2025 Operating Budget

2025 Approved Budget Wisconsin VILLAGE OF MENOMONEE FALLS 2025 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 2025 Steve Taggart Trustee April 2025 Paul Tadda Trustee April 2025 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. 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 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 19,671,131 19,582,142 22,563,000 22,563,000 21,815,000 (3%) Intergovernmental 4,277,192 4,239,100 7,391,100 7,391,100 7,132,600 (3%) Public charges for services 2,163,583 2,531,062 2,785,600 2,785,600 2,958,300 6% Water Utility payment in lieu of tax 1,129,120 1,062,218 1,300,000 1,300,000 1,100,000 (15%) Licenses and permits 1,317,321 1,106,319 1,261,800 1,261,800 1,356,300 7% Miscellaneous 820,187 1,848,195 1,425,500 1,425,500 2,017,000 41% Fines and penalties 592,686 340,381 619,900 619,900 576,900 (7%) Other taxes 677,971 468,973 521,700 521,700 560,500 7% Transfers from other funds - - - - 500,000 N/A Total revenues 30,649,191 31,178,390 37,868,600 37,868,600 38,016,600 - EXPENDITURES Public Safety 19,096,275 20,498,218 22,984,000 22,984,000 22,938,900 - Public Works 4,286,810 3,283,091 7,163,000 7,163,000 5,910,000 (17%) General Government 4,790,344 4,345,160 5,138,500 5,178,500 5,859,200 14% Conservation and Development 884,560 1,183,259 816,300 816,300 1,089,000 33% Culture & Recreation 1,077,747 1,247,886 1,341,800 1,341,800 1,419,500 6% Transfer to other funds 513,455 382,000 425,000 425,000 800,000 88% Total expenditures 30,649,191 30,939,614 37,868,600 37,908,600 38,016,600 - Net revenue surplus (deficit) - 238,776 - (40,000) - - Fund Balance, beginning of year 10,514,240 10,514,240 10,753,016 10,753,016 10,713,016 - Fund Balance, end of year 10,514,240 10,753,016 10,753,016 10,713,016 10,713,016 - 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 2022 2023 2024 2025 Actual Actual Estimate Budget Fund Balance Nonspendable 2,206,238 2,261,709 2,200,000 2,200,000 Unassigned 8,308,002 8,491,307 8,513,016 8,513,016 10,514,240 10,753,016 10,713,016 10,713,016 Expenditures Total Expenditures 30,135,736$ 30,557,614$ 37,483,600$ 38,816,600$ Amount needed per month 2,511,311 2,546,468 3,123,633 3,234,717 Working Capital Unassigned fund balance 8,308,002$ 8,491,307$ 8,513,016$ 8,513,016$ Divided by monthly needs 2,511,311 2,546,468 3,123,633 3,234,717 Months of working capital 3.3 3.3 2.7 2.6 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 2021 for 2022 2022 for 2023 2023 for 2024 Property taxes: 2024 for 2025 Change 19,671,131$ 19,582,142$ 22,563,000$ General Operations 21,815,000$ (3.3%) 2,525,000 2,525,000 2,525,000 Debt Service 3,456,000 36.9% 1,631,000 1,713,000 1,711,000 Library Operations 1,791,100 4.7% 288,000 295,000 314,000 Library Building Maintenance 321,800 2.5% 931,000 931,000 - Storm Water Utility - - 25,046,131$ 25,046,142$ 27,113,000$ 27,383,900$ 1.0% TAX RATES (per thousand of assessed value) 2021 for 2022 2022 for 2023 2023 for 2024 Property taxes: 2024 for 2025 Change 4.15$ 4.15 $ 3.21 $ General Operations 3.14 $ (2.0%) 0.50 0.50 0.33 Debt Service 0.45 36.9% 0.32 0.32 0.23 Library Operations 0.24 4.7% 0.05 0.05 0.04 Library Building Maintenance 0.04 2.5% 0.18 0.18 - Storm Water Utility - - 5.20$ 5.20$ 3.80$ 3.87$ 1.8% 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 01/01/21 01/01/22 01/01/23 01/01/24 2021 for 2022 2022 for 2023 2023 for 2024 2024 for 2025 All valuation except TID Districts 5,829,023,100 6,534,279,000 7,307,647,500 7,442,661,100 TID #6 - Main Street Corridor 28,274,800 47,920,500 58,725,600 66,627,500 TID #7 - First Park 27,713,000 32,085,800 40,169,700 42,572,400 TID #8 - Falls Parkway 111,245,100 124,788,400 147,145,800 152,911,800 TID #9 - Village Centre/Appleton Ave 37,320,200 53,973,600 65,024,800 91,071,100 TID #10 - Woodland Prime 45,500,900 62,161,500 69,814,200 84,532,600 TID #11 - Wacker Neuson 3,302,900 3,261,300 3,733,000 3,166,800 TID #12 - Lilly Road Industrial 30,787,500 35,454,700 44,004,200 58,859,100 TID #13 - Flint Dr - DRS 31,154,500 38,124,000 50,705,800 45,802,800 TID #14 - Glenroy 5,924,600 7,223,300 8,140,000 6,922,500 TID #15 - Mill Road Landfill - - - 309,200 TID #16 - Campbell Drive - - - 7,807,000 6,150,246,600 6,939,272,100 7,795,110,600 8,003,243,900 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 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 - - 2014 for 2015 4,493,874,800 4,542,092,210 5.20 - - Page 2.4 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/23 01/01/24 ACTUAL ACTUAL Full Equalized Value 7,795,110,600 8,003,243,900 x Statutory limit % 5.00% 5.00% Calculated debt limit $389,755,530 $400,162,195 Less total general obligation debt 80,680,000 85,040,000 Remaining allowable debt under State Statute limitation 309,075,530 315,122,195 Conservative amount - 60% of allowable limit 233,853,318 240,097,317 Remaining allowable debt capacity using conservative limit 153,173,318 155,057,317 Long-Term Debt Obligations by Funding Source 12/31/21 12/31/22 12/31/23 12/31/24 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 46,205,000 47,130,000 45,125,000 42,230,000 Tax levy 16,237,951 18,110,000 14,245,000 14,723,250 Landfill tipping fees 8,890,000 7,230,000 5,765,000 5,465,000 Utility service charges 11,095,000 11,305,000 12,235,000 16,155,000 Impact Fees 1,120,000 - 2,670,000 5,630,000 Tourism - - 640,000 836,750 Special assessments 10,000 - - - 83,557,951 83,775,000 80,680,000 85,040,000 Other Village Debt: Clean Water Fund Loans - Utility 692,355 684,094 684,094 359,231 692,355 684,094 684,094 359,231 84,250,306 84,459,094 81,364,094 85,399,231 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 12/31/24 Coupon Rate Amoun t Maturity Callable Issue Title Purpose General Obligation Debt 5,475,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 2,700,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 4,725,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 815,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 1,185,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 675,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 5,750,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 5,325,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 1,830,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 1,005,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 3,470,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B) 2019 Cap Bud (Water), Refunds (TID 6, 12) 17,025,000 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) 1,935,000 2.13% 3,270,000 2030 02/01/26 GO Promissory Notes (series 2020A) Aerial platform fire truck 1,160,000 2.00% 1,460,000 2040 02/01/29 GO Bonds (series 2020B) 2020 Capital Budget (Water) 2,645,000 1.67% 3,150,000 2031 02/01/29 GO Promissory Notes (series 2021A) 2021 Capital Budget/Park Project 2,790,000 2.00% 3,400,000 2041 02/01/30 GO Bonds (series 2021B) 2021 Water Proj/Ref 2013 Water/Storm Bonds 5,395,000 2.00% 6,190,000 2032 02/01/30 GO Promissory Notes (series 2022A) 2022 Capital Budget/Park Project 1,150,000 2.00% 1,350,000 2035 02/01/31 GO Bonds (series 2022B) 2022 Water Proj 2,280,000 3.55% 2,645,000 2039 02/01/39 Taxable GO Bonds (series 2022C) 2022 Comm Devel TID 8 & 10 2,425,000 4.00% 2,655,000 2033 02/01/30 GO Promissory Notes (series 2023A) 2023 Capital Budget, Parks, TID 8 & TID 10 2,315,000 4.00% 2,430,000 2043 02/01/32 GO Bonds (series 2023B) 2023 Capital Budget (Water) 12,965,000 4.00% 12,965,000 2044 02/01/34 GO Bonds (series 2024A) 2024 Capital Budget, Water, Sewer 85,040,000 Utility Revenue Bond s 359,231 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 359,231 85,399,231$ 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 2025 380,000 100,250 3,204,750 1,440,000 940,000 8,225,000 50,000 540,000 50,000 215,000 100,000 10,000 1,610,000 116,745 100,000 17,081,745 2026 480,000 97,500 1,982,500 1,460,000 990,000 850,000 50,000 1,040,000 50,000 225,000 100,000 10,000 1,600,000 119,719 90,000 9,144,719 2027 425,000 92,000 1,843,000 1,460,000 1,015,000 830,000 50,000 1,240,000 50,000 235,000 100,000 10,000 1,425,000 122,768 75,000 8,972,768 2028 425,000 94,750 1,660,250 165,000 1,075,000 855,000 50,000 1,540,000 50,000 235,000 100,000 10,000 1,430,000 - 85,000 7,775,000 2029 435,000 94,750 1,480,250 170,000 1,145,000 880,000 50,000 2,040,000 50,000 235,000 100,000 10,000 685,000 - 85,000 7,460,000 2030 440,000 94,750 1,145,250 175,000 1,220,000 905,000 50,000 2,545,000 50,000 240,000 115,000 10,000 705,000 - 85,000 7,780,000 2031 450,000 102,500 962,500 180,000 255,000 930,000 50,000 2,595,000 55,000 130,000 125,000 10,000 715,000 - 85,000 6,645,000 2032 335,000 102,500 682,500 180,000 170,000 990,000 55,000 2,720,000 - 135,000 125,000 10,000 725,000 - 85,000 6,315,000 2033 145,000 27,500 387,500 115,000 190,000 1,000,000 - 45,000 - 140,000 125,000 10,000 730,000 - 95,000 3,010,000 2034 150,000 30,250 184,750 120,000 - 120,000 - 45,000 - 145,000 120,000 - 700,000 - 30,000 1,645,000 2035 160,000 - - - - 120,000 - 45,000 - 150,000 140,000 - 710,000 - 30,000 1,355,000 2036 165,000 - - - - 120,000 - 45,000 - - 140,000 - 615,000 - 30,000 1,115,000 2037 175,000 - - - - 120,000 - - - - 140,000 - 635,000 - 35,000 1,105,000 2038 185,000 - - - - 120,000 - - - - 140,000 - 650,000 - 35,000 1,130,000 2039 190,000 - - - - 120,000 - - - - - - 655,000 - 35,000 1,000,000 2040 200,000 - - - - - - - - - - - 630,000 - 40,000 870,000 2041 210,000 - - - - - - - - - - - 575,000 - 40,000 825,000 2042 220,000 - - - - - - - - - - - 490,000 - 40,000 750,000 2043 225,000 - - - - - - - - - - - 510,000 - 45,000 780,000 2044 235,000 - - - - - - - - - - - 360,000 - 45,000 640,000 Total 5,630,000 836,750 13,533,250 5,465,000 7,000,000 16,185,000 405,000 14,440,000 355,000 2,085,000 1,670,000 90,000 16,155,000 359,231 1,190,000 85,399,231 Primary Special Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Revenue Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes 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 2025 237,811 29,513 384,760 144,553 248,048 390,741 11,400 405,298 9,393 56,540 50,225 3,400 565,428 7,663 45,980 2,590,751 2026 181,785 22,943 272,698 97,170 210,323 248,223 9,900 391,798 8,243 50,308 47,925 3,000 452,881 4,652 34,600 2,036,446 2027 168,460 19,963 218,108 60,550 169,923 221,948 8,400 364,798 6,993 43,458 45,425 2,600 413,668 1,563 32,500 1,778,353 2028 156,285 17,038 169,283 38,950 127,666 194,666 6,900 331,598 5,693 36,888 42,825 2,200 373,698 - 30,550 1,534,238 2029 143,385 13,948 125,860 32,950 84,910 167,160 5,400 289,098 4,343 30,773 40,125 1,800 342,375 - 28,350 1,310,475 2030 130,775 10,858 91,325 26,750 40,535 138,241 3,900 231,973 2,968 24,535 37,375 1,400 321,775 - 26,150 1,088,559 2031 118,370 7,638 62,798 20,350 14,498 107,860 2,400 159,723 1,568 18,050 34,155 1,000 300,363 - 23,950 872,720 2032 106,350 4,288 36,888 13,850 7,825 76,443 825 85,124 - 14,738 30,593 600 278,288 - 21,750 677,559 2033 97,750 2,063 16,988 8,300 2,850 44,274 - 5,918 - 10,950 26,968 200 255,700 - 19,400 491,359 2034 91,100 756 4,619 3,000 - 25,740 - 4,253 - 6,675 22,780 - 231,775 - 17,400 408,098 2035 83,350 - - - - 21,240 - 2,565 - 2,250 18,760 - 206,500 - 15,900 350,565 2036 75,225 - - - - 16,680 - 855 - - 14,070 - 182,200 - 14,400 303,430 2037 66,725 - - - - 12,000 - - - - 9,380 - 158,725 - 12,775 259,605 2038 57,725 - - - - 7,200 - - - - 4,690 - 134,425 - 11,025 215,065 2039 48,350 - - - - 2,400 - - - - - - 109,550 - 9,275 169,575 2040 39,600 - - - - - - - - - - - 86,150 - 7,600 133,350 2041 31,400 - - - - - - - - - - - 64,850 - 6,000 102,250 2042 22,800 - - - - - - - - - - - 44,600 - 4,400 71,800 2043 13,900 - - - - - - - - - - - 24,600 - 2,700 41,200 2044 4,700 - - - - - - - - - - - 7,200 - 900 12,800 Total 1,875,846 129,004 1,383,324 446,423 906,576 1,674,815 49,125 2,272,996 39,198 295,163 425,295 16,200 4,554,749 13,878 365,605 14,448,196 Primary Impact Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Fees Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes 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 2025 617,811 129,763 3,589,510 1,584,553 1,188,048 8,615,741 61,400 945,298 59,393 271,540 150,225 13,400 2,175,428 124,408 145,980 19,672,496 2026 661,785 120,443 2,255,198 1,557,170 1,200,323 1,098,223 59,900 1,431,798 58,243 275,308 147,925 13,000 2,052,881 124,371 124,600 11,181,164 2027 593,460 111,963 2,061,108 1,520,550 1,184,923 1,051,948 58,400 1,604,798 56,993 278,458 145,425 12,600 1,838,668 124,331 107,500 10,751,121 2028 581,285 111,788 1,829,533 203,950 1,202,666 1,049,666 56,900 1,871,598 55,693 271,888 142,825 12,200 1,803,698 - 115,550 9,309,238 2029 578,385 108,698 1,606,110 202,950 1,229,910 1,047,160 55,400 2,329,098 54,343 265,773 140,125 11,800 1,027,375 - 113,350 8,770,475 2030 570,775 105,608 1,236,575 201,750 1,260,535 1,043,241 53,900 2,776,973 52,968 264,535 152,375 11,400 1,026,775 - 111,150 8,868,559 2031 568,370 110,138 1,025,298 200,350 269,498 1,037,860 52,400 2,754,723 56,568 148,050 159,155 11,000 1,015,363 - 108,950 7,517,720 2032 441,350 106,788 719,388 193,850 177,825 1,066,443 55,825 2,805,124 - 149,738 155,593 10,600 1,003,288 - 106,750 6,992,559 2033 242,750 29,563 404,488 123,300 192,850 1,044,274 - 50,918 - 150,950 151,968 10,200 985,700 - 114,400 3,501,359 2034 241,100 31,006 189,369 123,000 - 145,740 - 49,253 - 151,675 142,780 - 931,775 - 47,400 2,053,098 2035 243,350 - - - - 141,240 - 47,565 - 152,250 158,760 - 916,500 - 45,900 1,705,565 2036 240,225 - - - - 136,680 - 45,855 - - 154,070 - 797,200 - 44,400 1,418,430 2037 241,725 - - - - 132,000 - - - - 149,380 - 793,725 - 47,775 1,364,605 2038 242,725 - - - - 127,200 - - - - 144,690 - 784,425 - 46,025 1,345,065 2039 238,350 - - - - 122,400 - - - - - - 764,550 - 44,275 1,169,575 2040 239,600 - - - - - - - - - - - 716,150 - 47,600 1,003,350 2041 241,400 - - - - - - - - - - - 639,850 - 46,000 927,250 2042 242,800 - - - - - - - - - - - 534,600 - 44,400 821,800 2043 238,900 - - - - - - - - - - - 534,600 - 47,700 821,200 2044 239,700 - - - - - - - - - - - 367,200 - 45,900 652,800 Total 7,505,846 965,754 14,916,574 5,911,423 7,906,576 17,859,815 454,125 16,712,996 394,198 2,380,163 2,095,295 106,200 20,709,749 373,109 1,555,605 99,847,427 Primary Impact Tourism General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Fees Revenue Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Taxes 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 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 19,671,131 19,582,142 22,563,000 22,563,000 Property taxes 21,815,000 (3%) 4,277,192 4,239,100 7,391,100 7,391,100 Intergovernmental 7,132,600 (3%) 2,163,583 2,531,062 2,785,600 2,785,600 Public charges for services 2,958,300 6% 1,129,120 1,062,218 1,300,000 1,300,000 Water Utility payment in lieu of tax 1,100,000 (15%) 1,317,321 1,106,319 1,261,800 1,261,800 Licenses and permits 1,356,300 7% 820,187 1,848,195 1,425,500 1,425,500 Miscellaneous 2,017,000 41% 592,686 340,381 619,900 619,900 Fines and penalties 576,900 (7%) 677,971 468,973 521,700 521,700 Other taxes 560,500 7% - - - - Transfers from other funds 500,000 N/A 30,649,191 31,178,390 37,868,600 37,868,600 Total revenues 38,016,600 0% Property Taxes 57% Intergov. 19% Charges for Services 8% Water Utility Payment 3% Licenses and Permits 4% Fines and Penalties 1% Other 8% 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 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. 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. 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 2025 2024 Change Change Village Board 50,100 48,000 2,100 4% Village Manager 90,300 86,200 4,100 5% Clerk Services 673,300 788,500 (115,200) (15%) Human Resources 608,000 342,100 265,900 78% Assessment of Property 203,500 223,100 (19,600) (9%) Building Maintenance 472,500 493,900 (21,400) (4%) Insurances 127,500 154,100 (26,600) (17%) Judicial 228,000 192,700 35,300 18% Village Attorney 414,000 424,800 (10,800) (3%) Financial Services 472,600 467,100 5,500 1% IT 2,519,400 1,918,000 601,400 31% Total General Government 5,859,200 5,138,500 720,700 14% Police 12,488,300 12,015,000 473,300 4% Fire 9,217,900 9,501,000 (283,100) (3%) Fire Protection 1,574,000 1,574,000 - - Pest & Weed 40,300 39,400 900 2% Emergency Government 12,500 12,500 - - Other Protection 12,400 12,100 300 2% Total Public Safety 23,345,400 23,154,000 191,400 1% Street Maintenance 5,312,500 6,591,000 (1,278,500) (19%) Equipment Maintenance 764,500 611,000 153,500 25% Garages 221,500 211,000 10,500 5% Total Public Works 6,298,500 7,413,000 (1,114,500) (15%) Community Quality of Life 223,000 193,000 30,000 16% Old Falls Village 30,200 29,700 500 2% Park Operations 1,141,500 1,094,800 46,700 4% Park Projects 24,800 24,300 500 2% Total Culture & Recreation 1,419,500 1,341,800 77,700 6% CDA 41,000 39,400 1,600 4% Engineering 184,000 (60,800) 244,800 (403%) Zoning & Inspection 541,300 530,500 10,800 2% Planning 327,700 312,200 15,500 5% Total Development 1,094,000 821,300 272,700 33% Total before Other Uses of Funds 38,016,600 37,868,600 148,000 - Transfer to other funds - - - - Total Expenses 38,016,600 37,868,600 148,000 - COMPARATIVE EXPENDITURE BUDGETS Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 4,790,344 4,345,160 5,138,500 5,178,500 General Government 5,859,200 14% 19,096,275 20,668,218 23,154,000 23,154,000 Public Safety 23,345,400 1% 4,286,810 3,490,091 7,413,000 7,413,000 Public Works 6,298,500 (15%) 1,077,747 1,247,886 1,341,800 1,341,800 Culture & Recreation 1,419,500 6% 884,560 1,188,259 821,300 821,300 Conservation and Development 1,094,000 33% 30,135,736 30,939,614 37,868,600 37,908,600 Total operating expenditures 38,016,600 0% 387,478 - - - Transfers Out - - 30,523,214 30,939,614 37,868,600 37,908,600 Total Expenditures 38,016,600 0% by CLASSIFICATION 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 20,270,903 21,272,943 23,474,700 23,474,700 Personnel 23,896,500 2% 6,779,513 6,145,455 10,572,200 10,572,200 Other Operating 9,157,800 (13%) 1,981,349 2,356,270 2,575,200 2,615,200 Contractual Services 3,133,200 22% 1,103,971 1,164,946 1,246,500 1,246,500 Capital Outlay 1,829,100 47% 30,135,736 30,939,614 37,868,600 37,908,600 Total operating expenditures 38,016,600 0% 387,478 - - - Transfers Out - - 30,523,214 30,939,614 37,868,600 37,908,600 Total Expenditures 38,016,600 0% by CLASSIFICATION (%) 2022 2023 2024 2024 2025 ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET 67% 69% 62% 62% Personnel 63% 22% 20% 28% 28% Other Operating 24% 7% 8% 7% 7% Contractual Services 8% 4% 4% 3% 3% Capital Outlay 5% Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 46,311 51,158 48,000 48,000 Village Board 50,100 4% 284,405 103,562 86,200 86,200 Village Manager 90,300 5% 774,911 632,080 788,500 788,500 Clerk Services 673,300 (15%) 111,910 203,545 342,100 382,100 Human Resources 608,000 78% 246,600 312,570 223,100 223,100 Assessing 203,500 (9%) 423,679 417,181 493,900 493,900 Municipal Building Maintenance 472,500 (4%) 109,701 202,212 154,100 154,100 Insurances 127,500 (17%) 188,152 176,817 192,700 192,700 Municipal Court 228,000 18% 445,755 433,607 424,800 424,800 Village Attorney 414,000 (3%) 454,215 460,413 467,100 467,100 Financial Services 472,600 1% 1,704,705 1,352,015 1,918,000 1,918,000 Information Technology 2,519,400 31% 4,790,344 4,345,160 5,138,500 5,178,500 Total Expenditures 5,859,200 14% 16% 14% 14% 14% % of total operating expenditures 15% $- $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 2022 2023 2024 2025 General Government Total Expenditures Trend Page 4.4 100 (VILLAGE BOARD) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 42,884 43,635 42,000 42,000 Personnel 44,100 5% 3,427 7,523 6,000 6,000 Other Operating 6,000 - 46,311 51,158 48,000 48,000 Total Expenditures 50,100 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 157,210 165,839 152,100 152,100 Personnel* 156,200 3% 192,195 7,723 9,100 9,100 Other Operating 9,100 - (65,000) (70,000) (75,000) (75,000) Charged