the Common Council or by an agent or official to whom the Common Council has delegated the authority. The amount assigned must be reported as a positive amount, and should not cause a deficit. Assigned balances can be changed or removed by the Common Council, or an official authorized by the Common Council. o Unassigned Fund Balance amounts consist of funds that are remaining after all other funds have been designated elsewhere. The Fund Balance policy for the City of Monroe states that the City will commit 25% of the City’s Annual Governmental Activities expenditure* the minimum amount that the City will maintain for Committed Working Capital. The total annual expenditure amount to be used for the calculation will come from the prior year expenditures as of February 28" of the current year. ‘That amount can be adjusted with completion of the audit, if necessary ~Working Capital is defined as funds set aside for cash flow purposes. Any Working Capital funds used must be replenished by the end of the fiscal year. Funds above and beyond this amount that are not designated as Nonspendable or Restricted will be designated as Assigned or Unassigned on an annual basis as the Fund Balance amounts are determined at year end. If at such time the City determines that a portion of the Committed Working Capital amount needs to be either decreased or increased due to unforeseen economic issues a resolution determining the new Committed Working Capital amount will be required. Revised 6/20/11 ss Below is an example (this is from the Village of Maple Bluff). Anything over 20% they assign in an “Infrastructure Reserve Account”. | have a couple of other clients that have very similar policies. To preserve working capital and to adequately prepare for unforeseen events which require ready access to funds, it is the policy of the Village to maintain as the unassigned fund balance a sum equal to 20% of the previous year’s General Fund operating expenses. In the first month after completion of the annual audit, the Village Board shall designate any excess of the general fund balance abovel 20% of annual operating costs, to be transferred into the Infrastructure Reserve Account and used consistent with the resolution creating that account. Any appropriation from the unassigned fund balance requires a two-thirds affinmative vote of the Board. 5/15/26, 8:54 AM Debt policies. - City of Waterloo, WI Gily of Waterloo, W/ Friday, May 15, 2026 Chapter 53. Finance and Taxation [Added 3-15-2007 by Ord. No. 2007-08] A B. Objective: issue debt and manage our portfolio to ensure that the City of Waterloo maintains a sound debt position. Policy. The City of Waterloo may issue bonds and notes for purposes of financing its capital improvements program or to refund existing debt. The capital improvements program includes projects to acquire, plan, design, construct, improve and equip all or any part of its facilities or systems, promote economic development or to secure quality of life issues. The City of Waterloo will strive to maintain a balanced relationship for financing its capital improvements through annual tax levy for street reconstruction and equipment purchases. (1) General guidelines: (a) The City of Waterloo shall assess the fiscal impact of the debt prior to issuance. (b) Total general obligation debt for the City of Waterloo should not exceed 3.75% of TID-Out equalized valuation. (c) Total annual debt service payments on tax-supported debt, excluding tax increment finance debt, of the Gity of Waterloo will not exceed 15% of total general government operating revenue. (2) Refunding: (a) Periodic reviews of outstanding debt by City of Waterloo staff will be undertaken to determine refunding opportunities. Refunding will be considered by the Finance, Insurance and Personnel Committee if and when there is a net economic benefit of the refunding. (b) Advance refundings for economic savings will be