2018

2018 BUDGET THIS PAGE LEFT BLANK INTENTIONALLY 2018 BUDGET Developed By: Mary Kardoskee, Village President Allison Swanson, Village Manager Greg Wenholz, Director of Finance 2018 Budget Table of Contents INTRODUCTORY SECTION Summary of Municipal Tax Levy Distributions and Tax Rate 1 Tax Increment Calculation 2 Assessed Tax Rates and Jurisdictional Levies 3 Equalized Tax Rates and Jurisdictional Levies 4 Elected and Appointed Officials and Consultants 5 Standing and Advisory Committees 6 Organizational Chart 7 Committee Appointments 8 GENERAL FUND General Fund Budget Summary 12 General Fund Budget Revenue and Expenditure Distribution Pie Charts 13 General Fund Revenues Summary 14 General Fund Expenditures Summary – by Department 16 General Fund Expenditures Summary – by General Ledger Account 17 General Fund Expenditure Summary – Percentages 19 Expenditures General Government Village Board / Administration 20 Municipal Court 23 Village Clerk/Treasurer 25 Village Assessor 28 Finance Information Technology 30 33 Building Inspection 35 Legal Services 38 Village Hall Maintenance 41 General Government 43 Public Safety Public Safety 45 Fire Inspection 49 Public Works/Sanitation Engineering 51 Street Administration 54 Garage 57 Street Maintenance 59 Curb & Gutter 61 Snow & Ice Control 62 Traffic Control 63 Street Lighting 64 Sidewalk Maintenance 65 School District Maintenance 66 Labor For Others 67 Transit System 68 Garbage & Refuse 69 Recycling 71 Landfill 73 Weed Control 74 Wood Chipping 75 i 2018 Budget Table of Contents GENERAL FUND Parks, Recreation & Forestry Parks & Recreation Administration 76 High School Pool 78 Ashwaubomay Lake 80 Adult Recreation 82 Co-Sponsored Recreation 84 Youth Recreation 86 Park Maintenance 89 Community Center 91 Performing Arts Center 93 Forestry 94 Health & Human Services Animal Control 97 Conservation and Development Economic Development 98 SPECIAL REVENUE FUND All Special Revenue Funds 100 Park Development 101 Oneida Service Agreement 103 Public Safety K-9 Program Public Safety DARE/Liaison Program Public Safety Citizen’s Academy Program Public Safety Explorers Program 104 105 106 107 Employee Retirement 109 DEBT SERVICE FUND Debt Service 110 CAPITAL PROJECT FUNDS All Capital Project Funds 112 Street Construction 113 Village Buildings 115 Parks & Recreation 117 Tax Incremental District #3 119 Tax Incremental District #4 120 Tax Incremental District #5 121 ENTERPRISE FUNDS All Enterprise Funds 122 Water Utility 123 Sewer Utility 129 Storm Water Utility 134 INTERNAL SERVICE FUNDS All Internal Service Funds 140 Dental Insurance 141 Health Insurance 142 Equipment Replacement 144 ii THIS PAGE LEFT BLANK INTENTIONALLY Village of ASHWAUBENON 2018 Operating Budget INTRODUCTORY SECTION THIS PAGE LEFT BLANK INTENTIONALLY Village of Ashwaubenon 2018 Budget Summary of Municipal Tax Levy Distributions and Tax Rate 2017 Budget 2018 Budget 2016 2017 Increase Percent Levy Levy (Decrease) Change General Fund 9,457,521$ 9,367,928$ (89,593)$ -0.95% Special Revenue Funds 9,204 25,000 15,796 171.62% Capital Projects Funds 575,000 644,608 69,608 12.11% Debt Service Fund 1,256,815 1,093,659 (163,156) -12.98% Referendum Bonding 1,455,950 1,545,250 89,300 6.13% Total Municipality Levy 12,754,490$ 12,676,445$ (78,045)$ -0.61% Municipal Operations Tax Rate 5.42$ 5.37$ (0.05)$ -0.92% Referendum Related Tax Rate 0.70$ 0.75$ 0.05$ NA Total Municipal Tax Rate 6.12$ 6.12$ 0.00$ 0.00% 74.2% 0.1% 4.5% 9.9% 11.4% 2016 Municipal Levy Distribution General Fund Special Revenue Funds Capital Projects Funds Debt Service Fund Referendum Bonding 73.9% 0.2% 5.1% 8.6% 12.2% 2017 Municipal Levy Distribution General Fund Special Revenue Funds Capital Projects Funds Debt Service Fund Referendum Bonding 1 Village of Ashwaubenon 2018 Budget Tax Increment Calculation Equalized Equalized Apportioned Value Interim Value Amount to Tax Assessed Tax Taxing Jurisdiction Levy (w/o TIF) Rate (with TIF) be Levied Increment Value Rate BROWN COUNTY 10,177,338 2,190,856,400 0.00464537 2,354,755,800 10,938,712 761,373 2,227,249,900 4.9113086 ASHWAUBENON SCHOOLS 17,821,961 1,957,883,993 0.009102664 2,086,973,293 18,997,018 1,175,057 1,973,969,700 9.6237635 WEST DEPERE SCHOOLS 2,325,460 232,972,407 0.009981697 267,782,507 2,672,924 347,464 253,280,200 10.5532287 VTAE 1,836,148 2,190,856,400 0.000838096 2,354,755,800 1,973,511 137,363 2,227,249,900 0.8860752 VILLAGE OF ASHWAUBENON 12,676,445 2,190,856,400 0.005786068 2,354,755,800 13,624,778 948,333 2,227,249,900 6.1173100 TOTAL FOR TAX INCREMENT 48,206,942 3,369,590 STATE - TOTAL AMOUNT TO BE LEVIED 48,206,942$ 2 Village of Ashwaubenon 2018 Budget Comparative Summary of Jurisdictional Levies and Assessed Tax Rates for 2016 and 2017 Levies Ashwaubenon School District Increase/ Increase/ 2016 2016 2017 2017 (Decrease) (Decrease) Jurisdiction Levy Tax Rate Levy Tax Rate in Levy % Change in Tax Rate % Change Village of Ashwaubenon 12,754,490$ 6.11732$ 12,676,445$ 6.11731$ (78,045)$ -0.61% (0.00001)$ 0.00% Ashwaubenon School District 18,256,727 9.78171 17,821,961 9.62376 (434,766) -2.38% (0.15794) -1.61% N.W.T.C. Vocational School 1,760,816 0.84452 1,836,148 0.88608 75,331 4.28% 0.04155 4.92% Brown County 9,781,451 4.69139 10,177,338 4.91131 395,887 4.05% 0.21992 4.69% State of Wisconsin 373,243 0.17052 - - (373,243) -100.00% (0.17052) -100.00% Tax Incremental Districts 1,935,751 - 3,022,126 - 1,086,375 56.12% - - Subtotal 44,862,478 21.60545 45,534,018 21.53846 671,540 1.50% (0.06699) -0.31% State Credit - Schools (3,405,652) (1.75501) (3,727,573) (1.88836) (321,920) -9.45% (0.13335) -7.60% Net Levy and Tax Rate 41,456,826$ 19.85044$ 41,806,445$ 19.65009$ 349,619$ 0.84% (0.20034)$ -1.01% West DePere School District Increase/ Increase/ 2016 2016 2017 2017 (Decrease) (Decrease) Jurisdiction Levy Tax Rate Levy Tax Rate in Levy % Change in Tax Rate % Change Village of Ashwaubenon 12,754,490$ 6.11732$ 12,676,445$ 6.11731$ (78,045)$ -0.61% (0.00001)$ 0.00% West DePere School District 2,290,718 10.48231 2,325,460 10.55323 34,742 1.52% 0.07092 0.68% N.W.T.C. Vocational School 1,760,816 0.84452 1,836,148 0.88608 75,331 4.28% 0.04155 4.92% Brown County 9,781,451 4.69139 10,177,338 4.91131 395,887 4.05% 0.21992 4.69% State of Wisconsin 373,243 0.17052 - - (373,243) -100.00% (0.17052) -100.00% Tax Incremental Districts 1,523,445 - 2,194,533 - 671,088 44.05% - - Subtotal 28,484,163 22.30605 29,209,924 22.46792 725,761 2.55% 0.16187 0.73% State Credits - Schools (435,870) (1.75501) (478,285) (1.88836) (42,415) -9.73% (0.13335) -7.60% Net Levy and Tax Rate 28,048,293$ 20.55104$ 28,731,639$ 20.57956$ 683,345$ 2.44% 0.02852$ 0.14% 3 Village of Ashwaubenon 2018 Budget Comparative Summary of Jurisdictional Levies and Equalized Tax Rates for 2016 and 2017 Levies Ashwaubenon School District Increase/ Increase/ 2016 2016 2017 2017 (Decrease) (Decrease) Jurisdiction Levy Tax Rate Levy Tax Rate in Levy % Change in Tax Rate % Change Village of Ashwaubenon 12,754,490$ 6.08821$ 12,676,445$ 5.78607$ (78,045)$ -0.61% (0.30214)$ -4.96% Ashwaubenon School District 18,256,727 9.73310 17,821,961 9.10266 (434,766) -2.38% (0.63044) -6.48% N.W.T.C. Vocational School 1,760,816 0.84051 1,836,148 0.83810 75,332 4.28% (0.00241) -0.29% Brown County 9,781,451 4.66906 10,177,338 4.64537 395,887 4.05% (0.02369) -0.51% State of Wisconsin 373,243 0.17816 - - (373,243) -100.00% (0.17816) -100.00% Tax Incremental Districts #3 & #4 1,935,751 - 3,022,126 - 1,086,375 56.12% - - Subtotal 44,862,478 21.50904 45,534,018 20.37220 671,540 1.50% (1.13685) -5.29% State Credit - Schools (3,439,549) (1.83371) (3,758,613) (1.91973) (319,064) -9.28% (0.08603) -4.69% Net Levy and Tax Rate 41,422,930$ 19.67534$ 41,775,405$ 18.45247$ 352,476$ 0.85% (1.22287)$ -6.22% West DePere School District Increase/ Increase/ 2016 2016 2017 2017 (Decrease) (Decrease) Jurisdiction Levy Tax Rate Levy Tax Rate in Levy % Change in Tax Rate % Change Village of Ashwaubenon 12,754,490$ 6.08821$ 12,676,445$ 5.78607$ (78,045)$ -0.61% (0.30214)$ -4.96% West DePere School District 2,290,718 10.44970 2,325,460 9.98170 34,742 1.52% (0.46801) -4.48% N.W.T.C. Vocational School 1,760,816 0.84051 1,836,148 0.83810 75,332 4.28% (0.00241) -0.29% Brown County 9,781,451 4.66906 10,177,338 4.64537 395,887 4.05% (0.02369) -0.51% State of Wisconsin 373,243 0.17816 - - (373,243) -100.00% (0.17816) -100.00% Tax Incremental Districts #3 & #4 1,523,445 - 2,194,533 - 671,088 44.05% - - Subtotal 28,484,163 22.22565 29,209,924 21.25123 725,761 2.55% (0.97441) -4.38% State Credits - Schools (401,974) (1.83371) (447,245) (1.91973) (45,271) -11.26% (0.08603) -4.69% Net Levy and Tax Rate 28,082,190$ 20.39194$ 28,762,680$ 19.33150$ 680,490$ 2.42% (1.06044)$ -5.20% 4 Village of Ashwaubenon Elected and Appointed Officials and Consultants Elected Position Village Official Length of Service Expiration Date of Current Term President Mary Kardoskee 12 years April 2019 Village Trustee – Wards 1 & 2 Allison Williams 1 year April 2020 Village Trustee – Wards 3 & 4 Gary Paul 6 years April 2020 Village Trustee – Wards 5 & 6 Chris Zirbel 1 year April 2020 Village Trustee – Wards 7 & 8 Mark Williams 11 years April 2018 Village Trustee – Wards 9 & 10 Ken Bukowski 8 years April 2018 Village Trustee – Wards 11 & 12 Mike Malcheski 5 years April 2018 Village Clerk/Treasurer Patrick Moynihan, Jr. 4 years April 2019 Municipal Court Judge Gary Wickert 28 years April 2018 Appointed Position Village Associate Employment in Position Employment with Village Village Manager Allison Swanson 7 years 7 years Village Attorney Tony Wachewicz 1 year 1 year Public Safety Director Eric Dunning 11 years 23 years Director of Public Works Doug Martin 15 years 17 years Finance Director Greg Wenholz 11 years 11 years Parks, Recreation & Forestry Director Rex Mehlberg 12 years 12 years Building Inspector Todd Gerbers 17 years 17 years Street Superintendent Lee Vanden Elzen 8 years 20 years Consultant Type Consultant Assessor....................................................................... Mike Denor, Fair Market Assessments, Green Bay, Wisconsin Bond Counsel .............................................................. Quarles & Brady, Milwaukee, Wisconsin Certified Public Accountants ....................................... Schenck SC, Green Bay, Wisconsin Financial Consultants .................................................. Robert W. Baird & Co., Milwaukee, Wisconsin Labor Counsel ............................................................. Von Briesen, Purtell & Roper, S.C., Milwaukee, Wisconsin TIF Consultants ........................................................... Robert W. Baird & Co., Milwaukee, Wisconsin 5 Village of Ashwaubenon Standing and Advisory Committees Committees with Appointments by Village President: Ashwaubenon Voters Clerk/Treasurer ELECTED Village Board President (1) Trustees (6) ELECTED Municipal Court Judge ELECTED Bicycle and Pedestrian Advisory Committee Site Plan Review Committee Public Works & Protection Committee Planning Board Finance & Personnel Committee Parks & Recreation Board Tree Board Cable TV Committee Ethics Board Sign Ordinance Committee Community Development Authority Police & Fire Commission Room Tax Commission Zoning Board of Appeals 6 Village of Ashwaubenon Organizational Chart Ashwaubenon Voters Village President Village Trustees ELECTED (7.0 FTE) Municipal Court Judge ELECTED (0.5 FTE) Village Manager (1.0 FTE) Clerk/Treasurer ELECTED (1.0 FTE) Confidential Executive Secretary (1.0 FTE) Parks, Recreation, & Forestry Director (1.0 FTE) Program Supervisor (1.0 FTE) Aquatic Director (0.5 FTE) Forester (1.0 FTE) Park Maintenance Foreman (1.0 FTE) Finance Director (1.0 FTE) Accountant I (1.0 FTE) Park Maintenance Personnel (1.0 FTE) Programs Part-time Employees (100 Part-time) Aquatics Part-time Employees (75 Part-time) Forestry Part-time Employees (5 Seasonal) Assessor (Contracted) Assessment Technician (1.0 FTE) Deputy Clerk (1.0 FTE) Court Clerk (1.0 FTE) Assistant Court Clerk (0.5 FTE) Utilities & Billing Clerk (1.0 FTE) Financial Analyst (1.0 FTE) Park & Recreation Secretary (1.0 FTE) Village Attorney (1.0 FTE) Director of Public Works (1.0 FTE) Village Engineer (1.0 FTE) Building Inspector (1.0 FTE) Assistant Building Inspector (1.0 FTE) Operations Supervisor (1.0 FTE) Utility Operations Supervisor (1.0 FTE) Street Personnel (17.8 FTE) Street Part-time Personnel (9 Seasonal) Water Foreman (1.0 FTE) IT Network Administrator (1.0 FTE) Code Enforcement (0.5 FTE) GIS Coordinator (1.0 FTE) Public Works Secretary (1.0 FTE) Public Safety Director (1.0 FTE) Confidential Administrative Secretary (1.0 FTE) Police Operations Commander (1.0 FTE) Fire Operations Commander (1.0 FTE) Information Manager (1.0 FTE) Maintenance Part- time Employees (15 Seasonal) Water Personnel (4.0 FTE) Captain Investigations & Youth (1.0 FTE) Director of Community Development (1.0 FTE) Legal Assistant (0.5 FTE) Records Personnel (2.5 FTE) Investigators (3.0 FTE) K-9 Officer (1.0 FTE) Direct Enforcement Officer (1.0 FTE) DARE Liaison Officers (2.0 FTE) School Crossing Guards (14 Part-time) Fire Inspector (1.0 FTE) Fire Inspection 2 Part-time Employees (1.5 FTE) Lead POC POCs FF/EMTs (25) Drug Task Force (1.0 FTE) Lieutenants A, B, C Shifts (9.0 FTE) Officers A, B, C Shifts (26.0 FTE) Night Officers (4.0 FTE) Community Service Officers (1.5 FTE) IT Support Technician (0.5 FTE) Police & Fire Commission 7 Village of Ashwaubenon 2018 Budget Committee Appointments - May-2017 through April-2018 Elected officials shall serve for the term of their office or until reappointed. BIKE & PEDESTRIAN COMMITTEE – Second Monday of each Month; 3:30 PM Michael Malcheski, Chairman Village Trustee Jessica Atkinson Citizen Member Natalie Bomstad Live 54218 Jackie Dunlap Ashwaubenon Public Safety Kyle Gigot Citizen Member Randy Johnson Citizen Member Rex Mehlberg Village Director of Parks & Recreation Dale Schmitz Citizen Member Leroy Vogt Citizen Member BROWN COUNTY PLANNING COMMISSION – First Wednesday of each Month; 7:00 PM Michael Malcheski Citizen Member BROWN COUNTY SUPERVISORS – Third Wednesday of each Month Corrie Campbell Citizen Member Patrick Moynihan, Jr. Citizen Member COMMUNITY DEVELOPMENT AUTHORITY – First Friday at 12:00 Noon Mary Kardoskee, Chairwoman Village President Jim Christensen, Jr. Citizen Member Bruce Enke Citizen Member Keith Lucius Citizen Member John Otis Citizen Member Gary Paul Village Trustee Allison Williams Village Trustee 8 Village of Ashwaubenon 2018 Budget Committee Appointments - May-2017 through April-2018 ETHICS BOARD – Meets as Needed Roger Bohn Citizen Member Marc Hammer Citizen Member Theresa Rosik Citizen Member Roy Siebert Citizen Member Dan Williams Citizen Member Kathleen Herwaldt Citizen Member (Alternate) Charlotte Nelson Citizen Member (Alternate) FINANCE & PERSONNEL COMMITTEE – Third Tuesday at 5:30 PM Mark Williams, Chairman Village Trustee John Dauska Citizen Member Mike Malcheski Village Trustee Tom Selk Citizen Member Chris Zirbel Village Trustee BROWN COUNTY ROOM TAX COMMISSION – Meets Jan, Apr, Jul & Oct at 4:30 PM Mary Kardoskee Village President Ken Bukowski Village Trustee Patrick Moynihan Village Clerk/Treasurer GREEN BAY UTILITY BOARD Doug Martin Director of Public Works PARK & RECREATION BOARD – Third Tuesday of the Month; 7:00 PM Mark Williams, Chairman Village Trustee Mark Castonia Citizen Member Dean Hess Citizen Member Deborah Lundberg Citizen Member Justin Miner Citizen Member Beth Pless Citizen Member Chris Zirbel Village Trustee 9 Village of Ashwaubenon 2018 Budget Committee Appointments - May-2017 through April-2018 PLANNING BOARD – First Tuesday of the Month; 5:30 PM Mary Kardoskee, Chairwoman Village President James Allen Citizen Member Ken Bukowski Village Trustee Corrie Campbell Citizen Member Gary Paul Village Trustee Mike Skiffington Citizen Member Allison Williams Village Trustee POLICE & FIRE COMMISSION – Meets as Needed Tim McNulty, Chairman Citizen Member Jim Christensen, Sr. Citizen Member Craig Kassner Citizen Member Patti Lower Citizen Member Randy Schultz Citizen Member PUBLIC WORKS & PROTECTION – First Tuesday of the Month; 6:30 PM Mike Malchecki, Chairman Village Trustee Ken Bukowski Village Trustee Joann Euclide Citizen Member John Kohnhorst Citizen Member Mark Williams Village Trustee SIGN ORDINANCE COMMITTEE – Meets as Needed Mike Beurket Citizen Member Jim Johnson Citizen Member Mary Kardoskee Village President Ross Marchand Citizen Member Gary Paul Village Trustee Rene VandenElzen Citizen Member Tom Young Citizen Member 10 Village of Ashwaubenon 2018 Budget Committee Appointments - May-2017 through April-2018 SITE PLAN REVIEW COMMITTEE – First & Third Tuesday at 3:00 PM Mary Kardoskee, Chairwoman Village President Jim Johnson Citizen Member Andy Kurowski Citizen Member Gary Paul Village Trustee Dan Pamperin Citizen Member Dale Quinn Citizen Member Tom Young Citizen Member STADIUM BOARD Ken Golomski Citizen Member TREE BOARD – Fourth Thursday, each Odd-Numbered Month at 5:30 PM Jim Tubbs, Chairman Citizen Member Tom Anderson Citizen Member Jim Fameree Citizen Member Ralph Klipstine Citizen Member Andy Kurowski Citizen Member Jim Montgomery Citizen Member Doug Santy Citizen Member VILLAGE BOARD – Fourth Tuesday of the Month; 6:30 PM All Village Board Members ZONING BOARD OF APPEALS – Second Thursday of the Month; 5:30 PM Mark Castonia Citizen Member Harold Duquaine Citizen Member Karen Hansen Citizen Member Lee Mueller Citizen Member Dennis Persick Citizen Member Chris Atkinson Citizen Member (Alternate I) Jim Christensen, Jr. Citizen Member (Alternate II) 11 THIS PAGE LEFT BLANK INTENTIONALLY Village of ASHWAUBENON 2018 Operating Budget GENERAL FUND THIS PAGE LEFT BLANK INTENTIONALLY Village of Ashwaubenon 2018 Budget General Fund Budget Summary 2015 2016 2017 2017 2018 Actual Actual Forecast Budget Budget REVENUES Property Taxes 8,716,265 8,661,498 9,420,616 9,457,521 9,367,928 Taxes (other than property) 332,011 364,754 370,000 300,000 375,000 Intergovernmental 2,001,087 1,917,179 1,965,318 1,969,856 1,985,188 Special Assessment - 2,204 - - - Licenses & Permits 292,926 320,697 346,056 312,100 317,100 Fines & Forfeitures 355,230 401,551 328,000 393,000 378,000 Charges for Services 1,631,175 1,688,043 1,802,966 1,758,202 1,870,618 Interest Income 96,833 104,192 100,000 100,000 100,000 Miscellaneous 455,432 427,171 2,301,571 435,926 381,096 TOTAL REVENUE 13,880,959 13,887,289 16,634,527 14,726,605 14,774,930 EXPENDITURES General Government 2,122,047 2,274,567 2,371,294 2,364,737 2,505,535 Public Safety 7,481,547 7,191,955 7,744,704 7,916,828 7,810,987 Public Works 2,247,153 2,265,264 2,250,392 2,443,304 2,388,181 Sanitation 733,868 812,470 790,523 804,965 799,409 Parks, Recreation & Forestry 1,413,024 1,452,289 1,626,076 1,643,300 1,731,260 Health & Human Services 10,039 5,301 6,900 11,900 12,100 Conservation & Development 148,858 114,283 110,531 108,571 94,458 TOTAL EXPENDITURES 14,156,536 14,116,129 14,900,420 15,293,605 15,341,930 REVENUES OVER EXPENDITURES (275,577) (228,840) 1,734,107 (567,000) (567,000) OTHER FINANCING SOURCES (USES) Sale of Capital Assets - 1,505 - - - Operating Transfer In 32,000 111,070 79,554 32,000 32,000 Operating Transfer Out (148,684) (293,310) (92,000) - - Transfer In - Enterprise Fund Tax Equivalent 508,065 530,417 535,000 535,000 535,000 Proceeds of General Obligations - - - - - TOTAL OTHER FINANCING SOURCES (USES) 391,381 349,682 522,554 567,000 567,000 NET CHANGE IN EQUITY 115,804 120,842 2,256,661 - - FUND BALANCE - BEGINNING OF YEAR 4,968,673$ 5,084,477$ 5,205,319$ 5,172,084$ 7,461,980$ FUND BALANCE - END OF YEAR 5,084,477$ 5,205,319$ 7,461,980$ 5,172,084$ 7,461,980$ 12 Village of Ashwaubenon 2018 Budget General Fund Budget Revenue and Expenditure Distribution Property Taxes 9,367,928 61% Taxes (other than property) 375,000 2% Intergovernmental 1,985,188 13% Licenses & Permits 317,100 2% Fines & Forfeitures 378,000 2% Charges for Services 1,870,618 12% Interest Income 100,000 1% Miscellaneous 381,096 3% Operating Transfer In 32,000 0% Transfer In - Enterprise Fund Tax Equivalent 535,000 4% 2018 Budget Revenue Distribution General Government 2,505,535 16% Public Safety 7,810,987 51% Public Works 2,388,181 16% Sanitation 799,409 5% Parks, Recreation & Forestry 1,731,260 11% Health & Human Services 12,100 0% Conservation & Development 94,458 1% 2018 Budget Expenditure Distribution 13 Village of Ashwaubenon 2018 Budget General Fund Revenue Budget 2015 2016 2017 2017 2018 2018 vs 2017 Budget Actual Actual Forecast Budget Budget $ Variance % Variance TAXES Property Taxes 8,716,265 8,661,498 9,420,616 9,457,521 9,367,928 (89,593) -0.95% Room Tax 332,011 364,754 370,000 300,000 375,000 75,000 25.00% Pay in Lieu of Tax-Airprt - - - - - - N/A TOTAL TAXES 9,048,276 9,026,252 9,790,616 9,757,521 9,742,928 (14,593) -0.15% INTERGOVERNMENTAL State Aids Shared Taxes From State 353,669 379,224 400,835 400,835 389,191 (11,644) -2.90% Expenditure Restraint Program - 31,131 - - - - N/A Exempt Computer Aids 349,580 317,750 234,492 315,000 240,000 (75,000) -23.81% Fire Insurance Tax 77,557 82,781 86,267 80,000 88,606 8,606 10.76% Municipal Service 6,541 6,360 5,618 6,500 6,250 (250) -3.85% Transportation Aid 869,082 886,512 903,143 885,240 962,597 77,357 8.74% Recycling Grant 76,330 68,614 76,074 60,261 70,000 9,739 16.16% DNR - 25,000 - - - - N/A Rescue 6,128 14,377 6,500 6,500 6,500 - 0.00% Police Training 7,680 39,082 5,020 5,020 5,020 - 0.00% DOJ Grant 30,075 - 36,869 - - - N/A Local Aids - N/A Fire Protection - - - - - - N/A School District 198,144 62,369 200,500 200,500 200,500 - 0.00% Other 26,301 3,979 10,000 10,000 16,524 6,524 65.24% TOTAL INTERGOVERNMENTAL 2,001,087 1,917,179 1,965,318 1,969,856 1,985,188 15,332 0.78% SPECIAL ASSESSMENTS Water Assessments - 2,204 - - - - N/A TOTAL SPECIAL ASSESSMENTS - 2,204 - - - - N/A LICENSES AND PERMITS Licenses Liquor & Bev License 37,487 37,287 80,021 40,000 40,000 - 0.00% Operators License 13,345 13,075 13,855 13,500 13,500 - 0.00% Cigarette License 1,700 1,700 2,010 1,800 1,800 - 0.00% Bicycle License - - - 100 100 - 0.00% Dog License 1,368 1,333 1,400 1,500 1,500 - 0.00% Cat License 110 80 75 200 200 - 0.00% Peddlers License 6,200 4,350 12,550 15,900 15,900 - 0.00% Weights & Measure License 26,420 25,264 28,000 28,000 28,000 - 0.00% Short Term Rental License - - - - 5,000 5,000 N/A Other License 13,473 14,365 5,000 5,000 5,000 - 0.00% Total Licenses 100,103 97,454 142,911 106,000 111,000 5,000 4.72% Permits Rezoning Hearing Permit 2,150 4,200 2,300 2,000 2,000 - 0.00% Building Permit 84,537 90,981 87,500 90,000 90,000 - 0.00% Electrical Permit 23,286 31,046 30,000 30,000 30,000 - 0.00% Plumbing Permit 26,286 34,960 30,000 30,000 30,000 - 0.00% Heating Permit 24,407 34,131 30,000 30,000 30,000 - 0.00% Sewer Permit 7,129 2,910 2,500 4,100 4,100 - 0.00% Right of Way Permit 7,650 9,075 6,000 6,000 6,000 - 0.00% Curb Cut Permit 910 380 520 500 500 - 0.00% Alarm Permit 10,511 11,310 11,500 11,500 11,500 - 0.00% Other Permits 5,957 4,250 2,825 2,000 2,000 - 0.00% Total Permits 192,823 223,243 203,145 206,100 206,100 - 0.00% TOTAL LICENESE AND PERMITS 292,926 320,697 346,056 312,100 317,100 5,000 1.60% FINES AND FORFEITURES Court Penalties & Costs 332,908 372,872 300,000 365,000 350,000 (15,000) -4.11% Parking Violations 22,322 28,679 28,000 28,000 28,000 - 0.00% TOTAL FINES AND FORFEITURES 355,230 401,551 328,000 393,000 378,000 (15,000) -3.82% 14 Village of Ashwaubenon 2018 Budget General Fund Revenue Budget 2015 2016 2017 2017 2018 2018 vs 2017 Budget Actual Actual Forecast Budget Budget $ Variance % Variance PUBLIC CHARGES FOR SERVICES Sale of Materials and Supplies 13,259 9,971 8,523 7,000 7,000 - 0.00% CSM Fees/Site Plan Fees 2,610 7,820 5,210 3,500 3,500 - 0.00% Public Safety Rescue Squad Services 395,187 377,957 429,725 400,000 