2023 Adopted Budget

Village of 2023 OPERATING BUDGETS Adopted 11/23/2022 Village of Lomira, 425 Water Street, Lomira, WI 53048 www.villageoflomira.gov Village of Lomira 2023 Adopted Operating Budget Page 2 of 25 Table of Contents Opening letter from the Administrator 4 General Fund Budget 4 Tax Levy, Mill Rate, Assessment Info 5 General Fund Operating Budget 7 General Fund Budget Features 9 Village Fund Accounts 18 Sewer Budget 20 Water Budget 23 Village of Lomira 2023 Adopted Operating Budget Page 3 of 25 2023 ADOPTED VILLAGE OF LOMIRA BUDGET Village of Lomira, Dodge County, Wisconsin www.villageoflomira.gov Trustees Donald Luedtke, President Eric Kohlmann Jessica Loomans Gary More Richard Pribnow Jennifer Priesgen Scott Ritger Administrator Jenna Rhein Department Supervisors Jenna Rhein, Administrator-Clerk-Treasurer Emily Artin, Library Director Keith Joas, Fire Chief Nick Roskopf, Director of Public Works Sheriff Dale Schmidt, Police Department Administrator Village of Lomira 2023 Adopted Operating Budget Page 4 of 25 November 23, 2022 To Village of Lomira Board of Trustees, Village Employees, Residents and Business Owners: It is an honor to serve the Lomira community and I am proud to be the Administrator-Clerk- Treasurer and call the Village of Lomira my home. Many residents and business owners share this same feeling of pride as we continually look to improve the municipality. Like many municipalities in Wisconsin, the Village of Lomira is turmoiled by increased expenditures with stagnant sources of revenue funding. The challenge has required the budget planning to be creative and conservative while still offering services the Village of Lomira is accustomed to. Th ere has been no lack in th inking outside the box as the Board has requested public feedback at numerous public hearings, meetings and surveys. It is a difficult situation to be in and a difficult situation to overcome. The annual municipal budget must consider all the departments and services in the village. In early 2022, I had an opportunity to meet with each department supervisor to discuss departmental necessities. We also discussed future planning for equipment and supplies. My goal for each department is to continually operate economically while building savings , develop an operating budget that can be financially sustainable, give the public the best value for their tax dollar and provide an enriched quality of life for residents and businesses. On October 26, 2022, I presented three options for a balanced general fund budget. Of the three options, the Board agreed to pursue one of the options. On November 9, 2022, a public hearing was held at 7pm. T he Board discussed the proposed budget s at the regularly scheduled meeting and adopted the budgets. After further review and as mor e information was accounted for, a budget amendment was proposed to the Board on November 23, 2022. The general fund budget amendment was adopted. Thank you, Jenna Rhein Village of Lomira Administrator-Clerk-Treasurer Village of Lomira 2023 Adopted Operating Budget Page 5 of 25 This graph displays the 2020 tax levy information, payable in 2021. The tax bill is split between 4 jurisdictions. 2022 Tax Levy, Mill Rate and Assessment Information The tax bill is split between four taxing jurisdictions: Village of Lomira, Dodge County, School District of Lomira and Moraine Park Technical College. Each jurisdiction is paid their appropriate levy amount according to the tax collected. The rates paid by property owners in Wisconsin vary depending on the municipality. Cities, towns, municipalities, and school districts all levy separate taxes with their own rates. Rates are calculated based on the total levy (the revenue a tax district generates) divided by the total assessed value in the district. So, to use a simple example, if a district’s levy is $1,000 and the total of assessed value in the district is $100,000, the rate would be .01, or 1%. In 2013, the Wisconsin legislature passed a law that limits any increases in total levies. Tax districts can only increase a levy by a public vote when there is new construction or in a few other special circumstances. The Village adopts a Resoluti on each year to in