2026 Operating Budget

Wisconsin 2026 Approved Budget VILLAGE OF MENOMONEE FALLS 2026 BUDGET TABLE OF CONTENTS Budget Overview Chapter 1 Budget Summaries Chapter 2 General Fund Revenues Chapter 3 General Fund Expenditures Chapter 4 Other Governmental Funds Chapter 5 Enterprise Funds Chapter 6 Budget Terminology Chapter 7 Detailed Budget Worksheets Chapter 8 Chapter 1 BUDGET OVERVIEW Village Officials Page 1.1 Organizational Chart Page 1.2 Structure of Reporting Funds Page 1.3 DIRECTORY OF VILLAGE OFFICIALS Term Village Board: Title Expiration Jeremy Walz President April 2027 Katie Kress Trustee April 2026 Brad Jubber Trustee April 2026 Ann Lessila Trustee April 2026 Joel Stueland Trustee April 2028 Matthew Hayes Trustee April 2028 Paul Tadda Trustee April 2028 Administration: Title Mark Fitzgerald Village Manager Tom Hoffman Assistant Village Manager, Director of Engineering and Development Adam Koenings Village Attorney Amy Dishinger Village Clerk Valerie Emrich Village Treasurer, Director of Finance Certified Public Accountants: Baker Tilly US, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Ehlers, Waukesha, Wisconsin Page 1.1 VILLAGE OF MENOMONEE FALLS Functional Organization Chart Page 1.2 STRUCTURE OF VILLAGE FUNDS GOVERNMENTAL FUNDS: GENERAL FUND Contains cost of providing police & fire protection, parks, street maintenance, community development, planning zoning, licenses and permits, engineering, assessing, tax billing and collections, financial services, clerk/treasurer requirements, elections, payroll and personnel, property and insurance, building and vehicle maintenance, and general administration. SPECIAL REVENUE FUNDS Revenues with specific requirements for spending as a result of restricted donations or state/federal grants. Library Operations and Maintenance Fund, and the Solid Waste Collection Fund are included in Special Revenue Funds. DEBT SERVICE FUND Annual principal and interest payments on debt not covered by utilities and risk management funds. CAPITAL PROJECTS FUNDS Tracks revenues and expenditures related to: General capital projects and equipment Municipal Facilities and Equipment Fund Tax Incremental Districts Special Assessment Fund PROPRIETARY FUNDS: WATER UTILITY Contains revenues, expenses and capital purchases relating to water pumping, treatment, supply, billing and administration. SEWER UTILITY Contains revenues, expenses and capital purchases relating to sewerage treatment, processing, billing and administration. STORM WATER UTILITY Contains revenues, expenses and capital purchases relating to storm water management, processing, billing and administration. SOLID WASTE FUND Contains revenues and expenses relating to garbage & recycling collection. RISK MANAGEMENT Contains revenues and expenses relating to property and liability insurance from CVMIC. FIDUCIARY FUNDS: Used to record assets held by the Village as an agent for other governmental units as a result of the tax collection process. The accounting records of the Village are organized into funds and account groups, each of which is treated like a separate entity. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute assets, liabilities, fund equity (reserves), revenues and expenditures/expenses. Page 1.3 Chapter 2 BUDGET SUMMARIES General Operating Budget Summary Page 2.1 General Fund Balance and Working Capital Page 2.2 Property Tax History Page 2.3 Property Valuation Summary Page 2.4 Long Term Debt Summary Page 2.5 Outstanding Debt Information Page 2.6 Principal Maturities of Long-Term Debt Page 2.7 Interest Payments Due on Long-Term Debt Page 2.8 Principal and Interest Due on Long-Term Debt Page 2.9 GENERAL OPERATING BUDGET SUMMARY 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 19,582,142 22,563,123 21,815,000 21,815,000 23,415,000 7% Intergovernmental 4,503,904 6,139,761 7,422,600 7,422,600 6,906,600 (7%) Public charges for services 2,790,673 3,248,061 3,344,100 3,344,100 3,461,100 3% Water Utility payment in lieu of tax 1,062,218 1,151,928 1,100,000 1,100,000 1,200,000 9% Licenses and permits 1,106,319 1,724,581 1,355,500 1,355,500 1,417,800 5% Miscellaneous 1,434,329 1,323,091 1,632,000 1,632,000 1,626,100 - Fines and penalties 485,036 551,333 576,900 576,900 576,500 - Other taxes 213,769 304,863 270,500 270,500 301,500 11% Transfers from other funds - 61,088 500,000 500,000 - (100%) Total revenues 31,178,390 37,067,829 38,016,600 38,016,600 38,904,600 2% EXPENDITURES Public Safety 20,668,218 21,495,810 23,345,400 23,345,400 24,198,300 4% Public Works 3,490,091 3,627,135 6,298,500 6,298,500 5,689,500 (10%) General Government 4,345,160 5,122,788 5,859,200 5,859,200 6,367,100 9% Conservation and Development 1,188,259 1,148,845 1,094,000 1,094,000 1,293,400 18% Culture & Recreation 1,247,886 1,189,529 1,419,500 1,419,500 1,356,300 (4%) Transfer to other funds - 3,500,000 - - - - Total expenditures 30,939,614 36,084,107 38,016,600 38,016,600 38,904,600 2% Net revenue surplus (deficit) 238,776 983,722 - - - - Fund Balance, beginning of year 10,514,240 10,753,016 11,736,738 11,736,738 11,736,738 - Fund Balance, end of year 10,753,016 11,736,738 11,736,738 11,736,738 11,736,738 - Page 2.1 GENERAL FUND BALANCE & WORKING CAPITAL DEFINITIONS: Fund Balance Nonspendable Restricted Committed Assigned Unassigned Working Capital Alternative wording for unassigned fund balance. Number of Months of Working Capital 2023 2024 2025 2026 Actual Actual Estimate Budget Fund Balance Nonspendable 2,261,709 2,571,603 2,400,000 2,400,000 Unassigned 8,491,307 9,165,135 9,336,738 9,336,738 10,753,016 11,736,738 11,736,738 11,736,738 Expenditures Total Expenditures 30,939,614 $ 32,584,107 $ 38,016,600 $ 38,904,600 $ Amount needed per month 2,578,301 2,715,342 3,168,050 3,242,050 Working Capital Unassigned fund balance 8,491,307$ 9,165,135 $ 9,336,738 $ 9,336,738 $ Divided by monthly needs 2,578,301 2,715,342 3,168,050 3,242,050 Months of working capital 3.3 3.4 2.9 2.9 The Village Board is committed to maintaining around three months of budgetary expenditures in reserve. The decision, therefore, to use working capital to control the tax rate is weighed against the number of months of working capital remaining as a cushion in case of emergency. This is the residual classification of the General Fund. Only the General Fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification, as the result of overspending for specific purposes for which amounts had been restricted, committed or assigned. Assets less liabilities equal fund balance or net assets. Fund balances are the accumulated results of the Village's financial activities. An excess of revenues over expenditures increases fund balance and a deficit decreases the fund balance. Note that the fund balance is not the same as cash on hand. Constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (through constitutional provisions or enabling legislation). Amounts that can only be used for specific purposes because of a formal action (resolution or ordinance) by the Village Board. The formal action must occur prior to the end of the year, but the amount of commitment, which will be subject to the constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the Village that originally created the commitment. Amounts that are constrained by the government’s intent to be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body, another body or by an official to whom that authority has been given. With the exception of the General Fund, this is the residual fund balance classification for all governmental fund with positive balances. Includes amounts that cannot be spent because they are either not in spendable form (i.e. convertible into cash) or, for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. Page 2.2 PROPERTY TAX HISTORY TOTAL LEVY 2022 for 2023 2023 for 2024 2024 for 2025 Property taxes: 2025 for 2026 Change 19,582,142$ 22,563,123 $ 21,815,000 $ General Operations 23,415,000 $ 7.3% 2,525,000 2,525,000 3,456,000 Debt Service 3,756,000 8.7% 1,713,000 1,711,000 1,791,100 Library Operations 1,812,900 1.2% 295,000 314,000 321,800 Library Building Maintenance - (100.0%) 931,000 - - Storm Water Utility - - 25,046,142$ 27,113,123 $ 27,383,900 $ 28,983,900 $ 5.8% TAX RATES (per thousand of assessed value) 2022 for 2023 2023 for 2024 2024 for 2025 Property taxes: 2025 for 2026 Change 4.15$ 3.21 $ 3.14 $ General Operations 3.33 $ 6.0% 0.50 0.33 0.45 Debt Service 0.49 6.7% 0.32 0.23 0.24 Library Operations 0.23 (0.6%) 0.05 0.04 0.04 Library Building Maintenance - (100.0%) 0.18 - - Storm Water Utility - - 5.20$ 3.80 $ 3.87 $ 4.05 $ 4.6% The Village's total tax levy supports the General Fund, Debt Service, Library and Library Building Maintenance. Beginning in 2024, the Storm Utility is being funded by user fees. Property taxes are levied to Village property owners at a calculated rate per $1,000 of assessed property valuation as of January 1, after taking into consideration the effect of the tax incremental districts and the impact of the assessed to equalized value ratio. Page 2.3 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/22 01/01/23 01/01/24 01/01/25 2022 for 2023 2023 for 2024 2024 for 2025 2025 for 2026 All valuation except TID Districts 6,534,279,000 7,307,647,500 7,442,661,100 8,931,733,700 TID #6 - Main Street Corridor 47,920,500 58,725,600 66,627,500 71,174,800 TID #7 - First Park 32,085,800 40,169,700 42,572,400 48,825,200 TID #8 - Falls Parkway 124,788,400 147,145,800 152,911,800 174,386,200 TID #9 - Village Centre/Appleton Ave 53,973,600 65,024,800 91,071,100 101,050,400 TID #10 - Woodland Prime 62,161,500 69,814,200 84,532,600 109,240,300 TID #11 - Wacker Neuson 3,261,300 3,733,000 3,166,800 3,728,100 TID #12 - Lilly Road Industrial 35,454,700 44,004,200 58,859,100 61,546,700 TID #13 - Flint Dr - DRS 38,124,000 50,705,800 45,802,800 48,881,600 TID #14 - Glenroy 7,223,300 8,140,000 6,922,500 7,493,800 TID #15 - Mill Road Landfill - - 309,200 39,398,500 TID #16 - Campbell Drive - - 7,807,000 9,457,400 6,939,272,100 7,795,110,600 8,003,243,900 9,606,916,700 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 2025 for 2026 9,606,916,700 7,742,923,077 4.05 0.18 4.7% 2024 for 2025 8,003,243,900 7,613,928,148 3.87 0.07 1.8% 2023 for 2024 7,795,110,600 7,603,803,413 3.80 (1.40) (26.9%) 2022 for 2023 6,939,272,100 5,107,201,955 5.20 - - 2021 for 2022 6,150,246,600 5,077,866,690 5.20 - - 2020 for 2021 5,621,021,400 4,984,826,010 5.20 - - 2019 for 2020 5,289,929,600 4,892,430,140 5.20 (0.03) (0.6%) 2018 for 2019 5,097,458,000 4,846,847,760 5.23 - - 2017 for 2018 4,962,647,400 4,826,340,390 5.23 0.06 1.2% 2016 for 2017 4,728,377,800 4,723,062,540 5.17 (0.03) (0.6%) 2015 for 2016 4,583,053,600 4,586,133,140 5.20 - - Page 2.4 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/24 01/01/25 ACTUAL ACTUAL Full Equalized Value 8,003,243,900 9,606,916,700 x Statutory limit % 5.00% 5.00% Calculated debt limit $400,162,195 $480,345,835 Less total general obligation debt 85,040,000 87,210,000 Remaining allowable debt under State Statute limitation 315,122,195 393,135,835 Conservative amount - 60% of allowable limit 240,097,317 288,207,501 Remaining allowable debt capacity using conservative limit 155,057,317 200,997,501 Long-Term Debt Obligations by Funding Source 12/31/22 12/31/23 12/31/24 12/31/25 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 47,130,000 45,135,000 42,230,000 40,465,000 Tax levy 18,110,000 14,245,000 13,533,250 13,258,500 Landfill tipping fees 7,230,000 5,765,000 5,465,000 8,530,000 Utility service charges 11,305,000 12,235,000 17,345,000 20,765,000 Impact Fees - 2,670,000 5,630,000 2,855,000 Tourism - 640,000 836,750 1,336,500 Special assessments - - - - 83,775,000 80,690,000 85,040,000 87,210,000 Other Village Debt: Clean Water Fund Loans - Utility 684,094 473,076 359,231 242,486 684,094 473,076 359,231 242,486 84,459,094 81,163,076 85,399,231 87,452,486 Under Wisconsin State Statutes, the Village's general obligation debt may not exceed 5% of the equalized value of the taxable property located in the Village. The Village Board has traditionally followed a conservative guideline of not exceeding 60% of the legal debt limit. It is estimated that the Village will average $2 to $3 million in borrowing for capital projects each year. This estimate does not include the special needs of TID districts or borrowings for municipal facilities. The Village of Menomonee Falls borrows funds for various purposes, and for various durations. The factors considered in structuring debt are project cost, useful life and funding source. Emphasis is put on stabilizing the tax rate or the user charge over the life of the bond. Depending on the purpose of the note or bond, principal and interest are charged to different Village functions: General Fund, Special Assessments, Municipal Facilities, Tax Incremental Districts and the Utilities. Page 2.5 OUTSTANDING DEBT INFORMATION Projected Averag e Issue Final First 12/31/25 Coupon Rate Amoun t Maturity Callable Issue Title Purpose General Obligation Debt 4,650,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 930,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 350,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID 8 5,450,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID 8) 3,775,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 1,555,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 810,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 3,225,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B) 2019 Cap Bud (Water), Refunds (TID 6, 12) 16,235,000 2.79% 18,435,000 2038 09/01/28 Taxable GO Bonds (series 2019C) 2019 DRS Elec (TID 13), Refunds (TID 6, 10, 11, 12) 1,590,000 2.13% 3,270,000 2030 02/01/26 GO Promissory Notes (series 2020A) Aerial platform fire truck 1,085,000 2.00% 1,460,000 2040 02/01/29 GO Bonds (series 2020B) 2020 Capital Budget (Water) 2,285,000 1.67% 3,150,000 2031 02/01/29 GO Promissory Notes (series 2021A) 2021 Capital Budget/Park Project 2,580,000 2.00% 3,400,000 2041 02/01/30 GO Bonds (series 2021B) 2021 Water Proj/Ref 2013 Water/Storm Bonds 4,730,000 6,190,000 2032 02/01/30 GO Promissory Notes (series 2022A) 2022 Capital Budget/Park Project 1,050,000 1,350,000 2035 02/01/31 GO Bonds (series 2022B) 2022 Water Proj 2,125,000 2,645,000 2039 02/01/39 Taxable GO Bonds (series 2022C) 2022 Comm Devel TID 8 & 10 2,165,000 4.00% 2,655,000 2033 02/01/30 GO Promissory Notes (series 2023A) 2023 Capital Budget, Parks, TID 8 & TID 10 2,235,000 4.00% 2,430,000 2043 02/01/32 GO Bonds (series 2023B) 2023 Capital Budget (Water) 11,250,000 4.00% 12,965,000 2044 02/01/34 GO Bonds (series 2024A) 2024 Capital Budget, Water, Sewer 17,120,000 4.55% 17,120,000 2045 02/01/33 GO Promissory Notes (series 2025A) 2025 Capital Budget, Water, Storm, TID 8, TID 8 Refi 2,015,000 5.00% 2,015,000 2031 02/01/33 Taxable GO Refunding Notes (series 2025B) Refinance 2015 Issuance (TID 8) 87,210,000 Utility Revenue Bonds 242,486 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 242,486 87,452,486$ Page 2.6 LONG-TERM DEBT PRINCIPAL MATURITIES (ALL FUNDS) Special Municipal Storm Revenue Tourism Debt Facilities Water Sewer Water Year Fund Fund Service & Equipmt TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 TID #14 Utility Utility Utility Total 2026 395,000 167,500 3,227,500 1,790,000 990,000 850,000 50,000 1,040,000 50,000 225,000 100,000 10,000 1,735,000 119,719 240,000 10,989,719 2027 390,000 152,000 2,013,000 1,710,000 1,015,000 830,000 50,000 1,240,000 50,000 235,000 100,000 10,000 1,500,000 122,768 160,000 9,577,768 2028 375,000 144,750 1,820,250 390,000 1,075,000 960,000 50,000 1,540,000 50,000 235,000 100,000 10,000 1,510,000 - 175,000 8,435,000 2029 380,000 144,750 1,645,250 405,000 1,145,000 1,540,000 50,000 2,040,000 50,000 235,000 100,000 10,000 770,000 - 180,000 8,695,000 2030 385,000 149,750 1,320,250 420,000 1,220,000 1,625,000 50,000 2,545,000 50,000 240,000 115,000 10,000 795,000 - 185,000 9,110,000 2031 395,000 157,500 1,147,500 435,000 255,000 1,715,000 50,000 2,595,000 55,000 130,000 125,000 10,000 810,000 - 190,000 8,070,000 2032 280,000 162,500 877,500 445,000 170,000 1,810,000 55,000 2,720,000 - 135,000 125,000 10,000 825,000 - 195,000 7,810,000 2033 80,000 92,500 587,500 400,000 190,000 1,905,000 - 45,000 - 140,000 125,000 10,000 830,000 - 210,000 4,615,000 2034 85,000 95,250 394,750 415,000 - 1,480,000 - 45,000 - 145,000 120,000 - 810,000 - 150,000 3,740,000 2035 90,000 70,000 225,000 315,000 - 1,575,000 - 45,000 - 150,000 140,000 - 825,000 - 155,000 3,590,000 2036 - - - 165,000 - 1,675,000 - 45,000 - - 140,000 - 735,000 - 165,000 2,925,000 2037 - - - 175,000 - 120,000 - - - - 140,000 - 760,000 - 175,000 1,370,000 2038 - - - 185,000 - 120,000 - - - - 140,000 - 780,000 - 180,000 1,405,000 2039 - - - 190,000 - 120,000 - - - - - - 790,000 - 185,000 1,285,000 2040 - - - 200,000 - - - - - - - - 770,000 - 195,000 1,165,000 2041 - - - 210,000 - - - - - - - - 720,000 - 205,000 1,135,000 2042 - - - 220,000 - - - - - - - - 640,000 - 210,000 1,070,000 2043 - - - 225,000 - - - - - - - - 670,000 - 220,000 1,115,000 2044 - - - 235,000 - - - - - - - - 525,000 - 230,000 990,000 2045 - - - - - - - - - - - - 170,000 - 190,000 360,000 Total 2,855,000 1,336,500 13,258,500 8,530,000 6,060,000 16,325,000 355,000 13,900,000 305,000 1,870,000 1,570,000 80,000 16,970,000 242,486 3,795,000 87,452,486 Primary Special Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility Utility Revenue Revenue Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental Use r User User Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Charges Page 2.7 LONG-TERM DEBT INTEREST PAYMENTS (ALL FUNDS) Special Municipal Storm Revenue Tourism Debt Facilities Water Sewer Water Year Fund Fund Service & Equipmt TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 TID #14 Utility Utility Utility Total 2026 102,727 64,109 451,149 321,027 210,323 846,552 9,900 391,798 8,243 50,308 47,925 3,000 604,078 4,652 203,232 3,319,020 2027 73,585 44,963 298,108 243,300 169,923 640,198 8,400 364,798 6,993 43,458 45,425 2,600 513,093 1,563 143,375 2,599,778 2028 61,810 39,288 241,033 211,550 127,666 610,291 6,900 331,598 5,693 36,888 42,825 2,200 469,248 - 137,050 2,324,038 2029 50,360 33,698 189,485 195,225 84,910 563,660 5,400 289,098 4,343 30,773 40,125 1,800 433,800 - 130,225 2,052,900 2030 39,275 27,983 146,450 178,250 40,535 500,241 3,900 231,973 2,968 24,535 37,375 1,400 408,825 - 123,150 1,766,859 2031 28,345 22,013 108,923 160,625 14,498 432,235 2,400 159,723 1,568 18,050 34,155 1,000 382,788 - 115,825 1,482,145 2032 17,750 15,788 73,513 142,450 7,825 360,693 825 85,124 - 14,738 30,593 600 355,838 - 108,250 1,213,984 2033 10,750 10,438 43,738 124,550 2,850 285,399 - 5,918 - 10,950 26,968 200 328,250 - 100,275 950,284 2034 6,625 5,881 21,119 105,475 - 210,240 - 4,253 - 6,675 22,780 - 299,075 - 92,400 774,523 2035 2,250 1,750 5,625 87,225 - 135,365 - 2,565 - 2,250 18,760 - 268,175 - 84,775 608,740 2036 - - - 75,225 - 55,555 - 855 - - 14,070 - 238,000 - 76,775 460,480 2037 - - - 66,725 - 12,000 - - - - 9,380 - 209,025 - 68,975 366,105 2038 - - - 57,725 - 7,200 - - - - 4,690 - 179,625 - 61,525 310,765 2039 - - - 48,350 - 2,400 - - - - - - 149,450 - 53,875 254,075 2040 - - - 39,600 - - - - - - - - 120,550 - 46,100 206,250 2041 - - - 31,400 - - - - - - - - 93,550 - 38,100 163,050 2042 - - - 22,800 - - - - - - - - 67,400 - 29,800 120,000 2043 - - - 13,900 - - - - - - - - 41,200 - 21,200 76,300 2044 - - - 4,700 - - - - - - - - 17,300 - 12,200 34,200 2045 - - - - - - - - - - - - 3,400 - 3,800 7,200 Total 393,477 265,908 1,579,140 2,130,102 658,529 4,662,029 37,725 1,867,699 29,805 238,623 375,070 12,800 5,182,668 6,215 1,650,907 19,090,695 Primary Impact Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility Utility Revenue Fees Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User Us er User Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Charges Page 2.8 LONG-TERM DEBT PRINCIPAL & INTEREST DUE (ALL FUNDS) Special Municipal Storm Revenue Tourism Debt Facilities Water Sewer Water Year Fund Fund Service Fund TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 TID #14 Utility Utility Utility Total 2026 497,727 231,609 3,678,649 2,111,027 1,200,323 1,696,552 59,900 1,431,798 58,243 275,308 147,925 13,000 2,339,078 124,370 443,232 14,308,739 2027 463,585 196,963 2,311,108 1,953,300 1,184,923 1,470,198 58,400 1,604,798 56,993 278,458 145,425 12,600 2,013,093 124,331 303,375 12,177,546 2028 436,810 184,038 2,061,283 601,550 1,202,666 1,570,291 56,900 1,871,598 55,693 271,888 142,825 12,200 1,979,248 - 312,050 10,759,038 2029 430,360 178,448 1,834,735 600,225 1,229,910 2,103,660 55,400 2,329,098 54,343 265,773 140,125 11,800 1,203,800 - 310,225 10,747,900 2030 424,275 177,733 1,466,700 598,250 1,260,535 2,125,241 53,900 2,776,973 52,968 264,535 152,375 11,400 1,203,825 - 308,150 10,876,859 2031 423,345 179,513 1,256,423 595,625 269,498 2,147,235 52,400 2,754,723 56,568 148,050 159,155 11,000 1,192,788 - 305,825 9,552,145 2032 297,750 178,288 951,013 587,450 177,825 2,170,693 55,825 2,805,124 - 149,738 155,593 10,600 1,180,838 - 303,250 9,023,984 2033 90,750 102,938 631,238 524,550 192,850 2,190,399 - 50,918 - 150,950 151,968 10,200 1,158,250 - 310,275 5,565,284 2034 91,625 101,131 415,869 520,475 - 1,690,240 - 49,253 - 151,675 142,780 - 1,109,075 - 242,400 4,514,523 2035 92,250 71,750 230,625 402,225 - 1,710,365 - 47,565 - 152,250 158,760 - 1,093,175 - 239,775 4,198,740 2036 - - - 240,225 - 1,730,555 - 45,855 - - 154,070 - 973,000 - 241,775 3,385,480 2037 - - - 241,725 - 132,000 - - - - 149,380 - 969,025 - 243,975 1,736,105 2038 - - - 242,725 - 127,200 - - - - 144,690 - 959,625 - 241,525 1,715,765 2039 - - - 238,350 - 122,400 - - - - - - 939,450 - 238,875 1,539,075 2040 - - - 239,600 - - - - - - - - 890,550 - 241,100 1,371,250 2041 - - - 241,400 - - - - - - - - 813,550 - 243,100 1,298,050 2042 - - - 242,800 - - - - - - - - 707,400 - 239,800 1,190,000 2043 - - - 238,900 - - - - - - - - 711,200 - 241,200 1,191,300 2044 - - - 239,700 - - - - - - - - 542,300 - 242,200 1,024,200 2045 - - - - - - - - - - - - 173,400 - 193,800 367,200 Total 3,248,477 1,602,408 14,837,640 10,660,102 6,718,529 20,987,029 392,725 15,767,699 334,805 2,108,623 1,945,070 92,800 22,152,668 248,701 5,445,907 106,543,181 Primary Impact Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility Utility Revenue Fees Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User Us er User Source Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Charges Page 2.9 Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Descriptions of Other General Fund Revenues Page 3.2 GENERAL FUND REVENUES SUMMARY 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 19,582,142 22,563,123 21,815,000 21,815,000 Property taxes 23,415,000 7% 4,503,904 6,139,761 7,422,600 7,422,600 Intergovernmental 6,906,600 (7%) 2,790,673 3,248,061 3,344,100 3,344,100 Public charges for services 3,461,100 3% 1,062,218 1,151,928 1,100,000 1,100,000 Water Utility payment in lieu of tax 1,200,000 9% 1,106,319 1,724,581 1,355,500 1,355,500 Licenses and permits 1,417,800 5% 1,434,329 1,323,091 1,632,000 1,632,000 Miscellaneous 1,626,100 (0%) 485,036 551,333 576,900 576,900 Fines and penalties 576,500 (0%) 213,769 304,863 270,500 270,500 Other taxes 301,500 11% - 61,088 500,000 500,000 Transfers from other funds - (100%) 31,178,390 37,067,829 38,016,600 38,016,600 Total revenues 38,904,600 2% Property Taxes 60% Intergov. 18% Charges for Services 9% Water Utility Payment 3% Licenses and Permits 4% Fines and Penalties 1% Other 5% Page 3.1 INTERGOVERNMENTAL REVENUES State Transportation Aids are payments from the State of Wisconsin for street and road maintenance programs. PAYMENT IN LIEU OF TAX - WATER UTILITY It should be noted that the Water Utility charges the General Fund for Public Fire Protection LICENSES AND PERMITS Licenses and permits are issued by the Clerk's office and the Department of Community Development. The largest source of revenue in this area comes from permits; building, electrical, plumbing, and heating. PUBLIC CHARGES FOR SERVICES This revenue is a payment in lieu of real estate taxes. The calculation is prescribed by the Public Service Commission and is based on the assets of the Utility, adjusted for estimated additions and removals of plant, water mains and hydrants. The Village's tax rate, excluding the State and County portion, is used to calculate the tax. Fluctuations in the tax rate, the ratio of assessed to equalized value, and depreciation play a significant role in the amount of payment. Nearly all of the revenues in this category come from the state. Over half of that funding is transportation and highway aids and the remainder is mostly shared revenues. Estimates are provided from the state for budgeting. Connecting Highways are marked state trunk highways through the Village. Aids are payments from the State for maintenance of these roadways. Payments are calculated per lane mile. Shared revenues were initially designed to make a municipality whole for loss of taxes on exempt property. This applies to computers and certain personal property; however, the state has removed annual inflationary adjustments. General shared revenues are based on the States ability to pay and are generally distributed proportionately the same as the prior year. The majority of revenues in this category are fees established to recover certain administrative expenses for services thought only to benefit certain individuals or developers, rather than all general taxpayers. The bulk of the revenue in this category is from ambulance services. Ambulance fees are established by the Village Board for services performed by the EMS Department. These are billed and collected via an outside billing service. Page 3.2 MISCELLANEOUS REVENUES Interest Income The primary investment vehicles used are: 1. State of Wisconsin Local Government Investment Pool (LGIP), which invests primarily in U. S. Government Treasury bills. 2. Time deposit accounts, such as money market accounts. 3. Certificates of deposit with local banks. Cash is transferred to and from the State Pool as needed and investment earnings are recorded on a monthly basis. The internal interest rate charged on advances is our investment rate plus 1% Other Miscellaneous The largest revenues in this category are cable TV franchise fees and publication fees. FINES AND PENALTIES OTHER TAXES The two major revenues in this category are hotel/motel taxes and fire insurance taxes. 