to TIDs (75,000) - 284,405 103,562 86,200 86,200 Total Expenditures 90,300 5% * 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 493,156 436,729 542,500 542,500 Personnel* 472,000 (13%) 226,192 127,347 174,000 174,000 Other Operating 128,800 (26%) 55,563 68,004 72,000 72,000 Contracted services 72,500 1% 774,911 632,080 788,500 788,500 Total Expenditures 673,300 (15%) * 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 94,876 99,529 204,600 204,600 Personnel* 375,400 83% 17,034 104,016 137,500 137,500 Other Operating 152,600 11% - - - 40,000 Contracted services 80,000 N/A 111,910 203,545 342,100 382,100 Total Expenditures 608,000 78% * 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. Increase in full time staff, development of HR department. Page 4.8 130 (ASSESSMENT OF PROPERTY) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 246,600 312,570 223,100 223,100 Contracted services 203,500 (9%) 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 Tyler Technologies, Inc. for assessment services 162,000 Board of Review 1,000 Total contractual services 203,500 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 97,446 98,472 94,400 94,400 Personnel* 102,400 8% 213,512 216,965 228,700 228,700 Other Operating 251,600 10% 112,721 101,744 170,800 170,800 Contracted services 118,500 (31%) 423,679 417,181 493,900 493,900 Total Expenditures 472,500 (4%) * 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. Contracted services fluctuates annually based on scheduled projects. Page 4.10 160 (INSURANCE AND BENEFITS) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change - 3,680 - - Personnel - - 109,701 198,532 154,100 154,100 Other Operating (Insurances) 127,500 (17%) 109,701 202,212 154,100 154,100 Total Expenditures 127,500 (17%) 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 183,394 173,737 187,300 187,300 Personnel 223,300 19% 4,758 3,080 5,400 5,400 Other Operating 4,700 (13%) 188,152 176,817 192,700 192,700 Total Expenditures 228,000 18% 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. Added 0.5 FTE for a total of two FTEs Page 4.12 172 (VILLAGE ATTORNEY) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 336,925 341,933 308,300 308,300 Personnel* 301,300 (2%) 12,377 11,797 15,500 15,500 Other Operating 11,700 (25%) 96,453 79,877 101,000 101,000 Contracted services 101,000 - 445,755 433,607 424,800 424,800 Total Expenditures 414,000 (3%) * Certain personnel costs have also been allocated to 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 379,935 381,856 382,300 382,300 Personnel* 360,400 (6%) 7,618 3,893 6,000 6,000 Other Operating 6,200 3% 66,662 74,664 78,800 78,800 Contracted services 106,000 35% 454,215 460,413 467,100 467,100 Total Expenditures 472,600 1% * 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. No significant changes from prior year. Page 4.14 195 (INFORMATION TECHNOLOGY) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 330,412 299,068 306,300 306,300 Personnel* 319,300 4% 299,723 355,942 381,000 381,000 Other Operating 401,200 5% 503,515 516,798 864,000 864,000 Contracted services 1,252,100 45% 571,055 180,207 366,700 366,700 Capital Outlay 546,800 49% 1,704,705 1,352,015 1,918,000 1,918,000 Total Expenditures 2,519,400 31% * Certain personnel costs have also been allocated to 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 Increase related to project costs associated with Microsoft 365 Readiness Assessment and implementation. Page 4.15 [PUBLIC SAFETY FUNCTION SUMMARY] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 10,653,687 10,830,296 12,015,000 12,015,000 Police 12,488,300 4% 6,814,320 8,209,935 9,501,000 9,501,000 Fire 9,217,900 (3%) 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 34,909 36,972 39,400 39,400 Weed Control 40,300 2% 8,056 6,690 12,500 12,500 Emergency Government 12,500 - 11,442 10,464 12,100 12,100 Other Protection Services 12,400 2% 19,096,275 20,668,218 23,154,000 23,154,000 Total Expenditures 23,345,400 1% 63% 67% 61% 61% % of total operating expenditures 61% 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Public Safety Total Expenditures Trend Page 4.16 200 (POLICE ) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 9,936,479 10,092,962 10,950,100 10,950,100 Personnel* 11,282,000 3% 365,047 364,966 462,900 462,900 Other Operating 551,300 19% 25,691 61,287 106,000 106,000 Contracted services 129,000 22% 326,470 311,081 496,000 496,000 Capital Outlay 526,000 6% 10,653,687 10,830,296 12,015,000 12,015,000 Total Expenditures 12,488,300 4% 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. No significant changes from prior year. Page 4.18 220 (FIRE) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 5,804,758 6,460,716 7,711,500 7,711,500 Personnel 7,514,500 (3%) 789,390 1,064,591 1,486,000 1,486,000 Other Operating 1,079,600 (27%) 127,393 223,945 181,000 181,000 Contracted services 267,300 48% 92,779 460,683 122,500 122,500 Capital Outlay 356,500 191% 6,814,320 8,209,935 9,501,000 9,501,000 Total Expenditures 9,217,900 (3%) 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. Prior year operating expenses included purchase of Self Contained Breathing Apparatus (SCBA). Capital outlay increase related to internal revolving loan payment to Fund 605. Page 4.20 230 (FIRE PROTECTION SERVICES) 2022 2023 2024 2024 2025 % 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES Budget Change 33,662 35,470 36,400 36,400 Personnel 37,300 2% - - 100 100 Other Operating 100 - 1,247 1,502 2,900 2,900 Contracted services 2,900 - 34,909 36,972 39,400 39,400 Total Expenditures 40,300 2% 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 (handled by Clerk Services Department). 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 8,056 6,690 12,500 12,500 Other Operating 12,500 - 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 Police Chief is the Deputy Director. No significant changes from prior year. Page 4.23 290 (OTHER PROTECTION SERVICES) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 1,872 894 2,500 2,500 Other Operating 2,500 - 9,570 9,570 9,600 9,600 Contracted services 9,900 3% 11,442 10,464 12,100 12,100 Total Expenditures 12,400 2% 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] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,489,963 2,610,493 6,591,000 6,591,000 Street Maintenance 5,312,500 (19%) 614,999 645,260 611,000 611,000 Equipment Maintenance 764,500 25% 181,848 234,338 211,000 211,000 Municipal Garages 221,500 5% 4,286,810 3,490,091 7,413,000 7,413,000 Total Expenditures 6,298,500 (15%) 14% 11% 20% 20% % of total operating expenditures 17% 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 $8,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Public Works Total Expenditures Trend Page 4.25 400 (STREET MAINTENANCE) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 1,456,627 1,534,657 1,528,000 1,528,000 Personnel* 1,399,000 (8%) 2,169,060 1,221,571 4,998,000 4,998,000 Other Operating 3,785,000 (24%) 76,885 69,871 90,000 90,000 Contracted services 95,000 6% 106,667 207,975 255,000 255,000 Capital Outlay 393,500 54% (319,276) (423,581) (280,000) (280,000) Transfer to Storm Water Ut. (360,000) 29% 3,489,963 2,610,493 6,591,000 6,591,000 Total Expenditures 5,312,500 (19%) * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: Prior year included an additional $1.92M and $931k for street maintenance. Capital outlay increase related to internal revolving loan payment to Fund 605. 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. Page 4.26 420 (EQUIPMENT MAINTENANCE) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 337,430 408,152 336,000 336,000 Personnel* 487,000 45% 234,493 206,758 245,000 245,000 Other Operating 247,500 1% 43,076 30,350 30,000 30,000 Contracted services 30,000 - 614,999 645,260 611,000 611,000 Total Expenditures 764,500 25% * 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 increase due to one employee moving from Water to Equipment Maintenance. Page 4.27 440 (MUNICIPAL GARAGES) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 150,908 203,472 171,000 171,000 Other Operating 181,500 6% 30,940 30,866 40,000 40,000 Contracted services 40,000 - 181,848 234,338 211,000 211,000 Total Expenditures 221,500 5% 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] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 192,481 186,604 193,000 193,000 Community Life 223,000 16% 21,532 46,711 29,700 29,700 Old Falls Village 30,200 2% 844,016 998,749 1,094,800 1,094,800 Park Operations 1,141,500 4% 19,718 15,822 24,300 24,300 Park Projects 24,800 2% 1,077,747 1,247,886 1,341,800 1,341,800 Total Expenditures 1,419,500 6% 4% 4% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Culture and Recreation Total Expenditure Trend Page 4.29 180 (COMMUNITY LIFE) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 192,481 186,604 193,000 193,000 Other Operating 223,000 16% BUDGET HIGHLIGHTS: Includes Cable Access Contract costs. Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 21,532 46,711 29,700 29,700 Other Operating 30,200 2% 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 457,918 538,750 614,000 614,000 Personnel 624,000 2% 143,990 190,924 219,500 219,500 Other Operating 247,500 13% 242,108 269,075 261,300 261,300 Contracted services 270,000 3% 844,016 998,749 1,094,800 1,094,800 Total Expenditures 1,141,500 4% 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. No significant changes from prior year. Page 4.32 640 (PARK PROJECTS) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 19,718 15,822 24,300 24,300 Other Operating 24,800 2% 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 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 No significant changes from prior year. Page 4.33 [CONSERVATION AND DEVELOPMENT] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 42,122 42,649 39,400 39,400 Community Dev Authority (CDA) 41,000 4% (36,529) 68,862 (60,800) (60,800) Engineering Services 184,000 (403%) 477,247 658,537 530,500 530,500 Zoning and Building Inspections 541,300 2% 401,720 418,211 312,200 312,200 Planning 327,700 5% 884,560 1,188,259 821,300 821,300 Total Expenditures 1,094,000 33% 3% 4% 2% 2% % 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Conservation and Development Total Expenditures Trend Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 38,658 40,780 37,400 37,400 Personnel 39,000 4% 3,464 1,869 2,000 2,000 Other Operating 2,000 - 42,122 42,649 39,400 39,400 Total Expenditures 41,000 4% 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 505,381 475,218 553,000 553,000 Personnel* 580,500 5% 9,798 12,724 14,900 14,900 Other Operating 68,900 362% 23,955 30,008 15,000 15,000 Contracted services 15,000 - 7,000 5,000 6,300 6,300 Capital Outlay 6,300 - (318,055) (240,229) (370,000) (370,000) Less charged to developers & projects (245,000) (34%) (52,726) (4,376) (55,000) (55,000) Less charged to TIDs (16,700) (70%) (211,882) (209,483) (225,000) (225,000) Less charged to utilities (225,000) - (36,529) 68,862 (60,800) (60,800) Total Expenditures 184,000 (403%) 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 191,771 236,135 232,000 232,000 Personnel* 241,000 4% 4,564 7,924 8,800 8,800 Other Operating 9,800 11% 280,912 414,478 289,700 289,700 Contracted services 290,500 - 477,247 658,537 530,500 530,500 Total Expenditures 541,300 2% 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. No significant changes from prior year. Page 4.37 790 (PLANNING) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 358,920 353,294 261,500 261,500 Personnel 259,500 (1%) 4,742 3,256 10,700 10,700 Other Operating 18,200 70% 401,720 418,211 312,200 312,200 Total Expenditures 327,700 5% 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. Operating expenses include one leased vehicle. Page 4.38 [OTHER FINANCING USES SUMMARY] 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 387,478 - - - Non-Operating Expenditures - - Page 4.39 910 (NON-OPERATING EXPENDITURES) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 387,478 - - - Tr ansfer Surplus to Muni-Facilities Fund - - 387,478 - - - 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: 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,919,000 2,008,000 2,025,000 2,025,000 Real estate/personnel prop taxes 2,112,900 4% 160,254 205,737 181,600 181,600 Other revenues 206,400 14% 2,079,254 2,213,737 2,206,600 2,206,600 Total Revenues 2,319,300 5% 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,706,761 1,796,377 1,867,600 1,867,600 Operating expenditures 1,969,500 5% 308,191 301,684 339,000 493,768 Building maintenance 349,800 3% 2,014,952 2,098,061 2,206,600 2,361,368 Total Expenditures 2,319,300 5% 64,302 115,676 - (154,768) Revenues less expenditures - 1,021,150 1,085,452 1,201,128 1,201,128 Fund balance, beginning 1,046,360 1,085,452 1,201,128 1,201,128 1,046,360 Fund balance, ending 1,046,360 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) 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,631,000 1,713,000 1,711,000 1,711,000 Property taxes 1,791,100 5% 82,910 79,365 92,600 92,600 Intergovernmental 87,200 (6%) 12,898 15,153 13,300 13,300 Public charges for services 16,200 22% 26,462 46,958 25,000 25,000 Interest earnings 41,300 65% 29,199 36,552 25,700 25,700 Other miscellaneous revenues 33,700 31% 1,782,469 1,891,028 1,867,600 1,867,600 Total revenues 1,969,500 5% 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,336,993 1,354,932 1,420,000 1,420,000 Salaries/benefits 1,496,000 5% 219,712 221,411 222,600 222,600 Library Materials 225,300 1% 26,415 32,226 19,500 19,500 Public Services 25,700 32% 7,580 8,193 6,800 6,800 Training 9,300 37% 18,567 22,980 20,100 20,100 Materials and supplies 27,100 35% 4,826 3,231 3,300 3,300 Repairs/maintenance eq. 3,100 (6%) 5,045 6,246 6,800 6,800 Rentals 6,700 (1%) 25,267 33,110 43,000 43,000 Property and equipment 43,800 2% 770 3,258 4,100 4,100 Utilities 3,300 (20%) 38,139 85,555 97,600 97,600 Contractual services 102,300 5% 23,447 25,235 23,800 23,800 Property insurance 26,900 13% 1,706,761 1,796,377 1,867,600 1,867,600 Total expenditures 1,969,500 5% 75,708 94,651 - - Revenues less expenditures - 524,066 599,774 694,425 694,425 Fund balance, beginning 694,425 599,774 694,425 694,425 694,425 Fund balance, ending 694,425 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) 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 288,000 295,000 314,000 314,000 Property taxes 321,800 2% 8,785 27,709 25,000 25,000 Interest earnings 28,000 12% 296,785 322,709 339,000 339,000 Total revenues 349,800 3% 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 47,564 47,972 47,700 47,700 Salaries/benefits 52,700 10% 3,884 5,057 5,100 5,100 Materials and supplies 5,100 - 43,138 23,802 57,000 211,768 Repairs/maintenance equipment 40,000 (30%) 132,726 138,205 128,100 128,100 Utilities 143,600 12% 80,879 86,648 101,100 101,100 Contractual services 108,400 7% 308,191 301,684 339,000 493,768 Total expenditures 349,800 3% (11,406) 21,025 - (154,768) Revenues less expenditures - 497,084 485,678 506,703 506,703 Fund balance, beginning 351,935 485,678 506,703 506,703 351,935 Fund balance, ending 351,935 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: No significant changes from prior year. Page 5.4 FUND 500 (DEBT SERVICE) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E REVENUES BUDGET Change 2,525,000 2,525,000 2,525,000 2,525,000 Property Tax Levy for Debt Service 3,456,000 37% 40,445 14,553 - - Interest earnings 10,800 N/A Transfers in from: 282,951 - - - General Operating Budget - - 151,474 379,204 359,100 359,100 Special Revenue - Impact Fees 618,000 72% 10,061 94,396 87,800 87,800 Tourism Commission 130,000 48% 10,156 - - - Special Assessment Fund - - 2,595,505 2,290,677 2,017,000 2,017,000 Municipal Facilities/Equipment 1,708,200 (15%) 44,026 98,950 - - Capital Projects Fund - - 937,323 963,823 1,174,000 1,174,000 TID #6 - Main Street 1,188,000 1% 1,748,450 2,024,393 1,970,000 1,970,000 TID #8 - Falls Parkway 8,616,000 337% 57,917 67,345 63,000 63,000 TID #9 - Village Centre / Appleton 61,000 (3%) 406,377 576,462 585,300 585,300 TID #10 - Woodland Prime 945,000 61% 46,978 51,243 55,400 55,400 TID #11 - Wacker Neuson 59,000 6% 284,370 283,543 278,000 278,000 TID #12 - Lilly Rd Industrial 272,000 (2%) 156,675 154,575 152,400 152,400 TID #13 - Flint Drive 150,000 (2%) - 4,755 8,700 8,700 TID #14 - Glenroy 13,000 49% 9,297,708 9,528,919 9,275,700 9,275,700 Total Revenues 17,227,000 86% 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 7,707,951 7,255,000 7,325,000 7,325,000 Bond Principal payments 15,255,000 108% 1,986,725 2,128,763 1,950,700 1,950,700 Bond Interest payments 1,972,000 1% 9,694,676 9,383,763 9,275,700 9,275,700 Total Expenditures 17,227,000 86% (396,968) 145,156 - - Net increase (decrease) - 398,216 1,248 146,404 146,404 Fund Balance, beginning 146,404 1,248 146,404 146,404 146,404 Fund Balance, end of year 146,40 4 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,364,281 2,441,831 2,875,000 2,875,000 Landfill tipping fees 2,590,000 (10%) 21,098 100,687 - - Intergovernmental revenues - - 86,063 287,246 134,500 134,500 Interest earnings 261,100 94% 700,000 - - - Bond proceeds - - 80,236 22,680 50,000 50,000 Miscellaneous 50,000 - 3,251,678 2,852,444 3,059,500 3,059,500 Total Income 2,901,100 (5%) EXPENDITURES: 783 22,923 430,000 430,000 Cap Outlay - General government 40,000 (91%) - 1,129,933 71,000 473,000 Cap Outlay - Public Safety - (100%) 283,051 1,430,394 541,000 826,000 Cap Outlay - Public Works 445,000 (18%) - 2,312 - - Cap Outlay - Culture & Recreation - - 283,834 2,585,562 1,042,000 1,729,000 Total Capital Outla y 485,000 (53%) 20,935 172,753 - - Contracted services - - 16,589 683 - - Interest and fiscal charges - - 321,358 2,758,998 1,042,000 1,729,000 Total Expenditure s 485,000 (53%) 2,930,320 93,446 2,017,500 1,330,500 Net increase (decrease) 2,416,100 NON-OPERATING ITEMS: - 799,279 - - Fire Impact Fee Reimb (Fund 200) - - 240,000 382,000 425,000 425,000 Gen Fund equip loan repayments 800,000 88% 387,478 - - - Surplus Transfer from General Fund - - - - - - Transfer to General Fund (500,000) N/A (2,595,505) (2,290,677) (2,017,000) (2,017,000) Transfer to Debt Service Fund (1,708,200) (15%) 962,293 (1,015,952) 425,500 (261,500) Net increase (decrease) 1,007,900 5,956,159 6,918,452 5,902,500 5,902,500 Fund Balance, beginning of year 5,641,000 6,918,452 5,902,500 6,328,000 5,641,000 Fund Balance, end of year 6,648,900 The 2025 Budget provides for the following capital outlay: Public Works 5yd Dump - Plow/Wing/Sander 275,000$ Public Works 5yd Dump - Plow/Wing/Sander 275,000 Public Works Arm Mower 220,000 Public Works Skid Steer 160,000 Public Works 72" Zero Turn Mower 22,500 Public Works 60" Zero Turn Mower 20,500 Public Works Pavement Line Painter 20,000 Fire Department Engine 1,000,000 Fire Department Ambulance 430,000 General Government Upstairs bathroom remodel 40,000 2,463,000$ Note: The Village will borrow debt for purchases over $250k Revolving Loan Payments from General Fund: Public Works 388,500$ Fire Department 346,500 Police 60,000 Engineering 5,000 800,000$ 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 4,445 14,685 6,000 6,000 Investment earnings 16,000 167% 21,770 17,451 22,000 22,000 Dividend on CVMIC investment 17,000 (23%) 26,215 32,136 28,000 28,000 Total operating revenues 33,000 18% EXPENSES: 54,112 48,992 80,000 80,000 Insurance premiums 52,000 (35%) (113,901) (96,893) 15,000 15,000 Claims and deductibles paid 15,000 - 40,787 (47,901) 135,000 135,000 Total operating expenses 102,000 (24%) (14,572) 80,037 (107,000) (107,000) NET INCOME (LOSS) (69,000) (36%) 279,405 264,833 344,870 344,870 Net assets, beginning of year 237,870 264,833 344,870 237,870 237,870 Net assets, end of year 168,870 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,226,219 5,775,586 5,345,700 5,345,700 Charges to customers for services 6,042,200 13% 1,573,861 1,573,861 