crease the allowable levy by $80,000 to cove r the principal payment for a loan established in 2017. The levy increase will conclude in 2027. Tax rates in Wisconsin are typically expressed in dollars of taxes per thousand of assessed value. Since assessed values vary on similar property between one taxation district and the next, rates in different areas are not necessarily comparable. Instead, effective rates can be used to make direct comparisons. An effective property tax rate is the annual property tax payment as a percentage of home value. Assessed value is calculated annually by local assessors in each tax district. While assessed value should be roughly equal to market value (the amount for which a home would actually sell), in some areas it varies by over 25%. For this reason, the state of Wisconsin annually equalizes values between districts, and calculates an assessment ratio for each district. The assessment ratio can help homeowners determine if their home has been accurately assessed. For example, if your home’s assessed value is $100,000, and your assessment ratio is 0.80, your market value should be about $125,000 (that’s $100,000 divided by 0.80). If you believe your home has been incorrectly assessed, you can file an appeal with your local Board of Review. The Village of Lomira assessment ratio is 77%, a reduction from 90% in 2021. There are several types of tax credits that many homeowners in Wisconsin receive. The most common is the school levy tax credit. This credit is given to anyone who pays property taxes and School District of Lomira 44% Village of Lomira 30% Moraine Park Technical College 2% Dodge County 24% Village of Lomira 2023 Adopted Operating Budget Page 6 of 25 is based on their school district levy as well as the value of their home. Another common credit is the lottery and gaming credit, which is given to Wisconsin homeowners living in a primary residence. Let’s focus on the Village of Lomira. The graphs below display the historical data of Village mill rates and assessed values. Assessed Value 2012 $140,394,300 2013 $140,833,800 2014 $141,686,100 2015 $141,077,700 2016 $150,703,700 2017 $157,413,900 2018 $171,624,300 2019 $172,427,800 2020 $173,050,200 2021 $174,131,300 2022 $173,661,100 $6.38 $6.18 $6.17 $6.20 $6.27 $6.20 $6.59 $6.63 $6.62 $6.61 $6.64 $5.90 $6.00 $6.10 $6.20 $6.30 $6.40 $6.50 $6.60 $6.70 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Amount Year Village Tax Rate ($ per thousand) $0 $20 $40 $60 $80 $100 $120 $140 $160 $180 $200 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Amount Millions Year Assessed Value Village of Lomira 2023 Adopted Operating Budget Page 7 of 25 General Fund Budget The following pages reflect the 2023 general fund operating budget. Key budget features of this option are presented on page 9. Village of Lomira 2023 Adopted Operating Budget Page 8 of 25 GENERAL FUND OPERATING BUDGET REVENUE: Below is a chart summarizing the 2022 Adopted Budget and the percent of change in revenue for 2023. Revenue 2022 Adopted 2023 Proposed % Change Difference Taxes $1,101,946.40 $1,120,123.40 1.65% $18,177.00 Wheel Tax $21,000 $18,000 -14.3% -$3,000 Intergovernmental Revenues -State shared rev, transportation aid, recycling grant $369,458.46 $366,019.61 -.93% -$3,438.85 Licenses & Permits $48,012 $48,012 0% $0 Fines & Forfeitures -traffic fines, parking fines $49,000 $31,000 -36.73% -$18,000 Public Charges for Service -snow removal, refuse & recycling, weed/grass, swimming pool $139,700 $176,542.08 26.37 % $36,842.08 Fire Protection from Townships $37,500 $37,500 0% $0 Miscellaneous Revenues $17,364 $15,500 -10.73% $1,864 Total Revenues: $1,783,980.86 $1,812,697.09 1.61% $28,716.23 There are several components that make up tax revenue. Taxes comprise of general property taxes (levy limit), personal property taxes (business tax) and library county tax. Village of Lomira residents are charged a $30/vehicle wheel tax at time of vehicle registration until 2026, at which point the fee will be reconsidered for continuation. Funds collected for the wheel tax are held in a separate account from the general fund an d then allocated for road improvement projects as needed. The five -year road