2025 Approved Budget

TOWN OF MUKWONAGO 2025 Approved Budget Tax Base General Government 12% Public Safety 43% Parks & Recreation 6% Sanitation 10% Highways 14% Conservation 0% New Equipment 15% GENERAL FUND 10/30/2024 TOWN OF MUKWONAGO 2025 Approved Budget CONTENTS Page Budget: All Fund Budget Notice and Summary 1 General Fund Summary 2 Revenues 3 Expenditures 5 Debt Service Fund 6 Special Revenue Funds: Park Dedication 7 Police & Fire Services Impact Fee Fund 8 ARPA Federal Local Fiscal Recovery Fund 9 Capital Project Funds: Police Department Facility Project 10 Country Bliss Relief Pipe 11 Road Contruction Projects 12 Supplemental Information General Fund Expenditure Worksheet 13 Tax Rate Comparision 19 Debt Service Schedule 20 2024 Levy Limit Worksheet 22 2024 Debt Issue 23 10/30/2024 TOWN OF MUKWONAGO 2025 Budget Summary General Fund 2023 2024 7 Mo. 5 Mo. Year end 2025 Change over % Budget Actual Budget Actual Forecast Forecast Budget 2024 Budget Change REVENUES: Taxes 3,255,700 3,254,109 3,281,288 3,221,160 57,283 3,278,443 3,285,663 4,375 0% Intergovernmental 536,853 571,415 734,920 291,577 532,850 824,427 726,859 (8,061) -1% Regulation and Compliance 178,700 167,365 168,125 55,613 87,065 142,678 134,650 (33,475) -20% Public Charges for Services 903,424 1,062,754 992,813 655,992 364,544 1,020,536 1,044,660 51,847 5% Interest Earnings 30,000 162,613 50,000 155,537 17,741 173,278 150,000 100,000 200% Miscellaneous Revenues 53,310 71,415 65,700 35,136 10,510 45,646 42,200 (23,500) -36% Total Revenues 4,957,987 5,289,671 5,292,846 4,415,015 1,069,993 5,485,008 5,384,032 91,186 2% EXPENDITURES: General Government 847,588 727,452 792,035 444,892 278,339 723,231 744,495 (47,540) -6% Public Safety 2,535,463 2,124,217 2,792,817 1,269,752 1,289,058 2,558,810 2,757,107 (35,710) -1% Parks and Recreation 328,609 284,331 339,270 190,115 115,835 305,950 351,654 12,384 4% Sanitation 603,822 602,069 621,802 362,012 259,247 621,259 628,053 6,251 1% Public Works 764,663 739,221 844,402 454,271 271,439 725,710 894,723 50,321 6% Unclassified 6,000 8,547 6,000 - 8,000 8,000 8,000 2,000 33% Capital Outlays 426,212 307,312 395,988 207,957 490,461 698,418 953,214 557,226 141% Total Expenditures 5,512,357 4,793,149 5,792,314 2,928,999 2,712,379 5,641,378 6,337,246 544,932 9% Excess of Revenues Over (Under) Expenditures (554,370) 496,522 (499,468) 1,486,016 (1,642,386) (156,370) (953,214) (453,746) OTHER FINANCING SOURCES (USES): Transfer Out 15,000 (56) 15,000 - - - - - Proceeds of Borrowings 426,212 530,191 363,000 - 457,000 457,000 953,214 590,214 Net Change in Fund Balance (113,158)$ 1,026,657 (121,468) 1,486,016 (1,185,386) 300,630 - 136,468 FUND BALANCE: Beginning of Period 1,076,381 2,103,038 2,103,038 3,589,054 2,103,038 2,403,668 End of Period 2,103,038 1,981,570 3,589,054 2,403,668 2,403,668 2,403,668 (41,448) (41,448) (41,448) (41,448) (41,448) (41,448) Uncommitted Balance End of Year 2,061,590$ 1,940,122 3,547,606 2,362,220 2,362,220 2,362,220 44% 43% 38% Less Committed for Capital Equipment Fund Balance as percent of expenditures 4 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND REVENUES 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar A/C # Budget Actual Budget Actual Estimate Total Budget Change Comments Taxes 10 41110 Property Taxes 3,174,800 3,174,800 3,199,388 3,199,388 - 3,199,388 3,209,763 10,375 Maximum increase 10 41130 Video Service Provider Fee 80,000 79,270 81,000 18,656 57,273 75,929 75,000 (6,000) 10 41150 Managed Forest Lands 900 24 900 842 - 842 900 - 10 41195 Omitted Taxes - - - - - - - - 10 41220 Sales Tax Discount - 15 - - 10 10 - - 10 41800 Land Use Conversion Penalties - - - 2,274 - 2,274 - - 3,255,700 3,254,109 3,281,288 3,221,160 57,283 3,278,443 3,285,663 4,375 Intergovernmental 10 43211 Federal Law Enforcement Grants - 10,702 - - - - 10 43410 State Shared Revenues 92,907 92,907 295,571 117,203 251,236 368,439 302,362 6,791 2024 $72,867 one time rev 10 43411 Aid for Exempt Personal Property 1,984 1,984 1,984 1,984 - 1,984 2,622 638 10 43412 Aid for Exempt Computers 215 215 215 215 - 215 215 - 10 43413 Aid for Reduced Video Provider Fee 19,921 19,921 19,921 19,921 - 19,921 19,921 - 10 43420 Fire Insurance Dues 40,400 44,588 47,482 - 59,203 59,203 59,000 11,518 10 43521 State Law Enforcement Grants - 1,440 - 5,926 - 5,926 6,000 6,000 10 43522 Lake Patrol Aids 5,000 6,052 5,000 5,519 - 5,519 5,000 - 10 43528 Ambulance Service Grants - - - - - - - 