1,574,000 1,574,000 Hydrant Rental charged to Village 1,574,000 - 12,515 7,805 6,500 6,500 Other Revenue 8,000 23% 6,812,595 7,357,252 6,926,200 6,926,200 Subtotal operating revenues 7,624,200 10% OPERATING EXPENSES: 1,767,054 2,105,756 1,990,200 1,990,200 Source of Supply 2,025,000 2% 402,241 410,922 466,000 466,000 Pumping 448,000 (4%) 126,788 149,636 182,000 184,500 Water Treatment 181,500 - 501,839 328,223 332,500 332,500 Transmission & Distribution 350,500 5% 199,561 210,623 220,000 220,000 Billing & collections 222,000 1% 1,288,283 1,901,940 1,376,700 1,404,700 Administration & General 1,440,900 5% 2,020,150 2,128,325 2,120,000 2,120,000 Depreciation 2,250,000 6% 6,305,916 7,235,425 6,687,400 6,717,900 Subtotal operating expenses 6,917,900 3% 506,679 121,827 238,800 208,300 OPERATING INCOME / (LOSS) 706,300 196% NON-OPERATING ITEMS: 283,529 723,624 741,100 741,100 Interest earnings 728,000 (2%) 648,787 449,956 725,000 725,000 Impact fees 725,000 - 1,149,521 (65,976) 8,200 8,200 Miscellaneous revenue 15,200 85% 418,789 76,795 250,000 250,000 Lease revenue 285,000 14% 34,056 34,414 30,000 30,000 Amortization of debt premium 30,000 - (260,230) (304,920) (261,000) (261,000) Interest expense on long-term debt (565,000) 116% (55,983) (83,423) (2,700) (2,700) Other fiscal charges (2,500) (7%) 2,218,469 830,470 1,490,600 1,490,600 NET NON-OPERATING ITEMS 1,215,700 (18%) (1,129,120) (1,062,218) (1,300,000) (1,300,000) Transfers to governmental funds - PILOT (1,100,000) (15%) 1,377,893 985,211 - - Transfers from other funds - - 952,616 3,129,897 - - Capital contributions - - 3,926,537 4,005,187 429,400 398,900 NET INCOME / (LOSS) 822,000 91% 71,768,685 75,695,222 79,700,409 79,700,409 Net Assets, beginning of year 80,099,309 1% 75,695,222 79,700,409 80,129,809 80,099,309 Net Assets, end of year 80,921,309 1% 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 47,500 Structural Improvements 33,000 Computer Software 30,000 Telemetering Equipment 13,000 Hydrant replacements 10,000 Office, Lab & Garage Equip 8,500 908,700$ 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 234 miles of mains and approximately 2,984 hydrants. Seven wells ranging from 58 feet to 1,750 feet in depth. Five 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 9,648,773 10,072,961 9,992,300 9,992,300 Charges to customers for services 9,796,000 (2%) OPERATING EXPENSES: 1,792,124 2,283,549 2,090,200 2,097,200 VMF-Operations & Maintenance 2,099,400 - 2,744,577 2,953,386 2,871,000 2,871,000 Sewage Treatment - User Charge 3,352,000 17% 4,560,590 5,000,537 5,127,800 5,127,800 Sewage Treatment - Capital Charge 5,296,000 3% 1,516,027 1,572,818 1,516,000 1,516,000 Depreciation 1,600,000 6% 10,613,318 11,810,290 11,605,000 11,612,000 Subtotal operating expenses 12,347,400 6% (964,545) (1,737,329) (1,612,700) (1,619,700) OPERATING INCOME / (LOSS) (2,551,400) 58% NON-OPERATING ITEMS: 106,100 297,843 169,500 169,500 Interest earnings 500,000 195% 501,877 370,937 500,000 500,000 Impact fees 520,000 4% - 622,346 - - Grant revenues - - - 174,100 - - Other revenues - - (15,793) (12,978) (19,000) (19,000) Interest on long-term debt (8,000) (58%) (292) (283) (500) (500) Other fiscal charges - (100%) 591,892 1,451,965 650,000 650,000 NET NON-OPERATING ITEMS 1,012,000 56% 1,177,587 3,581,230 - - Capital contributions - - - 804,934 3,295,866 (962,700) (969,700) NET INCOME / (LOSS) (1,539,400) 60% 62,442,286 63,247,220 66,543,086 66,543,086 NET ASSETS, BEGINNING OF YEAR 65,573,386 (1%) 63,247,220 66,543,086 65,580,386 65,573,386 NET ASSETS, END OF YEAR 64,033,986 (2%) BUDGETED CAPITAL OUTLAY Mains 170,000$ Manholes 80,000 Lift Stations 35,000 Computer Software 30,000 315,000$ 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) 2022 2023 2024 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,000 931,000 - - RE/Personal property taxes - - - - 1,891,900 1,891,900 Charges to customers for services 2,206,500 17% 56,426 60,747 50,500 50,500 Licenses and permits 50,500 - 987,426 991,747 1,942,400 1,942,400 Total operating revenues 2,257,000 16% OPERATING EXPENSES: 360,932 346,016 593,900 593,900 Salaries/Benefits 619,000 4% 319,276 423,581 293,700 293,700 Wage/Benefit Transfers - DPW 360,000 23% 160,653 228,158 238,800 238,800 Other operating expenses 248,800 4% 812,723 853,829 816,000 816,000 Depreciation 925,000 13% 1,653,584 1,851,584 1,942,400 1,942,400 Total operating expenses 2,152,800 11% (666,158) (859,837) - - NET OPERATING LOSS 104,200 N/A NON-OPERATING ITEMS: 10,501 7,373 1,500 1,500 Interest earnings 3,100 107% 500 (1,086) 500 500 Miscellaneous revenues 500 - (492) (283) (500) (500) Bond expenses (500) - (62,111) (160,467) (137,200) (137,200) Interest expense (218,000) 59% (51,602) (154,463) (135,700) (135,700) NET NON-OPERATING ITEMS (214,900) 58% - 64,800 - - Transfers from other funds - - 973,034 2,640,872 - - Capital contributions - - 255,274 1,691,372 (135,700) (135,700) NET INCOME / (LOSS) (110,700) (18%) 30,018,098 30,273,372 31,964,744 31,964,744 Net assets, beginning of year 31,829,044 30,273,372 31,964,744 31,829,044 31,829,044 Net assets, end of year 31,718,344 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. Charges for operational activities by public works employees are recorded in the utility via wage/ benefit transfers from the General Fund. 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) 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 2,087,443 2,165,211 2,248,800 2,248,800 Refuse collection fee 2,318,000 3% 80,488 80,181 80,000 80,000 Recycling State aids 80,000 - - - - - Recycling rebate - - 10,741 9,724 10,000 10,000 Sales of recycling carts 9,500 (5%) 12,783 32,148 8,000 8,000 Interest Earnings 19,700 146% 2,191,455 2,287,264 2,346,800 2,346,800 Total revenue s 2,427,200 3% 2022 2023 202 4 2024 2025 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,519,481 1,573,734 1,629,500 1,629,500 Garbage collection contract 1,680,000 3% 1,519,481 1,573,734 1,629,500 1,629,500 Sub-total garbage collection 1,680,000 3% 575,755 596,983 619,300 619,300 Recycling collection contract 638,000 3% 18,000 16,727 25,000 60,355 Spring brush pick-up 35,000 40% 5,661 7,856 6,000 6,000 Household hazardous materials 6,000 - 10,487 34,070 12,300 12,300 General administrative expense 36,000 193% 609,903 655,636 662,600 697,955 Sub-total recycling 715,000 8% 2,129,384 2,229,370 2,292,100 2,327,455 Total expenditures 2,395,000 4% 62,071 57,894 54,700 19,345 Net income (expense) 32,200 - - - - Transfer from General Fund - - 62,071 57,894 54,700 19,345 Net income (expense) 32,200 100,299 162,370 220,264 220,264 Fund balance, beginning 239,609 162,370 220,264 274,964 239,609 Fund balance, ending 271,809 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 $174.12 will be placed on the 2024 tax bill for 2025 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 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND 21,815,00022,563,00019,582,10019,671,10019,498,10019,527,400 21,815,00022,563,00019,582,10019,671,10019,498,10019,527,400 244,50010,700(3,400) 4,400 3,0003,7002,6004,5001,7001,000 2,5003,0002,6002,6002,9002,400 210,000195,000148,000116,000119,70063,200 55,00055,00056,20084,70051,50024,200 290,000265,000255,200225,800211,400198,500 560,500521,700469,000678,100397,900285,900 1,475,0001,446,400515,700511,100503,800495,000 659,500659,500659,500659,500659,500659,500 692,400324,800324,800375,000273,000299,700 100,700100,700100,700100,700100,70050,500 7,0007,0007,0007,000639,600 100,000 7,6004,30012,4008,400 23,000 1,600,0002,135,700 226,000193,000158,100156,400156,200155,500 2,272,0002,524,0002,472,7002,463,2002,141,9002,379,900 7,132,6007,391,1004,239,1004,277,2003,854,5004,711,100 50,00050,00045,50043,80064,20042,500 16,00010,00021,00018,9009,1008,900 3,5003,5003,5003,4003,3003,000 15,00015,00019,70016,60015,60010,900 200200200500 100100100100100 2,5002,0002,3002,0002,5001,900 12,00012,00010,10012,40011,90011,200 2,3002,0001,5002,3001,100800 30,00027,00030,40025,00027,00017,700 12,00012,00010,90010,60012,70011,500 16,00016,00014,80015,20015,20014,800 615,000570,000473,800663,200477,500600,200 205,000205,000192,500168,300146,400142,400 175,000150,000110,300161,900117,600140,800 140,000130,000123,700110,400110,500104,600 7,0005,0006,3005,1004,9005,900 5,0002,0003,0001,4001,6001,500 15,00015,00010,00011,40015,10013,600 25,00025,00018,20031,40021,90021,400 10,00010,0007,80012,90013,30015,900 1,356,3001,261,8001,105,6001,316,5001,072,0001,169,600 PROPERTY TAXES 100-000-010-7000-0000 RE/PP TAXES PROPERTY TAXES OTHER TAXES 100-000-010-7003-0000 OMITTED TAXES 100-000-010-7004-0000 CHARGEBACK REVENUES 100-000-010-7012-0000 INT-DELINQUENT TAXES 100-000-010-7020-0000 MOBILE HOME TAX VIL PORTION 100-000-010-7030-0000 HOTEL/MOTEL ROOM TAX 100-000-090-7692-0000 PILOT ON EXEMPT PROPERTY 100-000-220-7050-0000 2% FIRE DUES OTHER TAXES INTERGOVERNMENTAL 100-000-010-7100-0000 SHARED REVENUES 100-000-010-7100-0001 COMPUTER AID 100-000-010-7100-0003 PERSONAL PROPERTY AID 100-000-010-7100-0005 CABLE PROVIDER AID 100-000-010-7103-0000 GRANT REVENUES 100-000-195-7130-0000 GRANTS 100-000-200-7130-0000 GRANTS - POLICE 100-000-210-7130-0000 GRANTS - EMS 100-000-220-7130-0000 GRANTS - FIRE 100-000-400-7120-0000 CONNECT.ST/HWY AIDS 100-000-400-7122-0000 TRANSPORTATION AIDS INTERGOVERNMENTAL LICENSES AND PERMITS 100-000-010-7200-0000 LIQUOR/MALT LICENSES 100-000-010-7202-0000 OPERATOR LICENSES 100-000-010-7204-0000 CIGARETTE LICENSE 100-000-010-7206-0000 DOG LIC-VMF SHARE 100-000-010-7214-0000 THEATER LICENSES 100-000-010-7218-0000 TRAILER PARK LICENSES 100-000-010-7220-0000 TAXI/AUCT/MISC.LICENSES 100-000-010-7222-0000 AMUSEMENT DEVICE LICENSES 100-000-010-7266-0000 ITINERANT PEDDLERS LICENS 100-000-010-7272-0000 PARK USE PERMITS 100-000-200-7268-0000 PARKING PERMITS 100-000-200-7276-0000 ALARM PERMITS 100-000-770-7250-0000 BUILDING PERMITS 100-000-770-7252-0000 ELECTRICAL PERMITS 100-000-770-7254-0000 PLUMBING PERMITS 100-000-770-7256-0000 HEATING PERMITS 100-000-770-7260-0000 CURB CUTS 100-000-770-7262-0000 STREET EXCAVATION 100-000-770-7264-0000 SIGN PERMITS 100-000-770-7270-0000 OCCUPANCY PERMITS 100-000-790-7496-0000 ZONING PERMIT LICENSES AND PERMITS Page 8.1 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND PUBLIC CHARGE FOR SERVICE 100100ACCTG SERV FEE100-000-010-7400-0000 20,00020,00017,70021,80026,60028,400MATL.SALES&SERVICES100-000-010-7490-0000 400100500400OPEN RECORDS REQUEST100-000-010-7499-0000 1,5002,0001,4001,4002,3003,300ACCIDENT&THEFT REPORTS100-000-200-7420-0000 225,000152,000158,000154,700143,800138,600SCHOOL LIAISON OFFICER100-000-200-7421-3000 1,0005,0005005,6005,4003,200MISC PD REVENUES100-000-200-7422-0000 1,0002,0001001,6002,9001,700FINGERPRINTS100-000-200-7422-0001 200200200200300300HUNTING PROCESSING CHG100-000-200-7740-0000 2,203,900AMBULANCE FEES100-000-210-7435-0000 (143,900)AMBUL-NON COLLECTIBLE100-000-210-7435-0001 (892,900)AMBUL-INSUR. ADJUST100-000-210-7435-0003 6,0005,1008,4007,000FD PLAN REVIEW FEES100-000-220-7330-0001 3,725,0004,100,0004,502,4002,891,4002,475,600AMBULANCE FEES100-000-220-7435-0000 (200,000)(324,100)(191,100)(123,200)AMBUL-NON COLLECTIBLE100-000-220-7435-0001 (1,600,000)(1,800,000)(2,324,700)(1,147,000)(1,020,500)AMBUL-INSUR. ADJUST100-000-220-7435-0003 417,000359,000331,000292,000275,500254,000CONTRACTED FIRE DEPT SERVICES100-000-220-7436-0005 2,9001,5001,5002,6001,6001,200WEED CUT REPAYMENTS100-000-260-7411-0000 6008006001,000800800WEED CUT ADMIN. FEES100-000-260-7412-0000 10,00025,00019,70022,80019,70023,700DPW LA BOR REIMB100-000-400-7441-0000 500500(100)6002,3002,700HOUSE NUMBERS100-000-770-7493-0000 6,8009,00010,6009,30010,6005,400CERTIF COMMTY REVIEW FEE100-000-770-7738-0000 1,3001,3001,7006007001,200CODE COMPLIANCE INSPECTIONS100-000-770-7742-0000 600OVC APPLICATION FEE100-000-790-7495-0000 800700700500700OUTDOOR CAFE PERMIT100-000-790-7497-0000 1,0001,0004,9002,100SPECIAL APPEARANCE100-000-790-7735-0000 7,5009,5006,8009,0006,80010,500SUBDIVISION REVIEW FEES100-000-790-7736-0000 138,00090,000126,70080,80050,9008,500PROJECT REVIEW FEES100-000-790-7737-0000 2,958,3002,785,6002,531,7002,164,2001,896,5001,660,900PUBLIC CHARGE FOR SERVICE INTEREST INCOME 1,345,000745,000882,400120,80010,400114,000INTEREST-STATE POOL100-000-010-7600-0000 79,00061,00074,80027,7007,40013,100INTEREST ON ADVANCE - TID #6100-000-010-7600-0618 9,0007,0008,9004,0001,1001,900INTEREST ON ADVANCE - TID #7100-000-010-7600-0619 10,2002,7004,800INTEREST ON ADVANCE - TID #9100-000-010-7600-0621 10,0001,00031,100INTEREST EARNINGS - OTHER100-000-010-7600-0900 3,5005,0002,0005,8008,2008,300INT-PAST DUE INVOICES100-000-010-7610-0000 1,436,500828,000968,100168,50030,800173,200INTEREST INCOME MISCELLANEOUS 35,00035,00078,30038,40042,5003,400MISC REVENUE100-000-010-7700-0000 3,800WAUK CO COLLECTIONS REVENUE100-000-010-7700-0010 3004,000MISC DONATIONS100-000-010-7705-0000 54,30045,00044,20044,20044,20044,200MENO FALLS SCHOOL DIST RENTAL INCOME100-000-010-7707-0000 385,000400,000371,600396,600382,700362,700CABLE TV REVENUES100-000-010-7710-0000 261,20028,800BILLBOARD AGREEMENT100-000-010-7711-0000 7,9007,7007,7007,5007,3007,100PROPERTY RENTAL - CABLE TV100-000-010-7712-0000 86,50085,00080,20078,60074,40071,600TOWER LEASE AGREEMENTS100-000-010-7713-0000 3008003008001,200800SODA AGREEMENT100-000-010-7713-0010 (2,300)SALE OF VILLAGE PROPERTY100-000-010-7720-0000 5,5005,00028,4004,7008,2006,200MISC RENTALS100-000-010-7750-0000 121,100105,600INS.DIVIDENDS/AWARDS100-000-010-7770-0000 21,200SETTLEMENTS-CLAIMS MISC.100-000-150-7780-0000 Page 8.2 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND MISCELLANEOUS 21,700SETTLEMENTS-CLAIMS MISC.100-000-195-7780-0000 1,0004,0001,8004,4003,5003,500SCRAP METAL SALES100-000-350-7725-0000 1,1004,0001,000PARK DONATIONS100-000-620-7705-0000 5,00015,0002,50018,00019,10021,800PUBLICATION FEES100-000-790-7730-0000 580,500597,500880,000744,200733,600526,300MISCELLANEOUS CHARGES TO WATER UTILITY 1,100,0001,300,0001,062,2001,129,1001,152,2001,233,400WU TAXES TO GF100-000-090-7690-0000 1,100,0001,300,0001,062,2001,129,1001,152,2001,233,400CHARGES TO WATER UTILITY TRANSFERS IN 500,000TFR FROM MUNICIPAL FACILITIES100-000-090-7801-0605 500,000TRANSFERS IN FINES AND PENALTIES 510,000545,000420,500514,900588,000542,200COURT RECEIPTS100-000-200-7300-0000 45,00055,00043,90052,10053,70047,600PARKING VIOLATIONS100-000-200-7310-0000 5,5005,5005,8005,0005,3005,100IMPOUNDED DOGS100-000-200-7320-0000 15,00013,00013,90019,00013,40014,300FALSE ALARMS PENALTIES100-000-200-7330-0000 1,0001,0005001,300600600BLOOD ANALYSIS FEE100-000-200-7422-0008 400400400400400100WARRANT FEES100-000-200-7422-0010 576,900619,900485,000592,700661,400609,900FINES AND PENALTIES OTHER FINANCING SOURCES 1,240,000PROCEEDS - DEBT ISSUE100-000-800-7800-0000 7,40066,500DEBT PREMIUM100-000-800-7800-0004 7,4001,306,500OTHER FINANCING SOURCES 38,016,60037,868,60031,322,80030,741,60029,304,40031,204,200ESTIMATED REVENUES - FUND 100 Page 8.3 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 100-000 - VILLAGE BOARD SALARIES & WAGES 41,00039,00040,50039,80040,70041,000SALARIES100-100-000-8000-0000 41,00039,00040,50039,80040,70041,000SALARIES & WAGES FRINGE BENEFITS 3,0003,0003,1003,0003,1003,100FICA100-100-000-8010-0000 100100100100WORKER'S COMP INSURANCE100-100-000-8016-0000 3,1003,0003,2003,0003,2003,200FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 100TRAINING & EDUCATION100-100-000-8070-0000 100EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 6,0006,0007,4003,4002,3005,900VB GENERAL EXPENSE100-100-000-8490-0000 6,0006,0007,4003,4002,3005,900OTHER OPERATING 50,10048,00051,20046,20046,20050,100Totals for dept 100-000 - VILLAGE BOARD Page 8.4 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 110-000 - VILLAGE MANAGER SALARIES & WAGES 124,000120,000119,300113,200109,900111,200SALARIES100-110-000-8000-0000 11,6009,8005,4006,100VACATION PAYOUT100-110-000-8001-2000 124,000120,000130,900123,000115,300117,300SALARIES & WAGES FRINGE BENEFITS 9,0009,0007,8007,5007,3006,800FICA100-110-000-8010-0000 9,0008,0008,7008,2008,0007,600PENSION-VMF100-110-000-8011-0000 12,00013,00016,70016,90015,70015,100HEALTH INSURANCE100-110-000-8013-0000 1,0001,000600600600600DENTAL INSURANCE100-110-000-8014-0000 1,0001,0001,000900800800LIFE INSURANCE100-110-000-8015-0000 200100200100200100WORKER'S COMP INSURANCE100-110-000-8016-0000 (10,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENE TID 6 TRANSFERS100-110-000-8030-0618 (5,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TID 7100-110-000-8030-0619 (10,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFERS TID 8100-110-000-8030-0620 (10,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFERS TID 9100-110-000-8030-0621 (10,000)(10,000)(10,000)(10,000)(10,000)(10,000)WAGE/BENEFIT TRANSFER TO TID #10100-110-000-8030-0630 (5,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #11100-110-000-8030-0631 (5,000)( 5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #12100-110-000-8030-0632 (5,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #13100-110-000-8030-0633 (5,000)(5,000)(5,000)(5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #14100-110-000-8030-0634 (5,000)(5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #15100-110-000-8030-0635 (5,000)(5,000)WAGE/BENEFIT TRANSFER TO TID #16100-110-000-8030-0636 (42,800)(42,900)(35,000)(30,800)(32,400)(34,000)FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 3,0003,0003,800700TRAINING & EDUCATION100-110-000-8070-0000 3,0003,0003,800700EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 187,200GENERAL EXPENSES100-110-000-8490-0000 187,200OTHER OPERATING MATERIALS AND SUPPLIES 3,0003,0002,0002,6002,8002,600OFFICE SUPPLIES100-110-000-8100-0000 1,8001,6001,2001,4001,4001,400MEMBERSHIP/PUBLICATIONS100-110-000-8100-0210 8001,0006001,000500300GAS & DIESEL FUEL100-110-000-8170-4000 5,6005,6003,8005,0004,7004,300MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 5005002002,200RM-VEHICLES100-110-000-8162-4000 5005002002,200REPAIR/MAINTENANCE 90,30086,200103,700284,40087,60090,500Totals for dept 110-000 - VILLAGE MANAGER Page 8.5 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 111-000 - CLERK SERVICES SALARIES & WAGES 282,000277,000227,800241,300269,000298,500SALARIES100-111-000-8000-0000 1001001,300OVERTIME100-111-000-8001-0000 800100VACATION PAYOUT100-111-000-8001-2000 200400COMP-TIME PAYOUT100-111-000-8001-2002 22,70022,20021,10023,500PART TIME WAGES100-111-000-8002-0000 50,000105,00054,70083,90028,50095,400ELECTION WORKERS WAGES100-111-000-8003-1110 29,00029,000TEMPORARY HELP100-111-000-8004-0000 15,6005,700RETIREMENT/SEVERANCE100-111-000-8008-0000 361,000411,000305,300364,100319,000424,500SALARIES & WAGES FRINGE BENEFITS 24,00023,00018,70020,90021,50024,500FICA100-111-000-8010-0000 20,00019,00017,30017,40019,70022,200PENSION-VMF100-111-000-8011-0000 61,00084,00090,50086,000100,50081,900HEALTH INSURANCE100-111-000-8013-0000 4,0004,0003,5003,3004,1003,500DENTAL INSURANCE100-111-000-8014-0000 1,0001,0009001,1001,3001,300LIFE INSURANCE100-111-000-8015-0000 1,000500500400500500WORKER'S COMP INSURANCE100-111-000-8016-0000 111,000131,500131,400129,100147,600133,900FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 4,8004,8002,5002,9003,200700TRAINING & EDUCATION100-111-000-8070-0000 2,3002,3001,700800300(100)TRAVEL EXPENSES100-111-000-8080-0000 17,00015,00014,10013,00012,60012,200DUES & SUBSCRIPTIONS100-111-000-8100-0200 24,10022,10018,30016,70016,10012,800EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 800131,30012,700(35,100)ERRONEOUS TAXES100-111-000-8440-0000 5,900TAX CHARGEBACKS- VILLAGE PORTION100-111-000-8440-1000 5,0008,0003,1007,8003,8003,400COLLECTION FEES100-111-000-8440-2000 (3,300)19,100UNCOLL DELINQ PPT100-111-000-8440-7010 5,0008,0009,800135,80035,600(31,700)OTHER OPERATING MATERIALS AND SUPPLIES 2,5002,5008001,7002,3002,500OFFICE SUPPLIES100-111-000-8100-0000 30,00035,00032,70017,10018,20034,700POSTAGE/SHIPPING100-111-000-8100-0010 