improvement plan can be accessed at villageoflomira.gov. Fines and Forfeitures revenue reduced to accommodate a reduction in traffic/parking fines for staffing three officers (2 022 @ four officers). Increase in Public Charges for Service due to increased contribution for the school resource officer program from the School District of Lomira. Fire Protection from Townships revenue does not increase. Wisconsin Statute 66.0602(2m)( b) states a municipality that adopts a fee increase in an existing fee for covered services, which are partly or wholly funded by tax levy, must reduce the amount of its levy limit by the amount of the new fee. Covered services include garbage collection, fire protection, snow plowing, street sweeping and storm water management. Overall, there is an anticipated 1.61% revenue increase in 2023. Village of Lomira 2023 Adopted Operating Budget Page 9 of 25 GENERAL FUND OPERATING BUDGET FEATURES: Given the 2023 anticipated revenue, the plan to disperse funds to departments is complex. Below is a list of highlights in the proposed budget. - Fund balance will not be utilized in balancing the budget - Decrease in State Transportation Aid by $10,790.44 - Increase in allowable tax levy by 9,177 - $80,000 added to allowable tax levy for 2017 municipal improvement project loan principal payment - Revenue reduction of $18,000 for traffic fines due to restructuring PD staffing levels - Revenue increase of $26,000 for pol ice services (School District of Lomira contribution for SRO program) - 4% increase in refuse and recycling services (revenue and expenditure) - $35,234.70 allocated for municipal building/capital expenditure savings - Wage increases in all departments (according to contracts, market adjustments) - Increase in fuel budget for public works - Allocate $30,000 to PD savings - Increase in ambulance service expenditure due to increased population (fixed rate) - $11,000 allocation to FD savings - $19,000 for new Meadow Lane pavi ng ($18,000 in 2022; total project ⁓ $36,000); wheel tax - $15,000 annual installment for JCB - $5,000 for planning expenses: update comprehensive plan: engineering, publications, mapping - $3,049.34 decrease in debt payments - $1,500 for Library equipment savings - $1,500 to contract grant writing services - Contract police services with Dodge County Sheriff’s Office o Includes three full-time patrol (includes SRO), part-time lieutenant, crossing guards - Four full-time DPW, one winter seasonal part-time laborer, one summer seasonal part-time laborer - The part-time Deputy Clerk-Treasurer becomes full-time - Increase library operation funding by $5,304 - Increase pond maintenance account by $1,750 - Clerk-Treasurer, Deputy Clerk-Treasurer, DPW staff wages split evenly between general fund, sewer utility and water utility - Addition of an ExpressVote election machine in the amount of $3,500 and eligible for WEC grant in the amount of $1,200 - Village property and workers compensation insurance expenses unchanged - Lomira pool revenues and expenses unchanged - WI Retirement System mandatory employer contribution increase from 6.5% to 7.1% general employees Village of Lomira 2023 Adopted Operating Budget Page 10 of 25 12% Portion of Budget A CLOSER LOOK: ADMINISTRATOR-CLERK-TREASURER’S OFFICE Expenditure 2022 Budget 2023 Proposed Comments Board Salaries $10,000 $11,000 To keep up w/trend Education $2,500 $2,500 Dog Tag Fees $500 $500 Legal Fees $2,000 $2,000 Capital Improvement $0 $35,234.70 Municipal building savings A/C/T, Deputy C/T wages & payroll taxes $39,600 $42,340 part-time Deputy C-T becomes full-time Election wages & supplies 6,275 7,300 2 elections, addition of ExpressVote machine (grant eligible) Office supplies, mileage, publishing $8,000 $8,500 Health, life, WRS $2,770 $4,000 Property assessment, professional & financial fees 21,000 $21,000 Bowmar Appraisal, Huberty & Associates, WI DOR Municipal Building maintenance & supplies $23,800 $27,700 Addition of network segregation update, mb repairs School’s share mobile home tax $16,000 $16,200 Phone, electric, gas, sewer & water $9,550 $11,450 Property/Liability/WC Insurance & Unemployment taxes 9,200 $11,000 Total: $155,395 $200,724.70 Difference: $45,329.70 Staffing Levels: 1 full-time Administrator-Clerk-Treasurer 1 full-time Deputy Clerk-Treasurer 2 part-time cleaning staff (approx. 