2% Fire Dues increase (decrease) in direct proportion with an increase in assessed value and the tax rate. The Village collects an 8% hotel/motel tax. Per State Statutes, starting in 2017, 70% of this tax is remitted to the Tourism Commission. Publication fees are collected by the Department of Community Development for public notices which are required to be published in the newspaper. The primary objectives of the Village's investment activities are safety of principal, liquidity, and return on investment. The Village invests its funds in accordance with State Statutes. Court penalties and costs are collected by the Police Department as a result of judgment passed in Municipal Court for violations of various Village ordinances and payments received from defendants for court costs. Page 3.3 Chapter 4 GENERAL FUND EXPENDITURES Comparative Expenditure Budgets Page 4.2 General Fund Expenditures by Function and Classification Page 4.3 Summary and Details of Expenditures: General Government Function Summary: Page 4.4 Administration: Village Board, Village Manager, Court and Village Attorney Supportive Services Clerk Services, Human Resources, Assessing, Building Maintenance, Insurance, Financial Services, and Information Technology Public Safety Function Summary: Page 4.16 Emergency Dispatch, Police, Fire/EMS, Fire Protection, Weed Control, Emergency Government, and Other Protection Services Public Works Function Summary: Page 4.25 Street Maintenance, Equipment Maintenance, and Municipal Garages Culture, Recreation and Education: Page 4.29 Community Life, Old Falls Village, Parks Conservation and Development Function Summary: Page 4.34 Community Development, Engineering, Zoning & Inspections, Planning Other Financing Uses Summary: Page 4.39 Transfers to Other Funds GENERAL FUND Amount Percent Department 2026 2025 Change Change Village Board 48,100 50,100 (2,000) (4%) Village Manager 75,300 90,300 (15,000) (17%) Clerk Services 712,800 673,300 39,500 6% Human Resources 581,200 608,000 (26,800) (4%) Assessment of Property 241,100 203,500 37,600 18% Building Maintenance 487,200 472,500 14,700 3% Insurances 170,800 127,500 43,300 34% Judicial 234,500 228,000 6,500 3% Village Attorney 418,800 414,000 4,800 1% Financial Services 601,800 472,600 129,200 27% IT 2,795,500 2,519,400 276,100 11% Total General Government 6,367,100 5,859,200 507,900 9% Police 13,240,300 12,488,300 752,000 6% Fire 9,315,200 9,217,900 97,300 1% Fire Protection 1,574,000 1,574,000 - - Pest & Weed 38,400 40,300 (1,900) (5%) Emergency Government 18,000 12,500 5,500 44% Other Protection 12,400 12,400 - - Total Public Safety 24,198,300 23,345,400 852,900 4% Street Maintenance 4,841,000 5,312,500 (471,500) (9%) Equipment Maintenance 626,500 764,500 (138,000) (18%) Garages 222,000 221,500 500 - Total Public Works 5,689,500 6,298,500 (609,000) (10%) Community Quality of Life 223,500 223,000 500 - Old Falls Village 30,200 30,200 - - Park Operations 1,059,800 1,141,500 (81,700) (7%) Park Projects 42,800 24,800 18,000 73% Total Culture & Recreation 1,356,300 1,419,500 (63,200) (4%) CDA 40,500 41,000 (500) (1%) Engineering 165,600 184,000 (18,400) (10%) Zoning & Inspection 769,300 541,300 228,000 42% Planning 318,000 327,700 (9,700) (3%) Total Development 1,293,400 1,094,000 199,400 18% Total before Other Uses of Funds 38,904,600 38,016,600 888,000 2% Transfer to other funds - - - - Total Expenses 38,904,600 38,016,600 888,000 2% COMPARATIVE EXPENDITURE BUDGETS Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 4,345,160 5,122,788 5,859,200 5,859,200 General Government 6,367,100 9% 20,668,218 21,495,810 23,345,400 23,345,400 Public Safety 24,198,300 4% 3,490,091 3,627,135 6,298,500 6,298,500 Public Works 5,689,500 (10%) 1,247,886 1,189,529 1,419,500 1,419,500 Culture & Recreation 1,356,300 (4%) 1,188,259 1,148,845 1,094,000 1,094,000 Conservation and Development 1,293,400 18% 30,939,614 32,584,107 38,016,600 38,016,600 Total operating expenditures 38,904,600 2% - 3,500,000 - - Transfers Out - - 30,939,614 36,084,107 38,016,600 38,016,600 Total Expenditures 38,904,600 2% by CLASSIFICATION 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 21,272,943 21,793,990 23,896,500 23,896,500 Personnel 25,483,300 7% 6,145,455 6,912,379 9,587,800 9,587,800 Other Operating 8,727,500 (9%) 2,356,270 2,657,591 3,133,200 3,133,200 Contractual Services 3,149,600 1% 1,164,946 1,220,147 1,399,100 1,399,100 Capital Outlay 1,544,200 10% 30,939,614 32,584,107 38,016,600 38,016,600 Total operating expenditures 38,904,600 2% - 3,500,000 - - Transfers Out - - 30,939,614 36,084,107 38,016,600 38,016,600 Total Expenditures 38,904,600 2% by CLASSIFICATION (%) 2023 2024 2025 2025 2026 ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET 69% 67% 63% 63% Personnel 66% 20% 21% 25% 25% Other Operating 22% 8% 8% 8% 8% Contractual Services 8% 4% 4% 4% 4% Capital Outlay 4% Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 51,158 45,283 50,100 50,100 Village Board 48,100 (4%) 103,562 94,495 90,300 90,300 Village Manager 75,300 (17%) 632,080 776,593 673,300 673,300 Clerk Services 712,800 6% 203,545 512,079 608,000 608,000 Human Resources 581,200 (4%) 312,570 189,591 203,500 203,500 Assessing 241,100 18% 417,181 409,638 472,500 472,500 Municipal Building Maintenance 487,200 3% 202,212 145,505 127,500 127,500 Insurances 170,800 34% 176,817 218,089 228,000 228,000 Municipal Court 234,500 3% 433,607 399,081 414,000 414,000 Village Attorney 418,800 1% 460,413 499,719 472,600 472,600 Financial Services 601,800 27% 1,352,015 1,832,715 2,519,400 2,519,400 Information Technology 2,795,500 11% 4,345,160 5,122,788 5,859,200 5,859,200 Total Expenditures 6,367,100 9% 14% 16% 15% 15% % of total operating expenditures 16% $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2015 2016 2017 2018 2019 2020 2021 2023 2024 2025 2026 General Government Total Expenditures Trend Page 4.4 100 (VILLAGE BOARD) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 43,635 43,971 44,100 44,100 Personnel 44,100 - 7,523 1,312 6,000 6,000 Other Operating 4,000 (33%) 51,158 45,283 50,100 50,100 Total Expenditures 48,100 (4%) BUDGET HIGHLIGHTS: The Board consists of the Village Board President and six Trustees. No significant changes from prior year. RESPONSIBILITIES: To establish local policy through the legislative process. To adopt ordinances and resolutions as a framework for implementation of these policies. To hold regular public board and committee meetings in accordance with the Village Code and the Wisconsin Open Meetings Law. To authorize all contracts entered into by the Village. To define clear, general guidelines used in directing the activities of the staff through the Village Manager's Office. To review and adopt annual budgets and tax levy for fiscal control of the Village's resources. To prioritize the use of the Village's resources. To review and approve all expenditures. To approve appointments to and oversee citizen boards, committees and commissions. Page 4.5 110 (VILLAGE MANAGER) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 165,839 164,533 156,200 156,200 Personnel* 159,200 2% 7,723 4,962 9,100 9,100 Other Operating 7,100 (22%) (70,000) (75,000) (75,000) (75,000) Charged to TIDs (91,000) 21% 103,562 94,495 90,300 90,300 Total Expenditures 75,300 (17%) * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. No significant changes from prior year. Page 4.6 111 (CLERK SERVICES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 436,729 522,560 472,000 472,000 Personnel* 490,000 4% 127,347 132,305 128,800 128,800 Other Operating 144,300 12% 68,004 121,728 72,500 72,500 Contracted services 78,500 8% 632,080 776,593 673,300 673,300 Total Expenditures 712,800 6% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Prepare and maintain custody for official documents of the Village and Village Board including, but not limited to, Village code, minutes, ordinances, resolutions, contracts, deeds, agreements, leases, bonds, annexations and other legal records. Administer all election activities including, but not limited to, voter registration records, testing voting equipment, creation and security of voting processes, process absentee ballots and act as filing office for elected Village positions. Manage park reservation software including, but not limited to, making reservations, park fees and coordinating special requests and reservation information with Parks Department staff. Receive, renew, accept and file assessment roll from assessor, manage annual Board of Review hearings. Supervise and coordinate reception area and mail systems. Oversee agenda management software and preparation of agendas, statutory posting / publishing requirements and notification to media. Handle citizen inquiries and complaints, provide access to public records. Oversee the process and issuance of licenses and permits for the following: special events, operators, beer and liquor, cigarette, transient merchant, amusement and dog. Personnel and operating expenses fluctuate annually depending on number of elections held. Page 4.7 120 (HUMAN RESOURCES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 99,529 310,685 375,400 375,400 Personnel* 348,600 (7%) 104,016 153,894 152,600 152,600 Other Operating 159,600 5% - 47,500 80,000 80,000 Contracted services 73,000 (9%) 203,545 512,079 608,000 608,000 Total Expenditures 581,200 (4%) * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Develop, administer, and maintain a centralized system of personnel policies, procedures and practices. Perform employee recruiting, selection, orientation including advertising, and interviewing. Develop, implement and administer an employee performance management and evaluation system. Administer the development and review of job descriptions and placement of positions within pay grades. Conduct compensation studies of internal positions and benchmark jobs. Administer payroll process including employee benefits and leaves of absence. Administer Human Resources Information System, manage system replacements and enhancements, direct workflows and implement user policies and training. Facilitate implementation of staff training and development opportunities. Administer collective bargaining agreements including grievances/arbitrations, coordinate contract negotiations. Administer and/or coordinate Worker's Compensation, Employee Assistance Program and Wellness & Safety Program. Administer and coordinate Americans with Disabilities Act requirements. Manage general liability and property insurances including claims handling, risk management and loss control programs. No significant changes from prior year. Page 4.8 130 (ASSESSMENT OF PROPERTY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 312,570 189,591 203,500 203,500 Contracted services 241,100 18% BUDGET HIGHLIGHTS: The assessing function is a contracted service. Contractual services includes the following: Wisconsin Dept of Revenue for manufacturing assessment services 25,000 Waukesha County - Property data base (1/2) maintenance 15,500 Catalis for assessment services 200,000 Board of Review 600 Total contractual services 241,100 RESPONSIBILITIES: Provide all legally required assessments functions. Discover, list and value annually all taxable real and personal property within the Village. Prepare the annual assessment roll. Respond to requests for review of valuations and attend Board of Review meetings to defend contested values. Keep record of, examine, and annually determine the status of exempt property. Maintain legal records: process and record deeds, land contracts, mortgages, easements and other ownership changes; update and record changes in addresses, tax key numbers, and legal description. Department of Revenue functions: process all transfer forms; comply with continuing education certification requirements; submit annual Assessor's report; attend mandatory meetings, prepare Tax Incremental District reports. Real property functions: inspect, investigate and record all sales; organize and inspect all property altered or improved; prepare and mail assessment change notices. Personal property functions: annually deliver and process reporting forms: create and deliver form supplements; perform occupancy checks; audit returned forms; calculate doomage assessments; prepare and mail assessment notices. Develop, maintain and improve sales studies, ratio studies, etc., for the purposes of statistical analysis. Provide information and records on ownership, assessed values, property characteristics, statistical data, etc. to other departments, realtors, appraisers, attorneys, and the general public. Maintain property data base through CAMA system. Page 4.9 150 (MUNICIPAL BUILDING MAINTENANCE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 98,472 105,395 102,400 102,400 Personnel* 129,000 26% 216,965 221,920 251,600 251,600 Other Operating 239,200 (5%) 101,744 82,323 118,500 118,500 Contracted services 119,000 - 417,181 409,638 472,500 472,500 Total Expenditures 487,200 3% * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper working order the following: - Heating, ventilating and air conditioning systems. - Plumbing, pipes and fixtures. - Interior and exterior walls, roofs, floors, woodwork, cabinets, windows, doors & gutters. - Furniture and fixtures, fountains, steps, stoops and railings. Provide cleaning, sanitizing, recycling and trash removal daily for municipal buildings. Insure adequate stock of cleaning, sanitizing and paper supplies for all facilities. Move or modify furniture, partitions, shelving, etc. as required for municipal buildings. No significant changes from prior year. Page 4.10 160 (INSURANCE AND BENEFITS) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 3,680 7,510 - - Personnel - - 198,532 137,995 127,500 127,500 Other Operating (Insurances) 170,800 34% 202,212 145,505 127,500 127,500 Total Expenditures 170,800 34% BUDGET HIGHLIGHTS: RESPONSIBILITIES: This departmental budget contains miscellaneous costs which could otherwise be allocated directly to each municipal department. For ease in administration and reporting, they are combined and reported in this department. This budget contains the following: - Unemployment and disability compensation. - Property insurance premiums, except for coverages for the Library, Water and Sewer Utilities. Those are charged directly to the respective funds. Year over year change is based on estimates given by our providers. Page 4.11 171 (MUNICIPAL COURT) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 173,737 213,873 223,300 223,300 Personnel 230,300 3% 3,080 4,216 4,700 4,700 Other Operating 4,200 (11%) 176,817 218,089 228,000 228,000 Total Expenditures 234,500 3% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. The Municipal Judge is elected for a four year term, expiring in the even numbered years. As an elected official, the Judge is not considered to be an employee for employee count purposes. A State law separates the Court function from the Police department. No significant changes from prior year. Page 4.12 172 (VILLAGE ATTORNEY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 341,933 263,054 301,300 301,300 Personnel* 302,300 - 11,797 11,579 11,700 11,700 Other Operating 15,500 32% 79,877 124,448 101,000 101,000 Contracted services 101,000 - 433,607 399,081 414,000 414,000 Total Expenditures 418,800 1% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Provides or oversees the provision of all legal services to the Village Board and its committees, all Village boards and commissions, and to Village departments. Represents or oversees outside lawyers who represent the Village in all Village related litigation and in the prosecution of Village ordinance violations. In addition to assisting the Village Attorney, the legal assistant also acts as the administrative assistant for the Village Manager, the Village President and the Board of Trustees; and assists Human Resources and Clerk Services as needed. No significant changes from prior year. Page 4.13 190 (FINANCIAL SERVICES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 381,856 337,031 360,400 360,400 Personnel* 504,500 40% 3,893 41,005 6,200 6,200 Other Operating 6,300 2% 74,664 121,683 106,000 106,000 Contracted services 91,000 (14%) 460,413 499,719 472,600 472,600 Total Expenditures 601,800 27% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Insure the fiscal integrity of the Village by maintaining accurate and timely financial information. Insure proper administration of accounts payable, billing, and collection. Provide financial accounting services for the Village in accordance with Generally Accepted Accounting Principals (GAAP), in compliance with the guidelines for GAAFR, and in compliance with the regulations of the Wisconsin Public Service Commission (PSC) for the Water Utility. Manage annual independent audit of Village fiscal activities. Prepare annual reports for State of Wisconsin and Public Service Commission. Administer special assessments collection and reporting. Administer payroll process, including benefits and State and Federal reporting. Coordinate the preparation of annual budgets. Prepare and administer tax reporting functions and settlements with other taxing jurisdictions. Conduct internal audit of Village accounts and budgets. Perform daily cash management functions to maximize investment of idle funds in accordance with investment policies. Manage accounts receivable records and pursue collection of delinquent accounts. Maintain records for capital projects, including tax incremental districts (TIDs). Provide information and access to records to the public. Expand team by one FTE, elevated open role to Senior Analyst. Page 4.14 195 (INFORMATION TECHNOLOGY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 299,068 307,480 319,300 319,300 Personnel* 423,400 33% 355,942 362,085 401,200 401,200 Other Operating 438,600 9% 516,798 702,119 1,252,100 1,252,100 Contracted services 1,169,100 (7%) 180,207 461,031 546,800 546,800 Capital Outlay 764,400 40% 1,352,015 1,832,715 2,519,400 2,519,400 Total Expenditures 2,795,500 11% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Improve technology utilization throughout the Village by using proven and emerging strategies to reduce cost, improve citizen services and minimize security and system failure risks. Focus on delivering services in alignment with organizational requirements. Deliver innovative solutions to operational requirements while minimizing expenses. Reduce cost of IT services by leveraging resources, streamlining processes, consolidating operations and adopting new technology. Primary costs: - Telephony Systems and Services - Data Services - Computer Systems - Security Systems - AV Systems - Network Infrastructure - Copier Equipment - Consumables - Maintenance and Support Agreements Expand team by one FTE; upgrade computers Village wide Page 4.15 [PUBLIC SAFETY FUNCTION SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 10,830,296 11,364,147 12,488,300 12,488,300 Police 13,240,300 6% 8,209,935 8,492,176 9,217,900 9,217,900 Fire 9,315,200 1% 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 36,972 37,427 40,300 40,300 Weed Control 38,400 (5%) 6,690 18,349 12,500 12,500 Emergency Government 18,000 44% 10,464 9,850 12,400 12,400 Other Protection Services 12,400 - 20,668,218 21,495,810 23,345,400 23,345,400 Total Expenditures 24,198,300 4% 67% 66% 61% 61% % of total operating expenditures 62% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Public Safety Total Expenditures Trend Page 4.16 200 (POLICE ) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 10,092,962 10,290,727 11,282,000 11,282,000 Personnel* 12,124,000 7% 364,966 589,503 981,300 981,300 Other Operating 896,000 (9%) 61,287 119,015 129,000 129,000 Contracted services 124,300 (4%) 311,081 364,902 96,000 96,000 Capital Outlay 96,000 - 10,830,296 11,364,147 12,488,300 12,488,300 Total Expenditures 13,240,300 6% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Operations: Provide response to the occurrence of crime and other requests for police service. Enforcement of Criminal Code by investigation and arrest. Enforce police provisions of the Code of Village Ordinances by investigation and citation. Accident investigation and traffic enforcement. Around the clock patrol of Village streets, alleys, and parking lots. Service of warrants, and municipal court subpoenas. Transport prisoners, mental patients and juvenile offenders to various county institutions. Supervise parades and other special events. Inspect licensed activities within the Village. Approve and record special parking permissions. Monitor street lights, obstructed signs, animal carcasses, street wastes and other impediments to Village throughways for Department of Public Works action. Administer and monitor police aide program to assist patrol. Prevention and Community Education: Initiation and implementation of crime prevention programs. Criminal Investigation: To investigate major crimes. Work undercover as assigned to the Waukesha County Metropolitan Drug Enforcement Unit. Provide crime analysis, collection and preservation of physical evidence, intelligence gathering, fingerprint and photographic identification and control of inventoried property. Support: Provides support services to all other departmental operations; business office, records, court services, municipal lock-up, fleet management and maintenance, department supplies, and equipment, custody of property and evidence, municipal warrants, and the issuance of private guard permits. Initiate and maintain all records, forms, reports and documents relating to police services. Ensure proper training and certification of officers. Maintain radio communications for the police department. Review and recommend approvals for permits and licenses. Maintain accreditation, thus assuring the community that our operational practices conform to accepted standards. Recommend review and revision of Village ordinance and codes relating to police services. Two additional officers, retirement payouts Page 4.18 220 (FIRE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 6,460,716 6,645,662 7,514,500 7,514,500 Personnel 7,727,500 3% 1,064,591 1,505,752 1,079,600 1,079,600 Other Operating 1,027,500 (5%) 223,945 202,496 267,300 267,300 Contracted services 276,200 3% 460,683 138,266 356,500 356,500 Capital Outlay 284,000 (20%) 8,209,935 8,492,176 9,217,900 9,217,900 Total Expenditures 9,315,200 1% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Fire Suppression: To protect the lives and property of the citizens of the Village of Menomonee Falls through the prevention and extinguishment of fires, and through salvage and rescue work in the event of public emergencies. To investigate all fires of unknown nature in trying to determine a cause. Hazardous Materials Handling (Haz Mat): Provide direct support to firefighting and EMS operations by furnishing communications, command operations and other supporting services. Provide hazardous material incident coverage for "Level B" incidents, and support regional teams for more severe incidents. Fire Prevention and Public Education: To conduct fire safety inspections at all businesses and industries quarterly, and more frequent inspections of licensed premises to update liquor licenses. Inspection, clearing and testing of hydrants and other fire suppression systems. Develop and implement training programs and exercises for fire personnel. Promote and provide community training in fire prevention and protection, medical safety and first aid programs. Enforce laws and codes mandated by Federal, State and local regulations. Initiate ordinance review and changes in local fire codes. Fire Administration: To coordinate and manage the above services of the fire department. Review and approve licenses, permits, and certifications. Provide information and access to records to the public. Fire Support Services -- Buildings and Vehicles: Maintain, clean and test all departmental vehicles and equipment. Maintain the safety of buildings and grounds. EMS: Perform emergency medical services for Menomonee Falls residents. Initiate and maintain all records relative to emergency medical service. Maintain current state certification for all Emergency Medical Technicians. No significant changes from prior year. Page 4.20 230 (FIRE PROTECTION SERVICES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES Budget Change 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection 1,574,000 - Purpose: This expenditure category contains the annual payment from the Village's General Operating budget to the Water Utility for rental of Utility owned hydrants and mains for fire fighting purposes. This annual payment is required by the Public Service Commission. Page 4.21 260 (PEST AND WEED CONTROL) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES Budget Change 35,470 35,791 37,300 37,300 Personnel 37,300 - - - 100 100 Other Operating 100 - 1,502 1,636 2,900 2,900 Contracted services 1,000 (66%) 36,972 37,427 40,300 40,300 Total Expenditures 38,400 (5%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Enforcement of Municipal Ordinances by investigation and citation. Service of legal notices of noxious weeds requiring expedient removal. Contract for weed cutting services for non-compliance with notices. Billing and collection of Village provided weed-cutting services. Fees for weed cutting are intended to fully reimburse our costs and are periodically reviewed. No significant changes from prior year. Page 4.22 280 (EMERGENCY GOVERNMENT) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 6,690 18,349 12,500 12,500 Other Operating 18,000 44% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To provide prompt emergency control service to all Village residents during times of severe weather conditions or disaster. Maintain warning sirens in good working order. The Village Manager is designated by ordinance as Director of Emergency Government; the Fire Chief is the Deputy Director. No significant changes from prior year. Page 4.23 290 (OTHER PROTECTION SERVICES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 894 280 2,500 2,500 Other Operating 2,500 - 9,570 9,570 9,900 9,900 Contracted services 9,900 - 10,464 9,850 12,400 12,400 Total Expenditures 12,400 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Contractual Services contains the Waukesha County Animal Welfare Society (HAWS) impounding service charges for stray dogs and cats. Other operating expenditures includes Police and Fire Commission charges and Prisoner Board charges. The Police and Fire Commission is organized under Wisconsin Statute 62.13, consisting of five (5) members appointed by the Village President. The Commission appoints the Police Chief and the Fire Chief along with approving sworn subordinates of those departments. The primary duties of this commission are personnel functions relating to the hiring, merit promotion process, firing, and disciplinary actions of the Police and Fire departments. No significant changes from prior year. Page 4.24 [PUBLIC WORKS FUNCTION SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,610,493 2,640,720 5,312,500 5,312,500 Street Maintenance 4,841,000 (9%) 645,260 718,021 764,500 764,500 Equipment Maintenance 626,500 (18%) 234,338 268,394 221,500 221,500 Municipal Garages 222,000 - 3,490,091 3,627,135 6,298,500 6,298,500 Total Expenditures 5,689,500 (10%) 11% 11% 17% 17% % of total operating expenditures 15% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Public Works Total Expenditures Trend Page 4.25 400 (STREET MAINTENANCE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,534,657 1,589,183 1,399,000 1,399,000 Personnel* 1,353,000 (3%) 1,221,571 1,188,677 3,785,000 3,785,000 Other Operating 3,014,500 (20%) 69,871 43,892 95,000 95,000 C ontracted services 80,000 (16%) 207,975 250,948 393,500 393,500 Capital Outlay 393,500 - (423,581) (431,980) (360,000) (360,000) Transfer to Storm Water Ut. - (100%) 2,610,493 2,640,720 5,312,500 5,312,500 Total Expenditures 4,841,000 (9%) * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Protect and maintain Village's infrastructure. Street and Road maintenance and snow plowing: To maintain approximately 200 miles of Village streets, alleys and public parking lots. This work includes concrete and bituminous pavement repairs, patching, dust control, grading of gravel streets, crack filling, street oiling, curb and gutter replacements. Keep all streets, alleys and public parking lots free from obstruction, debris and dead animals. Roadside and easement ditching and maintenance. Cutting grass and weeds on roadside, easements, and Village lots. Replacing, resetting, and maintaining driveway culverts. Light maintenance of all equipment (oil changes, grease, oil levels, body work, paint, etc). Tree cutting, tree and brush trimming. Excavate and grade drainage and path construction in Village parklands. Sweep urban streets clean of debris in areas where storm sewer systems are available. Plow snow, spread salt and sand, and remove excess snow. Locate, maintain and collect all ice control sand boxes. Traffic control: Maintain, repair and keep in proper working order all street lights, traffic lights, and traffic controllers. Maintain and repair all street light and traffic light poles, pavement markings, warning, regulatory and fabricate warning, regulatory and street identification signs. Miscellaneous: Maintain and repair barricades and flashers. Deliver and pick up barricades for block parties and all other public events. Record, issue, and maintain park permits register and schedules. Decrease in expenditures primarily due to a reduced transfer to the Capital Projects Fund (SAFER levy). Additionally, revised payroll allocations have eliminated the need for a transfer to the Storm Utility. Page 4.26 420 (EQUIPMENT MAINTENANCE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 408,152 422,409 487,000 487,000 Personnel* 348,000 (29%) 206,758 270,638 247,500 247,500 Other Operating 248,500 - 30,350 24,974 30,000 30,000 Contracted services 30,000 - 645,260 718,021 764,500 764,500 Total Expenditures 626,500 (18%) * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper running condition all Village vehicles and equipment (including Police, Fire and Parks departments and the Water and Sewer Utility vehicles. To modify equipment to meet departmental needs. To mount plows, spreaders, and other attachments to equipment when the need arises. Keep maintenance and fuel consumption records for all vehicles and required equipment. To maintain an adequate supply of gas, fuel, propane and oil. Maintain system of determining fuel usage charges to each chargeable department or utility. To design and build specialty equipment and tools. To rebuild certain older equipment. To keep all Village vehicles neat and orderly. Personnel cost decrease due to reallocation of Mechanic position Page 4.27 440 (MUNICIPAL GARAGES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 203,472 229,003 181,500 181,500 Other Operating 182,000 - 30,866 39,391 40,000 40,000 Contracted services 40,000 - 234,338 268,394 221,500 221,500 Total Expenditures 222,000 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Contains the costs of maintaining the Public Works buildings and machine sheds The Good Hope Garage includes the Equipment Maintenance Department and equipment, and salt storage facilities. No significant changes from prior year. Page 4.28 [CULTURE AND RECREATION SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 186,604 224,818 223,000 223,000 Community Life 223,500 - 46,711 16,302 30,200 30,200 Old Falls Village 30,200 - 998,749 918,985 1,141,500 1,141,500 Park Operations 1,059,800 (7%) 15,822 29,424 24,800 24,800 Park Projects 42,800 73% 1,247,886 1,189,529 1,419,500 1,419,500 Total Expenditures 1,356,300 (4%) 4% 4% 4% 4% % of total operating expenditures 3% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Culture and Recreation Total Expenditure Trend Page 4.29 180 (COMMUNITY LIFE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 186,604 224,818 223,000 223,000 Other Operating 223,500 - BUDGET HIGHLIGHTS: Includes Cable Access Contract costs. Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 46,711 16,302 30,200 30,200 Other Operating 30,200 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Maintain buildings and grounds for the Old Falls Village, including the permit rental coordination, set-up and maintenance of the Public House meeting room located at the southwest corner of Pilgrim and County Line Roads. This is coordinated within the Department of Public Works by the Parks Department staff. No significant changes from prior year. Page 4.31 620 (PARKS AND FORESTRY OPERATIONS) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 538,750 501,402 624,000 624,000 Personnel 558,000 (11%) 190,924 169,203 247,500 247,500 Other Operating 241,800 (2%) 269,075 248,380 270,000 270,000 Contracted services 260,000 (4%) 998,749 918,985 1,141,500 1,141,500 Total Expenditures 1,059,800 (7%) BUDGET HIGHLIGHTS: PARK RELATED RESPONSIBILITIES: Provide residents with a safe recreational environment throughout approximately 1,400 acres of parkland. Mow and maintain turf areas in the Village's parks, boulevards, and other Village owned properties. Maintain, reconstruct, and repair ball fields. Organize, prepare site and coordinate use for permit system, including picnics and tournaments. Landscape Village owned lands as necessary. Maintain, improve and repair the buildings throughout Village park properties. Maintain, construct and repair all site amenities in parks and parkways (including signing, fencing, tables, benches, grills, bubblers, etc). Construct, inspect, maintain and repair all children's play areas located in Village park areas. Create and maintain ice rinks and sledding areas. Maintain and repair all basketball, tennis, and volleyball courts, soccer fields and horse shoe pits in Village par k Repair and maintain all small engines for the Village. Maintain detention ponds, bike trails, new subdivision boulevards and right of ways. Plant and maintain all Village flower and shrub beds. Remove bee, wasp, hornet nests and diseased animals from public properties. Hang public information banners, special event signs and decorations and Christmas decorations. Plow and shovel snow at all public access parking lots, crosswalks and sidewalks around Village buildings. Rec programs and activities are provided by Menomonee Falls School District. FORESTRY RELATED RESPONSIBILITIES: Provide a complete Forestry management plan for the Village of Menomonee Falls, including tree planting, pruning, and removal. Remove and repair storm damage. Establish a program of disease and insect control. Conduct tree hazard evaluations. Conduct tree appraisals. Establish a program of tree protection during construction. Work with contractors to prevent injury to trees. Eliminate invasive species such as wild mustard. Personnel decrease due to department realignment. Page 4.32 640 (PARK PROJECTS) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 15,822 29,424 24,800 24,800 Other Operating 42,800 73% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance / improvements of the following: Village Park Aero Park Rotary Park Willowood Park Mill Pond Park Lime Kiln Menomonee River Parkway Riverside Park Oakwood Park Old Falls Municipal Park Ball Diamonds Tennis Courts John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp Addition of Aero Park, Village Park tree maintenance plan design Page 4.33 [CONSERVATION AND DEVELOPMENT SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 42,649 42,328 41,000 41,000 Community Dev Authority (CDA) 40,500 (1%) 68,862 34,263 184,000 184,000 Engineering Services 165,600 (10%) 658,537 739,281 541,300 541,300 Zoning and Building Inspections 769,300 42% 418,211 332,973 327,700 327,700 Planning 318,000 (3%) 1,188,259 1,148,845 1,094,000 1,094,000 Total Expenditures 1,293,400 18% 4% 4% 3% 3% % of total operating expenditures 3% This functional component focuses on the conservation of the Village's natural resources by promoting maintenance of property values and quality of the physical environment through administration of zoning and building related codes and land use planning. $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Conservation and Development Total Expenditures Trend Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 40,780 40,459 39,000 39,000 Personnel 38,500 (1%) 1,869 1,869 2,000 2,000 Other Operating 2,000 - 42,649 42,328 41,000 41,000 Total Expenditures 40,500 (1%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Community Development Authority (CDA) consists of seven (7) Commissioners appointed by the Village Board President and confirmed by the Village Board. Implement business development and retention activities as identified in the Village's Overall Economic Development Plan. The CDA functions as the Housing Authority, and as a Redevelopment Authority. Planning and development related to tax incremental financing districts. Administration of the Economic Master Development and Revolving Loan programs. Business attraction, expansion and retention. Tourism promotion. No significant changes from prior year. Page 4.35 760 (ENGINEERING SERVICES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 475,218 439,376 580,500 580,500 Personnel* 616,000 6% 12,724 9,096 68,900 68,900 Other Operating 15,000 (78%) 30,008 35,510 15,000 15,000 Contracted services 15,000 - 5,000 5,000 6,300 6,300 Capital Outlay 6,300 - (240,229) (175,662) (245,000) (245,000) Less charged to developers & projects (245,000) - (4,376) (8,035) (16,700) (16,700) Less charged to TIDs (16,700) - (209,483) (271,022) (225,000) (225,000) Less charged to utilities (225,000) - 68,862 34,263 184,000 184,000 Total Expenditures 165,600 (10%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Provide engineering support service to all other functions and departments of the Village. Provide survey, drafting, and design work of public works projects. Develop bid specifications for and administer award contracts for construction projects, including, but not limited to, water and sewer extension (Village paid and developer reimbursed projects), street reconstruction and TID projects. Prepare special assessment reports and bills. Administer annual capital projects such as sidewalk, road program, and curb & gutter. Review proposed construction contracts, and new developments and subdivisions. Management and supervision of construction projects for above. Administration and development of capital improvement/restoration grant in aid programs. Preparation of annual infrastructure reports for other public agencies. Provide staff support to Village Board and Planning Commission. Provide Geographic Information (GIS) mapping and support to all Village Departments. Costs charged to developers and projects, TIDs and Utilities vary year to year based on engineering services provided and current projects. Page 4.36 770 (ZONING AND BUILDING INSPECTIONS) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 236,135 234,588 241,000 241,000 Personnel* 350,000 45% 7,924 10,690 9,800 9,800 Other Operating 8,800 (10%) 414,478 494,003 290,500 290,500 Contracted services 410,500 41% 658,537 739,281 541,300 541,300 Total Expenditures 769,300 42% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To ensure that buildings are constructed and maintained in a manner which protects the health, safety and welfare of the Village residents, and are within the guidelines of the State and Village building codes. Administration and enforcement of building and zoning codes by the issuance of permits, the collection of fees, and the checking of building plans of all structures and buildings within the Village. This includes building, electrical, plumbing, heating, occupancy, and other permits; electrical contractor licenses, and collection of impact fees. Maintenance of building records and plans for individual properties. The Inspections Department issues permits, reviews plans and performs inspections for new buildings, additions, alterations, electrical and heating systems, swimming pools, accessory buildings, signs, and moving or demolishing buildings. Provide staff support to Zoning Board of Appeals, Village Board and various other committees. Enforce the various ordinances which guide the use and development of private property. Provide for the annual state inspection of weight and measuring devices. Provide information and access to records to the public. Personnel increase due to department realignment; contracted services increase due to Building Inspector expenses. Page 4.37 790 (PLANNING) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 353,294 280,000 259,500 259,500 Personnel 277,300 7% 3,256 3,641 18,200 18,200 Other Operating 10,700 (41%) 418,211 332,973 327,700 327,700 Total Expenditures 318,000 (3%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Administer the Municipal Code in a manner that encourages new development while protecting the interest of the public. Involved in the development and implementation of the comprehensive Village land use plan, special projects, public relations and presentations. Administration and collection of platting fees, which are used for parks and park acquisitions. Administration and creation of tax incremental finance districts. Administration of conditional use permits. Provide staff support to Planning Commission, Architectural Control Board, CDA, Village Board and various other supporting committees. Development of ordinances, preparation of various reports and gathering of information. Provide information and access to records to the public. Personnel increase due to department realignment. Page 4.38 [OTHER FINANCING USES SUMMARY] 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - 3,500,000 - - Non-Operating Expenditures - - Page 4.39 910 (NON-OPERATING EXPENDITURES) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - 3,000,000 - - Transfer to Capital Projects Fund - - - 500,000 - - Tr ansfer Surplus to Muni-Facilities Fund - - - 3,500,000 - - Total Expenditures - - BUDGET HIGHLIGHTS: Repayments by various departments for loans from the Municipal Facilities/Equipment fund are recorded directly in those departments. The amounts are reclassified as transfers out only at year end for the preparation of the annual financial statements. Page 4.40 Chapter 5 OTHER GOVERNMENTAL FUNDS Library Operations and Maintenance Page 5.1 Debt Service Fund Page 5.4 Municipal Facilities & Equipment Fund Page 5.5 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,008,000 2,025,000 2,112,900 2,112,900 Real estate/personnel prop taxes 1,812,900 (14%) 205,737 311,671 206,400 206,400 Other revenues 237,400 15% 2,213,737 2,336,671 2,319,300 2,319,300 Total Revenues 2,050,300 (12%) 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,796,378 1,927,707 1,969,500 1,969,500 Operating expenditures 2,050,300 4% 301,684 596,914 349,800 349,800 Building maintenance - (100%) 2,098,062 2,524,621 2,319,300 2,319,300 Total Expenditures 2,050,300 (12%) 115,675 (187,950) - - Revenues less expenditures - NON-OPERATING ITEMS: - 150,000 - - Transfer from Muni Facilities - - 115,675 (37,950) - - Net increase (decrease) - 1,085,453 1,201,128 1,163,178 1,163,178 Fund balance, beginning 1,163,178 1,201,128 1,163,178 1,163,178 1,163,178 Fund balance, ending 1,163,178 The Menomonee Falls Library is budgeted as a separated cost center from general Village operations. Primary funding for the Library comes from property taxes. Note: Separate budgets for Operations and Maintenance are presented on the following pages. Page 5.2 FUND 220 (LIBRARY OPERATIONS) 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,713,000 1,711,000 1,791,100 1,791,100 Property taxes 1,812,900 1% 79,365 94,944 87,200 87,200 Intergovernmental 99,400 14% 15,153 17,558 16,200 16,200 Public charges for services 22,200 37% 46,958 117,883 41,300 41,300 Interest earnings 58,100 41% 36,552 39,589 33,700 33,700 Other miscellaneous revenues 57,700 71% 1,891,028 1,980,974 1,969,500 1,969,500 Total revenues 2,050,300 4% 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,354,932 1,381,405 1,496,000 1,496,000 Salaries/benefits 1,356,000 (9%) 221,411 222,684 225,300 225,300 Library Materials 220,500 (2%) 32,226 30,765 25,700 25,700 Public Services 18,300 (29%) 5,829 4,829 5,600 5,600 Training 2,600 (54%) 25,345 29,743 30,800 30,800 Materials and supplies 21,600 (30%) 3,231 2,764 3,100 3,100 Repairs/maintenance eq. 40,300 1,200% 6,246 6,832 6,700 6,700 Rentals 6,700 - 33,110 123,205 43,800 43,800 Property and equipment - (100%) 3,258 3,314 3,300 3,300 Utilities 153,300 4,545% 85,555 93,767 102,300 102,300 Contractual services 204,100 100% 25,235 28,399 26,900 26,900 Property insurance 26,900 - 1,796,378 1,927,707 1,969,500 1,969,500 Total expenditures 2,050,300 4% 94,650 53,267 - - Revenues less expenditures - 599,774 694,424 747,691 747,691 Fund balance, beginning 747,691 694,424 747,691 747,691 747,691 Fund balance, ending 747,691 RESPONSIBILITIES: Budgetary Responsibilities Note: The Library Budget is controlled and monitored by the Library Board. The Library Board is the policy making body of the library. The Library Director is the Administrator of these policies, and of the library and its staff. To enrich the community by providing a welcoming and dynamic environment where all can explore, learn, grow and connect. To provide access to materials, services, facilities, technology, resources and programs to help meet the educational, informational, cultural, and recreational needs of the community. To provide a system to circulate materials both efficiently and economically. To provide resources, programs and services that are inclusive and contribute to the success of individuals and the community as a whole. Page 5.3 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 295,000 314,000 321,800 321,800 Property taxes - (100%) 27,709 41,697 28,000 28,000 Interest earnings - (100%) 322,709 355,697 349,800 349,800 Total revenues - (100%) 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 47,972 52,106 52,700 52,700 Salaries/benefits - (100%) 5,057 5,156 5,100 5,100 Materials and supplies - (100%) 23,802 311,586 40,000 40,000 Repairs/maintenance equipment - (100%) 138,205 134,200 143,600 143,600 Utilities - (100%) 86,648 93,866 108,400 108,400 Contractual services - (100%) 301,684 596,914 349,800 349,800 Total expenditures - (100%) 21,025 (241,217) - - Revenues less expenditures - NON-OPERATING ITEMS: - 150,000 - - Transfer from Muni Facilities - - 21,025 (91,217) - - Net increase (decrease) - 485,679 506,704 415,487 415,487 Fund balance, beginning 415,487 506,704 415,487 415,487 415,487 Fund balance, ending 415,487 RESPONSIBILITIES: Maintain, repair, and keep in proper working order the following: Heating, ventilating and air conditioning systems. Plumbing, pipes and fixtures. Interior and exterior walls, roof, floors, woodwork, cabinets, windows, doors & gutters. Provide cleaning, sanitizing, recycling and trash removal daily. BUDGET HIGHLIGHTS: Effective January 2026, the Library Operations Fund and the Library Building Maintenance Fund will be consolidated into a single fund. Page 5.4 FUND 500 (DEBT SERVICE) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E REVENUES BUDGET Change 2,525,000 2,525,000 3,456,000 3,456,000 Property Tax Levy for Debt Service 3,756,000 9% 14,553 47,114 10,800 10,800 Interest earnings 38,900 260% - 550,000 - - Miscellaneous revenue - - Transfers in from: 379,204 359,060 618,000 618,000 Special Revenue - Impact Fees 498,000 (19%) 94,396 107,693 130,000 130,000 Tourism Commission 232,000 78% 2,290,672 1,863,485 1,708,200 1,708,200 Municipal Facilities/Equipment 2,111,000 24% 98,950 133,118 - - Capital Projects Fund - - 963,823 1,173,748 1,188,000 1,188,000 TID #6 - Main Street 1,200,000 1% 2,024,393 1,970,412 8,616,000 8,616,000 TID #8 - Falls Parkway 1,697,000 (80%) 67,345 62,650 61,000 61,000 TID #9 - Village Centre / Appleton 60,000 (2%) 576,462 585,268 945,000 945,000 TID #10 - Woodland Prime 1,432,000 52% 51,243 55,383 59,000 59,000 TID #11 - Wacker Neuson 58,000 (2%) 283,543 277,570 272,000 272,000 TID #12 - Lilly Rd Industrial 275,000 1% 154,575 152,425 150,000 150,000 TID #13 - Flint Drive 148,000 (1%) 4,755 9,407 13,000 13,000 TID #14 - Glenroy 13,000 - 9,528,914 9,872,333 17,227,000 17,227,000 Total Revenues 11,518,900 (33%) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 7,255,000 7,325,000 15,255,000 15,255,000 Bond Principal payments 8,895,000 (42%) 2,128,763 1,950,696 1,972,000 1,972,000 Bond Interest payments 2,507,100 27% 9,383,763 9,275,696 17,227,000 17,227,000 Total Expenditures 11,402,100 (34%) 145,151 596,637 - - Net increase (decrease) 116,800 1,247 146,398 743,035 743,035 Fund Balance, beginning 743,035 146,398 743,035 743,035 743,035 Fund Balance, end of year 859,835 BUDGET HIGHLIGHTS: The Debt Service Fund is the primary record of principal and interest payments made on behalf of all funds except for Utility debt. Because the utilities are proprietary funds, they carry their own debt. Principal and interest schedules to maturity are shown on Pages 2.7 through 2.9. Page 5.5 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,441,831 3,212,621 2,590,000 2,590,000 Landfill tipping fees 2,668,000 3% 100,687 16,140 - - Intergovernmental revenues - - 287,246 433,434 261,100 261,100 Interest earnings 224,700 (14%) - 4,668,436 - - Bond proceeds - - 22,680 70,039 50,000 50,000 Miscellaneous 50,000 - 2,852,444 8,400,670 2,901,100 2,901,100 Total Revenue 2,942,700 1% EXPENDITURES: 22,923 42,222 40,000 40,000 Cap Outlay - General government 15,000 (63%) 1,129,933 2,972,358 - 402,000 Cap Outlay - Public Safety 60,000 N/A 1,430,394 654,815 445,000 445,000 Cap Outlay - Public Works 100,000 (78%) 2,312 31,600 - - Cap Outlay - Culture & Recreation 200,000 N/A 2,585,562 3,700,995 485,000 887,000 Total Capital Outlay 375,000 (23%) 172,753 109,062 - - Contracted services - - 683 59,090 - - Interest and fiscal charges - - 2,758,998 3,869,147 485,000 887,000 Total Expenditures 375,000 (23%) 93,446 4,531,523 2,416,100 2,014,100 Net increase (decrease) 2,567,700 NON-OPERATING ITEMS: 799,279 775,000 - - Fire Impact Fee Reimb (Fund 200) - - 382,000 425,000 800,000 800,000 Gen Fund equip loan repayments 727,500 (9%) - 500,000 - - Surplus Transfer from General Fund - - - (61,088) (500,000) (500,000) Transfer to General Fund - (100%) - (150,000) - - Transfer to Library Fund - - (2,290,677) (1,863,487) (1,708,200) (1,708,200) Transfer to Debt Service Fund (2,111,100) 24% (1,015,952) 4,156,948 1,007,900 605,900 Net increase (decrease) 1,184,100 6,918,452 5,902,500 10,059,448 10,059,448 Fund Balance, beginning of year 10,665,348 5,902,500 10,059,448 11,067,348 10,665,348 Fund Balance, end of year 11,849,448 The 2026 Budget provides for the following capital outlay: Public Works Loader Mount Snow Blower 325,000 $ Public Works 10yd Dump - Plow/Wing/Sander 315,000 Public Works 5yd Dump - Plow/Wing/Sander 282,000 Public Works F350 Pickup 80,000 Public Works 72" Zero Turn Mower 20,000 Fire Department Ambulance 405,000 Library First floor carpeting and painting 200,000 1,627,000$ Note: The Village will borrow debt for purchases over $250k Revolving Loan Payments from General Fund : Public Works 388,500$ Fire Department 274,000 Police 60,000 Engineering 5,000 727,500$ Page 5.6 Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 STORM WATER UTILITY Page 6.5 GARBAGE & RECYCLING Page 6.6 FUND 700 (RISK MANAGEMENT FUND) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 14,685 16,535 16,000 16,000 Investment earnings 13,400 (16%) 17,451 17,347 17,000 17,000 Dividend on CVMIC investment 8,500 (50%) 32,136 33,882 33,000 33,000 Total operating revenues 21,900 (34%) EXPENSES: 48,992 50,090 52,000 52,000 Insurance premiums 54,000 4% (96,893) - 15,000 15,000 Claims and deductibles paid - (100%) - (18,455) 35,000 35,000 Contracted services 25,000 (29%) (47,901) 31,635 102,000 102,000 Total operating expenses 79,000 (23%) 80,037 2,247 (69,000) (69,000) NET INCOME (LOSS) (57,100) (17%) 264,833 344,870 347,117 347,117 Net assets, beginning of year 278,117 344,870 347,117 278,117 278,117 Net assets, end of year 221,017 General Information: In 1991, the Village substantially reduced liability insurance costs by joining the Cities & Villages Mutual Insurance Company (CVMIC), which was created in 1987 to provide insurance for its members. The Risk Management Fund includes annual premiums for all liability insurances, a self-insured retention from which lower end claims are paid, and service fees for third party claims administration and consultation. Consulting services include actuarial calculations for GASB 45. The calculations are required every two years. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.1 FUND 720 (WATER UTILITY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,775,586 5,602,788 6,042,200 6,042,200 Charges to customers for services 5,693,200 (6%) 1,573,861 1,573,861 1,574,000 1,574,000 Hydrant Rental charged to Village 1,574,000 - 7,805 9,125 8,000 8,000 Other Revenue 8,000 - 7,357,252 7,185,774 7,624,200 7,624,200 Subtotal operating revenues 7,275,200 (5%) OPERATING EXPENSES: 2,105,756 2,126,067 2,025,000 2,025,000 Source of Supply 2,225,000 10% 410,922 390,001 448,000 448,000 Pumping 481,500 7% 149,636 135,063 181,500 181,500 Water Treatment 189,500 4% 328,223 222,075 350,500 350,500 Transmission & Distribution 441,500 26% 209,897 235,362 222,000 222,000 Billing & collections 293,000 32% 1,907,166 1,530,688 1,440,900 1,440,900 Administration & General 1,651,000 15% 2,128,325 2,235,245 2,250,000 2,250,000 Depreciation 2,610,000 16% 7,239,925 6,874,501 6,917,900 6,917,900 Subtotal operating expenses 7,891,500 14% 117,327 311,273 706,300 706,300 OPERATING INCOME / (LOSS) (616,300) (187%) NON-OPERATING ITEMS: 727,165 885,205 728,000 728,000 Interest earnings 464,000 (36%) 449,956 851,697 725,000 725,000 Impact fees 600,000 (17%) (65,017) 843,351 15,200 15,200 Miscellaneous 17,600 16% 76,795 274,434 285,000 285,000 Lease revenue 300,000 5% 34,414 47,691 30,000 30,000 Amortization of debt premium 30,000 - (304,920) (470,815) (565,000) (565,000) Interest expense on long-term debt (812,000) 44% (83,423) (72,322) (2,500) (2,500) Other fiscal charges (72,500) 2,800% 834,970 2,359,241 1,215,700 1,215,700 NET NON-OPERATING ITEMS 527,100 (57%) (1,062,218) (1,151,928) (1,100,000) (1,100,000) Transfers to governmental funds - PILOT (1,200,000) 9% 985,211 10,964 - - Transfers from other funds - - 3,129,897 663,566 - - Capital contributions - - 4,005,187 2,193,116 822,000 822,000 NET INCOME / (LOSS) (1,289,200) (257%) 75,695,222 79,700,409 81,893,525 81,893,525 Net Assets, beginning of year 82,715,525 1% 79,700,409 81,893,525 82,715,525 82,715,525 Net Assets, end of year 81,426,325 (2%) BUDGETED FIXED ASSET PURCHASES Telecom Equip 253,200$ Other Pumping Equipment 150,000 Meters 138,500 Electric Pumping Equip 105,000 Water Treatment Equip 60,000 Wells/Springs 60,000 Distribution Mains 60,000 Structural Improvements 53,000 Computer Software 30,000 Telemetering Equipment 13,000 Hydrant replacements 10,000 Office, Lab & Garage Equip 8,500 941,200$ MISSION: To provide a sufficient supply of quality water with adequate water pressure to all customers under varying demands. To provide adequate water reserve capacity for fire fighting needs. COMPLIANCE WITH PSC RULES The Village Water Utility is reviewed annually by the Public Service Commission and meets their compliance standards. INFRASTRUCTURE: Over 200 miles of mains and approximately 3,200 hydrants. Five wells ranging from 58 feet to 1,750 feet in depth. Six reservoirs with capacities ranging from 200,000 to 1,300,000 gallons. Three elevated tanks with capacities ranging from 250,000 to 1,000,000 gallons. One standpipe with a capacity of 1,000,000 gallons. Page 6.2 FUND 730 (SEWER UTILITY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 10,072,961 10,685,620 9,796,000 9,796,000 Charges to customers for services 9,514,000 (3%) OPERATING EXPENSES: 2,001,645 1,264,655 2,099,400 2,099,400 VMF-Operations & Maintenance 2,007,800 (4%) 2,953,386 3,375,371 3,352,000 3,352,000 Sewage Treatment - User Charge 3,700,600 10% 5,000,537 5,970,321 5,296,000 5,296,000 Sewage Treatment - Capital Charge 4,200,000 (21%) 1,572,818 1,556,019 1,600,000 1,600,000 Depreciation 1,710,000 7% 11,528,386 12,166,366 12,347,400 12,347,400 Subtotal operating expenses 11,618,400 (6%) (1,455,425) (1,480,746) (2,551,400) (2,551,400) OPERATING INCOME / (LOSS) (2,104,400) (18%) NON-OPERATING ITEMS: 30,731 48,312 500,000 500,000 Interest earnings 437,000 (13%) 370,937 795,992 520,000 520,000 Impact fees 520,000 - 622,346 - - - Grant revenues - - 159,308 (31,716) - - Other revenues - - (12,978) (10,125) (8,000) (8,000) Interest on long-term debt (4,600) (43%) (283) (283) - - Other fiscal charges - - 1,170,061 802,180 1,012,000 1,012,000 NET NON-OPERATING ITEMS 952,400 (6%) 3,581,230 577,646 - - Capital contributions - - - 3,295,866 (100,920) (1,539,400) (1,539,400) NET INCOME / (LOSS) (1,152,000) (25%) 63,247,219 66,543,085 66,442,165 66,442,165 NET ASSETS, BEGINNING OF YEAR 64,902,765 (2%) 66,543,085 66,442,165 64,902,765 64,902,765 NET ASSETS, END OF YEAR 63,750,765 (2%) BUDGETED CAPITAL OUTLAY Mains 219,000$ Manholes 80,000 Lift Stations 70,500 Computer Software 30,000 399,500$ MISSION: To provide for effective and efficient collection and conveyance of wastewater from residential, commercial and industrial customers served by the Utility to area treatment plants located in the Milwaukee Metropolitan Sewerage District, Village of Sussex, and the City of Brookfield. Both the Village of Sussex and the City of Brookfield are Fox River Water Pollution Control Centers. Continuing infiltration and inflow (I/I) reduction efforts such as re-lining older sewers and manhole rehabilitation. INFRASTRUCTURE: Over 225 miles of mains Nine lift stations Page 6.3 FUND 730 (SEWER UTILITY) (continued) WASTEWATER TREATMENT FACILITY -- CAPITAL CHARGES: Currently, Village wastewater is treated by three different facilities as follows: 1. Milwaukee Metropolitan Sewerage District (MMSD) services the eastern portion of the Village which is in the Menomonee River Watershed. 