425,000 25,000 6.25% Fire Inspections 92,125 92,209 94,517 94,000 94,000 - 0.00% Police, Fire and Rescue Services 185,423 196,174 210,000 197,000 220,000 23,000 11.68% False Alarms 15,050 18,422 14,000 14,000 14,000 - 0.00% Misc & Warrent Fees 1,402 1,537 1,500 1,500 1,500 - 0.00% Public Safety Accident Reports 25 - 30 1,500 - (1,500) -100.00% Parks, Recreation & Forestry Administration 223 632 300 300 300 - 0.00% High School Pool 43,132 50,949 70,000 95,182 82,745 (12,437) -13.07% Ashwaubomay Lake 127,940 130,333 121,862 127,600 136,676 9,076 7.11% Youth Recreation Programs 77,293 77,895 81,458 87,700 99,977 12,277 14.00% Adult Recreation Programs 52,465 52,619 50,000 74,880 61,880 (13,000) -17.36% Co-Sponsored Programs 32,781 48,320 36,000 32,290 32,290 - 0.00% Facility Rentals 15,468 40,574 54,000 53,000 61,000 8,000 15.09% Tree Planting Program 7,800 10,083 3,000 3,000 3,000 - 0.00% Public Works Weed Control 6,934 1,776 3,000 6,000 3,000 (3,000) -50.00% Snow Removal 781 1,658 1,750 1,750 1,750 - 0.00% Rubbish Collection/Garbage Cans 10,737 7,477 15,121 7,000 7,000 - 0.00% Recycling 5,025 4,948 1,970 - 15,000 15,000 N/A Other Charges 6,437 2,453 1,000 1,000 1,000 - 0.00% Labor and Service Reimbursements 539,078 554,236 600,000 550,000 600,000 50,000 9.09% TOTAL PUBLIC CHARGES FOR SERVICES 1,631,175 1,688,043 1,802,966 1,758,202 1,870,618 112,416 6.39% INTEREST INCOME Interest on Investments 91,192 95,211 95,000 95,000 95,000 - 0.00% Interest On Deliquent Taxes 3,020 4,861 3,000 3,000 3,000 - 0.00% Interest On Special Assessment 2,621 4,120 2,000 2,000 2,000 - 0.00% TOTAL INTEREST INCOME 96,833 104,192 100,000 100,000 100,000 - 0.00% MISCELLANEOUS Cable Tv Franchise Fee 240,565 228,575 207,500 240,000 230,000 (10,000) -4.17% Rent 82,090 84,656 87,180 84,606 89,776 5,170 6.11% Donations 51,720 53,101 5,000 55,000 5,000 (50,000) -90.91% Miscellaneous 81,057 60,839 2,001,891 56,320 56,320 - 0.00% TOTAL MISCELLANEOUS 455,432 427,171 2,301,571 435,926 381,096 (54,830) -12.58% TOTAL REVENUES 13,880,959$ 13,887,289$ 16,634,527$ 14,726,605$ 14,774,930$ 48,325 $ 0.33% OTHER FINANCING SOURCES Sale of Land - - - - - - N/A Sale of Other Capital Assets - 1,505 - - - - N/A Operating Transfer In 32,000 111,070 79,554 32,000 32,000 - 0.00% Transfer In - Enterprise Fund Tax Equivalent 508,065 530,417 535,000 535,000 535,000 - 0.00% Proceeds from General Obligation Debt - - - - - - N/A TOTAL OTHER FINANCING SOURCES 540,065 642,992 614,554 567,000 567,000 - 0.00% TOTAL REVENUES AND OTHER FINANCING SOURCES 14,421,024$ 14,530,281$ 17,249,081$ 15,293,605$ 15,341,930$ 48,325 $ 0.32% 15 Village of Ashwaubenon 2018 Budget General Fund Expenditure Budget 2015 2016 2017 2017 2018 2018 vs 2017 Budget Actual Actual Forecast Budget Budget $ Variance % Variance EXPENDITURES General Government Village Board/Administration 296,948$ 295,276$ 305,276$ 305,276$ 299,840$ (5,436)$ -1.78% Municipal Court 166,892 159,505 169,885 171,773 174,250 2,477 1.44% Village Clerk/Treasurer 194,802 227,773 214,357 217,751 222,889 5,138 2.36% Village Assessor 126,760 130,445 136,244 137,444 137,957 513 0.37% Finance 343,352 277,814 292,728 281,865 286,317 4,452 1.58% Information Technology - 166,518 169,439 172,339 217,452 45,113 26.18% Building Inspection 207,803 197,112 203,119 217,109 206,831 (10,278) -4.73% Legal Services 140,736 104,488 150,652 126,000 124,237 (1,763) -1.40% Village Hall Maintenance 154,451 142,872 169,462 175,129 173,462 (1,667) -0.95% General Government 490,303 572,764 560,132 560,051 662,300 102,249 18.26% Total General Government 2,122,047 2,274,567 2,371,294 2,364,737 2,505,535 140,798 5.95% Public Safety Police/Fire/Rescue 7,383,311 7,094,168 7,644,542 7,808,659 7,698,133 (110,526) -1.42% Fire Inspection 98,236 97,787 100,162 108,169 112,854 4,685 4.33% Total Public Safety 7,481,547 7,191,955 7,744,704 7,916,828 7,810,987 (105,841) -1.34% Public Works Engineering 130,736 120,465 141,649 148,629 146,529 (2,100) -1.41% Street Administration 149,269 153,331 160,286 163,759 165,488 1,729 1.06% Garage 463,311 484,539 430,734 470,640 477,997 7,357 1.56% Street Maintenance 559,773 555,468 591,107 591,107 605,354 14,247 2.41% Curb & Gutter 24,388 59,042 33,100 22,600 33,600 11,000 48.67% Snow & Ice Control 90,581 159,702 175,678 172,200 172,000 (200) -0.12% Traffic Control 110,438 93,827 99,104 117,009 99,604 (17,405) -14.87% Street Lighting 482,651 464,122 463,680 501,440 463,680 (37,760) -7.53% Sidewalk Maintenance 1,584 5,044 7,600 7,600 7,200 (400) -5.26% School District Maintenance 229 2,840 4,500 4,500 1,700 (2,800) -62.22% Labor for Others 5,740 3,832 8,800 8,800 7,200 (1,600) -18.18% Transit System 228,453 163,052 134,154 235,020 207,829 (27,191) -11.57% Total Public Works 2,247,153 2,265,264 2,250,392 2,443,304 2,388,181 (55,123) -2.26% Sanitation Garbage & Refuse Collection 309,789 327,984 327,800 317,600 321,980 4,380 1.38% Recycling 156,031 171,700 190,165 209,365 172,129 (37,236) -17.79% Landfill 177,416 202,262 180,000 188,000 191,000 3,000 1.60% Weed Control 17,318 15,292 15,200 16,100 17,700 1,600 9.94% Wood Chipping 73,314 95,232 77,358 73,900 96,600 22,700 30.72% Total Sanitation 733,868 812,470 790,523 804,965 799,409 (5,556) -0.69% Parks, Recreation & Forestry Parks and Recreation Administration 316,256 344,957 367,964 370,889 382,075 11,186 3.02% High School Pool 44,553 54,261 88,163 88,394 92,002 3,608 4.08% Ashwaubomay Lake 122,704 148,150 136,676 137,367 136,676 (691) -0.50% Adult Recreation 44,964 45,665 55,637 55,637 55,285 (352) -0.63% Co-Sponsored Recreation 67,147 76,752 65,855 65,855 69,339 3,484 5.29% Youth Recreation 90,627 103,903 119,618 119,618 126,587 6,969 5.83% Park Maintenance 503,001 456,010 496,823 500,290 485,790 (14,500) -2.90% Community Center 10,546 41,622 74,056 80,952 86,387 5,435 6.71% Performing Arts Center - - 42,293 47,507 80,688 33,181 69.84% Forestry Administration 213,226 180,969 178,991 176,791 216,431 39,640 22.42% Total Parks, Recreation & Forestry 1,413,024 1,452,289 1,626,076 1,643,300 1,731,260 87,960 5.35% Health & Human Services Animal Control 10,039 5,301 6,900 11,900 12,100 200 1.68% Conservation & Development Economic Development 148,858 114,283 110,531 108,571 94,458 (14,113) -13.00% Total Conservation & Development 148,858 114,283 110,531 108,571 94,458 TOTAL EXPENDITURES 14,156,536 14,116,129 14,900,420 15,293,605 15,341,930 48,325 0.32% OTHER FINANCING USES Transfers Out 148,684 293,310 92,000 - - - 0.00% Total Expenditures & Other Financing Uses 14,305,220$ 14,409,439$ 14,992,420$ 15,293,605$ 15,341,930$ 48,325 $ 0.32% 16 Village of Ashwaubenon 2018 Budget General Fund Expenditure Budget By G/L Account 2015 2016 2017 2017 2018 2018 vs 2017 Budget Actual Actual Forecast Budget Budget $ Variance % Variance Salary 4,491,157$ 4,422,802$ 2,160,837$ 2,177,039$ 2,158,613$ (18,426)$ -0.85% Hourly 1,796,444 1,905,099 4,682,836 4,781,406 4,960,337 178,931 3.74% Fitness Pay 53,131 51,706 67,788 67,788 69,188 1,400 2.07% FLSA 87,770 60,450 65,000 65,000 65,000 - 0.00% POC Pay 37,079 37,626 45,000 45,000 45,000 - 0.00% Overtime 287,963 338,980 296,000 296,000 358,287 62,287 21.04% Longevity 11,288 7,475 8,442 8,442 7,002 (1,440) -17.06% Comptime 279,472 266,786 200,000 225,000 200,000 (25,000) -11.11% Pollworkers 3,941 25,873 9,060 12,500 25,000 12,500 100.00% Holiday Pay 283,282 258,172 233,847 233,847 238,265 4,418 1.89% Workers Compensation 23,839 2,808 - - - - N/A Total Salaries and Wages 7,355,366 7,377,776 7,768,810 7,912,022 8,126,692 214,670 2.71% Medicare/FICA 512,963 506,174 592,440 594,351 619,775 25,424 4.28% Health Insurance 1,445,083 1,465,014 1,715,613 1,742,187 1,525,069 (217,118) -12.46% Dental Insurance 84,785 82,867 85,603 87,168 95,506 8,338 9.57% Life Insurance 13,286 8,981 15,297 15,452 15,697 245 1.59% Disability - - 13,636 13,876 14,083 207 1.49% Retirement 712,262 598,823 647,504 648,674 642,534 (6,140) -0.95% Public Safety Trust Fund 47,000 47,000 47,000 47,000 47,000 - 0.00% Total Benefits 2,815,379 2,708,859 3,117,093 3,148,708 2,959,664 (189,044) -6.00% Total Personnel Services 10,170,745 10,086,635 10,885,903 11,060,730 11,086,356 25,626 0.23% Office Supplies 30,925 30,331 40,130 43,108 42,980 (128) -0.30% Operational Supplies 81,246 69,328 50,686 94,186 94,613 427 0.45% Evidence Supplies 2,639 1,823 2,395 2,395 2,395 - 0.00% Lifeguard Training Supplies - 275 1,200 1,200 1,200 - 0.00% Range Supplies 14,418 11,897 15,300 15,300 15,300 - 0.00% Election Supplies 3,014 7,168 3,000 5,000 5,000 - 0.00% Forms 3,927 4,549 4,550 5,650 5,650 - 0.00% State Stamps 1,581 829 1,056 1,056 1,320 264 25.00% Maintenance Supplies 173,723 219,976 200,228 201,200 211,200 10,000 4.97% Concession Supplies 19,623 22,217 20,922 20,672 20,672 - 0.00% Pool and Lake Supplies 10,057 11,365 11,200 11,800 11,800 - 0.00% Janitorial Supplies 31,209 29,558 30,485 31,175 31,175 - 0.00% Athletic Field Supplies 27,777 26,031 29,862 29,862 29,862 - 0.00% Program Supplies 41,263 41,113 51,761 52,011 52,011 - 0.00% Code Books 102 - 185 3,950 1,950 (2,000) -50.63% Total Supplies 441,502 476,461 462,960 518,565 527,128 8,563 1.65% Gas & Oil 205,607 172,310 177,830 243,540 189,876 (53,664) -22.03% Landscaping Supplies 9,222 6,837 9,200 9,200 9,200 - 0.00% Program/Trip Expense 2,161 - 3,200 3,200 3,200 - 0.00% Repairs-Building/Equipment 94,402 98,524 88,800 89,800 103,730 13,930 15.51% Voting Machine Maintenance 1,953 - 1,465 1,000 2,000 1,000 100.00% Software Maintenance 53,152 74,629 83,576 81,259 103,794 22,535 27.73% Fire Alarm/Security Maint 3,991 2,023 2,250 2,250 1,750 (500) -22.22% Record Checks 3,199 3,199 3,600 3,600 4,000 400 11.11% Newspaper Publishing 12,469 13,030 9,343 8,800 9,000 200 2.27% Licenses - 944 - 1,875 1,875 - 0.00% Postage 27,547 30,016 31,556 31,500 32,200 700 2.22% Copy Machine 33,769 35,115 23,700 30,000 25,980 (4,020) -13.40% Building Furnishings 1,538 2,020 2,500 2,500 2,500 - 0.00% Credit Card Fees 19,057 22,353 21,000 21,000 21,000 - 0.00% Uniforms 56,159 60,522 64,222 66,222 66,222 - 0.00% Shoe Allowance 2,896 3,338 3,842 3,700 3,700 - 0.00% Tool Allowance 1,200 800 1,000 1,000 1,000 - 0.00% Grant Expenses 13,851 - 4,570 - - - N/A Asset Forfeiture Expenses - 2,702 - - - - N/A Public Education 3,125 2,756 2,500 3,800 3,800 - 0.00% Dare/Liaison Program 1,433 - - - - - N/A ATV Patrol 555 533 1,150 1,150 1,150 - 0.00% Citizen's Academy 936 - - - - - N/A Explorer Program 1,250 - - - - - N/A Misc Expense 275 - - - - - N/A Total Operating 549,745 531,649 535,304 605,396 585,977 (19,419) -3.21% 17 Village of Ashwaubenon 2017 Budget General Fund Expenditure Budget By G/L Account 2014 2015 2016 2016 2017 2016 vs 2015 Budget Actual Actual Forecast Budget Budget $ Variance % Variance Training/Conference 51,003 53,755 68,534 72,965 68,350 (4,615) -6.32% Dues & Subscriptions 19,074 18,390 21,810 21,780 24,820 3,040 13.96% Mileage Reimbursement 15,590 14,174 14,290 14,490 14,500 10 0.07% Daat & Fitness 1,548 1,169 2,000 2,000 2,500 500 25.00% Total Travel/Training 87,215 87,489 106,634 111,235 110,170 (1,065) -0.96% Contracted Services 566,215 478,451 458,782 451,677 551,907 100,230 22.19% Computer Consulting 43,544 42,566 45,200 49,400 35,400 (14,000) -28.34% Accounting & Auditing 14,500 17,650 18,900 18,900 18,900 - 0.00% Rodent Control 1,013 2,136 900 900 900 - 0.00% Mutual Aid 18,292 18,021 18,450 18,450 18,775 325 1.76% Humane Society 7,704 2,833 5,000 7,500 7,500 - 0.00% Cleaning Contract 31,628 36,341 40,800 40,800 40,800 - 0.00% Weights & Measures 21,000 21,050 21,050 21,050 21,050 - 0.00% Brown Co Mrf Charges - 573 5,000 22,200 - (22,200) -100.00% Brown County Landfill 183,272 211,432 180,000 188,000 191,000 3,000 1.60% Jail Fees 45,300 34,880 35,000 38,400 38,400 - 0.00% Printing 11,444 12,316 11,400 11,400 11,400 - 0.00% Tree Planting - Village 10,636 7,303 11,000 11,000 11,000 - 0.00% Engineering Services 43,553 9,772 6,000 8,000 8,000 - 0.00% Economic Development 8,467 5,347 6,201 6,201 6,201 - 0.00% Tree Planting - Residents 6,881 9,354 3,000 3,000 3,000 - 0.00% Bank Fees 6,679 8,351 12,500 6,400 12,500 6,100 95.31% Investment Fees 16,348 21,976 16,500 16,500 16,500 - 0.00% Vehicle Repairs 214,387 234,398 221,239 208,945 201,145 (7,800) -3.73% Equipment Use Charge 438,273 426,232 433,560 433,560 363,895 (69,665) -16.07% Radio Maintenance 3,051 8,426 8,500 13,000 24,000 11,000 84.62% Street Maintenance - 191 - - - - N/A Equipment Rental 8,298 8,122 8,300 8,300 8,300 - 0.00% Total Purchased Services 1,700,483 1,617,720 1,567,282 1,583,583 1,590,573 6,990 0.44% Physical/Psych Exams 9,830 9,914 10,000 13,600 9,130 (4,470) -32.87% Property & Liability Insurance 81,474 102,388 103,200 87,989 106,848 18,859 21.43% Employee Assistance Program 3,718 3,647 3,432 3,432 3,432 - 0.00% Unemployment 6,574 514 5,000 15,000 10,000 (5,000) -33.33% Workers Comp Insurance 251,324 302,633 310,000 308,710 296,020 (12,690) -4.11% Total Insurance 352,920 419,095 431,632 428,731 425,430 (3,301) -0.77% Gas & Electric 653,072 634,276 665,640 728,736 665,640 (63,096) -8.66% Water/Sewer/Storm Water 66,140 68,341 62,700 67,073 67,073 - 0.00% Telephone/Pagers 57,347 35,987 32,000 32,000 31,000 (1,000) -3.12% Cell Phone 50,908 43,134 42,796 41,362 40,090 (1,272) -3.08% Teletype 4,104 4,146 4,440 4,440 4,536 96 2.16% Television Expenses - 983 1,375 - 1,440 1,440 N/A Total Utilities 831,572 786,867 808,951 873,611 809,779 (65,272) -7.47% Wage Reserve - 4,000 10,000 20,000 120,000 100,000 500.00% Total Reserves And Conting - 4,000 10,000 20,000 120,000 100,000 500.00% Equipment > $5000 6,371 31,451 - - 9,245 9,245 N/A Equipment < $5000 8,053 74,762 91,754 91,754 77,272 (14,482) -15.78% Infrastructure Stop Lights 7,931 - - - - - N/A Total Capital Outlay 22,355 106,212 91,754 91,754 86,517 (5,237) -5.71% Operating Transfer Out 148,684 293,310 92,000 - - - N/A Total Other Financing Uses 148,684 293,310 92,000 - - - N/A Total Expenditures & Other Financing Uses 14,305,220$ 14,409,439$ 14,992,420$ 15,293,605$ 15,341,930$ 48,325$ 0.32% 18 Village of Ashwaubenon 2018 Budget General Fund Expenditure Budget G/L Account Summary 2015 2016 2017 2017 2018 Actual Actual Forecast Budget Budget Total Salaries and Wages 7,355,366$ 7,377,776$ 7,768,810$ 7,912,022$ 8,126,692$ Total Benefits 2,815,379 2,708,859 3,117,093 3,148,708 2,959,664 Total Personnel Services 10,170,745$ 10,086,635$ 10,885,903$ 11,060,730$ 11,086,356$ Total Supplies 441,502 476,461 462,960 518,565 527,128 Gas & Oil 205,607 172,310 177,830 243,540 189,876 Other Operating (less Gas & Oil) 344,138 359,339 357,474 361,856 396,101 Total Travel/Training 87,215 87,489 106,634 111,235 110,170 Total Purchased Services 1,700,483 1,617,720 1,567,282 1,583,583 1,590,573 Total Insurance 352,920 419,095 431,632 428,731 425,430 Gas & Electric 653,072 634,276 665,640 728,736 665,640 Total Utilities (less Gas & Electric) 178,500 152,591 143,311 144,875 144,139 Total Reserves And Conting - 4,000 10,000 20,000 120,000 Total Capital Outlay 22,355 106,212 91,754 91,754 86,517 Total Other Financing Uses 148,684 293,310 92,000 - - TOTAL EXPENDITURES 14,305,220$ 14,409,439$ 14,992,420$ 15,293,605$ 15,341,930$ G/L Account Percent of Total Budget 2015 2016 2017 2017 2018 Actual Actual Forecast Budget Budget Total Salaries and Wages 51.4% 51.2% 51.8% 51.7% 53.0% Total Benefits 19.7% 18.8% 20.8% 20.6% 19.3% Total Personnel Services 71.1% 70.0% 72.6% 72.3% 72.3% Total Supplies 3.1% 3.3% 3.1% 3.4% 3.4% Gas & Oil 1.4% 1.2% 1.2% 1.6% 1.2% Other Operating (less Gas & Oil) 2.4% 2.5% 2.4% 2.4% 2.6% Total Travel/Training 0.6% 0.6% 0.7% 0.7% 0.7% Total Purchased Services 11.9% 11.2% 10.5% 10.4% 10.4% Total Insurance 2.5% 2.9% 2.9% 2.8% 2.8% Gas & Electric 4.6% 4.4% 4.4% 4.8% 4.3% Total Utilities (less Gas & Electric) 1.2% 1.1% 1.0% 0.9% 0.9% Total Reserves And Conting 0.0% 0.0% 0.1% 0.1% 0.8% Total Capital Outlay 0.2% 0.7% 0.6% 0.6% 0.6% Total Other Financing Uses 1.0% 2.0% 0.6% 0.0% 0.0% TOTAL EXPENDITURES 100.0% 100.0% 100.0% 100.0% 100.0% Total Personnel Services, 72.3% Total Supplies, 3.4% Gas & Oil, 1.2% Other Operating (less Gas & Oil), 2.6% Total Travel/Training, 0.7% Total Purchased Services, 11.2% Total Insurance, 2.6% Gas & Electric, 4.3% Total Utilities (less Gas & Electric), 0.9% Total Reserves And Conting, 0.8% Total Capital Outlay, 0.6% Total Other Financing Uses, 0.0% 19 DEPARTMENT: Village Board/Administration DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: The Village is governed by a Village Board consisting of a Village President elected at large and six Trustees elected by Wards. An appointed Village Manager serves at will and carries out the policies, directives and ordinances enacted by the Village Board, providing direction, guidance and supervision to Village Department Heads and staff. The Village of Ashwaubenon utilizes contrac ted services for legal and various consultants to augment Village Staff in addressing Village needs in their respective areas of expertise. SERVICES:  Human Resources: personnel hiring and discipline, labor negotiations.  Insurance: liability, workers’ compensation, health, and dental.  Economic Development: land sales, business recruitment, tax incremental financing, greenfield development and redevelopment.  Overall Administration: day-to-day and long-term management of Village services. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Village President 1.00 1.00 Village Trustees 6.00 6.00 Village Manager 1.00 1.00 Executive Assistant 1.00 1.00 Total Full-Time Equivalents 9.00 9.00 Note: 15% of each position is allocated to the Water, Sewer and Storm Water Utility Funds. 2017 ACCOMPLISHMENTS:  Finalized terms for development of two of five multifamily housing projects within the William Charles Court Redevelopment Area.  Worked with Finance Department to select and begin implementation of Isolve software to assist with human resource activies such as online enrollment, performance reviews, reporting and document management.  Worked with Employee Health Committee to select new third party administrator, pharmacy benefit manager, flex plan management and dental network effective January 1, 2018. Worked with Village Insurance Broker and new plan administration team to transition employees to new plan administration and enrollment.  Coordinated master plan and preparations for development of the southwest portion of the Village. 20 DEPARTMENT: Village Board/Administration DEPARTMENT HEAD: Village Manager 2018 OBJECTIVES:  Facilitate additional development within the Village that will diversify our housing stock through further development of the southwest portion of the Village and redevelopment in the core of the Village.  Facilitate redevelopment of the sports and entertainment district east of the stadium specifically along Mike McCarthy Way.  Find ways to incorporate art, wayfinding, and banners into our community on a cost effective basis.  Develop a long term strategy for our health insurance plan with our new insurance broker and third party administrators. BUDGET SUMMARY:  Bringing our legal services internally has assisted staff greatly. We address more issues and do so on a more timely basis. This has allowed for an increase in administrative services provided internally without the need to increase the administration budget. We will continue to maintain our current budget without further staffing modifications. 21 Village of Ashwaubenon 2018 Budget Department: Village Board/Administration Fund: 100 Dept #: 5111 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 197,225 197,518 198,402 198,402 203,252 4,850 2.44% 5111..5112|5125|5130 Overtime/Comptime 975 2,158 1,275 1,275 1,275 - 0.00% 5120 Longevity 581 515 510 510 510 - 0.00% 5100..5190 Total Salaries and Wages 198,781 200,191 200,187 200,187 205,037 4,850 2.42% 5210 Medicare/Fica 13,902 13,956 15,316 15,316 15,685 369 2.41% 5220 Health Insurance 44,976 43,982 48,814 48,814 37,861 (10,953) -22.44% 5221 Dental Insurance 2,751 2,654 2,646 2,646 2,910 264 9.98% 5222 Life Insurance 601 618 777 777 788 11 1.42% 5230 Disability - - 323 323 325 2 0.62% 5240 Retirement 11,008 10,688 11,012 11,012 11,030 18 0.16% 5199..5398 Total Benefits 73,238 71,899 78,888 78,888 68,599 (10,289) -13.04% 4998..5399 Total Personnel Services 272,019 272,090 279,075 279,075 273,636 (5,439) -1.95% 6000..6121.1 Total Supplies 4,908 3,506 3,600 3,600 3,600 - 0.00% 6121.2..6598 Total Operating - 199 - - - - N/A 7100 Training/Conference 3,834 4,432 4,800 4,800 4,800 - 0.00% 7120 Dues & Subscriptions 8,173 7,898 8,000 8,000 8,000 - 0.00% 7130 Mileage Reimbursement 5,188 5,043 4,800 4,800 4,800 - 0.00% 6599..7198 Total Travel/Training 17,194 17,373 17,600 17,600 17,600 - 0.00% 8100 Contracted Services 1,138 675 3,600 3,600 3,600 - 0.00% 8403 Cell Phone 1,688 1,434 1,401 1,401 1,404 3 0.21% 4997..9899 Total Expenditures 296,948 $ 295,276 $ 305,276 $ 305,276 $ 299,840 $ (5,436) $ -1.78% Footnote 22 DEPARTMENT: Municipal Court DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: The Ashwaubenon Municipal Court holds court every Wednesday evening at 6:00 p.m. This court adjudicates both traffic and non-traffic citations issued by the Ashwaubenon Public Safety Department along with citations issued by Ashwaubenon Public Works. Our primary duty is to administer justice in a fair and unbiased manner. SERVICES:  Treat every person involved with the judicial system with respect and dignity.  Advise defendants of all options available to them without giving legal advice.  Administer justice in a fair and unbiased manner.  Make a positive impression of municipal court proceedings.  Process all citations issued through this court in a timely fashion. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Village Judge 1.00 1.00 Court Clerk 1.00 1.00 Assistant Court Clerk 0.60 0.60 Total Full-Time Equivalents 2.60 2.60 2017 ACCOMPLISHMENTS:  Improved the Municipal Court website (for citizens) by simplifying court procedures and how to make payments online; as well as keeping an updated list of writs of commitments.  Municipal Court offices moved to the lobby area of Ashwaubenon Public Safety and take in our own payments. This allows the court set up/take down for court appearances more efficient and convenient as well as allows court to run more efficient and conveniently located for the public. 2018 OBJECTIVES:  To continue on improving court office procedures through the use of more/updated technology.  To efficiently handle all office procedures, court records, court proceedings and funds.  To resolve citizens questions and concerns in a timely manner. 23 Village of Ashwaubenon 2018 Budget Department: Municipal Court Fund: 100 Dept #: 5121 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5150..5190 Salaries and Wages 87,681 91,338 93,962 93,962 96,435 2,473 2.63% 5111..5112|5125|5130 Overtime/Comptime 2,455 1,777 4,000 4,000 4,000 - 0.