5-10 hrs/week) 14 election inspectors Village of Lomira 2023 Adopted Operating Budget Page 11 of 25 28% Portion of Budget A CLOSER LOOK: POLICE DEPARTMENT Expenditure 2022 Budget 2023 Proposed Comments PD wages & payroll taxes $361,740.21 $429,750 Dodge County Sheriff’s Office contract Crossing Guards $0 $12,125 Crossing guards were included in PD wages in 2022 (not a separate line item) Health, life, WRS $60,000 $0 Supplies & equipment $12,200 $2,000 $1,500 multi-function machine lease Telephone, Electric, Gas $25,500 $9,150 Legal Fees $6,000 $6,000 Vehicle Maintenance $6,000 $0 Squad Car Lease $8,820 $0 Property/vehicle/WC insurance $10,033 $0 Training & Education $5,000 $0 Fuel $8,600 $0 Equipment Savings $6,000 $30,000 Total: $509,893.21 $489,025 Difference: -$20,868.21 Staffing Levels: 3 full-time patrolling officers, including SRO 1 part-time Lieutenant K9 program to be determined Crossing Guards at 2 intersections (Third St. and Main St.; Water St. and Church St.) Administrative services provided by Dodge County Sheriff’s Office Village of Lomira 2023 Adopted Operating Budget Page 12 of 25 A CLOSER LOOK: FIRE DEPARTMENT Expenditure 2022 Budget 2023 Proposed Comments Chief wage & payroll taxes $4,760 $5,000 Member wages & payroll taxes $12,893.24 $16,458.61 Vehicle, liability, WC insurance $6,000 $6,000 Supplies & equipment $35,050 $37,000 $2,000 for mandatory hydrostatic testing (oxygen tanks) Vehicle maintenance $10,000 $11,000 Telephone $2,800 $3,000 Training & Prevention $4,500 $4,500 First Responders $3,000 $3,000 Fire Inspections $6,000 $6,000 Hydrant Rental (PFP) $2,300 $2,300 FD Savings $11,000 $11,000 Building maintenance $8,000 $8,000 Ambulance Service $24,158.50 $25,441 Population increase Building Inspections $9,500 $9,500 Grand Valley Inspections – building permits Emergency Government wages & expenditures $1,500 $1,500 Total: $141,461.74 $149,699.61 Difference: $8,237.87 Staffing Levels: Approximately 30 FD members (including officers, fire and EMRs) 1 fire inspector 1 building inspector (contract) 9% Portion of Budget Village of Lomira 2023 Adopted Operating Budget Page 13 of 25 27% Portion of Budget A CLOSER LOOK: DEPARTMENT OF PUBLIC WORKS Expenditure 2022 Budget 2023 Proposed Comments Wages & payroll taxes $99,600 $97,600 Split between general fund, sewer, and water funds Health, life, WRS $33,000 $16,700 Split between general fund, sewer, and water funds Maintenance Supplies & materials for streets $11,607 $17,200 Equipment rental for snow removal, price increase for street signs, asphalt patching Equipment repair & maintenance $18,700 $16,400 Removal of one-time budgeted repair Fuel $12,000 $18,000 Contracted Services $11,500 $13,500 Crack sealing and street sweeping Street salt $10,696 $12,918.30 Price increase Safety Program & Uniform allowance 1,550 $1,550 Vehicle, liability, WC insurance $18,500 $18,500 Garage maintenance $5,100 $4,800 Phone, electric, gas $10,300 $10,500 Street paving $39,000 $19,000 Meadow Lane (wheel tax) Curb & gutter $600 $0 Equipment Lease $15,000 $15,000 JCB Street lighting $76,000 $76,000 Storm sewer maintenance $4,000 $4,000 Refuse & Recycling services, weed control, animal control $100,600 111,140 WasteManagement, Dodge County Humane Society Parks Maintenance $17,533 $19,283 Sterr, Crystal Springs, Oak Springs, North Hills, Athletic Fields parks; additional $1,750 for pond maintenance Total: $499,386 $472,091.30 Difference: -$27,294.70 Staffing Levels: 1 full-time Director of Public Works 1 full-time Assistant Director of Public Works 2 full-time Laborers 1 seasonal winter laborer 1 seasonal summer laborer Notes: Projects include paving Meadow Lane, crack sealing sections of Main Street, Fourth Street, Third Street and Willow Street. Street sweeping all Village streets up to $3,500 expenditure. Equipment rental for snow removal: in chance of emergency/equipment fa ilure or extreme snowfall when larger equipment is necessary to remove snow (not to exceed $2,000) Additional road projects not included in budget. Village of Lomira 2023 Adopted Operating Budget Page 14 