2. Brookfield Fox River Water Pollution Control Center plant services some southern areas of the Village which lie in the Fox River Watershed. 3. Sussex Fox River Water Pollution Control Center plant services some southern and western areas of the Village which lie in the Fox River Watershed. Capital charges are passed on to the Village from treatment facilities outside the Village boundaries for construction and maintenance of facilities and additions to increase the capacity (size) and effectiveness of their facility. Village of Menomonee Falls also purchases flow capacity for the interceptor sewers owned by the Village of Lannon and the City of Brookfield. WASTEWATER TREATMENT -- USER CHARGES: User Charges passed on to the Village from treatment facilities outside the Village boundaries for processing and treating the wastewater sent to each facility mentioned above. Page 6.4 FUND 740 (STORM WATER UTILITY) 2023 2024 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,000 - - - RE/Personal property taxes - - - 2,029,665 2,206,500 2,206,500 Charges to customers for services 2,027,000 (8%) 60,747 92,195 50,500 50,500 Licenses and permits 64,000 27% 991,747 2,121,860 2,257,000 2,257,000 Total operating revenues 2,091,000 (7%) OPERATING EXPENSES: 347,158 364,237 619,000 619,000 Salaries/Benefits 705,000 14% 423,581 431,980 360,000 360,000 Wage/Benefit Transfers - DPW - (100%) 228,601 211,824 248,800 248,800 Other operating expenses 252,200 1% 853,829 883,740 925,000 925,000 Depreciation 1,035,000 12% 1,853,169 1,891,781 2,152,800 2,152,800 Total operating expenses 1,992,200 (7%) (861,422) 230,079 104,200 104,200 NET OPERATING LOSS 98,800 (5%) NON-OPERATING ITEMS: 7,373 27,041 3,100 3,100 Interest earnings 8,000 158% - 85,000 - - Grant revenues - - 500 500 500 500 Miscellaneous revenues 500 - 64,799 - - - Transfer from other funds - - (283) (9,416) (500) (500) Bond expenses (500) - (160,467) (225,252) (218,000) (218,000) Interest expense (360,300) 65% (88,078) (122,127) (214,900) (214,900) NET NON-OPERATING ITEMS (352,300) 64% 2,640,872 609,744 - - Capital contributions - - 1,691,372 717,696 (110,700) (110,700) NET INCOME / (LOSS) (253,500) 129% 30,273,372 31,964,744 32,682,440 32,682,440 Net assets, beginning of year 32,571,740 31,964,744 32,682,440 32,571,740 32,571,740 Net assets, end of year 32,318,240 ITEMS OF NOTE: Beginning in 2024, the Storm Utility is being funded by user fees. Salaries are allocated from the General Fund for various administrative functions, such as finance, tax collection, engineering, communications services, clerk services and general administration. Depreciation on infrastructure is based upon audited cost records. RESPONSIBILITIES: Operation of over 150 miles of storm sewer mains. Maintain and repair all storm sewers and catch basins. Vacuum clean catch basins. Locate and adjust catch basins to proper grade before road construction. Locate storm sewers for Diggers Hotline and contractors. Sweep urban streets clean of debris in areas where storm sewer systems are available. Open drainage channels and roadside ditches. Monthly reporting of salt applied to Village streets, alleys and public parking lots. Monitor compliance with the Village's erosion control policies. Maintain compliance with the DNR-issued MS4 permit for Storm Sewer Outfall discharges. Page 6.5 Fund 215 (Garbage & Recycling) 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 2,165,211 2,248,372 2,318,000 2,318,000 Refuse collection fee 2,387,500 3% 80,181 80,385 80,000 80,000 Recycling State aids 80,000 - 9,724 11,068 9,500 9,500 Sales of recycling carts 10,500 11% 32,148 135,985 19,700 19,700 Interest Earnings 20,400 4% 2,287,264 2,475,810 2,427,200 2,427,200 Total revenues 2,498,400 3% 2023 202 4 2025 2025 2026 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,573,734 1,636,498 1,680,000 1,680,000 Garbage collection contract 1,705,000 1% 1,573,734 1,636,498 1,680,000 1,680,000 Sub-total garbage collection 1,705,000 1% 596,983 619,279 638,000 638,000 Recycling collection contract 650,000 2% 16,727 60,354 35,000 35,000 Spring brush pick-up 50,000 43% 7,856 6,738 6,000 6,000 Household hazardous materials 6,000 - 34,068 15,661 36,000 36,000 General administrative expense 25,000 (31%) 655,634 702,032 715,000 715,000 Sub-total recycling 731,000 2% 2,229,368 2,338,530 2,395,000 2,395,000 Total expenditures 2,436,000 2% 57,896 137,280 32,200 32,200 Net income (expense) 62,400 162,368 220,264 357,544 357,544 Fund balance, beginning 389,74 4 220,264 357,544 389,744 389,744 Fund balance, ending 452,14 4 BUDGET NOTES: The Garbage & Recycling Fund accounts for garbage collection and recycling activities for residential properties up to four units. In order to obtain the most efficient and cost effective means of obtaining solid waste collection services, the Village negotiates with Waste Management on behalf of Village constituents. A special charge is placed on the tax bill annually to cover the cost of the garbage and recycling services. Commercial, industrial and residential properties with more than four units must contract privately for garbage and recycling service and are not assessed the special charge. The special charge of $179.34 will be placed on the 2025 tax bill for 2026 purposes for each residential unit (up to four units). Page 5.1 Chapter 7 BUDGET TERMINOLOGY TERMINOLOGY Accrual Basis The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Adopted Budget The budget amounts as originally approved by the Village Board. Amended Budget The adopted budget plus any changes authorized by the Village Board. Appropriation The legal authorization to incur financial obligations for goods and services Assessed Value A value set upon real estate and certain personal property by the municipal assessor as a basis for levying property taxes. Assets Resources owned or held by a municipality which have monetary value. Balance Sheet The basic financial statement which discloses what a government owns (assets), what it owes (liabilities), and its equity (net worth) at a specific point in time Bond A written promise to pay (debt) a specific sum of money (principal) at a specified future date (maturity dates), along with periodic interest. Bond Anticipation Notes Short-term interest-bearing notes issued by a municipality in anticipation of longer term bonds. Typically issued for construction purposes. The notes are retired from proceeds of the long-term bonds. Budget A municipality’s plan of financial operations for a given period, including proposed expenditures and a proposed means of financing them. Budgetary level of control The level of accounts within the budget for which expenditures may not legally exceed appropriations. The Village’s control level is at the fund and function level. CAFR Comprehensive Annual Financial Report Callable Bond Permits the issuer to pay the obligation before the state maturity date by giving notice of redemption in a manner specified in the bond document. Capital Outlay The cost of acquisition of large equipment and/or long-term construction projects Capital Project The largely one-time cost for construction, improvement, replacement or renovation of land, structures and equipment CDA Community Development Authority CVMIC Cities and Villages Mutual Insurance Company Debt Service Payment of principal and interest on outstanding debt Debt Service Fund A functional accounting element used to record all debt payments except for those accounted for in the Utilities. Debt Limit The maximum amount of debt which is legally permitted. Section 67.03(1) of State of Wisconsin Statutes provides that the amount of general obligation indebtedness of a municipality shall not exceed 5% of equalized valuation of the taxable property in the municipality. The Village follows a more conservative internal limit which equates to 60% of the maximum allowed by State Statute. Depreciation A portion of the cost of a fixed asset which is charged as an expense during a particular period. Depreciation expense is intended to match the useful life of an asset to its value to operations. Depreciation is recorded in the utilities. Fixed assets and their related depreciation is recorded for governmental funds only at the government-wide level of the financial statements. Encumbrances Commitments related to unperformed contracts for goods and services. A purchase order is the most common form of encumbrance. Enterprise Funds Used to account for operations that are financed and operated in a manner similar to a private business enterprise. The Village operates the Water, Sewer and Storm Water utilities as Enterprise Funds so that the costs of providing goods and services to the general public on a continuing basis are recovered primarily through user charges. The Storm Water Utility is funded primarily through property taxes. Equalized Value A full value determination set upon real estate and personal property by the Wisconsin Department of Revenue. Used as a basis for apportionment of tax levies and allocation of state aids. Expenditures Decreases in the financial resources of governmental funds. Expenses Decreases in the financial resources of enterprise funds (utilities). Fiscal Period Any period at the end of which the municipality determines its financial position and the results of operations. The Village’s fiscal period is a calendar year, January 1 to December 31. Fixed Assets Assets of a long-term nature such as land, buildings and equipment. Page 7.1 TERMINOLOGY Function A reporting unit within a Fund. The function represents the Village’s budgetary level of control. An example of a function is Public Safety within the General Fund. Appropriations and amendments for a function require approval by the Village Board. Fund A fiscal and accounting entity with a self-balancing set of accounts. Examples are the General Operating and Capital Projects Funds Fund Balance The fund equity of a governmental fund derived from the excess of assets and resources over liabilities. GAAP Generally Accepted Accounting Principles: Standards for financial accounting and reporting. General Fund The fund used to account for all financial transactions except for those required to be recorded in another fund. General Obligation Debt Debt issues, the payment of which is backed by the full faith and credit of the issuing municipality. This type of debt counts against the Village’s debt limit. Infrastructure Assets Roads, streets, bridges, curb and gutter, sidewalks, drainage systems, and lighting systems installed for the common good of the public. Levy (Verb) To impose taxes, special assessments, or service charges for the support of municipal activities. (Noun) The total amount of taxes, special assessments, or service charges imposed. Liabilities Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. Modified Accrual Basis The accrual basis of accounting adapted to the government fund type spending measurement focus. Revenues are recognized when they become both “measurable and available” to finance expenditures of the current period. Expenditures are recognized when the goods and services are performed or delivered. Pay-As-You-Go A term used to describe the financial policy of a municipality which finances all of its capital outlay from current revenues rather than by issuing debt. PSC Public Service Commission: A state utility regulating body, through which accounting and reporting requirements are imposed and rate increases for the Water Utility are approved. Refunding Bonds Debt issued to retire (pay-off) bonds already outstanding. Reserve An account used to earmark a portion of fund equity as segregated for a specific use. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of the Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund’s property (Mortgage Revenue Bonds). Revenues Financial resources of governmental and enterprise funds used for operations. Risk Management Fund A fund established to record the Village’s property insurance payments and self-insurance reserve balance. Sewer Utility An enterprise fund established in 1990 to record all transactions relating to providing sanitary sewerage treatment, transmission, operations, maintenance and billing to Village sewer customers. Shared revenue Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level. Special Assessment A compulsory levy made against certain properties to defray part of all of the cost of an improvement or service deemed to primarily benefit specific properties Special Assessment Bonds Bonds payable from the proceeds of special assessments. The special assessments must be levied before borrowing for these bonds can take place, which means that the property owner is billed before the construction has started. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or capital projects). Revenues are typically restricted for special purposes. Storm Water Utility An Enterprise Fund containing all financial transaction dedicated to storm water management. The Storm Water Utility is funded by user fees. Tax Levy The total amount to be raised by general property taxes for the purposes stated in the budget. Property taxes are levied in the current year for subsequent year appropriations. For example, taxes levied in December 2010 would be used in 2011. In this example, taxes are based upon the assessed valuation as of January 1, 2010. Tax Rate The amount of tax stated in terms of a unit of the tax base (dollars per 1,000 of assessed valuation). Due to changes in the total assessed valuation of the Village, the percentages in the tax levy and the tax rate will not be the same. Page 7.2 TERMINOLOGY Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TID Tax Incremental Financing District: A contiguous geographic area within the Village defined and created by resolution of the local legislative body, consisting solely of whole unit of property as assessed for general property tax purposes. Tax Increment The tax value on the equalized valuation in excess of the base amount established the year the TID district was created. Tourism Commission On April 4, 2016 the Village Board approved an ordinance creating a new Tourism Commission to oversee spending of the Hotel-Motel tax collected. Water Utility An enterprise fund containing all transactions relating to providing water pumping, transmission, treatment, operations, maintenance and billing to Village water customers. Working Capital Another term for the unreserved fund balance of the General Fund. The Village attempts to maintain a working capital balance equal to three months of general operating expenditures. Page 7.3 Chapter 8 DETAILED BUDGET WORKSHEETS BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND PROPERTY TAXES 23,415,000 21,815,000 22,563,100 19,582,100 19,671,100 19,498,100 RE/PP TAXES100-000-010-7000-0000 23,415,000 21,815,000 22,563,100 19,582,100 19,671,100 19,498,100 PROPERTY TAXES FINES AND PENALTIES 7,200 AGRI USE VALUE PENALTY100-000-010-7001-0000 510,000 510,000 489,000 420,500 514,900 588,000 COURT RECEIPTS100-000-200-7300-0000 45,000 45,000 36,100 43,900 52,100 53,700 PARKING VIOLATIONS100-000-200-7310-0000 6,000 5,500 6,500 5,800 5,000 5,300 IMPOUNDED DOGS100-000-200-7320-0000 14,000 15,000 18,600 13,900 19,000 13,400 FALSE ALARMS PENALTIES100-000-200-7330-0000 575,000 575,500 557,400 484,100 591,000 660,400 FINES AND PENALTIES OTHER TAXES 244,500 10,700 OMITTED TAXES100-000-010-7003-0000 1,000 3,000 900 2,600 4,500 1,700 INT-DELINQUENT TAXES100-000-010-7012-0000 2,500 2,500 2,000 2,600 2,600 2,900 MOBILE HOME TAX VIL PORTION100-000-010-7020-0000 245,000 210,000 238,000 148,000 116,000 119,700 HOTEL/MOTEL ROOM TAX100-000-010-7030-0000 53,000 55,000 51,000 56,200 84,700 51,500 PILOT ON EXEMPT PROPERTY100-000-090-7692-0000 301,500 270,500 291,900 209,400 452,300 186,500 OTHER TAXES MISCELLANEOUS 5,700 4,400 CHARGEBACK REVENUES100-000-010-7004-0000 3,500 4,900 2,000 5,800 8,200 INT-PAST DUE INVOICES100-000-010-7610-0000 35,000 14,000 78,300 38,400 42,500 MISC REVENUE100-000-010-7700-0000 7,200 3,800 COLLECTIONS REVENUE100-000-010-7700-0010 300 MISC DONATIONS100-000-010-7705-0000 54,300 47,900 800 44,200 44,200 MENO FALLS SCHOOL DIST RENTAL INCOME100-000-010-7707-0000 261,200 28,800 BILLBOARD AGREEMENT100-000-010-7711-0000 8,100 7,900 8,500 7,700 7,500 7,300 PROPERTY RENTAL - CABLE TV100-000-010-7712-0000 90,000 86,500 83,300 80,200 78,600 74,400 TOWER LEASE AGREEMENTS100-000-010-7713-0000 300 300 400 300 800 1,200 SODA AGREEMENT100-000-010-7713-0010 (2,300)SALE OF VILLAGE PROPERTY100-000-010-7720-0000 5,000 5,500 5,900 28,400 4,700 8,200 MISC RENTALS100-000-010-7750-0000 82,000 121,100 105,600 INS.DIVIDENDS/AWARDS100-000-010-7770-0000 21,200 SETTLEMENTS-CLAIMS MISC.100-000-150-7780-0000 21,700 SETTLEMENTS-CLAIMS MISC.100-000-195-7780-0000 1,000 1,000 700 500 1,300 600 BLOOD ANALYSIS FEE100-000-200-7422-0008 500 1,000 500 1,800 4,400 3,500 SCRAP METAL SALES100-000-350-7725-0000 1,100 4,000 PARK DONATIONS100-000-620-7705-0000 4,000 5,000 2,300 2,500 18,000 19,100 PUBLICATION FEES100-000-790-7730-0000 108,900 200,000 263,300 471,900 354,700 359,700 MISCELLANEOUS INTERGOVERNMENTAL 1,528,000 1,475,000 1,444,300 515,700 511,100 503,800 SHARED REVENUES100-000-010-7100-0000 659,500 659,500 659,500 659,500 659,500 659,500 COMPUTER AID100-000-010-7100-0001 692,400 692,400 324,800 324,800 375,000 273,000 PERSONAL PROPERTY AID100-000-010-7100-0003 100,700 100,700 100,700 100,700 100,700 100,700 CABLE PROVIDER AID100-000-010-7100-0005 7,000 7,000 22,400 7,000 7,000 GRANT REVENUES100-000-010-7103-0000 355,000 385,000 355,800 371,600 396,600 382,700 CABLE TV REVENUES100-000-010-7710-0000 100,000 GRANTS100-000-195-7130-0000 17,200 4,300 12,400 GRANTS - POLICE100-000-200-7130-0000 315,000 290,000 288,500 255,200 225,800 211,400 2% FIRE DUES100-000-220-7050-0000 1,333,000 1,600,000 549,800 GRANTS - FIRE100-000-220-7130-0000 Page 8.1 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND INTERGOVERNMENTAL 226,000 226,000 225,500 158,100 156,400 156,200 CONNECT.ST/HWY AIDS100-000-400-7120-0000 2,045,000 2,272,000 2,524,300 2,472,700 2,463,200 2,141,900 TRANSPORTATION AIDS100-000-400-7122-0000 7,261,600 7,807,600 6,495,600 4,875,500 4,899,600 4,448,600 INTERGOVERNMENTAL LICENSES AND PERMITS 50,000 50,000 44,300 45,500 43,800 64,200 LIQUOR/MALT LICENSES100-000-010-7200-0000 18,000 16,000 18,400 21,000 18,900 9,100 OPERATOR LICENSES100-000-010-7202-0000 3,500 3,500 3,600 3,500 3,400 3,300 CIGARETTE LICENSE100-000-010-7204-0000 15,000 15,000 11,900 19,700 16,600 15,600 DOG LICENSE REVENUE100-000-010-7206-0000 200 200 200 200 500 THEATER LICENSES100-000-010-7214-0000 100 100 100 100 100 TRAILER PARK LICENSES100-000-010-7218-0000 2,500 2,500 3,500 2,300 2,000 2,500 TAXI/AUCT/MISC.LICENSES100-000-010-7220-0000 12,000 12,000 10,200 10,100 12,400 11,900 AMUSEMENT DEVICE LICENSES100-000-010-7222-0000 2,000 2,300 2,100 1,500 2,300 1,100 ITINERANT PEDDLERS LICENS100-000-010-7266-0000 30,000 30,000 35,000 30,400 25,000 27,000 PARK USE PERMITS100-000-010-7272-0000 12,000 12,000 11,600 10,900 10,600 12,700 PARKING PERMITS100-000-200-7268-0000 17,000 16,000 15,100 14,800 15,200 15,200 ALARM PERMITS100-000-200-7276-0000 675,000 615,000 917,000 473,800 663,200 477,500 BUILDING PERMITS100-000-770-7250-0000 205,000 205,000 207,200 192,500 168,300 146,400 ELECTRICAL PERMITS100-000-770-7252-0000 175,000 175,000 197,600 110,300 161,900 117,600 PLUMBING PERMITS100-000-770-7254-0000 140,000 140,000 183,100 123,700 110,400 110,500 HEATING PERMITS100-000-770-7256-0000 7,000 7,000 8,500 6,300 5,100 4,900 CURB CUTS100-000-770-7260-0000 3,500 5,000 5,800 3,000 1,400 1,600 STREET EXCAVATION100-000-770-7262-0000 15,000 15,000 12,000 10,000 11,400 15,100 SIGN PERMITS100-000-770-7264-0000 25,000 25,000 25,700 18,200 31,400 21,900 OCCUPANCY PERMITS100-000-770-7270-0000 10,000 10,000 11,000 7,800 12,900 13,300 ZONING PERMIT100-000-790-7496-0000 600 700 700 500 OUTDOOR CAFE PERMIT100-000-790-7497-0000 1,417,800 1,356,300 1,724,500 1,106,300 1,317,200 1,072,500 LICENSES AND PERMITS PUBLIC CHARGE FOR SERVICE 100 ACCTG SERV FEE100-000-010-7400-0000 20,000 20,000 18,500 17,700 21,800 26,600 MATL.SALES&SERVICES100-000-010-7490-0000 400 400 100 500 OPEN RECORDS REQUEST100-000-010-7499-0000 1,500 1,500 1,800 1,400 1,400 2,300 ACCIDENT&THEFT REPORTS100-000-200-7420-0000 322,500 225,000 229,600 158,000 154,700 143,800 SCHOOL LIAISON OFFICER100-000-200-7421-3000 2,000 1,000 600 500 5,600 5,400 MISC PD REVENUES100-000-200-7422-0000 500 1,000 300 100 1,600 2,900 FINGERPRINTS100-000-200-7422-0001 500 400 300 400 400 400 WARRANT FEES100-000-200-7422-0010 100 200 200 200 200 300 HUNTING PROCESSING CHG100-000-200-7740-0000 5,100 8,400 FD PLAN REVIEW FEES100-000-220-7330-0001 3,675,100 3,725,000 4,594,200 4,436,400 2,891,400 2,475,600 AMBULANCE FEES100-000-220-7435-0000 (472,000)(370,100)(191,100)(123,200)AMBUL-NON COLLECTIBLE100-000-220-7435-0001 (1,550,000)(1,600,000)(2,195,300)(2,324,700)(1,147,000)(1,020,500)AMBUL-INSUR. ADJUST100-000-220-7435-0003 465,000 417,000 359,000 331,000 292,000 275,500 CONTRACTED FIRE DEPT SERVICES100-000-220-7436-0005 1,000 2,900 3,000 1,500 2,600 1,600 WEED CUT REPAYMENTS100-000-260-7411-0000 200 600 600 600 1,000 800 WEED CUT ADMIN. FEES100-000-260-7412-0000 10,000 10,000 5,700 19,700 22,800 19,700 DPW LABOR REIMB100-000-400-7441-0000 500 (2,700)(100)600 2,300 HOUSE NUMBERS100-000-770-7493-0000 10,000 6,800 14,200 10,600 9,300 10,600 CERTIF COMMTY REVIEW FEE100-000-770-7738-0000 700 1,300 1,800 1,700 600 700 CODE COMPLIANCE INSPECTIONS100-000-770-7742-0000 400 600 OVC APPLICATION FEE100-000-790-7495-0000 1,000 4,900 SPECIAL APPEARANCE100-000-790-7735-0000 Page 8.2 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND PUBLIC CHARGE FOR SERVICE 7,500 7,500 125,400 6,800 9,000 6,800 SUBDIVISION REVIEW FEES100-000-790-7736-0000 140,000 138,000 206,300 126,700 80,800 50,900 PROJECT REVIEW FEES100-000-790-7737-0000 3,106,600 2,958,700 2,892,300 2,419,400 2,163,900 1,896,400 PUBLIC CHARGE FOR SERVICE INTEREST INCOME 1,437,800 1,345,000 974,100 882,400 120,800 10,400 INTEREST-STATE POOL100-000-010-7600-0000 71,800 79,000 82,000 74,800 27,700 7,400 INTEREST ON ADVANCE - TID #6100-000-010-7600-0618 8,600 9,000 9,800 8,900 4,000 1,100 INTEREST ON ADVANCE - TID #7100-000-010-7600-0619 10,200 2,700 INTEREST ON ADVANCE - TID #9100-000-010-7600-0621 1,000 INTEREST EARNINGS - OTHER100-000-010-7600-0900 1,518,200 1,433,000 1,065,900 966,100 162,700 22,600 INTEREST INCOME CHARGES TO WATER UTILITY 1,200,000 1,100,000 1,151,900 1,062,200 1,129,100 1,152,200 WU TAXES TO GF100-000-090-7690-0000 1,200,000 1,100,000 1,151,900 1,062,200 1,129,100 1,152,200 CHARGES TO WATER UTILITY TRANSFERS IN 500,000 61,100 TFR FROM MUNICIPAL FACILITIES100-000-090-7801-0605 500,000 61,100 TRANSFERS IN OTHER FINANCING SOURCES 7,400 DEBT PREMIUM100-000-800-7800-0004 7,400 OTHER FINANCING SOURCES 38,904,600 38,016,600 37,067,000 31,177,000 30,741,600 29,304,400 ESTIMATED REVENUES - FUND 100 Page 8.3 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 100-000 - VILLAGE BOARD SALARIES & WAGES 41,000 41,000 40,800 40,500 39,800 40,700 SALARIES100-100-000-8000-0000 41,000 41,000 40,800 40,500 39,800 40,700 SALARIES & WAGES FRINGE BENEFITS 3,000 3,000 3,100 3,100 3,000 3,100 FICA100-100-000-8010-0000 100 100 100 100 WORKER'S COMP INSURANCE100-100-000-8016-0000 3,100 3,100 3,100 3,200 3,000 3,200 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 100 TRAINING & EDUCATION100-100-000-8070-0000 100 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 4,000 6,000 1,300 7,400 3,400 2,300 VB GENERAL EXPENSE100-100-000-8490-0000 4,000 6,000 1,300 7,400 3,400 2,300 OTHER OPERATING 48,100 50,100 45,200 51,200 46,200 46,200 Totals for dept 100-000 - VILLAGE BOARD Page 8.4 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 110-000 - VILLAGE MANAGER SALARIES & WAGES 126,000 124,000 119,500 119,300 113,200 109,900 SALARIES100-110-000-8000-0000 11,500 11,600 9,800 5,400 VACATION PAYOUT100-110-000-8001-2000 126,000 124,000 131,000 130,900 123,000 115,300 SALARIES & WAGES FRINGE BENEFITS 10,000 9,000 8,400 7,800 7,500 7,300 FICA100-110-000-8010-0000 9,000 9,000 9,200 8,700 8,200 8,000 WRS ER CONTRIB100-110-000-8011-0000 12,000 12,000 14,200 16,700 16,900 15,700 HEALTH INSURANCE100-110-000-8013-0000 1,000 1,000 600 600 600 600 DENTAL INSURANCE100-110-000-8014-0000 1,000 1,000 1,000 1,000 900 800 LIFE INSURANCE100-110-000-8015-0000 200 200 100 200 100 200 WORKER'S COMP INSURANCE100-110-000-8016-0000 (10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENE TID 6 TRANSFERS100-110-000-8030-0618 (7,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TID 7100-110-000-8030-0619 (14,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFERS TID 8100-110-000-8030-0620 (7,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFERS TID 9100-110-000-8030-0621 (14,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFER TO TID #10100-110-000-8030-0630 (7,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #11100-110-000-8030-0631 (7,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #12100-110-000-8030-0632 (7,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #13100-110-000-8030-0633 (7,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #14100-110-000-8030-0634 (7,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #15100-110-000-8030-0635 (7,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #16100-110-000-8030-0636 (7,000)WAGE/BENEFIT TRANSFER TO TID #18100-110-000-8030-0638 (57,800)(42,800)(41,500)(35,000)(30,800)(32,400) FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,000 3,000 1,000 3,800 TRAINING & EDUCATION100-110-000-8070-0000 2,000 3,000 1,000 3,800 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 187,200 GENERAL EXPENSES100-110-000-8490-0000 187,200 OTHER OPERATING MATERIALS AND SUPPLIES 2,000 3,000 2,000 2,000 2,600 2,800 OFFICE SUPPLIES100-110-000-8100-0000 1,800 1,800 1,200 1,200 1,400 1,400 MEMBERSHIP/PUBLICATIONS100-110-000-8100-0210 800 800 600 600 1,000 500 GAS & DIESEL FUEL100-110-000-8170-4000 4,600 5,600 3,800 3,800 5,000 4,700 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 500 500 100 200 RM-VEHICLES100-110-000-8162-4000 500 500 100 200 REPAIR/MAINTENANCE 75,300 90,300 94,400 103,700 284,400 87,600 Totals for dept 110-000 - VILLAGE MANAGER Page 8.5 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 111-000 - CLERK SERVICES SALARIES & WAGES 286,000 282,000 264,300 227,800 241,300 269,000 SALARIES100-111-000-8000-0000 1,100 100 100 OVERTIME100-111-000-8001-0000 800 800 VACATION PAYOUT100-111-000-8001-2000 400 200 400 COMP-TIME PAYOUT100-111-000-8001-2002 12,800 22,700 22,200 21,100 PART TIME WAGES100-111-000-8002-0000 105,000 50,000 113,200 54,700 83,900 28,500 ELECTION WORKERS WAGES100-111-000-8003-1110 29,000 11,500 TEMP HELP WAGES100-111-000-8004-0000 15,600 RETIREMENT/SEVERANCE100-111-000-8008-0000 391,000 361,000 404,100 305,300 364,100 319,000 SALARIES & WAGES FRINGE BENEFITS 22,000 24,000 22,300 18,700 20,900 21,500 FICA100-111-000-8010-0000 21,000 20,000 19,600 17,300 17,400 19,700 WRS ER CONTRIB100-111-000-8011-0000 51,000 61,000 71,700 90,500 86,000 100,500 HEALTH INSURANCE100-111-000-8013-0000 3,000 4,000 3,400 3,500 3,300 4,100 DENTAL INSURANCE100-111-000-8014-0000 1,000 1,000 900 900 1,100 1,300 LIFE INSURANCE100-111-000-8015-0000 1,000 1,000 500 500 400 500 WORKER'S COMP INSURANCE100-111-000-8016-0000 99,000 111,000 118,400 131,400 129,100 147,600 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 4,000 4,800 1,000 2,500 2,900 3,200 TRAINING & EDUCATION100-111-000-8070-0000 2,300 2,300 500 1,700 800 300 TRAVEL EXPENSES100-111-000-8080-0000 6,300 7,100 1,500 4,200 3,700 3,500 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 2,600 800 131,300 12,700 ERRONEOUS TAXES100-111-000-8440-0000 2,300 5,900 TAX CHARGEBACKS- VILLAGE PORTION100-111-000-8440-1000 5,000 5,000 2,800 3,100 7,800 3,800 COLLECTION FEES100-111-000-8440-2000 5,100 (3,300)19,100 UNCOLL DELINQ PPT100-111-000-8440-7010 5,000 5,000 12,800 9,800 135,800 35,600 OTHER OPERATING MATERIALS AND SUPPLIES 2,500 2,500 1,700 800 1,700 2,300 OFFICE SUPPLIES100-111-000-8100-0000 30,000 30,000 7,200 32,700 17,100 18,200 POSTAGE/SHIPPING100-111-000-8100-0010 1,100 1,100 COPIER SUPPLIES100-111-000-8100-0030 