1,1001,100COPIER SUPPLIES100-111-000-8100-0030 60,400100,00060,40049,20040,300107,800ELECT EXPENSES100-111-000-8100-0110 1,8001,4009004008001,000NOTICES & PUBLICATIONS100-111-000-8100-0220 5,0005,0004,3004,2005,1004,400RECORDS SEARCH100-111-000-8100-0230 99,700143,90099,10073,70067,800150,400MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 50,00065,00041,60038,10035,60035,100TAX COLLECTION & BILLING SERVICES100-111-000-8300-1300 15,50014,40013,90013,30013,000TAX BILLING100-111-000-8300-1301 8,3002,100900MUNICIPAL CODE100-111-000-8300-1303 7,0007,0003,7003,6004006,600MUNI CODE SUPPLEMENTS & CODIFICATION100-111-000-8300-1304 72,50072,00068,00055,60051,40055,600CONTRACTUAL SERVICES 673,300788,500631,900775,000637,500745,500Totals for dept 111-000 - CLERK SERVICES Page 8.6 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 120-000 - HUMAN RESOURCES SALARIES & WAGES 285,000160,00062,30057,60053,20050,700SALARIES100-120-000-8000-0000 9002001,0001,700VACATION PAYOUT100-120-000-8001-2000 11,00015,20014,70014,000PART TIME WAGES100-120-000-8002-0000 285,000160,00074,20073,00068,90066,400SALARIES & WAGES FRINGE BENEFITS 22,00012,0005,4005,5005,3005,000FICA100-120-000-8010-0000 20,00011,0004,8004,7004,7004,600PENSION-VMF100-120-000-8011-0000 45,00020,00013,70010,6008,2006,600HEALTH INSURANCE100-120-000-8013-0000 2,0001,000800800800800DENTAL INSURANCE100-120-000-8014-0000 1,000400400300300300LIFE INSURANCE100-120-000-8015-0000 200LIFE INS OVER $50K (INACT)100-120-000-8015-0100 400200100100100100WORKER'S COMP INSURANCE100-120-000-8016-0000 90,40044,60025,40022,00019,40017,400FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 5,000TRAINING & EDUCATION100-120-000-8070-0000 4,000TRAINING-GEN EMPLOYEE100-120-000-8070-0010 8,00010,0005,6002,2002,200200RECRUITMENT & PERSONNEL100-120-000-8075-0000 6,0005,0003,7006,50016,70011,500EMPLOYEE EXAMS/EVALUATIONS100-120-000-8076-0000 2,500TRAVEL EXPENSES100-120-000-8080-0000 3002,0001001,6001,3001,600RELATIONS/RECOGNITION100-120-000-8088-0000 7,5007,0008,1006,5006,2006,000EMPLOYEE ASSIST.PROGRAM100-120-000-8089-0000 113,000113,00067,700HEALTH REIMBURSEMENT100-120-000-8096-0000 2,000BACKGROUND CHECKS100-120-000-8110-1202 148,300137,00085,20016,80026,40019,300EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 10,800PAYROLL EXPENSE ACCOUNT100-120-000-8022-0000 7,600BAD DEBT WRITE-OFF100-120-000-8450-0000 18,400OTHER OPERATING MATERIALS AND SUPPLIES 500500200400OFFICE SUPPLIES100-120-000-8100-0000 3,700MEMBERSHIP/PUBLICATIONS100-120-000-8100-0210 400FOOT PROTECTION REIMB100-120-000-8120-0001 4,200500400200400MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 80,000CONSULTING100-120-000-8302-0000 80,000CONTRACTUAL SERVICES CO-MISC./RETAINAGE/MF ENG 100MISC COSTS/VMF ENG.100-120-000-9800-0000 100CO-MISC./RETAINAGE/MF ENG 608,000342,100203,600112,000114,700103,500Totals for dept 120-000 - HUMAN RESOURCES Page 8.7 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 130-000 - ASSESSING CONTRACTUAL SERVICES 15,50015,00014,40013,90013,30013,000TAX BILLING100-130-000-8300-1301 107,40032,00015,800REVALUATION100-130-000-8300-1302 25,00045,00021,80045,50023,000DOR MANUFACTG ASSESSMT100-130-000-8300-1305 1,0001,2001,700200200100BOARD OF REVIEW100-130-000-8310-1301 162,000161,900167,300155,000152,500150,500ASSESSING SERVICES100-130-000-8310-1302 203,500223,100312,600246,600166,000202,400CONTRACTUAL SERVICES 203,500223,100312,600246,600166,000202,400Totals for dept 130-000 - ASSESSING Page 8.8 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 150-000 - BUILDING MAINTENANCE SALARIES & WAGES 55,00047,00045,20045,30043,80042,900SALARIES100-150-000-8000-0000 500VACATION PAYOUT100-150-000-8001-2000 19,00019,00022,30022,10021,80021,400PART TIME WAGES100-150-000-8002-0000 74,00066,00068,00067,40065,60064,300SALARIES & WAGES FRINGE BENEFITS 6,0005,0005,1004,9004,8004,700FICA100-150-000-8010-0000 5,0005,0004,7004,4004,4004,400PENSION-VMF100-150-000-8011-0000 14,00015,00017,20017,50016,20015,700HEALTH INSURANCE100-150-000-8013-0000 1,0001,000700700700700DENTAL INSURANCE100-150-000-8014-0000 400400400400300200LIFE INSURANCE100-150-000-8015-0000 2,0002,0002,5002,1002,6002,400WORKER'S COMP INSURANCE100-150-000-8016-0000 28,40028,40030,60030,00029,00028,100FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,0001,0001,800200TRAINING & EDUCATION100-150-000-8070-0000 1,0001,0001,800200EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 11,00011,00012,6008,8007,90010,300PAPER/PRINTING100-150-000-8100-0020 1,0001,0003007001,000800DEPARTMENT SUPPLIES100-150-000-8110-0000 200200200100100SMALL EQUIP./TOOLS100-150-000-8110-0100 13,50013,50012,90010,4008,7009,400CUSTODIAL SUPPLIES100-150-000-8110-1501 25,70025,70026,00020,00017,60020,600MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 42,00042,00025,20034,80040,20062,100RM-BUILDING & GROUNDS100-150-000-8162-2000 42,00042,00025,20034,80040,20062,100REPAIR/MAINTENANCE CONTRACTUAL SERVICES 77,500122,10058,20090,20021,80061,000CONTRACTS100-150-000-8300-0000 17,00017,70015,5006,50015,10013,800MECHANICALS CONTRACT100-150-000-8300-1501 24,00031,00028,00016,00021,80024,100CUSTODIAL CONTRACT100-150-000-8300-1502 118,500170,800101,700112,70058,70098,900CONTRACTUAL SERVICES LEASE/RENT EXPENSE 12,900LEASE - VEHICLE100-150-000-8152-4000 12,900LEASE/RENT EXPENSE UTILITIES 120,000110,000120,300113,300102,800100,700LIGHT/POWER100-150-000-8200-0010 40,00040,00036,20035,70033,10021,800HEAT (GAS & OIL)100-150-000-8200-0020 10,00010,0007,5009,7006,6004,800WATER/SEWER VMF100-150-000-8200-0030 170,000160,000164,000158,700142,500127,300UTILITIES 472,500493,900417,300423,600353,800401,300Totals for dept 150-000 - BUILDING MAINTENANCE Page 8.9 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 160-000 - INSURANCES FRINGE BENEFITS 3,7004,6005,700UNEMPLOYMENT COMPENSATION100-160-000-8018-0000 3,7004,6005,700FRINGE BENEFITS INSURANCES 6,50011,0007,3006,1005,4006,300PUBLIC OFFICIALS INSURANCE100-160-000-8610-0010 5,50018,0009,9005,8005,6005,100EMPLOYMENT PRACTICE LIABILITY100-160-000-8610-0011 2,0002,5002,1002,2001,6001,900CRIME POLICY100-160-000-8610-0012 4,5005,5002,9002,9002,8002,400BOILER & MACHINERY100-160-000-8610-0030 100100100100200VOLUNTEER INSURANCES100-160-000-8610-0040 55,00067,00049,10044,60042,10037,500PROP DAMAGE INSURANCE100-160-000-8610-0050 54,00050,00044,60045,20040,20034,100PROP DAMAGE-VEHICLES100-160-000-8610-0060 200100FITNESS REIMB - FIRE100-160-000-8610-0500 9002,6004,8006,300EFLEX FSA100-160-000-8610-0700 81,500100200CLAIMS SETTLED100-160-000-8612-0000 127,500154,100198,400109,800102,60094,100INSURANCES 127,500154,100202,100109,800107,20099,800Totals for dept 160-000 - INSURANCES Page 8.10 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 170-171 - MUNICIPAL COURT SALARIES & WAGES 154,000129,000114,700115,300171,200174,800SALARIES100-170-171-8000-0000 5,800VACATION PAYOUT100-170-171-8001-2000 700300100COMP-TIME PAYOUT100-170-171-8001-2002 5,200RETIREMENT/SEVERANCE100-170-171-8008-0000 154,000129,000115,400126,600171,300174,800SALARIES & WAGES FRINGE BENEFITS 12,00010,0007,80010,00013,20012,800FICA100-170-171-8010-0000 8,0007,0005,5005,9009,6009,700PENSION-VMF100-170-171-8011-0000 47,00039,00043,00038,90033,20015,900HEALTH INSURANCE100-170-171-8013-0000 2,0002,0001,7001,7002,4002,400DENTAL INSURANCE100-170-171-8014-0000 100100100200300300LIFE INSURANCE100-170-171-8015-0000 200200200200300200WORKER'S COMP INSURANCE100-170-171-8016-0000 69,30058,30058,30056,90059,00041,300FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,5002,5002,2001,9001,8001,300TRAINING & EDUCATION100-170-171-8070-0000 700600200TRAVEL EXPENSES100-170-171-8080-0000 1,0001,0006001,400900200CLERICAL ALLOWANCE100-170-171-8082-0000 3,5004,2002,8003,9002,9001,500EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 1,2001,2002008001,3001,200OFFICE SUPPLIES100-170-171-8100-0000 1,2001,2002008001,3001,200MATERIALS AND SUPPLIES PROPERTY & EQUIPMENT 8,00010,000REV CAPITAL FUND PAYMENT100-170-171-8190-9000 8,00010,000PROPERTY & EQUIPMENT 228,000192,700176,700188,200242,500228,800Totals for dept 170-171 - MUNICIPAL COURT Page 8.11 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 170-172 - VILLAGE ATTORNEY SALARIES & WAGES 196,000209,000235,200225,100162,900150,600SALARIES100-170-172-8000-0000 1,9009,600VACATION PAYOUT100-170-172-8001-2000 90010,700PART TIME WAGES100-170-172-8002-0000 36,00024,00015,90020,90023,2001,700TEMPORARY HELP P/T WAGES100-170-172-8004-0000 44,700RETIREMENT/SEVERANCE100-170-172-8008-0000 232,000233,000253,000246,000187,000217,300SALARIES & WAGES FRINGE BENEFITS 18,00018,00017,90017,70013,50017,900FICA100-170-172-8010-0000 14,00014,00016,00014,60010,60011,200PENSION-VMF100-170-172-8011-0000 34,00040,00051,20055,00047,20036,100HEALTH INSURANCE100-170-172-8013-0000 2,0002,0002,7002,7001,9002,100DENTAL INSURANCE100-170-172-8014-0000 1,0001,000600500400600LIFE INSURANCE100-170-172-8015-0000 300300300300300300WORKER'S COMP INSURANCE100-170-172-8016-0000 69,30075,30088,70090,80073,90068,200FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,0004,0001,5003,0003,9001,600TRAINING & EDUCATION100-170-172-8070-0000 5001,500200900TRAVEL EXPENSES100-170-172-8080-0000 2,5005,5001,7003,9003,9001,600EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500500700OFFICE SUPPLIES100-170-172-8100-0000 8,0008,0008,0007,1008,3005,700LEGAL RESOURCES100-170-172-8100-0205 7001,5001,4001,400600500MEMBERSHIP/PUBLICATIONS100-170-172-8100-0210 9,20010,00010,1008,5008,9006,200MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 100,000100,00079,70095,80064,90045,400LEGAL SERVICES100-170-172-8310-0000 500500200600100REAL ESTATE FEES100-170-172-8310-0007 500500200COURT FEES100-170-172-8310-0008 101,000101,00079,90096,40065,20045,400CONTRACTUAL SERVICES 414,000424,800433,400445,600338,900338,700Totals for dept 170-172 - VILLAGE ATTORNEY Page 8.12 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 180-000 - COMMUNITY LIFE CONTRACTUAL SERVICES 170,000140,000140,000140,000130,00010,000CABLE ACCESS CONTRACT100-180-000-8300-1910 170,000140,000140,000140,000130,00010,000CONTRACTUAL SERVICES COMMUNITY EVENTS 1,5001,5001,400700600200OPERATIONS100-180-000-8110-7401 50,00050,00043,70050,30044,60027,800SENIOR TRANSPORTATION100-180-000-8110-7403 500500400400400400ASCAP MUSIC100-180-000-8110-7412 52,00052,00045,50051,40045,60028,400COMMUNITY EVENTS VILLAGE CENTRE 1,0001,0001,0001,0001,000VC-FISHING CLINIC100-180-000-8110-7408 1,0001,0001,0001,0001,000VILLAGE CENTRE 223,000193,000186,500192,400176,60038,400Totals for dept 180-000 - COMMUNITY LIFE Page 8.13 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 190-000 - FINANCIAL SERVICES SALARIES & WAGES 272,000281,000265,700267,100201,800226,000SALARIES100-190-000-8000-0000 100200300OVERTIME100-190-000-8001-0000 7,8001,5005,3006,400VACATION PAYOUT100-190-000-8001-2000 100COMP-TIME PAYOUT100-190-000-8001-2002 272,000281,000273,500268,800207,300232,700SALARIES & WAGES FRINGE BENEFITS 21,00022,00020,70019,30015,30017,300FICA100-190-000-8010-0000 19,00019,00018,60017,20013,60015,800PENSION-VMF100-190-000-8011-0000 44,00056,00064,70070,30033,00050,500HEALTH INSURANCE100-190-000-8013-0000 3,0003,0003,3003,5002,7002,500DENTAL INSURANCE100-190-000-8014-0000 1,0001,000600600500500LIFE INSURANCE100-190-000-8015-0000 400300300300400300WORKER'S COMP INSURANCE100-190-000-8016-0000 88,400101,300108,200111,20065,50086,900FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,0001,000400100100TRAINING & EDUCATION100-190-000-8070-0000 1,0001,000400100100EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 2,900BAD DEBT WRITE-OFF100-190-000-8450-0000 2,900OTHER OPERATING MATERIALS AND SUPPLIES 1,5001,5001,1001,4007001,100OFFICE SUPPLIES100-190-000-8100-0000 1,0001008001,100600MEMBERSHIP/PUBLICATIONS100-190-000-8100-0210 500200SMALL EQUIPMENT100-190-000-8110-0200 7001,400200BUDGET PREPARATION100-190-000-8110-1901 2,7002,5002,8002,4001,8001,700MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 75,00065,00067,20053,10067,00056,200AUDIT/ACCTG. SERV.100-190-000-8300-1901 20,0007,00074,30016,600MANAGEMENT SERVICES100-190-000-8300-1902 10,00010,000(400)9,900(1,100)1,400BANK CHARGES & FEES100-190-000-8300-1920 1,0003,8008003,700500OPEB APPRAISAL100-190-000-8315-0000 106,00078,80074,60066,700140,70074,200CONTRACTUAL SERVICES UTILITIES 300TELEPHONE SERVICE100-190-000-8210-0000 300UTILITIES BOND ISSUE EXPENDITURES 2,5002,5007002,3002,5002,600BOND EXPENSES100-190-000-8800-0000 2,5002,5007002,3002,5002,600BOND ISSUE EXPENDITURES 472,600467,100460,200454,400417,900398,400Totals for dept 190-000 - FINANCIAL SERVICES Page 8.14 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 195-000 - IT SALARIES & WAGES 238,000224,000213,800206,700229,000191,100SALARIES100-195-000-8000-0000 1,0001,000100OVERTIME100-195-000-8001-0000 50011,8001,500VACATION PAYOUT100-195-000-8001-2000 27,400RETIREMENT/SEVERANCE100-195-000-8008-0000 239,000225,000214,400245,900229,000192,600SALARIES & WAGES FRINGE BENEFITS 18,00017,00015,50015,40019,50014,100FICA100-195-000-8010-0000 17,00016,00014,30013,40015,20013,100PENSION-VMF100-195-000-8011-0000 42,00045,00052,10053,00055,00047,400HEALTH INSURANCE100-195-000-8013-0000 2,0002,0002,0002,0002,3002,000DENTAL INSURANCE100-195-000-8014-0000 1,0001,000400400800700LIFE INSURANCE100-195-000-8015-0000 300300300200400300WORKER'S COMP INSURANCE100-195-000-8016-0000 80,30081,30084,60084,40093,20077,600FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 10,00010,0006007,7009,000TRAINING & EDUCATION100-195-000-8070-0000 500500EDUCATION REIMBURSEMENT100-195-000-8070-0020 2,0002,000TRAVEL EXPENSES100-195-000-8080-0000 12,50012,5006007,7009,000EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500500200400100500OFFICE SUPPLIES100-195-000-8100-0000 4,0001,1001,300100500CABLING SUPPLIES100-195-000-8100-0150 4,3002,0001,4004,4001,1001,500SECURITY SUPPLIES100-195-000-8100-0155 500500100100A/V SUPPLIES100-195-000-8100-0195 200200100MEMBERSHIP/PUBLICATIONS100-195-000-8100-0210 500500800300DEPARTMENT SUPPLIES100-195-000-8110-0000 500500100SMALL EQUIPMENT100-195-000-8110-0200 41,10044,10033,10034,70029,80041,800COMPUTER SUPPLIES100-195-000-8130-0000 3,300PRINTER SUPPLIES100-195-000-8170-4000 54,90049,40037,00040,00031,10044,300MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 5,0003,0001,2001008,2002,800RM-A/V SYSTEM100-195-000-8160-0195 10,6006,5006,10013,2005,7002,900RM-SECURITY SYSTEM100-195-000-8160-0200 17,00012,5007,00080018,400RM-CABLING100-195-000-8160-8002 20,20024,3007,80017,50020,0008,900RM-COMPUTER HARDWARE100-195-000-8162-8000 2,0002,0002,800RM-TELEPHONE SYSTEM100-195-000-8162-9000 54,80048,30022,10034,40052,30014,600REPAIR/MAINTENANCE CONTRACTUAL SERVICES 292,100280,60016,200SAAS SERVICE/SUPPORT100-195-000-8132-0000 424,50092,30092,00055,70086,80046,600MICROSOFT ENTERPRISE AGREEMENT100-195-000-8160-5000 31,80038,40029,60034,10029,50027,600WEBSITE HOSTING SERVICE100-195-000-8213-0002 7,0007,5004,7004,6004,5004,600WEBSITE DEVELOPMENT100-195-000-8213-0004 360,100316,700344,200394,900297,800272,000IT MAINT/SUPPORT100-195-000-8301-0000 136,600128,50030,10014,300137,50019,200CONSULTING100-195-000-8302-0000 1,252,100864,000516,800503,600556,100370,000CONTRACTUAL SERVICES Page 8.15 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 195-000 - IT LEASE/RENT EXPENSE 44,30031,30039,60046,80032,90028,800RENT-OFF.EQ.100-195-000-8152-6000 15,90016,80015,70021,70018,40021,700RENT-DATACENTER100-195-000-8152-6005 60,20048,10055,30068,50051,30050,500LEASE/RENT EXPENSE UTILITIES 32,60027,50020,10020,70019,90020,000TELEPHONE SERVICE100-195-000-8210-0000 6,6006,0003,8003,8003,7002,700ALARM MONITORING SERVICE100-195-000-8211-0001 4,0004,0003,7003,7003,6003,300TELETYPE100-195-000-8212-0000 26,40027,60030,30026,20027,50024,900CELLULAR DATA SERVICE100-195-000-8212-0001 34,30043,20026,9006,9007,9007,600CELLULAR TELEPHONE SERVICE100-195-000-8212-0003 32,40032,40032,10031,50023,10021,200INTERNET SERVICE100-195-000-8212-0004 74,80074,800117,70054,90082,50085,400WAN SERVICE100-195-000-8212-0005 7,7007,2006,8008,4004,5004,700CABLE TV SERVICE100-195-000-8212-0010 218,800222,700241,400156,100172,700169,800UTILITIES PROPERTY & EQUIPMENT 30,00056,20060,50020,50049,600167,900SECURITY SYSTEM100-195-000-8190-4000 40,0001,0001,6008,700TELEPHONE SYSTEM100-195-000-8190-5000 200200FURNISHINGS100-195-000-8190-6000 360,500227,300114,600364,600133,500342,100COMPUTER HARDWARE100-195-000-8190-8000 9,00016,90025,000169,800A/V SYSTEM100-195-000-8190-8095 107,100126,3003,500186,000208,8005,800COMPUTER SOFTWARE100-195-000-8190-8100 546,800427,900180,200571,100425,600685,600PROPERTY & EQUIPMENT 2,519,4001,979,2001,351,8001,704,6001,619,0001,614,000Totals for dept 195-000 - IT Page 8.16 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-000 - POLICE DEPARTMENT SALARIES & WAGES 28,20046,70052,10037,300TEMPORARY HELP P/T WAGES100-200-000-8004-0000 28,20046,70052,10037,300SALARIES & WAGES FRINGE BENEFITS 2,2003,7004,0002,800FICA100-200-000-8010-0000 200PENSION-VMF100-200-000-8011-0000 10,10011,900100HEALTH INSURANCE100-200-000-8013-0000 150,000126,000136,400117,600144,200118,000WORKER'S COMP INSURANCE100-200-000-8016-0000 5,0005,0006,6001,8001,700VEBA100-200-000-8020-0000 155,000141,100157,100121,500150,100122,500FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 75,00075,00062,20064,70046,90041,800TRAINING & EDUCATION100-200-000-8070-0000 8,0006,0003,0001,5001,5001,500EDUCATION REIMBURSEMENT100-200-000-8070-0020 2,5002,5003,0002,2002,4002,300RECRUITMENT & PERSONNEL100-200-000-8075-0000 25,00032,0005,0006,8005,9007,700EMPLOYEE EXAMS/EVALUATIONS100-200-000-8076-0000 400400100300300TRAVEL EXPENSES100-200-000-8080-0000 55,00050,00055,50042,60037,30040,600UNIFORMS100-200-000-8090-0000 18,00027,00011,70012,7009,9009,200ARMORED VESTS100-200-000-8090-0005 183,900192,900140,500130,500104,200103,400EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 4,0003,0002,7003,0002,2003,200OFFICE SUPPLIES100-200-000-8100-0000 3,5003,5004,9004,2003,5003,200POSTAGE/SHIPPING100-200-000-8100-0010 2,5002,5001,9002,1001,600PRINTING100-200-000-8100-0025 200200200200100CHARGE CARD FEES100-200-000-8100-0170 12,0009,00012,1007,8007,7009,300DEPARTMENT SUPPLIES100-200-000-8110-0000 100100100TOWING & STORAGE100-200-000-8110-0001 70,0004,6001,4003,9004,0003,900SMALL EQUIPMENT100-200-000-8110-0200 45,00045,00042,90050,0004,9004,000INVESTIGATIVE EXPENSES100-200-000-8110-2001 1,0001,0006006001,400ACCREDITATION EXPENSES100-200-000-8150-0000 120,000125,00091,600112,00089,90055,500GAS & DIESEL FUEL100-200-000-8170-4000 44,0005,0001,9002,5002,1001,800SUPPLIES-VEHICLES100-200-000-8170-4020 302,300198,900159,600184,300117,00084,000MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 1,0002,0002,0002,0002,1003,400R&M - EQUIPMENT100-200-000-8162-3000 47,50052,50051,70040,40032,40062,100RM-VEHICLES100-200-000-8162-4000 2,0002,0001,8001,4001,400RM-RADIO EQUIP.100-200-000-8162-4100 50,50056,50053,70044,20035,90066,900REPAIR/MAINTENANCE CONTRACTUAL SERVICES 33,00031,00025,50025,70026,70026,400WCC 800 MHZ RADIO100-200-000-8160-4200 11,000HEALTH & PERFORMANCE100-200-000-8160-4300 85,00075,00035,700CROSSING GUARD CONTRACT100-200-000-8304-0000 129,000106,00061,20025,70026,70026,400CONTRACTUAL SERVICES LEASE/RENT EXPENSE 430,000LEASE - VEHICLE100-200-000-8152-4000 430,000LEASE/RENT EXPENSE Page 8.17 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-000 - POLICE DEPARTMENT UTILITIES 14,00014,00010,2003,1002,4003,200LIGHT/POWER100-200-000-8200-0010 6006008001,000600HEAT (GAS & OIL)100-200-000-8200-0020 14,60014,60011,0003,1003,4003,800UTILITIES PROPERTY & EQUIPMENT 400,000236,500207,400197,700132,600VEHICLE PURCHASES100-200-000-8188-4000 2,0002,0001,8003,4002,0001,100RADIO HARDWARE100-200-000-8188-4100 2,0002,0003,20015,1005,5001,000FURNISHINGS100-200-000-8190-6000 32,00032,0009,60026,50011,9007,700PD FIXED ASSETS100-200-000-8190-6400 60,00060,00060,00060,00060,00060,000REV CAPITAL FUND PAYMENT100-200-000-8190-9000 