undertaken when net present value savings (defined as the present value of future annual debt service savings net of issuance cost) of at least 2% of the refunded debt can be achieved. Current refundings that produce nel present value savings of less than 2% savings may be considered ‘when there is a compelling public policy or long-range financing policy objective. (3) Needs Assessment and Fund Alternatives: (a) Identifying useful life of project. Capital projects and equipment financed through the issuance of debt shall be financed for a period not to exceed their expected useful lives. (b) Review of financing alternatives. [1] The City of Waterloo will consider using non-general obligation debt to finance activities that are funded from sources other than general property taxes. [2] The City of Waterloo will seek grants to finance capital improvements, implement impact fees, and negotiate developer contributions whenever possible to ensure that new development pays its fair share of the increased costs created by the new development. [3] Under no circumstances shall the City of Waterloo install public improvements for development without fully securing its financial interests. hitps://lecode360.com/print/ WA2248?guid=9837697 M Debt Policy Date Adopted: June 21, 2022 I. Objectives The Village shall strive to maintain a balanced financing of its capital improvements through utilization of current revenues and issuance of long-term debt. The Village recognizes that access to capital markets over the long term is dependent upon the Village’s commitment to full and timely repayment of debt. 1. Policy The Village may issue bonds and notes for purposes of financing its capital improvements, to refund existing debt, or on an emergency basis, as approved by the Village Board. Capital improvements include projects to acquire, plan, design, construct, improve and equip all or any part of its facilities or systems, promote economic development or to secure quality of life improvements. Iil. General Guidelines 1. The Village shall assess the fiscal impact of the debt prior to issuance. 2. General obligation debt shall not exceed Wisconsin State statute limitations of 5 percent (5%) of equalized valuation. The Village should maintain at least 25 percent (25%) of its statutory general obligation debt capacity available at all times which may be used only in the event of an emergency, as determined by the Village Board. 3. The Village shall not enter into any contracts creating significant unfunded liabilities. 4. The Village shall not incur debt obligations which have variable interest rates, negative amortization or other risky attributes, including but not limited to auction-rate bond issues, or loans with unusual deferred principal payment. IV, Maximum Maturity All tax supported debt obligations shall have a maximum maturity of the earlier of: (i) the estimated useful life of the capital improvements being financed; (ii) twenty years; or (iii) in the event they are being issued to refinance outstanding debt obligation, the final maturity of the debt obligations being refinanced unless a longer term is recommended by the Finance Committee. V. Refunding Periodic reviews of outstanding debt by Village staff shall be undertaken to determine refunding opportunities. Refunding may be considered by the Finance Committee if it appears there may be a net economic benefit of the refunding. In general, refunding for economic savings may be undertaken when the present value of future annual debt service savings net of issuance cost amount to at least three percent (3%) of the refunded debt. V1. Needs Assessment and Fund Alternatives 1. Identifying Useful Life of Project Capital projects and equipment financed through the issuance of debt shall be financed for a period not to exceed their expected useful lives. Utilization of debt for capital expenditures shall normally be limited to the purchase of equipment or real property that has a useful life of two or more years and a cost of $5,000 or more, with the exception of equipment such as furnaces, fixtures or equipment that lose identity when instalied on real property. 