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 90,126 93,115 97,962 97,962 100,435 2,473 2.52% 5210 Medicare/Fica 6,558 6,767 7,495 7,495 7,684 189 2.52% 5220 Health Insurance 9,520 8,934 8,903 8,903 8,013 (890) -10.00% 5221 Dental Insurance 362 357 343 343 378 35 10.20% 5222 Life Insurance 87 93 113 113 116 3 2.65% 5230 Disability - - 123 123 125 2 1.63% 5240 Retirement 3,422 3,279 3,686 3,686 3,680 (6) -0.16% 5199..5398 Total Benefits 19,949 19,431 20,663 20,663 19,996 (667) -3.23% 4998..5399 Total Personnel Services 110,075 112,545 118,625 118,625 120,431 1,806 1.52% 6100 Office Supplies 459 2,393 1,000 1,500 1,500 - 0.00% 6109 Forms 1,193 1,282 1,400 1,500 1,500 - 0.00% 6120 Code Books 102 - 100 200 200 - 0.00% 6000..6121.1 Total Supplies 1,754 3,675 2,500 3,200 3,200 - 0.00% 6213 Software Maintenance 5,720 5,856 9,600 5,996 6,667 671 11.19% 7100 Training/Conference 1,395 1,268 1,850 3,000 3,000 - 0.00% 7120 Dues & Subscriptions 880 880 960 880 880 - 0.00% 7130 Mileage Reimbursement 1,134 352 600 800 800 - 0.00% 6599..7198 Total Travel/Training 3,410 2,499 3,410 4,680 4,680 - 0.00% 8100 Contracted Services 633 49 750 872 872 - 0.00% 8112 Jail Fees 45,300 34,880 35,000 38,400 38,400 - 0.00% 7199..8298 Total Purchased Services 45,933 34,929 35,750 39,272 39,272 - 0.00% 4997..9899 Total Expenditures 166,892 $ 159,505 $ 169,885 $ 171,773 $ 174,250 $ 2,477 $ 1.44% Footnote 24 DEPARTMENT: Village Clerk/Treasurer DEPARTMENT HEAD: Village Clerk/Treasurer DEPARTMENT DESCRIPTION: The primary objective in the Office of the Clerk-Treasurer is to provide outstanding customer service to the citizens of the Village of Ashwaubenon and the general public by personally assisting interested parties with all inquiries, requests and guidance in a timely fashion. As the legal custodian of village records and the liaison between the citizenry, village administration and the Village Board of Trustees, the Office of the Clerk-Treasurer also ensures Wisconsin State Statutes and municipal ordinance compliance is achieved. Further, the Office of the Clerk- Treasurer ensures village cash and investments follow safety, liquidity and yield policies. SERVICES:  Clerk Services o Elections and voter registration o Licensing, public record requests and publishing all legal notices. o Maintain Village municipal code of ordinances  Treasurer Services o Brown County room tax collections and reporting. o Management of delinquent personal property tax collection. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Village Clerk/Treasurer (1) 1.00 1.00 Deputy Clerk 1.00 1.00 Poll Workers (2) Part-Time Part-Time Total Full-Time Equivalents 2.00 2.00 Notes: 1. 20% of Clerk/Treasurer position is allocated to the Water, Sewer and Storm Water Utility Funds. 2. Poll Worker pay varies depending on number of elections. 2017 ACCOMPLISHMENTS:  Achieved on-time and accurate Brown County Hotel-Motel Room Tax submissions for all Ashwaubenon lodging  Assisted various Village administrative departments ensuring the completion of the municipal ordinance codification project  Assisted Information Technology in the development and unveiling of a new village website  The delinquent personal property tax processes were successfully transitioned from the Finance Department to the Office of the Clerk-Treasurer  Successfully negotiated and procured three Reserve Liquor Licenses from a neighboring municipality (as permitted by law) ensuring future success and growth of the Premier Economic District  Both the Clerk-Treasurer and Deputy Clerk successfully completed the 3-year UW-Green Bay Clerks Institute Professional Development program. 25 DEPARTMENT: Village Clerk/Treasurer DEPARTMENT HEAD: Village Clerk/Treasurer  2018 OBJECTIVES:  Continue to provide a high level of courteous, efficient service to village citizens and business community  Successfully prepare and perform election activities, including Election Inspector, Election Registration Official and Special Voting Deputy training  Working in concert with both the Zoning administration and Legal Services, introduce and lead a new village Short Term Rental (STR) program  Analyze the feasibility of a potential centralized records mangement system, including laserfiche and digitization applications  Seek appropriate training opportunities for the Clerk-Treasurer and Deputy Clerk to enhance previously acquired skills 26 Village of Ashwaubenon 2018 Budget Department: Village Clerk/Treasurer Fund: 100 Dept #: 5141 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5150..5190 Salaries and Wages 100,341 100,786 103,664 103,664 100,307 (3,357) -3.24% 5140 Poll Workers (10) 25,798 9,060 12,500 25,000 12,500 100.00% 5111..5112|5125|5130 Overtime/Comptime 601 3,701 1,000 1,000 1,000 - 0.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 100,932 130,285 113,724 117,164 126,307 9,143 7.80% 5210 Medicare/Fica 6,977 7,173 8,008 8,008 7,750 (258) -3.22% 5220 Health Insurance 20,682 22,713 27,255 27,255 23,729 (3,526) -12.94% 5221 Dental Insurance 1,190 1,247 1,376 1,376 1,373 (3) -0.22% 5222 Life Insurance 165 253 415 415 413 (2) -0.48% 5230 Disability - - 262 262 250 (12) -4.58% 5240 Retirement 6,645 6,464 7,095 7,095 6,717 (378) -5.33% 5199..5398 Total Benefits 35,659 37,850 44,411 44,411 40,232 (4,179) -9.41% 4998..5399 Total Personnel Services 140,552 168,135 158,135 161,575 166,539 4,964 3.07% 6100 Office Supplies 4,007 2,332 1,500 1,500 1,500 - 0.00% 6108 Election Supplies 3,014 7,168 3,000 5,000 5,000 - 0.00% 6120 Code Books - - - 3,000 1,000 (2,000) -66.67% 6000..6121.1 Total Supplies 7,021 9,500 4,500 9,500 7,500 (2,000) -21.05% 6212 Voting Machine Maintenance 1,953 - 1,465 1,000 2,000 1,000 100.00% 6213 Software Maintenance 2,491 6,549 5,636 5,636 5,500 (136) -2.41% 6301 Record Checks 3,199 3,199 3,600 3,600 4,000 400 11.11% 6302 Newspaper Publishing 10,672 11,524 7,800 7,800 8,000 200 2.56% 6304 Postage 3,202 3,295 3,331 3,300 4,000 700 21.21% 6121.2..6598 Total Operating 21,517 24,567 21,832 21,336 23,500 2,164 10.14% 7100 Training/Conference 1,992 1,128 2,000 2,000 2,000 - 0.00% 7120 Dues & Subscriptions 425 280 500 550 550 - 0.00% 7130 Mileage Reimbursement 808 573 440 440 450 10 2.27% 6599..7198 Total Travel/Training 3,226 1,981 2,940 2,990 3,000 10 0.33% 8100 Contracted Services 1,338 2,240 5,600 1,000 1,000 - 0.00% 8107 Weights & Measures 21,000 21,050 21,050 21,050 21,050 - 0.00% 7199..8298 Total Purchased Services 22,338 23,290 26,650 22,050 22,050 - 0.00% 8403 Cell Phone 150 300 300 300 300 - 0.00% 4997..9899 Total Expenditures 194,802$ 227,773 $ 214,357$ 217,751$ 222,889 $ 5,138$ 2.36% Footnote 27 DEPARTMENT: Village Assessor DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: It is the Assessor’s responsibility to maintain uniformity within various classifications of property within the Village. The Assessor is governed by Wisconsin State Statute Chapter 70. The Village Assessor is a contracted position with a full-time Assessment Technician who is employed by the Village. SERVICES:  All assessment data is subject to open records and is readily available at http://assessordata.org. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Assessor Technician 1.00 1.00 Note: Village Assessor is a contracted position. 2017 ACCOMPLISHMENTS:  Board of Review was held on May 25, 2017  Established land values and ongoing construction values of the Titletown District  Mandated reports including; Exempt Computer Report, Municipal Assessment Report, Tax Incremental District Assessment Report and Assessor’s Annual Report were submitted in a timely manner to the WI Department of Revenue 2018 OBJECTIVES:  Tentative date of 2018 Board of Review, May 24, 2018  Continue to follow market trends and their effect on the overall value and equalized ratio of the Village  Monitor ongoing construction as it relates to the assessed value of the Titletown District  Work with Developers, Village staff & Village Board regarding both ongoing and proposed construction projects  Comply with the ever changing regulations set forth by the WI Department of Revenue  Review all building permits and do on-site inspections of all permits affecting assessed value 28 Village of Ashwaubenon 2018 Budget Department: Village Assessor Fund: 100 Dept #: 5152 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5150..5190 Salaries and Wages 42,306 43,229 45,162 45,162 46,059 897 1.99% 5111..5112|5125|5130 Overtime/Comptime 1,275 2,256 1,000 1,000 1,000 - 0.00% 5120 Longe vity 387 363 360 360 360 - 0.00% 5100..5190 Total Salaries and Wages 43,967 45,848 46,522 46,522 47,419 897 1.93% 5210 Medicare/Fica 3,016 3,142 3,559 3,559 3,628 69 1.94% 5220 Health Insurance 14,019 14,514 16,736 16,736 15,157 (1,579) -9.43% 5221 Dental Insurance 1,037 1,023 1,038 1,038 1,142 104 10.02% 5222 Life Insurance 165 236 311 311 317 6 1.93% 5230 Disability - - 115 115 117 2 1.74% 5240 Retirement 2,987 2,944 3,163 3,163 3,177 14 0.44% 5199..5398 Total Benefits 21,224 21,859 24,922 24,922 23,538 (1,384) -5.55% 4998..5399 Total Personnel Services 65,191 67,707 71,444 71,444 70,957 (487) -0.68% 6100 Office Supplies 902 213 500 1,500 1,500 - 0.00% 6213 Software Maintenance 3,640 4,821 5,000 5,000 5,000 - 0.00% 7100 Training/Conference - 85 300 500 500 - 0.00% 7120 Dues & Subscriptions 4,256 1,928 2,000 2,000 2,000 - 0.00% 6599..7198 Total Travel/Training 4,256 2,013 2,300 2,500 2,500 - 0.00% 8100 Contracted Services 52,771 55,691 57,000 57,000 58,000 1,000 1.75% ** 4997..9899 Total Expenditures 126,760 $ 130,445 $ 136,244 $ 137,444 $ 137,957 $ 513 $ 0.37% Footnotes: Acct - 8100: Change due to the contractual agreement between the Village and Assessor. Total value also includes the WI DOR Municipal Fee for Assessment of Manufacturing Property. Footnote 29 DEPARTMENT: Finance DEPARTMENT HEAD: Director of Finance DEPARTMENT DESCRIPTION: The Finance Department is responsible for the accounting and financial reporting of all Village operations and is entrusted with collecting, depositing and investing all Village funds. This includes the maintenance of all Village financial records, billing and collections, accounts payable, payroll, investment and cash management, and oversight of annual audits. The Finance Department coordinates the annual operating and capital budget process for all Village operations. Long-term department goals include; continued improvement of efficiency of services to other Village departments and the public, and improving timeliness, quality and usefulness of financial information provided to Village officials and citizens. SERVICES:  Cash management and investment of Village funds to maximize returns within adopted investment policies.  Preparation of monthly and annual financial statements and coordination of the annual audit.  Preparation of required State of Wisconsin financial reports and forms.  Coordination of the annual Village budget for submission to the Finance & Personnel Committee and Village Board for final adoption.  Responsible for daily and monthly village cash account reconciliations.  Receipting of all monies paid to the Village.  Disbursement of monies to vendors.  Monitor Village’s purchasing policies.  Payroll processing, reconciliation and proper filing with state and federal agencies.  Billing and collection for services provided; including fire protection fees, false alarms and other services.  Provide training of Village personnel in the use of necessary software. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Director of Finance (1) 1.00 1.00 Accountant I (2) 1.00 1.00 Financial Analyst (3) 1.00 1.00 Billing Clerk (4) 0.05 0.05 Total Full-Time Equivalents 3.05 3.05 Notes: 1. 25% of Finance Director is allocated to the Water, Sewer and Storm Water Utility Funds. 2. 45% of Finance Specialist is allocated to the Water, Sewer and Storm Water Utility Funds. 3. 45% of Finance Analyst is allocated to the Water, Sewer and Storm Water Utility Funds. 4. Billing Clerk is primarily a Utility role, with 5% allocated to the Finance Department. 30 DEPARTMENT: Finance DEPARTMENT HEAD: Finance Director 2017 ACCOMPLISHMENTS:  Changed payroll systems from ADP to iSolved.  Trained new accountant and restructured duties and responsibilities within the Finance Department with the addition of a new accountant (replacement for a retired employee).  Performed Village Treasurer duties; including completing monthly bank reconciliation, investments management, daily cash collection and reconciliation, dog and cat licensing, weights and measures and alarm permits.  Assisted with administration on various TIF agreements.  Received GFOA “Certificate of Achievement for Excellence in Financial Reporting” award for 31st consecutive year.  Finalized recording and reconciling all accounting for the new community facilities. 2018 OBJECTIVES:  Define and expand new external reporting functionality.  Refine existing internal reporting to provide more interactive reporting.  Expand internal online reporting for all departments, including integration of Navision and ADP reporting to village intranet page.  Enhance existing capital planning process to include creation of new GFOA approved capital planning reporting.  Create PAFR (Public Annual Financial Report) to accompany existing CAFR.  Continue to cross train all department staff to be interchangeable in an effort to provide an autonomous level of customer service to both internal and external customers.  Review use of GFOA Financial Management assessment model to determine feasibility. 31 Village of Ashwaubenon 2018 Budget Department: Finance Fund: 100 Dept #: 5155 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 152,133 118,545 122,920 122,920 124,756 1,836 1.49% 5111..5112|5125|5130 Overtime/Comptime 41 8 - - - - N/A 5120 Longevity 13 12 12 12 12 - 0.00% 5100..5190 Total Salaries and Wages 152,187 118,565 122,932 122,932 124,768 1,836 1.49% 5210 Medicare/Fica 10,088 7,781 9,405 9,405 9,545 140 1.49% 5220 Health Insurance 42,541 32,737 33,980 33,980 30,980 (3,000) -8.83% 5221 Dental Insurance 2,676 2,001 1,972 1,972 2,169 197 9.99% 5222 Life Insurance 366 359 411 411 208 (203) -49.39% 5230 Disability - - 295 295 295 - 0.00% 5240 Retirement 10,259 7,914 8,360 8,360 8,358 (2) -0.02% 5199..5398 Total Benefits 65,930 50,792 54,423 54,423 51,555 (2,868) -5.27% 4998..5399 Total Personnel Services 218,117 169,357 177,355 177,355 176,323 (1,032) -0.58% 6100 Office Supplies 4,090 3,322 4,000 4,000 4,000 - 0.00% 6213 Software Maintenance 15,810 15,317 18,000 18,000 18,000 - 0.00% 6302 Newspaper Publishing - 199 833 - - - N/A 6121.2..6598 Total Operating 15,810 15,516 18,833 18,000 18,000 - 0.00% 7100 Training/Conference 2,946 1,025 3,750 3,750 3,750 - 0.00% 7120 Dues & Subscriptions 460 650 695 695 695 - 0.00% 7130 Mileage Reimbursement 583 345 750 750 750 - 0.00% 6599..7198 Total Travel/Training 3,989 2,019 5,195 5,195 5,195 - 0.00% 8100 Contracted Services 42,340 62,788 57,520 47,520 53,004 5,484 11.54% ** 8101 Computer Consulting 43,544 6,500 10,200 10,200 10,200 - 0.00% 8102 Accounting & Auditing 14,500 17,650 18,900 18,900 18,900 - 0.00% 7199..8298 Total Purchased Services 100,384 86,938 86,620 76,620 82,104 5,484 7.16% 8403 Cell Phone 963 662 725 695 695 - 0.00% 4997..9899 Total Expenditures 343,352 $ 277,814 $ 292,728 $ 281,865 $ 286,317 $ 4,452 $ 1.58% Footnotes: Acct - 8100: Change to iSolved which includes additional HR services. Footnote 32 DEPARTMENT: Information Technology DEPARTMENT HEAD: Director of Finance DEPARTMENT DESCRIPTION: The Information Technology Department is responsible for technology used throughout Village Hall and other Village facilities. The IT Department supports and maintains organization-wide telecommunications systems including the wide area network, local area networks, and telephone and voice mail systems. Services include data center management and network security, help desk support and ongoing support and maintenance for office automation equipment including desktop, laptop & tablet PC’s. The IT Department takes the lead responsibility for planning and managing the installation of new organization-wide systems and applications, support for applications including specialized department functions. Department is staffed by a Network Administrator. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Network Administrator 1.00 1.00 Support Technician 0.00 0.50 Total Full-Time Equivalents 1.00 1.50 20% of Network Adminstrator and Support are allocated to the Water, Sewer and Storm Water Utility Funds. 2017 ACCOMPLISHMENTS:  Technology upgrades to Conference Room A (larger display & Sharelink)  Technology upgrade to Grand Park Room & Activity Room (Sharelink)  Upgraded Village Garage wireless access points  Deployed new fuel management software and system  Deployed cyber security awareness program for Village staff (NINJIO)  Deployed new Village & Public Safety website  Deployed new features and modules for the Building Inspection Software (MuniCRM).  Replaced older pc and laptop hardware according to replacement schedule and department needs  Replaced and upgraded video surveillance and door access systems for Village Hall and Garage  Replaced one active directory server with new hardware and software  Consolidated and eliminated various telecommunications lines resulting in a net savings of over $1,800 to the Village 2018 OBJECTIVES:  Deploy new vehicle maintenance software  Annual replacement of older pc and laptop hardware  Replace both Village SAN (Storage Servers)  Replace both active directory servers with new hardware and software  Install video surveillance system for the Community Center  Deploy Office 365 Pro Plus (replaces the Village existing Office 2010) 33 Village of Ashwaubenon 2018 Budget Department: Information Technology Fund: 100 Dept #: 5157 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5190 Total Salaries and Wages - 41,993 45,125 45,125 76,485 31,360 69.50% 5210 Medicare/Fica - 2,815 3,452 3,452 5,851 2,399 69.50% 5220 Health Insurance - 11,374 13,473 13,473 12,125 (1,348) -10.01% 5221 Dental Insurance - 802 830 830 913 83 10.00% 5222 Life Insurance - 42 53 53 61 8 15.09% 5230 Disability - - 115 115 130 15 13.04% 5240 Retirement - 2,665 3,068 3,068 3,452 384 12.52% 5199..5398 Total Benefits - 17,698 20,991 20,991 22,532 1,541 7.34% 4998..5399 Total Personnel Services - 59,691 66,116 66,116 99,017 32,901 49.76% 6100 Office Supplies - 2,055 4,000 3,000 3,000 - 0.00% 6213 Software Maintenance - 9,657 16,540 16,540 36,090 19,550 118.20% 8100 Contracted Services - 9,320 - - 4,000 4,000 N/A ** 8101 Computer Consulting - 35,866 35,000 39,200 25,200 (14,000) -35.71% ** 7199..8298 Total Purchased Services - 45,186 35,000 39,200 29,200 (10,000) -25.51% 8403 Cell Phone - - 300 - - - N/A 9120 Equipment > $5000 - 8,908 - - 9,245 9,245 N/A 9121 Equipment < $5000 - 41,021 47,483 47,483 40,900 (6,583) -13.86% 8599..9198 Total Capital Outlay - 49,929 47,483 47,483 50,145 2,662 5.61% 4997..9899 Total Expenditures - $ 166,518 $ 169,439 $ 172,339 $ 217,452 $ 45,113 $ 26.18% Footnotes: Acct - 8100: Closed Captioning Services Acct - 8101: Reduction of hours from 700 to 450. Footnote 34 DEPARTMENT: Building Inspection DEPARTMENT HEAD: Director of Inspection Services DEPARTMENT DESCRIPTION: The primary objective for the Village of Ashwaubenon Building Inspection Department is to protect the safety, health, and welfare of the residents, transients, and general public through the issuance of building permits and inspections while maintaining neighborhood aesthetics and property values. The Building Inspection Department also encompasses the Code Enforcement Division and works closely with other Village Departments, the Village Board, Plan Board, Site Plan Review Committee, Zoning Board of Appeals, and other various village committees. SERVICES:  Issue building permits and provide inspections.  Property zoning (classification / permitted uses).  Guidance and approval process for site and property development (Site Plan Review Committee).  Enforcement of national, state and local building codes and ordinances.  Municipal Code enforcement for complaints/violations and property maintenance inspection for residential and commercial properties. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Director of Inspection Services 1.00 1.00 Building Inspector (1) 1.00 1.00 Customer Service Rep/Secretary (2) 0.30 0.30 Code Enforcement Official 0.40 0.40 Total Full-Time Equivalents 2.70 2.70 Notes: 1. 40% of Building Inspector is allocated to the Water, Sewer and Storm Water Utility Funds. 2. Secretary position is allocated among multiple departments; 30% to Building Inspection. 2017 ACCOMPLISHMENTS:  Completed review and on-site inspections of numerous projects/developments including Phase 1 of the new “Titletown District” (Hinterland, Lodge Kohler, Bellin Medical, and Plaza).  Continued assistance with Water Department on compliance of WDNR requirements for cross connection control by conducting initial and follow-up inspections in commercial, industrial, and residential structures.  Processed 505 permits (excluding cross connection) and 385 violations as of September 1, 2017.  Worked with IT Department to enhance and optimize MuniCRM (computer software for tracking permits, inspections, violations, etc.). 35 DEPARTMENT: Building Inspection DEPARTMENT HEAD: Director of Inspection Services 2018 OBJECTIVES:  Complete implementation of electronic data entry and searching of violations from vehicle for Code Enforcement.  Continue working with property owners, developers, and contractors on building projects and future developments.  Continue expanding code enforcement for addressing interior and exterior property maintenance complaints/concerns. BUDGET SUMMARY:  Purchasing additional state seals for the anticipated construction of new 1 or 2 family dwellings (townhouses) within the Titletown Development. 36 Village of Ashwaubenon 2018 Budget Department: Building Inspection Fund: 100 Dept #: 5241 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 137,668 133,562 132,331 142,331 137,117 (5,214) -3.66% 5111..5112|5125|5130 Overtime/Comptime 121 - 75 75 75 - 0.00% 5120 Longevity 44 - - - - - N/A 5100..5190 Total Salaries and Wages 137,833 133,562 132,406 142,406 137,192 (5,214) -3.66% 5210 Medicare/Fica 9,069 8,851 10,128 10,893 10,495 (398) -3.65% 5220 Health Insurance 36,859 34,180 36,056 36,056 32,451 (3,605) -10.00% 5221 Dental Insurance 2,103 2,000 1,972 1,972 2,169 197 9.99% 5222 Life Insurance 159 184 234 234 246 12 5.13% 5230 Disability - - 278 278 282 4 1.44% 5240 Retirement 8,157 7,735 8,019 8,019 8,182 163 2.03% 5199..5398 Total Benefits 56,348 52,949 56,687 57,452 53,825 (3,627) -6.31% 4998..5399 Total Personnel Services 194,181 186,511 189,093 199,858 191,017 (8,841) -4.42% 6100 Office Supplies 1,506 157 1,500 1,500 1,500 - 0.00% 6109 Forms 459 174 150 150 150 - 0.00% 6111 State Stamps 1,581 829 1,056 1,056 1,320 264 25.00% 6120 Code Books - - - 750 750 - 0.00% 6000..6121.1 Total Supplies 3,546 1,160 2,706 3,456 3,720 264 7.64% 6122 Gas & Oil 2,264 2,255 2,472 2,472 2,484 12 0.49% ** 6213 Software Maintenance 300 300 300 300 300 - 0.00% 6303 Licenses - - - 1,875 1,875 - 0.00% 6121.2..6598 Total Operating 3,025 2,555 2,772 4,647 4,659 12 0.26% 7100 Training/Conference 2,052 1,989 2,500 2,500 2,500 - 0.00% 7120 Dues & Subscriptions 15 385 375 375 375 - 0.00% 6599..7198 Total Travel/Training 2,067 2,402 2,875 2,875 2,875 - 0.00% 8100 Contracted Services - 180 600 1,200 1,200 - 0.00% 8201 Vehicle Repairs 1,111 753 1,500 1,500 1,500 - 0.00% 8202 Equipment Use Charge 1,700 1,660 1,660 1,660 - (1,660) -100.00% 7199..8298 Total Purchased Services 2,812 2,593 3,760 4,360 2,700 (1,660) -38.07% 8403 Cell Phone 2,172 1,891 1,913 1,913 1,860 (53) -2.77% 4997..9899 Total Expenditures 207,803$ 197,112$ 203,119$ 217,109$ 206,831 $ (10,278)$ -4.73% Footnotes: Acct - 6122: 10% increase over 2016. Footnote 37 DEPARTMENT: Legal Services DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: The Department of Legal Services provides legal advice and opinions to the Village Board, Village Committees and Village Staff, drafts Village ordinances and resolutions, prepares and reviews contracts and other legal documents, conducts review, drafting and execution of real estate documents for various Village real estate transactions, handles and oversees Village litigation, and prosecutes Village ordinance violations in Municipal Court. The Department may also contract with outside legal sources if necessary to assist with unplanned litigation, labor and employment issues, and other legal questions in specialty areas as the need may arise. SERVICES:  Advise the Village Board, Committees and staff on legal matters  Draft various legal documents for development, purchase, use and sale of real estate  Review and draft contracts as needed for Village Departments, construction and other services  Prosecute municipal court citations  Oversight of litigation STAFFING: 2017 FTE - Actual 2018 FTE - Budget Village Attorney 1.00 1.00 Legal Assistant 0.50 0.50 Total Full-Time Equivalents 1.50 1.50 2017 ACCOMPLISHMENTS:  Assisted with finalizing re-codification of new Municipal Code.  