75,000 60,400 59,300 60,400 49,200 40,300 ELECT EXPENSES100-111-000-8100-0110 18,000 17,000 30,300 14,100 13,000 12,600 DUES & SUBSCRIPTIONS100-111-000-8100-0200 2,000 1,800 900 900 400 800 NOTICES & PUBLICATIONS100-111-000-8100-0220 5,500 5,000 5,900 4,300 4,200 5,100 RECORDS SEARCH100-111-000-8100-0230 33,900 PMT PROCESSING SERVICE FEES100-111-000-8110-1111 133,000 116,700 139,200 113,200 86,700 80,400 MATERIALS AND SUPPLIES OTHER NON-OPERATING 12,600 DOG LICENSE & HUMANE OFFICER EXP100-111-000-8110-0003 12,600 OTHER NON-OPERATING CONTRACTUAL SERVICES 55,000 50,000 81,900 41,600 38,100 35,600 TAX COLLECTION & BILLING SERVICES100-111-000-8300-1300 15,500 15,500 14,400 13,900 13,300 TAX BILLING100-111-000-8300-1301 100 8,300 2,100 MUNICIPAL CODE100-111-000-8300-1303 8,000 7,000 5,800 3,700 3,600 400 MUNI CODE SUPPLEMENTS & CODIFICATION100-111-000-8300-1304 Page 8.6 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 111-000 - CLERK SERVICES CONTRACTUAL SERVICES 78,500 72,500 87,800 68,000 55,600 51,400 CONTRACTUAL SERVICES 712,800 673,300 776,400 631,900 775,000 637,500 Totals for dept 111-000 - CLERK SERVICES Page 8.7 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 120-000 - HUMAN RESOURCES SALARIES & WAGES 266,000 285,000 243,600 62,300 57,600 53,200 SALARIES100-120-000-8000-0000 1,700 900 200 1,000 VACATION PAYOUT100-120-000-8001-2000 11,000 15,200 14,700 PART TIME WAGES100-120-000-8002-0000 266,000 285,000 245,300 74,200 73,000 68,900 SALARIES & WAGES FRINGE BENEFITS 20,000 22,000 17,600 5,400 5,500 5,300 FICA100-120-000-8010-0000 19,000 20,000 16,000 4,800 4,700 4,700 WRS ER CONTRIB100-120-000-8011-0000 41,000 45,000 29,300 13,700 10,600 8,200 HEALTH INSURANCE100-120-000-8013-0000 2,000 2,000 1,800 800 800 800 DENTAL INSURANCE100-120-000-8014-0000 300 1,000 400 400 300 300 LIFE INSURANCE100-120-000-8015-0000 200 GROUP TERM LIFE100-120-000-8015-0100 300 400 200 100 100 100 WORKER'S COMP INSURANCE100-120-000-8016-0000 82,600 90,400 65,300 25,400 22,000 19,400 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 3,300 5,000 2,900 TRAINING & EDUCATION100-120-000-8070-0000 8,000 4,000 TRAINING-GEN EMPLOYEE100-120-000-8070-0010 9,000 8,000 6,100 5,600 2,200 2,200 RECRUITMENT & PERSONNEL100-120-000-8075-0000 6,000 6,000 6,400 3,700 6,500 16,700 EMPLOYEE EXAMS/EVALUATIONS100-120-000-8076-0000 2,500 2,500 TRAVEL EXPENSES100-120-000-8080-0000 300 300 2,700 100 1,600 1,300 RELATIONS/RECOGNITION100-120-000-8088-0000 7,500 7,500 7,600 8,100 6,500 6,200 EMPLOYEE ASSIST.PROGRAM100-120-000-8089-0000 113,000 113,000 67,600 67,700 HEALTH REIMBURSEMENT100-120-000-8096-0000 2,000 2,000 BACKGROUND CHECKS100-120-000-8110-1202 151,600 148,300 93,300 85,200 16,800 26,400 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 59,700 10,800 PAYROLL EXPENSE ACCOUNT100-120-000-8022-0000 (300)7,600 BAD DEBT WRITE-OFF100-120-000-8450-0000 59,400 18,400 OTHER OPERATING MATERIALS AND SUPPLIES 2,500 500 600 200 OFFICE SUPPLIES100-120-000-8100-0000 5,500 3,700 400 MEMBERSHIP/PUBLICATIONS100-120-000-8100-0210 400 FOOT PROTECTION REIMB100-120-000-8120-0001 8,000 4,200 1,000 400 200 MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 73,000 80,000 47,500 CONSULTING100-120-000-8302-0000 73,000 80,000 47,500 CONTRACTUAL SERVICES CO-MISC./RETAINAGE/MF ENG 100 MISC COSTS/VMF ENG.100-120-000-9800-0000 100 CO-MISC./RETAINAGE/MF ENG 581,200 608,000 511,800 203,600 112,000 114,700 Totals for dept 120-000 - HUMAN RESOURCES Page 8.8 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 130-000 - ASSESSING CONTRACTUAL SERVICES 15,500 15,500 14,400 13,900 13,300 TAX BILLING100-130-000-8300-1301 107,400 32,000 REVALUATION100-130-000-8300-1302 25,000 25,000 21,900 21,800 45,500 DOR MANUFACTG ASSESSMT100-130-000-8300-1305 600 1,000 500 1,700 200 200 BOARD OF REVIEW100-130-000-8310-1301 200,000 162,000 167,200 167,300 155,000 152,500 ASSESSING SERVICES100-130-000-8310-1302 241,100 203,500 189,600 312,600 246,600 166,000 CONTRACTUAL SERVICES 241,100 203,500 189,600 312,600 246,600 166,000 Totals for dept 130-000 - ASSESSING Page 8.9 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 150-000 - BUILDING MAINTENANCE SALARIES & WAGES 76,000 55,000 51,800 45,200 45,300 43,800 SALARIES100-150-000-8000-0000 1,900 500 VACATION PAYOUT100-150-000-8001-2000 19,000 19,000 23,100 22,300 22,100 21,800 PART TIME WAGES100-150-000-8002-0000 95,000 74,000 76,800 68,000 67,400 65,600 SALARIES & WAGES FRINGE BENEFITS 7,000 6,000 5,600 5,100 4,900 4,800 FICA100-150-000-8010-0000 7,000 5,000 5,200 4,700 4,400 4,400 WRS ER CONTRIB100-150-000-8011-0000 16,000 14,000 14,700 17,200 17,500 16,200 HEALTH INSURANCE100-150-000-8013-0000 1,000 1,000 600 700 700 700 DENTAL INSURANCE100-150-000-8014-0000 1,000 400 400 400 400 300 LIFE INSURANCE100-150-000-8015-0000 2,000 2,000 1,900 2,500 2,100 2,600 WORKER'S COMP INSURANCE100-150-000-8016-0000 34,000 28,400 28,400 30,600 30,000 29,000 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,000 1,000 1,800 200 TRAINING & EDUCATION100-150-000-8070-0000 1,000 1,000 1,800 200 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 11,000 11,000 10,600 12,600 8,800 7,900 PAPER/PRINTING100-150-000-8100-0020 1,000 1,000 900 300 700 1,000 DEPARTMENT SUPPLIES100-150-000-8110-0000 200 200 200 200 100 SMALL EQUIP./TOOLS100-150-000-8110-0100 14,000 13,500 11,100 12,900 10,400 8,700 CUSTODIAL SUPPLIES100-150-000-8110-1501 26,200 25,700 22,800 26,000 20,000 17,600 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 42,000 42,000 44,600 25,200 34,800 40,200 RM-BUILDING & GROUNDS100-150-000-8162-2000 42,000 42,000 44,600 25,200 34,800 40,200 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 78,000 77,500 44,300 58,200 90,200 21,800 CONTRACTS100-150-000-8300-0000 17,000 17,000 14,300 15,500 6,500 15,100 MECHANICALS CONTRACT100-150-000-8300-1501 24,000 24,000 23,700 28,000 16,000 21,800 CUSTODIAL CONTRACT100-150-000-8300-1502 119,000 118,500 82,300 101,700 112,700 58,700 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 12,900 LEASE - VEHICLE100-150-000-8152-4000 12,900 LEASE/RENT EXPENSE UTILITIES 120,000 120,000 117,000 120,300 113,300 102,800 LIGHT/POWER100-150-000-8200-0010 40,000 40,000 23,600 36,200 35,700 33,100 HEAT (GAS & OIL)100-150-000-8200-0020 10,000 10,000 14,000 7,500 9,700 6,600 WATER/SEWER VMF100-150-000-8200-0030 170,000 170,000 154,600 164,000 158,700 142,500 UTILITIES 487,200 472,500 409,500 417,300 423,600 353,800 Totals for dept 150-000 - BUILDING MAINTENANCE Page 8.10 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 160-000 - INSURANCES FRINGE BENEFITS 7,500 3,700 4,600 UNEMPLOYMENT COMPENSATION100-160-000-8018-0000 7,500 3,700 4,600 FRINGE BENEFITS INSURANCES 6,300 6,500 6,300 7,300 6,100 5,400 PUBLIC OFFICIALS INSURANCE100-160-000-8610-0010 7,200 5,500 13,000 9,900 5,800 5,600 EMPLOYMENT PRACTICE LIABILITY100-160-000-8610-0011 1,900 2,000 2,000 2,100 2,200 1,600 CRIME POLICY100-160-000-8610-0012 5,100 4,500 3,400 2,900 2,900 2,800 BOILER & MACHINERY100-160-000-8610-0030 100 100 100 VOLUNTEER INSURANCES100-160-000-8610-0040 71,700 55,000 56,100 49,100 44,600 42,100 PROP DAMAGE INSURANCE100-160-000-8610-0050 78,600 54,000 46,600 44,600 45,200 40,200 PROP DAMAGE-VEHICLES100-160-000-8610-0060 200 FITNESS REIMB - FIRE100-160-000-8610-0500 900 2,600 4,800 EFLEX FSA100-160-000-8610-0700 10,600 81,500 100 CLAIMS SETTLED100-160-000-8612-0000 170,800 127,500 138,000 198,400 109,800 102,600 INSURANCES 170,800 127,500 145,500 202,100 109,800 107,200 Totals for dept 160-000 - INSURANCES Page 8.11 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 170-171 - MUNICIPAL COURT SALARIES & WAGES 161,000 154,000 142,700 114,700 115,300 171,200 SALARIES100-170-171-8000-0000 5,800 VACATION PAYOUT100-170-171-8001-2000 500 700 300 100 COMP-TIME PAYOUT100-170-171-8001-2002 5,200 RETIREMENT/SEVERANCE100-170-171-8008-0000 161,000 154,000 143,200 115,400 126,600 171,300 SALARIES & WAGES FRINGE BENEFITS 12,000 12,000 10,300 7,800 10,000 13,200 FICA100-170-171-8010-0000 9,000 8,000 7,700 5,500 5,900 9,600 WRS ER CONTRIB100-170-171-8011-0000 47,000 47,000 50,300 43,000 38,900 33,200 HEALTH INSURANCE100-170-171-8013-0000 1,000 2,000 2,100 1,700 1,700 2,400 DENTAL INSURANCE100-170-171-8014-0000 100 100 100 100 200 300 LIFE INSURANCE100-170-171-8015-0000 200 200 100 200 200 300 WORKER'S COMP INSURANCE100-170-171-8016-0000 69,300 69,300 70,600 58,300 56,900 59,000 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,800 2,500 1,300 2,200 1,900 1,800 TRAINING & EDUCATION100-170-171-8070-0000 500 400 600 200 TRAVEL EXPENSES100-170-171-8080-0000 700 1,000 600 600 1,400 900 CLERICAL ALLOWANCE100-170-171-8082-0000 3,000 3,500 2,300 2,800 3,900 2,900 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 1,000 1,200 1,700 200 800 1,300 OFFICE SUPPLIES100-170-171-8100-0000 200 200 TRANSLATORS100-170-171-8110-1702 1,200 1,200 1,900 200 800 1,300 MATERIALS AND SUPPLIES PROPERTY & EQUIPMENT 8,000 REV CAPITAL FUND PAYMENT100-170-171-8190-9000 8,000 PROPERTY & EQUIPMENT 234,500 228,000 218,000 176,700 188,200 242,500 Totals for dept 170-171 - MUNICIPAL COURT Page 8.12 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 170-172 - VILLAGE ATTORNEY SALARIES & WAGES 204,000 196,000 186,100 235,200 225,100 162,900 SALARIES100-170-172-8000-0000 2,900 1,900 VACATION PAYOUT100-170-172-8001-2000 900 PART TIME WAGES100-170-172-8002-0000 36,000 36,000 15,100 15,900 20,900 23,200 TEMP HELP WAGES100-170-172-8004-0000 240,000 232,000 204,100 253,000 246,000 187,000 SALARIES & WAGES FRINGE BENEFITS 18,000 18,000 15,500 17,900 17,700 13,500 FICA100-170-172-8010-0000 15,000 14,000 13,100 16,000 14,600 10,600 WRS ER CONTRIB100-170-172-8011-0000 26,000 34,000 27,700 51,200 55,000 47,200 HEALTH INSURANCE100-170-172-8013-0000 2,000 2,000 1,800 2,700 2,700 1,900 DENTAL INSURANCE100-170-172-8014-0000 1,000 1,000 600 600 500 400 LIFE INSURANCE100-170-172-8015-0000 300 300 300 300 300 300 WORKER'S COMP INSURANCE100-170-172-8016-0000 62,300 69,300 59,000 88,700 90,800 73,900 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 3,000 2,000 1,700 1,500 3,000 3,900 TRAINING & EDUCATION100-170-172-8070-0000 1,000 500 300 200 900 TRAVEL EXPENSES100-170-172-8080-0000 4,000 2,500 2,000 1,700 3,900 3,900 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500 700 OFFICE SUPPLIES100-170-172-8100-0000 10,000 8,000 9,000 8,000 7,100 8,300 LEGAL RESOURCES100-170-172-8100-0205 1,500 700 500 1,400 1,400 600 MEMBERSHIP/PUBLICATIONS100-170-172-8100-0210 11,500 9,200 9,500 10,100 8,500 8,900 MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 100,000 100,000 124,400 79,700 95,800 64,900 LEGAL SERVICES100-170-172-8310-0000 500 500 200 600 100 REAL ESTATE FEES100-170-172-8310-0007 500 500 200 COURT FEES100-170-172-8310-0008 101,000 101,000 124,400 79,900 96,400 65,200 CONTRACTUAL SERVICES 418,800 414,000 399,000 433,400 445,600 338,900 Totals for dept 170-172 - VILLAGE ATTORNEY Page 8.13 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 180-000 - COMMUNITY LIFE CONTRACTUAL SERVICES 170,000 170,000 170,000 140,000 140,000 130,000 CABLE ACCESS CONTRACT100-180-000-8300-1910 170,000 170,000 170,000 140,000 140,000 130,000 CONTRACTUAL SERVICES COMMUNITY EVENTS 2,000 1,500 1,500 1,400 700 600 OPERATIONS100-180-000-8110-7401 50,000 50,000 51,900 43,700 50,300 44,600 SENIOR TRANSPORTATION100-180-000-8110-7403 500 500 400 400 400 400 ASCAP MUSIC100-180-000-8110-7412 52,500 52,000 53,800 45,500 51,400 45,600 COMMUNITY EVENTS VILLAGE CENTRE 1,000 1,000 1,000 1,000 1,000 1,000 VC-FISHING CLINIC100-180-000-8110-7408 1,000 1,000 1,000 1,000 1,000 1,000 VILLAGE CENTRE 223,500 223,000 224,800 186,500 192,400 176,600 Totals for dept 180-000 - COMMUNITY LIFE Page 8.14 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 190-000 - FINANCIAL SERVICES SALARIES & WAGES 373,000 272,000 252,000 265,700 267,100 201,800 SALARIES100-190-000-8000-0000 200 100 200 OVERTIME100-190-000-8001-0000 2,600 7,800 1,500 5,300 VACATION PAYOUT100-190-000-8001-2000 500 100 COMP-TIME PAYOUT100-190-000-8001-2002 373,000 272,000 255,300 273,500 268,800 207,300 SALARIES & WAGES FRINGE BENEFITS 29,000 21,000 18,600 20,700 19,300 15,300 FICA100-190-000-8010-0000 27,000 19,000 17,400 18,600 17,200 13,600 WRS ER CONTRIB100-190-000-8011-0000 70,000 44,000 42,200 64,700 70,300 33,000 HEALTH INSURANCE100-190-000-8013-0000 4,000 3,000 2,500 3,300 3,500 2,700 DENTAL INSURANCE100-190-000-8014-0000 1,000 1,000 600 600 600 500 LIFE INSURANCE100-190-000-8015-0000 500 400 300 300 300 400 WORKER'S COMP INSURANCE100-190-000-8016-0000 131,500 88,400 81,600 108,200 111,200 65,500 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,000 1,000 1,700 400 100 100 TRAINING & EDUCATION100-190-000-8070-0000 1,000 1,000 1,700 400 100 100 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 34,500 2,900 BAD DEBT WRITE-OFF100-190-000-8450-0000 34,500 2,900 OTHER OPERATING MATERIALS AND SUPPLIES 2,500 1,500 1,600 1,100 1,400 700 OFFICE SUPPLIES100-190-000-8100-0000 100 800 1,100 MEMBERSHIP/PUBLICATIONS100-190-000-8100-0210 500 900 200 SMALL EQUIPMENT100-190-000-8110-0200 300 700 300 1,400 200 BUDGET PREPARATION100-190-000-8110-1901 2,800 2,700 2,800 2,800 2,400 1,800 MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 76,000 75,000 68,300 67,200 53,100 67,000 AUDIT/ACCTG. SERV.100-190-000-8300-1901 20,000 43,000 7,000 74,300 MANAGEMENT SERVICES100-190-000-8300-1902 10,000 10,000 5,700 (400)9,900 (1,100)BANK CHARGES & FEES100-190-000-8300-1920 5,000 1,000 4,600 800 3,700 500 OPEB APPRAISAL100-190-000-8315-0000 91,000 106,000 121,600 74,600 66,700 140,700 CONTRACTUAL SERVICES BOND ISSUE EXPENDITURES 2,500 2,500 2,000 700 2,300 2,500 BOND EXPENSES100-190-000-8800-0000 2,500 2,500 2,000 700 2,300 2,500 BOND ISSUE EXPENDITURES 601,800 472,600 499,500 460,200 454,400 417,900 Totals for dept 190-000 - FINANCIAL SERVICES Page 8.15 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 195-000 - IT SALARIES & WAGES 313,000 238,000 224,900 213,800 206,700 229,000 SALARIES100-195-000-8000-0000 1,000 1,000 100 OVERTIME100-195-000-8001-0000 2,600 500 11,800 VACATION PAYOUT100-195-000-8001-2000 27,400 RETIREMENT/SEVERANCE100-195-000-8008-0000 314,000 239,000 227,500 214,400 245,900 229,000 SALARIES & WAGES FRINGE BENEFITS 24,000 18,000 17,000 15,500 15,400 19,500 FICA100-195-000-8010-0000 23,000 17,000 15,800 14,300 13,400 15,200 WRS ER CONTRIB100-195-000-8011-0000 58,000 42,000 44,600 52,100 53,000 55,000 HEALTH INSURANCE100-195-000-8013-0000 3,000 2,000 1,900 2,000 2,000 2,300 DENTAL INSURANCE100-195-000-8014-0000 1,000 1,000 500 400 400 800 LIFE INSURANCE100-195-000-8015-0000 400 300 300 300 200 400 WORKER'S COMP INSURANCE100-195-000-8016-0000 109,400 80,300 80,100 84,600 84,400 93,200 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 10,000 10,000 600 7,700 TRAINING & EDUCATION100-195-000-8070-0000 500 500 EDUCATION REIMBURSEMENT100-195-000-8070-0020 2,000 2,000 TRAVEL EXPENSES100-195-000-8080-0000 12,500 12,500 600 7,700 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500 500 200 400 100 OFFICE SUPPLIES100-195-000-8100-0000 6,700 4,000 5,900 1,300 100 CABLING SUPPLIES100-195-000-8100-0150 1,200 4,300 4,800 1,400 4,400 1,100 SECURITY SUPPLIES100-195-000-8100-0155 500 500 600 100 100 A/V SUPPLIES100-195-000-8100-0195 100 200 100 100 MEMBERSHIP/PUBLICATIONS100-195-000-8100-0210 500 500 100 800 300 DEPARTMENT SUPPLIES100-195-000-8110-0000 500 500 1,800 100 SMALL EQUIPMENT100-195-000-8110-0200 33,500 41,100 39,200 33,100 34,700 29,800 COMPUTER SUPPLIES100-195-000-8130-0000 5,300 3,300 1,500 PRINTER SUPPLIES100-195-000-8170-4000 9,000 BATTERIES100-195-000-8172-8100 57,800 54,900 54,000 37,000 40,000 31,100 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 5,000 5,000 900 1,200 100 8,200 RM-A/V SYSTEM100-195-000-8160-0195 36,600 10,600 10,300 6,100 13,200 5,700 RM-SECURITY SYSTEM100-195-000-8160-0200 21,000 17,000 2,600 7,000 800 18,400 RM-CABLING100-195-000-8160-8002 15,300 20,200 5,900 7,800 17,500 20,000 RM-COMPUTER HARDWARE100-195-000-8162-8000 2,000 2,000 2,800 RM-TELEPHONE SYSTEM100-195-000-8162-9000 79,900 54,800 19,700 22,100 34,400 52,300 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 282,100 292,100 185,200 16,200 SAAS SERVICE/SUPPORT100-195-000-8132-0000 330,400 424,500 91,100 92,000 55,700 86,800 MICROSOFT ENTERPRISE AGREEMENT100-195-000-8160-5000 43,400 31,800 37,400 29,600 34,100 29,500 WEBSITE HOSTING SERVICE100-195-000-8213-0002 26,000 7,000 5,200 4,700 4,600 4,500 WEBSITE DEVELOPMENT100-195-000-8213-0004 295,000 360,100 297,900 344,200 394,900 297,800 IT MAINT/SUPPORT100-195-000-8301-0000 1,500 29,400 CABLING100-195-000-8301-0002 192,200 140,000 85,300 30,100 14,300 137,500 CONSULTING100-195-000-8302-0000 1,170,600 1,255,500 731,500 516,800 503,600 556,100 CONTRACTUAL SERVICES Page 8.16 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 195-000 - IT LEASE/RENT EXPENSE 33,800 44,300 54,200 39,600 46,800 32,900 RENT-OFF.EQ.100-195-000-8152-6000 15,900 15,900 15,700 15,700 21,700 18,400 RENT-DATACENTER100-195-000-8152-6005 49,700 60,200 69,900 55,300 68,500 51,300 LEASE/RENT EXPENSE UTILITIES 49,200 32,600 20,500 20,100 20,700 19,900 TELEPHONE SERVICE100-195-000-8210-0000 12,000 6,600 4,500 3,800 3,800 3,700 ALARM MONITORING SERVICE100-195-000-8211-0001 4,100 4,000 3,500 3,700 3,700 3,600 TELETYPE100-195-000-8212-0000 30,500 26,400 25,900 30,300 26,200 27,500 CELLULAR DATA SERVICE100-195-000-8212-0001 30,100 34,300 24,000 26,900 6,900 7,900 CELLULAR TELEPHONE SERVICE100-195-000-8212-0003 32,000 32,400 32,400 32,100 31,500 23,100 INTERNET SERVICE100-195-000-8212-0004 73,800 74,800 72,500 117,700 54,900 82,500 WAN SERVICE100-195-000-8212-0005 5,500 7,700 5,800 6,800 8,400 4,500 CABLE TV SERVICE100-195-000-8212-0010 237,200 218,800 189,100 241,400 156,100 172,700 UTILITIES PROPERTY & EQUIPMENT 91,300 30,000 35,100 60,500 20,500 49,600 SECURITY SYSTEM100-195-000-8190-4000 70,000 40,000 200 1,600 8,700 TELEPHONE SYSTEM100-195-000-8190-5000 200 200 18,600 FURNISHINGS100-195-000-8190-6000 566,100 360,500 301,400 114,600 364,600 133,500 COMPUTER HARDWARE100-195-000-8190-8000 9,000 9,000 17,500 25,000 A/V SYSTEM100-195-000-8190-8095 2,200 INTERFUND TRANSFERS100-195-000-8190-8099 27,800 107,100 86,000 3,500 186,000 208,800 COMPUTER SOFTWARE100-195-000-8190-8100 764,400 546,800 461,000 180,200 571,100 425,600 PROPERTY & EQUIPMENT 2,795,500 2,522,800 1,832,800 1,351,800 1,704,600 1,619,000 Totals for dept 195-000 - IT Page 8.17 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-000 - POLICE DEPARTMENT SALARIES & WAGES 28,200 46,700 52,100 TEMP HELP WAGES100-200-000-8004-0000 28,200 46,700 52,100 SALARIES & WAGES FRINGE BENEFITS 2,200 3,700 4,000 FICA100-200-000-8010-0000 200 WRS ER CONTRIB100-200-000-8011-0000 10,100 11,900 100 HEALTH INSURANCE100-200-000-8013-0000 136,000 150,000 126,800 136,400 117,600 144,200 WORKER'S COMP INSURANCE100-200-000-8016-0000 5,000 5,000 4,400 6,600 1,800 VEBA100-200-000-8020-0000 141,000 155,000 141,300 157,100 121,500 150,100 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 77,300 75,000 115,100 62,200 64,700 46,900 TRAINING & EDUCATION100-200-000-8070-0000 8,000 8,000 7,200 3,000 1,500 1,500 EDUCATION REIMBURSEMENT100-200-000-8070-0020 2,500 2,500 23,100 3,000 2,200 2,400 RECRUITMENT & PERSONNEL100-200-000-8075-0000 20,000 25,000 17,900 5,000 6,800 5,900 EMPLOYEE EXAMS/EVALUATIONS100-200-000-8076-0000 400 400 100 300 TRAVEL EXPENSES100-200-000-8080-0000 87,500 55,000 66,100 55,500 42,600 37,300 UNIFORMS100-200-000-8090-0000 10,000 18,000 12,400 11,700 12,700 9,900 ARMORED VESTS100-200-000-8090-0005 205,700 183,900 241,800 140,500 130,500 104,200 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 4,000 4,000 3,100 2,700 3,000 2,200 OFFICE SUPPLIES100-200-000-8100-0000 3,500 3,500 4,600 4,900 4,200 3,500 POSTAGE/SHIPPING100-200-000-8100-0010 2,500 2,500 1,600 1,900 2,100 PRINTING100-200-000-8100-0025 200 200 200 200 200 CHARGE CARD FEES100-200-000-8100-0170 12,000 12,000 15,300 12,100 7,800 7,700 DEPARTMENT SUPPLIES100-200-000-8110-0000 2,000 100 100 TOWING & STORAGE100-200-000-8110-0001 72,500 70,000 106,300 1,400 3,900 4,000 SMALL EQUIPMENT100-200-000-8110-0200 50,000 48,700 31,900 42,900 50,000 4,900 INVESTIGATIVE EXPENSES100-200-000-8110-2001 1,000 1,000 700 600 600 ACCREDITATION EXPENSES100-200-000-8150-0000 120,000 120,000 88,800 91,600 112,000 89,900 GAS & DIESEL FUEL100-200-000-8170-4000 44,000 44,000 36,900 1,900 2,500 2,100 SUPPLIES-VEHICLES100-200-000-8170-4020 311,700 306,000 289,400 159,600 184,300 117,000 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 2,000 1,000 1,900 2,000 2,000 2,100 R&M - EQUIPMENT100-200-000-8162-3000 40,000 47,500 37,300 51,700 40,400 32,400 RM-VEHICLES100-200-000-8162-4000 2,000 2,000 1,500 1,800 1,400 RM-RADIO EQUIP.100-200-000-8162-4100 44,000 50,500 40,700 53,700 44,200 35,900 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 27,000 33,000 29,900 25,500 25,700 26,700 WCC 800 MHZ RADIO100-200-000-8160-4200 12,300 11,000 HEALTH & PERFORMANCE100-200-000-8160-4300 85,000 85,000 89,200 35,700 CROSSING GUARD CONTRACT100-200-000-8304-0000 124,300 129,000 119,100 61,200 25,700 26,700 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 320,000 430,000 9,300 LEASE - VEHICLE100-200-000-8152-4000 320,000 430,000 9,300 LEASE/RENT EXPENSE Page 8.18 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-000 - POLICE DEPARTMENT UTILITIES 14,000 14,000 8,100 10,200 3,100 2,400 LIGHT/POWER100-200-000-8200-0010 600 600 100 800 1,000 HEAT (GAS & OIL)100-200-000-8200-0020 14,600 14,600 8,200 11,000 3,100 3,400 UTILITIES PROPERTY & EQUIPMENT 400 271,200 236,500 207,400 197,700 VEHICLE PURCHASES100-200-000-8188-4000 2,000 2,000 4,900 1,800 3,400 2,000 RADIO HARDWARE100-200-000-8188-4100 2,000 2,000 2,100 3,200 15,100 5,500 FURNISHINGS100-200-000-8190-6000 32,000 32,000 26,800 9,600 26,500 11,900 PD FIXED ASSETS100-200-000-8190-6400 60,000 60,000 60,000 60,000 60,000 60,000 REV CAPITAL FUND PAYMENT100-200-000-8190-9000 96,000 96,400 365,000 311,100 312,400 277,100 PROPERTY & EQUIPMENT TRANSFERS OUT 14,000 14,000 TRANSFER TO DEBT SERVICE100-200-000-8901-0500 14,000 14,000 TRANSFERS OUT 1,257,300 1,365,400 1,214,800 922,400 882,400 780,500 Totals for dept 200-000 - POLICE DEPARTMENT Page 8.19 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-200 - POLICE UNION SALARIES & WAGES 4,891,000 4,629,000 3,938,200 3,820,500 3,826,100 3,630,100 SALARIES100-200-200-8000-0000 193,000 179,000 189,400 197,600 172,700 95,100 OVERTIME100-200-200-8001-0000 8,000 8,000 18,700 24,400 13,300 3,100 VACATION PAYOUT100-200-200-8001-2000 10,000 17,000 7,900 6,000 12,500 7,200 HOLIDAY PAYOUT100-200-200-8001-2001 171,000 176,000 173,800 164,200 207,400 110,100 COMP-TIME PAYOUT100-200-200-8001-2002 122,000 44,000 90,800 2,100 RETIREMENT/SEVERANCE100-200-200-8008-0000 5,395,000 5,009,000 4,372,000 4,303,500 4,234,100 3,845,600 SALARIES & WAGES FRINGE BENEFITS 411,000 382,000 325,800 318,200 316,300 286,400 FICA100-200-200-8010-0000 794,000 745,000 611,800 555,600 512,500 454,900 WRS ER CONTRIB100-200-200-8011-0000 104,000 96,000 95,500 104,600 121,200 120,900 WRS ER PAID CONTRIB100-200-200-8012-0000 667,000 570,000 577,200 737,900 782,600 715,500 HEALTH INSURANCE100-200-200-8013-0000 35,000 35,000 32,500 38,200 39,200 38,300 DENTAL INSURANCE100-200-200-8014-0000 6,000 6,000 4,500 4,700 4,900 4,600 LIFE INSURANCE100-200-200-8015-0000 2,017,000 1,834,000 1,647,300 1,759,200 1,776,700 1,620,600 FRINGE BENEFITS 7,412,000 6,843,000 6,019,300 6,062,700 6,010,800 5,466,200 Totals for dept 200-200 - POLICE UNION Page 8.20 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-202 - POLICE CLERKS SALARIES & WAGES 577,000 603,000 575,300 480,400 543,700 512,800 SALARIES100-200-202-8000-0000 3,000 6,000 2,900 700 3,800 7,000 OVERTIME100-200-202-8001-0000 8,200 1,500 VACATION PAYOUT100-200-202-8001-2000 6,300 10,300 8,200 2,200 COMP-TIME PAYOUT100-200-202-8001-2002 25,400 (400)RETIREMENT/SEVERANCE100-200-202-8008-0000 580,000 609,000 584,500 525,000 555,700 523,100 SALARIES & WAGES FRINGE BENEFITS 44,000 47,000 42,700 38,200 39,600 38,100 FICA100-200-202-8010-0000 42,000 42,000 39,700 33,200 36,200 35,000 WRS ER CONTRIB100-200-202-8011-0000 140,000 140,000 133,000 179,500 204,500 173,600 HEALTH INSURANCE100-200-202-8013-0000 7,000 6,000 6,400 7,100 7,900 7,300 DENTAL INSURANCE100-200-202-8014-0000 2,000 1,000 1,200 1,100 1,200 1,000 LIFE INSURANCE100-200-202-8015-0000 235,000 236,000 223,000 259,100 289,400 255,000 FRINGE BENEFITS 815,000 845,000 807,500 784,100 845,100 778,100 Totals for dept 200-202 - POLICE CLERKS Page 8.21 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-203 - POLICE AIDES SALARIES & WAGES 1,900 100 OVERTIME100-200-203-8001-0000 300 VACATION PAYOUT100-200-203-8001-2000 250,000 260,000 187,300 119,500 125,400 124,400 PART TIME WAGES100-200-203-8002-0000 250,000 260,000 189,200 119,900 125,400 124,400 SALARIES & WAGES FRINGE BENEFITS 19,000 20,000 14,300 9,100 9,600 9,400 FICA100-200-203-8010-0000 3,200 2,200 1,300 WRS ER CONTRIB100-200-203-8011-0000 400 HEALTH INSURANCE100-200-203-8013-0000 19,000 20,000 17,500 11,700 10,900 9,400 FRINGE BENEFITS 269,000 280,000 206,700 131,600 136,300 133,800 Totals for dept 200-203 - POLICE AIDES Page 8.22 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-205 - POLICE COMMAND SALARIES & WAGES 2,121,000 1,978,000 1,919,600 1,706,500 1,692,900 1,517,100 SALARIES100-200-205-8000-0000 24,000 20,800 36,600 22,600 26,100 VACATION PAYOUT100-200-205-8001-2000 48,000 41,900 41,200 40,600 34,700 HOLIDAY PAYOUT100-200-205-8001-2001 110,300 55,900 RETIREMENT/SEVERANCE100-200-205-8008-0000 2,121,000 2,050,000 1,982,300 1,894,600 1,756,100 1,633,800 SALARIES & WAGES FRINGE BENEFITS 162,000 156,000 150,500 143,900 129,600 121,300 FICA100-200-205-8010-0000 315,000 308,000 279,700 235,500 211,600 186,100 WRS ER CONTRIB100-200-205-8011-0000 93,000 95,000 91,600 93,000 88,100 87,200 WRS ER PAID CONTRIB100-200-205-8012-0000 270,000 199,000 241,100 211,800 262,100 198,700 HEALTH INSURANCE100-200-205-8013-0000 17,000 16,000 15,400 16,900 15,200 14,000 DENTAL INSURANCE100-200-205-8014-0000 5,000 5,000 3,900 3,700 3,700 3,300 LIFE INSURANCE100-200-205-8015-0000 862,000 779,000 782,200 704,800 710,300 610,600 FRINGE BENEFITS 2,983,000 2,829,000 2,764,500 2,599,400 2,466,400 2,244,400 Totals for dept 200-205 - POLICE COMMAND Page 8.23 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-206 - POLICE BUSINESS OFFICE SALARIES & WAGES 343,000 249,000 243,600 236,500 219,800 214,400 SALARIES100-200-206-8000-0000 100 200 OVERTIME100-200-206-8001-0000 1,000 2,100 1,400 1,200 1,200 VACATION PAYOUT100-200-206-8001-2000 100 COMP-TIME PAYOUT100-200-206-8001-2002 26,000 28,000 1,800 PART TIME WAGES100-200-206-8002-0000 369,000 250,000 273,900 239,700 221,200 215,600 SALARIES & WAGES FRINGE BENEFITS 28,000 19,000 20,700 17,400 16,400 16,200 FICA100-200-206-8010-0000 25,000 17,000 17,000 15,500 14,400 14,500 WRS ER CONTRIB100-200-206-8011-0000 77,000 41,000 36,700 53,700 54,500 48,500 HEALTH INSURANCE100-200-206-8013-0000 4,000 2,000 2,500 2,700 2,700 2,700 DENTAL INSURANCE100-200-206-8014-0000 1,000 1,000 700 600 500 400 LIFE INSURANCE100-200-206-8015-0000 135,000 80,000 77,600 89,900 88,500 82,300 FRINGE BENEFITS 504,000 330,000 351,500 329,600 309,700 297,900 Totals for dept 200-206 - POLICE BUSINESS OFFICE Page 8.24 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 210-000 - EMS SALARIES & WAGES 1,500 PART TIME WAGES100-210-000-8002-0000 1,500 SALARIES & WAGES FRINGE BENEFITS 100 FICA100-210-000-8010-0000 100 FRINGE BENEFITS 1,600 Totals for dept 210-000 - EMS Page 8.25 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-000 - FIRE DEPARTMENT SALARIES & WAGES 3,000 SALARIES100-220-000-8000-0000 2,000 OVERTIME100-220-000-8001-0000 91,700 PART TIME WAGES100-220-000-8002-0000 96,700 SALARIES & WAGES FRINGE BENEFITS 7,400 FICA100-220-000-8010-0000 300 WRS ER CONTRIB100-220-000-8011-0000 14,500 32,400 HEALTH INSURANCE100-220-000-8013-0000 200 DENTAL INSURANCE100-220-000-8014-0000 132,000 135,000 119,800 92,500 79,900 93,500 WORKER'S COMP INSURANCE100-220-000-8016-0000 13,300 VEBA100-220-000-8020-0000 132,000 135,000 147,600 92,500 79,900 133,800 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 105,000 105,000 94,400 51,900 7,900 8,200 TRAINING & EDUCATION100-220-000-8070-0000 8,000 8,000 6,600 TRAINING-ADMIN100-220-000-8070-0002 