2. Review of Financing Alternatives a. The Village may consider using non-general obligation debt to finance activities that are funded from sources other than general property taxes. b. The Village may implement impact fees, and negotiate developer contributions and seek grants to finance capital improvements whenever possible to ensure that new development pays its fair share of the increased costs created by the new development. c. Asthe budget is prepared, the Village may determine, based upon the financial interests of the Village, the appropriate mix of tax levy paid projects to financed projects. d. The costs of design and installation of public improvements within a private development shall be borne by the developer or the excess tax increment to be created by the new development, except where such improvements also serve a public purpose. For example, the cost of extension of water main to a private development that also provides water-looping benefits such as redundancy and upgraded fire protection within the system for the benefit of the Village at large, could be pro-rated to reflect the percentage of private versus public benefits. VII. Issuance of Obligations Legal and Regulatory Requirements. It is the policy of the Village that the Village Manager, Village Treasurer/Finance Director, Village Clerk, Village Attorney, Village Financial Advisor and Village Bond Counsel coordinate their activities to ensure that all securities and other debt obligations are in compliance with all applicable legal requirements and that the securities and other debt obligations are issued in the most cost-effective manner. VIIL. Disclosure The Village is committed to transparent financial disclosure, and to cooperating fully with rating agencies (if rated), institutional investors, other units of government, and the general public, in order to share clear, comprehensible, and accurate financial information. The Village Treasurer/Finance Director or designee shall provide continuing disclosure in compliance with any continuing disclosure certifications that may be made at the time of each debt issuance. IX. Post-Issuance Compliance Policy for Tax Exempt Obligations A separate post-issuance compliancy policy for tax-exempt obligations has been adopted which sets forth specific policies designed to monitor post-issuance compliance of tax-exempt obligations or tax advantaged obligations with applicable provisions of the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder. Marshall VILLAGE OF MARSHALL DEBT MANAGEMENT POLICY The Village of Marshall shall, as a matter of policy, conduct its finances so that the amount of direct, non self-supporting, unlimited tax general obligation debt outstanding plus general obligation anticipation debt outstanding at any time that is subject to approval by the Village Board does not exceed 75% of the Village's legal debt margin capacity which is calculated at 5% of the Village's total equalized valuation. The Village will seek the best financing types, debt structure and period for each financing need based on project needs, timing, tax or ratepayer equity, and lowest true interest cost. The Village's general obligation public improvement debt should be structured such that the debt life is not greater than 20 years. Generally, the Village will structure each general obligation debt issue on an equal annual principal basis unless the anticipated, future debt service required from the general levy would make it beneficial for the Village to structure its debt in a manner other than an equal principal basis. When the Village finances capital projects by issuing debt, it will pay back the related debt within a period