10 43529 ACT 102 grants - 1,172 3,000 1,452 2,356 3,808 3,750 750 10 43530 Transportation Aids 323,810 315,759 291,469 72,867 218,602 291,469 262,322 (29,147) 10% drop each year forward 10 43534 Fire Services Grant - 12,031 5,000 1,453 1,453 2,906 1,250 (3,750) 10 43540 State Recycling Grants 23,000 23,038 23,000 23,071 - 23,071 23,000 - 10 43620 Aids in Lieu of Taxes (April) 1,616 6,417 6,500 6,417 - 6,417 6,417 (83) 10 43660 Pmt in Lieu of State Lands (Jan) 28,000 34,406 35,000 35,549 - 35,549 35,000 - 10 43672 Police Dept Processing Fees - 5 - - - - 10 43691 State Election Grant - 778 778 - - - - (778) 536,853 571,415 734,920 291,577 532,850 824,427 726,859 (8,061) Regulation and Compliance 10 44110 Liquor License 2,000 1,925 1,925 1,300 - 1,300 1,300 (625) State does winery we do not 10 44120 Operators License 700 780 700 715 65 780 650 (50) 10 44130 Hobby License - - - - - - - 10 44210 Dog License 3,000 1,147 3,000 2,507 200 2,707 2,000 (1,000) Wauk Cnty retaining more per license 10 44310 Building Permits 90,000 64,128 100,000 26,819 40,000 66,819 70,000 (30,000) New homes are down 10 44315 Street Opening Permits 2,500 1,350 2,000 150 300 450 500 (1,500) Permit requests are down 10 44410 Conditional Use Permits 4,000 2,405 4,000 2,315 1,000 3,315 3,500 (500) 10 44399 Other Permits 500 1,630 1,500 1,150 500 1,650 1,700 200 10 45110 Court Fines 50,000 49,577 40,000 20,657 30,000 50,657 40,000 - 10 45120 Court Costs 26,000 21,323 15,000 - 15,000 15,000 15,000 - 10 45191 Occupancy Bond Forfeitures - 23,100 - - - - - - 178,700 167,365 168,125 55,613 87,065 142,678 134,650 (33,475) 5 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND REVENUES 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar A/C # Budget Actual Budget Actual Estimate Total Budget Change Comments Charges for Services 10 46111 Publication Fees 500 312 - - - - - - 10 46113 Administrative Fees 1,000 400 1,000 200 600 800 1,000 - 10 46117 License Renewal Service 350 111 200 - - - 200 - 10 46119 Other Public Charges 2,000 499 1,500 377 500 877 1,000 (500) 10 46120 Tax Search Fees 550 510 550 275 225 500 500 (50) 10 46220 Fire Protection Fees 2,206 2,896 250 1,047 244 1,291 250 - 10 46230 Ambulance Fees 534,416 713,744 636,500 348,404 288,096 636,500 651,500 15,000 10 46242 Address Signs 28 - - - - - - 10 46435 Recycling Fees 158,702 154,494 164,213 162,222 - 162,222 169,520 5,307 ($192,464 - 23,000) Approx $57.27/household @ 2,960 units 10 46720 Park Use Fees 600 570 650 385 300 685 650 - 10 46721 Exempt Park Use Fees 4,500 4,592 2,850 - 4,605 4,605 4,500 1,650 Working with Mukwonago Tribe to move kids into a Rec Little League 10 46730 Concession Sales 100 - 100 12 5 17 40 (60) 10 46750 Recreation Fees 148,000 165,933 158,000 126,591 60,000 186,591 164,000 6,000 10 46751 Uniform/Equipment Sales 4,500 - 4,000 1,829 2,169 3,998 4,000 - Soccer Uniforms (sold separate) less sales tax 10 46843 Legal Fees Reimbursed 12,000 7,795 8,000 5,423 2,500 7,923 7,500 (500) 10 46844 Eng. Fees Reimbursed 20,000 2,837 10,000 7,696 2,300 9,996 8,000 (2,000) 10 46845 Planner Reimbursed 10,000 3,273 5,000 1,531 3,000 4,531 8,000 3,000 10 47530 Intergovernmental Recreation Services - - - - - - 24,000 24,000 Vernon 10 47330 Intergovernmental Highway Services 4,000 4,760 - - - - - - Genesee doesn't participate anymore 903,424 1,062,754 992,813 655,992 364,544 1,020,536 1,044,660 51,847 Interest 10 48110 Interest Income 30,000 162,613 50,000 155,537 17,741 173,278 150,000 100,000 SIP is 5.41% at 8/31/24 Miscellaneous Revenue 10 48210 Hall Rental 500 682 500 640 60 700 700 200 10 48301 Sale of Police Equipment 13,500 - 13,500 - 6,000 6,000 - (13,500) 10 48302 Sale of Fire Equipment 3,310 25,702 - 165 - 165 - - 10 48303 Sale of Highway Equipment 10,000 - 18,500 500 - 500 15,000 (3,500) 1-ton truck & road side mower not sold in 2024 10 48308 Sale of Recreation Equipment - - 700 - 500 500 - (700) 10 48309 Sale of Other Property - - - - - - - - 10 48440 Insurance Recoveries - 4,197 - - - - - - 10 48530 Rec Dept Donations 24,500 30,895 31,000 27,336 3,950 31,286 25,000 (6,000) 2024 Lauren Park Scoreboard Signage Opportunites/Renewals included 10 48540 Contribution for Public Safety 1,500 6,270 1,500 1,670 - 1,670 1,500 - 10 48542 Donations for Fire Dept - - - - - - 10 48918 Other - 3,669 - 4,825 4,825 - 53,310 71,415 65,700 35,136 10,510 45,646 42,200 (23,500) Total Revenues 4,957,987$ 5,289,671 5,292,846 4,415,015 1,069,993 