29,800 30,200 31,800 TRAINING-EMS100-220-000-8070-0003 11,800 14,600 30,000 TRAINING-FIRE100-220-000-8070-0004 2,400 2,700 TRAINING-PREV100-220-000-8070-0006 20,000 20,000 9,900 2,300 4,600 6,900 EDUCATION REIMBURSEMENT100-220-000-8070-0020 17,000 17,000 15,500 42,500 5,200 2,200 RECRUITMENT & PERSONNEL100-220-000-8075-0000 41,000 41,000 20,300 26,200 19,500 21,000 EMPLOYEE EXAMS/EVALUATIONS100-220-000-8076-0000 5,800 9,700 500 TRAVEL EXPENSES100-220-000-8080-0000 60,000 60,400 44,900 160,500 53,300 331,200 UNIFORMS100-220-000-8090-0000 75,000 75,000 671,000 PROTECTIVE EQUIPMENT (PPE)100-220-000-8090-0010 318,000 318,400 861,800 345,100 146,500 437,900 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 2,000 2,000 700 1,200 800 2,800 OFFICE SUPPLIES100-220-000-8100-0000 1,300 1,300 1,400 2,300 1,600 800 POSTAGE/SHIPPING100-220-000-8100-0010 14,000 15,000 7,500 9,700 7,600 2,800 DUES & SUBSCRIPTIONS100-220-000-8100-0200 11,500 11,500 2,300 900 3,000 4,600 DEPARTMENT SUPPLIES100-220-000-8110-0000 76,000 76,500 63,900 104,900 41,700 70,600 FIRE & RESCUE EQUIPMENT100-220-000-8110-2201 130,000 125,000 119,400 113,300 107,500 112,200 EMS EQUIPMENT & SUPPLIES100-220-000-8110-2202 5,000 5,000 1,800 3,000 5,000 4,000 RISK REDUCTION/PREVENTION100-220-000-8110-2203 1,500 1,500 1,300 1,300 500 HAZARDOUS MATERIALS100-220-000-8110-2205 20,000 20,000 18,100 24,300 11,600 12,500 CLEANING SUPPLIES100-220-000-8170-2000 97,000 93,000 89,800 96,100 105,400 69,700 GAS & DIESEL FUEL100-220-000-8170-4000 358,300 350,800 306,200 357,000 284,700 280,000 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 30,000 36,000 34,200 40,700 49,800 54,600 RM-BUILDING & GROUNDS100-220-000-8162-2000 205,000 205,000 206,200 215,700 187,400 158,400 RM-VEHICLES100-220-000-8162-4000 235,000 241,000 240,400 256,400 237,200 213,000 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 185,700 185,000 142,600 121,500 102,600 97,800 AMBULANCE ADMIN EXP100-220-000-8110-2204 38,100 38,100 31,600 36,300 24,800 23,800 WCC 800 MHZ RADIO100-220-000-8160-4200 26,000 26,200 HEALTH & PERFORMANCE100-220-000-8160-4300 26,400 18,000 CONTRACTS100-220-000-8300-0000 Page 8.26 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-000 - FIRE DEPARTMENT CONTRACTUAL SERVICES 276,200 267,300 174,200 157,800 127,400 121,600 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 58,000 LEASE - VEHICLE100-220-000-8152-4000 58,000 LEASE/RENT EXPENSE UTILITIES 60,000 59,000 68,400 69,100 70,900 70,100 LIGHT/POWER100-220-000-8200-0010 40,000 40,000 21,400 32,400 45,200 27,800 HEAT (GAS & OIL)100-220-000-8200-0020 8,100 6,200 7,500 4,600 5,000 5,800 WATER/SEWER VMF100-220-000-8200-0030 8,100 8,100 INTERNET SERVICE100-220-000-8212-0004 116,200 113,300 97,300 106,100 121,100 103,700 UTILITIES PROPERTY & EQUIPMENT 24,200 STATION #1100-220-000-8186-2501 4,500 VEHICLE PURCHASES100-220-000-8188-4000 10,000 10,000 3,500 335,900 800 5,700 RADIO HARDWARE100-220-000-8188-4100 500 600 2,900 FURNISHINGS100-220-000-8190-6000 14,200 COMPUTER HARDWARE100-220-000-8190-8000 274,000 346,500 110,000 110,000 78,000 478,000 REV CAPITAL FUND PAYMENT100-220-000-8190-9000 284,000 356,500 138,200 460,700 78,800 491,100 PROPERTY & EQUIPMENT TRANSFERS OUT 14,000 14,000 TRANSFER TO DEBT SERVICE100-220-000-8901-0500 14,000 14,000 TRANSFERS OUT 1,719,700 1,840,300 1,965,700 1,775,600 1,089,600 1,891,800 Totals for dept 220-000 - FIRE DEPARTMENT Page 8.27 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-221 - PART-TIME FIRE SALARIES & WAGES 10,600 7,200 SALARIES100-220-221-8000-0000 150,000 150,000 110,400 189,200 63,300 56,000 OVERTIME100-220-221-8001-0000 4,700 1,400 400 VACATION PAYOUT100-220-221-8001-2000 1,050,000 1,050,000 901,800 1,242,200 1,513,200 915,000 PART TIME WAGES100-220-221-8002-0000 1,200,000 1,200,000 1,012,200 1,446,700 1,577,900 978,600 SALARIES & WAGES FRINGE BENEFITS 92,000 77,000 77,600 110,300 120,100 74,400 FICA100-220-221-8010-0000 54,000 79,000 81,000 110,400 86,400 46,700 WRS ER CONTRIB100-220-221-8011-0000 1,000 1,000 900 800 600 600 LIFE INSURANCE100-220-221-8015-0000 147,000 157,000 159,500 221,500 207,100 121,700 FRINGE BENEFITS 1,347,000 1,357,000 1,171,700 1,668,200 1,785,000 1,100,300 Totals for dept 220-221 - PART-TIME FIRE Page 8.28 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-222 - FIRE UNION SALARIES & WAGES 3,189,000 3,029,000 2,633,000 1,980,800 1,419,700 1,518,900 SALARIES100-220-222-8000-0000 299,000 301,000 241,800 489,600 392,600 619,600 OVERTIME100-220-222-8001-0000 6,400 12,400 VACATION PAYOUT100-220-222-8001-2000 3,488,000 3,330,000 2,881,200 2,470,400 1,824,700 2,138,500 SALARIES & WAGES FRINGE BENEFITS 267,000 255,000 223,700 183,900 136,600 158,500 FICA100-220-222-8010-0000 520,000 502,000 419,300 332,600 218,800 254,800 WRS ER CONTRIB100-220-222-8011-0000 503,000 488,000 443,900 423,700 363,000 380,600 HEALTH INSURANCE100-220-222-8013-0000 27,000 25,000 23,500 18,600 15,800 15,800 DENTAL INSURANCE100-220-222-8014-0000 4,000 3,000 2,500 2,000 1,700 1,600 LIFE INSURANCE100-220-222-8015-0000 14,000 VEBA100-220-222-8020-0000 1,335,000 1,273,000 1,112,900 960,800 735,900 811,300 FRINGE BENEFITS 4,823,000 4,603,000 3,994,100 3,431,200 2,560,600 2,949,800 Totals for dept 220-222 - FIRE UNION Page 8.29 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-225 - FIRE COMMAND SALARIES & WAGES 964,000 974,000 879,000 837,700 932,400 684,800 SALARIES100-220-225-8000-0000 25,800 28,900 25,600 10,700 VACATION PAYOUT100-220-225-8001-2000 964,000 974,000 904,800 866,600 958,000 695,500 SALARIES & WAGES FRINGE BENEFITS 74,000 74,000 71,800 64,900 67,200 56,700 FICA100-220-225-8010-0000 144,000 147,000 135,200 113,200 108,100 88,800 WRS ER CONTRIB100-220-225-8011-0000 145,000 132,000 131,300 136,400 163,200 92,500 HEALTH INSURANCE100-220-225-8013-0000 9,000 7,000 7,300 6,100 6,100 4,900 DENTAL INSURANCE100-220-225-8014-0000 4,000 4,000 2,500 2,300 2,200 1,700 LIFE INSURANCE100-220-225-8015-0000 376,000 364,000 348,100 322,900 346,800 244,600 FRINGE BENEFITS CONTRACTUAL SERVICES 28,300 66,100 MANAGEMENT SERVICES100-220-225-8300-1902 28,300 66,100 CONTRACTUAL SERVICES 1,340,000 1,338,000 1,281,200 1,255,600 1,304,800 940,100 Totals for dept 220-225 - FIRE COMMAND Page 8.30 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-230 - FIRE BUSINESS OFFICE SALARIES & WAGES 67,000 64,000 61,300 60,200 55,900 53,900 SALARIES100-220-230-8000-0000 67,000 64,000 61,300 60,200 55,900 53,900 SALARIES & WAGES FRINGE BENEFITS 5,000 5,000 4,700 4,400 4,200 4,000 FICA100-220-230-8010-0000 5,000 4,000 4,300 4,000 3,600 3,600 WRS ER CONTRIB100-220-230-8011-0000 8,000 8,000 8,800 10,200 10,400 9,600 HEALTH INSURANCE100-220-230-8013-0000 400 400 400 400 400 400 DENTAL INSURANCE100-220-230-8014-0000 100 100 100 100 100 LIFE INSURANCE100-220-230-8015-0000 18,500 17,500 18,300 19,100 18,700 17,600 FRINGE BENEFITS 85,500 81,500 79,600 79,300 74,600 71,500 Totals for dept 220-230 - FIRE BUSINESS OFFICE Page 8.31 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 230-000 - PUBLIC FIRE PROTECTION OTHER OPERATING 1,574,000 1,574,000 1,573,900 1,573,900 1,573,900 1,573,900 PUBLIC FIRE PROTECTION (PAID TO WU)100-230-000-8430-0000 1,574,000 1,574,000 1,573,900 1,573,900 1,573,900 1,573,900 OTHER OPERATING 1,574,000 1,574,000 1,573,900 1,573,900 1,573,900 1,573,900 Totals for dept 230-000 - PUBLIC FIRE PROTECTION Page 8.32 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 260-000 - WEED CONTROL SALARIES & WAGES 30,000 29,000 27,200 26,500 25,000 25,500 SALARIES100-260-000-8000-0000 30,000 29,000 27,200 26,500 25,000 25,500 SALARIES & WAGES FRINGE BENEFITS 2,000 2,000 2,100 1,900 1,800 1,900 FICA100-260-000-8010-0000 2,000 2,000 1,900 1,800 1,600 1,700 WRS ER CONTRIB100-260-000-8011-0000 3,000 3,000 3,500 4,100 4,200 7,000 HEALTH INSURANCE100-260-000-8013-0000 100 100 100 200 200 300 DENTAL INSURANCE100-260-000-8014-0000 200 200 100 100 100 100 LIFE INSURANCE100-260-000-8015-0000 1,000 800 900 800 1,000 WORKER'S COMP INSURANCE100-260-000-8016-0000 7,300 8,300 8,500 9,000 8,700 12,000 FRINGE BENEFITS MATERIALS AND SUPPLIES 200 OFFICE SUPPLIES100-260-000-8100-0000 100 100 NOTICES & PUBLICATIONS100-260-000-8100-0220 100 100 200 MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 1,000 2,900 1,600 1,500 1,200 2,000 CONTRACTS100-260-000-8300-0000 1,000 2,900 1,600 1,500 1,200 2,000 CONTRACTUAL SERVICES 38,400 40,300 37,300 37,000 34,900 39,700 Totals for dept 260-000 - WEED CONTROL Page 8.33 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 280-000 - EMERGENCY GOVERNMENT MATERIALS AND SUPPLIES 5,000 700 700 500 700 600 DEPARTMENT SUPPLIES100-280-000-8110-0000 5,000 700 700 500 700 600 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 1,000 800 200 800 R&M - EQUIPMENT100-280-000-8162-3000 4,000 3,000 14,200 2,800 1,000 RM-SIRENS100-280-000-8162-4300 5,000 3,800 14,400 3,600 1,000 REPAIR/MAINTENANCE UTILITIES 8,000 8,000 3,300 6,200 3,700 400 RECURRING CHARGES100-280-000-8200-2801 8,000 8,000 3,300 6,200 3,700 400 UTILITIES 18,000 12,500 18,400 6,700 8,000 2,000 Totals for dept 280-000 - EMERGENCY GOVERNMENT Page 8.34 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 290-000 - PUBLIC SAFETY COMMISSION EMPLOYEE TRAINING/EXPENSE 500 500 200 500 500 300 RECRUITMENT & PERSONNEL100-290-000-8075-0000 500 500 200 500 500 300 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 200 POLICE & FIRE COMMISSION100-290-000-8110-2901 2,000 2,000 100 400 1,400 1,500 PRISONER BOARD100-290-000-8110-2902 2,000 2,000 100 400 1,400 1,700 MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 9,900 9,900 9,600 9,600 9,600 9,600 HAWS CONTRACT100-290-000-8300-2901 9,900 9,900 9,600 9,600 9,600 9,600 CONTRACTUAL SERVICES 12,400 12,400 9,900 10,500 11,500 11,600 Totals for dept 290-000 - PUBLIC SAFETY COMMISSION Page 8.35 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 400-000 - STREET MAINTENANCE SALARIES & WAGES 936,000 1,009,000 1,056,500 1,001,300 978,700 991,900 SALARIES100-400-000-8000-0000 61,000 54,000 35,600 35,100 33,800 48,600 OVERTIME100-400-000-8001-0000 11,600 1,500 2,600 2,400 VACATION PAYOUT100-400-000-8001-2000 3,900 3,200 3,700 5,400 COMP-TIME PAYOUT100-400-000-8001-2002 30,000 15,000 19,500 13,200 7,500 8,800 TEMP HELP WAGES100-400-000-8004-0000 50,800 2,900 19,700 500 RETIREMENT/SEVERANCE100-400-000-8008-0000 1,027,000 1,078,000 1,177,900 1,057,200 1,046,000 1,057,600 SALARIES & WAGES FRINGE BENEFITS 79,000 82,000 91,800 78,500 79,500 78,400 FICA100-400-000-8010-0000 72,000 74,000 77,300 69,800 66,600 69,500 WRS ER CONTRIB100-400-000-8011-0000 152,000 131,000 202,000 273,300 227,300 238,900 HEALTH INSURANCE100-400-000-8013-0000 8,000 9,000 10,400 11,200 8,900 9,700 DENTAL INSURANCE100-400-000-8014-0000 2,000 2,000 2,200 2,500 2,400 2,500 LIFE INSURANCE100-400-000-8015-0000 25,000 31,000 31,200 39,400 33,800 38,800 WORKER'S COMP INSURANCE100-400-000-8016-0000 6,300 10,500 NATIONWIDE - VMF100-400-000-8021-0000 (12,000)(8,000)(10,100)(7,700)(8,000)(7,100)WAGE/BENEFIT TRANSFERS100-400-000-8030-0000 (360,000)(432,000)(423,600)(319,300)(332,100)WAGE/BENE STORM WATER UT100-400-000-8030-0740 326,000 (39,000)(20,900)53,900 91,200 98,600 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 4,000 7,000 700 3,900 600 1,600 TRAINING & EDUCATION100-400-000-8070-0000 4,000 4,000 4,000 4,000 EDUCATION REIMBURSEMENT100-400-000-8070-0020 4,800 RECRUITMENT & PERSONNEL100-400-000-8075-0000 30,000 28,500 30,200 24,300 25,400 19,700 UNIFORMS100-400-000-8090-0000 34,000 39,500 39,700 32,200 30,000 21,300 EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 10,000 12,500 7,100 7,500 12,200 12,700 DIGGERS HOT LINE100-400-000-8209-0000 10,000 12,500 7,100 7,500 12,200 12,700 OTHER OPERATING MATERIALS AND SUPPLIES 500 500 1,500 300 500 800 OFFICE SUPPLIES100-400-000-8100-0000 1,500 1,500 3,800 4,000 2,700 1,400 MEMBERSHIP/PUBLICATIONS100-400-000-8100-0210 12,000 8,000 8,800 6,500 5,400 6,600 DEPARTMENT SUPPLIES100-400-000-8110-0000 3,000 SAFETY SUPPLIES100-400-000-8110-1201 150,000 150,000 108,400 118,200 161,500 122,800 GAS & DIESEL FUEL100-400-000-8170-4000 20,000 20,000 (11,300)(9,900)16,200 15,400 STREET LIGHT PROJECTS100-400-000-8182-1400 17,000 17,000 16,500 8,000 14,700 400 TRAFFIC SIGNALS100-400-000-8182-1401 30,000 40,000 26,800 31,500 17,200 17,600 SIGNS & MARKINGS100-400-000-8182-1402 8,000 4,400 7,100 5,800 3,300 STREET REPAIRS - SMALL100-400-000-8182-1403 1,700,000 2,300,000 136,700 250,600 1,008,500 699,300 STREET/ROAD MAINT/REPAIR100-400-000-8182-1404 3,000 3,000 6,600 PRIV.DRIV.CULVERT REPAIR100-400-000-8182-1407 56,000 46,000 48,100 42,100 40,900 35,800 PAVEMENT MARKING100-400-000-8182-1410 1,993,000 2,594,000 343,700 458,400 1,273,400 910,000 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 15,000 15,000 1,200 18,500 1,200 22,900 RM-ST.LIGHTS100-400-000-8162-1400 2,500 2,000 8,100 2,000 400 700 RM-FUEL SYSTEM100-400-000-8162-4001 1,000 1,500 2,900 RM-RADIO EQUIP.100-400-000-8162-4100 18,500 18,500 9,300 20,500 1,600 26,500 REPAIR/MAINTENANCE Page 8.36 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 400-000 - STREET MAINTENANCE CONTRACTUAL SERVICES 70,000 85,000 32,300 62,300 65,300 83,200 CONTRACTS100-400-000-8300-0000 10,000 10,000 11,600 7,600 11,500 7,800 TAXES - DUMPING100-400-000-8300-3403 80,000 95,000 43,900 69,900 76,800 91,000 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 4,000 4,000 600 6,800 5,300 RENT - EQUIPMENT100-400-000-8152-3000 115,000 LEASE - VEHICLE100-400-000-8152-4000 4,000 119,000 600 6,800 5,300 LEASE/RENT EXPENSE UTILITIES 590,000 585,000 566,700 551,900 511,400 516,500 STREET LIGHT POWER100-400-000-8200-4001 27,500 27,500 23,200 25,700 27,100 16,700 TRAFFIC SIGNAL POWER100-400-000-8200-4002 617,500 612,500 589,900 577,600 538,500 533,200 UTILITIES PROPERTY & EQUIPMENT 5,000 5,000 900 1,000 11,700 MEDIUM EQUIP/TOOLS100-400-000-8110-0150 388,500 388,500 250,000 207,000 95,000 906,000 REV CAPITAL FUND PAYMENT100-400-000-8190-9000 393,500 393,500 250,900 208,000 106,700 906,000 PROPERTY & EQUIPMENT WU - ADMIN. & GENERAL 10,000 MISC GENERAL EXPENSES100-400-000-0930-0000 10,000 WU - ADMIN. & GENERAL DPW ACTIVITIES 1,000 1,500 900 500 100 1,000 MAIL BOX REPAIR/REPLCMNT100-400-000-8110-4000 300,000 360,000 170,300 98,600 280,400 (92,600)SAND/SALT/CALCIUMCHLORIDE100-400-000-8110-4001 9,000 9,000 11,300 9,200 7,500 10,800 WELDING SUPPLIES100-400-000-8110-4002 2,500 3,500 2,400 1,300 3,500 1,500 ALTERNATIVE FUEL SUPPLIES100-400-000-8110-4007 15,000 15,000 14,100 15,100 15,100 14,500 ABANDONED HAZ.MAT.DISPOSL100-400-000-8110-4100 327,500 389,000 199,000 124,700 306,600 (64,800) DPW ACTIVITIES 4,841,000 5,312,500 2,640,500 2,610,500 3,489,800 3,597,400 Totals for dept 400-000 - STREET MAINTENANCE Page 8.37 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 420-000 - EQUIPMENT MAINTENANCE SALARIES & WAGES 234,000 324,000 291,100 278,100 216,300 216,400 SALARIES100-420-000-8000-0000 20,000 29,000 15,400 13,400 14,700 15,700 OVERTIME100-420-000-8001-0000 200 400 200 VACATION PAYOUT100-420-000-8001-2000 1,300 100 1,000 COMP-TIME PAYOUT100-420-000-8001-2002 17,000 PART TIME WAGES100-420-000-8002-0000 3,900 RETIREMENT/SEVERANCE100-420-000-8008-0000 271,000 353,000 307,800 291,800 235,300 233,300 SALARIES & WAGES FRINGE BENEFITS 21,000 27,000 23,100 21,800 18,100 17,300 FICA100-420-000-8010-0000 18,000 25,000 20,900 19,600 15,300 15,400 WRS ER CONTRIB100-420-000-8011-0000 28,000 67,000 58,600 62,500 57,500 47,700 HEALTH INSURANCE100-420-000-8013-0000 2,000 4,000 3,900 2,900 2,800 2,500 DENTAL INSURANCE100-420-000-8014-0000 1,000 1,000 1,400 1,300 1,100 900 LIFE INSURANCE100-420-000-8015-0000 7,000 10,000 6,600 8,400 7,200 8,700 WORKER'S COMP INSURANCE100-420-000-8016-0000 77,000 134,000 114,500 116,500 102,000 92,500 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,000 2,000 400 300 1,000 TRAINING & EDUCATION100-420-000-8070-0000 13,000 12,000 15,700 13,500 12,300 10,900 UNIFORMS100-420-000-8090-0000 15,000 14,000 15,700 13,900 12,600 11,900 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 4,000 4,000 3,100 3,800 4,400 3,600 MEMBERSHIP/PUBLICATIONS100-420-000-8100-0210 200,000 200,000 221,300 171,200 193,000 193,700 DEPARTMENT SUPPLIES100-420-000-8110-0000 22,500 22,500 29,200 11,900 22,400 77,600 PLOW BLADE COSTS100-420-000-8110-0009 3,000 3,000 1,400 6,000 2,100 1,100 SMALL EQUIP./TOOLS100-420-000-8110-0100 229,500 229,500 255,000 192,900 221,900 276,000 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 4,000 4,000 R&M - EQUIPMENT100-420-000-8162-3000 4,000 4,000 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 30,000 30,000 25,000 30,300 43,100 25,000 CONTRACT R&M EQUIPMENT100-420-000-8300-0420 30,000 30,000 25,000 30,300 43,100 25,000 CONTRACTUAL SERVICES 626,500 764,500 718,000 645,400 614,900 638,700 Totals for dept 420-000 - EQUIPMENT MAINTENANCE Page 8.38 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 440-000 - GARAGES MATERIALS AND SUPPLIES 100 100 DEPARTMENT SUPPLIES100-440-000-8110-0000 100 100 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 50,000 46,100 124,500 88,000 33,700 36,100 RM-BUILDING & GROUNDS100-440-000-8162-2000 50,000 46,100 124,500 88,000 33,700 36,100 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 40,000 40,000 39,400 30,900 30,900 30,100 CONTRACT LANDSCAPE MAINTENANCE SERVICES100-440-000-8300-0620 40,000 40,000 39,400 30,900 30,900 30,100 CONTRACTUAL SERVICES UTILITIES 65,000 65,000 55,300 58,000 51,200 44,900 LIGHT/POWER100-440-000-8200-0010 55,000 65,000 37,700 51,000 60,600 61,000 HEAT (GAS & OIL)100-440-000-8200-0020 12,000 6,500 11,500 6,400 5,300 5,000 WATER/SEWER VMF100-440-000-8200-0030 132,000 136,500 104,500 115,400 117,100 110,900 UTILITIES 222,000 222,600 268,400 234,400 181,800 177,100 Totals for dept 440-000 - GARAGES Page 8.39 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 580-582 - HISTORICAL SOC.&MUSEUM OLD FALLS VILLAGE REPAIR/MAINTENANCE 14,000 15,000 4,400 30,900 9,800 19,500 RM-BUILDING & GROUNDS100-580-582-8162-2000 14,000 15,000 4,400 30,900 9,800 19,500 REPAIR/MAINTENANCE UTILITIES 10,000 8,000 6,700 8,900 5,300 5,700 LIGHT/POWER100-580-582-8200-0010 3,000 4,000 1,900 3,100 3,800 3,200 HEAT (GAS & OIL)100-580-582-8200-0020 2,500 2,500 2,500 1,900 2,000 1,800 WATER/SEWER VMF100-580-582-8200-0030 700 700 700 1,900 700 700 ALARM SYSTEM100-580-582-8200-2201 16,200 15,200 11,800 15,800 11,800 11,400 UTILITIES 30,200 30,200 16,200 46,700 21,600 30,900 Totals for dept 580-582 - HISTORICAL SOC.&MUSEUM OLD FALLS VILLAGE Page 8.40 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 620-000 - PARK OPERATIONS SALARIES & WAGES 343,000 350,000 294,500 328,300 280,500 263,300 SALARIES100-620-000-8000-0000 20,000 19,000 13,300 10,900 9,300 12,700 OVERTIME100-620-000-8001-0000 900 2,200 1,700 900 VACATION PAYOUT100-620-000-8001-2000 2,400 1,500 1,200 2,800 COMP-TIME PAYOUT100-620-000-8001-2002 40,000 87,000 44,300 34,600 30,200 21,400 TEMP HELP WAGES100-620-000-8004-0000 12,500 2,900 15,800 RETIREMENT/SEVERANCE100-620-000-8008-0000 403,000 456,000 367,900 380,400 338,700 301,100 SALARIES & WAGES FRINGE BENEFITS 31,000 35,000 28,800 28,000 25,600 23,800 FICA100-620-000-8010-0000 26,000 26,000 21,900 23,100 19,200 20,200 WRS ER CONTRIB100-620-000-8011-0000 84,000 89,000 63,800 84,000 60,000 70,000 HEALTH INSURANCE100-620-000-8013-0000 3,000 4,000 2,500 3,000 2,100 2,700 DENTAL INSURANCE100-620-000-8014-0000 1,000 1,000 800 900 900 1,100 LIFE INSURANCE100-620-000-8015-0000 10,000 13,000 12,200 13,300 11,400 14,400 WORKER'S COMP INSURANCE100-620-000-8016-0000 3,600 6,000 ADA EXPENDITURES100-620-000-8021-0000 155,000 168,000 133,600 158,300 119,200 132,200 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 10,000 2,000 400 100 TRAINING & EDUCATION100-620-000-8070-0000 10,000 2,000 400 100 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 1,000 MEMBERSHIP/PUBLICATIONS100-620-000-8100-0210 23,000 22,500 11,900 29,900 16,700 20,900 DEPARTMENT SUPPLIES100-620-000-8110-0000 10,000 10,000 6,700 4,900 3,200 3,900 CUSTODIAL SUPPLIES100-620-000-8110-1501 6,000 3,000 1,400 11,700 2,600 3,300 CHEMICALS100-620-000-8110-6203 7,000 10,000 6,600 6,400 6,900 5,000 GAS & DIESEL FUEL100-620-000-8170-4000 2,000 3,000 600 300 3,000 800 SIGNS & MARKINGS100-620-000-8182-1402 2,000 2,700 900 5,000 MISC PARK IMPROVEMENTS100-620-000-8182-1620 2,000 2,000 (600)PARK VANDALISM100-620-000-8182-1623 51,000 52,500 27,200 55,300 33,300 38,900 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 9,000 6,000 3,000 2,500 9,200 2,700 RM-BUILDING & GROUNDS100-620-000-8162-2000 32,000 32,000 21,000 9,500 25,800 45,500 RM-VEHICLES100-620-000-8162-4000 41,000 38,000 24,000 12,000 35,000 48,200 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 220,000 230,000 217,900 233,000 205,100 196,500 CONTRACT LANDSCAPE MAINTENANCE SERVICES100-620-000-8300-0620 40,000 40,000 30,500 36,100 37,000 15,900 CONTRACT TREE MAINTENANCE100-620-000-8300-0621 260,000 270,000 248,400 269,100 242,100 212,400 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 23,000 LEASE - VEHICLE100-620-000-8152-4000 23,000 LEASE/RENT EXPENSE UTILITIES 47,000 47,000 48,300 52,300 38,800 36,300 LIGHT/POWER100-620-000-8200-0010 3,800 3,800 1,500 2,300 2,900 2,300 HEAT (GAS & OIL)100-620-000-8200-0020 40,000 40,000 38,500 37,100 11,500 10,900 WATER/SEWER VMF100-620-000-8200-0030 Page 8.41 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 620-000 - PARK OPERATIONS UTILITIES 90,800 90,800 88,300 91,700 53,200 49,500 UTILITIES FORESTRY 2,000 600 FORESTRY SUPPLIES100-620-000-8110-6202 200 FORESTRY CHEMICALS100-620-000-8110-6205 500 PLANTS AND SHRUBS100-620-000-8182-1621 7,000 500 INSECT & DISEASE CONTROL100-620-000-8182-1624 15,000 15,000 4,200 700 3,100 800 TREES100-620-000-8182-1625 25,000 25,000 25,000 30,800 19,200 24,900 INVASIVE SPECIES CONTROL100-620-000-8182-1626 49,000 41,200 29,800 31,500 22,300 25,700 FORESTRY 1,059,800 1,141,500 919,200 998,700 843,900 808,000 Totals for dept 620-000 - PARK OPERATIONS Page 8.42 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 640-000 - PARK PROJECTS PARK PROJECTS 5,000 5,000 2,600 2,200 1,700 2,400 PORTABLE TOILET RENTAL100-640-000-8110-6401 800 800 2,300 CHRISTMAS DECORATIONS100-640-000-8110-6402 4,000 7,000 5,300 6,100 BALL DIAMONDS100-640-000-8182-1641 500 500 IMPR-LIME KILN PARK100-640-000-8182-1642 500 500 MENO RIVER PKWY100-640-000-8182-1643 500 500 RIVERSIDE PARK100-640-000-8182-1644 1,000 1,000 1,100 3,400 700 700 ROTARY PARK100-640-000-8182-1645 500 500 TENNIS CT MAINTENANCE100-640-000-8182-1646 25,000 5,000 6,900 7,000 2,900 1,600 VILLAGE PARK100-640-000-8182-1647 1,000 1,000 11,200 1,500 800 400 WILLOWOOD PARK100-640-000-8182-1649 2,000 2,000 2,000 1,500 5,700 2,000 OAKWOOD PARK100-640-000-8182-1652 1,000 1,000 300 300 4,300 700 MILL POND PARK100-640-000-8182-1653 1,300 RIVER'S EDGE PARK100-640-000-8182-1659 1,000 AERO PARK100-640-000-8182-1661 42,800 24,800 29,400 15,900 19,700 13,900 PARK PROJECTS 42,800 24,800 29,400 15,900 19,700 13,900 Totals for dept 640-000 - PARK PROJECTS Page 8.43 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 750-000 - CDA SALARIES & WAGES 31,000 30,000 29,400 29,300 27,800 27,000 SALARIES100-750-000-8000-0000 1,500 2,800 2,900 2,400 1,300 VACATION PAYOUT100-750-000-8001-2000 31,000 31,500 32,200 32,200 30,200 28,300 SALARIES & WAGES FRINGE BENEFITS 2,000 2,000 2,100 1,900 1,900 1,800 FICA100-750-000-8010-0000 2,000 2,000 2,300 2,100 2,000 2,000 WRS ER CONTRIB100-750-000-8011-0000 3,000 3,000 3,500 4,100 4,200 3,900 HEALTH INSURANCE100-750-000-8013-0000 200 200 100 100 100 100 DENTAL INSURANCE100-750-000-8014-0000 300 300 300 200 200 200 LIFE INSURANCE100-750-000-8015-0000 25,000 WORKER'S COMP INSURANCE100-750-000-8016-0000 7,500 7,500 8,300 8,400 8,400 33,000 FRINGE BENEFITS COMM DEVELOPMENT 2,000 2,000 1,900 1,900 3,500 1,700 CHAMBER OF COMMERCE100-750-000-8110-7901 2,000 2,000 1,900 1,900 3,500 1,700 COMM DEVELOPMENT 40,500 41,000 42,400 42,500 42,100 63,000 Totals for dept 750-000 - CDA Page 8.44 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 760-000 - ENGINEERING SALARIES & WAGES 439,000 422,000 320,700 318,000 343,600 383,000 SALARIES100-760-000-8000-0000 1,500 2,300 OVERTIME100-760-000-8001-0000 3,500 2,600 5,800 1,400 1,000 VACATION PAYOUT100-760-000-8001-2000 15,000 13,000 8,800 2,100 3,300 TEMP HELP WAGES100-760-000-8004-0000 21,200 RETIREMENT/SEVERANCE100-760-000-8008-0000 454,000 438,500 332,100 347,100 346,500 389,600 SALARIES & WAGES FRINGE BENEFITS 35,000 33,000 24,900 26,000 25,700 29,500 FICA100-760-000-8010-0000 32,000 29,000 22,500 21,800 22,400 26,700 WRS ER CONTRIB100-760-000-8011-0000 80,000 65,000 46,800 64,500 96,400 102,300 HEALTH INSURANCE100-760-000-8013-0000 4,000 3,000 2,200 2,700 3,300 12,600 DENTAL INSURANCE100-760-000-8014-0000 2,000 1,000 700 800 1,100 1,000 LIFE INSURANCE100-760-000-8015-0000 9,000 11,000 10,200 12,200 10,500 16,000 WORKER'S COMP INSURANCE100-760-000-8016-0000 (245,000)(245,000)(175,700)(240,200)(318,100)(430,100)WAGE/BENE CP TRANSFERS100-760-000-8030-0610 (2,000)(2,000)(1,700)(1,200)(5,500)(700)WAGE/BENE TID 6 TRANSFERS100-760-000-8030-0618 (7,500)(7,500)(36,600)WAGE/BENEFIT TRANSFERS TID 8100-760-000-8030-0620 (7,200)(7,200)(6,400)(3,200)(10,700)(9,100)WAGE/BENEFIT TRANSFER TO TID #10100-760-000-8030-0630 (200)WAGE/BENEFIT TRANSFER TO TID #12100-760-000-8030-0632 (200)WAGE/BENEFIT TRANSFER TO TID #13100-760-000-8030-0633 (80,000)(80,000)(86,300)(101,400)(75,900)(73,500)WAGE/BENE WU TRANSFERS100-760-000-8030-0720 (20,000)(20,000)(50,700)(8,400)(14,000)(15,400)WAGE/BENE SU TRANSFERS100-760-000-8030-0730 (125,000)(125,000)(134,100)(99,700)(121,900)(124,800)WAGE/BENE STORM WATER UT100-760-000-8030-0740 (324,700)(344,700)(347,600)(326,100)(423,700)(465,500) FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 5,000 5,000 3,000 3,400 3,600 500 TRAINING & EDUCATION100-760-000-8070-0000 1,000 1,000 500 TRAINING-DATA BASE GIS100-760-000-8070-0001 400 TRAVEL EXPENSES100-760-000-8080-0000 6,000 6,000 3,500 3,800 3,600 500 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500 500 400 100 500 OFFICE SUPPLIES100-760-000-8100-0000 200 200 500 300 200 600 POSTAGE/SHIPPING100-760-000-8100-0010 100 100 200 100 MEMBERSHIP/PUBLICATIONS100-760-000-8100-0210 200 200 1,000 NOTICES & PUBLICATIONS100-760-000-8100-0220 500 500 2,500 100 DEPARTMENT SUPPLIES100-760-000-8110-0000 2,000 2,000 2,000 1,900 3,800 2,700 GAS & DIESEL FUEL100-760-000-8170-4000 3,500 3,500 2,900 6,000 4,100 3,900 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 5,500 3,400 2,700 3,000 2,000 4,000 RM-VEHICLES100-760-000-8162-4000 5,500 3,400 2,700 3,000 2,000 4,000 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 15,000 15,000 35,500 30,000 24,000 17,900 CONTRACTS100-760-000-8300-0000 15,000 15,000 35,500 30,000 24,000 17,900 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 56,000 LEASE - VEHICLE100-760-000-8152-4000 56,000 LEASE/RENT EXPENSE Page 8.45 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 760-000 - ENGINEERING PROPERTY & EQUIPMENT 1,300 1,300 1,200 EQUIPMENT100-760-000-8188-3001 5,000 5,000 5,000 5,000 7,000 7,000 REV CAPITAL FUND PAYMENT100-760-000-8190-9000 6,300 6,300 5,000 5,000 7,000 8,200 PROPERTY & EQUIPMENT 165,600 184,000 34,100 68,800 (36,500)(41,400)Totals for dept 760-000 - ENGINEERING Page 8.46 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 770-000 - ZONING/INSPECTIONS SALARIES & WAGES 269,000 188,000 181,200 180,200 136,700 170,600 SALARIES100-770-000-8000-0000 100 200 OVERTIME100-770-000-8001-0000 700 300 1,800 500 VACATION PAYOUT100-770-000-8001-2000 7,800 TEMP HELP WAGES100-770-000-8004-0000 269,000 188,000 181,900 180,600 146,500 171,100 SALARIES & WAGES FRINGE BENEFITS 21,000 14,000 13,900 13,300 11,300 12,900 FICA100-770-000-8010-0000 19,000 13,000 12,800 12,000 9,100 11,500 WRS ER CONTRIB100-770-000-8011-0000 35,000 20,000 21,100 24,100 19,400 37,800 HEALTH INSURANCE100-770-000-8013-0000 2,000 1,000 800 900 900 2,000 DENTAL INSURANCE100-770-000-8014-0000 1,000 1,000 500 500 500 400 LIFE INSURANCE100-770-000-8015-0000 3,000 4,000 3,500 4,800 4,100 4,900 WORKER'S COMP INSURANCE100-770-000-8016-0000 81,000 53,000 52,600 55,600 45,300 69,500 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,000 1,000 1,500 100 TRAINING & EDUCATION100-770-000-8070-0000 1,000 1,000 1,500 100 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500 500 