not to exceed the expected useful life of the projects. The Village should periodically review all outstanding debt to determine if savings can be achieved through refunding. The net present value savings for proposed refunding should total a minimum of 3 percent of refunded principal, including issuance costs. The Village will promote effective communications regarding its financial conditions with bond rating agencies and others in the marketplace based on full disclosure. The Village shall strive to achieve and maintain the highest long term credit/bond rating available through known sources and indices. The Village will regularly evaluate its adherence to the debt management policy. Legal Debt Margin Village of Marshall 2018 Equalized Valuation $223,533,500 5% Statutory Limitation $11,176,675 Village's 12/31/18 General Obligation Debt: Bonds/Notes $3,952,042 Less: Debt Service Reserve $76,441 $3.875.601 34.68% Legal Debt Margin for New Debt $7,301,074 65.32% Approved: 9-10-19 Language Amendments: Updates to Financial Figures: December 31,2018 FINANCIAL MANAGEMENT PLANNING Table 12 General Obliga cbt Proposed Debt rent Ciy Pollcy ombined Projected T7KoD %ol Eisting Principal Year | Equalied Tio out oot Statutory | Principal TotalNew Existiog Restdual | Year Ending | Value (TIDIN)' _ Debt Limit Valuation Valuation _ Debt Limit | Outstanding % of Limit|| Debt &Proposed %of Limit _Capacity | Ending 2024 | 378003100 18700155 354539900 [ 13295246 | asie0s 2w 0 4516062 2% 14150003 2024 2005 | 381483162 1907458 354539900 [ 13295246 0% 4042931 a1kl 650000 4692931 25% 14381227 2025 2026 | 389112825 19455641 354539900 1329516 0| 3558979 swf| 900000 4458970 23% 14996663 2026 2027 | 30689508 19814750 354,539,900 | 13295246 e 30022 1wl 2370000 546420 2% 14380525 2027 2028 | 404832983 20201609 354539900 | 1320516 66%| 265367 13uf| 2515000 5168676 26% 15072973 208 02 | 412929643 20606482 354,539,300 13,205206 G| 2232326 1W%|| 3065000 529732 26% 15343156 2029 2030 | 418823 21059412 354539900 | 1329546 el 180,000 ol 2770000 4600140 22% 16459272 2030 2031 | 429612001 21,480,600 354539900 | 137295246 o L7125 7 4us000 sse215 26% 15888475 2031 GO Debt Limit Analysis 25,000,000 28% 30% 269 24% 25% AN 20,000,000 e 20% 15,000,000 e L L0 L L] L 8 L 15%. 10,000,000 10% 5,000,000 5% 0 g 0% 2024 2025 2026 2027 2028 2029 2030 2031 = Existing Prin. Outs. =i New Prin. Outs. ==@==Deht Limit ==8==3.75% of TID Out Valuation <% of Limit As discussed earlier, the City currently has a policy that states that annual tax supported debt service payments may not exceed 15% of the total of all general government fund operating revenues. Currently the City is in compliance with this policy, however, the margin of compliance dwindles over time as the City implements the debt plan for the current capital improvement plan. Table 13 projects the potential impact of the plan on the debt service payment policy. 2024 Financial Management Plan Page |18 City of Waterloo, WI May 15, 2025 FINANCIAL MANAGEMENT PLANNING Table 13 Debt Payment Policy 25.00% 20.00% 15.00% Debt Service Payment Policy 10.00% 5.00% 0.00% 2024 2025 2026 2027 2028 2029 0 Percentage of General Government Operating Revenues ==@==Debt payment policy 2024 Financial Management Plan City of Waterloo, WI May 15, 2025 Page |19 920z/v1/5 paledald - ECERIER Ay S e T 00002 3650 "0'D] SSIoN KiossIoid 05 | TSIER 7950 "0'9| _Se1oN Kiossiwiold 09 [ GeaLiL SPIv JSIndwoD)| T ol A0 BUREday 101 BUPIEd 1RO I SV JaInawo0)| SWeaIEE [2H OBU 000'ST | SPIY 7ndwo) Syepdn 85InoQ oD 0810 o005z [ SPIv JSndwoD)| UGREAGUSY 103 [EGaPPIdNIEaYSeg, | 000'SE SPIV Jsindwiod)| BURUIEd [95r0JE0) | 00007 SPIV JaIndwog [ 00728 ] | 000°Eh SPIV Jndwod J5SOI0/SIENN USHIiAEd 194N | P oA, SSUBTEIEN STOTE0 | 0000 SPIY Janawog) SI91000 MaN [ G00°SE Spiv Jandwo0)| TUSwasEi0ay IENPS | | 000SH SPIY J33ndwo) ng J5IN0 Bunuied [ 00072 PV Sndwe) 55083 SnOIE)) [ 000°5E SPIV Snawoy SIUI-0USY Uolineg 