96,000496,000311,100312,400277,100202,400PROPERTY & EQUIPMENT TRANSFERS OUT 14,00014,00014,000TRANSFER TO DEBT SERVICE100-200-000-8901-0500 14,00014,00014,000TRANSFERS OUT 1,361,3001,206,000922,400882,400780,500660,700Totals for dept 200-000 - POLICE DEPARTMENT Page 8.18 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-200 - POLICE UNION SALARIES & WAGES 4,629,0004,331,0003,820,5003,826,1003,630,1003,506,200SALARIES100-200-200-8000-0000 179,000155,000197,600172,70095,100122,200OVERTIME100-200-200-8001-0000 8,00011,00024,40013,3003,10026,400VACATION PAYOUT100-200-200-8001-2000 17,00012,0006,00012,5007,2007,000HOLIDAY PAYOUT100-200-200-8001-2001 176,000146,000164,200207,400110,100169,100COMP-TIME PAYOUT100-200-200-8001-2002 56,00090,8002,10053,600RETIREMENT/SEVERANCE100-200-200-8008-0000 5,009,0004,711,0004,303,5004,234,1003,845,6003,884,500SALARIES & WAGES FRINGE BENEFITS 382,000359,000318,200316,300286,400287,000FICA100-200-200-8010-0000 745,000667,000555,600512,500454,900444,100PENSION-VMF100-200-200-8011-0000 96,000103,000104,600121,200120,900123,500PENSION-EE (VMF PAID)100-200-200-8012-0000 570,000652,000737,900782,600715,500670,200HEALTH INSURANCE100-200-200-8013-0000 35,00043,00038,20039,20038,30037,200DENTAL INSURANCE100-200-200-8014-0000 6,0007,0004,7004,9004,6004,000LIFE INSURANCE100-200-200-8015-0000 1,834,0001,831,0001,759,2001,776,7001,620,6001,566,000FRINGE BENEFITS 6,843,0006,542,0006,062,7006,010,8005,466,2005,450,500Totals for dept 200-200 - POLICE UNION Page 8.19 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-202 - POLICE CLERKS SALARIES & WAGES 603,000574,000480,400543,700512,800490,500SALARIES100-200-202-8000-0000 6,0006,0007003,8007,00013,600OVERTIME100-200-202-8001-0000 8,2001,5001,300VACATION PAYOUT100-200-202-8001-2000 10,3008,2002,2003,900COMP-TIME PAYOUT100-200-202-8001-2002 25,400(400)RETIREMENT/SEVERANCE100-200-202-8008-0000 609,000580,000525,000555,700523,100509,300SALARIES & WAGES FRINGE BENEFITS 47,00044,00038,20039,60038,10036,500FICA100-200-202-8010-0000 42,00040,00033,20036,20035,00034,000PENSION-VMF100-200-202-8011-0000 140,000140,000179,500204,500173,600150,900HEALTH INSURANCE100-200-202-8013-0000 6,0007,0007,1007,9007,3006,500DENTAL INSURANCE100-200-202-8014-0000 1,0001,0001,1001,2001,000900LIFE INSURANCE100-200-202-8015-0000 236,000232,000259,100289,400255,000228,800FRINGE BENEFITS 845,000812,000784,100845,100778,100738,100Totals for dept 200-202 - POLICE CLERKS Page 8.20 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-203 - POLICE AIDES SALARIES & WAGES 100100OVERTIME100-200-203-8001-0000 300VACATION PAYOUT100-200-203-8001-2000 260,000260,000119,500125,400124,400163,700PART TIME WAGES100-200-203-8002-0000 260,000260,000119,900125,400124,400163,800SALARIES & WAGES FRINGE BENEFITS 20,00020,0009,1009,6009,40012,400FICA100-200-203-8010-0000 2,2001,300PENSION-VMF100-200-203-8011-0000 400HEALTH INSURANCE100-200-203-8013-0000 20,00020,00011,70010,9009,40012,400FRINGE BENEFITS 280,000280,000131,600136,300133,800176,200Totals for dept 200-203 - POLICE AIDES Page 8.21 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-205 - POLICE COMMAND SALARIES & WAGES 1,978,0001,932,0001,706,5001,692,9001,517,1001,495,700SALARIES100-200-205-8000-0000 24,00025,00036,60022,60026,10035,200VACATION PAYOUT100-200-205-8001-2000 48,00049,00041,20040,60034,70032,100HOLIDAY PAYOUT100-200-205-8001-2001 56,000110,30055,90047,300RETIREMENT/SEVERANCE100-200-205-8008-0000 2,050,0002,062,0001,894,6001,756,1001,633,8001,610,300SALARIES & WAGES FRINGE BENEFITS 156,000157,000143,900129,600121,300117,500FICA100-200-205-8010-0000 308,000295,000235,500211,600186,100183,300PENSION-VMF100-200-205-8011-0000 95,000106,00093,00088,10087,20095,800PENSION-EE (VMF PAID)100-200-205-8012-0000 199,000209,000211,800262,100198,700219,700HEALTH INSURANCE100-200-205-8013-0000 16,00019,00016,90015,20014,00014,000DENTAL INSURANCE100-200-205-8014-0000 5,0005,0003,7003,7003,3003,700LIFE INSURANCE100-200-205-8015-0000 9,000NATIONWIDE - VMF100-200-205-8021-0000 779,000791,000704,800710,300610,600643,000FRINGE BENEFITS 2,829,0002,853,0002,599,4002,466,4002,244,4002,253,300Totals for dept 200-205 - POLICE COMMAND Page 8.22 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 200-206 - POLICE BUSINESS OFFOCE SALARIES & WAGES 249,000239,000236,500219,800214,400211,600SALARIES100-200-206-8000-0000 200400OVERTIME100-200-206-8001-0000 1,0001,0001,4001,2001,2001,100VACATION PAYOUT100-200-206-8001-2000 600COMP-TIME PAYOUT100-200-206-8001-2002 1,800PART TIME WAGES100-200-206-8002-0000 250,000240,000239,700221,200215,600213,700SALARIES & WAGES FRINGE BENEFITS 19,00018,00017,40016,40016,20015,900FICA100-200-206-8010-0000 17,00017,00015,50014,40014,50014,200PENSION-VMF100-200-206-8011-0000 41,00043,00053,70054,50048,50042,600HEALTH INSURANCE100-200-206-8013-0000 2,0003,0002,7002,7002,7002,700DENTAL INSURANCE100-200-206-8014-0000 1,0001,000600500400400LIFE INSURANCE100-200-206-8015-0000 80,00082,00089,90088,50082,30075,800FRINGE BENEFITS 330,000322,000329,600309,700297,900289,500Totals for dept 200-206 - POLICE BUSINESS OFFOCE Page 8.23 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-000 - FIRE DEPARTMENT SALARIES & WAGES 3,000SALARIES100-220-000-8000-0000 2,000OVERTIME100-220-000-8001-0000 91,700PART TIME WAGES100-220-000-8002-0000 96,700SALARIES & WAGES FRINGE BENEFITS 7,400FICA100-220-000-8010-0000 300PENSION-VMF100-220-000-8011-0000 32,400HEALTH INSURANCE100-220-000-8013-0000 200DENTAL INSURANCE100-220-000-8014-0000 135,000119,00092,50079,90093,5009,100WORKER'S COMP INSURANCE100-220-000-8016-0000 135,000119,00092,50079,900133,8009,100FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 105,00097,00051,9007,9008,200TRAINING & EDUCATION100-220-000-8070-0000 8,0008,0006,6001,200TRAINING-ADMIN100-220-000-8070-0002 29,80030,20031,800TRAINING-EMS100-220-000-8070-0003 11,80014,60030,0004,900TRAINING-FIRE100-220-000-8070-0004 2,4002,700TRAINING-PREV100-220-000-8070-0006 20,00010,0002,3004,6006,9001,100EDUCATION REIMBURSEMENT100-220-000-8070-0020 17,00015,00042,5005,2002,2006,500RECRUITMENT & PERSONNEL100-220-000-8075-0000 41,00027,50026,20019,50021,00015,900EMPLOYEE EXAMS/EVALUATIONS100-220-000-8076-0000 6,0009,700500100TRAVEL EXPENSES100-220-000-8080-0000 60,00050,000160,50053,300331,200111,000UNIFORMS100-220-000-8090-0000 15,00015,0009,7007,6002,8002,200DUES & SUBSCRIPTIONS100-220-000-8100-0200 258,000220,500354,800154,100440,700142,900EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 75,000605,700PROTECTIVE EQUIPMENT (PPE)100-220-000-8090-0010 2,0002,0001,2008002,8001,400OFFICE SUPPLIES100-220-000-8100-0000 1,3001,3002,3001,6008001,300POSTAGE/SHIPPING100-220-000-8100-0010 11,5004,0009003,0004,6003,000DEPARTMENT SUPPLIES100-220-000-8110-0000 75,00072,500104,90041,70070,60025,700FIRE & RESCUE EQUIPMENT100-220-000-8110-2201 125,000120,000113,300107,500112,200EMS EQUIPMENT & SUPPLIES100-220-000-8110-2202 5,0005,0003,0005,0004,0001,100RISK REDUCTION/PREVENTION100-220-000-8110-2203 1,5001,5001,300500500HAZARDOUS MATERIALS100-220-000-8110-2205 20,00024,80024,30011,60012,5008,200CLEANING SUPPLIES100-220-000-8170-2000 93,00080,00096,100105,40069,70021,700GAS & DIESEL FUEL100-220-000-8170-4000 409,300916,800347,300277,100277,20062,900MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 400MCONT-RADIOS100-220-000-8160-4100 36,00050,00040,70049,80054,60034,400RM-BUILDING & GROUNDS100-220-000-8162-2000 205,000200,000215,700187,400158,400102,200RM-VEHICLES100-220-000-8162-4000 241,000250,000256,400237,200213,000137,000REPAIR/MAINTENANCE CONTRACTUAL SERVICES 185,000150,000121,500102,60097,800AMBULANCE ADMIN EXP100-220-000-8110-2204 38,10031,00036,30024,80023,8007,600WCC 800 MHZ RADIO100-220-000-8160-4200 26,200HEALTH & PERFORMANCE100-220-000-8160-4300 18,000CONTRACTS100-220-000-8300-0000 Page 8.24 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-000 - FIRE DEPARTMENT CONTRACTUAL SERVICES 3,600MANAGEMENT SERVICES100-220-000-8300-1902 267,300181,000157,800127,400121,60011,200CONTRACTUAL SERVICES LEASE/RENT EXPENSE 58,000LEASE - VEHICLE100-220-000-8152-4000 58,000LEASE/RENT EXPENSE UTILITIES 59,00065,10069,10070,90070,10058,600LIGHT/POWER100-220-000-8200-0010 40,00040,00032,40045,20027,80021,300HEAT (GAS & OIL)100-220-000-8200-0020 6,2005,5004,6005,0005,8004,900WATER/SEWER VMF100-220-000-8200-0030 8,100INTERNET SERVICE100-220-000-8212-0004 113,300110,600106,100121,100103,70084,800UTILITIES PROPERTY & EQUIPMENT 4,5001,391,500VEHICLE PURCHASES100-220-000-8188-4000 10,00010,000335,9008005,7001,100RADIO HARDWARE100-220-000-8188-4100 2,5006002,900500FURNISHINGS100-220-000-8190-6000 14,200COMPUTER HARDWARE100-220-000-8190-8000 346,500110,000110,00078,000478,000330,000REV CAPITAL FUND PAYMENT100-220-000-8190-9000 356,500122,500460,70078,800491,1001,723,100PROPERTY & EQUIPMENT TRANSFERS OUT 14,00014,0003,500TRANSFER TO DEBT SERVICE100-220-000-8901-0500 14,00014,0003,500TRANSFERS OUT 1,838,4001,920,4001,775,6001,089,6001,891,8002,174,500Totals for dept 220-000 - FIRE DEPARTMENT Page 8.25 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-221 - PART-TIME FIRE SALARIES & WAGES 10,6007,200SALARIES100-220-221-8000-0000 150,000150,000189,20063,30056,0007,100OVERTIME100-220-221-8001-0000 4,7001,400400500VACATION PAYOUT100-220-221-8001-2000 1,050,0001,397,0001,242,2001,513,200915,000116,100PART TIME WAGES100-220-221-8002-0000 1,200,0001,547,0001,446,7001,577,900978,600123,700SALARIES & WAGES FRINGE BENEFITS 77,000118,000110,300120,10074,4008,900FICA100-220-221-8010-0000 79,000115,000110,40086,40046,7009,100PENSION-VMF100-220-221-8011-0000 100HEALTH INSURANCE100-220-221-8013-0000 1,0002,000800600600100LIFE INSURANCE100-220-221-8015-0000 157,000235,000221,500207,100121,70018,200FRINGE BENEFITS 1,357,0001,782,0001,668,2001,785,0001,100,300141,900Totals for dept 220-221 - PART-TIME FIRE Page 8.26 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-222 - FIRE UNION SALARIES & WAGES 3,029,0002,779,0001,980,8001,419,7001,518,900304,200SALARIES100-220-222-8000-0000 301,000413,000489,600392,600619,60062,600OVERTIME100-220-222-8001-0000 12,4002,400VACATION PAYOUT100-220-222-8001-2000 3,330,0003,192,0002,470,4001,824,7002,138,500369,200SALARIES & WAGES FRINGE BENEFITS 255,000244,000183,900136,600158,50017,800FICA100-220-222-8010-0000 502,000458,000332,600218,800254,80028,300PENSION-VMF100-220-222-8011-0000 488,000512,000423,700363,000380,60038,100HEALTH INSURANCE100-220-222-8013-0000 25,00028,00018,60015,80015,8001,500DENTAL INSURANCE100-220-222-8014-0000 3,0003,0002,0001,7001,600100LIFE INSURANCE100-220-222-8015-0000 1,273,0001,245,000960,800735,900811,30085,800FRINGE BENEFITS 4,603,0004,437,0003,431,2002,560,6002,949,800455,000Totals for dept 220-222 - FIRE UNION Page 8.27 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-225 - FIRE COMMAND SALARIES & WAGES 974,000938,000837,700932,400684,800224,400SALARIES100-220-225-8000-0000 28,90025,60010,7005,400VACATION PAYOUT100-220-225-8001-2000 3,300RETIREMENT/SEVERANCE100-220-225-8008-0000 974,000938,000866,600958,000695,500233,100SALARIES & WAGES FRINGE BENEFITS 74,00072,00064,90067,20056,7009,500FICA100-220-225-8010-0000 147,000134,000113,200108,10088,80014,300PENSION-VMF100-220-225-8011-0000 132,000138,000136,400163,20092,5008,000HEALTH INSURANCE100-220-225-8013-0000 7,0008,0006,1006,1004,900500DENTAL INSURANCE100-220-225-8014-0000 4,0003,0002,3002,2001,700300LIFE INSURANCE100-220-225-8015-0000 364,000355,000322,900346,800244,60032,600FRINGE BENEFITS CONTRACTUAL SERVICES 66,100MANAGEMENT SERVICES100-220-225-8300-1902 66,100CONTRACTUAL SERVICES 1,338,0001,293,0001,255,6001,304,800940,100265,700Totals for dept 220-225 - FIRE COMMAND Page 8.28 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 220-230 - FIRE BUSINESS OFFICE SALARIES & WAGES 64,00062,00060,20055,90053,9008,600SALARIES100-220-230-8000-0000 900VACATION PAYOUT100-220-230-8001-2000 200PART TIME WAGES100-220-230-8002-0000 2,500RETIREMENT/SEVERANCE100-220-230-8008-0000 64,00062,00060,20055,90053,90012,200SALARIES & WAGES FRINGE BENEFITS 5,0005,0004,4004,2004,000800FICA100-220-230-8010-0000 4,0004,0004,0003,6003,600500PENSION-VMF100-220-230-8011-0000 8,0009,00010,20010,4009,6001,300HEALTH INSURANCE100-220-230-8013-0000 400400400400400100DENTAL INSURANCE100-220-230-8014-0000 100100100100LIFE INSURANCE100-220-230-8015-0000 17,50018,50019,10018,70017,6002,700FRINGE BENEFITS 81,50080,50079,30074,60071,50014,900Totals for dept 220-230 - FIRE BUSINESS OFFICE Page 8.29 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 230-000 - PUBLIC FIRE PROTECTION OTHER OPERATING 1,574,0001,574,0001,573,9001,573,9001,573,9001,573,900PUBLIC FIRE PROTECTION (PAID TO WU)100-230-000-8430-0000 1,574,0001,574,0001,573,9001,573,9001,573,9001,573,900OTHER OPERATING 1,574,0001,574,0001,573,9001,573,9001,573,9001,573,900Totals for dept 230-000 - PUBLIC FIRE PROTECTION Page 8.30 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 260-000 - WEED CONTROL SALARIES & WAGES 29,00027,00026,50025,00025,50026,000SALARIES100-260-000-8000-0000 29,00027,00026,50025,00025,50026,000SALARIES & WAGES FRINGE BENEFITS 2,0002,0001,9001,8001,9001,900FICA100-260-000-8010-0000 2,0002,0001,8001,6001,7001,800PENSION-VMF100-260-000-8011-0000 3,0004,0004,1004,2007,0007,100HEALTH INSURANCE100-260-000-8013-0000 100200200200300300DENTAL INSURANCE100-260-000-8014-0000 200200100100100100LIFE INSURANCE100-260-000-8015-0000 1,0001,0009008001,0001,000WORKER'S COMP INSURANCE100-260-000-8016-0000 8,3009,4009,0008,70012,00012,200FRINGE BENEFITS MATERIALS AND SUPPLIES 200OFFICE SUPPLIES100-260-000-8100-0000 100100NOTICES & PUBLICATIONS100-260-000-8100-0220 100100200MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 2,9002,9001,5001,2002,0001,900CONTRACTS100-260-000-8300-0000 2,9002,9001,5001,2002,0001,900CONTRACTUAL SERVICES 40,30039,40037,00034,90039,70040,100Totals for dept 260-000 - WEED CONTROL Page 8.31 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 280-000 - EMERGENCY GOVERNMENT MATERIALS AND SUPPLIES 700700500700600600DEPARTMENT SUPPLIES100-280-000-8110-0000 700700500700600600MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 800800800R&M - EQUIPMENT100-280-000-8162-3000 3,0003,0002,8001,000RM-SIRENS100-280-000-8162-4300 3,8003,8003,6001,000REPAIR/MAINTENANCE UTILITIES 8,0008,0006,2003,7004003,500RECURRING CHARGES100-280-000-8200-2801 8,0008,0006,2003,7004003,500UTILITIES 12,50012,5006,7008,0002,0004,100Totals for dept 280-000 - EMERGENCY GOVERNMENT Page 8.32 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 290-000 - PUBLIC SAFETY COMMISSION EMPLOYEE TRAINING/EXPENSE 500500500500300100RECRUITMENT & PERSONNEL100-290-000-8075-0000 500500500500300100EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 200POLICE & FIRE COMMISSION100-290-000-8110-2901 2,0002,0004001,4001,500200PRISONER BOARD100-290-000-8110-2902 2,0002,0004001,4001,700200MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 9,9009,6009,6009,6009,6009,600HAWS CONTRACT100-290-000-8300-2901 9,9009,6009,6009,6009,6009,600CONTRACTUAL SERVICES 12,40012,10010,50011,50011,6009,900Totals for dept 290-000 - PUBLIC SAFETY COMMISSION Page 8.33 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 400-000 - STREET MAINTENANCE SALARIES & WAGES 1,009,0001,031,0001,001,300978,700991,900956,500SALARIES100-400-000-8000-0000 54,00056,00035,10033,80048,60039,500OVERTIME100-400-000-8001-0000 1,5002,6002,4001,900VACATION PAYOUT100-400-000-8001-2000 3,2003,7005,4004,400COMP-TIME PAYOUT100-400-000-8001-2002 15,00014,00013,2007,5008,80014,800TEMPORARY HELP P/T WAGES100-400-000-8004-0000 32,0002,90019,70050010,800RETIREMENT/SEVERANCE100-400-000-8008-0000 1,078,0001,133,0001,057,2001,046,0001,057,6001,027,900SALARIES & WAGES FRINGE BENEFITS 82,00087,00078,50079,50078,40075,300FICA100-400-000-8010-0000 74,00077,00069,80066,60069,50067,500PENSION-VMF100-400-000-8011-0000 131,000187,000273,300227,300238,900231,100HEALTH INSURANCE100-400-000-8013-0000 9,00010,00011,2008,9009,7009,300DENTAL INSURANCE100-400-000-8014-0000 2,0003,0002,5002,4002,5002,500LIFE INSURANCE100-400-000-8015-0000 31,00031,00039,40033,80038,80035,700WORKER'S COMP INSURANCE100-400-000-8016-0000 10,500NATIONWIDE - VMF100-400-000-8021-0000 (8,000)(7,700)(8,000)(7,100)(9,700)WAGE/BENEFIT TRANSFERS100-400-000-8030-0000 (360,000)(280,000)(423,600)(319,300)(332,100)(376,000)WAGE/BENE STORM WATER UT100-400-000-8030-0740 (39,000)115,00053,90091,20098,60035,700FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 7,0007,0003,9006001,600300TRAINING & EDUCATION100-400-000-8070-0000 4,0004,0004,0004,000EDUCATION REIMBURSEMENT100-400-000-8070-0020 28,50028,50024,30025,40019,70022,100UNIFORMS100-400-000-8090-0000 39,50039,50032,20030,00021,30022,400EMPLOYEE TRAINING/EXPENSE OTHER OPERATING 12,50012,5007,50012,20012,70012,000DIGGERS HOT LINE100-400-000-8209-0000 12,50012,5007,50012,20012,70012,000OTHER OPERATING MATERIALS AND SUPPLIES 500500300500800500OFFICE SUPPLIES100-400-000-8100-0000 1,5001,0004,0002,7001,4001,500MEMBERSHIP/PUBLICATIONS100-400-000-8100-0210 8,0008,0006,5005,4006,6008,600DEPARTMENT SUPPLIES100-400-000-8110-0000 150,000150,000118,200161,500122,80096,700GAS & DIESEL FUEL100-400-000-8170-4000 20,00020,000(9,900)16,20015,400(10,200)STREET LIGHT PROJECTS100-400-000-8182-1400 17,00015,0008,00014,70040018,100TRAFFIC SIGNALS100-400-000-8182-1401 40,00040,00031,50017,20017,60020,300SIGNS & MARKINGS100-400-000-8182-1402 8,0008,0007,1005,8003,3006,900STREET REPAIRS - SMALL100-400-000-8182-1403 2,300,0003,651,000250,6001,008,500699,300777,000STREET/ROAD MAINT/REPAIR100-400-000-8182-1404 3,0003,0006,6002,100PRIV.DRIV.CULVERT REPAIR100-400-000-8182-1407 46,00046,00042,10040,90035,80032,000PAVEMENT MARKING100-400-000-8182-1410 2,594,0003,942,500458,4001,273,400910,000953,500MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 15,00013,00018,5001,20022,900700RM-ST.LIGHTS100-400-000-8162-1400 2,0001,5002,000400700700RM-FUEL SYSTEM100-400-000-8162-4001 1,5002,0002,900RM-RADIO EQUIP.100-400-000-8162-4100 18,50016,50020,5001,60026,5001,400REPAIR/MAINTENANCE Page 8.34 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 400-000 - STREET MAINTENANCE CONTRACTUAL SERVICES 85,00080,00062,30065,30083,20054,400CONTRACTS100-400-000-8300-0000 10,00010,0007,60011,5007,8004,100TAXES - DUMPING100-400-000-8300-3403 95,00090,00069,90076,80091,00058,500CONTRACTUAL SERVICES LEASE/RENT EXPENSE 4,0004,0006006,8005,3004,100RENT - EQUIPMENT100-400-000-8152-3000 115,000LEASE - VEHICLE100-400-000-8152-4000 119,0004,0006006,8005,3004,100LEASE/RENT EXPENSE UTILITIES 585,000570,000551,900511,400516,500460,300STREET LIGHT POWER100-400-000-8200-4001 27,50025,00025,70027,10016,70018,500TRAFFIC SIGNAL POWER100-400-000-8200-4002 612,500595,000577,600538,500533,200478,800UTILITIES PROPERTY & EQUIPMENT 5,0005,0001,00011,7001,800MEDIUM EQUIP/TOOLS100-400-000-8110-0150 388,500250,000207,00095,000906,000798,000REV CAPITAL FUND PAYMENT100-400-000-8190-9000 393,500255,000208,000106,700906,000799,800PROPERTY & EQUIPMENT DPW ACTIVITIES 1,5001,5005001001,000MAIL BOX REPAIR/REPLCMNT100-400-000-8110-4000 360,000360,00098,600280,400(92,600)676,600SAND/SALT/CALCIUMCHLORIDE100-400-000-8110-4001 9,0008,0009,2007,50010,8008,700WELDING SUPPLIES100-400-000-8110-4002 3,5003,5001,3003,5001,5002,400ALTERNATIVE FUEL SUPPLIES100-400-000-8110-4007 15,00015,00015,10015,10014,50013,800ABANDONED HAZ.MAT.DISPOSL100-400-000-8110-4100 389,000388,000124,700306,600(64,800)701,500DPW ACTIVITIES 5,312,5006,591,0002,610,5003,489,8003,597,4004,095,600Totals for dept 400-000 - STREET MAINTENANCE Page 8.35 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 420-000 - EQUIPMENT MAINTENANCE SALARIES & WAGES 324,000225,000278,100216,300216,400211,600SALARIES100-420-000-8000-0000 29,00019,00013,40014,70015,70010,100OVERTIME100-420-000-8001-0000 200400200400VACATION PAYOUT100-420-000-8001-2000 1001,0001,300COMP-TIME PAYOUT100-420-000-8001-2002 3,9002,500RETIREMENT/SEVERANCE100-420-000-8008-0000 353,000244,000291,800235,300233,300225,900SALARIES & WAGES FRINGE BENEFITS 27,00019,00021,80018,10017,30016,600FICA100-420-000-8010-0000 25,00017,00019,60015,30015,40015,000PENSION-VMF100-420-000-8011-0000 67,00045,00062,50057,50047,70033,300HEALTH INSURANCE100-420-000-8013-0000 4,0003,0002,9002,8002,5002,100DENTAL INSURANCE100-420-000-8014-0000 1,0001,0001,3001,100900700LIFE INSURANCE100-420-000-8015-0000 10,0007,0008,4007,2008,7007,900WORKER'S COMP INSURANCE100-420-000-8016-0000 134,00092,000116,500102,00092,50075,600FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,0002,0004003001,000TRAINING & EDUCATION100-420-000-8070-0000 12,00012,00013,50012,30010,9007,200UNIFORMS100-420-000-8090-0000 14,00014,00013,90012,60011,9007,200EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES (100)OFFICE SUPPLIES100-420-000-8100-0000 4,0004,0003,8004,4003,6003,800MEMBERSHIP/PUBLICATIONS100-420-000-8100-0210 200,000200,000171,200193,000193,700154,300DEPARTMENT SUPPLIES100-420-000-8110-0000 22,50018,00011,90022,40077,60026,600PLOW BLADE COSTS100-420-000-8110-0009 3,0003,0006,0002,1001,100800SMALL EQUIP./TOOLS100-420-000-8110-0100 229,500225,000192,900221,900276,000185,400MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 4,0006,0001,300R&M - EQUIPMENT100-420-000-8162-3000 2,700RM-VEHICLES100-420-000-8162-4000 4,0006,0004,000REPAIR/MAINTENANCE CONTRACTUAL SERVICES 30,00030,00030,30043,10025,00017,200CONTRACT R&M EQUIPMENT100-420-000-8300-0420 30,00030,00030,30043,10025,00017,200CONTRACTUAL SERVICES 764,500611,000645,400614,900638,700515,300Totals for dept 420-000 - EQUIPMENT MAINTENANCE Page 8.36 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 440-000 - GARAGES MATERIALS AND SUPPLIES 100100DEPARTMENT SUPPLIES100-440-000-8110-0000 100100MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 45,00045,00088,00033,70036,10035,000RM-BUILDING & GROUNDS100-440-000-8162-2000 45,00045,00088,00033,70036,10035,000REPAIR/MAINTENANCE CONTRACTUAL SERVICES 40,00040,00030,90030,90030,10026,300CONTRACT LANDSCAPE MAINTENANCE SERVIC100-440-000-8300-0620 40,00040,00030,90030,90030,10026,300CONTRACTUAL SERVICES UTILITIES 65,00060,00058,00051,20044,90056,000LIGHT/POWER100-440-000-8200-0010 65,00060,00051,00060,60061,00038,600HEAT (GAS & OIL)100-440-000-8200-0020 6,5006,0006,4005,3005,0005,000WATER/SEWER VMF100-440-000-8200-0030 136,500126,000115,400117,100110,90099,600UTILITIES 221,500211,000234,400181,800177,100160,900Totals for dept 440-000 - GARAGES Page 8.37 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 580-582 - HISTORICAL SOC.