5,485,008 5,384,032 91,186 6 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES 2024 2023 7 Month 5 Month 2025 Budget Actual Budget Actual Estimate Total Budget Change General Government Town Board 38,243 $ 38,241 38,243 19,120 19,121 38,241 38,243 - Administrator/Clerk/Treasurer 246,701 249,603 251,707 140,283 108,982 249,265 303,635 51,928 Police Commission - - - - - - - - Fire Commission - - - - - - - - Assessor 163,000 110,272 105,732 53,132 8,013 61,145 19,380 (86,352) Planning Commission 77,153 30,211 42,153 16,874 25,497 42,371 53,830 11,677 Municipal Court 12,883 10,794 17,355 41 17,314 17,355 17,413 58 Outside Services 91,860 103,358 88,660 77,456 26,278 103,734 91,000 2,340 Elections 9,215 10,984 25,215 10,679 9,348 20,027 13,500 (11,715) Town Hall 101,740 72,755 116,970 56,265 33,483 89,748 98,020 (18,950) Other General Government 106,793 101,234 106,000 71,042 30,303 101,345 109,474 3,474 Total General Government 847,588 727,452 792,035 444,892 278,339 723,231 744,495 (47,540) Public Safety Police 1,300,935 1,091,757 1,432,232 701,340 660,522 1,361,862 1,367,594 (64,638) Lake Patrol 12,430 8,687 12,430 6,626 5,351 11,977 12,430 - Building Inspection 68,300 53,787 75,800 22,951 30,800 53,751 53,300 (22,500) Fire Services 600,441 593,827 661,001 283,576 278,683 562,259 657,905 (3,096) EMS Services 194,246 199,619 252,460 85,654 129,813 215,467 270,710 18,250 Referendum Fire Services 354,558 171,987 354,558 165,310 183,889 - 390,790 36,232 Emergency Government 1,033 1,033 816 775 - 775 858 42 Animal Control 3,520 3,520 3,520 3,520 - 3,520 3,520 - Total Public Safety 2,535,463 2,124,217 2,792,817 1,269,752 1,289,058 2,209,611 2,757,107 (35,710) Public Works Health and Sanitation 603,822 602,069 621,802 362,012 259,247 621,259 628,053 6,251 Highway 764,663 739,221 844,402 454,271 271,439 725,710 894,723 50,321 Total Public Works 1,368,485 1,341,290 1,466,204 816,283 530,686 1,346,969 1,522,776 56,572 Parks and Recreation Parks 112,929 60,532 105,376 34,691 36,850 71,541 98,812 (6,564) Recreation Programs 215,680 223,799 233,894 155,424 78,985 234,409 252,842 18,948 Total Parks & Recreation 328,609 284,331 339,270 190,115 115,835 305,950 351,654 12,384 Capital Outlays 426,212 307,312 395,988 207,957 490,461 698,418 953,214 557,226 Conservation 6,000 8,547 6,000 - 8,000 8,000 8,000 2,000 Total Expenditures 5,512,35 7$ 4,793,149 5,792,314 2,928,999 2,712,379 5,292,179 6,337,246 544,932 7 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET DEBT SERVICE FUND 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Actual Bud get Actual Estimate Total Bud get Comments TAXES 30 41110 General Property Taxes 802,711 $ 1,008,303 1,008,303 - 1,008,303 1,140,463 802,711 1,008,303 1,008,303 - 1,008,303 1,140,463 EXPENDITURES 30 58100 610 Principal - - - - - - Fire Truck 43,000 - - - - 2016 Road Projects 480,000 490,000 490,000 - 490,000 500,000 2018 Address Signs 16,880 - - - - - 2019 Capital Equipment 31,692 33,039 33,039 - 33,039 34,444 2020 Water Remediation 34,978 35,865 35,865 - 35,865 36,774 2020 Capital Equipment 29,249 30,127 30,127 - 30,127 31,031 2021 Capital Equipment 38,850 40,002 40,002 40,002 41,248 2022 Capital Equipment 29,107 30,805 30,805 30,805 32,602 2023 GO Note 161100755 - 114,093 - 114,093 114,093 121,589 2023 GO Note 161100756 - 37,537 - 37,537 37,537 40,515 2024 GO Note (Estimate) - - - - 75,653 Total Principal 703,756 811,468 589,031 222,437 811,468 913,856 30 58200 620 Interest - - - - - Fire Truck 1,177 - - - - 2016 Road Projects 22,955 32,850 18,875 13,975 32,850 21,700 2018 Address Signs 484 - - - - 2019 Capital Equipment 10,750 9,383 9,403 - 9,403 7,979 2020 Water Remediation 2,729 1,842 1,842 - 1,842 933 2020 Capital Equipment 7,807 6,930 6,930 - 6,930 6,025 2021 Capital Equipment 12,024 10,872 - 10,872 10,872 9,625 2022 Capital Equipment 22,210 20,512 - 20,512 20,512 18,714 Bond Trust Prom Note 18,875 - - - - - 2023 GO Note 161100755 - 97,258 - 97,258 97,258 89,763 2023 GO Note 161100756 - 17,188 - 17,188 17,188 14,211 2024 GO Note (Estimate) - - - - 57,657 Total Interest and Fees 99,011 196,835 37,050 159,805 196,855 226,607 Total Expenditures 802,767 1,008,303 626,081 382,242 1,008,323 1,140,463 Other Financing Sources: 30 49210 Transfer from General Fund 56 - - - 20 - 30 49100 Proceeds of Long Term Debt - - - - - - 56 - - - 20 - Excess of Revenues and Other Financing Sources over Expenditures - - 382,222 (382,242) - - FUND BALANCE