Drafted development agreement and revised planned unit development o rdinances for the Titletown District.  Executed closing and transfer of property for Manseau Flats residential housing project and assisted with document preparation for Developer’s financing.  Prosecuted short-term rental violations, developed process for enforcement concerning short-term rentals, and drafted/revised additional ordinance provisions for village short-term rentals.  Refined Municipal Court process and prosecuted municipal court offenses while improving efficiencies in settling cases and costs associated with subpoenaing public safety officers and other witnesses.  Assisted all Village Departments and staff with numerous day- to-day operational and legal questions to aid the performance of their duties.  Participated in process for developing property located throughout William Charles Court area.  Worked on resolution of outstanding issues related to Southern Riverfront Development pertaining to easements, utilities, and DNR contamination. 38 DEPARTMENT: Legal Services DEPARTMENT HEAD: Village Manager 2018 OBJECTIVES:  Comprehensive review Municipal Code for further improvements and revisions  Continue to review Village legal processes for increased efficiencies  Maintain and improve efforts to standardize forms and documents  Work on enforcement practices and procedures for uniformity BUDGET SUMMARY:  Re-arrange 2017 budgeted totals based upon year of implementation for items such as required legal research subscriptions and annual conferences and training necessary for position. 39 Village of Ashwaubenon 2018 Budget Department: Legal Services Fund: 100 Dept #: 5161 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages - - 101,465 87,627 96,478 8,851 10.10% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages - - 101,465 87,627 96,478 8,851 10.10% 5210 Medicare/FICA - - 7,762 6,703 7,380 677 10.10% 5220 Health Insurance - - - 15,706 - (15,706) -100.00% 5221 Dental Insurance - - - 726 - (726) -100.00% 5222 Life Insurance - - - 108 - (108) -100.00% 5230 Disability - - - 160 - (160) -100.00% 5240 Retirement - - 6,900 4,855 4,879 24 0.49% 5200..5300 Total Benefits - - 14,662 28,258 12,259 (15,999) -56.62% 5100..5398 Total Personnel Services - - 116,127 115,885 108,737 (7,148) -6.17% 7100 Training/Conference - - 5,115 5,115 1,500 (3,615) -70.67% 7120 Dues & Subscriptions - - 1,400 1,000 4,000 3,000 300.00% 7100..7150 Total Travel/Training - - 6,515 6,115 5,500 (615) -10.06% 8100 Contracted Services 140,736 104,288 25,000 4,000 10,000 6,000 150.00% 4997..9899 Total Expenditures 140,736 $ 104,488 $ 150,652 $ 126,000 $ 124,237 $ (1,763) $ -1.40% Footnote 40 DEPARTMENT: Village Hall Maintenance DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Village Hall Maintenance Department provides the background support services for the Village Hall building. The common support services include the supply and maintenance of the heating systems, cooling systems, lighting systems and plumbing systems along with the janitorial services for the Village Hall building itself. SERVICES:  Heating and Cooling of Village Hall.  Lighting of the Village Hall and Parking Lots.  Janitorial services for the Village Hall. STAFFING: Village Hall Maintenance needs are staffed primarily by Public Works employees who contribute portions of their time to projects. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. 2017 ACCOMPLISHMENTS:  With the moving of the Park and Recreation Department to the new Community Center, a complete office realignment, office painting and office re-carpeting was completed for the southern 2/3 of Village Hall.  Completed safety-eye replacement on approximately 30% of the Village Hall garage doors bringing them into code compliance. 2018 OBJECTIVES:  Continue replacement of Village Hall garage door safety-eyes to bring remaining doors into code compliance.  Replacement of the three Village Hall boilers. 41 Village of Ashwaubenon 2018 Budget Department: Village Hall Maintenance Fund: 100 Dept #: 5171 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5190 Total Salaries and Wages 5,565 527 20,000 20,000 20,000 - 0.00% 5210 Medicare/Fica 372 36 1,530 1,530 1,530 - 0.00% 5220 Health Insurance 2,207 187 5,085 5,085 5,775 690 13.57% 5221 Dental Insurance 123 10 369 369 279 (90) -24.39% 5222 Life Insurance 27 1 46 46 57 11 23.91% 5230 Disability - - 50 50 39 (11) -22.00% 5240 Retirement 484 35 1,320 1,320 1,120 (200) -15.15% 5199..5398 Total Benefits 3,213 269 8,400 8,400 8,800 400 4.76% 4998..5399 Total Personnel Services 8,778 796 28,400 28,400 28,800 400 1.41% 6100 Office Supplies 226 - - - - - N/A 6101 Operational Supplies 4,970 2,816 3,600 3,600 3,600 - 0.00% 6113 Maintenance Supplies 2,128 2,190 1,800 1,800 1,800 - 0.00% 6116 Janitorial Supplies 8,406 7,009 8,400 8,400 8,400 - 0.00% 6000..6121.1 Total Supplies 15,729 12,014 13,800 13,800 13,800 - 0.00% 6211 Repairs-Building/Equipment 26,857 23,553 19,200 19,200 22,800 3,600 18.75% ** 6214 Fire Alarm/Security Maint 3,991 1,003 1,250 1,250 1,250 - 0.00% 6121.2..6598 Total Operating 30,847 24,556 20,450 20,450 24,050 3,600 17.60% 8100 Contracted Services - 2,025 - - - - N/A 8106 Cleaning Contract 31,628 35,467 40,800 40,800 40,800 - 0.00% 7199..8298 Total Purchased Services 31,628 37,492 40,800 40,800 40,800 - 0.00% 8400 Gas & Electric 58,996 59,613 57,012 62,679 57,012 (5,667) -9.04% ** 8401 Water/Sewer/Storm Water 8,471 8,402 9,000 9,000 9,000 - 0.00% 8399..8498 Total Utilities 67,468 68,014 66,012 71,679 66,012 (5,667) -7.91% 4997..9899 Total Expenditures 154,451$ 142,872$ 169,462$ 175,129$ 173,462$ (1,667) $ -0.95% Footnotes: Acct - 6211: Increase due increasing trend of service calls on boiler system. Acct - 8400: 0% change from 2017 forecast Footnote 42 DEPARTMENT: General Government DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: The General Government department accounts for general, nonoperational costs covering all employees or multiple departments or services within the Village, such as property insurance, copy machines and postage. SERVICES:  General office supply costs such as paper, postage, copy machines and telephone services.  Fees for credit card, banking and investment services.  General property & liability and workers’ compensation insurance.  Unemployment claims.  Wage reserve to cover unsettled union wages and other unplanned personnel services changes. BUDGET SUMMARY:  Budgeting 5% increase in company liability insurance.  Budgeting 3% increase in company auto insurance.  The three-year average of w orkers’ compensation claims has decreased leading to a reduction in overall insurance costs.  Service fees costs for postage, copying, credit cards, banking, investments and telephone are reviewed annually for cost savings potential. 43 Village of Ashwaubenon 2018 Budget Department: General Government Fund: 100 Dept #: 5100 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 6100 Office Supplies 2,953 5,518 6,500 6,500 6,500 - 0.00% 6101 Operational Supplies - - - - - - N/A 6000..6121.1 Total Supplies 2,953 5,719 6,500 6,500 6,500 - 0.00% 6304 Postage 24,345 26,672 28,200 28,200 28,200 - 0.00% 6305 Copy Machine 28,164 29,213 22,500 25,020 21,000 (4,020) -16.07% 6307 Credit Card Fees 19,057 22,353 21,000 21,000 21,000 - 0.00% 6121.2..6598 Total Operating 71,566 78,238 71,700 74,220 70,200 (4,020) -5.42% 8100 Contracted Services - 100 - - - - N/A 8118 Bank Fees 6,679 8,351 12,500 6,400 12,500 6,100 95.31% ** 8119 Investment Fees 16,348 21,976 16,500 16,500 16,500 - 0.00% 7199..8298 Total Purchased Services 23,027 30,626 29,000 22,900 29,000 6,100 26.64% 8305 Property & Liability Insurance 77,852 97,431 99,000 83,789 102,648 18,859 22.51% ** 8306 Employee Assistance Program 3,718 3,647 3,432 3,432 3,432 - 0.00% 8307 Unemployment 6,574 514 5,000 15,000 10,000 (5,000) -33.33% 8309 Workers Comp Insurance 251,324 302,633 310,000 308,710 296,020 (12,690) -4.11% ** 8299..8398 Total Insurance 339,468 404,225 417,432 410,931 412,100 1,169 0.28% 8402 Telephone/Pagers 53,290 25,693 25,500 25,500 24,500 (1,000) -3.92% 8403 Cell Phone - 300 - - - - N/A 8399..8498 Total Utilities 53,290 25,993 25,500 25,500 24,500 (1,000) -3.92% 8500 Wage Reserve - 4,000 10,000 20,000 120,000 100,000 500.00% 8599..9198 Total Capital Outlay - 22,542 - - - - N/A 9200 Operating Transfer Out 148,684 293,310 92,000 - - - N/A 9199..9898 Total Other Financing Uses 148,684 293,310 92,000 - - - N/A 4997..9899 Total Expenditures 638,987 $ 866,074 $ 652,132$ 560,051 $ 662,300 $ 102,249 $ 18.26% Footnotes: Acct - 8118: Accounting change in bank fee calculation. Overall net interest unchanged. Acct - 8305: 5% increase in Liability and 3% increase in Auto. Acct - 8309: $40,000 reduction in costs. Footnote 44 DEPARTMENT: Police/Fire/Rescue DEPARTMENT HEAD: Public Safety Director DEPARTMENT DESCRIPTION: The Ashwaubenon Department of Public Safety offers police, fire and rescue services along with a variety of prevention and community support functions. The Village of Ashwaubenon has a population of approximately 18,000 people and a daytime working population of 50,000 people. Ashwaubenon Department of Public Safety has “PRIDE” in serving the community. Each day Public Safety strives to do it’s very best to serve the community; to go the extra mile to meet individual needs. SERVICES: Ashwaubenon Public Safety is committed to providing high quality Police, Fire and Emergency Medical Services in partnership with the community through dedicated efforts and innovative programs. This mission is performed with dedication and professionalism while being fair and impartial, safeguarding the rights of all. STAFFING: FTE Salary Actual Budget Actual Position 2017 2018 2017 Public Safety Director 1.00 1.00 102,026 Commanders 2.00 2.00 186,828 Captain of Investigations 1.00 1.00 85,294 Lieutenants 9.00 9.00 737,649 Officers 38.00 38.00 2,630,567 Community Service Officers 1.50 1.50 56,799 Support Services 3.80 3.80 188,426 Confidential 1.00 1.00 43,329 Crossing Guard Part-time Part-time 58,700 Fire/Rescue - Paid on Call Part-time Part-time 45,000 Total FTE's and Salaries 57.30 57.30 4,134,618 $ Note: Crossing Guards and Paid on Call are budgeted costs; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  New rescue squad delivered and placed in service  Restructure of Public Safety Command Staff  Austin Straubel Airport disaster exercise  Grant received for water rescue equipment  The opening of Phase I of the Titletown District  Restructure of paid-on-call staffing 45 DEPARTMENT: Police/Fire/Rescue DEPARTMENT HEAD: Public Safety Director 2018 OBJECTIVES:  Monitor the parking and traffic concerns in and around the Titletown District.  Replace and upgrade the fire garage ventilation system.  Implementation of the new Brown County computer aided dispatch (CAD) for Public Safety operations.  The replacement of the emergency paging system in the Public Safety building.  Work with developers in the phase two of the Titletown District.  The hiring of a part-time Community Service Officer for weekend coverage.  Retention and recruitment of paid-on-call firefighters and EMT’s. 46 Village of Ashwaubenon 2018 Budget Department: Police/Fire/Rescue Fund: 100 Dept #: 5210 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance 5100|5110|5160|5170|5180* Wages 3,922,120 3,850,391 4,093,712 4,193,712 4,225,341 31,629 0.75% 5101 * Fitness Pay 53,131 51,706 67,788 67,788 69,188 1,400 2.07% 5102 * FLSA 87,770 60,450 65,000 65,000 65,000 - 0.00% 5103 * Paid-on-Call Fire/Rescue 37,079 37,626 45,000 45,000 45,000 - 0.00% Overtime 5111|5112 3311 County Court 4,645 4,687 5,000 5,000 5,200 200 4.00% 5111|5112 3312 Municipal Court 3,005 3,566 4,000 4,000 4,000 - 0.00% 5111|5112 3313 Emergency Call-in 26,162 39,635 25,000 25,000 45,684 20,684 82.74% 5111|5112 3314|3361|'' Regular 52,092 32,752 46,800 46,800 33,600 (13,200) -28.21% 5111|5112 3315 Meetings 17,368 17,988 18,000 18,000 18,000 - 0.00% 5111|5112 3316 Special Occurances 34,036 33,590 28,550 28,550 52,453 23,903 83.72% 5111|5112 3317 Packer Games 30,461 36,103 34,187 34,187 34,187 - 0.00% 5111|5112 3318 Arena Inspection 950 2,126 3,000 3,000 3,000 - 0.00% 5111|5112 3319 Court Officer 4,530 4,145 4,300 4,300 4,300 - 0.00% 5111|5112 3323 Liaison 5,992 11,523 - - - - N/A 5111|5112 3330 Drug Task Force 6,888 7,781 - - - - N/A 5111|5112 3351 Police Inservice 12,946 13,208 17,200 17,200 18,500 1,300 7.56% 5111|5112 3352 Fire Inservice 10,302 10,421 7,500 7,500 7,900 400 5.33% 5111|5112 3353 Rescue Inservice 13,597 21,288 20,000 20,000 28,000 8,000 40.00% 5111|5112 3370 Honor Guard 739 1,476 - - - - N/A 5111|5112 3371 Public Fire Education 1,927 1,223 - - - - N/A 5111|5112 3372 Polical Visits - 597 - - - - N/A 5111|5112 5500 BOTS Grant-Alcohol 18,179 7,943 - - - - N/A 5111|5112 5501 BOTS Grant-Speed 19,556 12,971 - - - - N/A 5111|5112 5507 Grant-Seat Belt - 19,806 - - - - N/A 5120 * Longevity 5,954 4,406 5,640 5,640 4,320 (1,320) -23.40% 5130 * Comp Time 225,809 183,294 200,000 225,000 200,000 (25,000) -11.11% 5150 * Holiday Pay 240,637 218,744 233,847 233,847 238,265 4,418 1.89% 5185 * Worker's Compensation 23,839 2,808 - - - - N/A Total Salaries and Wages 4,859,714 4,692,254 4,924,524 5,049,524 5,101,938 52,414 1.04% 5210 * Medicare/FICA 340,349 322,406 376,333 376,333 390,299 13,966 3.71% 5220 * Health Insurance 856,077 860,493 1,026,698 1,026,698 916,091 (110,607) -10.77% 5221 * Dental Insurance 49,329 47,059 50,492 50,492 55,556 5,064 10.03% 5222 * Life Insurance 8,123 4,059 8,667 8,667 8,744 77 0.89% 5230 * Disability - - 8,597 8,597 8,733 136 1.58% 5240 * Retirement 572,522 458,084 493,877 493,877 483,204 (10,673) -2.16% 5300 * Public Safety Trust Fund 47,000 47,000 47,000 47,000 47,000 - 0.00% Total Benefits 1,873,400 1,739,101 2,011,664 2,011,664 1,909,627 (102,037) -5.07% Total Personnel Services 6,733,114 6,431,355 6,936,188 7,061,188 7,011,565 (49,623) -0.70% 6100 * Office Supplies 5,822 5,005 6,000 8,000 8,000 - 0.00% Operational Supplies 6101|6113 * General Office 2,069 4,764 4,992 4,992 4,992 - 0.00% ** 6101 3301 Police 5,982 5,390 7,589 7,589 7,816 227 2.99% 6101 3302 Fire 15,954 18,835 17,325 17,325 17,325 - 0.00% 6101 3303 Rescue 25,524 16,519 25,000 25,000 25,000 - 0.00% 6101 3304 Communications - - 1,500 1,500 1,500 - 0.00% 6101 3305 Investigations 2,903 2,784 4,000 4,000 4,000 - 0.00% 6101 3307 Police Blood Draws 881 (354) 1,000 1,000 1,000 - 0.00% 6101 3309 Electronics 17,372 14,300 16,000 16,000 16,000 - 0.00% 6101 3360 Crossing Guards 178 113 500 500 500 - 0.00% 6101 5308 EMS Grant - 2,498 6,980 6,980 6,980 - 0.00% 6102 * Evidence Supplies 2,639 1,823 2,395 2,395 2,395 - 0.00% 6105 * Range Supplies - General 12,277 11,897 15,300 15,300 15,300 - 0.00% 6105 3301 Range Supplies - Police 2,141 - - - - - N/A 6109 * Forms 2,275 3,093 3,000 4,000 4,000 - 0.00% 6116 * Janitorial Supplies 8,671 8,040 7,800 7,800 7,800 - 0.00% Total Supplies 104,688 94,707 119,381 122,381 122,608 227 0.19% Footnote 47 Village of Ashwaubenon 2018 Budget Department: Police/Fire/Rescue Fund: 100 Dept #: 5210 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance 6122 * Gas & Oil 88,338 69,024 75,000 101,712 75,924 (25,788) -25.35% ** 6211 * Repairs - Building/Equipment 6,998 12,574 12,000 13,000 15,430 2,430 18.69% ** 6213 * Software Maintenance 10,100 10,350 9,000 9,000 9,000 - 0.00% 6214 * Fire Alarm/Security Maintenance - 84 - - - - N/A Footnote 6305 * Copy Machine 5,605 5,901 - - - - N/A 6306 * Building Furnishings 1,538 2,020 2,500 2,500 2,500 - 0.00% Uniforms 6401 * General 53,122 54,802 58,500 60,500 60,500 - 0.00% 6401 3370 Honor Guard 1,185 2,737 1,805 1,805 1,805 - 0.00% Grant Expenses 6500 * Public Education 6,258 - 1,485 - - - N/A 6500 5308 EMS Grant 7,593 - 3,085 - - - N/A 6501 * Asset Forfeiture Expenses - 2,702 - - - - N/A 6502 * Public Education 3,125 2,756 2,500 3,800 3,800 - 0.00% 6503 3301|'' DARE/Liaison Program - Police 1,433 - - - - - N/A 6505 * ATV Patrol 555 533 1,150 1,150 1,150 - 0.00% 6506 * Citizen's Academy 936 - - - - - N/A 6507 * Explorer Program 1,250 - - - - - N/A Total Operating 188,036 163,483 167,025 193,467 170,109 (23,358) -12.07% 7100 * Training/Conference 29,775 35,441 35,700 35,700 35,700 - 0.00% 7120 * Dues & Subscriptions 2,752 4,216 4,200 4,200 4,200 - 0.00% 7130 * Mileage Reimbursement 69 308 - - - - N/A 7140 * DAAT & Fitness 1,548 1,169 2,000 2,000 2,500 500 25.00% ** Total Travel/Training 34,144 41,134 41,900 41,900 42,400 500 1.19% 8100 * Contracted Services - - - - - - N/A 8104 * Mutual Aid 18,292 18,021 18,450 18,450 18,775 325 1.76% ** 8201 * Vehicle Repairs 71,961 70,527 88,065 88,065 88,065 - 0.00% 8202 * Equipment Use Charge 176,567 186,586 178,222 178,222 139,205 (39,017) -21.89% 8203 * Radio Maintenance 3,051 8,426 8,500 13,000 24,000 11,000 84.62% ** Total Purchased Services 269,871 283,560 293,237 297,737 270,045 (27,692) -9.30% 8300 * Physical/Psych Exams 9,196 9,031 10,000 13,600 9,130 (4,470) -32.87% ** 8402 * Telephone/Pagers 3,982 10,294 6,500 6,500 6,500 - 0.00% 8403 * Cell Phone 36,172 26,921 26,500 28,075 28,068 (7) -0.02% ** 8404 * Teletype 4,104 4,146 4,440 4,440 4,536 96 2.16% ** Total Utilities 44,258 41,361 37,440 39,015 39,104 89 0.23% Total Capital Outlay - 29,538 39,371 39,371 33,172 (6,199) -15.75% Total Expenditures 7,383,307 $ 7,094,169 $ 7,644,542 $ 7,808,659$ 7,698,133$ (110,526)$ -1.42% Footnotes: Acct - 6101: 3% increase to police supplies Acct - 6122: 10% increase over 2016. 2017 trending slightly below 2016. Acct - 6211: Increase for Air dryer equipment/install $2,430 Acct - 7140: $500 increase to cover expired O.C. & trng supplies Acct - 8104: 3% increase Acct - 8203: Increase for required radio firmware & tuning update Acct - 8300: Readjusted for revised 5 year plan. Acct - 8403: New rates. Acct - 8404: Annual Billing Increase Acct - 9121: See Capital Requests in Department Narrative. 48 DEPARTMENT: Fire Inspection DEPARTMENT HEAD: Public Safety Director DEPARTMENT DESCRIPTION: The Fire Inspection Department conducts inspections of commercial buildings within the Village of Ashwaubenon. Commercial buildings in the Village consist of every building with the exception of 1 or 2 family dwellings. The State of Wisconsin mandated the number of inspections that must be completed in a calendar year. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Fire Inspector 1.00 1.00 Part-Time Inspectors (2) 0.58 1.00 Total Full-Time Equivalents 1.58 2.00 Note: Part-time Inspectors are budgeted at 1,040 hours each; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  3,040 fire inspections completed  1,277 violations found  19 re-inspections issued  2 residential Knox Boxes issued  Final inspections of Lodge Kohler, Bellin Sports, Hinterland Brewery and Titletown District  Revised collection of Business Information Logs which is important in the event that Public Safety would need to contact someone from the business  Continuation and follow-up on the Residential Knox Box Program 2018 OBJECTIVES:  Work on Fire Pre-Plans with the assistance of student intern and VIPS  Conduct voluntary Home Safety inspections upon request to reduce the potential for fires in residences  Collection of Business Information Logs which is important in the event that Public Safety would need to contact someone from the business  Expand the Residential Knox Box Program  Continue close working relationship with PMI in providing fire inspection services at the Resch Center, Brown County Memorial Arena and Shopko Hall 49 Village of Ashwaubenon 2018 Budget Department: Fire Inspection Fund: 100 Dept #: 5230 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 61,871 66,523 54,741 59,741 71,427 11,686 19.56% 5111..5112|5125|5130 Overtime/Comptime 485 1,012 1,000 1,000 - (1,000) -100.00% 5100..5190 Total Salaries and Wages 62,356 67,535 55,741 60,741 71,427 10,686 17.59% 5210 Medicare/Fica 4,378 4,766 4,647 4,647 5,464 817 17.58% 5220 Health Insurance 18,329 14,319 22,437 22,437 16,336 (6,101) -27.19% 5221 Dental Insurance 1,038 1,038 1,038 1,038 1,142 104 10.02% 5222 Life Insurance - - 165 165 51 (114) -69.09% 5230 Disability - - 113 113 110 (3) -2.65% 5240 Retirement 4,504 4,368 5,214 5,214 4,638 (576) -11.05% 5199..5398 Total Benefits 28,249 24,491 33,614 33,614 27,741 (5,873) -17.47% 4998..5399 Total Personnel Services 90,605 92,026 89,355 94,355 99,168 4,813 5.10% 6100 Office Supplies 774 65 900 1,028 900 (128) -12.45% 6122 Gas & Oil 2,061 1,775 2,000 2,292 2,292 - 0.00% 6213 Software Maintenance 2,006 750 2,000 4,087 4,087 - 0.00% 6401 Uniforms - 796 1,400 1,400 1,400 - 0.00% 6121.2..6598 Total Operating 4,067 3,320 5,400 7,779 7,779 - 0.00% 7100 Training/Conference 1,017 395 1,300 1,300 1,300 - 0.00% 7120 Dues & Subscriptions - 215 1,500 1,500 1,500 - 0.00% 6599..7198 Total Travel/Training 1,165 750 2,800 2,800 2,800 - 0.00% 8201 Vehicle Repairs 911 138 1,000 1,500 1,500 - 0.00% 8403 Cell Phone 713 670 707 707 707 - 0.00% 4997..9899 Total Expenditures 98,236 $ 97,787 $ 100,162 $ 108,169 $ 112,854 $ 4,685 $ 4.33% Footnote 50 DEPARTMENT: Engineering DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Engineering Department is responsible for administering all municipal construction projects, maintaining a current geographic information system (GIS), administering all right- of-way permits and providing engineering services to all other departments as necessary. SERVICES:  Construction Engineering and Administration of all Village projects.  GIS Database and Data Maps for all Village Planning and Development Projects.  Engineering Review of all Site Plan Review submittals.  Right-of-Way Permit Administration.  Interdepartmental engineering services. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Village Engineer (1) 1.00 1.00 GIS Coordinator (2) 1.00 1.00 Customer Service Rep/Secretary (3) 0.25 0.25 Part-time (4) 0.30 0.30 Total Full-Time Equivalents 2.55 2.55 Notes: 1. 75% of Engineer position is allocated to the Water, Sewer and Storm Water Utility Funds. 2. 30% of GIS Coordinator position is allocated to Water, Sewer and Storm Water Utility Funds. 3. Secretary position is allocated among multiple departments; 25% to Engineering. 4. Part-time position is allocated amoung multiple departments; 40% to Engineering. 2017 ACCOMPLISHMENTS:  Coordinated all liaison engineering work between WDOT, Canadian National Railroad and Village in regards to the STH 32 Reconstruction and Railway Rehabilitation Project.  Completed construction administration of the Titletown Phase I Private-to-Public projects.  Klipstine Park Remediation Construction Administration and WDNR Remediation submittals.  Completed William Charles Court project management of asbestos remediation and demolition of Village-owned properties.  Completed Marina Lane and Marina Circle phase I construction for Manseau Flats Development.  Completed 2017 Sidewalk and Trail Projects construction administration.  Completed Cormier Road Pedestrian Beacon design and construction administration.  Coordinated the 2017 Mill/Pave Program.  Completed Final Construction Close-Out of Village Referendum Projects. 51 DEPARTMENT: Engineering DEPARTMENT HEAD: Director of Public Works 2018 OBJECTIVES:  Roadway design administration of the Cormier Road Reconstruction Project (Oneida Street to STH 32).  Utility construction administration of the Cormier Road Utility Reconstruction Project (Oneida Street to STH 32).  Design and construction administration of the 2018 Sidewalk and Trail Projects.  