400 OFFICE SUPPLIES100-770-000-8100-0000 200 200 200 100 MEMBERSHIP/PUBLICATIONS100-770-000-8100-0210 1,000 1,000 2,700 2,000 500 700 NOTICES & PUBLICATIONS100-770-000-8100-0220 300 300 100 300 DEPARTMENT SUPPLIES100-770-000-8110-0000 3,500 3,500 7,300 3,300 2,000 3,800 BUILDING SEALS100-770-000-8110-7701 2,000 2,000 1,600 3,000 HOUSE NUMBERS100-770-000-8110-7702 300 300 400 300 400 700 GAS & DIESEL FUEL100-770-000-8170-4000 7,800 7,800 10,700 6,300 4,600 8,200 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 1,000 RM-VEHICLES100-770-000-8162-4000 1,000 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 400,000 280,000 484,300 409,300 270,900 284,900 BUILDING INSPECTOR100-770-000-8300-2401 10,500 10,500 9,700 5,200 10,000 10,000 WEIGHTS/MEASURES CONTRACT100-770-000-8300-2402 410,500 290,500 494,000 414,500 280,900 294,900 CONTRACTUAL SERVICES 769,300 541,300 739,200 658,500 477,300 543,800 Totals for dept 770-000 - ZONING/INSPECTIONS Page 8.47 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 790-000 - PLANNING SALARIES & WAGES 180,000 188,000 187,400 254,100 257,200 260,100 SALARIES100-790-000-8000-0000 100 OVERTIME100-790-000-8001-0000 700 7,700 5,800 2,200 VACATION PAYOUT100-790-000-8001-2000 29,000 15,700 TEMP HELP WAGES100-790-000-8004-0000 209,000 188,000 203,900 261,800 263,000 262,300 SALARIES & WAGES FRINGE BENEFITS 16,000 14,000 15,000 20,700 19,600 20,200 FICA100-790-000-8010-0000 13,000 13,000 13,100 18,300 16,500 17,800 WRS ER CONTRIB100-790-000-8011-0000 36,000 41,000 45,000 45,800 53,500 50,700 HEALTH INSURANCE100-790-000-8013-0000 2,000 2,000 1,900 1,800 2,100 3,300 DENTAL INSURANCE100-790-000-8014-0000 300 500 400 500 500 500 LIFE INSURANCE100-790-000-8015-0000 1,000 1,000 700 4,400 3,700 WORKER'S COMP INSURANCE100-790-000-8016-0000 68,300 71,500 76,100 91,500 95,900 92,500 FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,500 2,500 100 200 900 700 TRAINING & EDUCATION100-790-000-8070-0000 400 400 100 TRAVEL EXPENSES100-790-000-8080-0000 2,900 2,900 100 200 1,000 700 EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500 500 (300)500 OFFICE SUPPLIES100-790-000-8100-0000 2,000 2,000 RECORDS MANAGEMENT100-790-000-8100-0050 800 800 600 1,300 1,000 MEMBERSHIP/PUBLICATIONS100-790-000-8100-0210 3,500 3,500 2,500 2,000 2,000 1,900 NOTICES & PUBLICATIONS100-790-000-8100-0220 1,000 1,000 300 400 300 300 RECORDING FEES100-790-000-8100-0225 100 200 DEPARTMENT SUPPLIES100-790-000-8110-0000 7,800 7,800 3,100 3,000 3,800 3,200 MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 400 RM-VEHICLES100-790-000-8162-4000 400 REPAIR/MAINTENANCE CONTRACTUAL SERVICES 30,000 50,000 49,300 61,700 38,100 PLANNING CONSULTANT FEE100-790-000-8300-7901 30,000 50,000 49,300 61,700 38,100 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 7,500 LEASE - VEHICLE100-790-000-8152-4000 7,500 LEASE/RENT EXPENSE 318,000 327,700 332,900 418,200 401,800 358,700 Totals for dept 790-000 - PLANNING Page 8.48 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 800-000 - DEBT SERVICE BOND ISSUE EXPENDITURES 1,000 BOND ISSUANCE EXPENSES100-800-000-8800-0003 1,000 BOND ISSUE EXPENDITURES TRANSFERS OUT 7,400 TRANSFER TO DEBT SERVICE100-800-000-8901-0500 7,400 TRANSFERS OUT 8,400 Totals for dept 800-000 - DEBT SERVICE Page 8.49 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 AMENDED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 910-000 - OTHER USES OF FUNDS TRANSFERS OUT 255,000 TFR TO DEBT SERVICE100-910-000-8901-0500 500,000 387,500 509,500 SURPLUS TRANSFER TO MUNI FAC100-910-000-8901-1605 3,000,000 SURPLUS TRANSFER TO CAP PROJ100-910-000-8901-1610 3,500,000 642,500 509,500 TRANSFERS OUT 3,500,000 642,500 509,500 Totals for dept 910-000 - OTHER USES OF FUNDS 38,904,600 38,027,100 36,082,900 30,938,400 30,775,300 29,299,100 APPROPRIATIONS - FUND 100 Page 8.50 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 215 SOLID WASTE COLLECTION ESTIMATED REVENUES INTEREST INCOME 20,400 19,700 136,000 32,100 12,800 600 INTEREST EARNINGS215-000-000-7600-0000 20,400 19,700 136,000 32,100 12,800 600 INTEREST INCOME PUBLIC CHARGE FOR SERVICE 2,387,500 2,318,000 2,248,400 2,165,200 2,087,400 2,010,500 REFUSE COLLECTION FEE215-000-340-7723-0050 10,500 9,500 11,100 9,700 10,700 9,100 RECYCLING CARTS215-000-350-7727-0000 2,398,000 2,327,500 2,259,500 2,174,900 2,098,100 2,019,600 PUBLIC CHARGE FOR SERVICE INTERGOVERNMENTAL 80,000 80,000 80,400 80,200 80,500 80,700 RECYCLING GRANT215-000-350-7145-0000 80,000 80,000 80,400 80,200 80,500 80,700 INTERGOVERNMENTAL 2,498,400 2,427,200 2,475,900 2,287,200 2,191,400 2,100,900 TOTAL ESTIMATED REVENUES Page 8.51 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 215 SOLID WASTE COLLECTION APPROPRIATIONS CONTRACTUAL SERVICES 1,705,000 1,680,000 1,636,500 1,573,700 1,519,500 1,465,200 GARBAGE COLLECTION215-340-000-8300-3401 650,000 638,000 619,300 597,000 575,800 553,900 CURBSIDE RECYCLING215-350-000-8300-3500 2,355,000 2,318,000 2,255,800 2,170,700 2,095,300 2,019,100 CONTRACTUAL SERVICES FRINGE BENEFITS 12,000 8,000 10,100 7,700 8,000 7,100 WAGE/BENEFIT TRANSFERS215-350-000-8030-0000 12,000 8,000 10,100 7,700 8,000 7,100 FRINGE BENEFITS MATERIALS AND SUPPLIES 3,000 3,000 2,200 2,500 2,500 2,300 PRINTING215-350-000-8100-0025 10,000 25,000 2,600 23,900 19,900 RECYCLING BINS215-350-000-8110-2206 13,000 28,000 4,800 26,400 2,500 22,200 MATERIALS AND SUPPLIES DPW ACTIVITIES 50,000 35,000 60,400 16,700 18,000 8,000 CURBSIDE BRUSH PICK-UP215-350-000-8110-4012 6,000 6,000 6,700 7,900 5,700 6,700 HOUSEHOLD HAZARDOUS MATER215-350-000-8110-4101 56,000 41,000 67,100 24,600 23,700 14,700 DPW ACTIVITIES OTHER OPERATING 800 UNCOLLECTIBLE ACCOUNTS215-350-000-8436-0000 800 OTHER OPERATING 2,436,000 2,395,000 2,338,600 2,229,400 2,129,500 2,063,100 TOTAL APPROPRIATIONS 62,400 32,200 137,300 57,800 61,900 37,800 NET OF REVENUES/APPROPRIATIONS - FUND 215 Page 8.52 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND ESTIMATED REVENUES INTEREST INCOME 58,100 41,300 117,900 47,000 26,500 700 INTEREST EARNINGS220-000-000-7600-0000 58,100 41,300 117,900 47,000 26,500 700 INTEREST INCOME PUBLIC CHARGE FOR SERVICE 10,000 8,000 7,300 5,900 5,200 3,100 COPY MACH REV. LIBRARY220-000-000-7451-0000 900 900 700 1,000 1,000 700 NONRESIDENT CARDS220-000-000-7455-0000 300 300 400 400 300 200 VENDING MACHINE REIMB.220-000-000-7456-0000 11,000 7,000 9,100 7,800 6,300 5,600 USED BOOKS - ADULTS220-000-000-7457-0000 22,200 16,200 17,500 15,100 12,800 9,600 PUBLIC CHARGE FOR SERVICE INTERGOVERNMENTAL 8,700 8,200 14,400 10,400 13,500 16,900 GRANT REVENUES220-000-000-7103-0000 44,900 39,000 37,700 32,100 31,400 30,000 CO LIBR SUPPLEMENT220-000-000-7452-0000 45,800 40,000 42,900 36,800 38,000 41,000 CROSS COUNTY BORDER REIMB220-000-000-7459-0000 99,400 87,200 95,000 79,300 82,900 87,900 INTERGOVERNMENTAL PROPERTY TAXES 1,812,900 1,791,100 1,711,000 1,713,000 1,631,000 1,549,000 RE/PP TAXES220-000-000-7000-0000 1,812,900 1,791,100 1,711,000 1,713,000 1,631,000 1,549,000 PROPERTY TAXES FINES AND PENALTIES 700 700 700 700 600 900 MATERIALS RECOVERY FEES220-000-000-7340-0000 20,000 19,000 20,700 20,100 16,800 14,000 LIB.FINES&RECEIPTS220-000-000-7450-0000 20,700 19,700 21,400 20,800 17,400 14,900 FINES AND PENALTIES MISCELLANEOUS 9,000 2,600 LATITUDE REVENUE220-000-000-7456-0500 100 500 600 MISC REVENUE220-000-000-7700-0000 7,000 7,000 8,700 8,000 3,400 5,300 MISC DONATIONS220-000-000-7705-0000 21,000 7,000 6,700 7,700 7,800 FRIENDS DONATIONS220-000-000-7705-0001 37,000 14,000 18,000 15,800 11,700 5,900 MISCELLANEOUS 2,050,300 1,969,500 1,980,800 1,891,000 1,782,300 1,668,000 TOTAL ESTIMATED REVENUES Page 8.53 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND APPROPRIATIONS CONTRACTUAL SERVICES 34,100 25,000 23,700 24,400 21,500 MICROSOFT ENTERPRISE AGREEMENT220-500-000-8160-5000 90,300 CONTRACTS220-500-000-8300-0000 2,200 1,000 1,300 1,000 800 800 AUDIT/ACCTG. SERV.220-500-000-8300-1901 37,900 38,000 36,300 36,400 34,900 33,200 LIBRARY SYSTEM FEES220-500-000-8300-5005 38,900 37,600 31,700 23,000 1,700 18,100 IT MAINT/SUPPORT220-500-000-8301-0000 700 700 800 700 700 700 MATERIALS RECOVERY FEE220-500-000-8310-0050 204,100 102,300 93,800 85,500 38,100 74,300 CONTRACTUAL SERVICES FRINGE BENEFITS 100,600 91,000 83,100 77,500 76,700 72,700 FICA220-500-000-8010-0000 60,900 67,000 61,600 54,200 51,100 54,800 WRS ER CONTRIB220-500-000-8011-0000 103,800 145,000 129,700 153,100 181,700 177,800 HEALTH INSURANCE220-500-000-8013-0000 4,000 7,000 6,600 7,000 8,100 8,600 DENTAL INSURANCE220-500-000-8014-0000 1,500 2,000 2,200 2,000 2,200 2,300 LIFE INSURANCE220-500-000-8015-0000 1,300 2,000 1,300 1,400 1,200 1,500 WORKER'S COMP INSURANCE220-500-000-8016-0000 272,100 314,000 284,500 295,200 321,000 317,700 FRINGE BENEFITS MATERIALS AND SUPPLIES 3,000 2,700 2,300 2,500 5,200 OFFICE SUPPLIES220-500-000-8100-0000 900 900 700 900 600 500 POSTAGE/SHIPPING220-500-000-8100-0010 5,700 5,300 4,600 3,300 2,700 4,600 PAPER/PRINTING220-500-000-8100-0020 9,300 11,000 13,700 11,700 8,800 12,600 PROCESSING/CIRC SUPPLIES220-500-000-8100-0100 1,600 3,700 3,000 2,400 3,400 2,100 DUES & SUBSCRIPTIONS220-500-000-8100-0200 500 800 200 100 1,500 COMPUTER SUPPLIES220-500-000-8130-0000 4,100 6,400 4,300 4,600 3,800 5,300 SUBSCRIPT-COMP SOFTWARE220-500-000-8152-8100 21,600 30,800 29,800 25,400 21,900 31,800 MATERIALS AND SUPPLIES SALARIES & WAGES 881,300 935,000 857,300 794,400 747,200 766,000 SALARIES220-500-000-8000-0000 400 OVERTIME220-500-000-8001-0000 3,500 10,500 17,000 300 VACATION PAYOUT220-500-000-8001-2000 100 COMP-TIME PAYOUT220-500-000-8001-2002 202,600 247,000 235,700 229,500 220,700 207,900 PART TIME WAGES220-500-000-8002-0000 1,600 2,900 TEMP HELP WAGES220-500-000-8004-0000 25,200 29,500 RETIREMENT/SEVERANCE220-500-000-8008-0000 1,083,900 1,182,000 1,097,000 1,059,600 1,016,000 977,100 SALARIES & WAGES EMPLOYEE TRAINING/EXPENSE 1,000 2,400 2,200 3,500 2,100 300 TRAINING & EDUCATION220-500-000-8070-0000 600 1,900 1,000 300 800 100 RECRUITMENT & PERSONNEL220-500-000-8075-0000 1,000 1,300 1,600 2,000 1,200 TRAVEL EXPENSES220-500-000-8080-0000 2,600 5,600 4,800 5,800 4,100 400 EMPLOYEE TRAINING/EXPENSE LIBRARY PUBLIC SERVICES 3,700 3,400 2,400 5,400 2,900 PUBLICITY/PROGRAMS220-500-000-8110-5002 11,000 14,800 20,000 18,000 12,900 21,600 PROGRAMMING220-500-000-8130-1000 2,400 2,300 2,200 6,800 6,600 6,400 DATABASE PRODUCTS220-500-000-8140-1015 13,400 20,800 25,600 27,200 24,900 30,900 LIBRARY PUBLIC SERVICES LIBRARY MATERIALS/BOOKS 29,100 33,900 34,800 31,100 23,600 15,600 E MATERIALS220-500-000-8140-1020 Page 8.54 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND APPROPRIATIONS LIBRARY MATERIALS/BOOKS 132,500 132,500 133,400 132,100 138,000 142,300 ADULT MATERIALS220-500-000-8140-1110 11,700 11,700 10,700 11,300 12,200 10,500 YOUNG ADULT MATERIALS220-500-000-8140-1120 47,200 47,200 43,800 46,800 46,000 41,700 CHILD MATERIALS220-500-000-8140-1130 220,500 225,300 222,700 221,300 219,800 210,100 LIBRARY MATERIALS/BOOKS LEASE/RENT EXPENSE 1,400 1,400 1,400 1,400 RENT - DATACENTER220-500-000-8152-6005 5,300 5,300 5,400 4,800 5,000 3,500 RENT-COPIER220-500-000-8152-6100 6,700 6,700 6,800 6,200 5,000 3,500 LEASE/RENT EXPENSE REPAIR/MAINTENANCE 40,000 RM-BUILDING & GROUNDS220-500-000-8162-2000 2,100 R&M - EQUIPMENT220-500-000-8162-3000 1,000 400 1,900 1,100 1,100 RM-OFF.EQUIP220-500-000-8162-6000 500 500 500 2,900 RM-FURNISHINGS220-500-000-8162-6005 300 1,100 300 400 900 1,800 RM-COMPUTER HARDWARE220-500-000-8162-8000 500 2,000 400 200 RM-MISC220-500-000-8162-9990 40,300 3,100 2,700 3,200 4,800 5,800 REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 400 5,700 CAPOUT-BLDG LIBRARY220-500-000-8186-9500 5,000 11,100 5,000 1,500 100 SECURITY SYSTEM220-500-000-8190-4000 30,000 72,100 7,800 500 30,800 FURNISHINGS220-500-000-8190-6000 8,800 40,000 20,300 22,000 6,600 COMPUTER HARDWARE220-500-000-8190-8000 900 COMPUTER SOFTWARE220-500-000-8190-8100 43,800 123,200 33,100 25,300 43,200 PROPERTY & EQUIPMENT UTILITIES 100,000 LIGHT/POWER220-500-000-8200-0010 40,000 HEAT (GAS & OIL)220-500-000-8200-0020 10,000 WATER/SEWER VMF220-500-000-8200-0030 1,100 1,100 1,000 1,000 1,300 TELEPHONE SERVICE220-500-000-8210-0000 900 900 900 800 800 800 ALARM MONITORING SERVICE220-500-000-8211-0001 4,900 4,900 5,200 5,100 1,600 5,500 INTERNET SERVICE220-500-000-8212-0004 1,300 1,300 1,400 1,500 1,300 WAN SERVICE220-500-000-8212-0005 158,200 8,200 8,500 8,400 2,400 8,900 UTILITIES INSURANCES 10,800 10,800 12,300 11,200 10,400 9,700 LIABILITY INSURANCE220-500-000-8610-0000 1,200 1,200 900 800 800 800 BOILER & MACHINERY220-500-000-8610-0030 14,900 14,900 15,200 13,300 12,200 11,500 PROP DAMAGE INSURANCE220-500-000-8610-0050 26,900 26,900 28,400 25,300 23,400 22,000 INSURANCES 2,050,300 1,969,500 1,927,800 1,796,200 1,706,700 1,725,700 TOTAL APPROPRIATIONS 53,000 94,800 75,600 (57,700)NET OF REVENUES/APPROPRIATIONS - FUND 220 Page 8.55 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 221 LIBRARY MAINTENANCE FUND ESTIMATED REVENUES INTEREST INCOME 28,000 41,700 27,700 8,800 400 INTEREST EARNINGS221-000-000-7600-0000 28,000 41,700 27,700 8,800 400 INTEREST INCOME PROPERTY TAXES 321,800 314,000 295,000 288,000 272,000 RE/PP TAXES221-000-000-7000-0000 321,800 314,000 295,000 288,000 272,000 PROPERTY TAXES TRANSFERS IN 150,000 TFR FROM MUNICIPAL FACILITIES221-520-000-7801-0605 150,000 TRANSFERS IN 349,800 505,700 322,700 296,800 272,400 TOTAL ESTIMATED REVENUES Page 8.56 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 221 LIBRARY MAINTENANCE FUND APPROPRIATIONS CONTRACTUAL SERVICES 51,800 36,600 29,500 26,500 15,700 CONTRACTS221-520-000-8300-0000 13,500 14,100 14,100 11,200 11,600 MECHANICALS CONTRACT221-520-000-8300-1501 42,000 41,800 42,000 42,300 41,000 CUSTODIAL CONTRACT221-520-000-8300-1502 1,100 1,300 1,000 800 800 AUDIT/ACCTG. SERV.221-520-000-8300-1901 108,400 93,800 86,600 80,800 69,100 CONTRACTUAL SERVICES FRINGE BENEFITS 3,000 2,600 2,300 2,200 2,100 FICA221-520-000-8010-0000 3,000 2,400 2,100 1,900 2,000 WRS ER CONTRIB221-520-000-8011-0000 8,600 9,800 11,500 11,700 10,800 HEALTH INSURANCE221-520-000-8013-0000 400 400 500 500 500 DENTAL INSURANCE221-520-000-8014-0000 200 200 200 200 100 LIFE INSURANCE221-520-000-8015-0000 1,000 900 1,100 1,000 1,200 WORKER'S COMP INSURANCE221-520-000-8016-0000 16,200 16,300 17,700 17,500 16,700 FRINGE BENEFITS MATERIALS AND SUPPLIES 600 500 800 800 600 PAPER/PRINTING221-520-000-8100-0020 100 SMALL EQUIP./TOOLS221-520-000-8110-0100 4,500 4,600 4,300 3,100 4,000 CUSTODIAL SUPPLIES221-520-000-8110-1501 5,100 5,100 5,100 3,900 4,700 MATERIALS AND SUPPLIES SALARIES & WAGES 36,500 34,500 30,100 30,200 29,200 SALARIES221-520-000-8000-0000 1,300 300 VACATION PAYOUT221-520-000-8001-2000 36,500 35,800 30,400 30,200 29,200 SALARIES & WAGES LEASE/RENT EXPENSE (400)RENT - EQUIPMENT221-520-000-8152-3000 (400) LEASE/RENT EXPENSE REPAIR/MAINTENANCE 40,000 311,600 23,800 43,100 37,400 RM-BUILDING & GROUNDS221-520-000-8162-2000 40,000 311,600 23,800 43,100 37,400 REPAIR/MAINTENANCE UTILITIES 100,000 102,600 104,800 92,500 79,500 LIGHT/POWER221-520-000-8200-0010 35,600 22,500 28,400 33,300 27,400 HEAT (GAS & OIL)221-520-000-8200-0020 8,000 9,100 5,000 7,000 4,900 WATER/SEWER VMF221-520-000-8200-0030 143,600 134,200 138,200 132,800 111,800 UTILITIES 349,800 596,800 301,800 308,300 268,500 TOTAL APPROPRIATIONS (91,100)20,900 (11,500)3,900 NET OF REVENUES/APPROPRIATIONS - FUND 221 Page 8.57 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 500 DEBT SERVICE FUND ESTIMATED REVENUES INTEREST INCOME 18,900 10,800 29,200 14,600 40,400 700 INTEREST EARNINGS500-000-000-7600-0000 20,000 17,900 INVESTMENT INCOME500-000-000-7600-0005 38,900 10,800 47,100 14,600 40,400 700 INTEREST INCOME PROPERTY TAXES 3,756,000 3,456,000 2,525,000 2,525,000 2,525,000 2,525,000 RE/PP TAXES500-000-000-7000-0000 3,756,000 3,456,000 2,525,000 2,525,000 2,525,000 2,525,000 PROPERTY TAXES MISCELLANEOUS 550,000 MISC REVENUE500-000-010-7700-0000 550,000 MISCELLANEOUS TRANSFERS IN 283,000 35,400 TRANSFER FROM GENERAL FUND500-000-000-7801-0100 498,000 618,000 359,100 379,200 151,500 TFR FROM SR500-000-000-7801-0200 232,000 130,000 107,700 94,400 10,100 TFR FROM TOURISM500-000-000-7801-0204 10,200 25,700 TFR FROM SA500-000-000-7801-0400 2,111,000 1,708,200 1,863,500 2,290,700 2,595,500 3,435,200 TFR FROM MUNICIPAL FACILITIES500-000-000-7801-0605 133,100 98,900 44,000 112,200 TFR FROM CAP PROJ500-000-000-7801-0610 1,200,000 1,188,000 1,173,700 963,800 937,300 754,800 TRANSFER FROM TID 6500-000-000-7801-0618 1,697,000 8,616,000 1,970,400 2,024,400 1,748,400 1,691,800 TRANSFER FROM TID 8500-000-000-7801-0620 60,000 61,000 62,600 67,300 57,900 52,300 TRANSFER FROM TID 9500-000-000-7801-0621 1,432,000 945,000 585,300 576,500 406,400 388,600 TFR FROM TID #10500-000-000-7801-0630 58,000 59,000 55,400 51,200 47,000 42,600 TFR FROM TID #11500-000-000-7801-0631 275,000 272,000 277,600 283,500 284,400 290,100 TFR FROM TID #12500-000-000-7801-0632 148,000 150,000 152,400 154,600 156,700 158,700 TFR FROM TID 13500-000-000-7801-0633 13,000 13,000 9,400 4,800 TRF FROM TID 14500-000-000-7801-0634 7,724,000 13,760,200 6,750,200 6,989,300 6,732,400 6,987,400 TRANSFERS IN 11,518,900 17,227,000 9,872,300 9,528,900 9,297,800 9,513,100 TOTAL ESTIMATED REVENUES Page 8.58 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 500 DEBT SERVICE FUND APPROPRIATIONS DEBT - PRINCIPAL PAYMENTS 8,895,000 15,255,000 7,325,000 7,255,000 7,708,000 7,548,000 PRINCIPAL PAYMENTS ON LONG-TERM DEBT500-800-000-8810-0000 8,895,000 15,255,000 7,325,000 7,255,000 7,708,000 7,548,000 DEBT - PRINCIPAL PAYMENTS DEBT - INTEREST PAYMENTS 2,507,100 1,972,000 1,950,700 2,128,800 1,986,700 2,138,400 INTEREST PAYMENTS ON LONG-TERM DEBT500-800-000-8850-0000 2,507,100 1,972,000 1,950,700 2,128,800 1,986,700 2,138,400 DEBT - INTEREST PAYMENTS 11,402,100 17,227,000 9,275,700 9,383,800 9,694,700 9,686,400 TOTAL APPROPRIATIONS 116,800 596,600 145,100 (396,900)(173,300)NET OF REVENUES/APPROPRIATIONS - FUND 500 Page 8.59 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 605 MUNICIPAL FACILITIES AND EQUIP ESTIMATED REVENUES INTEREST INCOME 150,100 INVESTMENT INCOME605-000-000-7600-0005 2,600 INTEREST ON ADV TO CAP PROJECTS605-000-210-7600-0610 176,000 60,100 71,800 121,000 27,300 1,300 INTEREST EARNINGS605-001-000-7600-0000 125,000 131,200 92,200 23,000 5,000 INTEREST ON ADVANCE - TID #6605-001-000-7600-0618 9,000 10,000 11,800 6,100 1,600 INTEREST ON ADVANCE - TID #9605-001-000-7600-0621 31,100 40,000 42,300 38,600 18,400 3,200 INTEREST EARNED ON TID 10 ADV605-001-000-7600-0630 3,100 300 INTEREST ON ADVANCE TO TID #12605-001-000-7600-0632 10,900 20,000 20,600 18,800 7,000 800 INTEREST EARNED ON TID #13 ADV605-001-000-7600-0633 1,000 4,000 3,800 3,500 1,300 300 INTEREST EARNED ON TID #14 ADV605-001-000-7600-0634 2,500 2,000 2,100 1,400 INTEREST EARNED ON TID #15 ADV605-001-000-7600-0635 1,500 1,000 1,400 INTEREST EARNED ON TID #16 ADV605-001-000-7600-0636 900 INTEREST EARNED ON TID #17 ADV605-001-000-7600-0637 800 INTEREST EARNED ON TID #18 ADV605-001-000-7600-0638 500 INTEREST EARNINGS SU ADVANCE605-001-000-7600-0730 224,700 261,100 433,300 287,300 86,200 15,600 INTEREST INCOME INTERGOVERNMENTAL 16,100 100,700 GRANT REVENUES605-000-200-7103-0000 21,100 GRANT REVENUES605-001-000-7103-0000 16,100 100,700 21,100 INTERGOVERNMENTAL MISCELLANEOUS 50,000 50,000 70,000 22,700 63,300 120,000 SALE OF VILLAGE PROPERTY605-001-000-7720-0000 (15,000)INSURANCE RECOVERIES605-001-000-7770-0001 50,000 50,000 70,000 22,700 63,300 105,000 MISCELLANEOUS TRANSFERS IN 775,000 799,300 TFR FROM SR605-000-210-7801-0200 727,500 800,000 425,000 382,000 240,000 1,459,000 TRANSFER FROM GENERAL FUND605-001-000-7801-0100 500,000 387,500 509,500 SURPLUS TRANSFER FROM GENERAL FUND605-001-000-7801-1100 727,500 800,000 1,700,000 1,181,300 627,500 1,968,500 TRANSFERS IN OTHER FINANCING SOURCES 4,335,000 700,000 PROCEEDS - DEBT ISSUE605-000-000-7800-0000 333,400 16,900 DEBT PREMIUM605-000-000-7800-0004 4,668,400 716,900 OTHER FINANCING SOURCES RESIDUAL TRANSFER (3,284,500)49,100 PROJECT ACCOUNT TRANSFER605-000-000-7999-0000 (69,800)PROJECT ACCOUNT TRANSFER605-000-210-7999-0000 32,500 20,700 PROJECT ACCOUNT TRANSFER605-001-000-7999-0000 3,252,000 PROJECT ACCOUNT TRANSFER605-220-000-7999-0000 RESIDUAL TRANSFER CHARGES FOR SERVICES 2,668,000 2,590,000 3,212,600 2,441,800 2,364,300 2,710,100 TIPPING FEES - LANDFILL605-000-210-7716-0000 2,668,000 2,590,000 3,212,600 2,441,800 2,364,300 2,710,100 CHARGES FOR SERVICES 3,670,200 3,701,100 10,100,400 4,033,800 3,879,300 4,799,200 TOTAL ESTIMATED REVENUES Page 8.60 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 605 MUNICIPAL FACILITIES AND EQUIP APPROPRIATIONS CONTRACTUAL SERVICES 109,100 172,800 20,900 CONSULTING605-220-000-8302-0000 109,100 172,800 20,900 CONTRACTUAL SERVICES LEASE/RENT EXPENSE 63,500 63,900 RENT - EQUIPMENT605-220-000-8152-3000 63,500 63,900 LEASE/RENT EXPENSE PROPERTY & EQUIPMENT 15,000 12,900 20,700 CAPOUT-ADMINISTRATION605-001-000-8188-1000 47,300 204,000 CAPOUT-EQ.POLICE605-001-000-8188-9200 60,000 CAPOUT-EQ.EMS605-001-000-8188-9210 1,500 31,800 462,400 CAPOUT-EQ.FIRE605-001-000-8188-9220 20,000 445,000 654,800 1,430,400 283,100 1,043,000 CAPOUT-EQ.PUBLIC WORKS605-001-000-8188-9400 4,900 CAPOUT-EQ.DEVELOPMENT605-001-000-8188-9625 25,400 700 CAPOUT-ADMINISTRATION605-111-000-8188-1000 79,300 PROJECT DESIGN COSTS605-200-200-8188-9300 2,300 CAPOUT-BLDG IMPROVEMENTS605-210-000-8186-0000 40,000 2,700 1,600 800 16,400 CAPOUT-BLDG IMP (GEN GOV)605-210-000-8186-9100 223,700 4,200 CAPOUT-BLDG IMP (POLICE)605-210-000-8186-9200 2,546,300 771,300 STATION #3605-220-000-8186-2503 80,000 VEHICLE PURCHASES605-400-000-8188-4000 200,000 31,600 CAPOUT-BLDG LIBRARY605-500-000-8186-9500 375,000 485,000 3,625,500 2,467,000 283,900 1,526,700 PROPERTY & EQUIPMENT CO-MISC./RETAINAGE/MF ENG 1,200 MISC COSTS/VMF ENG.605-111-000-9800-0000 10,800 54,600 MISC COSTS/VMF ENG.605-220-000-9800-0000 12,000 54,600 CO-MISC./RETAINAGE/MF ENG BOND ISSUE EXPENDITURES 400 700 700 1,100 BOND EXPENSES605-800-000-8800-0000 58,700 15,900 BOND ISSUANCE EXPENSES605-800-000-8800-0003 59,100 700 16,600 1,100 BOND ISSUE EXPENDITURES TRANSFERS OUT 500,000 61,100 TRANSFER TO GENERAL FUND605-800-000-8901-0100 150,000 TRANSFER TO LIBRARY MAINT605-800-000-8901-0221 2,111,100 1,708,200 1,863,500 2,290,700 2,595,500 3,435,200 TRANSFER TO DEBT SERVICE605-800-000-8901-0500 2,111,100 2,208,200 2,074,600 2,290,700 2,595,500 3,435,200 TRANSFERS OUT 2,486,100 2,693,200 5,943,800 5,049,700 2,916,900 4,963,000 TOTAL APPROPRIATIONS 1,184,100 1,007,900 4,156,600 (1,015,900)962,400 (163,800)NET OF REVENUES/APPROPRIATIONS - FUND 605 Page 8.61 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 700 RISK MANAGEMENT FUND ESTIMATED REVENUES INTEREST INCOME 13,400 16,000 16,500 14,700 4,400 300 INTEREST EARNINGS700-001-000-7600-0000 8,500 17,000 17,300 17,500 21,800 21,800 DIVIDEND ON INVESTMENT700-001-000-7630-0000 21,900 33,000 33,800 32,200 26,200 22,100 INTEREST INCOME 21,900 33,000 33,800 32,200 26,200 22,100 TOTAL ESTIMATED REVENUES Page 8.62 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 700 RISK MANAGEMENT FUND APPROPRIATIONS CONTRACTUAL SERVICES 25,000 35,000 (18,500)100,600 32,500 LEGAL SERVICES700-001-000-8310-0000 25,000 35,000 (18,500)100,600 32,500 CONTRACTUAL SERVICES INSURANCES 54,000 52,000 50,100 49,000 54,100 51,500 LIABILITY INSURANCE700-001-000-8610-0000 (96,900)(113,900)116,800 IBNR ADJUSTMENT700-001-000-8610-0001 15,000 CLAIMS SETTLED700-001-000-8612-0000 54,000 67,000 50,100 (47,900)(59,800)168,300 INSURANCES 79,000 102,000 31,600 (47,900)40,800 200,800 TOTAL APPROPRIATIONS (57,100)(69,000)2,200 80,100 (14,600)(178,700)NET OF REVENUES/APPROPRIATIONS - FUND 700 Page 8.63 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY ESTIMATED REVENUES INTEREST INCOME 193,200 INVESTMENT INCOME720-000-000-7600-0005 381,000 505,000 452,700 402,900 84,400 800 INTEREST EARNINGS720-001-000-0419-0000 8,000 9,000 7,200 7,200 2,400 100 INT-WATER IMPACT FEES PRE 4/10/06720-001-000-0419-0002 13,000 14,000 11,800 11,800 19,000 1,500 INT-WATER IMPACT FEES EFFECT 4/10/06720-001-000-0419-0003 3,700 INTEREST-STATE POOL720-001-000-0419-0004 3,500 INTEREST-SPEC ASSMNT720-001-000-0419-0005 62,000 28,000 40,500 148,300 47,200 1,300 INT-WATER IMPACT FEES EFFECT 4/5/18720-001-000-0419-0022 172,000 179,800 153,500 54,700 13,500 INTEREST ON ADVANCE - STM WTR720-001-000-7600-0740 464,000 728,000 885,200 727,200 207,700 20,900 INTEREST INCOME INTERGOVERNMENTAL 5,100 GRANT REVENUES720-000-000-0421-7103 5,100 INTERGOVERNMENTAL MISCELLANEOUS 1,102,100 MISC REVENUE720-000-100-7700-0000 7,000 7,000 11,300 3,100 1,000 2,800 SCRAP METAL SALES720-001-000-0421-0002 12,800 GAIN/LOSS ON SALE720-001-000-0430-0000 (75,800)INTEREST - LEASES720-001-000-0490-0000 7,000 7,000 11,300 (72,700)1,103,100 15,600 MISCELLANEOUS TRANSFERS IN 11,000 985,200 TFR FROM SR720-001-000-7801-0200 11,000 985,200 TRANSFERS IN RESIDUAL TRANSFER (185,000)1,844,100 666,500 PROJECT ACCOUNT TRANSFER720-000-000-7999-0000 185,000 330,000 1,377,900 (666,500)PROJECT ACCOUNT TRANSFER720-001-000-7999-0000 (2,174,100)PROJECT ACCOUNT TRANSFER720-002-000-7999-0000 1,377,900 RESIDUAL TRANSFER CHARGES FOR SERVICES 3,500 3,500 2,300 1,600 2,700 1,500 HYDRANT RENTAL REVENUE720-001-000-0416-0000 6,200 6,200 2,000 5,300 SPRINKLING METER INSTALL.720-001-000-0416-0001 300,000 285,000 274,400 495,600 258,000 242,200 PROPERTY RENTAL720-001-000-0421-0000 6,000 6,000 9,500 5,400 6,300 5,500 UNMETERED SALES GEN CUST720-001-000-0460-0000 3,134,000 3,134,000 3,078,100 3,086,800 3,236,300 3,061,100 RES-METER SALES720-001-000-0461-0000 1,435,000 1,635,000 1,455,500 1,480,300 1,160,100 1,203,900 BUS-METER SALES720-001-000-0461-0001 505,000 640,000 476,700 565,500 321,300 429,500 INDUS-METER SALES720-001-000-0461-0002 222,000 260,000 213,200 241,200 175,000 201,600 PRIVATE FIRE PROTECTION720-001-000-0462-0000 1,574,000 1,574,000 1,573,900 1,573,900 1,573,900 1,573,900 PUBLIC FIRE PROTECTION CHARGE (TO VMF)720-001-000-0463-0000 40,000 40,000 38,800 44,100 32,600 32,300 PUBLIC-METER SALES720-001-000-0464-0000 35,000 30,000 40,600 48,600 19,200 21,100 MUNI-METER SALES720-001-000-0464-0001 40,000 25,000 43,600 40,800 45,000 20,600 PENALTIES720-001-000-0470-0000 6,500 6,500 3,800 24,600 9,100 1,500 SERVICES CALLS720-001-000-0471-0000 2,700 13,200 SERVICE CALLS - LANNON720-001-000-0471-0001 200,000 200,000 181,100 181,500 164,100 168,300 RENT-METERS720-001-000-0472-0000 60,000 60,000 57,200 53,200 53,000 54,700 ROI-METERS720-001-000-0473-0000 (4,000)300 (4,000)(7,800)REFUNDS720-001-000-0474-0000 2,100 1,900 1,000 OTHER REVENUES720-001-000-0474-0009 7,567,200 7,901,200 7,451,100 7,845,000 7,058,300 7,028,400 CHARGES FOR SERVICES Page 8.64 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY ESTIMATED REVENUES OTHER INCOME (WATER UTIL) 5,600 3,000 6,300 3,800 2,300 1,300 MERCH SALES, INSTALLS, TAPPING720-001-000-0415-0000 300 400 38,600 37,200 SALE OF METERS, HYDRANTS - LANNON720-001-000-0415-0001 816,900 OTHR NON OPERATING REVENUE720-001-000-0421-0001 5,000 5,200 3,400 3,200 5,800 5,200 WATER TEST KITS720-001-000-0474-0002 (418,800)LEASE REVENUE720-001-000-0475-0000 10,600 8,200 826,900 (411,400)46,700 43,700 OTHER INCOME (WATER UTIL) IMPACT FEES 600,000 725,000 851,700 450,000 648,800 719,900 WATER IMPACT FEES EFFECT 4/5/18720-001-000-0422-0022 600,000 725,000 851,700 450,000 648,800 719,900 IMPACT FEES LICENSES AND PERMITS 8,000 8,000 9,100 7,800 12,500 5,700 PERMIT REVENUE720-001-000-0474-0050 8,000 8,000 9,100 7,800 12,500 5,700 LICENSES AND PERMITS CAPITAL CONTRIBUTIONS 663,600 2,906,800 952,600 968,200 CIAOC - DEVELOPERS720-001-000-0499-0001 223,100 CIAOC - MUNI720-001-000-0499-0002 663,600 3,129,900 952,600 968,200 CAPITAL CONTRIBUTIONS 8,656,800 9,377,400 10,715,000 12,661,000 11,407,600 8,802,400 TOTAL ESTIMATED REVENUES Page 8.65 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 18,300 CONSULTING720-001-000-8302-0000 18,300 CONTRACTUAL SERVICES FRINGE BENEFITS 106,000 84,000 88,700 82,700 79,700 74,400 FICA720-001-000-8010-0000 99,000 76,000 79,500 72,300 66,600 67,100 WRS ER CONTRIB720-001-000-8011-0000 (24,000)69,800 (83,700)(90,400)PENSION OPEB720-001-000-8011-0001 234,000 163,000 175,200 256,200 252,900 241,700 HEALTH INSURANCE720-001-000-8013-0000 12,000 11,000 10,800 12,900 11,700 