Beginning of Period - - - 382,222 - - End of Period -$ - 382,222 (20) - - 8 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Special Revenue Fund Park Impact Fee 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Revenues: 20 48501 Tax Base 12,624$ 2,525 - - - 20 48110 Interest Earnings 11 6 - - - Total Revenues 12,635 2,531 - - - - Expenditures: 20 51520 300 Operating Expenses - - - - - - 20 57620 820 Park Development - - - - - - Total Expenditures - - - - - - Excess of Revenues Over (Under) Expenditures 12,635 2,531 - - - - Other Financing Uses Transfer to General Fund - Excess of revenues over (under) expenditures and other financing uses 12,635 Fund Balance: Beginning of Period 57,162 69,797 69,797 69,797 69,797 69,797 End of Period 69,797$ 72,328 69,797 69,797 69,797 69,797 9 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Special Revenue Fund Police and Fire Services Impact Fee Fund 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Revenues: 22-44921 Police Services Impact Fees -$ - - - - - 23-44921 Fire Services Impact Fees - - - - - - Total Revenues - - - - - - Other Financing Sources (Uses): Transfer to Capital Project Funds 22 59142 620 Police Facility Construction Fund (5,879) - - - - - 23 59140 620 Fire Service Fund - - - - - - Total Other Financing Sources (Uses) (5,879) - - - - - Excess of revenues over (under) expenditures and other financing sources (uses) (5,879) - - - - - Fund Balance: Beginning of Period 5,879 - - - - - End of Period - $ - - - - - 10 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Special Revenue Fund ARPA Federal Local Fiscal Recovery Fund 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Revenues: 24 43300 ARPA Grant 811,772 $ 100,000 - - - Total Revenues 811,772 100,000 - - - - Expenditures: 24 5700 820 Capital Outlays 77,264 - - - - - Total Expenditures 77,264 - - - - - Other Financing Sources (Uses): 24 59142 620 Transfer to Police Depart Facility Project (400,000) (100,000) - - - 24 59143 620 Transfer to Country Bliss Relief Pipe Project (336,142) - - - - Total Other Financing Sources (Uses) (736,142) (100,000) - - - - Excess of revenues over (under) expenditures and other financing sources (uses) (1,634) - - - - - Fund Balance: Beginning of Period 1,634 - - - - - End of Period - $ - - - - - 11 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Capital Project Fund Police Department Facility Improvement 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Expenditures: 42 57340 810 Engineering & Architect 24,714 5,618 - - - - 42 57340 820 Construction 533,869 245,000 58,667 18,034 76,701 - Total Expenditures 558,583 250,618 58,667 18,034 76,701 - Other Financing Sources (Uses) 42 49222 Transfer from Police Services Impact Fees 5,879 - - - - - 42 49225 Interfund Transfers 400,000 100,000 - (20,595) (20,595) - 42 49100 Proceeds of long-term debt 250,000 - - - - - Total Other Financing Sources (Uses) 655,879 100,000 - (20,595) (20,595) - Excess of revenues over (under) expenditures and other financing sources (uses) 97,296 (150,618) (58,667) (38,629) (97,296) - Fund Balance: Beginning of Period - - 97,296 38,629 97,296 - End of Period 97,296$ (150,618) 38,629 - - - 12 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Capital Project Fund Country Bliss Relief Pipe 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Revenues: 43 48100 Interest 39,664 - - - - - Total Revenues 39,664 - - - - - Expenditures: Country Bliss Relief Pipe Project 43 57340 810 Engineering - - 3,878 18,752 22,630 - 43 57340 820 Construction 1,082,878 - - 110,798 110,798 - Total Expenditures 1,082,878 - 3,878 129,550 133,428 - Other Financing Sources (Uses) 43 49225 Interfund Transfers 336,142 - - (89,836) (89,836) - 43 49100 Proceeds of long-term debt 970,000 - - - - - Total Other Financing Sources (Uses) 1,306,142 - - (89,836) (89,836) - Excess of revenues over (under) expenditures and other financing sources (uses) 223,264 - (3,878) (219,386) (223,264) - Fund Balance: Beginning of Period - - 223,264 219,386 223,264 - End of Period 223,264$ - 219,386 - - - 12/31/2023 223264 13 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Capital Project Fund Road Projects 2024 2023 1st 7 Mo. Last 4 Mo. 2025 A/C # Actual Budget Actual Estimate Total Budget Revenues: 41 43300 Grants -$ 19,712 - - - 648,878 44 45220 Rolling Hills LOC - - 22,000 - 22,000 - Total Revenues - 19,712 22,000 - 22,000 648,878 Expenditures: Road Projects 44 57340 