&MUSEUM OLD FALLS VILLAGE REPAIR/MAINTENANCE 15,00015,00030,9009,80019,50013,800RM-BUILDING & GROUNDS100-580-582-8162-2000 15,00015,00030,9009,80019,50013,800REPAIR/MAINTENANCE UTILITIES 8,0008,0008,9005,3005,7006,700LIGHT/POWER100-580-582-8200-0010 4,0004,0003,1003,8003,2002,700HEAT (GAS & OIL)100-580-582-8200-0020 2,5002,0001,9002,0001,8001,600WATER/SEWER VMF100-580-582-8200-0030 7007001,9007007001,200ALARM SYSTEM100-580-582-8200-2201 15,20014,70015,80011,80011,40012,200UTILITIES 30,20029,70046,70021,60030,90026,000Totals for dept 580-582 - HISTORICAL SOC.&MUSEUM OLD FALLS VILLAGE Page 8.38 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 620-000 - PARK OPERATIONS SALARIES & WAGES 350,000318,000328,300280,500263,300303,600SALARIES100-620-000-8000-0000 19,00018,00010,9009,30012,70011,900OVERTIME100-620-000-8001-0000 2,2001,7009001,500VACATION PAYOUT100-620-000-8001-2000 1,5001,2002,8001,300COMP-TIME PAYOUT100-620-000-8001-2002 87,00087,00034,60030,20021,40024,900TEMPORARY HELP P/T WAGES100-620-000-8004-0000 18,0002,90015,8003,300RETIREMENT/SEVERANCE100-620-000-8008-0000 456,000441,000380,400338,700301,100346,500SALARIES & WAGES FRINGE BENEFITS 35,00034,00028,00025,60023,80025,300FICA100-620-000-8010-0000 26,00024,00023,10019,20020,20021,300PENSION-VMF100-620-000-8011-0000 89,00098,00084,00060,00070,00081,400HEALTH INSURANCE100-620-000-8013-0000 4,0004,0003,0002,1002,7004,500DENTAL INSURANCE100-620-000-8014-0000 1,0001,0009009001,1001,300LIFE INSURANCE100-620-000-8015-0000 13,00012,00013,30011,40014,40014,100WORKER'S COMP INSURANCE100-620-000-8016-0000 6,000ADA EXPENDITURES100-620-000-8021-0000 168,000173,000158,300119,200132,200147,900FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,0002,000400100200TRAINING & EDUCATION100-620-000-8070-0000 2,0002,000400100200EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 22,50020,00029,90016,70020,90018,400DEPARTMENT SUPPLIES100-620-000-8110-0000 10,00010,0004,9003,2003,9003,100CUSTODIAL SUPPLIES100-620-000-8110-1501 3,0003,00011,7002,6003,3002,500CHEMICALS100-620-000-8110-6203 10,00010,0006,4006,9005,0007,400GAS & DIESEL FUEL100-620-000-8170-4000 3,0005,0003003,0008001,100SIGNS & MARKINGS100-620-000-8182-1402 2,0002,0002,7009005,0002,400MISC PARK IMPROVEMENTS100-620-000-8182-1620 2,0001,000(600)PARK VANDALISM100-620-000-8182-1623 52,50051,00055,30033,30038,90034,900MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 6,0006,0002,5009,2002,7007,900RM-BUILDING & GROUNDS100-620-000-8162-2000 32,00032,0009,50025,80045,50034,300RM-VEHICLES100-620-000-8162-4000 38,00038,00012,00035,00048,20042,200REPAIR/MAINTENANCE CONTRACTUAL SERVICES 230,000221,300233,000205,100196,500175,300CONTRACT LANDSCAPE MAINTENANCE SERVIC100-620-000-8300-0620 40,00040,00036,10037,00015,90013,100CONTRACT TREE MAINTENANCE100-620-000-8300-0621 270,000261,300269,100242,100212,400188,400CONTRACTUAL SERVICES LEASE/RENT EXPENSE 23,000LEASE - VEHICLE100-620-000-8152-4000 23,000LEASE/RENT EXPENSE UTILITIES 47,00043,00052,30038,80036,30029,600LIGHT/POWER100-620-000-8200-0010 3,8003,8002,3002,9002,3001,100HEAT (GAS & OIL)100-620-000-8200-0020 40,00040,00037,10011,50010,9008,200WATER/SEWER VMF100-620-000-8200-0030 90,80086,80091,70053,20049,50038,900UTILITIES Page 8.39 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 620-000 - PARK OPERATIONS FORESTRY 500FORESTRY SUPPLIES100-620-000-8110-6202 200200FORESTRY CHEMICALS100-620-000-8110-6205 500500PLANTS AND SHRUBS100-620-000-8182-1621 5005001,500INSECT & DISEASE CONTROL100-620-000-8182-1624 15,00015,0007003,1008004,000TREES100-620-000-8182-1625 25,00025,00030,80019,20024,90025,000INVASIVE SPECIES CONTROL100-620-000-8182-1626 41,20041,70031,50022,30025,70030,500FORESTRY 1,141,5001,094,800998,700843,900808,000829,500Totals for dept 620-000 - PARK OPERATIONS Page 8.40 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 640-000 - PARK PROJECTS PARK PROJECTS 5,0005,0002,2001,7002,400700PORTABLE TOILET RENTAL100-640-000-8110-6401 8008002,300700CHRISTMAS DECORATIONS100-640-000-8110-6402 7,0007,0006,1002,800BALL DIAMONDS100-640-000-8182-1641 5005001,000IMPR-LIME KILN PARK100-640-000-8182-1642 500500MENO RIVER PKWY100-640-000-8182-1643 500500RIVERSIDE PARK100-640-000-8182-1644 1,0001,0003,4007007004,400ROTARY PARK100-640-000-8182-1645 500500200TENNIS CT MAINTENANCE100-640-000-8182-1646 5,0002,5007,0002,9001,600400VILLAGE PARK100-640-000-8182-1647 1,0001,0001,500800400900WILLOWOOD PARK100-640-000-8182-1649 1,500PARKLAND MISC.100-640-000-8182-1651 2,0002,5001,5005,7002,0001,800OAKWOOD PARK100-640-000-8182-1652 1,0005003004,300700800MILL POND PARK100-640-000-8182-1653 5001,300600RIVER'S EDGE PARK100-640-000-8182-1659 24,80024,30015,90019,70013,90014,300PARK PROJECTS 24,80024,30015,90019,70013,90014,300Totals for dept 640-000 - PARK PROJECTS Page 8.41 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 750-000 - CDA SALARIES & WAGES 30,00030,00029,30027,80027,00027,300SALARIES100-750-000-8000-0000 1,5002,9002,4001,3001,500VACATION PAYOUT100-750-000-8001-2000 31,50030,00032,20030,20028,30028,800SALARIES & WAGES FRINGE BENEFITS 2,0002,0001,9001,9001,8001,700FICA100-750-000-8010-0000 2,0002,0002,1002,0002,0001,900PENSION-VMF100-750-000-8011-0000 3,0003,0004,1004,2003,9003,700HEALTH INSURANCE100-750-000-8013-0000 200200100100100100DENTAL INSURANCE100-750-000-8014-0000 300200200200200200LIFE INSURANCE100-750-000-8015-0000 25,000WORKER'S COMP INSURANCE100-750-000-8016-0000 7,5007,4008,4008,40033,0007,600FRINGE BENEFITS COMM DEVELOPMENT 2,0002,0001,9003,5001,7001,800CHAMBER OF COMMERCE100-750-000-8110-7901 2,0002,0001,9003,5001,7001,800COMM DEVELOPMENT 41,00039,40042,50042,10063,00038,200Totals for dept 750-000 - CDA Page 8.42 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 760-000 - ENGINEERING SALARIES & WAGES 422,000398,000318,000343,600383,000419,600SALARIES100-760-000-8000-0000 1,5002,3002,600OVERTIME100-760-000-8001-0000 3,5005,8001,4001,0001,000VACATION PAYOUT100-760-000-8001-2000 900COMP-TIME PAYOUT100-760-000-8001-2002 13,00013,0002,1003,300TEMPORARY HELP P/T WAGES100-760-000-8004-0000 21,200RETIREMENT/SEVERANCE100-760-000-8008-0000 438,500411,000347,100346,500389,600424,100SALARIES & WAGES FRINGE BENEFITS 33,00032,00026,00025,70029,50031,100FICA100-760-000-8010-0000 29,00027,00021,80022,40026,70028,500PENSION-VMF100-760-000-8011-0000 65,00069,00064,50096,400102,30092,600HEALTH INSURANCE100-760-000-8013-0000 3,0003,0002,7003,30012,6004,400DENTAL INSURANCE100-760-000-8014-0000 1,0001,0008001,1001,000800LIFE INSURANCE100-760-000-8015-0000 11,00010,00012,20010,50016,00015,200WORKER'S COMP INSURANCE100-760-000-8016-0000 (245,000)(370,000)(240,200)(318,100)(430,100)(371,100)WAGE/BENE CP TRANSFERS100-760-000-8030-0610 (2,000)(1,200)(5,500)(700)(2,100)WAGE/BENE TID 6 TRANSFERS100-760-000-8030-0618 (7,500)(40,000)(36,600)WAGE/BENEFIT TRANSFERS TID 8100-760-000-8030-0620 (7,200)(15,000)(3,200)(10,700)(9,100)(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 (3,600)WAGE/BENEFIT TRANSFER TO TID #14100-760-000-8030-0634 (80,000)(80,000)(101,400)(75,900)(73,500)(152,900)WAGE/BENE WU TRANSFERS100-760-000-8030-0720 (20,000)(20,000)(8,400)( 14,000)(15,400)(7,900)WAGE/BENE SU TRANSFERS100-760-000-8030-0730 (125,000)(125,000)(99,700)(121,900)(124,800)(110,400)WAGE/BENE STORM WATER UT100-760-000-8030-0740 (344,700)(508,000)(326,100)(423,700)(465,500)(484,500)FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 5,0005,0003,4003,600500500TRAINING & EDUCATION100-760-000-8070-0000 1,0001,000TRAINING-DATA BASE GIS100-760-000-8070-0001 400TRAVEL EXPENSES100-760-000-8080-0000 6,0006,0003,8003,600500500EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500500100500700OFFICE SUPPLIES100-760-000-8100-0000 200200300200600400POSTAGE/SHIPPING100-760-000-8100-0010 100100200100500MEMBERSHIP/PUBLICATIONS100-760-000-8100-0210 2002001,000300NOTICES & PUBLICATIONS100-760-000-8100-0220 5005002,500100400DEPARTMENT SUPPLIES100-760-000-8110-0000 2,0004,0001,9003,8002,7001,400GAS & DIESEL FUEL100-760-000-8170-4000 3,5005,5006,0004,1003,9003,700MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 3,4003,4003,0002,0004,0003,200RM-VEHICLES100-760-000-8162-4000 3,4003,4003,0002,0004,0003,200REPAIR/MAINTENANCE CONTRACTUAL SERVICES 15,00015,00030,00024,00017,90016,400 15,00015,00030,00024,00017,90016,400 100-760-000-8300-0000 CONTRACTS CONTRACTUAL SERVICES Page 8.43 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 760-000 - ENGINEERING LEASE/RENT EXPENSE 56,000LEASE - VEHICLE100-760-000-8152-4000 56,000LEASE/RENT EXPENSE PROPERTY & EQUIPMENT 1,3001,3001,200100EQUIPMENT100-760-000-8188-3001 5,0005,0005,0007,0007,0005,000REV CAPITAL FUND PAYMENT100-760-000-8190-9000 6,3006,3005,0007,0008,2005,100PROPERTY & EQUIPMENT 184,000(60,800)68,800(36,500)(41,400)(31,500)Totals for dept 760-000 - ENGINEERING Page 8.44 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 770-000 - ZONING/INSPECTIONS SALARIES & WAGES 188,000180,000180,200136,700170,600174,000SALARIES100-770-000-8000-0000 100200200OVERTIME100-770-000-8001-0000 3001,800500VACATION PAYOUT100-770-000-8001-2000 7,8003,600TEMPORARY HELP P/T WAGES100-770-000-8004-0000 188,000180,000180,600146,500171,100177,800SALARIES & WAGES FRINGE BENEFITS 14,00014,00013,30011,30012,90013,300FICA100-770-000-8010-0000 13,00012,00012,0009,10011,50011,700PENSION-VMF100-770-000-8011-0000 20,00021,00024,10019,40037,80037,900HEALTH INSURANCE100-770-000-8013-0000 1,0001,0009009002,0002,200DENTAL INSURANCE100-770-000-8014-0000 1,0001,000500500400300LIFE INSURANCE100-770-000-8015-0000 4,0003,0004,8004,1004,9004,000WORKER'S COMP INSURANCE100-770-000-8016-0000 53,00052,00055,60045,30069,50069,400FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 1,0001,0001,500100400TRAINING & EDUCATION100-770-000-8070-0000 1,0001,0001,500100400EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500500400OFFICE SUPPLIES100-770-000-8100-0000 200200100MEMBERSHIP/PUBLICATIONS100-770-000-8100-0210 1,0001,0002,0005007001,100NOTICES & PUBLICATIONS100-770-000-8100-0220 3001,300300DEPARTMENT SUPPLIES100-770-000-8110-0000 3,5002,5003,3002,0003,8003,300BUILDING SEALS100-770-000-8110-7701 2,0002,0001,6003,0002,900HOUSE NUMBERS100-770-000-8110-7702 300300300400700400GAS & DIESEL FUEL100-770-000-8170-4000 7,8007,8006,3004,6008,2007,700MATERIALS AND SUPPLIES REPAIR/MAINTENANCE 1,000RM-VEHICLES100-770-000-8162-4000 1,000REPAIR/MAINTENANCE CONTRACTUAL SERVICES 280,000280,000409,300270,900284,900341,800BUILDING INSPECTOR100-770-000-8300-2401 10,5009,7005,20010,00010,0009,200WEIGHTS/MEASURES CONTRACT100-770-000-8300-2402 290,500289,700414,500280,900294,900351,000CONTRACTUAL SERVICES 541,300530,500658,500477,300543,800606,300Totals for dept 770-000 - ZONING/INSPECTIONS Page 8.45 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 790-000 - PLANNING SALARIES & WAGES 188,000187,000254,100257,200260,100262,400SALARIES100-790-000-8000-0000 7,7005,8002,2002,100VACATION PAYOUT100-790-000-8001-2000 188,000187,000261,800263,000262,300264,500SALARIES & WAGES FRINGE BENEFITS 14,00014,00020,70019,60020,20019,500FICA100-790-000-8010-0000 13,00013,00018,30016,50017,80017,700PENSION-VMF100-790-000-8011-0000 41,00044,00045,80053,50050,70041,800HEALTH INSURANCE100-790-000-8013-0000 2,0002,0001,8002,1003,3003,400DENTAL INSURANCE100-790-000-8014-0000 500500500500500400LIFE INSURANCE100-790-000-8015-0000 1,0001,0004,4003,7004,500WORKER'S COMP INSURANCE100-790-000-8016-0000 71,50074,50091,50095,90092,50087,300FRINGE BENEFITS EMPLOYEE TRAINING/EXPENSE 2,5002,500200900700300TRAINING & EDUCATION100-790-000-8070-0000 400400100300TRAVEL EXPENSES100-790-000-8080-0000 2,9002,9002001,000700600EMPLOYEE TRAINING/EXPENSE MATERIALS AND SUPPLIES 500500500300OFFICE SUPPLIES100-790-000-8100-0000 2,0002,000300RECORDS MANAGEMENT100-790-000-8100-0050 8008001,3001,0001,400MEMBERSHIP/PUBLICATIONS100-790-000-8100-0210 3,5003,5002,0002,0001,900800NOTICES & PUBLICATIONS100-790-000-8100-0220 1,0001,0004003003002,000RECORDING FEES100-790-000-8100-0225 100200DEPARTMENT SUPPLIES100-790-000-8110-0000 7,8007,8003,0003,8003,2004,800MATERIALS AND SUPPLIES CONTRACTUAL SERVICES 50,00040,00061,70038,100PLANNING CONSULTANT FEE100-790-000-8300-7901 50,00040,00061,70038,100CONTRACTUAL SERVICES LEASE/RENT EXPENSE 7,500LEASE - VEHICLE100-790-000-8152-4000 7,500LEASE/RENT EXPENSE 327,700312,200418,200401,800358,700357,200Totals for dept 790-000 - PLANNING Page 8.46 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 800-000 - DEBT SERVICE BOND ISSUE EXPENDITURES 1,00029,300BOND ISSUANCE EXPENSES100-800-000-8800-0003 1,00029,300BOND ISSUE EXPENDITURES TRANSFERS OUT 7,40059,300TRANSFER TO DEBT SERVICE100-800-000-8901-0500 7,40059,300TRANSFERS OUT 8,40088,600Totals for dept 800-000 - DEBT SERVICE Page 8.47 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 100 GENERAL FUND Dept 910-000 - OTHER USES OF FUNDS TRANSFERS OUT 255,000TFR TO DEBT SERVICE100-910-000-8901-0500 387,500509,5001,302,900SURPLUS TRANSFER TO MUNI FAC100-910-000-8901-1605 642,500509,5001,302,900TRANSFERS OUT 642,500509,5001,302,900Totals for dept 910-000 - OTHER USES OF FUNDS 38,016,60037,941,70030,938,40030,775,30029,299,10030,808,800APPROPRIATIONS - FUND 100 Page 8.48 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 215 SOLID WASTE COLLECTION ESTIMATED REVENUES INTEREST INCOME 19,7008,00032,10012,8006005,300INTEREST EARNINGS215-000-000-7600-0000 19,7008,00032,10012,8006005,300INTEREST INCOME PUBLIC CHARGE FOR SERVICE 2,318,0002,248,8002,165,2002,087,4002,010,5002,000,600REFUSE COLLECTION FEE215-000-340-7723-0050 9,50010,0009,70010,7009,10012,800RECYCLING CARTS215-000-350-7727-0000 2,327,5002,258,8002,174,9002,098,1002,019,6002,013,400PUBLIC CHARGE FOR SERVICE INTERGOVERNMENTAL 80,00080,00080,20080,50080,70080,300RECYCLING GRANT215-000-350-7145-0000 80,00080,00080,20080,50080,70080,300INTERGOVERNMENTAL 2,427,2002,346,8002,287,2002,191,4002,100,9002,099,000TOTAL ESTIMATED REVENUES Page 8.49 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 215 SOLID WASTE COLLECTION APPROPRIATIONS CONTRACTUAL SERVICES 1,680,0001,629,5001,573,7001,519,5001,465,2001,449,100GARBAGE COLLECTION215-340-000-8300-3401 300AUDIT/ACCTG. SERV.215-350-000-8300-1901 638,000619,300597,000575,800553,900550,400CURBSIDE RECYCLING215-350-000-8300-3500 2,318,0002,249,1002,170,7002,095,3002,019,1001,999,500CONTRACTUAL SERVICES FRINGE BENEFITS 8,0008,5007,7008,0007,1009,700WAGE/BENEFIT TRANSFERS215-350-000-8030-0000 8,0008,5007,7008,0007,1009,700FRINGE BENEFITS MATERIALS AND SUPPLIES 1,800POSTAGE/SHIPPING215-350-000-8100-0010 3,0003,5002,5002,5002,3002,800PRINTING215-350-000-8100-0025 25,00023,90019,900RECYCLING BINS215-350-000-8110-2206 28,0003,50026,4002,50022,2004,600MATERIALS AND SUPPLIES DPW ACTIVITIES 35,00025,00016,70018,0008,00018,400CURBSIDE BRUSH PICK-UP215-350-000-8110-4012 6,0006,0007,9005,7006,7004,300HOUSEHOLD HAZARDOUS MATER215-350-000-8110-4101 41,00031,00024,60023,70014,70022,700DPW ACTIVITIES 2,395,0002,292,1002,229,4002,129,5002,063,1002,036,500TOTAL APPROPRIATIONS 32,20054,70057,80061,90037,80062,500NET OF REVENUES/APPROPRIATIONS - FUND 215 Page 8.50 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND ESTIMATED REVENUES INTEREST INCOME 41,30025,00047,00026,5007007,800INTEREST EARNINGS220-000-000-7600-0000 41,30025,00047,00026,5007007,800INTEREST INCOME PUBLIC CHARGE FOR SERVICE 8,0006,0005,9005,2003,1003,000COPY MACH REV. LIBRARY220-000-000-7451-0000 9009001,0001,000700900NONRESIDENT CARDS220-000-000-7455-0000 300400400300200300VENDING MACHINE REIMB.220-000-000-7456-0000 7,0006,0007,8006,3005,6003,800USED BOOKS - ADULTS220-000-000-7457-0000 16,20013,30015,10012,8009,6008,000PUBLIC CHARGE FOR SERVICE INTERGOVERNMENTAL 8,20012,00010,40013,50016,90025,100GRANT REVENUES220-000-000-7103-0000 39,00037,70032,10031,40030,00031,600CO LIBR SUPPLEMENT220-000-000-7452-0000 40,00042,90036,80038,00041,00040,500CROSS COUNTY BORDER REIMB220-000-000-7459-0000 87,20092,60079,30082,90087,90097,200INTERGOVERNMENTAL PROPERTY TAXES 1,791,1001,711,0001,713,0001,631,0001,549,0001,539,000RE/PP TAXES220-000-000-7000-0000 1,791,1001,711,0001,713,0001,631,0001,549,0001,539,000PROPERTY TAXES FINES AND PENALTIES 700700700600900300MATERIALS RECOVERY FEES220-000-000-7340-0000 19,00014,00020,10016,80014,0007,800LIB.FINES&RECEIPTS220-000-000-7450-0000 19,70014,70020,80017,40014,9008,100FINES AND PENALTIES MISCELLANEOUS 10050060010,400MISC REVENUE220-000-000-7700-0000 7,0007,0008,0003,4005,3003,600MISC DONATIONS220-000-000-7705-0000 7,0004,0007,7007,800FRIENDS DONATIONS220-000-000-7705-0001 14,00011,00015,80011,7005,90014,000MISCELLANEOUS 1,969,5001,867,6001,891,0001,782,3001,668,0001,674,100TOTAL ESTIMATED REVENUES Page 8.51 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND APPROPRIATIONS CONTRACTUAL SERVICES 25,00023,00024,40021,50016,400MICROSOFT ENTERPRISE AGREEMENT220-500-000-8160-5000 1,0001,0001,000800800800AUDIT/ACCTG. SERV.220-500-000-8300-1901 38,00036,30036,40034,90033,20031,000LIBRARY SYSTEM FEES220-500-000-8300-5005 37,60036,60023,0001,70018,10011,500IT MAINT/SUPPORT220-500-000-8301-0000 700700700700700300MATERIALS RECOVERY FEE220-500-000-8310-0050 102,30097,60085,50038,10074,30060,000CONTRACTUAL SERVICES FRINGE BENEFITS 91,00085,00077,50076,70072,70068,200FICA220-500-000-8010-0000 67,00061,00054,20051,10054,80052,900PENSION-VMF220-500-000-8011-0000 145,000150,000153,100181,700177,800174,200HEALTH INSURANCE220-500-000-8013-0000 7,0008,0007,0008,1008,6008,600DENTAL INSURANCE220-500-000-8014-0000 2,0002,0002,0002,2002,3002,600LIFE INSURANCE220-500-000-8015-0000 