5MoT] T T605E B THN05 SIS USIiAEd 75RO | 000°0% SPIV Jainduiod BujIsD Uo[ASd 58d| [ 0001 5PV SInawoy WaTSAS punos pietd Rrens | 05Ty SPIY SInawoy 30T pie 001 3oz PRl 000 PUEH U6 spun| SSnawo)) 000°5% SPIV JaiNduio) Soeuin| PUEH U spung 9 SpsUl BURURd BUEH U0 spun| TG70Z 3Uop 158 1WoWaoeidad 1008 1813 PUEH Uo spung| “(ceoe padeidalise]) jsniss| T BUEH UG Spund| WarsAS Mg T BUEH U6 SpUn] 755 BN Wood 000EL PUEH U0 spun| SIS 107 BUBEd 000’ PUEH U0 spun| SIERYOS UBIS J00RI0 0005 PUSH UO Spung| (Z10Z paiiEssul 15I) JUBWAINb3 puUe 15IM) 00005 5PV JSawoD)| KING SNVI-vEos| oo0'0gE GO0 08E 7350 05| SN Alossiwold 09 VoS 00005 I PUEH UG spund| 51000 Pessn0)] 00006 00005 1390 0'D| SN Kiossiiold 05 Siool3 000'sE PUBH U0 Spun SpEIban 7500 BUIEIL| 2619 | PUEH U0 Spund| oeday £0z'e6 £02°86 oIy Janaiog | oegar 00008 00008 3350 0'9|_Se1oN Alossiwold 00 TUSWE3I05Y SPIYGA [ERRULOD) 000705E 0000S€’ 3330 0D 910N Kiossjuold 09 0082 PUEH U0 SpUn £zrEse TZrEse | Puen Uospung SR | 000009 000°009 950 09| SaoN Aossiwioid 09 §661/2851 56 JopUaL 0007000 00070002 3320 0D Se1oN Kiossioid 09 (1002) €2 3PP 000005+ 000005 3450 00| SeIoN Kossioid 09 (5002) 69 9UBug, 000002 005002 7550 09| Ssetond onL Gsig 2802 Buipuny anss| uejd 3dag/esoding spaloid IM ‘0oTIo3EM 3O AITO siejoL £02 sos() Buipuny 3 ue|d Jusweroiduwj [ejiden SZozEIL IO 00TEALYM Sd¥3TH3 ~ N 2 S20T-ST 920z/v1/5 pasedaid 80 3LYQdN UBNO 03 3U3S IO 00BIEM 0002 630922 066182 000604 000'%S o 00005 005’8 00581 000 00z 00009 0 00005 #2596 00004 000°sLt 000Z. 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DEVEIPS ldei] 0 00TALYM FINANCE AND PERSONNEL COMMITTEE ROLLING TASK LIST 1. EMPLOYEE HANDBOOK — REFRESH *Vacation policy *Sick Leave — updated*Residency requirement 2. NEW HANDBOOK POLICY — AL 3. FIRE CHIEF MEETING - ROLE AND EXPECTATIONS FOR POSITION a. Sale of Equipment; wants 3" Ambulance & another Brush Truck 4. WU DELINQUENT UTILITIES — MBHM/COLLECTION FEES & LEGAL FEES 5. FIRE DEPARTMENT — DONATIONS/ORDINANCE (3 accounts) 6. UTILITIES/CITY WRITE-OFF FROM AUDIT *Lana zeroed out, need to review issue and bill back Utility if needed (from 2019, 2022) **In process of reconciliation of the account. 7. PLANS FOR HICKORY AND MAPLE ST — REVIEW-HOUSING 8. POLICY FOR ROADS AND SHARING COST WITH UTILITIES * 33% has been prior practice, not written anywhere. Hendricks will be split as part of USDA information. 9. OVERPAYMENTS OF CITY PROPERTY TAXES 10. REVISE FUND BALANCE ORDINANCE — PRIOR TO 2027 BUDGET *Ehlers Recommendation 11. FORM ADHOC COMMISSION WITH TOWNSHIPS - FIRE/EMS *March/April — FUNDING MOVING FORWARD 12, DEPARTMENT HEAD REVIEWS *Schedule COMPLETED TASK ITEMS NEW-HANDBOOKPOLIEY—ANT-BULLUNG-Approved - June 2025 BPW/PARKS DEPTHEADS—PERSONNELSUPERVISION-PROCEDURES Approved in May (DPW) and June (Parks) 2025 City of Waterloo Finance, Insurance & Personnel Committee - - Annual Calendar revised: 12/26/2024 O Meeting night: 3" Thursday of month at 6:00 pm O Monthly recurring: review of disbursements, payroll, and treasurer’s reports JANUARY lo Review of Department Heads as needed. b Audit Prep FEBRUARY b Audit MARCH o Fee Schedule Review APRIL b §53-12 Review of debt schedules & debt refunding opportunities. lo Audit Presentation third Thursday MAY I Addressing items raised in financial audit and Workman’s Comp audit b Resolution for carryover after audit is complete JUNE O Mayor’s Budget start date; build Council consensus for budget policy objectives O Tax Incremental Finance Districts, review. [a] Juy b Meet with Dept. Heads on Budget Expectation & Concerns b AUGUST lo Budget deliberation. SEPTEMBER lo § 53-14 Updating capital improvement plan. b Budget deliberation. OCTOBER o Initial review of calendar year insurance renewal policies. o Final Committee budget recommendation to full City Council. NOVEMBER o Final review of calendar year insurance renewal policies. DECEMBER o Review and recommend Current Budget Amendment #2 (July — Dec.) Pagetolt