810 Engineering - - 67,899 - 67,899 - 44 57340 810 Beulah Road - 221,000 - 283,914 283,914 - 44 57341 810 Stratford Heights - 100,000 - 58,641 58,641 - 44 57342 810 Rolling Hills - - - 26,766 26,766 - 44 57343 810 Sugden Road - - 46,965 69,605 116,570 1,555,596 Total Expenditures - 321,000 114,864 438,926 553,790 1,555,596 Other Financing Sources (Uses) 44 49100 Proceeds of long-term debt - 301,288 - 507,475 507,475 906,718 Total Other Financing Sources (Uses) - 301,288 - 507,475 507,475 906,718 Excess of revenues over (under) expenditures and other financing sources (uses) - - (92,864) 68,549 (24,315) - Fund Balance: Beginning of Period - - - - - - End of Period - $ - - - - - 14 10/30/2024 Supplemental Information TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments General Government Town Board 10 51100 100 Salary 35,523 35,523$ 35,523 17,761 17,762 35,523 35,523 - 0% 10 51100 190 Payroll Taxes 2,720 2,718 2,720 1,359 1,359 2,718 2,720 - 0% 10 51100 300 Operating Expenses - - - - - - - - 0% 38,243 38,241 38,243 19,120 19,121 38,241 38,243 - 0% Administrator/Clerk/Treasurer 10 51420 100 Administrator Salary 96,669 96,000 100,536 58,002 42,534 100,536 109,552 9,016 9% 10 51420 110 Deputy Clerk 74,882 67,384 48,860 27,600 18,400 46,000 53,269 4,409 9% 10 51420 111 Part-Time Deputy Clerk - - 17,160 9,907 8,032 17,939 23,571 6,411 37% 10 51420 135 Life Insurance 1,020 841 820 464 331 795 800 (20) -2% 10 51420 180 Health Insurance 30,620 36,290 38,998 23,600 15,367 38,967 40,553 1,555 4% 10 51420 190 Payroll Taxes 12,770 11,911 12,290 6,530 5,605 12,135 13,790 1,500 12% 10 51420 195 Pension 10,040 11,013 10,310 6,470 3,580 10,050 11,320 1,010 10% 10 51420 222 IT Maintenance 1,000 4,424 2,000 1,360 640 2,000 2,000 - 0% 10 51420 300 Operating Expenses 3,000 4,250 3,000 3,606 - 3,606 3,000 - 0% 10 51420 310 Publications 500 892 500 381 119 500 500 - 0% 10 51420 320 Postage 4,000 3,390 5,000 404 4,596 5,000 3,300 (1,700) -34% 10 51420 330 Office Supplies 2,000 2,070 2,000 729 1,271 2,000 2,000 - 0% 10 51520 200 Tax Roll Processing 4,900 3,168 4,900 - 4,900 4,900 4,900 - 0% WC 2900 Print & Postage 2000 10 51520 200 Tax Roll Collection 3,300 5,948 3,333 - 3,333 3,333 33,330 29,997 $1.00 per parcel - New collection fee 10 51520 299 Software Support & Maint 1,500 1,608 1,500 1,226 274 1,500 1,500 - 0% Sage $1,250 BDS $450 10 51520 300 Treasurer's Expenses 500 414 500 4 - 4 250 (250) -50% 246,701 249,603 251,707 140,283 108,982 249,265 303,635 51,928 21% Police Commission 10 51110 300 Commission Expenses - - - - - - - - 0% Fire Commission 10 51120 300 Commission Expenses - - - - - - - - 0% Assessor 10 51530 200 Contracted Services 17,500 18,163 18,500 10,867 8,013 18,880 19,380 880 5% 10 51530 299 Revaluation Fees 145,500 92,109 87,232 42,265 - 42,265 - (87,232) 163,000 110,272 105,732 53,132 8,013 61,145 19,380 (86,352) -82% Planning Commission 10 56300 110 Planning Commission 2,000 1,680 2,000 70 1,700 1,770 1,700 (300) -15% 10 56300 190 Payroll Taxes 153 129 153 5 130 135 130 (23) -15% 10 56300 200 Attorney 25,000 10,690 15,000 2,764 12,236 15,000 15,000 - 0% 10 56300 213 Engineer 15,000 926 5,000 - 5,000 5,000 7,000 2,000 40% 10 56300 214 Planne r 35,000 16,786 20,000 13,569 6,431 20,000 30,000 10,000 50% 13 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments 10 56300 300 Operating Expenses - - - 466 - 466 - - 0% 77,153 30,211 42,153 16,874 25,497 42,371 53,830 11,677 28% Appeals Board 10 56400 110 Appeals Board - - - - - - - 0% 10 56400 190 Payroll Taxes - - - - - - - 0% 10 56400 300 Operating Expenses & Attorney - - - - - - - 0% - - - - - - - - 0% Municipal Court 10 51200 100 Judge 1,826 2,262 2,933 - 2,933 2,933 2,943 10 0% 10 51200 110 Clerk of Courts & Assistant 5,478 4,241 8,799 - 8,799 8,799 8,829 30 0% 10 51200 190 Payroll Taxes 559 1,069 978 - 978 978 981 3 0% 10 51200 300 Operating Expenses 609 687 978 41 937 978 981 3 0% 10 51200 390 Fixed Expenses 4,411 2,535 3,667 - 3,667 3,667 3,679 12 0% 12,883 10,794 17,355 41 17,314 17,355 17,413 58 0% Outside Services 10 51300 200 Attorney 40,000 27,014 30,000 28,479 1,521 30,000 30,000 - 0% 10 51300 201 Labor Attorney 3,500 7,358 3,500 2,622 - 2,622 3,500 - 0% 10 51300 209 Municipal Code Update 1,000 395 1,000 - 1,000 1,000 1,000 - 100% 10 51300 213 Engineering - 5,244 1,000 7,642 2,000 9,642 5,000 4,000 10 51510 200 Quarterly Accounting Services 8,360 8,080 8,360 4,140 4,140 8,280 8,000 (360) -4% 10 51510 210 