Complete construction administration of Phase II of the Marina Lane and Marina Circle construction for Manseau Flats Development.  Design and construction administration of the William Charles Court Reconstruction Project.  Roadway design administration of the Vanderperren Way Reconstruction Project (2021 Construction).  Coordinate 2018 Mill/Pave Program.  With new Village web site in operation, implement project updates on Village web site along with investigating usage of Twitter/Facebook for project updates.  Provide engineering assistance to all other Village departments. BUDGET SUMMARY:  The Village of Ashwaubenon Engineering Budget is projected to remain relatively constant for 2018. As slight decrease in training expenses will be experienced as the ESRI Conference for the GIS Specialist was completed in 2017. 52 Village of Ashwaubenon 2018 Budget Department: Engineering Fund: 100 Dept #: 5405 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 68,626 68,595 71,490 71,490 73,124 1,634 2.29% 5111..5112|5125|5130 Overtime/Comptime - - 63 63 63 - 0.00% 5120 Longevity 44 - - - - - N/A 5100..5190 Total Salaries and Wages 68,671 68,595 71,553 71,553 73,187 1,634 2.28% 5210 Medicare/Fica 4,634 4,362 5,475 5,475 5,599 124 2.26% 5220 Health Insurance 21,463 22,555 24,782 24,782 22,303 (2,479) -10.00% 5221 Dental Insurance 987 756 985 985 1,084 99 10.05% 5222 Life Insurance 99 108 140 140 142 2 1.43% 5230 Disability - - 178 178 180 2 1.12% 5240 Retirement 4,499 4,430 4,707 4,707 4,742 35 0.74% 5199..5398 Total Benefits 31,682 32,210 36,267 36,267 34,050 (2,217) -6.11% 4998..5399 Total Personnel Services 100,353 100,805 107,820 107,820 107,237 (583) -0.54% 6100 Office Supplies 609 1,851 3,100 3,100 3,100 - 0.00% 6122 Gas & Oil 2,628 2,102 2,200 2,856 2,316 (540) -18.91% ** 6211 Repairs-Building/Equipment - - 1,500 1,500 1,500 - 0.00% 6213 Software Maintenance 5,596 6,596 8,800 8,800 8,800 - 0.00% 6121.2..6598 Total Operating 8,224 8,698 12,500 13,156 12,616 (540) -4.10% 7100 Training/Conference 2,252 200 1,500 2,700 1,700 (1,000) -37.04% ** 7120 Dues & Subscriptions 250 167 350 500 500 - 0.00% 6599..7198 Total Travel/Training 2,641 427 1,850 3,200 2,200 (1,000) -31.25% 8100 Contracted Services 10,541 5,500 9,000 12,000 12,000 - 0.00% 8115 Engineering Services 5,053 724 6,000 8,000 8,000 - 0.00% 8201 Vehicle Repairs 2,371 1,519 579 500 500 - 0.00% 7199..8298 Total Purchased Services 17,965 7,742 15,579 20,500 20,500 - 0.00% 8403 Cell Phone 870 942 800 853 876 23 2.70% 4997..9899 Total Expenditures 130,736$ 120,465$ 141,649$ 148,629$ 146,529 $ (2,100)$ -1.41% Footnotes: Acct - 6122: 10% increase over 2016. Acct - 7100: Reduction in Budget Item as ESRI Conference completed in 2017. Footnote 53 DEPARTMENT: Street Administration DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Village of Ashwaubenon Public Works Department is responsible for all operational and maintenance activities to provide safe and efficient roadways for all modes of travel, to provide garbage, recycling and large rubbish pick-up, to provide snow clearing and removal and to provide timely repairs to all Village roadway infrastructure. The Public Works Department also assists with construction of numerous Parks and Recreation projects, assists in the maintenance of the Village Hall and other Village Facilities and also assists the Public Safety Department on all major events with traffic control operations. The Public Works Department provides assistance in all facets of the overall operation of the Village. SERVICES:  Weekly Refuse Collection  Biweekly Recycling Collection  Monthly Large Rubbish Collection (First Full Week of Each Month)  Snow Clearing and Removal for all Village Roadways and School Parking Facilities  Curbside brush pick-up (Continual Basis)  Curbside leaf pick-up (Spring and Fall)  Roadway maintenance: Curb, Sidewalk, Roadway, Signal and Signage STAFFING: 2017 FTE - Actual 2018 FTE - Budget Director of Public Works (1) 1.00 1.00 Street Operations Supervisor (2) 1.00 1.00 Customer Service Rep/Secretary (3) 0.30 0.30 Total Full-Time Equivalents 2.30 2.30 Notes: 1. 60% of Public Works Director is allocated to the Water, Sewer and Storm Water Utility Funds. 2. 25% of Street Operations Supervisor is allocated to Water, Sewer and Storm Water Utility Funds. 3. Secretary position is allocated among multiple departments; 30% to Street Administration. 2017 ACCOMPLISHMENTS:  Completed all scheduled roadway asphalt resurface, concrete street repair and roadway maintenance projects scheduled for 2017.  Continued inter-department project implementation into Public Works projects (ie: Completing Utility asphalt patches with scheduled PW patch work, Completing Park and Recreation concrete projects with nearby scheduled PW concrete work) to complete as quickly as possible.  Continued to work with Public Safety and the Green Bay Packers in developing master game-day traffic control plans.  Completed revision of Compost Site to be able to host an EAB storage area and fall leaf disposal. 54 DEPARTMENT: Street Administration DEPARTMENT HEAD: Director of Public Works 2018 OBJECTIVES:  With the release of the new Village website, Public Works plans to explore additional information to add on the website to help residents with daily questions on the variety of service questions.  Continue to work with other communities in hosting Public Works meetings in order to develop further idea and problem solving options along with expanding bulk purchase/negotiation options in order to maximize cost savings.  Reset and start a storm sewer maintenance program to minimize flooding scenarios in the Village to the greatest extent possible.  Review first year of salt pre-wetting technology on new plow trucks to determine benefit and decide options moving forward. BUDGET SUMMARY:  The Street Administration Budget will see minor modifications from 2017 reflected mainly in the area of software maintenance and personnel expenses. 55 Village of Ashwaubenon 2018 Budget Department: Street Administration Fund: 100 Dept #: 5421 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 100,603 104,223 106,242 106,242 108,738 2,496 2.35% 5111..5112|5125|5130 Overtime/Comptime 150 - 75 75 75 - 0.00% 5120 Longevity 45 - - - - - N/A 5100..5190 Total Salaries and Wages 100,798 104,223 106,317 106,317 108,813 2,496 2.35% 5210 Medicare/Fica 6,900 6,319 8,132 8,132 8,324 192 2.36% 5220 Health Insurance 25,539 27,065 29,533 29,533 26,580 (2,953) -10.00% 5221 Dental Insurance 1,475 1,481 1,504 1,504 1,655 151 10.04% 5222 Life Insurance 258 266 472 472 513 41 8.69% 5230 Disability - - 268 268 273 5 1.87% 5240 Retirement 6,858 6,854 7,230 7,230 7,290 60 0.83% 5199..5398 Total Benefits 41,030 41,985 47,139 47,139 44,635 (2,504) -5.31% 4998..5399 Total Personnel Services 141,828 146,208 153,456 153,456 153,448 (8) -0.01% 6100 Office Supplies 179 502 780 780 780 - 0.00% 6213 Software Maintenance 525 550 550 550 3,000 2,450 445.45% ** 7100 Training/Conference 1,418 1,453 2,000 3,100 3,100 - 0.00% 8100 Contracted Services - - - 1,500 1,500 - 0.00% 8403 Cell Phone 4,057 4,086 3,500 4,373 3,660 (713) -16.30% 4997..9899 Total Expenditures 149,269$ 153,331$ 160,286$ 163,759$ 165,488 $ 1,729 $ 1.06% Footnotes: Acct - 6213: One-time increase for gas system software upgrade. Footnote 56 DEPARTMENT: Garage DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Public Works Department Garage is responsible for all of the maintenance and repairs of the entire Village of Ashwaubenon government fleet of vehicles and equipment. The Garage also maintains an inventory of parts and products used every day in the Public Works, Utilities, Public Safety and Parks and Recreation Departments in terms of vehicle and field operation needs. SERVICES:  Full Mechanic Service  Small Engine Repair  Full Welding and Fabrication Services STAFFING: 2017 FTE - Actual 2018 FTE - Budget Lead Mechanic 1.00 1.00 Mechanic 1.00 1.00 Inventory Control Specialist 1.00 1.00 Total Full-Time Equivalents 3.00 3.00 57 Village of Ashwaubenon 2017 Budget Department: Garage Fund: 100 Dept #: 5410 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 184,882 198,014 169,499 169,499 192,890 23,391 13.80% 5111..5112|5125|5130 Overtime/Comptime 12,568 32,116 9,195 9,195 13,995 4,800 52.20% 5120 Longevity 737 363 360 360 360 - 0.00% 5100..5190 Total Salaries and Wages 198,187 230,493 179,054 179,054 207,245 28,191 15.74% 5210 Medicare/Fica 13,504 15,739 13,697 13,697 15,854 2,157 15.75% 5220 Health Insurance 61,113 66,654 66,107 66,107 66,354 247 0.37% 5221 Dental Insurance 3,549 3,623 3,025 3,025 3,705 680 22.48% 5222 Life Insurance 423 406 653 653 734 81 12.40% 5230 Disability - - 419 419 476 57 13.60% 5240 Retirement 13,136 14,922 12,185 12,185 13,665 1,480 12.15% 5199..5398 Total Benefits 91,726 101,344 96,086 96,086 100,788 4,702 4.89% 4998..5399 Total Personnel Services 289,913 331,836 275,140 275,140 308,033 32,893 11.96% 6100 Office Supplies 1,928 476 1,000 3,600 3,600 - 0.00% 6101 Operational Supplies 861 56 - - - - N/A 6113 Maintenance Supplies 16,450 16,948 15,200 15,200 15,200 - 0.00% 6116 Janitorial Supplies 11,602 8,484 7,500 9,000 9,000 - 0.00% 6000..6121.1 Total Supplies 30,842 25,965 23,700 27,800 27,800 - 0.00% 6122 Gas & Oil 72,396 66,659 63,000 93,000 73,320 (19,680) -21.16% ** 6211 Repairs-Building/Equipment 24,361 24,884 21,000 21,000 21,000 - 0.00% 6401 Uniforms 712 1,384 1,500 1,500 1,500 - 0.00% 6402 Shoe Allowance 2,446 2,463 3,000 3,000 3,000 - 0.00% 6403 Tool Allowance 1,200 800 1,000 1,000 1,000 - 0.00% 6121.2..6598 Total Operating 101,114 96,190 89,500 119,500 99,820 (19,680) -16.47% 7100 Training/Conference - - 350 - - - N/A 8201 Vehicle Repairs 3,997 (31) - - - - N/A 8300 Physical/Psych Exams 634 745 - - - - N/A 8400 Gas & Electric 24,690 23,752 35,544 41,400 35,544 (5,856) -14.14% ** 8401 Water/Sewer/Storm Water 5,751 6,081 6,500 6,800 6,800 - 0.00% 8399..8498 Total Utilities 30,441 29,833 42,044 48,200 42,344 (5,856) -12.15% 8599..9198 Total Capital Outlay 6,371 - - - - - N/A 4997..9899 Total Expenditures 463,311$ 484,539$ 430,734$ 470,640$ 477,997$ 7,357$ 1.56% Footnotes: Acct - 6122: 10% increase over 2016. 2017 trending slightly below 2016. Acct - 8400: 0% change from 2017 forecast. Footnote 58 DEPARTMENT: Street Maintenance DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Street Maintenance Division of the Public Works Department is responsible for all operational and maintenance activities related to the Village’s roadway system. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Public Works Field Operator I (1) 0.80 0.80 Public Works Field Operator II 8.00 8.00 Seasonal Employees (2) Total Full-Time Equivalents 8.80 8.80 Notes: Personnel costs are allocated in Public Works' Departments based on historical trends and future projects. 1. The two Field Operator I positions are allocated between Public Works (40%) and Storm Water (60%). 2. Seasonal help is shown as budgeted; actual costs vary depending on use. 59 Village of Ashwaubenon 2018 Budget Department: Street Maintenance Fund: 100 Dept #: 5431 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 219,113 181,966 248,559 248,559 257,563 9,004 3.62% 5111..5112|5125|5130 Overtime/Comptime 31,512 38,079 24,520 24,520 37,320 12,800 52.20% 5120 Longevity 3,225 1,575 1,200 1,200 1,200 - 0.00% 5100..5190 Total Salaries and Wages 253,850 221,620 274,279 274,279 296,083 21,804 7.95% 5210 Medicare/Fica 17,452 15,120 20,982 20,982 22,651 1,669 7.95% 5220 Health Insurance 64,106 60,575 90,766 90,766 71,752 (19,014) -20.95% 5221 Dental Insurance 3,839 3,815 3,773 3,773 6,097 2,324 61.60% 5222 Life Insurance 1,010 539 570 570 480 (90) -15.79% 5230 Disability - - 527 527 720 193 36.62% 5240 Retirement 16,229 14,646 16,903 16,903 20,949 4,046 23.94% 5199..5398 Total Benefits 102,636 94,695 133,521 133,521 122,649 (10,872) -8.14% 4998..5399 Total Personnel Services 356,486 316,314 407,800 407,800 418,732 10,932 2.68% 6101 Operational Supplies - 3 - - - - N/A 6113 Maintenance Supplies 24,246 43,481 37,800 37,800 37,800 - 0.00% 6000..6121.1 Total Supplies 24,246 43,493 37,800 37,800 37,800 - 0.00% 6121.2..6598 Total Operating - 349 - - - - N/A 8201 Vehicle Repairs 64,749 83,843 48,000 48,000 55,200 7,200 15.00% ** 8202 Equipment Use Charge 114,293 111,455 97,507 97,507 93,622 (3,885) -3.98% 7199..8298 Total Purchased Services 179,042 195,311 145,507 145,507 148,822 3,315 2.28% 4997..9899 Total Expenditures 559,774$ 555,468$ 591,107$ 591,107$ 605,354$ 14,247$ 2.41% Footnotes: Acct - 8201: Increase due to increasing cost trend of aging fleet. Footnote 60 Village of Ashwaubenon 2018 Budget Department: Curb & Gutter Fund: 100 Dept #: 5433 DEPARTMENT DESCRIPTION: The Curb and Gutter Division of the Public Works Department is responsible for all maintenance and repair of Village roadway curb and. gutter. This can range from replacement of again curb to repair of damage from the plowing season to responding to resident concerns. STAFFING: Curb and Gutter needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 8,108 29,161 21,000 7,500 15,000 7,500 100.00% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 8,108 29,161 21,000 7,500 15,000 7,500 100.00% 5210 Medicare/Fica 566 1,995 574 574 1,148 574 100.00% 5220 Health Insurance 1,240 8,341 1,857 1,857 4,331 2,474 133.23% 5221 Dental Insurance 131 551 138 138 209 71 51.45% 5222 Life Insurance 18 64 17 17 43 26 152.94% 5230 Disability - - 19 19 29 10 52.63% 5240 Retirement 551 1,925 495 495 840 345 69.70% 5199..5398 Total Benefits 2,507 12,876 3,100 3,100 6,600 3,500 112.90% 4998..5399 Total Personnel Services 10,615 42,037 24,100 10,600 21,600 11,000 103.77% 6113 Maintenance Supplies 13,773 17,005 9,000 12,000 12,000 - 0.00% 6000..6121.1 Total Supplies 13,773 17,005 9,000 12,000 12,000 - 0.00% 4997..9899 Total Expenditures 24,388$ 59,042$ 33,100$ 22,600$ 33,600$ 11,000$ 48.67% Footnote 61 Village of Ashwaubenon 2018 Budget Department: Snow & Ice Control Fund: 100 Dept #: 5435 DEPARTMENT DESCRIPTION: The Snow and Ice Control Division of the Public Works Department is responsible for all slow clearing and salting operations of all Village roadways and Ashwaubenon School parking facilities STAFFING: Snow and Ice Control needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. BUDGET SUMMARY: The Snow and Ice Control budget is seeing an increase in the maintenance supplies budget for 2018 due to a projected 8% price increase in road salt. The village maintains enough salt in its storage facility to cover approximately 1/3 of the winter season before the first salt order is necessary; however, uncertainty in price flutuations and winter weather lead to the budget increase. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 7,371 14,112 38,000 38,000 30,000 (8,000) -21.05% 5111..5112|5125|5130 Overtime/Comptime 6,371 30,273 20,000 20,000 20,000 - 0.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 13,742 44,385 58,000 58,000 50,000 (8,000) -13.79% 5210 Medicare/Fica 938 3,043 4,437 4,437 3,825 (612) -13.79% 5220 Health Insurance 2,812 7,969 14,587 14,587 14,438 (149) -1.02% 5221 Dental Insurance 168 494 1,070 1,070 697 (373) -34.86% 5222 Life Insurance 28 79 134 134 142 8 5.97% 5230 Disability - - 144 144 97 (47) -32.64% 5240 Retirement 711 2,312 3,828 3,828 2,801 (1,027) -26.83% 5199..5398 Total Benefits 4,658 13,896 24,200 24,200 22,000 (2,200) -9.09% 4998..5399 Total Personnel Services 18,399 58,281 82,200 82,200 72,000 (10,200) -12.41% 6113 Maintenance Supplies 71,470 99,834 93,478 90,000 100,000 10,000 11.11% ** 4997..9899 Total Expenditures 90,581$ 159,702$ 175,678$ 172,200$ 172,000$ (200)$ -0.12% Footnotes: Acct - 6113: Increase due to salt price increase and need to replenish supply after high occurrence of 2017 salting events. Footnote 62 Village of Ashwaubenon 2018 Budget Department: Traffic Control Fund: 100 Dept #: 5441 DEPARTMENT DESCRIPTION: The Traffic Control Division of the Public Works Department is responsible for coordinating the operation and maintenance of Village street signage and traffic signals. The Village completes all of its own street signage maintenance but works jointly with the Brown County Highway Department in maintaining all of its traffic signals. STAFFING: Traffic Control needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 18,993 21,914 20,500 20,500 20,500 - 0.00% 5111..5112|5125|5130 Overtime/Comptime 1,724 3,043 2,000 2,000 2,000 - 0.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 20,716 24,957 22,500 22,500 22,500 - 0.00% 5210 Medicare/Fica 1,448 1,718 1,721 1,721 1,721 - 0.00% 5220 Health Insurance 3,138 2,153 5,671 5,671 6,497 826 14.57% 5221 Dental Insurance 411 401 415 415 314 (101) -24.34% 5222 Life Insurance 44 35 52 52 64 12 23.08% 5230 Disability - - 56 56 44 (12) -21.43% 5240 Retirement 1,465 1,456 1,485 1,485 1,260 (225) -15.15% 5199..5398 Total Benefits 6,505 5,762 9,400 9,400 9,900 500 5.32% 4998..5399 Total Personnel Services 27,221 30,719 31,900 31,900 32,400 500 1.57% 6113 Maintenance Supplies 30,604 26,185 28,000 28,000 28,000 - 0.00% 8400 Gas & Electric 41,568 36,923 39,204 57,109 39,204 (17,905) -31.35% ** 8599..9198 Total Capital Outlay 11,044 - - - - - N/A 4997..9899 Total Expenditures 110,438$ 93,827$ 99,104$ 117,009$ 99,604$ (17,405)$ -14.87% Footnotes: Acct - 8400: 0% change from 2017 forecast. Footnote 63 Village of Ashwaubenon 2018 Budget Department: Street Lighting Fund: 100 Dept #: 5442 DEPARTMENT DESCRIPTION: The Street Lighting Division of the Public Works Department funds the entire street lighting network within the Village. Wisconsin Public Service maintains the street lighting system for the Village while the Village pays a monthly rental charge based upon the style and wattage of street light. STAFFING: No staffing needs are required for the Street Lighting budget. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 8400 Gas & Electric 482,651 464,122 463,680 501,440 463,680 (37,760) -7.53% ** 4997..9899 Total Expenditures 482,651$ 464,122$ 463,680$ 501,440$ 463,680$ (37,760)$ -7.53% Footnotes: Acct - 8400: 0% change from 2017 forecast. Footnote 64 Village of Ashwaubenon 2018 Budget Department: Sidewalk Maintenance Fund: 100 Dept #: 5444 DEPARTMENT DESCRIPTION: The Sidewalk Maintenance Division of the Public Works Department is responsible for the maintenance of all Village sidewalk along Village right-of-way. All Village sidewalks are inspected yearly with a maintenance program completed in the fall of each year. STAFFING: Sidewalk Maintenance needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages - 106 1,800 1,800 1,500 (300) -16.67% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages - 106 1,800 1,800 1,500 (300) -16.67% 5210 Medicare/Fica - 8 138 138 115 (23) -16.67% 5220 Health Insurance - - 502 502 466 (36) -7.17% 5221 Dental Insurance - 2 33 33 22 (11) -33.33% 5222 Life Insurance - 0 4 4 5 1 25.00% 5230 Disability - - 4 4 3 (1) -25.00% 5240 Retirement - 7 119 119 89 (30) -25.21% 5199..5398 Total Benefits - 17 800 800 700 (100) -12.50% 4998..5399 Total Personnel Services - 123 2,600 2,600 2,200 (400) -15.38% 6101 Operational Supplies - - - - - - N/A 6113 Maintenance Supplies 1,584 4,921 5,000 5,000 5,000 - 0.00% 6000..6121.1 Total Supplies 1,584 4,921 5,000 5,000 5,000 - 0.00% 4997..9899 Total Expenditures 1,584$ 5,044$ 7,600$ 7,600$ 7,200$ (400)$ -5.26% Footnote 65 Village of Ashwaubenon 2018 Budget Department: School District Maintenance Fund: 100 Dept #: 5447 DEPARTMENT DESCRIPTION: The School District Maintenance Division of the Public Works Department assists the Ashwaubenon School District on an as-needed basis. Typical requests from the Ashwaubenon School District range from line striping assistance to storm sewer repairs to roadway/parking lot repair assistance. STAFFING: School District Maintenance needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 154 1,855 3,200 3,200 1,200 (2,000) -62.50% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 154 1,855 3,200 3,200 1,200 (2,000) -62.50% 5210 Medicare/Fica 11 127 245 245 92 (153) -62.45% 5220 Health Insurance 51 608 770 770 323 (447) -58.05% 5221 Dental Insurance 3 32 59 59 16 (43) -72.88% 5222 Life Insurance 0 7 7 7 3 (4) -57.14% 5230 Disability - - 8 8 2 (6) -75.00% 5240 Retirement 10 122 211 211 64 (147) -69.67% 5199..5398 Total Benefits 75 897 1,300 1,300 500 (800) -61.54% 4998..5399 Total Personnel Services 229 2,752 4,500 4,500 1,700 (2,800) -62.22% 4997..9899 Total Expenditures 229$ 2,840$ 4,500$ 4,500$ 1,700$ (2,800)$ -62.22% Footnote 66 Village of Ashwaubenon 2018 Budget Department: Labor For Others Fund: 100 Dept #: 5449 DEPARTMENT DESCRIPTION: The Labor for Others Division of the Public Works Department is used on an as-needed basis. Some examples from this division include special events that require one-time traffic control assistance, projects that are out of the daily scope of activities and may be done on an investigatory basis and other one-time occurrences. STAFFING: Labor for Others needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 2,729 3,074 5,200 5,200 5,000 (200) -3.85% 5111..5112|5125|5130 Overtime/Comptime 1,304 - 1,000 1,000 - (1,000) -100.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 4,034 3,074 6,200 6,200 5,000 (1,200) -19.35% 5210 Medicare/Fica 277 224 474 474 383 (91) -19.20% 5220 Health Insurance 1,051 404 1,574 1,574 1,443 (131) -8.32% 5221 Dental Insurance 63 28 114 114 70 (44) -38.60% 5222 Life Insurance 13 2 14 14 14 - 0.00% 5230 Disability - - 15 15 10 (5) -33.33% 5240 Retirement 303 100 409 409 280 (129) -31.54% 5199..5398 Total Benefits 1,706 758 2,600 2,600 2,200 (400) -15.38% 4998..5399 Total Personnel Services 5,740 3,832 8,800 8,800 7,200 (1,600) -18.18% 4997..9899 Total Expenditures 5,740$ 3,832$ 8,800$ 8,800$ 7,200$ (1,600)$ -18.18% Footnote 67 Village of Ashwaubenon 2018 Budget Department: Transit System Fund: 100 Dept #: 5455 DEPARTMENT DESCRIPTION: The Transit System Division of the Public Works Department funds the entire public transportation program offered by Green Bay Metro within the Village of Ashwaubenon. The Village pays for these services via a yearly service agreement. STAFFING: No staffing needs are required for the Transit System budget. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 8100 Contracted Services 228,453 163,052 134,154 235,020 207,829 (27,191) -11.57% 4997..9899 Total Expenditures 228,453$ 163,052$ 134,154$ 235,020$ 207,829$ (27,191)$ -11.57% Footnote 68 DEPARTMENT: Garbage and Refuse Collection DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Ashwaubenon Public Works Department Garbage and Refuse Collection Program picks up curbside garbage in Village-provided containers on a weekly basis. Automated trucks pick-up and deliver it to the Brown County Solid Waste Transfer Station located on West Mason Street in Oneida, WI. Large rubbish is also collected during the first full week of each month via this division of the Public Works Department. SERVICES:  Weekly Refuse Collection  Monthly Large Rubbish Collection (First Full Week of Each Month) STAFFING: 2017 FTE - Actual 2018 FTE - Budget Public Works Field Operator I 1.00 1.00 Public Works Field Operator I 1.00 1.00 Public Works Field Operator I 0.75 0.75 Total Full-Time Equivalents 2.75 2.75 69 Village of Ashwaubenon 2018 Budget Department: Garbage & Refuse Collection Fund: 100 Dept #: 5710 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 138,994 148,894 137,223 137,223 155,470 18,247 13.30% 5111..5112|5125|5130 Overtime/Comptime 9,114 12,818 8,429 8,429 12,829 4,400 52.20% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 148,108 161,711 145,652 145,652 168,299 22,647 15.55% 5210 Medicare/Fica 10,039 10,912 11,142 11,142 12,875 1,733 15.55% 5220 Health Insurance 47,659 46,728 50,749 50,749 42,860 (7,889) -15.55% 5221 Dental Insurance 2,737 2,981 2,078 2,078 3,140 1,062 51.11% 5222 Life Insurance 238 257 245 245 356 111 45.31% 5230 Disability - - 334 334 394 60 17.96% 5240 Retirement 10,012 10,607 9,913 9,913 11,275 1,362 13.74% 5199..5398 Total Benefits 70,685 71,485 74,461 74,461 70,900 (3,561) -4.78% 4998..5399 Total Personnel Services 218,794 233,196 220,113 220,113 239,199 19,086 8.67% 6113 Maintenance Supplies 6,931 528 1,500 1,500 1,500 - 0.00% 6116 Janitorial Supplies - 3 - - - - N/A 6000..6121.1 Total Supplies 6,931 531 1,500 1,500 1,500 - 0.00% 6121.2..6598 Total Operating - 282 - - - - N/A 8201 Vehicle Repairs 28,691 39,510 30,000 19,800 19,800 - 0.00% 8202 Equipment Use Charge 55,373 54,466 76,187 76,187 61,481 (14,706) -19.30% 7199..8298 Total Purchased Services 84,064 93,976 106,187 95,987 81,281 (14,706) -15.32% 4997..9899 Total Expenditures 309,789$ 327,984$ 327,800$ 317,600$ 321,980 $ 4,380$ 1.38% Footnote 70 DEPARTMENT: Recycling DEPARTMENT HEAD: Director of Public Works DEPARTMENT DESCRIPTION: The Ashwaubenon Public Works Department Recycling program picks up recyclables biweekly throughout the Village. Automated trucks pick-up the recycling and deliver it to the Brown County Recycling Transfer Station located on South Broadway just south of STH 172. SERVICES:  Fully single-stream recycling pick-up. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Public Works Field Operator I 1.00 1.00 Public Works Field Operator I 0.25 0.25 Total Full-Time Equivalents 1.25 1.25 BUDGET SUMMARY:  The 2018 Recycling Budget has seen a positive development in comparison to the 2017 Budget. The recycling markets had crashed in later 2016 forcing the Brown County MRF to begin charging $10/ton for recycled materials when in all of the previous years, they were able to provide a revenue to the communities. As 2017 progressed, the recycling markets stabilized and the Brown County MRF is projecting for 2018, a revenue of $5/ton for recycled materials. 71 Village of Ashwaubenon 2018 Budget Department: Recycling Fund: 100 Dept #: 5720 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 51,873 53,642 62,374 62,374 67,860 5,486 8.80% 5111..5112|5125|5130 Overtime/Comptime 3,849 7,367 3,831 3,831 5,831 2,000 52.21% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 55,722 61,009 66,205 66,205 73,691 7,486 11.31% 5210 Medicare/Fica 3,656 4,109 5,065 5,065 5,637 572 11.29% 5220 Health Insurance 18,005 28,724 27,578 27,578 23,982 (3,596) -13.04% 5221 Dental Insurance 1,000 1,110 1,260 1,260 1,427 167 13.25% 5222 Life Insurance 109 77 83 83 115 32 38.55% 5230 Disability - - 153 153 173 20 13.07% 5240 Retirement 3,802 3,982 4,506 4,506 4,937 431 9.57% 5199..5398 Total Benefits 26,573 38,002 38,645 38,645 36,271 (2,374) -6.14% 4998..5399 Total Personnel Services 82,295 99,011 104,850 104,850 109,962 5,112 4.88% 6113 Maintenance Supplies 2,139 287 2,000 2,000 2,000 - 0.00% 6122 Gas & Oil 13,939 10,740 13,408 15,408 11,808 (3,600) -23.36% ** 8100 Contracted Services 127 239 - - - - N/A 8108 Brown Co Mrf Charges - 573 5,000 22,200 - (22,200) -100.00% ** 8201 Vehicle Repairs - 11,487 16,080 16,080 16,080 - 0.00% 8202 Equipment Use Charge 51,401 40,193 48,827 48,827 32,279 (16,548) -33.89% 7199..8298 Total Purchased Services 57,383 61,662 69,907 87,107 48,359 (38,748) -44.48% 4997..9899 Total Expenditures 156,031$ 171,700$ 190,165$ 209,365$ 172,129 $ (37,236)$ -17.79% Footnotes: Acct - 6122: 10% increase over 2016. 2017 trending slightly below 2016. Acct - 8108: Decrease as Recycling Market rebounded in 2017. Recycling will change from $10/ton payment to $5/ton credit. Footnote 72 Village of Ashwaubenon 2018 Budget Department: Landfill Fund: 100 Dept #: 5730 DEPARTMENT DESCRIPTION: The Landfill Division of the Public Works Department funds the Village’s solid waste and recycling fees charged by the Brown County Port and Resource Recovery Department and by the Brown County Transfer Station. All costs associated with the landfilling, resource recovery and recycling of Village waste and recyclables are handled through this account. STAFFING: No staffing needs are required for the Landfill budget. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 8109 Brown County Landfill 177,416 202,262 180,000 188,000 191,000 3,000 1.60% ** 4997..9899 Total Expenditures 177,416$ 202,262$ 180,000$ 188,000$ 191,000$ 3,000$ 1.60% Footnotes: Acct - 8109: Increase as BC Port and Solid Waste has a projected 1.5% tipping fee increase. Footnote 73 Village of Ashwaubenon 2018 Budget Department: Weed Control Fund: 100 Dept #: 5740 DEPARTMENT DESCRIPTION: The Weed Control Division of the Public Works Department is responsible for the maintenance of the grass median islands, bridge abutment weed control and other Village right-of-way weed control as needed. STAFFING: Weed Control needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 9,428 9,119 9,000 9,000 10,000 1,000 11.11% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 9,428 9,119 9,000 9,000 10,000 1,000 11.11% 5210 Medicare/Fica 623 596 689 689 765 76 11.03% 5220 Health Insurance 3,163 3,334 2,308 2,308 2,889 581 25.17% 5221 Dental Insurance 176 176 166 166 139 (27) -16.27% 5222 Life Insurance 62 36 21 21 28 7 33.33% 5230 Disability - - 22 22 19 (3) -13.64% 5240 Retirement 641 602 594 594 560 (34) -5.72% 5199..5398 Total Benefits 4,665 4,744 3,800 3,800 4,400 600 15.79% 4998..5399 Total Personnel Services 14,094 13,864 12,800 12,800 14,400 1,600 12.50% 8100 Contracted Services 3,224 1,428 2,400 3,300 3,300 - 0.00% 4997..9899 Total Expenditures 17,318$ 15,292$ 15,200$ 16,100$ 17,700$ 1,600$ 9.94% Footnote 74 Village of Ashwaubenon 2018 Budget Department: Wood Chipping Fund: 100 Dept #: 5760 DEPARTMENT DESCRIPTION: The Wood Chipping Division of the Public Works Department is responsible for the year-round curbside collection, chipping and disposal of all tree and brush branches within the Village of Ashwaubenon. This program also includes all tree and debris clean-up after storm events as well as Christmas tree pick-up in January. STAFFING: Wood Chipping needs are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2017 projects. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 48,336 70,774 53,000 49,000 65,000 16,000 32.65% 5111..5112|5125|5130 Overtime/Comptime 1,971 128 1,000 1,000 - (1,000) -100.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 50,306 70,901 54,000 50,000 65,000 15,000 30.00% 5210 Medicare/Fica 3,480 5,020 4,000 3,825 4,973 1,148 30.01% 5220 Health Insurance 13,699 12,487 13,000 12,612 18,768 6,156 48.81% 5221 Dental Insurance 816 806 603 923 906 (17) -1.84% 5222 Life Insurance 97 77 116 116 185 69 59.48% 5230 Disability - - 124 124 127 3 2.42% 5240 Retirement 3,104 2,855 2,200 3,300 3,641 341 10.33% 5199..5398 Total Benefits 21,196 21,245 20,043 20,900 28,600 7,700 36.84% 4998..5399 Total Personnel Services 71,502 92,146 74,043 70,900 93,600 22,700 32.02% 6113 Maintenance Supplies 1,812 3,047 3,000 3,000 3,000 - 0.00% 8201 Vehicle Repairs - 38 315 - - - N/A 4997..9899 Total Expenditures 73,314$ 95,232$ 77,358$ 73,900$ 96,600$ 22,700$ 30.72% Footnote 75 DEPARTMENT: Park & Recreation Administration DEPARTMENT HEAD: PRF Director DEPARTMENT DESCRIPTION: Administrative functions of Parks, Recreation & Forestry SERVICES:  Administration of all program divisions  Policy and Program set-up and administration  Customer service for community questions  Planning, partnerships and evaluation of all PRF aspects STAFFING: 2017 FTE - Actual 2018 FTE - Budget Director of Parks, Recreation and Forestry 1.00 1.00 Aquatic Supervisor 1.00 1.00 Program Supervisor 1.00 1.00 Secretary 1.00 1.00 Summer Park Coordinator Part-Time Part-Time Total Full-Time Equivalents 4.00 4.00 Note: Summer Park Coordinator position shown as budgeted cost; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  Transitioned PRF operations from Village Hall to new Community Center  Continued updating written policy & operational procedures for community center rentals/permits.  Assistance in securing a $280,000 Great Lakes Restoration Initiative (GLRI) and National Resource Damage Assessment (NRDA) grant for wildlife attraction and invasive species elimination @ Ashwaubomay Park and Manseau Flats.  Began implementation of the GLRI & NRDA grant 2018 OBJECTIVES:  Continue fine tuning operational procedures and policies for community center.  Continue work with Bike & Pedestrian committee to update B & P Comprehensive Plan  Administration of GLRA/NRDA grant for Ashwaubomay Park and Manseau Flats BUDGET SUMMARY:  Minimal increase in Dues/subscriptions for Wisconsin Park & Recreation Association dues. 76 Village of Ashwaubenon 2018 Budget Department: Parks And Recreation Administration Fund: 100 Dept #: 5521 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 183,987 197,705 211,551 211,551 228,724 17,173 8.12% 5111..5112|5125|5130 Overtime/Comptime 803 1,179 1,000 1,000 1,000 - 0.00% 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 184,791 198,884 212,551 212,551 229,724 17,173 8.08% 5210 Medicare/Fica 12,340 13,069 16,261 16,261 17,574 1,313 8.07% 5220 Health Insurance 67,220 71,620 79,866 79,866 71,879 (7,987) -10.00% 5221 Dental Insurance 4,152 4,151 4,152 4,152 4,568 416 10.02% 5222 Life Insurance 641 669 966 966 1,005 39 4.04% 5230 Disability - - 495 495 525 30 6.06% 5240 Retirement 12,496 13,023 14,081 14,081 14,768 687 4.88% 5199..5398 Total Benefits 96,849 102,532 115,821 115,821 110,319 (5,502) -4.75% 4998..5399 Total Personnel Services 281,640 301,416 328,372 328,372 340,043 11,671 3.55% 6100 Office Supplies 2,033 2,117 2,900 2,900 2,900 - 0.00% 6213 Software Maintenance 5,615 11,914 6,000 6,000 6,000 - 0.00% 6302 Newspaper Publishing 75 16 150 1,000 1,000 - 0.00% 6305 Copy Machine - - 1,200 4,980 4,980 - 0.00% 6401 Uniforms 1,141 804 1,017 1,017 1,017 - 0.00% 6121.2..6598 Total Operating 6,831 12,734 8,367 12,997 12,997 - 0.00% 7100 Training/Conference 2,590 2,723 2,900 3,900 3,900 - 0.00% 7120 Dues & Subscriptions 792 871 1,000 1,250 1,290 40 3.20% ** 7130 Mileage Reimbursement 6,802 6,854 7,025 7,025 7,025 - 0.00% 6599..7198 Total Travel/Training 10,184 10,448 10,925 12,175 12,215 40 0.33% 8113 Printing 11,444 12,316 11,400 11,400 11,400 - 0.00% 8403 Cell Phone 4,123 5,926 6,000 3,045 2,520 (525) -17.24% 4997..9899 Total Expenditures 316,255$ 344,957$ 367,964$ 370,889$ 382,075$ 11,186$ 3.02% Footnotes: Acct - 7120: WPRA due increase Footnote 77 DEPARTMENT: High School Pool DEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: Community pool utilized by the Village of Ashwaubenon and Ashwaubenon School District for a variety of aquatic programming and school related events. SERVICES:  Provide Lifeguarding services and aquatic programming to the community and the Ashwaubenon School District. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Instructors/Guards Part-Time Part-Time Pool Director Part-Time Part-Time Pool Supervisor Part-Time Part-Time Swim Instructor Part-Time Part-Time Water Exercise Instructor Part-Time Part-Time Total Full-Time Equivalents Note: Positions are part-time, may include multiple persons and vary depending on participation. 2017 ACCOMPLISHMENTS:  Ashwaubenon Community Pool was selected to receive the 2017 Outstanding Aquatic Facility Design Award by the Wisconsin Parks and Recreation Association.  Started 6 new Aquatic therapy and warm water classes, offered a varied degree of aquatic programming to Ashwaubenon residents.  Hosted 2017 Boys High School Conference and Sectional swim meets. Staffed Ashwaubenon School District classes and programs to help ensure a safe aquatic environment.  Increased our swim lesson program numbers for the fall/ winter/ spring sessions. 2018 OBJECTIVES:  Continue to increase swimming lesson classes for the growing needs of the community.  Sec ure and train necessary staff to operate both pools and create a safe aquatic environment for all user groups.  Work with Ashwaubenon School District staff to schedule pool times benefitting all pool users.  Continue to host larger meets; 2017 Girls Conference and Sectional swim meets. 78 Village of Ashwaubenon 2018 Budget Department: High School Pool Fund: 100 Dept #: 5523 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance EXPENDITURES BY ACCOUNT 5110|5100 Hourly 33,520 43,229 72,460 72,460 75,806 3,346 4.62% 5210 Medicare/FICA 2,557 3,307 5,534 5,534 5,796 262 4.73% Total Personnel Services 36,077 46,536 77,994 77,994 81,602 3,608 4.63% 6104 Lifeguard Training Supplies - 275 500 500 500 - 0.00% 6115|6100 Pool and Lake Supplies 3,372 3,417 3,800 4,400 4,400 - 0.00% Total Supplies 3,372 3,692 4,300 4,900 4,900 - 0.00% 7100 Training/Conference 884 - 369 - - - N/A 8100 Contracted Services 4,220 4,033 5,500 5,500 5,500 - 0.00% Total Expenditures 44,553 $ 54,261 $ 88,163 $ 88,394 $ 92,002 $ 3,608 $ 4.08% EXPENDITURES BY PROGRAM/FUNCTION 9899|4997..98994487 Master Swim 2,972 2,581 2,500 2,500 2,500 - 0.00% 9899|4997..98994488 Aqua Zumba 1,247 1,451 3,000 3,000 3,000 - 0.00% 9899|4997..98994980|4400|4990Pool 4,256 3,438 4,669 4,900 4,900 - 0.00% 9899|4997..98994981|4991 Lifeguard 7,901 25,399 26,400 26,400 30,082 3,682 13.95% 9899|4997..98994982 Pool Director - - 2,901 2,901 2,901 - 0.00% 9899|4997..98994983|4995 Pool Supervisor 9,293 4,842 6,538 6,538 7,536 998 15.26% 9899|4997..98994984|'' Swim Instructor 17,589 16,102 41,120 41,120 39,785 (1,335) -3.25% 9899|4997..98994985 Water Exercise Instructor 27 448 1,035 1,035 1,298 263 25.41% 9899|4997..98994986 Lifeguard Instructor 20 - - - - - N/A 9899|4997..98994987 Lifeguard - School District 50 - - - - - N/A 9899|4997..98994988 Supervisor - School District 1,198 - - - - - N/A 9899|4997..98994989 Swim Instructor - School District - - - - - - N/A Total Expenditures 44,553 $ 54,261 $ 88,163 $ 88,394 $ 92,002 $ 3,608 $ 4.08% Footnote 79 DEPARTMENT: Ashwaubomay LakeDEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: Operation and maintenance of Ashwaubomay Lake; including lifeguard services, admissions, concessions and general facility supervision. The lake is an outdoor man-made lake facility providing a swimming and beach experience open to all public during the summer months. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Life Guards Part-Time Part-Time Café Supervisor Part-Time Part-Time Concessions/Ticket Seller Part-Time Part-Time Lake Supervisor Part-Time Part-Time Total Full-Time Equivalents Note: Positions are part-time, may include multiple persons and vary depending on participation. 2017 ACCOMPLISHMENTS:  Successfully and safely operated the lake for the 10 week season.  Offered multiple special events, Father’s Day swim, Superhero Day, Party in the USA and Doggie Dip. This year reaching a record high of 380 dogs.  Added a floating raft which was used by many children and families, bringing many positive comments from community.  Increased presence in social media public relations – Facebook followers now number over 4500, allowing us to actively market the facility. 2018 OBJECTIVES:  Install the newly purchased frog slide in the tiny tot area.  Continue to provide a safe and enjoyable experience for patrons.  Recruit and train quality lifeguard and associate staff to meet patron load demands.  Market Ashwaubomay Lake to be an area destination point, through public relations, marketing, improved and expanded amenities, and services. 80 Village of Ashwaubenon 2018 Budget Department: Ashwaubomay Lake Fund: 100 Dept #: 5524 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance EXPENDITURES BY ACCOUNT 5110 Hourly 60,342 79,667 78,297 78,297 78,297 - 0.00% 5210 Medicare/FICA 4,596 6,094 5,986 5,986 5,986 - 0.00% Total Personnel Services 64,938 85,761 84,283 84,283 84,283 - 0.00% 6104 Lifeguard Training Supplies - - 200 200 200 - 0.00% 6114 Concession Supplies 19,411 21,788 20,322 20,322 20,322 - 0.00% 6115 Pool and Lake Supplies 6,685 7,960 7,400 7,400 7,400 - 0.00% 6116 Janitorial Supplies 1,357 669 775 775 775 - 0.00% Total Supplies 27,453 30,417 28,697 28,697 28,697 - 0.00% 6214 Fire Alarm/Security Maint - 936 - - - - N/A 6303 Licenses - 662 - - - - N/A Total Operating - 1,598 - - - - N/A 7100 Training/Conference 35 - - - - - N/A 8400 Gas & Electric 3,231 2,239 2,796 3,487 2,796 (691) -19.82% 8401|8100 Water & Sewer 27,047 28,135 20,900 20,900 20,900 - 0.00% Total Utilities 30,278 30,374 23,696 24,387 23,696 (691) -2.83% Total Expenditures 122,704 $ 148,150 $ 136,676 $ 137,367 $ 136,676 $ (691) $ -0.50% EXPENDITURES BY PROGRAM/FUNCTION 9899|4997..98994990|4980|4983|4984|4405|4699|4988|''|4488Lake 57,946 62,511 52,393 53,084 52,393 (691) -1.30% ** 9899|4997..98994991|4652|4981Lifeguard 41,062 55,990 57,420 57,420 57,420 - 0.00% 9899|4997..98994992 Café Supervisor 6,030 6,826 5,596 5,596 5,596 - 0.00% 9899|4997..98994993 Concessionaire 11,614 14,305 15,966 15,966 15,966 - 0.00% 9899|4997..98994994 Lake Director - - - - - - N/A 9899|4997..98994995 Lake Supervisor 6,052 8,518 5,301 5,301 5,301 - 0.00% Total Expenditures 122,704 $ 148,150 $ 136,676 $ 137,367 $ 136,676 $ (691) $ -0.50% Footnotes: Acct - 8400: 0% change from 2017 forecast. Footnote 81 DEPARTMENT: Adult Recreation DEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: Adult Recreation offers a wide variety of classes, athletic leagues and services to the Community. We partner with local organizations to offer instruction al classes such as golf, tennis and pickleball. We offer a wide variety of fitness classes for all ages and abilities. Our senior programming provides a number of educational classes and community services including Meals on Wheels. SERVICES:  Educational Senior Classes  Athletic Leagues  Fitness and Classes  Bus Trips  Meals on Wheels  Instructional Classes STAFFING: 2017 FTE - Actual 2018 FTE - Budget Adult Softball Scorekeeper Part-Time Part-Time Adult New Program Instructor Part-Time Part-Time Bean Bag Instructor Part-Time Part-Time Summer Softball Umpires Part-Time Part-Time Total Full-Time Equivalents Note: Positions are part-time, may include multiple persons and vary depending on participation. 2017 ACCOMPLISHMENTS:  Hosted 2 Pickleball tournaments bringing 24 teams from across Wisconsin to Ashwaubenon.  Partnered with Woodside Senior Communities to offer 8 new Lunch and Learn senior classes.  Rejuvenated our Breakfast with the Expert series by forming a new partnership with Home Instead which offers 6 senior educational classes.  Partnered with the Brown County ADRC to bring 3 new senior special events to the village including the Cinco De Mayo Fiesta, Senior Summer Picnic and Harvest Dance.  Continued to update and add new fitness programming to stay up to date on current trends.  Organized and ran 4 different softball leagues playing from May through late August.  Another successful season of 10 Summer Concerts at Klipstine Park. 2018 OBJECTIVES:  Continue to offer a wide variety of programming to meet the needs of our community.  Develop relationships with local businesses to develop new class offerings.  Expand our offerings in Pickleball to meet public demand.  Continue to grow programming to utilize new community center.  Work with surrounding municipalities to offer bus trips in 2018 to locations such as Downtown Chicago, Apple Fest, a Brewer game, Bucks game, Lake Geneva and Ikea. 82 Village of Ashwaubenon 2018 Budget Department: Adult Recreation Fund: 100 Dept #: 5525 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance EXPENDITURES BY ACCOUNT 5110 Hourly 15,662 13,034 21,212 21,212 21,212 - 0.00% 5111 Overtime - - - - - - N/A 5398|5199..5398 Benefits 1,405 1,018 1,625 1,625 1,623 (2) -0.12% Total Personnel Services 17,067 14,052 22,837 22,837 22,835 (2) -0.01% 6114 Concession Supplies 212 210 350 350 - (350) -100.00% 6118 Program Supplies 6,790 10,333 10,450 10,450 10,450 - 0.00% Total Supplies 7,002 10,543 10,800 10,800 10,450 (350) -3.24% 6124 Program/Trip Expense 2,161 - 3,200 3,200 3,200 - 0.00% 8100 Contracted Services 18,734 21,070 18,800 18,800 18,800 - 0.00% Total Expenditures 44,964 $ 45,665 $ 55,637 $ 55,637 $ 55,285 $ (352) $ -0.63% EXPENDITURES BY PROGRAM/FUNCTION 9899|4997..98992419 Sports Complex 212 210 350 350 - (350) -100.00% ** 9899|4997..98994411 Special Events 440 609 - - - - N/A 9899|4997..98994421 Bus Trips - Other trips 2,275 1,533 - - - - N/A 9899|4997..98994431 Pickleball - - 750 750 750 - 0.00% 9899|4997..98994500 Senior Citizen Coordinator 2,573 - - - - - N/A 9899|4997..98994501 Senior Citizens 4,523 3,475 7,200 7,200 7,200 - 0.00% 9899|4997..98994502|4658 Adult Tennis 284 - - - - - N/A 9899|4997..98994650 Adult Golf - - 800 800 800 - 0.00% 9899|4997..98994651 Scorekeepers 4,439 1,324 3,283 3,283 3,283 - 0.00% 9899|4997..98994652|4482|4424Adult Summer Softball 3,359 3,877 4,000 4,000 4,000 - 0.00% 9899|4997..98994656|4400 Adult Fitness 10,835 13,829 12,500 12,500 12,500 - 0.00% 9899|4997..98994660|''|4401|4427|4410Adult New Programs 2,605 4,085 5,028 5,028 5,028 - 0.00% 9899|4997..98994661 Bean Bag 100 50 578 578 578 - 0.00% 9899|4997..98994671 Umpire - Social - NonCert 3,859 2,368 4,437 4,437 4,435 (2) -0.05% 9899|4997..98994673|4672 Umpire - Modified - NonCert 4,494 9,230 7,596 7,596 7,596 - 0.00% 9899|4997..98994676 Umpire - Modified - Alone 41 - 3,115 3,115 3,115 - 0.00% 9899|4997..98994699 Softball Tournaments - - - - - - N/A 9899|4997..98994700 Summer Concerts 4,925 5,075 6,000 6,000 6,000 - 0.00% Total Expenditures 44,964 $ 45,665 $ 55,637 $ 55,637 $ 55,285 $ (352) $ -0.63% Footnotes: Acct - 6114: Move to Community Center. New machine at CC and machine no longer at Sorts Complex Acct - 6118: Transferred from Community Center Program Supplies Footnote 83 DEPARTMENT: Co-Sponsored Recreation DEPARTMENT HEAD: PR&F Director DEPARTMENT DESCRIPTION: Co-Sponsored Recreation partners with seven different organizations to provide programming for 1,000+ children each year. These organizations are: Ashwaubenon Youth Baseball, Ashwaubenon Youth Soccer, Ashwaubenon Girls Softball, Ashwaubenon Wrestling Club, Ashwaubenon Special Children’s, Ashwaubenon Swim Club, and Ashwaubenon Youth Football. The village provides partial funding for equipment/wages, free facility use, upkeep and grooming of facilities, insurance coverage, community center access for meetings, staff to attend meetings etc. SERVICES:  Funding for equipment, wages and insurance coverage.  Free facility use and use of community center for meetings.  Upkeep, grooming and/or lining/prep of respective facilities.  Provide staff liaison to attend co-sponsored board meetings and help with program concerns. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Special Children Workers Part-Time Part-Time AYB Umpires Part-Time Part-Time Swim Club Part-Time Part-Time Total Full-Time Equivalents Note: Positions are part-time, may include multiple persons and vary depending on participation. 2017 ACCOMPLISHMENTS:  Provided recreation opportunities to 1000+ children in concert with Village youth organizations  Offered guidance and direction to organizations as needed. 2018 OBJECTIVES:  Re-establish an AYS (Ashwaubenon Youth Soccer) board with enough members to handle all aspects of running a large youth organization. Re-establish participants at 300 plus.  Continue partnership with organizations to assist volunteer boards in providing quality recreation programming.  Partner with organizations when applicable to maintain and improve athletic facilities. BUDGET SUMMARY:  Staff increase requested from $10,103 to $13,588 for Special Children’s program. Based on 2-year actuals. 