of 25 4% Portion of Budget A CLOSER LOOK: LOMIRA QUAD/GRAPHICS COMMUNITY LIBRARY • Chapter 43 of the Wisconsin Statutes dictate the conduct of municipal libraries. The Village Board approves a set amount of funds to the library and the Library Board determines how those funds are expended within the department. Expenditures 2022 Budget 2023 Proposed Comments Library $69,636 $75,000 Library savings $1,500 For equipment, upgrades, etc. Total: $69,636 $76,500 Difference: $6,864 Staffing Levels: 1 part-time Director 1 part-time Programming Specialist 5 part-time Library Assistants Library Hours: Monday, Wednesday, Friday 9am to 5pm Tuesday, Thursday 1pm to 6pm Saturday 9am to noon Sunday closed Village of Lomira 2023 Adopted Operating Budget Page 15 of 25 A CLOSER LOOK: LOMIRA POOL Expenditures 2022 Budget 2023 Proposed Comments Wages & payroll taxes $30,000 $33,000 Maintenance $3,500 $0 Included with DPW wages in DPW budget Supplies/Equipment $9,500 $10,000 Total: $43,000 $43,000 Difference: $0 Lomira pool is owned by the Village of Lomira. The Village has a contract with YMCA of Dodge County to provide lifeguarding staff during open swim and offer swim lessons. The Department of Public Works maintains pool operations, chlorine levels, etc. The pool is open seasonally from June – August. In 2022, the pool closed on Mondays, but was open Tuesday through Friday from 1pm to 7 pm, Saturday and Sunday from noon to 7pm. Swim lessons were held during the morning hours on Tuesdays – Fridays with make -up days on Saturdays. 2% Portion of Budget Village of Lomira 2023 Adopted Operating Budget Page 16 of 25 A CLOSER LOOK: GENERAL FUND DEBT Expenditure 2022 Budget 2023 Proposed Comments 2009 Municipal Building Loan Principal Payment $154,489.73 $158,197.48 Closes in 2029 2009 Municipal Building Loan Interest Payment $32,276.89 $28,569.14 2017 Highway 175 Loan Principal Payment $25,989.84 $25,989.84 Closes in 2025 2017 Highway 175 Loan Interest Payment $1,649.36 $1,240.02 2016 Municipal Improvement Loan Principal Payment $80,000 $80,000 Closes in 2027 2016 Municipal Improvement Loan Interest Payment $13,200 $10,560 Total: $307,605.82 $304,556.48 Difference: -$3,049.34 18% Portion of Budget Village of Lomira 2023 Adopted Operating Budget Page 17 of 25 Allocation of Budget Administrator- Clerk-Treasurer Police Dept. Fire Dept. Public Works Library Pool Debt GENERAL FUND OPERATING BUDGET SUMMARY Department 2022 Budget 2023 Proposal Difference Difference Budget Revenues $1,783,980.86 $1,812,697.09 1.61% $28,716.23 General Government $155,395 $200,724.70 29.17% $45,329.70 Public Safety $651,354.95 $645,724.61 -.86% -$5,630.34 Public Works $469,453 $453,808.30 -3.33% -$15,644.70 Health & Human Services $1,300 $1,300 0% $0 Culture & Recreation $197,033 $199,783 1.4% $2,750 Conservation & Development $500 $6,500 999% $6,000 Debt Service $307,605.82 $304,556.48 -1% -$3,049.34 Summary: Contract PD services with Dodge County Sheriff’s Office, DPW staffed with crew of 4 full-time, full-time Deputy Clerk-Treasurer, savings accounts for all departments Enclosed: Exhibit A: detailed budget report provided by Workhorse Software Sources of Revenue Taxes Public Charges for Service Licenses & Permits Intergovernmental Charges for Service Fines & Forfeitures Wheel Tax Miscellaneous Revenue Village of Lomira 2023 Adopted Operating Budget Page 18 of 25 VILLAGE FUNDS General Fund The general fund is the primary operating fund of government supported by tax levy, State aids, and general fees. This fund is used to record all resources of revenues and expenditures that are not associated with special-purpose funds. Fund balance as of 11/23/2022 is $135,213.27. An appropriate level of unrestricted funds should be no less than three to six months of regular general fund operating expenditures. PD Equipment Savings This special -purpose fund is used to fund equipment necessa ry for department operations. The goal is to build up a balance for emergency purposes or equipment needs. The balance as of 11/23/2022 is $0. Funds in the account were recently utilized to purchase a Ford F150 squad in 2021. PD EAP Fund This special-purpose fund is the Police Department Emergency Assistance Program fund. In the