Other Accounting 19,000 29,875 19,800 4,683 15,117 19,800 15,000 (4,800) -24% 10 51510 220 Certified Audit 20,000 25,392 25,000 29,890 2,500 32,390 28,500 3,500 14% 91,860 103,358 88,660 77,456 26,278 103,734 91,000 2,340 3% Elections 10 51440 110 Wages 200 198 200 - - - - (200) 10 51440 115 Poll Workers 4,000 3,516 15,000 5,652 9,348 15,000 3,500 (11,500) -77% 10 51440 190 Payroll Taxes 15 36 15 9 - 9 - (15) 0% 10 51440 300 Expenses 5,000 7,234 10,000 5,018 5,018 10,000 - 0% order new envelopes 9,215 10,984 25,215 10,679 9,348 20,027 13,500 (11,715) -46% Town Hall 10 51600 110 Wages 47,070 22,767 47,720 14,613 10,437 25,050 27,240 (20,480) -43% 10 51600 190 Payroll Taxes 3,600 1,584 3,650 995 921 1,916 2,080 (1,570) -43% 10 51600 210 Telephone 1,870 1,777 1,900 955 955 1,910 2,000 100 5% 10 51600 220 Electric 14,000 11,976 15,000 8,672 4,800 13,472 15,000 - 0% 10 51600 221 Building Heat 8,500 4,757 9,000 2,707 6,000 8,707 9,000 - 0% 10 51600 300 Supplies and Expenses 3,000 4,988 3,000 1,993 - 1,993 6,000 3,000 100% 10 51600 350 Building Maintenance 12,000 15,549 25,000 20,339 4,661 25,000 27,000 2,000 8% rising costs 10 51600 352 Internet Access 3,700 3,430 3,700 1,768 1,932 3,700 3,900 200 5% Office365 email, Spectrum, TV, Domain name, cloud backup, web hosting, zoom meetings 10 51600 351 Equipment Maintenance 8,000 5,927 8,000 4,223 3,777 8,000 5,800 (2,200) -28% copier 101,740 72,755 116,970 56,265 33,483 89,748 98,020 (18,950) -16% Other General Government 10 51910 520 Erroneous Taxes - - - - - - - 0% 14 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments 10 51930 195 Unemployment Tax 200 - - 740 - 740 - - #DIV/0! 10 51930 399 Other Expenses 10,000 4,349 10,000 2,605 2,000 4,605 10,000 - 0% 10 51930 500 Insurance 93,093 92,395 95,000 67,207 27,793 95,000 98,474 3,474 4% 10 51940 600 PLMD Services 3,000 - - - - - - - #DIV/0! 10 51941 220 WEB Site Maintenance 500 4,490 1,000 490 510 1,000 1,000 - 0% 106,793 101,234 106,000 71,042 30,303 101,345 109,474 3,474 3% Total General Government 847,588 727,452 792,035 444,892 278,339 723,231 744,495 (47,540) -6% Public Safety: Police 10 52100 100 Salaries 117,009 116,199 121,689 67,865 83,824 151,689 138,890 17,201 14% 10 52100 110 Wages 584,544 477,133 631,508 317,032 314,476 631,508 611,613 (19,895) -3% 10 52100 112 Clerical 49,629 49,285 51,605 28,780 22,825 51,605 53,664 2,059 4% 10 52100 113 Overtime 56,629 12,856 60,788 6,573 6,573 13,146 52,469 (8,319) -14% 10 52100 120 Wages - Maintenance 1,000 1,648 1,000 1,170 835 2,005 2,000 1,000 100% 10 52100 135 Life Insurance 1,260 1,152 1,230 663 575 1,238 1,470 240 20% 10 52100 180 Health Insurance 179,914 141,389 210,588 103,010 77,137 180,147 148,528 (62,060) -29% 10 52100 190 Payroll Taxes 61,870 47,653 66,290 30,647 32,720 63,367 63,980 (2,310) -3% 10 52100 195 Pension 103,220 83,860 119,710 59,800 66,210 126,010 123,820 4,110 3% 10 52100 200 Attorney 20,437 12,480 20,437 6,488 5,000 11,488 20,444 7 0% 10 52100 220 IT Maintenance 3,000 10,703 3,000 3,717 1,000 4,717 5,000 2,000 67% 10 52100 291 Dispatch 41,383 40,700 45,387 34,040 11,347 45,387 46,716 1,329 3% 10 52100 300 Supplies and Expenses 42,276 52,335 50,000 21,449 20,000 41,449 50,000 - 0% 10 52100 310 Vehicle Expenses 33,164 37,811 40,000 17,742 14,000 31,742 40,000 - 0% 10 52100 390 Education 5,600 6,553 9,000 2,364 4,000 6,364 9,000 - 0% 1,300,935 1,091,757 1,432,232 701,340 660,522 1,361,862 1,367,594 (64,638) -5% Lake Patrol 10 52110 110 Salaries 9,500 6,458 9,500 5,582 3,500 9,082 9,500 - 0% 10 52110 190 Payroll Taxes 730 448 730 161 534 695 730 - 0% 10 52110 300 Expenses 2,200 1,781 2,200 883 1,317 2,200 2,200 - 0% 10 52110 810 New Equipment - - - - - - - 0% 12,430 8,687 12,430 6,626 5,351 11,977 12,430 - 0% Building Inspection 10 52400 200 Outside Services 67,500 52,992 75,000 22,951 30,000 52,951 52,500 (22,500) -30% 75% of Revenues 10 52400 300 Inspection Expenses 400 406 400 - 400 400 400 - 0% Seals for new homes 10 52400 340 House Numbers 400 389 400 - 400 400 400 - 0% 68,300 53,787 75,800 22,951 30,800 53,751 53,300 (22,500) -30% Fire Services 10 52201 200 Village Administration Fee 13,935 13,935 14,575 7,296 7,296 14,592 14,575 - 0% 10 52201 810 Operating Equipment 1,000 788 2,500 - 2,500 2,500 5,000 2,500 100% 10 52200 210 Administration 532,601 525,954 578,014 247,147 241,912 489,059 569,665 (8,349) -1% 2024 Includes Sick Pay Reserve 15 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments 10 52200 220 Suppression 30,190 31,613 30,497 13,603 19,083 32,686 36,450 5,953 20% 10 52200 240 Training 13,715 8,623 13,965 6,541 4,381 10,922 14,715 750 5% 10 52200 810 Fire Equipment 9,000 12,914 21,450 8,989 3,511 12,500 17,500 (3,950) 0% 2024 Includes budget amendment for turn out gear 600,441 593,827 661,001 283,576 278,683 562,259 657,905 (3,096) 0% Referendum Services 10 52330 200 Operations 339,558 171,987 339,558 165,310 168,889 334,199 375,790 36,232 10 59250 Transfer to Designated Funds 15,000 - 15,000 15,000 15,000 15,000 - 354,558 171,987 354,558 165,310 183,889 349,199 390,790 36,232 EMS Services 10 52300 200 Operations 177,877 185,103 232,341 76,837 116,818 193,655 242,841 10,500 5% 10 52300 210 Training 7,369 4,368 7,619 3,421 4,439 7,860 10,369 2,750 36% 10 52300 810 Equipment Replacement 9,000 8,976 12,500 3,944 8,556 12,500 17,500 5,000 40% 10 52300 820 ACT 102 Expenditures - 1,172 - 1,452 - 1,452 - - 0% 10 52300 821 Expenditures Out of Donations - - - - - - - - 0% 194,246 199,619 252,460 85,654 129,813 215,467 270,710 18,250 7% Emergency Government 10 52600 210 Trunked Radio Operations 1,033 1,033 816 775 775 858 42 5% 10 52600 310 Address Signs - - - - - - - - 1,033 1,033 816 775 - 775 858 42 5% Animal Control 10 54110 200 HAWS Contract 3,520 3,520 3,520 3,520 - 3,520 3,520 - 0% 3,520 3,520 3,520 3,520 - 3,520 3,520 - 0% Total Public Safety 2,535,463 2,124,217 2,792,817 1,269,752 1,289,058 2,558,810 2,757,107 (35,710) -1% Park & Recreation Programs 10 55310 110 Director 62,861 62,705 65,375 36,459 28,916 65,375 72,336 6,961 11% 3% + $5,000 for Vernon work 10 55310 120 Assistant 42,952 42,655 44,678 24,917 19,761 44,678 48,090 3,412 8% 10 55310 120 Allocate to Public Works (7,000) (7,000) (7,000) - (7,000) (7,000) (7,000) - 0% Allocate to Highways 10 55310 121 Program Leaders 4,000 3,658 4,000 4,732 1,300 6,032 6,500 2,500 63% Site supervisors, Class leaders 10 55310 135 Life Insurance 410 469 440 262 262 480 40 9% 10 55310 180 Health Insurance 9,072 9,072 10,646 6,184 3,780 9,964 10,646 - 0% 10 55310 190 Payroll Taxes 7,870 8,145 8,190 4,952 3,393 8,345 9,170 980 12% 10 55310 195 Pension 7,190 7,195 7,590 4,381 2,772 7,153 8,370 780 10% 10 55330 250 Recreation Programs 87,000 93,321 94,000 70,066 23,934 94,000 98,000 4,000 4% 10 55310 300 Operating Expenses 1,000 3,217 5,600 3,471 2,129 5,600 6,250 650 12% 10 55310 350 Concession Expenses 325 362 375 - - - - (375) -100% Total Recreation Programs 215,680 223,799 233,894 155,424 78,985 234,409 252,842 18,948 8% Park Facilities 16 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments 10 55200 110 Park Facilities Wages 49,599 24,360 34,256 14,776 4,000 18,776 34,662 406 1% 10 55200 135 Life Insurance 10 - - - - - - - 0% 10 55200 180 Health Insurance 22,343 1,805 - - - - - - 0% 10 55200 190 Payroll Taxes 3,790 1,857 2,620 1,130 350 1,480 2,650 30 1% 10 55200 195 Pension 2,687 - - - - - - - 0% 10 55200 200 Supplies and Expenses 16,500 18,525 21,000 7,216 12,000 19,216 19,000 (2,000) -10% 10 55200 210 Equipment Maint & Fuel - 35 11,500 7,264 5,000 12,264 16,500 5,000 100% Includes fuel, tires, oil, hydraulic, blades, filters, grease, 3rd party parts/labor, for trucks, painters, mowers, etc. 10 55200 215 Contracted Services 18,000 13,950 36,000 4,305 15,500 19,805 26,000 (10,000) -28% Total Park Facilities 112,929 60,532 105,376 34,691 36,850 71,541 98,812 (6,564) -6% Total Parks & Recreation 328,609 284,331 339,270 190,115 115,835 305,950 351,654 12,384 4% Public Works: Health & Sanitation 10 53620 230 Refuse Collection 421,620 420,746 434,589 253,017 181,193 434,210 434,589 - 0% 10 53630 230 Recycling 181,702 181,323 187,213 108,995 78,054 187,049 192,464 5,251 3% 10 53630 250 Household Hazardous Waste 500 - - - - - - - 10 53640 300 Weed Control Expenses - - - - - - 1,000 1,000 0% 603,822 602,069 621,802 362,012 259,247 621,259 628,053 5,251 1% Highway 10 53300 110 Wages 121,051 141,571 122,720 79,367 43,353 122,720 154,393 31,673 26% 10 53300 112 Allocate Rec Assistant 7,000 7,000 7,000 - 7,000 7,000 7,000 - 0% Allocate Rec Assistant 10 53300 113 Highway - Overtime 1,000 - 1,000 - 1,000 1,000 1,000 - 0% 10 53300 135 Life Insurance 930 611 830 341 499 840 870 40 5% 10 53300 180 Health Insurance 61,442 61,087 78,702 45,761 32,793 78,554 86,530 7,828 10% 10 53300 190 Payroll Taxes 9,260 10,030 9,390 5,490 3,898 9,388 11,810 2,420 26% 10 53300 195 Pension 11,430 12,601 11,760 6,785 4,975 11,760 