12,400 DENTAL INSURANCE720-001-000-8014-0000 4,000 4,000 3,200 3,700 3,900 3,800 LIFE INSURANCE720-001-000-8015-0000 (10,000)2,000 18,800 21,600 LIFE INSURANCE OPEB720-001-000-8015-0001 2,700 4,500 TELEPHONE SERVICE720-001-000-8021-0000 455,000 338,000 326,100 504,100 349,900 330,600 FRINGE BENEFITS MATERIALS AND SUPPLIES 100 STORM-INSPECTION720-000-000-8100-0220 100 MATERIALS AND SUPPLIES SALARIES & WAGES 1,265,000 1,017,000 1,060,100 984,700 940,700 957,500 SALARIES720-001-000-8000-0000 108,000 69,000 67,000 56,200 52,700 61,100 OVERTIME720-001-000-8001-0000 7,500 11,100 13,200 3,600 VACATION PAYOUT720-001-000-8001-2000 4,900 3,600 6,500 6,200 COMP-TIME PAYOUT720-001-000-8001-2002 16,000 PART TIME WAGES720-001-000-8002-0000 11,000 11,000 14,200 14,200 13,400 3,800 TEMP HELP WAGES720-001-000-8004-0000 9,300 44,400 35,800 RETIREMENT/SEVERANCE720-001-000-8008-0000 (1,384,000)(1,097,000)(1,158,200)(1,114,100)(1,042,800)(1,032,200)PAYROLL ALLOC - CLEARING720-001-000-8009-9000 16,000 4,800 100 19,500 SALARIES & WAGES LEASE/RENT EXPENSE 78,200 LEASE - VEHICLE720-001-000-8152-4000 1,500 1,500 1,400 1,400 RENT - DATACENTER720-001-000-8152-6005 1,500 79,700 1,400 1,400 LEASE/RENT EXPENSE REPAIR/MAINTENANCE 5,000 5,000 400 RM-SECURITY SYSTEM720-001-000-8160-0200 4,800 100 700 700 200 RM-BUILDING & GROUNDS720-001-000-8162-2000 9,800 5,000 100 1,100 700 200 REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 28,000 50,800 27,100 SECURITY SYSTEM720-001-000-8190-4000 28,000 50,800 27,100 PROPERTY & EQUIPMENT UTILITIES 5,400 4,100 4,000 1,900 1,500 300 ALARM MONITORING SERVICE720-001-000-8211-0001 5,400 4,100 4,000 1,900 1,500 300 UTILITIES DEBT - INTEREST PAYMENTS 812,000 565,000 470,800 304,900 260,200 250,900 INTEREST ON LONG-TERM DEBT720-001-000-0930-4270 812,000 565,000 470,800 304,900 260,200 250,900 DEBT - INTEREST PAYMENTS CO-MISC./RETAINAGE/MF ENG Page 8.66 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS CO-MISC./RETAINAGE/MF ENG 10,500 MISC COSTS/VMF ENG.720-001-000-9800-0000 10,500 CO-MISC./RETAINAGE/MF ENG BOND ISSUE EXPENDITURES 70,000 69,800 81,900 53,000 69,300 BOND ISSUANCE EXPENSES720-800-000-8800-0003 70,000 69,800 81,900 53,000 69,300 BOND ISSUE EXPENDITURES OPERATING EXPENSE 2,200,000 2,000,000 2,108,500 2,096,800 1,766,900 1,729,000 SOS MILWAUKEE WATER720-001-000-0602-0000 25,000 25,000 17,500 8,900 100 8,800 SOS MAINT-WELLS/SPRINGS720-001-000-0614-0000 275,000 275,000 227,800 254,100 214,400 212,600 PUMPING POWER PURCHASED720-001-000-0623-0000 126,000 112,000 108,000 114,100 140,500 128,400 L-PUMPING OPERATIONS720-001-000-0624-0001 38,500 30,000 22,000 12,000 12,600 11,100 PUMPING SUPPLIES & EXP720-001-000-0626-0000 10,000 10,000 4,400 9,700 2,200 PUMPING MAINT EQUIPMENT720-001-000-0633-0000 32,000 21,000 27,800 21,100 32,600 19,800 L-PUMP.EQ.MAINT.720-001-000-0633-0001 40,000 40,000 36,800 32,100 24,100 19,900 WATER TREAT-CHEMICALS720-001-000-0641-0000 56,500 56,500 18,800 32,000 16,000 14,000 WATR TREAT-OPER EXPENSES720-001-000-0642-0000 89,000 81,000 76,100 82,400 83,100 70,000 L-TREATMENT OPERATION720-001-000-0642-0001 1,000 1,000 600 200 500 WATER TREAT-MAINT EQUIP720-001-000-0652-0000 3,000 3,000 2,800 2,900 3,000 1,100 L-TREAT.EQ.MAINT.720-001-000-0652-0001 5,000 5,000 4,300 5,100 4,100 3,200 L-TD-OPER-STORAGE FACILITIES720-001-000-0661-0001 255,900 TD-OPER.EXPENSES720-001-000-0662-0000 55,000 47,000 46,900 47,300 28,500 31,400 L-T&D OPERATIONS720-001-000-0662-0001 100 TD-METER EXPENSES720-001-000-0663-0000 24,000 10,000 20,400 10,100 5,100 5,400 L-METERS T&D720-001-000-0663-0001 1,000 900 700 600 L-CUST INSTALLATIONS720-001-000-0664-0001 25,000 25,000 15,100 22,100 10,700 20,900 TD-MAINT-STRUC/IMPROVMTS720-001-000-0671-0000 800 900 L-STRUC/IMPR.MAINT.720-001-000-0671-0001 3,500 3,500 5,100 5,600 7,400 9,400 TD-MAINT-RESERVOIRS720-001-000-0672-0000 1,000 600 4,900 1,700 L-RESERVOIR MAINT720-001-000-0672-0001 150,000 110,000 73,700 123,800 88,900 81,100 TD-MAINT-MAINS720-001-000-0673-0000 57,000 38,000 15,500 36,000 14,100 52,000 L-MAINS MAINTENANCE720-001-000-0673-0001 10,000 10,000 9,800 5,600 1,500 (200)TD-MAINT-LATERALS720-001-000-0675-0000 13,000 10,000 15,200 9,900 20,900 10,300 L-T&D LATERALS720-001-000-0675-0001 35,000 35,000 10,200 18,600 14,500 10,800 TD-MAINT-METERS720-001-000-0676-0000 11,000 4,000 (19,600)4,200 3,800 8,200 L-METER MAINTENANCE720-001-000-0676-0001 30,000 30,000 7,400 19,400 17,200 9,100 TD-MAINT-HYDRANTS720-001-000-0677-0000 23,000 21,000 18,100 18,300 22,800 12,200 L-HYDRANT MAINTENANCE720-001-000-0677-0001 15,000 10,000 2,500 800 5,900 2,900 METER READING720-001-000-0902-0000 14,000 11,000 11,200 11,500 9,100 7,900 L-METER READING720-001-000-0902-0001 204,000 144,000 173,900 146,000 141,200 115,800 L-ACCTG&COLLECTION720-001-000-0903-0000 20,000 20,000 14,300 13,500 14,600 11,100 POSTAGE720-001-000-0903-0010 14,000 14,000 9,600 13,200 11,200 13,300 PAYMENT PROCESSING SERVICE FEES720-001-000-0903-0020 1,000 1,000 200 (300)500 UNCOLLECTIBLE ACCOUNTS720-001-000-0904-0000 25,000 22,000 23,500 24,900 17,100 8,700 MISC CUST ACCT SUPPL&EXP720-001-000-0905-0000 3,630,500 3,227,000 3,108,400 3,204,500 2,996,700 2,631,100 OPERATING EXPENSE WU - ADMIN. & GENERAL 692,000 566,000 580,500 564,900 485,200 518,500 L-ADMIN & GENERAL720-001-000-0920-0000 1,000 1,000 700 4,200 500 900 OFFICE SUPPLIES/EXPENSES720-001-000-0921-0000 200 200 PAPER/PRINTING SUPPLIES720-001-000-0921-0020 Page 8.67 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS WU - ADMIN. & GENERAL 20,000 3,000 15,000 1,200 1,700 COMPUTER HARDWARE720-001-000-0921-8000 2,500 2,500 4,300 RM-CABLING720-001-000-0921-8002 1,000 800 7,000 6,400 COMPUTER SOFTWARE720-001-000-0921-8100 500 500 500 500 600 600 COMPUTER SUPPLIES720-001-000-0921-8130 1,200 1,100 600 RENT-OFF. EQ.720-001-000-0921-8152 1,000 1,000 RM-COMPUTER HARDWARE720-001-000-0921-8162 14,000 8,000 7,600 8,200 8,200 8,000 MICROSOFT ENTERPRISE AGREEMENT720-001-000-0921-8165 30,000 30,000 25,700 26,000 33,400 37,500 DIGGERS HOT LINE720-001-000-0921-8209 12,500 3,500 3,300 3,300 3,400 3,100 TELEPHONE SERVICE720-001-000-0921-8210 6,500 6,000 5,500 5,600 4,300 5,100 CELLULAR DATA SERVICE720-001-000-0921-8211 1,000 1,000 300 500 700 700 CELLULAR TELEPHONE SERVICE720-001-000-0921-8213 3,500 3,400 3,600 3,500 3,200 3,900 INTERNET SERVICE720-001-000-0921-8214 1,500 1,500 1,400 1,500 1,200 1,300 WAN SERVICE720-001-000-0921-8215 500 500 500 500 500 500 CABLE TV SERVICE720-001-000-0921-8219 39,000 40,000 35,100 26,800 27,000 35,700 IT MAINT/SUPPORT720-001-000-0921-8301 4,800 CONSULTING720-001-000-0921-8302 150,000 150,000 272,700 181,200 150,700 121,900 PROFESSIONAL SERVICES720-001-000-0923-0000 14,000 13,200 26,200 23,900 17,500 15,900 AUDIT AND FINANCIAL SERVICES720-001-000-0923-0003 45,000 45,000 43,700 51,300 58,300 72,600 INSPECTION SERVICES720-001-000-0923-0011 13,000 13,000 2,000 RATE STUDY720-001-000-0923-0020 63,300 50,000 51,700 46,100 40,900 38,300 PROPERTY AND LIABILITY INSURANCE720-001-000-0924-0000 21,000 20,000 20,100 23,300 19,900 12,700 WORKERS COMPENSATION INS720-001-000-0925-0000 59,300 (45,600)11,400 9,200 HEALTH INSURANCE OPEB720-001-000-0926-8016 600 REGULATORY COMMISSION EXP720-001-000-0928-0000 600 400 400 HAZARDOUS WASTE FEES720-001-000-0928-0002 10,000 16,000 10,300 370,800 6,800 14,900 MISC GENERAL EXPENSES720-001-000-0930-0000 8,100 15,500 7,300 3,500 7,700 TRAINING - OPERATIONS720-001-000-0930-0001 500 TRAINING - GIS720-001-000-0930-0002 400 300 REFUNDS720-001-000-0930-0235 2,610,000 2,250,000 2,235,200 2,128,300 2,020,100 1,899,100 DEPRECIATION720-001-000-0930-4030 1,200,000 1,100,000 1,151,900 1,062,200 1,129,100 1,152,200 REAL ESTATE TAXES720-001-000-0930-4081 12,000 7,500 9,300 7,600 6,800 8,200 PSC REMAINDER ASSESSMENT720-001-000-0930-4082 60,000 50,000 58,700 51,100 57,200 56,400 TRANSPORTATION EXPENSE720-001-000-0932-0000 (60,000)(50,000)(58,700)(51,100)(57,200)(56,400)TRANSPORTATION EXPENSE - CLEARING720-001-000-0932-0001 4,973,300 4,336,100 4,570,800 4,519,700 4,042,200 3,977,300 WU - ADMIN. & GENERAL DEBT SERVICE 2,500 2,500 2,500 1,500 2,600 2,700 BOND EXPENSES720-001-000-0930-4271 (30,000)(30,000)(47,700)(34,400)(34,100)(33,900)AMORT OF DISCOUNT/(PREMIUM)720-001-000-0930-4280 400 BOND ISSUANCE COSTS720-001-000-0930-4281 (27,500)(27,500)(45,200)(32,900)(31,100)(31,200) DEBT SERVICE CAPITAL IN PROGRESS 22,600 WATER UTILITY PROJECT EXPENSES720-001-000-0940-0000 22,600 CAPITAL IN PROGRESS 9,946,000 8,555,400 8,521,500 8,655,800 7,715,300 7,255,600 TOTAL APPROPRIATIONS (1,289,200)822,000 2,193,500 4,005,200 3,692,300 1,546,800 NET OF REVENUES/APPROPRIATIONS - FUND 720 Page 8.68 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY ESTIMATED REVENUES INTEREST INCOME 137,000 186,000 (49,900)30,700 5,900 1,000 INTEREST EARNINGS730-000-090-7600-0000 71,000 83,000 24,800 72,800 22,900 900 INT-INTERCEPTOR SEWER RS730-000-090-7621-0000 21,000 24,000 7,200 21,300 6,600 300 INT-SEWER IMPACT FEES730-000-090-7621-0001 31,000 41,000 11,300 36,800 31,200 1,500 INT-SEWER IMPACT FEES EFFECT 4/10/06730-000-090-7621-0003 177,000 166,000 54,900 136,300 39,500 1,200 INT-SEWER IMPACT FEES EFFECT 4/5/18730-000-090-7621-0022 437,000 500,000 48,300 297,900 106,100 4,900 INTEREST INCOME INTERGOVERNMENTAL 622,300 GRANT REVENUES730-000-090-7103-0000 622,300 INTERGOVERNMENTAL MISCELLANEOUS 12,000 SALE OF VILLAGE PROPERTY730-000-090-7720-0000 12,000 MISCELLANEOUS CHARGES FOR SERVICES 80,000 70,000 89,800 82,700 73,700 41,600 PENALTIES-SEWER730-000-300-7550-0000 30,000 30,000 21,300 27,600 72,200 49,900 LANNON SERVICES730-000-300-7551-0000 110,000 100,000 111,100 110,300 145,900 91,500 CHARGES FOR SERVICES IMPACT FEES 520,000 520,000 796,000 370,900 501,900 522,100 SEWER IMPACT FEES EFFECT 4/5/18730-000-090-7560-0022 520,000 520,000 796,000 370,900 501,900 522,100 IMPACT FEES CAPITAL CONTRIBUTIONS 577,600 3,581,200 1,177,600 799,400 CIAOC - DEVELOPERS730-000-090-7785-0002 577,600 3,581,200 1,177,600 799,400 CAPITAL CONTRIBUTIONS VMF - OPERATIONS & MAINT. 930,000 925,000 947,500 972,600 877,300 922,100 VMF USER CHG-RES730-000-300-7520-0100 155,000 152,000 162,800 176,100 128,400 138,300 VMF USER CHG-NCC730-000-300-7520-0200 1,000 1,000 500 600 700 900 VMF USER CHG DCC730-000-300-7520-0300 2,000 2,000 2,800 2,700 800 900 VMF USER CHG-NCI730-000-300-7520-0400 15,000 15,000 14,600 18,100 11,100 16,000 VMF USER CHG-DCI730-000-300-7520-0500 12,000 7,000 12,300 10,100 3,500 3,600 VMF USER CHG-WCI730-000-300-7520-0600 90,000 70,000 118,000 80,800 59,700 63,400 VMF USER CHG-WCC730-000-300-7520-0700 50,000 50,000 51,300 57,600 42,800 49,900 VMF BKFD RES.USER CHARGE730-000-300-7520-1100 1,000 1,000 700 800 500 600 VMF BKFD NCC USER CHARGE730-000-300-7520-1200 100,000 100,000 110,600 102,000 94,900 89,300 VMF SUSSEX RESIDENTAL730-000-300-7520-2100 6,000 4,000 6,900 5,100 3,000 3,000 VMF SUSSEX NCC730-000-300-7520-2200 1,362,000 1,327,000 1,428,000 1,426,500 1,222,700 1,288,000 VMF - OPERATIONS & MAINT. SEWAGE TREATMENT USER CHG 1,228,000 1,246,000 1,295,400 1,321,000 1,170,500 1,270,100 MMSD-RESIDENTIAL730-000-320-7500-0100 700,000 798,000 870,700 925,300 671,100 673,200 MMSD-NCC730-000-320-7500-0200 3,000 4,000 3,200 3,700 4,500 5,800 MMSD-DCC730-000-320-7500-0300 9,000 7,000 11,000 12,400 1,500 2,000 MMSD-NCI730-000-320-7500-0400 110,000 100,000 118,200 124,800 71,800 98,100 MMSD-DCI730-000-320-7500-0500 70,000 40,000 99,700 59,300 19,800 19,400 MMSD-WCI730-000-320-7500-0600 63,000 50,000 75,900 59,600 37,100 53,800 MMSD-WCC730-000-320-7500-0700 81,000 82,000 84,000 94,600 69,200 82,100 BKFD USER CHG-RES730-000-320-7500-1100 Page 8.69 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY ESTIMATED REVENUES SEWAGE TREATMENT USER CHG 3,000 3,000 3,000 3,600 2,500 2,700 BKFD USER CHG-NCC730-000-320-7500-1200 162,000 159,000 179,100 166,300 151,400 147,200 SUSSEX USER CHG -RES730-000-320-7500-2100 29,000 21,000 35,900 25,200 17,600 18,900 SUSSEX USER CHG-NCC730-000-320-7500-2200 2,458,000 2,510,000 2,776,100 2,795,800 2,217,000 2,373,300 SEWAGE TREATMENT USER CHG SEWAGE TREATMENT CAP.CHG. 3,250,000 3,640,000 3,830,300 3,121,000 4,154,100 3,725,900 MMSD-RES CAP.RECOVERY730-000-320-7510-0100 1,323,000 1,297,000 1,409,300 1,501,000 1,092,700 1,119,500 MMSD-NCC CAP.RECOVERY730-000-320-7510-0200 5,000 6,000 4,300 5,500 7,400 9,500 MMSD-DCC CAP.RECOVERY730-000-320-7510-0300 16,000 12,000 19,600 21,100 3,800 4,400 MMSD-NCI CAP.RECOVERY730-000-320-7510-0400 177,000 174,000 178,200 216,300 131,200 193,100 MMSD-DCI CAP.RECOVERY730-000-320-7510-0500 128,000 91,000 164,000 134,200 47,200 48,000 MMSD-WCI CAP.RECOVERY730-000-320-7510-0600 100 100 100 21,500 MMSD-WCC CAP.RECOVERY730-000-320-7510-0700 214,000 218,000 223,100 250,700 185,700 217,400 BKFD RES.CAP RECOVERY730-000-320-7510-1100 425,000 386,000 484,700 449,300 322,200 4,600 BKFD NCC CAP.RECOVERY730-000-320-7510-1200 90,600 389,700 SUSSEX RES CAP RECOVERY730-000-320-7510-2100 46,000 35,000 56,600 41,400 27,900 27,600 SUSSEX NCC CAP RECOVERY730-000-320-7510-2200 5,584,000 5,859,000 6,370,200 5,740,600 6,062,900 5,761,200 SEWAGE TREATMENT CAP.CHG. 10,471,000 10,816,000 12,107,300 14,957,500 11,434,100 10,840,400 TOTAL ESTIMATED REVENUES Page 8.70 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 13,000 7,000 6,900 7,500 5,900 5,600 MICROSOFT ENTERPRISE AGREEMENT730-300-000-8160-5000 8,000 300 23,700 MANHOLE REPAIR CONTRACTOR730-300-000-8182-1301 65,000 65,000 63,100 55,600 55,400 52,900 INTERCEPTOR MAINT - LANNON730-300-000-8182-1305 20,000 20,000 15,400 12,800 11,000 10,100 INTERCEPTOR MAINT - BROOKFIELD730-300-000-8182-1315 7,000 7,000 4,900 2,200 2,400 1,400 ENGINEERING SERVICES730-300-000-8300-1401 11,000 10,600 13,100 9,700 7,600 17,900 AUDIT/ACCTG. SERV.730-300-000-8300-1901 6,100 400 MANAGEMENT SERVICES730-300-000-8300-1902 10,000 10,000 2,300 7,700 1,000 13,300 CONSULTING SERVICES730-300-000-8300-5001 43,000 34,000 34,000 29,800 36,600 41,100 IT MAINT/SUPPORT730-300-000-8301-0000 13,000 13,000 11,500 CONSULTING730-300-000-8302-0000 182,000 174,600 145,800 126,000 155,100 142,300 CONTRACTUAL SERVICES FRINGE BENEFITS 54,000 60,000 44,700 49,600 47,700 43,000 FICA730-300-000-8010-0000 50,000 54,000 40,500 43,900 42,300 38,800 WRS ER CONTRIB730-300-000-8011-0000 1,100 46,800 (56,600)(53,300)PENSION OPEB730-300-000-8011-0001 113,000 141,000 109,800 179,100 193,200 165,200 HEALTH INSURANCE730-300-000-8013-0000 (89,100)88,800 12,100 HEALTH INSURANCE OPEB730-300-000-8013-0001 6,000 8,000 6,400 8,300 8,800 7,800 DENTAL INSURANCE730-300-000-8014-0000 2,000 3,000 1,800 2,100 2,000 1,800 LIFE INSURANCE730-300-000-8015-0000 (8,000)8,900 7,400 12,600 LIFE INSURANCE OPEB730-300-000-8015-0001 8,000 14,000 15,100 14,800 12,700 5,000 WORKER'S COMP INSURANCE730-300-000-8016-0000 2,700 4,500 ADA EXPENDITURES730-300-000-8021-0000 20,000 10,400 7,200 3,200 7,300 WAGE/BENE GF TRANSFERS730-300-000-8030-0140 73,000 52,000 61,000 53,400 35,000 35,400 WAGE/BENE WU TRANSFERS730-300-000-8030-0720 326,000 332,000 196,400 507,400 307,800 263,600 FRINGE BENEFITS MATERIALS AND SUPPLIES 100 NOTICES & PUBLICATIONS730-001-000-8100-0220 500 500 100 300 400 OFFICE SUPPLIES730-300-000-8100-0000 40,000 35,000 36,300 37,300 26,900 16,800 POSTAGE/SHIPPING730-300-000-8100-0010 12,000 12,000 7,200 8,900 8,000 6,600 DEPARTMENT SUPPLIES730-300-000-8110-0000 3,000 2,500 1,800 500 1,400 1,000 SMALL EQUIP./TOOLS730-300-000-8110-0100 15,000 15,000 9,600 13,200 11,200 13,300 PMT PROCESSING SERVICE FEES730-300-000-8110-1111 5,000 5,000 32,300 33,900 100 1,000 MAINLINE CONS/REPAIR730-300-000-8110-3002 6,000 7,500 13,000 1,400 2,500 7,800 MONITORING EQUIPMENT730-300-000-8110-3005 13,000 25,000 11,100 11,700 2,200 6,800 SUPPLIES SHARED WU730-300-000-8110-3020 500 700 500 500 600 700 COMPUTER SUPPLIES730-300-000-8130-0000 15,000 15,000 10,500 14,200 20,200 12,100 GAS & DIESEL FUEL730-300-000-8170-4000 1,200 2,000 200 1,100 1,100 4,900 MANHOLE REPAIR VMF730-300-000-8182-1300 6,000 6,000 1,100 1,800 (2,000)400 MAIN REPAIR730-300-000-8182-1310 117,200 126,200 123,600 124,700 72,500 71,800 MATERIALS AND SUPPLIES OTHER OPERATING 100,000 95,000 100,400 98,700 97,400 95,000 METER DEPR.FROM WU 50%730-300-000-8110-3022 60,000 60,000 57,200 53,200 53,000 54,700 R.O.I. METERS-WU 50%730-300-000-8110-3024 20,000 40,100 SUSSEX RESERVE CAP ASSESS730-300-000-8110-3025 35,000 35,000 23,700 26,700 33,800 43,800 DIGGERS HOT LINE730-300-000-8209-0000 15,000 9,100 2,200 700 METER READING730-300-000-8305-0000 1,000 500 900 100 1,600 UNCOLLECTIBLE ACCOUNTS730-300-000-8436-0000 1,710,000 1,600,000 1,556,000 1,572,800 1,516,000 1,477,300 DEPRECIATION EXPENSE730-300-000-8950-0000 Page 8.71 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS OTHER OPERATING 253,000 253,000 252,200 252,200 252,200 252,200 AMORTIZATION - CWF730-300-000-8950-0050 2,174,000 2,072,600 1,992,600 2,004,300 1,952,500 1,964,700 OTHER OPERATING SALARIES & WAGES 664,000 740,000 556,400 605,200 619,200 562,400 SALARIES730-300-000-8000-0000 30,000 35,000 16,500 19,700 25,200 19,700 OVERTIME730-300-000-8001-0000 7,400 8,600 5,200 7,000 VACATION PAYOUT730-300-000-8001-2000 1,500 1,400 1,500 1,300 COMP-TIME PAYOUT730-300-000-8001-2002 16,000 PART TIME WAGES730-300-000-8002-0000 11,000 11,000 700 2,700 TEMP HELP WAGES730-300-000-8004-0000 9,300 33,300 5,100 RETIREMENT/SEVERANCE730-300-000-8008-0000 721,000 786,000 591,100 668,200 656,900 593,100 SALARIES & WAGES EMPLOYEE TRAINING/EXPENSE 7,500 4,000 3,100 1,200 3,400 1,400 TRAINING & EDUCATION730-300-000-8070-0000 500 TRAINING-DATA BASE GIS730-300-000-8070-0001 4,800 RECRUITMENT & PERSONNEL730-300-000-8075-0000 7,500 4,000 8,400 1,200 3,400 1,400 EMPLOYEE TRAINING/EXPENSE LEASE/RENT EXPENSE 15,600 LEASE - VEHICLE730-001-000-8152-4000 1,200 1,200 600 RENT-OFF.EQ.730-300-000-8152-6000 1,500 1,500 1,400 1,400 RENT - DATACENTER730-300-000-8152-6005 2,700 18,300 2,000 1,400 LEASE/RENT EXPENSE REPAIR/MAINTENANCE 5,000 5,000 400 RM-SECURITY SYSTEM730-300-000-8160-0200 1,000 MCONT-COMPUTER EQUIPMENT730-300-000-8160-8000 2,500 2,500 4,300 RM-CABLING730-300-000-8160-8002 15,000 3,200 600 800 1,500 200 RM-BUILDING & GROUNDS730-300-000-8162-2000 2,000 40,000 57,800 28,500 62,600 35,500 RM-LIFT STATION730-300-000-8162-2530 35,000 10,000 800 8,200 7,700 9,200 R&M - EQUIPMENT730-300-000-8162-3000 6,000 7,000 5,400 7,700 5,400 (2,100)RM-VEHICLES730-300-000-8162-4000 6,000 5,000 300 7,000 300 RM-TV MONITORING730-300-000-8162-7000 1,000 1,000 RM-COMPUTER HARDWARE730-300-000-8162-8000 100 SANITARY SEWER & MAINTENANCE730-300-000-8300-3001 72,500 74,700 69,200 52,600 77,200 43,200 REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 7,000 18,800 SECURITY SYSTEM730-300-000-8190-4000 15,000 1,000 1,200 1,700 COMPUTER HARDWARE730-300-000-8190-8000 1,000 2,900 800 COMPUTER SOFTWARE730-300-000-8190-8100 15,000 9,000 18,800 4,100 2,500 PROPERTY & EQUIPMENT UTILITIES 5,000 12,000 3,000 2,400 6,500 10,300 LIGHT/POWER730-300-000-8200-0010 10,000 15,000 7,600 9,300 9,500 6,500 HEAT (GAS & OIL)730-300-000-8200-0020 4,500 4,500 3,800 1,900 3,200 2,400 WATER/SEWER VMF730-300-000-8200-0030 50,000 42,000 46,500 38,000 29,700 21,600 LIFT STATION POWER730-300-000-8200-3001 200 200 100 100 200 100 TELEPHONE SERVICE730-300-000-8210-0000 5,500 4,100 4,000 1,900 1,500 300 ALARM MONITORING SERVICE730-300-000-8211-0001 Page 8.72 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS UTILITIES 1,500 1,500 900 1,000 800 1,000 CELLULAR DATA SERVICE730-300-000-8212-0001 800 1,100 400 400 300 200 CELLULAR TELEPHONE SERVICE730-300-000-8212-0003 3,500 3,500 3,600 3,500 3,200 3,900 INTERNET SERVICE730-300-000-8212-0004 1,500 1,500 1,400 1,500 1,200 1,300 WAN SERVICE730-300-000-8212-0005 600 600 500 500 500 500 CABLE TV SERVICE730-300-000-8212-0010 83,100 86,000 71,800 60,500 56,600 48,100 UTILITIES INSURANCES 11,800 11,000 10,500 9,600 7,700 7,100 LIABILITY INSURANCE730-300-000-8610-0000 5,000 5,000 100 14,600 10,200 CLAIMS SETTLED730-300-000-8612-0000 16,800 16,000 10,600 9,600 22,300 17,300 INSURANCES DEBT - INTEREST PAYMENTS 4,600 8,000 10,100 13,000 15,800 18,700 INTEREST PAYMENTS ON LONG-TERM DEBT730-910-000-8850-0000 500 INT ON MUNI ADVANCE730-910-000-8899-0000 4,600 8,000 10,100 13,000 15,800 19,200 DEBT - INTEREST PAYMENTS CO-MISC./RETAINAGE/MF ENG 22,100 (172,900)MISC COSTS/VMF ENG.730-300-000-9800-0000 22,100 (172,900) CO-MISC./RETAINAGE/MF ENG BOND ISSUE EXPENDITURES 300 300 300 300 BOND EXPENSES730-910-000-8800-0000 300 300 300 300 BOND ISSUE EXPENDITURES CAPITAL IN PROGRESS (15,000)SEWER UTILITY PROJECT EXPENSES730-910-000-8905-0000 (15,000) CAPITAL IN PROGRESS SEWAGE TREATMENT USER CHG 3,325,600 3,017,000 3,027,800 2,693,300 2,519,200 2,343,100 MMSD-USER CHARGE730-320-000-8320-0000 100,000 95,000 74,100 79,400 66,100 50,700 BKFD USER CHARGE730-320-000-8330-0000 275,000 240,000 273,500 180,700 159,300 134,700 SUSSEX USER CHARGE730-320-000-8340-0000 3,700,600 3,352,000 3,375,400 2,953,400 2,744,600 2,528,500 SEWAGE TREATMENT USER CHG SEWAGE TREATMENT CAP.CHG. 4,180,000 5,232,000 5,877,900 4,944,100 4,536,200 4,828,300 MMSD-CAPITAL CHARGE730-320-000-8325-0000 20,000 64,000 92,400 56,500 24,400 36,200 BKFD CAPITAL CHARGE730-320-000-8335-0000 4,200,000 5,296,000 5,970,300 5,000,600 4,560,600 4,864,500 SEWAGE TREATMENT CAP.CHG. 11,623,000 12,355,400 12,589,700 11,369,100 10,629,700 10,545,500 TOTAL APPROPRIATIONS (1,152,000)(1,539,400)(482,400)3,588,400 804,400 294,900 NET OF REVENUES/APPROPRIATIONS - FUND 730 Page 8.73 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY ESTIMATED REVENUES INTEREST INCOME 8,000 3,100 2,300 7,400 10,500 200 INTEREST EARNINGS740-000-000-7600-0000 24,700 INVESTMENT INCOME740-000-000-7600-0005 8,000 3,100 27,000 7,400 10,500 200 INTEREST INCOME INTERGOVERNMENTAL 85,000 GRANT REVENUES740-000-000-7103-0000 85,000 INTERGOVERNMENTAL PROPERTY TAXES 931,000 931,000 931,000 RE/PP TAXES740-000-000-7000-0000 931,000 931,000 931,000 PROPERTY TAXES MISCELLANEOUS 500 500 500 500 500 500 RIVER CLEAN-UP REVENUE740-000-000-7776-0000 500 500 500 500 500 500 MISCELLANEOUS TRANSFERS IN 64,800 TFR FROM SR740-910-000-7801-0200 64,800 TRANSFERS IN CHARGES FOR SERVICES 10,000 2,500 10,400 PENALTIES - STORM740-000-330-7545-0000 10,000 2,500 10,400 CHARGES FOR SERVICES LICENSES AND PERMITS 60,000 46,500 87,700 57,500 55,600 45,500 EROSION CONTROL PERMITS740-000-000-7240-0000 4,000 4,000 4,400 3,200 800 3,200 STORM WATER PERMIT FEES740-000-000-7240-0020 64,000 50,500 92,100 60,700 56,400 48,700 LICENSES AND PERMITS CAPITAL CONTRIBUTIONS 609,700 2,313,200 876,300 610,300 CIAOC - DEVELOPERS740-000-000-7785-0002 327,600 96,700 487,100 CIAOC - MUNI740-000-000-7785-0003 609,700 2,640,800 973,000 1,097,400 CAPITAL CONTRIBUTIONS VMF - OPERATIONS & MAINT. 1,797,000 1,797,000 1,844,900 STRM VOLUME CHARGES740-000-330-7540-0100 220,000 407,000 174,400 STRM ACCOUNT CHARGES740-000-330-7540-0200 2,017,000 2,204,000 2,019,300 VMF - OPERATIONS & MAINT. 2,099,500 2,260,600 2,844,000 3,705,200 1,971,400 2,077,800 TOTAL ESTIMATED REVENUES Page 8.74 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 5,100 3,700 8,300 5,500 5,400 ENGINEERING SERVICES740-330-000-8300-1401 6,600 6,400 7,900 5,400 4,200 9,300 AUDIT/ACCTG. SERV.740-330-000-8300-1901 3,100 200 MANAGEMENT SERVICES740-330-000-8300-1902 70,000 70,400 43,500 102,100 20,500 32,800 CONSULTING SERVICES740-330-000-8300-5001 12,500 CONSULTING - GIS740-330-000-8300-5003 2,500 2,600 LEGAL SERVICES740-330-000-8310-0000 79,100 84,500 70,700 116,000 30,200 47,500 CONTRACTUAL SERVICES FRINGE BENEFITS 34,000 28,000 14,400 13,100 13,300 10,200 FICA740-330-000-8010-0000 32,000 25,000 12,800 11,900 11,600 9,100 WRS ER CONTRIB740-330-000-8011-0000 (4,100)9,900 (18,400)(11,600)PENSION OPEB740-330-000-8011-0001 65,000 64,000 29,200 34,500 39,300 18,400 HEALTH INSURANCE740-330-000-8013-0000 9,500 (6,000)400 5,900 HEALTH INSURANCE OPEB740-330-000-8013-0001 3,000 3,000 1,500 1,700 1,800 1,200 DENTAL INSURANCE740-330-000-8014-0000 1,000 1,000 500 500 500 400 LIFE INSURANCE740-330-000-8015-0000 (200)200 6,100 3,500 LIFE INSURANCE OPEB740-330-000-8015-0001 6,000 8,000 8,000 4,700 4,100 4,600 WORKER'S COMP INSURANCE740-330-000-8016-0000 2,700 4,500 NATIONWIDE - VMF740-330-000-8021-0000 125,000 125,000 90,000 91,400 121,400 124,400 WAGE/BENE GF TRANSFERS740-330-000-8030-0140 266,000 254,000 164,300 166,400 180,100 166,100 FRINGE BENEFITS MATERIALS AND SUPPLIES 200 NOTICES & PUBLICATIONS740-001-000-8100-0220 4,000 POSTAGE/SHIPPING740-330-000-8100-0010 100 100 100 RECORDING FEES740-330-000-8100-0225 100 100 3,000 DEPARTMENT SUPPLIES740-330-000-8110-0000 9,000 9,000 7,900 PMT PROCESSING SERVICE FEES740-330-000-8110-1111 300 300 100 200 100 RIVER CLEANUP EXPENSE740-330-000-8110-3500 15,000 10,000 14,600 13,600 11,200 4,500 GAS & DIESEL FUEL740-330-000-8170-4000 10,000 10,200 15,900 9,400 18,800 6,300 LEAF COLLECTION740-335-000-8700-0000 10,000 10,200 8,900 18,500 10,000 13,500 SWEEPING740-335-000-8705-0000 8,000 8,200 3,300 5,000 3,500 6,300 CB & MH REPAIR740-335-000-8715-0000 1,200 1,200 300 400 1,700 CURB & GUTTER740-335-000-8720-0000 200 200 FROZEN CULVERTS740-335-000-8725-0000 10,000 10,200 12,700 (4,100)47,000 8,700 CULVERTS/DITCHING740-335-000-8735-0000 6,000 6,100 2,800 6,200 5,400 7,400 EROSION CONTROL740-335-000-8740-0000 1,000 1,000 DETENTION BASIN MAINT.740-335-000-8745-0000 500 500 500 400 ILLICIT DISCHARGE740-335-000-8760-0000 30,000 29,300 15,900 12,000 12,000 11,100 PUBLIC EDUCATION740-335-000-8770-0000 14,000 13,500 8,400 10,000 9,900 STORM SEWER MONITORING/SAMPLING740-335-000-8775-0000 119,400 110,100 85,400 69,800 118,400 70,000 MATERIALS AND SUPPLIES DPW ACTIVITIES 96,000 86,000 107,800 88,400 91,300 LEAF COLLECTION LABOR740-335-000-8700-0001 66,000 118,900 94,700 60,900 43,600 SWEEPING LABOR740-335-000-8705-0001 19,000 36,300 28,900 22,300 7,000 CATCH BASIN CLEAN LABOR740-335-000-8710-0001 62,000 60,900 74,400 60,200 51,200 CB & MH REPAIR LABOR740-335-000-8715-0001 6,000 2,400 9,000 3,300 FROZEN CULVERTS LABOR740-335-000-8725-0001 1,000 1,500 1,300 600 ROADSIDE DEBRIS LABOR740-335-000-8730-0001 75,000 88,900 74,000 54,500 99,100 CULVERTS/DITCHING LABOR740-335-000-8735-0001 Page 8.75 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2026 BUDGET WORKSHOP BUDGET 2025 APPROVED BUDGET 2024 ACTIVITY 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY APPROPRIATIONS DPW ACTIVITIES 35,000 37,000 33,500 29,600 39,300 DITCH/DENTENTION POND MOWING740-335-000-8736-0001 360,000 431,900 423,600 319,200 332,100 DPW ACTIVITIES OTHER OPERATING 6,500 6,600 6,500 6,500 6,500 6,500 STORM WATR.DISCHG.PERMIT740-330-000-8110-4006 6,000 6,100 3,400 3,800 4,500 6,000 DIGGERS HOT LINE740-330-000-8209-0000 2,200 UNCOLLECTIBLE ACCOUNTS740-330-000-8436-0000 1,035,000 925,000 883,700 853,800 812,700 786,400 DEPRECIATION EXPENSE740-330-000-8950-0000 1,047,500 937,700 895,800 864,100 823,700 798,900 OTHER OPERATING SALARIES & WAGES 378,000 358,000 187,200 173,500 175,700 162,200 SALARIES740-330-000-8000-0000 61,000 7,000 100 OVERTIME740-330-000-8001-0000 3,400 3,200 2,500 1,600 VACATION PAYOUT740-330-000-8001-2000 9,300 4,100 2,500 RETIREMENT/SEVERANCE740-330-000-8008-0000 439,000 365,000 199,900 180,800 180,800 163,800 SALARIES & WAGES EMPLOYEE TRAINING/EXPENSE 200 200 100 100 TRAINING & EDUCATION740-330-000-8070-0000 200 200 100 100 EMPLOYEE TRAINING/EXPENSE LEASE/RENT EXPENSE 41,000 40,800 37,500 32,300 700 10,600 RENT - EQUIPMENT740-335-000-8152-3000 41,000 40,800 37,500 32,300 700 10,600 LEASE/RENT EXPENSE UTILITIES 500 100 CELLULAR DATA SERVICE740-330-000-8212-0001 500 100 UTILITIES DEBT - INTEREST PAYMENTS 203,300 46,000 (148,800)11,800 14,900 26,600 INTEREST ON LONG-TERM DEBT740-910-000-8801-0000 157,000 172,000 179,800 153,500 54,700 13,500 INT ON WU ADVANCE740-910-000-8801-0720 360,300 218,000 31,000 165,300 69,600 40,100 DEBT - INTEREST PAYMENTS CO-MISC./RETAINAGE/MF ENG 6,200 MISC COSTS/VMF ENG.740-330-000-9800-0000 6,200 CO-MISC./RETAINAGE/MF ENG BOND ISSUE EXPENDITURES 8,900 17,500 BOND ISSUANCE EXPENSES740-800-000-8800-0003 500 500 500 300 500 600 BOND EXPENSES740-910-000-8800-0000 500 500 9,400 300 500 18,100 BOND ISSUE EXPENDITURES DEBT SERVICE (5,400)(4,800)(7,500)(8,100)AMORT OF DISCOUNT/(PREMIUM)740-910-000-8850-0004 (5,400)(4,800)(7,500)(8,100) DEBT SERVICE 2,353,000 2,371,300 1,926,700 2,013,900 1,715,800 1,639,200 TOTAL APPROPRIATIONS (253,500)(110,700)917,300 1,691,300 255,600 438,600 NET OF REVENUES/APPROPRIATIONS - FUND 740 Page 8.76