event an officer requires counseling or mental health assistance, the monies in this account are set aside to fund such purposes. The balance as of 11/23/2022 is $4,800. Crime Prevention Fund This fund is used to provide public education, enforcement, and public awareness of police matters. This account is fully funded by donations and the WI Dept. of Transportation. The Lomira Police Department has a salvage vehicle in spector, of which the WI DOT reimburses the Village for the inspector’s time for conducting vehicle inspections. The balance as of 11/23/2022 is $25,557.27. K9 Program Fund This account is used for K9 related expenditures only and all funds are donated. Veterinary Village of Lomira provides free food and check -ups for K9 Bak. The balance as of 11/23/2022 is $22,828.30. Promotional Fund This special-purpose account is funded by the hotel tax. The Village of Lomira collects quarterly 4% of room revenue/sal es from the hotel. The Tourism Commission utilizes the funds in this account to promote the Village of Lomira. Historically, this account supports the Fond du Lac Symphonic Band to perform at Sterr Park each August in the amount of $1,600, streetlight Chri stmas decorations in the amount of $2,000 annually, and saving for a dog park and park development. The balance as of 11/23/2022 is $22,108.98. Village of Lomira 2023 Adopted Operating Budget Page 19 of 25 FD Replacement Fund This special-purpose account is a savings account for the fire department. It is funded by allocating funds from the general fund budget. Ideally, this account will have enough funds to purchase equipment and vehicles necessary for the department. In 2022, approximately $20,000 was utilized to repair the second pumper. The balance as of 11/23/2022 is $43,882.13. Park Development Fund This special -purpose account is funded by new multi -family developments within the Village. When an apartment complex is constructed, the owner is assessed a one-time $200 fee per unit. Currently, there are no plans for more multi-family development. Funds in this account are used for park equipment repairs and development. The balance as of 11/23/2022 is $3,310.81. DPW Equipment Replacement Fund This special-purpose account is a savings account for public works equipment used for streets maintenance. Examples are a brush chipper, leaf vac, mowers, plows, trucks, paint striping equipment, etc. This account is funded by allocations from the general fund budget. Currently, $15,000 is budgeted annually to pay for a JCB backhoe lease instead of replenishing the savings account. The balance as of 11/23/2022 is $13,058.07. Wheel Tax Account This special-purpose account is funded by a fee assessed to Village residents. The fee is collected at the time of vehicle registration. Funds in this account are utilized for transportation-related expenses only, such as roadwork. The $30 fee per vehicle will continue annually until 2026, at which point the Board will require a referendum to continue to assess the fee. In 2022, $21,000 was earmarked for paving a section of Water Street. The balance as of 11/23/2022 is $53,007. Utility Fund Often referred to as the sewer and water fund, this enterprise fund is supported by sewer and water rates . R esidents and businesses served by the sewer and water utility pay quarterly fees based upon their usage of water and sewer. Rates support sewer and water treatment, chemicals, staffing, testing, equipment, etc. As a source of revenue, cell companies pay a fee to the Village to have their equipment installed on top of the water towers. This fee provided approximately $20,000 in revenue to the water utility annually. In 2018, the water utility “sold” those leases for $460,000. The water utility has a fund balance of $427,651.15. The sewer utility has a fund balance of $120,711.85. Utility Motorized Equipment Replacement Fund This special-purpose account is a savings account for sewer and water utility equipment, such as trucks. This account is furnished by allocated funds in the sewer utility budget of $10,000 annually. The balance is $42,320.46. Village of Lomira 2023 Adopted Operating Budget Page 20 of 25 Sewer Utility Budget The following pages reflect the 