12,620 860 7% 10 53300 210 Road Repairs & Maintenance 127,850 94,639 130,000 12,031 12,031 132,000 2,000 2% Increased cost of materials 10 53300 213 Hwy Engineering 4,500 1,172 5,000 - 5,000 5,000 10,000 5,000 100% 10 53300 220 Snow Control 400,000 393,040 430,000 273,558 156,442 430,000 430,000 - 0% $65k/mo for 5 mo + salt 10 53300 230 Weed Control 1,800 13 1,000 469 - 469 1,000 - 0% 10 53300 310 Signs and Markings 2,000 1,919 3,500 1,163 2,000 3,163 4,000 500 14% Street signs 10 53300 399 Other Highway Expenses 12,500 12,338 40,000 27,285 13,000 40,285 40,000 - 0% Add $20k for tree triming and $20k for road markings 10 53420 200 Street Lighting 3,900 3,200 3,500 2,021 1,479 3,500 3,500 - 0% 764,663 739,221 844,402 454,271 271,439 725,710 894,723 50,321 6% Total Public Works 1,368,485 1,341,290 1,466,204 816,283 530,686 1,346,969 1,522,776 55,572 4% Conservation 10 56800 200 Dam Maintenance 6,000 8,547 6,000 - 8,000 8,000 8,000 2,000 33% 6,000 8,547 6,000 - 8,000 8,000 8,000 2,000 33% 17 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET GENERAL FUND EXPENDITURES WORKSHEET 2024 2023 1st 7 Mo. Last 5 Mo. 2025 Dollar % A/C # Budget Actual Budget Actual Estimate Total Budget Change Change Comments Capital Outlay: 10 57100 800 Clerk - - - - - - 10 57100 820 Town Hall - 55,000 - 55,000 55,000 40,000 (15,000) 2024 Generator 60kw Generac installed/2025 Computers 10 57210 810 Police 114,000 130,533 96,000 18,908 77,092 96,000 128,700 32,700 Squad, laptop, Radar, Armor 10 57211 810 Lake Patrol - - - - - 50,000 50,000 Boat 10 57220 810 Fire Equipment 52,500 65,785 - - - 498,714 498,714 Ambo, Radios,Boat,Lockers,Key Security 10 57230 810 EMS Equipment - 6,205 131,000 131,000 - 131,000 - (131,000) 2024 LifePak Cardiac Monitor 10 57230 810 EMS Equipment - - 56,770 - 56,770 56,770 - (56,770) Rescue Boat, turn out gear, Sick Leave 10 57250 810 Dam - - 44,218 - 44,218 44,218 - (44,218) 50% of $66,000 + 15% contingency 10 57330 810 Parks 29,712 23,729 13,000 5,619 6,381 12,000 125,000 112,000 Bathroom aty Lauren Park 10 57340 810 DPW Buildings - 68,395 - - - - - - 10 57340 810 Highway Equipment 230,000 - 52,430 251,000 303,430 110,800 110,800 Excavator, grapple, rear tractor blade 10 57341 810 Salt Shed - 12,665 - - - - - 426,212 307,312 395,988 207,957 490,461 698,418 953,214 557,226 141% Total Expenditures 5,512,357$ 4,793,149 5,792,314 2,928,999 2,712,379 5,641,378 6,337,246 543,932 9% 18 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Tax Rate Comparison 2025 Change over Prior Year Budget Years 2018 2019 2020 2021 2022 2023 2024 Budget Amount Percent Tax Base 862,751,100 867,682,800 873,601,300 879,252,900 886,162,600 893,666,426 900,746,626 1,419,914,100 519,167,474 60.8% Tax Levy $2,871,582 $2,897,660 $2,952,437 $3,042,309 $3,112,741 $3,977,511 4,207,691.00 $4,350,226 $142,535 6.3% Tax Rate per $1,000 $3.328 $3.340 $3.380 $3.460 $3.513 $4.451 $4.671 $3.064 ($1.608) -60.8% Local Tax on Parcel Assessed at $250,000 $832.10 $834.88 $844.90 $865.03 $878.15 $1,112.69 $1,167.83 $765.93 ($401.90) -60.8% $3.328 $3.340 $3.380 $3.460 $3.513 $4.451 $4.671 $3.064 2018 2019 2020 2021 2022 2023 2024 2025 Town of Mukwonago Tax Rate 19 10/30/2024 TOWN OF MUKWONAGO 2025 BUDGET Levy Limit Computation 2024 Tax Roll 2023 Tax Levy (2024 Budget) 4,209,675$ 2023 Post 7/1/2005 Debt Service (1,008,303) 3,201,372 2024 Net New Growth 0.344000% 11,013 0% Base Increase - Larger of two 11,013 Subtotal 3,212,385 Adjustments Post 7/1/05 Debt Service in 2025 1,140,463.00 Increase (Decrease) in debt payments 1,140,463.00 1,140,463 Personal Property Aids (2025 estimate) (2,622) Annexations - 2024 Levy Limit (2025 Budget) 4,350,226 $ Percentage change in tax levy 3.34% Dollar increase 140,551 $ Allocation of 2024 Tax Levy General Fund 3,209,763$ Debt Service Fund 1,140,463 Total Levy 4,350,226 Maximum allowable levy 4,350,226 Available levy - $ 20 10/30/2024 Town of Mukwonago 2024 Borrowings Projected Spending 2024 Capital Equipment as listed in the General Fund 2024 Budget: Town Hall Generator 55,000$ Police equipment 96,000 Fire & EMS Equipment 56,770 Park equipment 12,000 Highway Equipment 303,430 Dam 44,218 Subtotal 567,418$ Capital Road Projects Engineering 67,899$ Beulah Road 283,914 Straford Heights 58,641 Rolling Hills 4,766 Sugden Road 116,570 Subtotal 531,790 Excess funds from 2023 Projects Police Facility (20,594) Country Bliss (89,836) Total Projected Borrowing 988,778$ Round to 989,000 $ Page 21