84 Village of Ashwaubenon 2018 Budget Department: Co-Sponsored Recreation Fund: 100 Dept #: 5527 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance EXPENDITURES BY ACCOUNT 5110|5100 Hourly 41,330 51,885 39,381 39,381 42,618 3,237 8.22% 5111 Overtime - - - - - - N/A 5398|5199..5398 Benefits 3,152 3,970 3,013 3,013 3,260 247 8.20% Total Personnel Services 44,482 55,855 42,394 42,394 45,878 3,484 8.22% Program Supplies 6118 4481 Ashwaubenon Youth Baseball 3,120 3,268 3,000 3,000 3,000 - 0.00% 6118 4482 AGSA 5,750 5,750 5,750 5,750 5,750 - 0.00% 6118 4483 Youth Football Association 2,346 2,346 2,346 2,346 2,346 - 0.00% 6118 4484 Ashwaubenon Youth Soccer 5,400 5,400 5,400 5,400 5,400 - 0.00% 6118 4485 Wrestling Club 2,427 427 427 427 427 - 0.00% 6118 4486 Swim Club - - 2,338 2,338 2,338 - 0.00% 6118 * - 40 - - - - N/A 6118 Total Program Supplies 19,043 17,231 19,261 19,261 19,261 - 0.00% 8305 Property & Liability Insurance 3,622 3,666 4,200 4,200 4,200 - 0.00% Total Expenditures 67,147 $ 76,752 $ 65,855 $ 65,855 $ 69,339 $ 3,484 $ 5.29% EXPENDITURES BY PROGRAM/FUNCTION 9899|4997..98994480 Special Children's Program 8,015 12,458 10,103 10,103 13,587 3,484 34.48% 9899|4997..98994481 Ashwaubenon Youth Baseball 12,764 11,834 10,896 10,896 10,896 - 0.00% 9899|4997..98994482 AGSA 5,750 5,750 5,750 5,750 5,750 - 0.00% 9899|4997..98994483 Youth Football Association 2,346 2,346 2,346 2,346 2,346 - 0.00% 9899|4997..98994484 Ashwaubenon Youth Soccer 5,400 5,400 5,400 5,400 5,400 - 0.00% 9899|4997..98994485 Wrestling Club 2,427 427 427 427 427 - 0 9899|4997..98994486 Swim Club 25,631 34,829 26,733 26,733 26,733 - 0 9899|4997..98994651|'' Co-Sponsored Administration 4,814 3,708 4,200 4,200 4,200 - 0 Total Expenditures 67,147 $ 76,752 $ 65,855 $ 65,855 $ 69,339 $ 3,484 $ 5.29% Footnote 85 DEPARTMENT: Youth Recreation DEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: Youth Recreation offers a wide variety of classes, trips, athletics, special events and services to the Village. We offer a wide range of classes such as dance, tumbling, basketball, soccer and tae kwon do. We offer a flag football league during the fall. Throughout the year we offer bus trips to places like Marquette Mountain, Tundra Lodge, Ashwaubomay and Bay Beach. Our Park Program offers children a free and safe place to play at our park system throughout the summer at seven different locations. SERVICES:  Provide educational classes  Bus Trips  Affordable Summer Day Camp  Sports Classes and Leagues  Offer a wide variety of special events to bring the community together STAFFING: 2017 FTE - Actual 2018 FTE - Budget Dance Instructors Part-Time Part-Time Gymnastics Instructors Part-Time Part-Time Pom Pon Instructor Part-Time Part-Time Youth Flag Football Part-Time Part-Time New Program Instructors Part-Time Part-Time Special Events Leaders Part-Time Part-Time Teen Program Instructor Part-Time Part-Time Playground Leaders Part-Time Part-Time Program Assistant Part-Time Part-Time Toddler & Preschool Instructor Part-Time Part-Time Rookie Basketball Camp Instructor Part-Time Part-Time Tots/Rookie Football Instructor Part-Time Part-Time Rookie T-Ball Instructor Part-Time Part-Time Rookie Soccer Instructor Part-Time Part-Time Day Camp Leaders Part-Time Part-Time Total Full-Time Equivalents Note: Positions are part-time, may include multiple persons and vary depending on participation. 86 DEPARTMENT: Youth Recreation DEPARTMENT HEAD: Parks, Recreation & Forestry Director 2017 ACCOMPLISHMENTS:  Summer Day Camp completely sold out all 45 spots of the 10 week program. 10 more spots per week were created to help support demand and were also filled.  Park program had a total of 4,860 total visits throughout the summer.  The 4 Neighborhood Special Events took place at Fort Howard Park, Smith Park, Waterford Park and Sand Acres Park bringing out over 1,000 residents for food, games, bounce houses and movies.  Continued partnership with Ashwaubenon School District and Alumni Association to the join the Funathalon and Ashwaubenon Blast. Sold writbands for children’s games, activities and inflatables to help offset costs. 2018 OBJECTIVES:  Continue to improve Day Camp activities and trips to continue the programs popularity.  Continue to add new programming offerings taking place at the Community Center.  Find creative new games and activities to increase number of children attending Park Program. BUDGET SUMMARY:  Added $3, 000 to contracted services for Day Camp trips due to a larger number of children enrolled in the program. This amount is fully offset by the additional registration revenue.  Increased day camp wages as an additional staff member is needed for the 10 additional campers per week. 87 Village of Ashwaubenon 2018 Budget Department: Youth Recreation Fund: 100 Dept #: 5530 Footnote 2018 vs 2017 Budget Account & 2015 2016 2017 2017 2018 $ % Project Code Description Actual Actual Forecast Budget Budget Variance Variance EXPENDITURES BY ACCOUNT 5110 Hourly 61,704 70,211 76,523 76,523 80,211 3,688 4.82% 5111 Overtime 317 - - - - - N/A 5398|5199..5398 Benefits 4,815 5,371 5,855 5,855 6,136 281 4.80% Total Personnel Services 66,836 75,582 82,378 82,378 86,347 3,969 4.82% 6104 Lifeguard Training Supplies - - 500 500 500 - 0.00% 6118 Program Supplies 15,431 13,226 21,300 21,300 21,300 - 0.00% 6304 Postage - 49 - - - - N/A 7130 Mileage Reimbursement 82 71 225 225 225 - 0.00% 8100 Contracted Services 8,278 14,975 15,215 15,215 18,215 3,000 19.72% Total Expenditures 90,627 $ 103,903 $ 119,618$ 119,618$ 126,587$ 6,969 $ 5.83% EXPENDITURES BY PROGRAM/FUNCTION 9899|4997..98994400 Playground Program 446 1,149 3,500 3,500 3,500 - 0.00% 9899|4997..98994401 Dance 3,376 7,208 6,620 6,620 6,620 - 0.00% 9899|4997..98994402 Gymnastics/Tumbling 291 492 696 696 696 - 0.00% 9899|4997..98994404 Pom Pons 3,068 766 3,828 3,828 3,828 - 0.00% 9899|4997..98994405 Youth Flag Football 844 793 3,113 3,113 3,113 - 0.00% 9899|4997..98994407 Youth Golf 392 336 - - - - N/A 9899|4997..98994408 Youth Tennis 1,191 50 2,000 2,000 2,000 - 0.00% 9899|4997..98994410 Youth New Programs 2,655 1,698 3,078 3,078 3,078 - 0.00% 9899|4997..98994411|4005 Special Events 4,839 5,413 10,552 10,552 10,552 - 0.00% 9899|4997..98994416 Teen Programs - - 828 828 828 - 0.00% 9899|4997..98994418|4002|4004Park Leader 25,196 28,763 28,874 28,874 28,877 3 0.01% 9899|4997..98994419 Program Assistant 4,868 6,379 6,179 6,179 6,175 (4) -0.06% 9899|4997..98994420 Bus Trip - Playground 821 1,878 1,000 1,000 1,000 - 0.00% 9899|4997..98994421 Bus Trip - Other Trips - 2,963 1,515 1,515 1,515 - 0.00% 9899|4997..98994422 Toddler & Preschool Program 45 85 796 796 796 - 0.00% 9899|4997..98994424 Neighborhood Events 2,875 2,795 3,000 3,000 3,000 - 0.00% 9899|4997..98994425 Rookie Basketball Camp 142 537 646 646 646 - 0.00% 9899|4997..98994426 Tots/Rookie Football 1,546 2,433 1,163 1,163 1,163 - 0.00% 9899|4997..98994427 Youth Football Site Supervisors - - - - - - N/A 9899|4997..98994428 Rookie T-Ball 380 659 970 970 970 - 0.00% 9899|4997..98994429 Rookie Soccer 985 806 1,034 1,034 1,034 - 0.00% 9899|4997..98994430 Day Camp 36,363 38,549 40,001 40,001 46,971 6,970 17.42% 9899|4997..98994440|''|4651|4652Administrative 304 151 225 225 225 - 0.00% Total Expenditures 90,627 $ 103,903 $ 119,618$ 119,618$ 126,587$ 6,969 $ 5.83% Footnotes: Acct - 8100: Day Camp-field trip expenses have risen due to more children in camp. Additional revenue exceeds costs. Footnote 88 DEPARTMENT: Park Maintenance DEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: The Parks Maintenance division is responsible for the safe upkeep and maintenance of 22 parks and all associated facilities/buildings, over 12 miles of trails, athletic fields used by both the public and the Ashwaubenon School District (ASD), and multiple associated facilities. SERVICES:  Maintenance of 22 park facilities  Projects & park upgrade installations.  Maintenance of 14 picnic shelters.  Grooming and maintenance of 16 baseball/softball diamonds.  Maintenance of 13 athletic and soccer fields.  Maintenance/upkeep of 33 court areas  General upkeep of 300 acres of parkland.  Upkeep of 12+ miles of trail.  Associated facility upkeep and maintenance; including marina, storage buildings, ASD playgrounds, trailheads and other.  Grass cutting and trimming of all parks, trails, Village medians and other locations. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Park Foreman 1.00 1.00 Park Maintenance 1.00 1.00 Park Maintenance - Seasonal Part-Time Part-Time Total Full-Time Equivalents 2.00 2.00 Note: Seasonal positions are shown as budgeted costs; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  Installation of Fort Howard Park and Pioneer School Playgrounds.  Installation of the Klipstine Park Fitness Trail and fitness stations.  Installation of exterior amenities at community center.  Completed major fencing repairs to Ashwaubomay baseball complex and the Ashwaubenon Sports Complex.  Installation of Frog slide at Ashwaubomay Lake. 2018 OBJECTIVES:  Complete the cricket field pitch with hardscape.  Continued slab and permanent table instllation at community parks to promote focus on “gathering spaces”.  Continued trail and pathway development in park system and Village areas.  Playground replacement at Gillis Park. 89 Village of Ashwaubenon 2018 Budget Department: Park Maintenance Fund: 100 Dept #: 5541 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 198,538 182,718 189,973 189,973 192,302 2,329 1.23% 5111..5112|5125|5130 Overtime/Comptime 2,615 3,731 3,000 3,000 3,000 - 0.00% 5120 Longevity 258 242 360 360 240 (120) -33.33% 5100..5190 Total Salaries and Wages 201,411 186,691 193,333 193,333 195,542 2,209 1.14% 5210 Medicare/Fica 14,426 13,415 14,790 14,790 14,959 169 1.14% 5220 Health Insurance 34,666 31,587 39,278 39,278 35,350 (3,928) -10.00% 5221 Dental Insurance 2,180 1,926 2,076 2,076 2,284 208 10.02% 5222 Life Insurance 336 287 356 356 561 205 57.58% 5230 Disability - - 296 296 300 4 1.35% 5240 Retirement 8,620 7,541 8,179 8,179 8,207 28 0.34% 5199..5398 Total Benefits 60,228 54,755 64,975 64,975 61,661 (3,314) -5.10% 4998..5399 Total Personnel Services 261,639 241,446 258,308 258,308 257,203 (1,105) -0.43% 6113 Maintenance Supplies 2,586 2,874 2,700 2,700 2,700 - 0.00% 6116 Janitorial Supplies 1,073 1,664 2,400 1,590 1,590 - 0.00% 6117 Athletic Field Supplies 27,777 26,031 29,862 29,862 29,862 - 0.00% 6000..6121.1 Total Supplies 31,465 30,569 34,962 34,152 34,152 - 0.00% 6122 Gas & Oil 23,981 19,756 19,750 25,800 21,732 (4,068) -15.77% ** 6211 Repairs-Building/Equipment 36,186 33,812 35,100 35,100 38,000 2,900 8.26% 6402 Shoe Allowance 318 875 667 525 525 - 0.00% 6121.2..6598 Total Operating 60,485 54,442 55,517 61,425 60,257 (1,168) -1.90% 8100 Contracted Services 6,916 4,913 6,500 8,400 8,400 - 0.00% 8201 Vehicle Repairs 34,047 20,439 31,000 31,000 16,000 (15,000) -48.39% 8202 Equipment Use Charge 36,086 31,623 28,732 28,732 25,601 (3,131) -10.90% 8205 Equipment Rental 8,298 8,122 8,300 8,300 8,300 - 0.00% 7199..8298 Total Purchased Services 85,346 65,097 74,532 76,432 58,301 (18,131) -23.72% 8400 Gas & Electric 36,881 36,314 44,604 37,000 44,604 7,604 20.55% ** 8401 Water/Sewer/Storm Water 22,245 23,939 24,000 28,073 28,073 - 0.00% 8399..8498 Total Utilities 59,126 60,253 68,604 65,073 72,677 7,604 11.69% 9121 Equipment < $5000 4,940 4,203 4,900 4,900 3,200 (1,700) -34.69% 4997..9899 Total Expenditures 503,001$ 456,010$ 496,823$ 500,290$ 485,790$ (14,500)$ -2.90% Footnotes: Acct - 6122: 10% increase over 2016. 2017 trending slightly below 2016. Acct - 8400: 0% change from 2017 forecast. Footnote 90 DEPARTMENT: Community Center DEPARTMENT HEAD: PRF Director DEPARTMENT DESCRIPTION: The Ashwaubenon Community Center is a public facility where we provide recreational programming to Village residents. This facility is host to many senior classes and events. When not being used for programming the facility is available to residents to rent out. The community center is also host to many meetings for our co- sponsored groups and businesses in the area. SERVICES:  Event Rentals  Meeting rooms  Recreation Program Facility  Special Event Location STAFFING: 2017 FTE - Actual 2018 FTE - Budget Community Center Supervisor 0.60 0.60 Weekend Permit Staff Part-Time Part-Time Total Full-Time Equivalents 0.60 0.60 Note: Part-time positions are shown as budgeted; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  The new Ashwaubenon Community center has now been open for over a year.  The Park & Rec offices were built and moved to this new location.  Projected rental revenue exceeded first year expectations with demand still increasing.  New programming classes, clubs and special events added to attract residents to the facility.  New partnerships with Home Instead, Woodside, the Brown County ADRC and Lifelong Learning Institute have aided in creating new programming opportunities. 2018 OBJECTIVES:  Continue to increase revenue through increased rental utilization.  Programming will continue to increase as we try offering new classes and events. Continued partnerships will help us offer unique programming as well and attract larger audiences.  Achieve maximum facility utilization through programming, rentals and Community-based organization usage. BUDGET SUMMARY:  Increase in Supervisor wages due to increase in rental demand, offset by additional rental revenue.  Decrease in Fire alarm/security maintenance based on 2017 actuals.  $1,000 increase in contracted facility cleaning services based on 2017 actuals.  Gas and Electric decrease based on 2017 actuals.  $1,440 increase in television expenses based on 2017 actuals.  $350 soda concessions moved from adult recreation budget. The machine at the Ashwaubenon Sports Complex was removed and a machine was added to the Community Center. 91 Village of Ashwaubenon 2018 Budget Department: Community Center Fund: 100 Dept #: 5551 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5190 Total Salaries and Wages 2,145 14,135 29,003 29,003 29,900 897 3.09% 5210 Medicare/Fica 155 1,059 2,218 2,218 2,287 69 3.11% 5220 Health Insurance 357 774 - - - - N/A 5221 Dental Insurance 25 53 - - - - N/A 5222 Life Insurance 2 4 - - - - N/A 5230 Disability - - - - - - N/A 5240 Retirement 84 191 - - - - N/A 5199..5398 Total Benefits 623 2,081 2,218 2,218 2,287 69 3.11% 4998..5399 Total Personnel Services 2,768 16,215 31,221 31,221 32,187 966 3.09% 6100 Office Supplies - 664 - - - - N/A 6113 Maintenance Supplies - 524 750 2,200 2,200 - 0.00% 6114 Concession Supplies - 219 250 - 350 350 N/A 6116 Janitorial Supplies 100 3,477 3,610 3,610 3,610 - 0.00% 6118 Program Supplies - 324 750 1,000 1,000 - 0.00% 6000..6121.1 Total Supplies 100 5,208 5,360 6,810 7,160 350 5.14% 6214 Fire Alarm/Security Maint - - 1,000 1,000 500 (500) -50.00% 6305 Copy Machine - - - - 5,000 5,000 N/A 6121.2..6598 Total Operating - 3,700 1,000 1,000 5,500 4,500 450.00% 8100 Contracted Services - - 10,000 14,000 15,000 1,000 7.14% 8400 Gas & Electric 5,053 11,314 22,800 25,621 22,800 (2,821) -11.01% ** 8401 Water/Sewer/Storm Water 2,626 2,037 2,300 2,300 2,300 - 0.00% 8405 Television Expenses - 983 1,375 - 1,440 1,440 N/A 8399..8498 Total Utilities 7,679 14,334 26,475 27,921 26,540 (1,381) -4.95% 4997..9899 Total Expenditures 10,546$ 41,622$ 74,056$ 80,952$ 86,387$ 5,435$ 6.71% Footnotes: Acct - 6211: Establish funding for repairs and maintenance. Acct - 8400: 0% change from 2017 forecast. Footnote 92 Village of Ashwaubenon 2018 Budget Department: Performing Arts Center Fund: 100 Dept #: 5561 DEPARTMENT DESCRIPTION: The Performing Arts Center Department funds the Village's share of the cost of the new PAC manager role. The overall personnel services costs of the position is split 50/50 with the Ashwaubenon School District. The primary function of this position is to manage the use of the facility. STAFFING: The PAC Manager position is a paid position through the Ashwaubenon School District where the Village will be billed for 50% of the overall personnel services costs. Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 8100 Contracted Services - - 42,293 47,507 80,688 33,181 69.84% ** 4997..9899 Total Expenditures -$ -$ 42,293$ 47,507$ 80,688$ 33,181$ 69.84% Footnotes: Acct - 8100: Part-time positions added. Footnote 93 DEPARTMENT: Forestry DEPARTMENT HEAD: Parks, Recreation & Forestry Director DEPARTMENT DESCRIPTION: Ashwaubenon’s Urban Forestry program provide a safe urban forest while striving to preserve the natural beauty and benefits that trees and greenspace provide our residents and visitors. This effort seeks to maximize the environmental and psychological benefits of our urban forest, while enhancing property values and quality of life for residents. SERVICES:  Design, planning, planting and management of street and park trees, landscapes, greenspaces, and beautification projects within the Village.  Provide technical assistance to residents on issues relating to their private trees.  Coordinate Village’s volunteer based Adopt-A-Park and Adopt-A-Garden programs. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Forester 1.00 1.00 Forestry Seasonal Part-Time Part-Time Total Full-Time Equivalents 1.00 1.00 Note: Seasonal positions are shown as budgeted; actuals vary as services are needed. 2017 ACCOMPLISHMENTS:  Tree work completed this year (through September 18, 2017 and under contract): pruned 706 trees (308 standard, 155 raising, 151 sidewalk clearance, 30 storm damage, 41 misc. prune), removed 102 trees, and ground 70 stumps.  Planted 94 trees throughout the Village and participated in the Packer’s “First Down for Trees” tree planting program that provided 45 trees to plant throughout the Village.  Discovered Emerald Ash Borer within the Village on January 26 and continued implementation of the Village’s EAB readiness plan.  Developed and implemented a program to manage the large volume of wood waste to be generated through present and future ash removals.  Finished street tree pruning in Management Area 6 (Argonne Park neighborhood).  Surveyed all stop signs in the Village for vegetative obstructions and pruned as necessary to ensure public safety.  Designed and planted an arborvitae planting at Fort Howard Park to reduce wind for users of the pickleball courts area.  Completed implementation of the street tree planting plan for the Woods Edge subdivision. 94 DEPARTMENT: Forestry DEPARTMENT HEAD: Parks, Recreation & Forestry Director 2018 OBJECTIVES:  Continue EAB advanced planning for the Village’s 1207 Village owned ash trees to include pre - emptive removals, chemicals treatments and monitoring.  Sectional street tree pruning in Management Area 3 (Fort Howard Park and Cormier School Neighborhoods) continuing into Management Area 7 (Sherwood Forest Neighborhood) as resources allow.  Education of public on EAB to include the Village’s EAB Readiness plan and homeowner responsibility once EAB impacts the Village’s urban forest.  Removal and replacement of street and park trees as identified in annual fall survey.  Continue to strive for a 6-year pruning cycle for Village maintained trees that includes a young tree training program for trees less than 10” in diameter. BUDGET SUMMARY:  Emerald Ash Borer was discovered in the Village last January. Although we have been anticipating and preparing for its arrival for many years, it is now time to begin to seriously commit resources to its management. To date, the Village has done as much as we could to prepare for EAB without asking for additional funding, but within this budget request there are several requests to allow the Village to enter the next level of EAB management. Delaying action on managing EAB will not change the unevitable outcome that we are facing in the coming years.  The Village’s current pruning cycle is projected to be over 18 years. This figure increases to over 24 years when park trees are included. A significant i ncrease in the Village’s pruning budget allocation is needed to bring this cycle down to a 6 year pruning cycle which promotes tree health, increases safety and minimizes request/complaint pruning work.  Requests have been submitted to cost share the purchase a stump grinder with the Village of Allouez and replace our current 1998 aerial lift truck 95 Village of Ashwaubenon 2018 Budget Department: Forestry Administration Fund: 100 Dept #: 5610 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5110|5140..5190 Salaries and Wages 97,061 93,291 94,768 94,768 95,901 1,133 1.20% 5111..5112|5125|5130 Overtime/Comptime - - - - - - N/A 5120 Longevity - - - - - - N/A 5100..5190 Total Salaries and Wages 97,061 93,291 94,768 94,768 95,901 1,133 1.20% 5210 Medicare/Fica 6,901 6,561 7,249 7,249 7,336 87 1.20% 5220 Health Insurance 20,331 16,738 13,624 13,624 16,336 2,712 19.91% 5221 Dental Insurance 1,409 1,250 1,038 1,038 1,142 104 10.02% 5222 Life Insurance 118 97 86 86 136 50 58.14% 5230 Disability - - 143 143 145 2 1.40% 5240 Retirement 5,109 4,408 3,853 3,853 3,873 20 0.52% 5199..5398 Total Benefits 33,869 29,054 25,993 25,993 28,968 2,975 11.45% 4998..5399 Total Personnel Services 130,930 122,345 120,761 120,761 124,869 4,108 3.40% 6101 Operational Supplies 4,508 2,614 4,700 4,700 4,700 - 0.00% 6123 Landscaping Supplies 9,222 6,837 9,200 9,200 9,200 - 0.00% 6213 Software Maintenance 1,350 1,350 1,350 1,350 1,350 - 0.00% 6402 Shoe Allowance 132 - 175 175 175 - 0.00% 6121.2..6598 Total Operating 10,704 8,187 10,725 10,725 10,725 - 0.00% 7100 Training/Conference 694 228 1,100 1,100 1,100 - 0.00% 7120 Dues & Subscriptions 495 350 330 330 330 - 0.00% 6599..7198 Total Travel/Training 1,189 578 1,430 1,430 1,430 - 0.00% 8100 Contracted Services 39,687 25,574 20,250 20,250 46,500 26,250 129.63% ** 8114 Tree Planting - Village 10,636 7,303 11,000 11,000 11,000 - 0.00% 8117 Tree Planting - Residents 6,881 9,354 3,000 3,000 3,000 - 0.00% 8201 Vehicle Repairs 5,838 4,765 4,700 2,500 2,500 - 0.00% 8202 Equipment Use Charge 2,853 249 2,425 2,425 11,707 9,282 382.76% ** 7199..8298 Total Purchased Services 65,895 47,244 41,375 39,175 74,707 35,532 90.70% 4997..9899 Total Expenditures 213,226$ 180,969$ 178,991$ 176,791$ 216,431$ 39,640$ 22.42% Footnotes: Acct - 8100: Additional $17,500 for tree trimming services. Acct - 8100: Add $11,500 for EAB tree removal services. Acct - 8202: New aerial lift truck and stump grinder. Footnote 96 Village of Ashwaubenon 2018 Budget Department: Animal Control Fund: 100 Dept #: 5810 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 6101 Operational Supplies 41 262 500 1,000 1,200 200 20.00% ** 8100 Contracted Services 1,281 - 500 2,500 2,500 - 0.00% 8103 Rodent Control 1,013 2,136 900 900 900 - 0.00% 8105 Humane Society 7,704 2,833 5,000 7,500 7,500 - 0.00% 7199..8298 Total Purchased Services 9,997 4,968 6,400 10,900 10,900 - 0.00% 4997..9899 Total Expenditures 10,039$ 5,301$ 6,900$ 11,900$ 12,100$ 200$ 1.68% Footnotes: Acct - 6101: Trap and bait replacement increase FY2018+6101 Footnote DEPARTMENT DESCRIPTION: Community Service Officers are responsible for monitoring the welfare of domestic and wild animals and ensuring the safety of citizens from animal annoyance or other animal contacts that pose health risks. SERVICES:  Retrieving animals at large.  Transporting injured animals.  Investigating animal bites.  Investigating cruelty and neglect cases. STAFFING: No staffing needs are required for the Animal Control budget. 2017 ACCOMPLISHMENTS:  Handled 396 animal complaints  42 animals were transported to Bay Area Humane Society  77 incidents of dogs in vehicles 2018 OBJECTIVES:  Educate and enforce all state and local animal control laws.  Educate animal owners on the risks of leaving animals in vehicles.  Maintain the highest quality of services to the community. 97 DEPARTMENT: Economic Development DEPARTMENT HEAD: Village Manager DEPARTMENT DESCRIPTION: The Economic Development Department coordinates activities for the recruitment and retention of businesses, communicates the economic development vision, and facilitates redevelopment opportunities that reflect the vision. SERVICES:  Assisting with the Village’s tax incremental financing programs.  Assist with business prospecting.  