2023 sewer utility operating budget. The sewer utility budget is not supported by tax levy dollars. Inst ead, th is enterprise fund is supported by user rates as set by the Board of the Village of Lomira. The amount of revenue generated by user consumption should match the expenditures. In 2019, the sewer utility underwent a 56% rate increase due to the upgrade required for the wastewater treatment plant. The rate increase will support the debt payments for the next 20 years. Village of Lomira 2023 Adopted Operating Budget Page 21 of 25 SEWER UTILITY OPERATING BUDGET REVENUE: Below is a chart summarizing the 2022 Adopted Budget and the percent of change in revenue for 2023. Revenue 2022 Adopted 2023 Proposed % Change Difference Metered Sewer Revenues Residential, Commercial, Industrial, Public Authority, Multi-Family $1,091,000 $1,101,000 .92% $10,000 Miscellaneous Revenues $7,000 $7,000 0% $0 Total Revenues: $1,098,000 $1,108,000 .92% $10,000 The sewer utility operates similar to a private business in that the revenue is generated by rates customers pay, not a tax. Residents and businesses are billed quarterly for their sewer consumption. The sewer consumption is based upon the metered water consumption. In 2022, the sewer rate was $12.70 per 1000 gallons of usage. The rate has been unchanged since 2019. The sewer service fee (for having the service at the property) is $26.02 per quarter. There is a $10,000 increase in proposed sewer revenues. This increase is a guesstimate based upon the trend in 2022. SEWER UTILITY OPERATING BUDGET FEATURES: Below is a list of highlights in the proposed budget: - Sewer fund balance will not be utilized in balancing the budget - Increase in power and fuel for pumping and aeration equipment due to upgrades at the new wastewater treatment plant - Price increase of chemicals for the treatment plant due to inflation - $49,400 increase in other operating expenses for reed bed sludge remova l (previous removal was in 2014) - $13,800 increase in maintenance of collection system for epoxy and repair of two manholes - Wage increases, including part-time Deputy Clerk-Treasurer to full-time - $10,000 allocated for motorized equipment savings - $20,000 allocated for wastewater treatment plant equipment fund - Decrease of $9,650 for outside service s employed expenditure for a one -time report provided by MSA in 2022 - $29,070.42 increase in debt service payments - Village property and workers compensation insurance expenses unchanged - WI Retirement System mandatory employer contribution increase from 6.5% to 7.1% general employees Village of Lomira 2023 Adopted Operating Budget Page 22 of 25 13% 2% 6% 2% 5% 1% 7% 2% 8% 1% 0% 0% 3% 50% Allocation of Sewer Budget Wages & Payroll Taxes Fringe Benefits Power & Fuel Chemicals Supplies Transportation Exps Maintenance Equip. Office, phone, electric Outside Service Employed A CLOSER LOOK: SEWER UTILITY Expenditure 2022 Budget 2023 Proposed Comments Wages and payroll taxes $137,600 $140,340 4 full-time DPW, 1 full-time A-C-T, 1 full-time Deputy C -T. All wages split between general fund, sewer and water funds Health, life, WRS $36,500 $21,000 Power & fuel for pumping/aeration $57,500 $64,000 Chemicals $16,000 $19,600 Operating Supplies & Expenses $4,500 $53,900 Sludge removal Transportation Expenses $10,645 $11,045 fuel Maintenance equipment $60,300 $76,150 Inflation, repair two manholes Office supplies, phone, electric $20,100 $23,000 Outside Service Employed $100,450 $90,800 MSA, MCO, Pace Analytical Insurance (liability, work comp) $16,000 $16,000 Regulator Commission Expense $2,000 $2,000 Miscellaneous Expense $2,000 $2,000 Equipment savings $30,000 $30,000 Motorized equipment & wwtp Debt – principal & interest $527,905 $556,975.42 Total: $1,021,500 $1,106,810.42 Difference: $85,310.42 99% 1% Sewer Revenue Metered Sewer Revenues Miscellaneous Revenues Village of Lomira 2023 Adopted Operating Budget Page 23 of 25 Water Utility Budget The following pages reflect the 2023 water utility operating budget. The water utility budget is not supported by tax levy dollars. Inst ead, th is enterprise fund is supported by user rates as set by the Public Service Commission of Wisconsin and the Board of the Village of Lomira. The amount of revenue generated by user consumption should match the expenditures. It is forecasted in 2023 that the water utility will need to undergo a conventional rate case study. The previous conventional rate case study was implemented in 2014 . The rate increase will be necessary to support the current expenditures and future debt payments that will be incurred with the Church Street/Hwy 67 sewer and water main improvement project in 2025. Village of Lomira 2023 Adopted Operating Budget Page 24 of 25 WATER UTILITY OPERATING BUDGET REVENUE: Below is a chart summarizing the 2022 Adopted Budget and the percent of change in revenue for 2023. Revenue 2022 Adopted 2023 Proposed % Change Difference Metered Water Revenues Residential, Commercial, Industrial, Public Authority, Multi-Family $263,900 $263,900 0% $0 Fire Protection $131,178 $131,178 0% $0 Other water revenues $30,080.20 $67,186.41 211.33% $37,106.21 Total Revenues: $425,158.20 $470,764.41 10.73 % $37,106.21 Residents and businesses are billed quarterly for their water consumption. In 2022, there was a 3% standard water rate increase effective April 6, 2022. T he water rate differentiates based upon the volume of water consumed. Below is a table of the rates. The water service fee (for having the service at the property) also varies depending upon the size of meter servicing the property. RATES FOR WATER SERVICE Quarterly Service Charge Volume Charges ¾” meter …………... $17.39 First 20,000 gallons …. $4.20/1000 1” meter ……….….. $31.30 Next 80,000 gallons….. $3.91/1000 1 ¼” meter ……….... $34.77 Next 400,000 gallons.... $2.32/1000 1 ½” meter ……….... $41.74 Next 500,000 gallons… $1.99/1000 2” meter …………... $55.64 3” meter …………... $97.38 4” meter ………….. $163.46 6” meter ………….. $319.96 *Water rates as of 4/06/22 Residential PFP (public fire protection) Charge: $24.60/quarter The water utility will need to undergo a conventional rate case in 2023. The revenue has not been supporting the expenditures with the simplified rate increase of 3%. The Village will also acquire another loan by 2025 for infrastructure repairs/updates along Church Street . The anticipated cost of such project will be approximately $2.5mil. split between sewer and water funds. 57% 28% 15% Water Revenue Metered Water Revenue Fire Protection Other Water Revenue Village of Lomira 2023 Adopted Operating Budget Page 25 of 25 WATER UTILITY OPERATING BUDGET FEATURES: Below is a list of highlights in the proposed budget: - $75,686.41 of the water utility fund balance will be utilized in balancing the budget - Price increase of chemicals due to inflation - $10,000 increase in supplies and expenses due to cost of water meters and transmitters - $22,300 increase in repairs to water plant for routine maintenance at Well #1 (every 10 years) - Wage increases, including part-time Deputy Clerk-Treasurer to full-time - Village property and workers compensation insurance expenses unchanged - WI Retirement System mandatory employer contribution increase from 6.5% to 7.1% general employees A CLOSER LOOK: WATER UTILITY Expenditure 2022 Budget 2023 Proposed Comments Wages and payroll taxes $127,500 $140,350 4 full-time DPW, 1 full-time A-C-T, 1 full-time Deputy C -T. All wages split between general fund, sewer and water funds Health, life, WRS $36,500 $21,000 Power purchase for pumping equip $32,600 $32,600 Chemicals $5,500 $9,000 Operating Supplies & Expenses $31,475 $41,475 Meters and transmitters Repairs of water plant $46,200 $68,500 Repairs at Well #1 Transportation expense $10,645 $11,045 fuel Office supplies, phone, electric $7,620 $10,520 Outside Service Employed $19,000 $19,000 PSC, water testing Insurance (liability, work comp) $16,000 $16,000 Regulator Commission Expense $1,575 $1,575 Miscellaneous Expense $2,350 $3,625 training Debt – principal & interest $96,993.20 $96,074.41 Total: $433,958.20 $470,764.41 Difference: $36,806.21 30% 5% 7% 2% 9%15% 2% 2% 4% 3% 0% 1% 20%Allocation of Budget Wages & Payroll taxes Fringe Benefits Pumping Equip. Chemicals Supplies Water Plant Repairs Transportation Exps. Office, telephone, electric Outside Service Employed Insurance Regulator Commission Charges Miscellaneous Exps. Debt