Act as liaison between Village and existing business community. STAFFING: 2017 FTE - Actual 2018 FTE - Budget Director of Community Development 1.00 1.00 2017 ACCOMPLISHMENTS:  Assisted Manseau Flats developer with completion of an environmentally sensitive area amendment to facilitate HUD loan closing.  Initiated retention calls with Ashwaubenon businesses in the industrial park.  Initiated staff meetings to review proposed site plan agenda items.  Prepared a revised Site Plan Ordinance to address various conflicts and site plan review issues.  Prepared a new draft Southwest Industrial Business Zoning District for the far southwest undeveloped part of the Village.  Continued to work with developers to identify potential sites for senior housing.  Began working with the Ashwaubenon Bike and Pedestrian Committee to update the Bike and Pedestrian Plan.  Prepared a Site Assessment Grant (SAG) application to the Wisconsin Economic Development Corporation (WEDC) for additional environmental assessment for the Village-owned property on Mike McCarthy Way to ready the site for redevelopment. 2018 OBJECTIVES:  Recruit developers for new senior and workforce housing options in the Village.  Review internal development review processes to find efficiencies.  Continue retention calls with Ashwaubenon businesses in the industrial park. 98 Village of Ashwaubenon 2018 Budget Department: Economic Development Fund: 100 Dept #: 5651 Footnote 2018 vs 2017 Budget 2015 2016 2017 2017 2018 $ % Account Description Actual Actual Forecast Budget Budget Variance Variance 5100..5190 Total Salaries and Wages 69,831 70,785 71,934 71,934 72,477 543 0.75% 5210 Medicare/Fica 4,691 4,839 5,503 5,503 5,544 41 0.75% 5220 Health Insurance 14,026 13,247 13,624 13,624 - (13,624) -100.00% 5221 Dental Insurance 1,038 1,038 1,038 1,038 - (1,038) -100.00% 5222 Life Insurance 87 117 169 169 170 1 0.59% 5230 Disability - - 160 160 160 - 0.00% 5240 Retirement 4,589 4,648 4,892 4,892 4,856 (36) -0.74% 5199..5398 Total Benefits 24,431 23,888 25,386 25,386 10,730 (14,656) -57.73% 4998..5399 Total Personnel Services 94,262 94,673 97,320 97,320 83,207 (14,113) -14.50% 6100 Office Supplies 499 257 600 600 600 - 0.00% 6213 Software Maintenance - 619 800 - - - N/A 6302 Newspaper Publishing - 10 560 - - - N/A 6121.2..6598 Total Operating - 629 1,360 - - - N/A 7100 Training/Conference 120 3,318 3,000 3,500 3,500 - 0.00% 7120 Dues & Subscriptions 575 550 500 500 500 - 0.00% 7130 Mileage Reimbursement 636 401 450 450 450 - 0.00% 6599..7198 Total Travel/Training 1,330 4,270 3,950 4,450 4,450 - 0.00% 8100 Contracted Services 5,800 60 1,100 - - - N/A 8115 Engineering Services 38,500 9,048 - - - - N/A 8116 Economic Development 8,467 5,347 6,201 6,201 6,201 - 0.00% 7199..8298 Total Purchased Services 52,767 14,455 7,301 6,201 6,201 - 0.00% 4997..9899 Total Expenditures 148,858$ 114,283$ 110,531$ 108,571$ 94,458$ (14,113)$ -13.00% Footnote 99 Village of ASHWAUBENON 2018 Operating Budget SPECIAL REVENUE FUNDS THIS PAGE LEFT BLANK INTENTIONALLY SPECIAL REVENUE FUNDS SUMMARY REPORT Account Park Development Oneida Service Agreement Public Safety K9 Program Public Safety DARE / Liaision Public Safety Citizen's Academy Public Safety Explorers Employee Retirement Total REVENUES General Property Taxes - $ - $ - $ 9,204 $ - $ - $ 25,000 $ 34,204 $ Intergovernmental - 350,848 - - - - - 350,848 Park Development Fees 65,000 - - - - - - 65,000 Donations - - 1,500 2,000 500 - - 4,000 Interest 450 - - 5 - - - 455 Miscellaneous 18,000 - 2,500 - - 7,500 - 28,000 Total Revenues 83,450 350,848 4,000 11,209 500 7,500 25,000 482,507 EXPENDITURES Current Public Safety - - 4,000 13,209 4,541 10,832 75,000 107,582 Public Works - - - - - - 25,000 25,000 Debt Service Capital Outlay 119,000 318,848 - - - - - 437,848 Total Expenditures 119,000 318,848 4,000 13,209 4,541 10,832 100,000 570,430 Excess (Deficiency) of Revenues Over (Under) Expenditures (35,550) 32,000 - (2,000) (4,041) (3,332) (75,000) (87,923) OTHER FINANCING SOURCES Operating Transfers In - - - - 4,541 4,082 - 8,623 Operating Transfers (Out) - (32,000) - - - - - (32,000) Total Other Financing Sources - (32,000) - - 4,541 4,082 - (23,377) Net Change in Fund Balances (35,550) - - (2,000) 500 750 (75,000) (111,300) Fund Balance - January 1 245,393 29,717 22,360 20,118 3,031 14,904 102,779 438,302 Fund Balance - December 31 209,843 $ 29,717 $ 22,360 $ 18,118 $ 3,531 $ 15,654 $ 27,779 $ 327,002 $ 100 SPECIAL REVENUE FUNDS PARK DEVELOPMENT – FUND 200 FUND DESCRIPTION: The Park Development Fund accounts for the collection and related expenditures of the park impact fee charged to developers as a building fee. Funds are used to finance new park development and new park equipment. 2017 ACCOMPLISHMENTS:  Completed the Klipstine Park fitness trail and workout stations  Partial funding helped complete installation of the Argonne Park Trail.  Partial funding helped complete the purchase of Fort Howard playground equipment and expansion of the Pioneer Park pathway. 2018 OBJECTIVES:  Use Park Development funds to benefit new residents (new local housing) and new business employees/and subsequent business visitor benefit. 2018 CAPITAL REQUESTS:  Pioneer Park Trail Extension: $56,000  Canterbury Park Open-Air Picnic Shelter $57,0 00  Pioneer Park AGSA hardscape for Picnic Shelter $ 6,000 101 SPECIAL REVENUE FUNDS PARK DEVELOPMENT - FUND 200 Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES Park Development Acquisition Fees 76,606 $ 47,405 $ 80,000 $ 40,000 $ 65,000 $ 25,000 $ 62.50% Interest 938 706 450 750 450 (300) -40.00% Miscellaneous - 15,933 17,790 - 18,000 18,000 N/A Total Revenues 77,544 64,044 98,240 40,750 83,450 42,700 104.79% EXPENDITURES Capital Outlay Park Enhancements/Equipment 65,311 21,567 45,000 2,815 119,000 116,185 4127.35% Net Change in Fund Balances 12,233 42,477 53,240 37,935 (35,550) Fund Balance - January 1 137,443 149,676 192,153 187,426 245,393 Fund Balance - December 31 149,676 $ 192,153 $ 245,393 $ 225,361 $ 209,843 $ 2018 vs 2017 Budget Footnote 102 SPECIAL REVENUE FUNDS ONEIDA SERVICE AGREEMENT - FUND 241 FUND DESCRIPTION: This fund is used to account for revenue received through the service agreement with the Oneida Tribe to be used on projects and/or other one-time capital projects as determined by the Village Board. The Oneida Service Agreement is a negotiated contract between the Village and the Oneida tribe, updated every three to five years. 2017 ACCOMPLISHMENTS: ▪ Transferred $32,000 to General Fund for transit services (as directed in the service agreement). ▪ Transferred $68,330 to Village Retirement Fund and $25,000 to Village Building Fund ▪ Funded following capital items: Village Hall/Garage video surveillance equipment, Fort Howard Park playground equipment, pedistrian crossing beacon, Ashwaubomay Lake equipment, Ashwaubomay Park bleachers, ASC parking lot repair, village garage door hinge replacement, conference room upgrades, tree pruning, new gas pump hardware, Pioneer Park pathway, Court TIPSS software, and bobcat attachment. 2018 OBJECTIVES Department Description Amount ▪ Village Assessor 63,000 $ ▪ Public Safety 1,340 ▪ Public Safety 36,165 ▪ Public Safety 20,780 ▪ Public Safety 3,500 ▪ Public Safety 2,366 ▪ Curb and Gutter 5,000 ▪ Traffic Control 7,500 ▪ Garbage 20,000 ▪ Recycling 20,000 ▪ Ashwaubomay Lake 6,000 ▪ Ashwaubomay Lake 4,000 ▪ Ashwaubomay Lake 3,500 ▪ Village Building Fund 12,000 ▪ P&R Capital Projects Fund 27,092 ▪ P&R Capital Projects Fund 5,000 ▪ P&R Capital Projects Fund 2,750 ▪ P&R Capital Projects Fund 31,000 ▪ P&R Capital Projects Fund 10,000 ▪ Village Building Fund 37,855 318,848 $ ▪ Transfer to General Fund for transit services (as directed in the service agreement) 32,000 $ Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES Service Agreement Revenue 306,804 $ 311,560 $ 350,848 $ 350,848 $ 350,848 $ - $ 0.00% EXPENDITURES Capital Outlay Miscellaneous Equipment/Projects 125,634 - 417,341 216,895 318,848 101,953 47.01% Excess (Deficiency) of Revenues Over (Under) Expenditures 181,170 311,560 (66,493) 133,953 32,000 (101,953) -76.11% OTHER FINANCING SOURCES Operating Transfers In 57,324 - - - - - 0.00% Operating Transfers (Out) (162,729) (111,070) (181,507) (133,953) (32,000) 101,953 -76.11% Total Other Financing Sources (105,405) (111,070) (181,507) (133,953) (32,000) 101,953 -76.11% Net Change in Fund Balances 75,765 200,490 (248,000) - - Fund Balance - January 1 1,462 77,227 277,717 - 29,717 Fund Balance - December 31 77,227 $ 277,717 $ 29,717 $ - $ 29,717 $ Ashwaubenon Sports Complex Tennis Court Crack Repair Boiler (portion of total cost) 2018 vs 2017 Budget Footnote Market Re-evaluation Crossing Guard Signs Mobile Radios Emergency Paging System Replacement Handgun Replacement SWAT Tactical Vest Replacement Concrete Saw New Signage and Barricades Garbage Cans Recycling Cans Fort Howard Park Playground Path Reconstruction and New Bike Rack New Summer Concert Tent Pioneer Park Bleachers Chalet Women's Bathroom Wall Partitions Lake Fencing Lake Sand Garage Door Safety Eye Replacement Gillis Park Playground Equipment 103 SPECIAL REVENUE FUNDS K-9 PROGRAM - FUND 242 Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES Donations 135 $ 1,020 $ 1,670 $ 1,000 $ 1,500 $ 500 $ 50.00% Miscellaneous 4,398 2,339 2,534 - 2,500 2,500 N/A Total Revenues 4,533 3,359 4,204 1,000 4,000 3,000 300.00% EXPENDITURES Public Safety K-9 Expenditures 13,549 6,284 3,800 1,000 4,000 3,000 300.00% Excess of Revenues Over Expenditures (9,016) (2,925) 404 - - - 0.00% OTHER FINANCING SOURCES Operating Transfers (Out) - - - - - - 0.00% Net Change in Fund Balances (9,016) (2,925) 404 - - Fund Balance - January 1 33,897 24,881 21,956 25,066 22,360 Fund Balance - December 31 24,881 $ 21,956 $ 22,360 $ 25,066 $ 22,360 $ 2018 vs 2017 Budget Footnote FUND DESCRIPTION: The K-9 Program is used to assist Ashwaubenon Public Safety in search and seizure operations such as drug searches, criminal tracking and missing person searches. This fund is used to account for donations received and used towards the K-9 Program. Expenditures are realized only as needed and if proper funding exists. Over the past three decades the Public Safety Department has experienced tremendous change in population numbers, increased personnel, changes in department structure and increased criminal activity within the community. The Village of Ashwaubenon has seen increases in transient population along with government subsidized housing. Increases in illicit drug trafficking and other criminal activities have followed as well. A K-9 unit not only can be used to find illicit drugs, it can track criminals and aid in finding missing persons. SERVICES:  Canine Officer will perform police patrol, investigation, enforce traffic regulations, and related law enforcement activities.  Protect life and property by performing firefighting, emergency medical aid, rescue & fire duties.  Patrol with and care for a police dog in specialized duties such as narcotic detection, building searches, suspect/missing persons tracking, and related law enforcement duties.  Provide approved canine demonstrations/talks to foster positive community relations. 2017 ACCOMPLISHMENTS:  $22,000 street value of drugs seized.  103 pieces of drug paraphernalia confiscated. 2018 OBJECTIVES:  Ongoing training and recertification of dog and handler.  Working with officers in the deployment of the K-9 Unit as a resource.  Collaboration with other Brown County K-9 Units for mutual aid quests. Continue to work with US Postal Service on narcotics detection. 104 SPECIAL REVENUE FUNDS DARE/LIAISON PROGRAM - FUND 243 Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES General Property Taxes - $ 134,113 $ 135,000 $ 9,204 $ 9,204 $ - $ 0.00% Intergovernmental - 134,113 135,000 - - - 0.00% Interest - 4 5 5 5 - 0.00% Donations - 2,000 2,000 16,100 2,000 (14,100) -87.58% Miscellaneous - 24,942 - - - - 0.00% Total Revenues - 295,172 272,005 25,309 11,209 (14,100) -55.71% EXPENDITURES Personnel Services - 264,501 270,000 9,204 9,204 - 0.00% Supplies - 7,558 5,000 10,769 4,005 (6,764) -62.81% Total Expenditures - 272,059 275,000 19,973 13,209 (6,764) -33.87% Net Change in Fund Balances - 23,113 (2,995) 5,336 (2,000) Fund Balance - January 1 - - 23,113 - 20,118 Fund Balance - December 31 - $ 23,113 $ 20,118 $ 5,336 $ 18,118 $ 2018 vs 2017 Budget Footnote FUND DESCRIPTION: The Police-School Liaison program has been in existence in our community since January of 1995. The goal of this program is "The prevention of juvenile delinquency and the fostering of positive community relations." Public Safety feels this is some of the best staffing allocation. Two officers are assigned to Village schools. Officer Jackie Dunlap works with the kindergarten through fifth grades as the Liaison officer and a certified D.A.R.E. instructor. Officer Don Penza works with the sixth through twelfth grades in the same capacity. SERVICES: D.A.R.E. is taught to approximately 26 million children in the United States. This curriculum gives students the tools needed to avoid peer pressure. Also to avoid getting involved in alcohol, drugs, gangs and violence. It also teaches them to look for friends that will not get them involved in the above. The Liaison officers are a resource for kids and schools. Students will speak to the officers about legal issues, problems faced at home or in the community, career path opportunities, personal relationships and other issues facing the students today . The officers also assist in teaching several courses including; government classes, health classes, "search and seizure" classes and "gang awareness" classes. All classes are done in cooperation with the classroom teacher. 2017 ACCOMPLISHMENTS:  Developed safer drop-off/pick-up student areas at Cormier and Pioneer Elementary School  Assisted the 7th Grade health class educational “Sexting” program  Officer Jeff Everetts being appointed the new Liaison Officer at Middle/High Schools  Worked with School Crossing Guards to get lighted pedestrian crossings on Cormier Road at Santa Barbara and Shady Lane 2018 OBJECTIVES:  Continue to coordinate with school officials on Homecoming activities and education  Institute Human Trafficking awareness in the schools  Continue the Bike Rodeo Program  Continue to build and foster positive relationships between Law Enforcement and Students 105 SPECIAL REVENUE FUNDS CITIZEN'S ACADEMY PROGRAM - FUND 244 Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES General Property Taxes - $ 3,678 $ - $ - $ - $ - $ 0.00% Donations 2,500 360 500 - 500 500 N/A Miscellaneous - - - - - - 0.00% Total Revenues 2,500 4,038 500 - 500 500 N/A EXPENDITURES Personnel Services - 2,678 3,541 3,541 3,541 - 0.00% Supplies - 1,329 1,000 1,000 1,000 - 0.00% Total Expenditures - 4,007 4,541 4,541 4,541 - 0.00% Excess (Deficiency) of Revenues Over (Under) Expenditures 2,500 31 (4,041) (4,541) (4,041) 500 -11.01% OTHER FINANCING SOURCES Operating Transfers In - - 4,541 4,541 4,541 - 0.00% Net Change in Fund Balances 2,500 31 500 - 500 Fund Balance - January 1 - 2,500 2,531 2,660 3,031 Fund Balance - December 31 2,500$ 2,531 $ 3,031 $ 2,660 $ 3,531 $ 2018 vs 2017 Budget Footnote FUND DESCRIPTION: The Ashwaubenon Citizen’s Academy Alumni Association has two objectives: 1. Function as an interactive support program between the Department of Public Safety and the citizens. 2. Educate the public on law enforcement and public safety. This fund is used to account for revenue received and expenditures related to the Public Safety Citizen's Academy Program. The Alumni meet once a month for continuing education and raise funds to purchase items for the department. SERVICES: The Citizen’s A cademy Alumni participate in many activities including Packer s game day parking, station tours, house checks, municipal court, adopt a highway, traffic control, speed watch, election runners, and various community events. 2017 ACCOMPLISHMENTS:  Class was full and was a huge success. Almost 75% of the class agreed to become Volunteers in Police Service (VIPS).  We were able to fill the class almost 8 months in advance of the class starting.  Obtained $1,500 Grant from Crime Prevention Foundation of Brown County (September 2017). 2018 OBJECTIVES:  Academy class begins on January 31 and graduation takes place March 21. Class is full.  Objective is to fill the 2019 Class by June 2018.  Educate our residents on the roles of Ashwaubenon Public Safety. 106 SPECIAL REVENUE FUNDS EXPLORERS PROGRAM – FUND 245 FUND DESCRIPTION: The Ashwaubenon Explorer Post is a division of the Learning for Life Program. The Post’s Objective is to provide members the opportunity to better understand the careers, areas of responsibility and general understanding of Public Safety; as well as, gain practical Public Safety experience. The objectives are accomplished through instruction by various public safety officers, scenarios, field experience, a nd national-level competitions. The Post also completes service projects, public education events and fund- raising. The Post is composed of students aged 14 - 21 and is limited to 15 members. SERVICES: The post voluntarily assists in any event that is requested by the department at no additional expense to the Village of Ashwaubenon. In 2016 the Explorers were used for several Ashwaubenon and community events including but not limited to: FOP Golf Outing, Shop with a Cop, GB Marathon and National Night Out. The post also raised all of its funds through parking cars in the DARE lot for the remainder of the 2015 football season and continues to park cars at Village owned lots through the 2016 season. 2017 ACCOMPLISHMENTS:  In 2017 we created post ranks and a promotional process. Recruitment and placing Explorers in positions to lead will be a priority in 2018.  In 2017 the Explorers were used for numerous Ashwaubenon events including but not limited to: The GB Marathon, FOP Golf Outing, Valley View Spring Carnival, National Night Out, and Shop With a Cop. The Explorers raised money through parking cars on village owned lots during Packer games. 2018 OBJECTIVES:  To attend the State WLEEAA Conference in Wisconsin Dells in February 2018.  Attend the Natinoal Exploring Conference at Purdue University in July 2018.  Raise enough funds the remainder of this year and the beginning of 2018 to support a large group of participants at each event.  Enter and Compete in the Exploring USA competition at Nationals and hopeful that their project and presentation will take home a National award. 107 SPECIAL REVENUE FUNDS EXPLORERS PROGRAM - FUND 245 Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES General Property Taxes 1,250 $ 3,455 $ - $ - $ - $ - $ 0.00% Donations - 1,200 - - - - 0.00% Parking Revenue 4,811 9,409 9,000 2,400 7,500 5,100 212.50% Total Revenues 6,061 14,064 9,000 2,400 7,500 5,100 212.50% EXPENDITURES Personnel Services - 2,205 2,832 2,832 2,832 - 0.00% Supplies - 295 1,250 1,250 1,250 - 0.00% Travel/Training - 6,721 5,000 - 6,750 6,750 N/A Total Expenditures - 9,221 9,082 4,082 10,832 6,750 165.36% Excess (Deficiency) of Revenues Over (Under) Expenditures 6,061 4,843 (82) (1,682) (3,332) (1,650) 98.10% OTHER FINANCING SOURCES Operating Transfers In - - 4,082 4,082 4,082 - 0.00% Net Change in Fund Balances 6,061 4,843 4,000 2,400 750 Fund Balance - January 1 - 6,061 10,904 4,360 14,904 Fund Balance - December 31 6,061 $ 10,904 $ 14,904 $ 6,760 $ 15,654 $ 2018 vs 2017 Budget Footnote 108 SPECIAL REVENUE FUNDS EMPLOYEE RETIREMENT - FUND 250 FUND DESCRIPTION: This fund is used to account for employee retirement costs. Financing is provided by general property tax levy and/or transfers from other funds. Retirements are generally unknown during the budgeting process; therefore, estimates are used in determining expenditure amounts. 2017 ACCOMPLISHMENTS: ▪ 2017 Retirements include; Don Penza, Joyce Esser and Brian Mommaerts. Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES General Property Taxes - $ - $ - $ - $ 25,000 $ 25,000 $ N/A EXPENDITURES Personnel Services 64,947 222,091 94,985 100,000 100,000 - 0.00% Excess (Deficiency) of Revenues Over (Under) Expenditures (64,947) (222,091) (94,985) (100,000) (75,000) 25,000 -25.00% OTHER FINANCING SOURCES Operating Transfers In - - 68,330 68,330 - (68,330) -100.00% Net Change in Fund Balances (64,947) (222,091) (26,655) (31,670) (75,000) Fund Balance - January 1 416,472 351,525 129,434 129,434 102,779 Fund Balance - December 31 351,525 $ 129,434 $ 102,779 $ 97,764 $ 27,779 $ 2018 vs 2017 Budget Footnote 109 Village of ASHWAUBENON 2018 Operating Budget DEBT SERVICE FUND THIS PAGE LEFT BLANK INTENTIONALLY DEBT SERVICE FUND FUND 300 FUND DESCRIPTION: The debt service fund accounts for the resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds. Financing is provided by the annual general property tax levy and potential unused protions of prior years' debt proceeds. Account 2015 Actual 2016 Actual 2017 Forecast 2017 Budget 2018 Budget $ Variance % Variance REVENUES Taxes 1,932,169 $ 2,098,841$ 2,716,408$ 2,712,765 $ 2,638,909 $ (73,856) $ -2.72% EXPENDITURES Debt Service Principal Retirement 3,459,575 13,433,971 4,910,000 4,903,972 4,957,472 53,500 1.09% Interest and Fiscal Charges 629,268 1,098,171 1,026,509 997,884 954,018 (43,866) -4.40% Total Expenditures 4,088,843 14,532,142 5,936,509 5,901,856 5,911,490 9,634 0.16% Excess (Deficiency) of Revenues Over (Under) Expenditures (2,156,674) (12,433,301) (3,220,101) (3,189,091) (3,272,581) (83,490) 2.62% OTHER FINANCING SOURCES General obligation debt issued - 9,230,000 - - - - 0.00% Premium on bond issue - 478,911 - - - - 0.00% Operating Transfers In 2,147,846 2,724,390 3,220,101 3,189,091 3,272,581 83,490 2.62% Total Other Financing Sources 2,147,846 12,433,301 3,220,101 3,189,091 3,272,581 83,490 2.62% Net Change in Fund Balances (8,828) - - - - Fund Balance - January 1 8,828 - - 8,828 - Fund Balance - December 31 - $ - $ - $ 8,828 $ - $ 2018 vs 2017 Budget Footnote 110 Village of Ashwaubenon 2018 Budget Debt Service Obligations 2018 Debt Service Obligation Issue Principal Interest Total 2008-07-01 G.O. Promissory Notes - $1.92M (Waube Lane) 270,000.00 5,400.00 275,400.00 2009-10-09 G.O. Promissory Notes - $1.2M (TID #3 Land Purchase) 165,000.00 10,607.50 175,607.50 2009-10-09 G.O. Promissory Notes - $300K (TID #3 Technology Enhancements) 40,000.00 2,520.00 42,520.00 2009-10-09 G.O. Promissory Notes - $1.245M (2006 Nan Refunding) 150,000.00 9,875.00 159,875.00 2010-09-14 G.O. Prom Note Series 2010A (BABs) - $2.065M (TID #3 Capital Projects) 380,000.00 31,195.00 411,195.00 2011-12-13 G.O. Promissory Notes - $3.0M (Oneida Street Reconstruction) 385,000.00 42,825.00 427,825.00 2011-12-13 G.O. Promissory Notes - $2.395M (TID #3 Oneida Street Reconstruction) 245,000.00 27,225.00 272,225.00 2011-12-13 G.O. Promissory Notes - $485K (WRS Unfunded Pension Liability Payoff) 50,000.00 5,350.00 55,350.00 2011-12-13 G.O. Promissory Notes - $865K (TID #3 Cash Incentives - Wesco, PCM, Prevea) 110,000.00 4,255.00 114,255.00 2013-06-18 G.O. Prom Notes - $1.055M (TID #3 Oneida St, Bart Starrt Rd, Brookwood SS, Lombardi, Argonne St WM) 115,000.00 13,250.00 128,250.00 2013-06-18 G.O. Prom Notes - $600K (TID #4 Green Bay Packaging Road Construction) 65,000.00 7,550.00 72,550.00 2014-03-18 GO Prom Notes - $100K (TID #3 Pilgrim Way Reconstruction) 10,000.00 1,800.00 11,800.00 2014-03-18 GO Prom Notes - $2.5M (TID #4 Sand Acres Drive Reconstruction) 260,000.00 41,950.00 301,950.00 2014-03-18 GO Prom Notes - $410K (TID #3 Gordmans Cash Incentive) 45,000.00 6,520.75 51,520.75 2014-03-18 GO Prom Notes - $2.24M (TID #5 Truck Equipment Purchase) 240,000.00 35,720.50 275,720.50 2014-12-17 GO Prom Notes - $1.835M (TID #4 GB Packaging Incentive & Truck Equipment) 195,000.00 33,033.75 228,033.75 2014-12-17 GO