2,0001,0001,4001,2001,5001,300WORKER'S COMP INSURANCE220-500-000-8016-0000 314,000307,000295,200321,000317,700307,800FRINGE BENEFITS MATERIALS AND SUPPLIES 3,0002,3002,3002,5005,2006,300OFFICE SUPPLIES220-500-000-8100-0000 900500900600500500POSTAGE/SHIPPING220-500-000-8100-0010 5,3002,5003,3002,7004,6003,200PAPER/PRINTING220-500-000-8100-0020 11,00010,00011,7008,80012,6007,200PROCESSING/CIRC SUPPLIES220-500-000-8100-0100 5005002001001,5002,300COMPUTER SUPPLIES220-500-000-8130-0000 6,4004,3004,6003,8005,3007,200SUBSCRIPT-COMP SOFTWARE220-500-000-8152-8100 27,10020,10023,00018,50029,70026,700MATERIALS AND SUPPLIES SALARIES & WAGES 935,000858,000794,400747,200766,000721,400SALARIES220-500-000-8000-0000 10,50017,0003006,800VACATION PAYOUT220-500-000-8001-2000 247,000255,000229,500220,700207,900200,100PART TIME WAGES220-500-000-8002-0000 1,6002,900TEMPORARY HELP P/T WAGES220-500-000-8004-0000 25,20029,500RETIREMENT/SEVERANCE220-500-000-8008-0000 1,182,0001,113,0001,059,6001,016,000977,100928,300SALARIES & WAGES EMPLOYEE TRAINING/EXPENSE 2,4002,4003,5002,100300300TRAINING & EDUCATION220-500-000-8070-0000 1,900500300800100200RECRUITMENT & PERSONNEL220-500-000-8075-0000 1,3001,3002,0001,200200TRAVEL EXPENSES220-500-000-8080-0000 3,7002,6002,4003,4002,100900DUES & SUBSCRIPTIONS220-500-000-8100-0200 9,3006,8008,2007,5002,5001,600EMPLOYEE TRAINING/EXPENSE LIBRARY PUBLIC SERVICES 3,7002,8002,4005,4002,9002,600PUBLICITY/PROGRAMS220-500-000-8110-5002 14,80010,00018,00012,90021,60015,000PROGRAMMING220-500-000-8130-1000 2,3002,2006,8006,6006,4008,200DATABASE PRODUCTS220-500-000-8140-1015 20,80015,00027,20024,90030,90025,800LIBRARY PUBLIC SERVICES LIBRARY MATERIALS/BOOKS 33,90031,20031,10023,60015,60012,800E MATERIALS220-500-000-8140-1020 132,500132,500132,100138,000142,300136,200ADULT MATERIALS220-500-000-8140-1110 11,70011,70011,30012,20010,50012,000YOUNG ADULT MATERIALS220-500-000-8140-1120 47,20047,20046,80046,00041,70042,600CHILD MATERIALS220-500-000-8140-1130 Page 8.52 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 220 LIBRARY OPERATIONS FUND APPROPRIATIONS LIBRARY MATERIALS/BOOKS 225,300222,600221,300219,800210,100203,600LIBRARY MATERIALS/BOOKS LEASE/RENT EXPENSE 1,4001,5001,400RENT - DATACENTER220-500-000-8152-6005 5,3005,3004,8005,0003,5003,600RENT-COPIER220-500-000-8152-6100 6,7006,8006,2005,0003,5003,600LEASE/RENT EXPENSE REPAIR/MAINTENANCE 2,100R&M - EQUIPMENT220-500-000-8162-3000 1,0001,0001,9001,1001,10010,400RM-OFF.EQUIP220-500-000-8162-6000 5005005005002,9004,700RM-FURNISHINGS220-500-000-8162-6005 1,1001,3004009001,800400RM-COMPUTER HARDWARE220-500-000-8162-8000 500500400200600RM-MISC220-500-000-8162-9990 3,1003,3003,2004,8005,80016,100REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 4005,700431,900CAPOUT-BLDG LIBRARY220-500-000-8186-9500 5,0005,0001,5001001,800SECURITY SYSTEM220-500-000-8190-4000 30,00010,0007,80050030,80055,400FURNISHINGS220-500-000-8190-6000 8,80033,00020,30022,0006,60014,500COMPUTER HARDWARE220-500-000-8190-8000 900COMPUTER SOFTWARE220-500-000-8190-8100 43,80043,00033,10025,30043,200503,600PROPERTY & EQUIPMENT UTILITIES 1,1001,7001,0001,3001,200TELEPHONE SERVICE220-500-000-8210-0000 900800800800800400ALARM MONITORING SERVICE220-500-000-8211-0001 4,9004,5005,1001,6005,5006,100INTERNET SERVICE220-500-000-8212-0004 1,3001,6001,5001,300WAN SERVICE220-500-000-8212-0005 8,2008,6008,4002,4008,9007,700UTILITIES INSURANCES 10,80010,50011,20010,4009,7009,800LIABILITY INSURANCE220-500-000-8610-0000 1,200800800800800700BOILER & MACHINERY220-500-000-8610-0030 14,90012,50013,30012,20011,50010,300PROP DAMAGE INSURANCE220-500-000-8610-0050 26,90023,80025,30023,40022,00020,800INSURANCES CO-MISC./RETAINAGE/MF ENG 1,100MISC COSTS/VMF ENG.220-500-000-9800-0000 1,100CO-MISC./RETAINAGE/MF ENG 1,969,5001,867,6001,796,2001,706,7001,725,7002,106,700TOTAL APPROPRIATIONS 94,80075,600(57,700)(432,600)NET OF REVENUES/APPROPRIATIONS - FUND 220 Page 8.53 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 221 LIBRARY MAINTENANCE FUND ESTIMATED REVENUES INTEREST INCOME 28,00025,00027,7008,8004002,800INTEREST EARNINGS221-000-000-7600-0000 28,00025,00027,7008,8004002,800INTEREST INCOME PROPERTY TAXES 321,800314,000295,000288,000272,000255,000RE/PP TAXES221-000-000-7000-0000 321,800314,000295,000288,000272,000255,000PROPERTY TAXES 349,800339,000322,700296,800272,400257,800TOTAL ESTIMATED REVENUES Page 8.54 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 221 LIBRARY MAINTENANCE FUND APPROPRIATIONS CONTRACTUAL SERVICES 51,80032,20029,50026,50015,70018,700CONTRACTS221-520-000-8300-0000 13,50020,00014,10011,20011,60010,600MECHANICALS CONTRACT221-520-000-8300-1501 42,00048,00042,00042,30041,00030,700CUSTODIAL CONTRACT221-520-000-8300-1502 1,1009001,000800800800AUDIT/ACCTG. SERV.221-520-000-8300-1901 108,400101,10086,60080,80069,10060,800CONTRACTUAL SERVICES FRINGE BENEFITS 3,0002,0002,3002,2002,1002,000FICA221-520-000-8010-0000 3,0002,0002,1001,9002,0001,900PENSION-VMF221-520-000-8011-0000 8,60010,00011,50011,70010,80010,400HEALTH INSURANCE221-520-000-8013-0000 400500500500500500DENTAL INSURANCE221-520-000-8014-0000 200200200200100100LIFE INSURANCE221-520-000-8015-0000 1,0001,0001,1001,0001,2001,100WORKER'S COMP INSURANCE221-520-000-8016-0000 16,20015,70017,70017,50016,70016,000FRINGE BENEFITS MATERIALS AND SUPPLIES 600600800800600600PAPER/PRINTING221-520-000-8100-0020 100SMALL EQUIP./TOOLS221-520-000-8110-0100 4,5004,5004,3003,1004,0003,200CUSTODIAL SUPPLIES221-520-000-8110-1501 5,1005,1005,1003,9004,7003,800MATERIALS AND SUPPLIES SALARIES & WAGES 36,50032,00030,10030,20029,20028,200SALARIES221-520-000-8000-0000 300VACATION PAYOUT221-520-000-8001-2000 36,50032,00030,40030,20029,20028,200SALARIES & WAGES LEASE/RENT EXPENSE (400)RENT - EQUIPMENT221-520-000-8152-3000 (400)LEASE/RENT EXPENSE REPAIR/MAINTENANCE 40,00057,00023,80043,10037,40023,000RM-BUILDING & GROUNDS221-520-000-8162-2000 40,00057,00023,80043,10037,40023,000REPAIR/MAINTENANCE UTILITIES 100,00085,000104,80092,50079,50077,400LIGHT/POWER221-520-000-8200-0010 35,60035,60028,40033,30027,40017,700HEAT (GAS & OIL)221-520-000-8200-0020 8,0007,5005,0007,0004,9004,400WATER/SEWER VMF221-520-000-8200-0030 143,600128,100138,200132,800111,80099,500UTILITIES 349,800339,000301,800308,300268,500231,300TOTAL APPROPRIATIONS 20,900(11,500)3,90026,500NET OF REVENUES/APPROPRIATIONS - FUND 221 Page 8.55 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 500 DEBT SERVICE FUND ESTIMATED REVENUES INTEREST INCOME 10,80014,60040,4007009,200INTEREST EARNINGS500-000-000-7600-0000 10,80014,60040,4007009,200INTEREST INCOME PROPERTY TAXES 3,456,0002,525,0002,525,0002,525,0002,525,0002,370,000RE/PP TAXES500-000-000-7000-0000 3,456,0002,525,0002,525,0002,525,0002,525,0002,370,000PROPERTY TAXES TRANSFERS IN 283,00035,40087,200TRANSFER FROM GENERAL FUND500-000-000-7801-0100 618,000359,100379,200151,500TFR FROM SR500-000-000-7801-0200 130,00087,80094,40010,100TFR FROM TOURISM500-000-000-7801-0204 10,20025,70045,800TFR FROM SA500-000-000-7801-0400 1,708,2002,017,0002,290,7002,595,5003,435,2003,397,300TFR FROM MUNICIPAL FACILITIES500-000-000-7801-0605 98,90044,000112,20097,000TFR FROM CAP PROJ500-000-000-7801-0610 1,188,0001,174,000963,800937,300754,800645,200TRANSFER FROM TID 6500-000-000-7801-0618 8,616,0001,970,0002,024,4001,748,4001,691,8001,713,800TRANSFER FROM TID 8500-000-000-7801-0620 61,00063,00067,30057,90052,30053,800TRANSFER FROM TID 9500-000-000-7801-0621 945,000585,300576,500406,400388,600443,600TFR FROM TID #10500-000-000-7801-0630 59,00055,40051,20047,00042,60039,900TFR FROM TID #11500-000-000-7801-0631 272,000278,000283,500284,400290,100298,200TFR FROM TID #12500-000-000-7801-0632 150,000152,400154,600156,700158,700TFR FROM TID 13500-000-000-7801-0633 13,0009,4004,800TRF FROM TID 14500-000-000-7801-0634 13,760,2006,751,4006,989,3006,732,4006,987,4006,821,800TRANSFERS IN 17,227,0009,276,4009,528,9009,297,8009,513,1009,201,000TOTAL ESTIMATED REVENUES Page 8.56 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 500 DEBT SERVICE FUND APPROPRIATIONS BOND ISSUE EXPENDITURES (4,100)BOND ISSUANCE EXPENSES500-800-000-8800-0003 (4,100)BOND ISSUE EXPENDITURES DEBT - PRINCIPAL PAYMENTS 15,255,0007,325,0007,255,0007,708,0007,548,0006,948,000PRINCIPAL PAYMENTS ON LONG-TERM DEBT500-800-000-8810-0000 15,255,0007,325,0007,255,0007,708,0007,548,0006,948,000DEBT - PRINCIPAL PAYMENTS DEBT - INTEREST PAYMENTS 1,972,0001,951,4002,128,8001,986,7002,138,4002,359,900INTEREST PAYMENTS ON LONG-TERM DEBT500-800-000-8850-0000 1,972,0001,951,4002,128,8001,986,7002,138,4002,359,900DEBT - INTEREST PAYMENTS 17,227,0009,276,4009,383,8009,694,7009,686,4009,303,800TOTAL APPROPRIATIONS 145,100(396,900)(173,300)(102,800)NET OF REVENUES/APPROPRIATIONS - FUND 500 Page 8.57 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 605 MUNICIPAL FACILITIES AND EQUIP ESTIMATED REVENUES INTEREST INCOME 2,600INTEREST ON ADV TO CAP PROJECTS605-000-210-7600-0610 60,10080,000121,00027,3001,30016,100INTEREST EARNINGS605-001-000-7600-0000 125,00020,00092,20023,0005,0005,200INTEREST ON ADVANCE - TID #6605-001-000-7600-0618 9,0005,00011,8006,1001,6002,900INTEREST ON ADVANCE - TID #9605-001-000-7600-0621 40,00018,00038,60018,4003,2003,400INTEREST EARNED ON TID 10 ADV605-001-000-7600-0630 3,0003,100300INTEREST ON ADVANCE TO TID #12605-001-000-7600-0632 20,0007,00018,8007,000800200INTEREST EARNED ON TID #13 ADV605-001-000-7600-0633 4,0001,5003,5001,300300400INTEREST EARNED ON TID #14 ADV605-001-000-7600-0634 2,0001,400INTEREST EARNED ON TID #15 ADV605-001-000-7600-0635 1,000INTEREST EARNED ON TID #16 ADV605-001-000-7600-0636 500INTEREST EARNINGS SU ADVANCE605-001-000-7600-0730 261,100134,500287,30086,20015,60028,200INTEREST INCOME INTERGOVERNMENTAL 100,700GRANT REVENUES605-000-200-7103-0000 21,10062,800GRANT REVENUES605-001-000-7103-0000 100,70021,10062,800INTERGOVERNMENTAL MISCELLANEOUS 50,00050,00022,70063,300120,000133,700SALE OF VILLAGE PROPERTY605-001-000-7720-0000 (15,000)INSURANCE RECOVERIES605-001-000-7770-0001 50,00050,00022,70063,300105,000133,700MISCELLANEOUS TRANSFERS IN 799,300TFR FROM SR605-000-210-7801-0200 800,000425,000382,000240,0001,459,0001,330,000TRANSFER FROM GENERAL FUND605-001-000-7801-0100 387,500509,5001,302,900SURPLUS TRANSFER FROM GENERAL FUND605-001-000-7801-1100 800,000425,0001,181,300627,5001,968,5002,632,900TRANSFERS IN OTHER FINANCING SOURCES 700,000PROCEEDS - DEBT ISSUE605-000-000-7800-0000 16,900DEBT PREMIUM605-000-000-7800-0004 716,900OTHER FINANCING SOURCES RESIDUAL TRANSFER 49,100PROJECT ACCOUNT TRANSFER605-000-000-7999-0000 (69,800)PROJECT ACCOUNT TRANSFER605-000-210-7999-0000 20,700PROJECT ACCOUNT TRANSFER605-001-000-7999-0000 RESIDUAL TRANSFER CHARGES FOR SERVICES 2,590,0002,875,0002,441,8002,364,3002,710,1002,405,100TIPPING FEES - LANDFILL605-000-210-7716-0000 2,590,0002,875,0002,441,8002,364,3002,710,1002,405,100CHARGES FOR SERVICES 3,701,1003,484,5004,033,8003,879,3004,799,2005,262,700TOTAL ESTIMATED REVENUES Page 8.58 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 605 MUNICIPAL FACILITIES AND EQUIP APPROPRIATIONS CONTRACTUAL SERVICES 172,80020,900CONSULTING605-220-000-8302-0000 172,80020,900CONTRACTUAL SERVICES LEASE/RENT EXPENSE 8,60063,900RENT - EQUIPMENT605-220-000-8152-3000 8,60063,900LEASE/RENT EXPENSE PROPERTY & EQUIPMENT 20,700CAPOUT-ADMINISTRATION605-001-000-8188-1000 16,000204,000CAPOUT-EQ.POLICE605-001-000-8188-9200 281,800CAPOUT-EQ.EMS605-001-000-8188-9210 457,90031,800462,40033,100CAPOUT-EQ.FIRE605-001-000-8188-9220 445,000826,2001,430,400283,1001,043,000609,600CAPOUT-EQ.PUBLIC WORKS605-001-000-8188-9400 4,900CAPOUT-EQ.DEVELOPMENT605-001-000-8188-9625 700CAPOUT-ADMINISTRATION605-111-000-8188-1000 2,300CAPOUT-BLDG IMPROVEMENTS605-210-000-8186-0000 40,000430,0001,60080016,400153,700CAPOUT-BLDG IMP (GEN GOV)605-210-000-8186-9100 4,200CAPOUT-BLDG IMP (POLICE)605-210-000-8186-9200 11,600CAPOUT-BLDG IMP (PUBLIC WORKS)605-210-000-8186-9400 134,600771,300STATION #3605-220-000-8186-2503 485,0001,864,7002,467,000283,9001,526,7001,089,800PROPERTY & EQUIPMENT CO-MISC./RETAINAGE/MF ENG 54,600MISC COSTS/VMF ENG.605-220-000-9800-0000 54,600CO-MISC./RETAINAGE/MF ENG BOND ISSUE EXPENDITURES 7007001,1001,400BOND EXPENSES605-800-000-8800-0000 15,900BOND ISSUANCE EXPENSES605-800-000-8800-0003 70016,6001,1001,400BOND ISSUE EXPENDITURES TRANSFERS OUT 500,000TRANSFER TO GENERAL FUND605-800-000-8901-0100 1,708,2002,017,0002,290,7002,595,5003,435,2003,397,300TRANSFER TO DEBT SERVICE605-800-000-8901-0500 2,208,2002,017,0002,290,7002,595,5003,435,2003,397,300TRANSFERS OUT 2,693,2003,890,3005,049,7002,916,9004,963,0004,488,500TOTAL APPROPRIATIONS 1,007,900(405,800)(1,015,900)962,400(163,800)774,200NET OF REVENUES/APPROPRIATIONS - FUND 605 Page 8.59 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 700 RISK MANAGEMENT FUND ESTIMATED REVENUES INTEREST INCOME 16,0006,00014,7004,4003002,800INTEREST EARNINGS700-001-000-7600-0000 17,00022,00017,50021,80021,80018,400DIVIDEND ON INVESTMENT700-001-000-7630-0000 33,00028,00032,20026,20022,10021,200INTEREST INCOME 33,00028,00032,20026,20022,10021,200TOTAL ESTIMATED REVENUES Page 8.60 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 700 RISK MANAGEMENT FUND APPROPRIATIONS CONTRACTUAL SERVICES 35,00040,000100,60032,50056,100LEGAL SERVICES700-001-000-8310-0000 35,00040,000100,60032,50056,100CONTRACTUAL SERVICES INSURANCES 52,00080,00049,00054,10051,50049,300LIABILITY INSURANCE700-001-000-8610-0000 (96,900)(113,900)116,800(48,500)IBNR ADJUSTMENT700-001-000-8610-0001 15,00015,00015,000CLAIMS SETTLED700-001-000-8612-0000 67,00095,000(47,900)(59,800)168,30015,800INSURANCES 102,000135,000(47,900)40,800200,80071,900TOTAL APPROPRIATIONS (69,000)(107,000)80,100(14,600)(178,700)(50,700)NET OF REVENUES/APPROPRIATIONS - FUND 700 Page 8.61 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY ESTIMATED REVENUES INTEREST INCOME 505,000100402,90084,400800INTEREST EARNINGS720-001-000-0419-0000 9,0007,0007,2002,400100800INT-WATER IMPACT FEES PRE 4/10/06720-001-000-0419-0002 14,00082,00011,80019,0001,50013,000INT-WATER IMPACT FEES EFFECT 4/10/06720-001-000-0419-0003 451,0003,70037,400INTEREST-STATE POOL720-001-000-0419-0004 28,00076,000148,30047,2001,3006,300INT-WATER IMPACT FEES EFFECT 4/5/18720-001-000-0419-0022 172,000125,000153,50054,70013,50022,400INTEREST ON ADVANCE - STM WTR720-001-000-7600-0740 728,000741,100723,700207,70020,90079,900INTEREST INCOME INTERGOVERNMENTAL 5,000GRANT REVENUES720-000-000-0421-7103 5,000INTERGOVERNMENTAL MISCELLANEOUS 1,102,100MISC REVENUE720-000-100-7700-0000 7,0001,0003,1001,0002,800SCRAP METAL SALES720-001-000-0421-0002 12,80018,000GAIN/LOSS ON SALE720-001-000-0430-0000 209,800SPEC ASSESSMENTS COLLECT720-001-000-0499-0000 7,0001,0003,1001,103,10015,600227,800MISCELLANEOUS TRANSFERS IN 160,200TFR FROM SR720-001-000-7801-0200-72076-00 825,000TFR FROM SR720-001-000-7801-0200-72087-00 985,200TRANSFERS IN RESIDUAL TRANSFER 1,844,100666,500PROJECT ACCOUNT TRANSFER720-000-000-7999-0000 330,0001,377,900(666,500)PROJECT ACCOUNT TRANSFER720-001-000-7999-0000 102,500PROJECT ACCOUNT TRANSFER720-002-000-7999-0000-72079-00 102,500PROJECT ACCOUNT TRANSFER720-002-000-7999-0000-72080-00 (2,379,100)PROJECT ACCOUNT TRANSFER720-002-000-7999-0000-90154-00 1,377,900RESIDUAL TRANSFER CHARGES FOR SERVICES 3,5003,0001,6002,7001,5001,600HYDRANT RENTAL REVENUE720-001-000-0416-0000 6,2006,2002,0005,3007,400SPRINKLING METER INSTALL.720-001-000-0416-0001 285,000250,000237,500258,000242,200262,200PROPERTY RENTAL720-001-000-0421-0000 6,0006,0005,4006,3005,5008,900UNMETERED SALES GEN CUST720-001-000-0460-0000 3,134,0003,150,0003,086,8003,236,3003,061,1003,143,500RES-METER SALES720-001-000-0461-0000 1,635,0001,250,0001,480,3001,160,1001,203,9001,197,000BUS-METER SALES720-001-000-0461-0001 640,000400,000565,500321,300429,500363,400INDUS-METER SALES720-001-000-0461-0002 260,000200,000241,200175,000201,600199,500PRIVATE FIRE PROTECTION720-001-000-0462-0000 1,574,0001,574,0001,573,9001,573,9001,573,9001,573,900PUBLIC FIRE PROTECTION CHARGE (TO VMF)720-001-000-0463-0000 40,00035,00044,10032,60032,30028,000PUBLIC-METER SALES720-001-000-0464-0000 30,00028,00048,60019,20021,10019,900MUNI-METER SALES720-001-000-0464-0001 25,00025,00040,80045,00020,6004,600PENALTIES720-001-000-0470-0000 6,5006,50024,6009,1001,5002,200SERV ICES CALLS720-001-000-0471-0000 2,70013,2005,700SERVICE CALLS - LANNON720-001-000-0471-0001 200,000180,000181,500164,100168,300165,000RENT-METERS720-001-000-0472-0000 60,00060,00053,20053,00054,70056,200ROI-METERS720-001-000-0473-0000 (4,000)(4,000)(4,000)(7,800)(200)REFUNDS720-001-000-0474-0000 1,9001,000(100)OTHER REVENUES720-001-000-0474-0009 Page 8.62 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY ESTIMATED REVENUES CHARGES FOR SERVICES 7,901,2007,169,7007,586,9007,058,3007,028,4007,038,700CHARGES FOR SERVICES OTHER INCOME (WATER UTIL) 3,0002,0003,8002,3001,3001,100MERCH SALES, INSTALLS, TAPPING720-001-000-0415-0000 40038,60037,2008,000SALE OF METERS, HYDRANTS - LANNON720-001-000-0415-0001 3,500INTEREST-SPEC ASSMNT720-001-000-0419-0005 5,2005,2003,2005,8005,2002,100WATER TEST KITS720-001-000-0474-0002 8,2007,20010,90046,70043,70011,200OTHER INCOME (WATER UTIL) IMPACT FEES 725,000725,000450,000648,800719,900799,100WATER IMPACT FEES EFFECT 4/5/18720-001-000-0422-0022 725,000725,000450,000648,800719,900799,100IMPACT FEES LICENSES AND PERMITS 8,0006,5007,80012,5005,7002,800PERMIT REVENUE720-001-000-0474-0050 8,0006,5007,80012,5005,7002,800LICENSES AND PERMITS CAPITAL CONTRIBUTIONS 2,906,800952,600968,200771,900CIAOC - DEVELOPERS720-001-000-0499-0001 223,10038,300CIAOC - MUNI720-001-000-0499-0002 3,129,900952,600968,200810,200CAPITAL CONTRIBUTIONS 9,377,4008,650,50012,897,50011,407,6008,802,4008,974,700TOTAL ESTIMATED REVENUES Page 8.63 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 18,300CONSULTING720-001-000-8302-0000-72090-00 18,300CONTRACTUAL SERVICES FRINGE BENEFITS 84,00087,00082,70079,70074,40074,700FICA720-001-000-8010-0000 76,00078,00072,30066,60067,10065,800PENSION-VMF720-001-000-8011-0000 69,800(83,700)(90,400)21,300PENSION OPEB720-001-000-8011-0001 163,000234,000256,200252,900241,700266,200HEALTH INSURANCE720-001-000-8013-0000 11,00014,00012,90011,70012,40012,300DENTAL INSURANCE720-001-000-8014-0000 4,0003,0003,7003,9003,8003,300LIFE INSURANCE720-001-000-8015-0000 2,00018,80021,600(1,400)LIFE INSURANCE OPEB720-001-000-8015-0001 4,500TELEPHONE SERVICE720-001-000-8021-0000 338,000416,000504,100349,900330,600442,200FRINGE BENEFITS MATERIALS AND SUPPLIES 100STORM-INSPECTION720-000-000-8100-0220 100MATERIALS AND SUPPLIES SALARIES & WAGES 1,017,0001,042,000984,700940,700957,500854,400SALARIES720-001-000-8000-0000 69,00074,00056,20052,70061,10055,600OVERTIME720-001-000-8001-0000 11,10013,2003,60013,800VACATION PAYOUT720-001-000-8001-2000 3,6006,5006,2006,600COMP-TIME PAYOUT720-001-000-8001-2002 11,00011,00014,20013,4003,80011,900TEMPORARY HELP P/T WAGES720-001-000-8004-0000 14,00044,40035,80050,400RETIREMENT/SEVERANCE720-001-000-8008-0000 (1,097,000)(1,141,000)(1,114,100)(1,042,800)(1,032,200)(983,000)PAYROLL ALLOC - CLEARING720-001-000-8009-9000 10019,5009,700SALARIES & WAGES LEASE/RENT EXPENSE 78,200LEASE - VEHICLE720-001-000-8152-4000 1,5001,5001,400RENT - DATACENTER720-001-000-8152-6005 79,7001,5001,400LEASE/RENT EXPENSE REPAIR/MAINTENANCE 5,0001,000400RM-SECURITY SYSTEM720-001-000-8160-0200 700700200RM-BUILDING & GROUNDS720-001-000-8162-2000 5,0001,0001,100700200REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 28,00028,00050,80027,10071,000SECURITY SYSTEM720-001-000-8190-4000 3,100TELEPHONE SYSTEM720-001-000-8190-5000 28,00028,00050,80027,10074,100PROPERTY & EQUIPMENT UTILITIES 4,1003,2001,9001,500300ALARM MONITORING SERVICE720-001-000-8211-0001 4,1003,2001,9001,500300UTILITIES BOND ISSUE EXPENDITURES 81,90053,00069,30056,100BOND ISSUANCE EXPENSES720-800-000-8800-0003 81,90053,00069,30056,100BOND ISSUE EXPENDITURES DEBT - INTEREST PAYMENTS Page 8.64 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS DEBT - INTEREST PAYMENTS 565,000261,000304,900260,200250,900237,900INTEREST ON LONG-TERM DEBT720-001-000-0930-4270 565,000261,000304,900260,200250,900237,900DEBT - INTEREST PAYMENTS TRANSFERS OUT 76,300TFR TO STORM UTILITY720-001-000-8901-0740 76,300TRANSFERS OUT OPERATING EXPENSE 2,000,0001,965,2002,096,8001,766,9001,729,0001,723,500SOS MILWAUKEE WATER720-001-000-0602-0000 25,00025,0008,9001008,80012,000SOS MAINT-WELLS/SPRINGS720-001-000-0614-0000 275,000250,000254,100214,400212,600176,100PUMPING POWER PURCHASED720-001-000-0623-0000 112,000151,000114,100140,500128,400111,600L-PUMPING OPERATIONS720-001-000-0624-0001 30,00020,00012,00012,60011,10018,100PUMPING SUPPLIES & EXP720-001-000-0626-0000 10,00010,0009,7002,2007,500PUMPING MAINT EQUIPMENT720-001-000-0633-0000 21,00035,00021,10032,60019,80033,500L-PUMP.EQ.MAINT.720-001-000-0633-0001 40,00035,00032,10024,10019,90012,200WATER TREAT-CHEMICALS720-001-000-0641-0000 56,50056,50032,00016,00014,00030,100WATR TREAT-OPER EXPENSES720-001-000-0642-0000 81,00089,00082,40083,10070,00081,900L-TREATMENT OPERATION720-001-000-0642-0001 1,0001,000200500WATER TREAT-MAINT EQUIP720-001-000-0652-0000 3,0003,0002,9003,0001,1002,700L-TREAT.EQ.MAINT.720-001-000-0652-0001 5,0004,0005,1004,1003,2001,900L-TD-OPER-STORAGE FACILITIES720-001-000-0661-0001 255,900TD-OPER.EXPENSES720-001-000-0662-0000 47,00031,00047,30028,50031,40046,300L-T&D OPER ATIONS720-001-000-0662-0001 100TD-METER EXPENSES720-001-000-0663-0000 10,0005,00010,1005,1005,4004,500L-METERS T&D720-001-000-0663-0001 1,0001,000900700600200L-CUST INSTALLATIONS720-001-000-0664-0001 25,00025,00022,10010,70020,90023,100TD-MAINT-STRUC/IMPROVMTS720-001-000-0671-0000 800900L-STRUC/IMPR.MAINT.720-001-000-0671-0001 3,5003,5005,6007,4009,4006,700TD-MAINT-RESERVOIRS720-001-000-0672-0000 1,0005,0006004,9001,7004,900L-RESERVOIR MAINT720-001-000-0672-0001 110,00095,000123,80088,90081,10063,400TD-MAINT-MAINS720-001-000-0673-0000 38,00040,00036,00014,10052,00017,100L-MAINS MAINTENANCE720-001-000-0673-0001 10,00010,0005,6001,500(200)6,000TD-MAINT-LATERALS720-001-000-0675-0000 10,00018,0009,90020,90010,30013,700L-T&D LATERALS720-001-000-0675-0001 35,00035,00018,60014,50010,80012,300TD-MAINT-METERS720-001-000-0676-0000 4,0005,0004,2003,8008,2001,600L-METER MAINTENANCE720-001-000-0676-0001 30,00030,00019,40017,2009,1007,100TD-MAINT-HYDRANTS720-001-000-0677-0000 21,00025,00018,30022,80012,20014,000L-HYDRANT MAINTENANCE720-001-000-0677-0001 15,300L-SUPV.CUST.ACCTG.720-001-000-0901-0000 10,00010,0008005,9002,9002,800METER READIN G720-001-000-0902-0000 11,00010,00011,5009,1007,9005,800L-METER READING720-001-000-0902-0001 144,000151,000146,000141,200115,80098,300L-ACCTG&COLLECTION720-001-000-0903-0000 20,00020,00013,50014,60011,1009,700POSTAGE720-001-000-0903-0010 14,00014,00013,20011,20013,30013,200PAYMENT PROCESSING SERVICE FEES720-001-000-0903-0020 1,0001,000(300)500(300)UNCOLLECTIBLE ACCOUNTS720-001-000-0904-0000 22,00014,00024,90017,1008,70011,500MISC CUST ACCT SUPPL&EXP720-001-000-0905-0000 3,227,0003,193,2003,204,5002,996,7002,631,1002,588,300OPERATING EXPENSE WU - ADMIN. & GENERAL 566,000538,000564,900485,200518,500439,900L-ADMIN & GENERAL720-001-000-0920-0000 1,0001,0004,2005009003,800OFFICE SUPPLIES/EXPENSES720-001-000-0921-0000 Page 8.65 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 720 WATER UTILITY APPROPRIATIONS WU - ADMIN. & GENERAL 200200PAPER/PRINTING SUPPLIES720-001-000-0921-0020 3,0003,00015,0001,2001,70018,100COMPUTER HARDWARE720-001-000-0921-8000 2,5005,000RM-CABLING720-001-000-0921-8002 1,0001,0008007,0006,4005,300COMPUTER SOFTWARE720-001-000-0921-8100 500600500600600600COMPUTER SUPPLIES720-001-000-0921-8130 1,100RENT-OFF. EQ.720-001-000-0921-8152 1,0001,000RM-COMPUTER HARDWARE720-001-000-0921-8162 8,0008,0008,2008,2008,0004,000MICROSOFT ENTERPRISE AGREEMENT720-001-000-0921-8165 30,00030,00026,00033,40037,50039,600DIGGERS HOT LINE720-001-000-0921-8209 3,5003,5003,3003,4003,1003,300TELEPHONE SERVICE720-001-000-0921-8210 6,0006,0005,6004,3005,1004,200CELLULAR DATA SERVICE720-001-000-0921-8211 1,0001,000500700700700CELLULAR TELEPHONE SERVICE720-001-000-0921-8213 3,4003,4003,5003,2003,9004,500INTERNET SERVICE720-001-000-0921-8214 1,5001,5001,5001,2001,300WAN SERVICE720-001-000-0921-8215 500500500500500500CABLE TV SER VICE720-001-000-0921-8219 40,00040,00026,80027,00035,70037,900IT MAINT/SUPPORT720-001-000-0921-8301 7,500CONSULTING720-001-000-0921-8302 150,000130,000181,200150,700121,900114,100PROFESSIONAL SERVICES720-001-000-0923-0000 13,20018,00023,90017,50015,90020,400AUDIT AND FINANCIAL SERVICES720-001-000-0923-0003 45,00045,00051,30058,30072,60059,400INSPECTION SERVICES720-001-000-0923-0011 13,00013,0002,000RATE STUDY720-001-000-0923-0020 50,00042,00046,10040,90038,30046,900PROPERTY AND LIABILITY INSURANCE720-001-000-0924-0000 20,00020,00023,30019,90012,70023,100WORKERS COMPENSATION INS720-001-000-0925-0000 9,000INJURIES AND DAMAGES720-001-000-0925-0001 20,000(27,000)11,4009,2005,300HEALTH INSURANCE OPEB720-001-000-0926-8016 600600REGULATORY COMMISSION EXP720-001-000-0928-0000 600600400400HAZARDOUS WASTE FEES720-001-000-0928-0002 16,00014,000370,8006,80014,9002,700MISC GENERAL EXPENSES720-001-000-0930-0000 7,3003,5007,7002,200TRAINING - OPERATIONS720-001-000-0930-0001 800400300500REFUNDS720-001-000-0930-0235 2,250,0002,120,0002,128,3002,020,1001,899,1001,856,700DEPRECIA TION720-001-000-0930-4030 1,100,0001,300,0001,062,2001,129,1001,152,2001,233,400REAL ESTATE TAXES720-001-000-0930-4081 7,5007,3007,6006,8008,2007,300PSC REMAINDER ASSESSMENT720-001-000-0930-4082 50,00050,00051,10057,20056,40025,500TRANSPORTATION EXPENSE720-001-000-0932-0000 (50,000)(50,000)(51,100)(57,200)(56,400)(25,500)TRANSPORTATION EXPENSE - CLEARING720-001-000-0932-0001 4,336,1004,375,0004,538,3004,042,2003,977,3003,950,900WU - ADMIN. & GENERAL DEBT SERVICE 2,5002,7001,5002,6002,7002,600BOND EXPENSES720-001-000-0930-4271 (30,000)(30,000)(34,400)(34,100)(33,900)(28,100)AMORT OF DISCOUNT/(PREMIUM)720-001-000-0930-4280 400BOND ISSUANCE COSTS720-001-000-0930-4281 (27,500)(27,300)(32,900)(31,100)(31,200)(25,500)DEBT SERVICE CAPITAL IN PROGRESS 22,600WATER UTILITY PROJECT EXPENSES720-001-000-0940-0000 22,600CAPITAL IN PROGRESS 8,555,4008,251,6008,674,4007,715,3007,255,6007,410,000TOTAL APPROPRIATIONS 822,000398,9004,223,1003,692,3001,546,8001,564,700NET OF REVENUES/APPROPRIATIONS - FUND 720 Page 8.66 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY ESTIMATED REVENUES INTEREST INCOME 186,00085,000(236,400)5,9001,00015,200INTEREST EARNINGS730-000-090-7600-0000 100INT-PAST DUE INVOICES730-000-090-7610-0000 83,00018,00072,80022,9009008,100INT-INTERCEPTOR SEWER RS730-000-090-7621-0000 24,0006,50021,3006,6003002,200INT-SEWER IMPACT FEES730-000-090-7621-0001 41,00030,00036,80031,2001,50013,400INT-SEWER IMPACT FEES EFFECT 4/10/06730-000-090-7621-0003 166,00030,000136,30039,5001,2005,700INT-SEWER IMPACT FEES EFFECT 4/5/18730-000-090-7621-0022 500,000169,50030,800106,1004,90044,700INTEREST INCOME INTERGOVERNMENTAL 622,300GRANT REVENUES730-000-090-7103-0000 622,300INTERGOVERNMENTAL MISCELLANEOUS 12,000SALE OF VILLAGE PROPERTY730-000-090-7720-0000 12,000MISCELLANEOUS CHARGES FOR SERVICES 70,00070,00082,70073,70041,6009,400PENALTIES-SEWER730-000-300-7550-0000 30,00030,00027,60072,20049,90056,200LANNON SERVICES730-000-300-7551-0000 100,000100,000110,300145,90091,50065,600CHARGES FOR SERVICES IMPACT FEES 520,000500,000370,900501,900522,100703,400SEWER IMPACT FEES EFFECT 4/5/18730-000-090-7560-0022 520,000500,000370,900501,900522,100703,400IMPACT FEES CAPITAL CONTRIBUTIONS 3,581,2001,177,600799,400638,100CIAOC - DEVELOPERS730-000-090-7785-0002 83,700CIAOC - MUNI730-000-090-7785-0003 3,581,2001,177,600799,400721,800CAPITAL CONTRIBUTIONS VMF - OPERATIONS & MAINT. 925,000949,000972,600877,300922,100903,300VMF USER CHG-RES730-000-300-7520-0100 152,000146,000176,100128,400138,300134,500VMF USER CHG-NCC730-000-300-7520-0200 1,0009006007009002,900VMF USER CHG DCC730-000-300-7520-0300 2,0009002,700800900800VMF USER CHG-NCI730-000-300-7520-0400 15,00016,00018,10011,10016,00014,600VMF USER CHG-DCI730-000-300-7520-0500 7,0003,70010,1003,5003,6001,700VMF USER CHG-WCI730-000-300-7520-0600 70,00075,00080,80059,70063,40072,800VMF USER CHG-WCC730-000-300-7520-0700 50,00052,00057,60042,80049,90050,200VMF BKFD RES.USER CHARGE730-000-300-7520-1100 1,000600800500600600VMF BKFD NCC USER CHARGE730-000-300-7520-1200 100,00091,000102,00094,90089,30083,800VMF SUSSEX RESIDENTAL730-000-300-7520-2100 4,0003,1005,1003,0003,0002,800VMF SUSSEX NCC730-000-300-7520-2200 1,327,0001,338,2001,426,5001,222,7001,288,0001,268,000VMF - OPERATIONS & MAINT. SEWAGE TREATMENT USER CHG 1,246,0001,350,0001,321,0001,170,5001,270,1001,304,200MMSD-RESIDENTIAL730-000-320-7500-0100 798,000690,000925,300671,100673,200653,300MMSD-NCC730-000-320-7500-0200 4,00018,0003,7004,5005,80015,800MMSD-DCC730-000-320-7500-0300 7,0002,00012,4001,5002,0001,700MMSD-NCI730-000-320-7500-0400 100,000101,000124,80071,80098,10079,100MMSD-DCI730-000-320-7500-0500 40,00019,90059,30019,80019,40012,900MMSD-WCI730-000-320-7500-0600 Page 8.67 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY ESTIMATED REVENUES SEWAGE TREATMENT USER CHG 50,000130,00059,60037,10053,800108,100MMSD-WCC730-000-320-7500-0700 82,00084,50094,60069,20082,10084,700BKFD USER CHG-RES730-000-320-7500-1100 3,0002,7003,6002,5002,7002,400BKFD USER CHG-NCC730-000-320-7500-1200 159,000151,000166,300151,400147,200141,200SUSSEX USER CHG -RES730-000-320-7500-2100 21,00020,00025,20017,60018,90021,600SUSSEX USER CHG-NCC730-000-320-7500-2200 2,510,0002,569,1002,795,8002,217,0002,373,3002,425,000SEWAGE TREATMENT USER CHG SEWAGE TREATMENT CAP.CHG. 3,640,0003,915,0003,121,0004,154,1003,725,9003,756,700MMSD-RES CAP.RECOVERY730-000-320-7510-0100 1,297,0001,153,0001,501,0001,092,7001,119,5001,087,400MMSD-NCC CAP.RECOVERY730-000-320-7510-0200 6,00010,0005,5007,4009,50026,800MMSD-DCC CAP.RECOVERY730-000-320-7510-0300 12,0004,50021,1003,8004,4003,500MMSD-NCI CAP.RECOVERY730-000-320-7510-0400 174,000199,000216,300131,200193,100165,100MMSD-DCI CAP.RECOVERY730-000-320-7510-0500 91,00049,000134,20047,20048,00021,500MMSD-WCI CAP.RECOVERY730-000-320-7510-0600 1,00010010021,50069,200MMSD-WCC CAP.RECOVERY730-000-320-7510-0700 218,000225,000250,700185,700217,400220,700BKFD RES.CAP RECOVERY730-000-320-7510-1100 386,000300,000449,300322,2004,6004,200BKFD NCC CAP.RECOVERY730-000-320-7510-1200 100,00090,600389,700369,400SUSSEX RES CAP RECOVERY730-000-320-7510-2100 35,00028,50041,40027,90027,60027,100SUSSEX NCC CAP RECOVERY730-000-320-7510-2200 5,859,0005,985,0005,740,6006,062,9005,761,2005,751,600SEWAGE TREATMENT CAP.CHG. 10,816,00010,661,80014,690,40011,434,10010,840,40010,980,100TOTAL ESTIMATED REVENUES Page 8.68 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 7,0007,0007,5005,9005,6002,900MICROSOFT ENTERPRISE AGREEMENT730-300-000-8160-5000 8,0008,00030023,700MANHOLE REPAIR CONTRACTOR730-300-000-8182-1301 65,00065,00055,60055,40052,90034,800INTERCEPTOR MAINT - LANNON730-300-000-8182-1305 20,00016,00012,80011,00010,10013,500INTERCEPTOR MAINT - BROOKFIELD730-300-000-8182-1315 7,0007,0002,2002,4001,4007,100ENGINEERING SERVICES730-300-000-8300-1401 10,60010,0009,7007,60017,9009,700AUDIT/ACCTG. SERV.730-300-000-8300-1901 400MANAGEMENT SERVICES730-300-000-8300-1902 10,00010,0007,7001,00013,3006,000CONSULTING SERVICES730-300-000-8300-5001 34,00034,00029,80036,60041,10041,800IT MAINT/SUPPORT730-300-000-8301-0000 13,00011,500CONSULTING730-300-000-8302-0000 174,600157,000126,000155,100142,300115,800CONTRACTUAL SERVICES FRINGE BENEFITS 60,00061,00049,60047,70043,00042,100FICA730-300-000-8010-0000 54,00055,00043,90042,30038,80038,300PENSION-VMF730-300-000-8011-0000 46,800(56,600)(53,300)5,100PENSION OPEB730-300-000-8011-0001 141,000180,000179,100193,200165,200152,600HEALTH INSURANCE730-300-000-8013-0000 96,10012,1004,200HEALTH INSURANCE OPEB730-300-000-8013-0001 8,00010,0008,3008,8007,8007,200DENTAL INSURANCE730-300-000-8014-0000 3,0003,0002,1002,0001,8001,700LIFE INSURANCE730-300-000-8015-0000 8,9007,40012,6003,700LIFE INSURANCE OPEB730-300-000-8015-0001 14,00015,00014,80012,7005,00014,400WORKER'S COMP INSURANCE730-300-000-8016-0000 4,500ADA EXPENDITURES730-300-000-8021-0000 7,2003,2007,3002,700WAGE/BENE GF TRANSFERS730-300-000-8030-0140 52,00038,00053,40035,00035,40025,300WAGE/BENE WU TRANSFERS730-300-000-8030-0720 332,000362,000514,700307,800263,600297,300FRINGE BENEFITS MATERIALS AND SUPPLIES 100NOTICES & PUBLICATIONS730-001-000-8100-0220 500500100300400100OFFICE SUPPLIES730-300-000-8100-0000 35,00033,00037,30026,90016,80020,600POSTAGE/SHIPPING730-300-000-8100-0010 12,00012,0008,9008,0006,6005,200DEPARTMENT SUPPLIES730-300-000-8110-0000 2,5002,5005001,4001,0001,500SMALL EQUIP./TOOLS730-300-000-8110-0100 15,00015,00013,20011,20013,30013,200PAYMENT PROCESSING SERVICE FEES730-300-000-8110-1111 5,0005,00033,9001001,0001,400MAINLINE CONS/REPAIR730-300-000-8110-3002 7,5007,5001,4002,5007,8003,200MONITORING EQUIPMENT730-300-000-8110-3005 25,00025,00011,7002,2006,8006,000SUPPLIES SHARED WU730-300-000-8110-3020 700700500600700600COMPUTER SUPPLIES730-300-000-8130-0000 15,00015,00014,20020,20012,1008,300GAS & DIESEL FUEL730-300-000-8170-4000 2,0002,0001,1001,1004,9002,500MANHOLE REPAIR VMF730-300-000-8182-1300 6,0006,0001,800(2,000)4002,000MA IN REPAIR730-300-000-8182-1310 126,200124,200124,70072,50071,80064,600MATERIALS AND SUPPLIES SALARIES & WAGES 740,000749,000605,200619,200562,400528,300SALARIES730-300-000-8000-0000 35,00028,00019,70025,20019,70020,200OVERTIME730-300-000-8001-0000 8,6005,2007,0005,200VACATION PAYOUT730-300-000-8001-2000 1,4001,5001,300200COMP-TIME PAYOUT730-300-000-8001-2002 11,00011,0007002,700TEMPORARY HELP P/T WAGES730-300-000-8004-0000 14,00033,3005,10023,300RETIREMENT/SEVERANCE730-300-000-8008-0000 786,000802,000668,200656,900593,100577,200SALARIES & WAGES Page 8.69 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS EMPLOYEE TRAINING/EXPENSE 4,0004,0001,2003,4001,4002,600TRAINING & EDUCATION730-300-000-8070-0000 4,0004,0001,2003,4001,4002,600EMPLOYEE TRAINING/EXPENSE LEASE/RENT EXPENSE 15,600LEASE - VEHICLE730-001-000-8152-4000 1,2001,200RENT-OFF.EQ.730-300-000-8152-6000 1,5001,5001,400RENT - DATACENTER730-300-000-8152-6005 18,3002,7001,400LEASE/RENT EXPENSE REPAIR/MAINTENANCE 5,0001,000400RM-SECURITY SYSTEM730-300-000-8160-0200 1,0001,000MCONT-COMPUTER EQUIPMENT730-300-000-8160-8000 2,5005,000RM-CABLING730-300-000-8160-8002 3,2002,0008001,500200RM-BUILDING & GROUNDS730-300-000-8162-2000 40,00040,00028,50062,60035,50035,600RM-LIFT STATION730-300-000-8162-2530 10,00010,0008,2007,7009,2005,600R&M - EQUIPMENT730-300-000-8162-3000 7,0006,0007,7005,400(2,100)16,200RM-VEHICLES730-300-000-8162-4000 5,0005,0007,000300200RM-TV MONITORING730-300-000-8162-7000 1,0001,000100RM-COMPUTER HARDWARE730-300-000-8162-8000 100SANITARY SEWER & MAINTENANCE730-300-000-8300-3001 74,70071,00052,60077,20043,20057,700REPAIR/MAINTENANCE PROPERTY & EQUIPMENT 7,0007,00018,80064,100SECURITY SYSTEM730-300-000-8190-4000 4,500TELEPHONE SYSTEM730-300-000-8190-5000 1,0001,0001,2001,7006,800COMPUTER HARDWARE730-300-000-8190-8000 1,0001,0002,9008009,000COMPUTER SOFTWARE730-300-000-8190-8100 9,0009,00018,8004,1002,50084,400PROPERTY & EQUIPMENT UTILITIES 12,00012,0002,4006,50010,3008,100LIGHT/POWER730-300-000-8200-0010 15,00014,0009,3009,5006,5008,300HEAT (GAS & OIL)730-300-000-8200-0020 4,5004,5001,9003,2002,400900WATER/SEWER VMF730-300-000-8200-0030 42,00037,00038,00029,70021,60018,000LIFT STATION POWER730-300-000-8200-3001 200200100200100100TELEPHONE SERVICE730-300-000-8210-0000 4,1003,1001,9001,500300ALARM MONITORING SERVICE730-300-000-8211-0001 1,5001,5001,0008001,000600CELLULAR DATA SERVICE730-300-000-8212-0001 1,1001,100400300200200CELLULAR TELEPHONE SERVICE730-300-000-8212-0003 3,5003,5003,5003,2003,9004,500INTERNET SERVICE730-300-000-8212-0004 1,5001,5001,5001,2001,300WAN SERVICE730-300-000-8212-0005 600600500500500500CABLE TV SERVICE730-300-000-8212-0010 86,00079,00060,50056,60048,10041,200UTILITIES INSURANCES 11,0007,2009,6007,7007,1006,500LIABILITY INSURANCE730-300-000-8610-0000 5,0005,00014,60010,200CLAIMS SETTLED730-300-000-8612-0000 16,00012,2009,60022,30017,3006,500INSURANCES CO-MISC./RETAINAGE/MF ENG (172,900)MISC COSTS/VMF ENG.730-300-000-9800-0000 (172,900)CO-MISC./RETAINAGE/MF ENG Page 8.70 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 730 SEWER UTILITY APPROPRIATIONS BOND ISSUE EXPENDITURES 500300300300400BOND EXPENSES730-910-000-8800-0000 500300300300400BOND ISSUE EXPENDITURES DEBT - INTEREST PAYMENTS 8,00019,00013,00015,80018,70022,100INTEREST PAYMENTS ON LONG-TERM DEBT730-910-000-8850-0000 500INT ON MUNI ADVANCE730-910-000-8899-0000 8,00019,00013,00015,80019,20022,100DEBT - INTEREST PAYMENTS OPERATING EXPENSE 9,1009,100700METER READING730-300-000-8305-0000 9,1009,100700OPERATING EXPENSE CAPITAL IN PROGRESS (15,000)15,000SEWER UTILITY PROJECT EXPENSES730-910-000-8905-0000 (15,000)15,000CAPITAL IN PROGRESS OTHER OPERATING 95,00095,00098,70097,40095,00091,500METER DEPR.FROM WU 50%730-300-000-8110-3022 60,00060,00053,20053,00054,70056,200R.O.I. METERS-WU 50%730-300-000-8110-3024 20,00020,00040,100SUSSEX RESERVE CAP ASSESS730-300-000-8110-3025 35,00035,00026,70033,80043,80038,200DIGGERS HOT LINE730-300-000-8209-0000 5002,0001001,600UNCOLLECTIBLE ACCOUNTS730-300-000-8436-0000 1,600,0001,516,0001,572,8001,516,0001,477,3001,404,800DEPRECIATION EXPENSE730-300-000-8950-0000 253,000253,000252,200252,200252,200252,200AMORTIZATION - CWF730-300-000-8950-0050 2,063,5001,981,0002,003,6001,952,5001,964,7001,842,900OTHER OPERATING SEWAGE TREATMENT USER CHG 3,017,0002,606,0002,693,3002,519,2002,343,1002,320,800MMSD-USER CHARGE730-320-000-8320-0000 95,00085,00079,40066,10050,70060,000BKFD USER CHARGE730-320-000-8330-0000 240,000180,000180,700159,300134,70079,500SUSSEX USER CHARGE730-320-000-8340-0000 3,352,0002,871,0002,953,4002,744,6002,528,5002,460,300SEWAGE TREATMENT USER CHG SEWAGE TREATMENT CAP.CHG. 5,232,0005,070,0004,944,1004,536,2004,828,3004,705,200MMSD-CAPITAL CHARGE730-320-000-8325-0000 64,00057,80056,50024,40036,200127,600BKFD CAPITAL CHARGE730-320-000-8335-0000 5,296,0005,127,8005,000,6004,560,6004,864,5004,832,800SEWAGE TREATMENT CAP.CHG. 12,355,40011,631,50011,376,40010,629,70010,545,50010,420,800TOTAL APPROPRIATIONS (1,539,400)(969,700)3,314,000804,400294,900559,300NET OF REVENUES/APPROPRIATIONS - FUND 730 Page 8.71 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY ESTIMATED REVENUES INTEREST INCOME 3,1001,5007,40010,5002001,800INTEREST EARNINGS740-000-000-7600-0000 3,1001,5007,40010,5002001,800INTEREST INCOME PROPERTY TAXES 931,000931,000931,000931,000RE/PP TAXES740-000-000-7000-0000 931,000931,000931,000931,000PROPERTY TAXES MISCELLANEOUS 500500500500500500RIVER CLEAN-UP REVENUE740-000-000-7776-0000 500500500500500500MISCELLANEOUS TRANSFERS IN 76,300TFR FROM WU740-000-000-7801-0720 64,800TFR FROM SR740-910-000-7801-0200-74021-00 64,80076,300TRANSFERS IN CHARGES FOR SERVICES 2,500PENALTIES - STORM740-000-330-7545-0000 2,500CHARGES FOR SERVICES LICENSES AND PERMITS 46,50046,50057,50055,60045,50047,400EROSION CONTROL PERMITS740-000-000-7240-0000 4,0004,0003,2008003,2003,300STORM WATER PERMIT FEES740-000-000-7240-0020 50,50050,50060,70056,40048,70050,700LICENSES AND PERMITS CAPITAL CONTRIBUTIONS 2,313,200876,300610,300392,100CIAOC - DEVELOPERS740-000-000-7785-0002 327,60096,700487,1001,439,400CIAOC - MUNI740-000-000-7785-0003 2,640,800973,0001,097,4001,831,500CAPITAL CONTRIBUTIONS VMF - OPERATIONS & MAINT. 1,891,900VMF USER CHG-RES740-000-330-7520-0100 1,797,000STRM VOLUME CHARGES740-000-330-7540-0100 407,000STRM ACCOUNT CHARGES740-000-330-7540-0200 2,204,0001,891,900VMF - OPERATIONS & MAINT. 2,260,6001,944,4003,705,2001,971,4002,077,8002,891,800TOTAL ESTIMATED REVENUES Page 8.72 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY APPROPRIATIONS CONTRACTUAL SERVICES 5,1005,1008,3005,5005,400ENGINEERING SERVICES740-330-000-8300-1401 6,40015,3005,4004,2009,3005,200AUDIT/ACCTG. SERV.740-330-000-8300-1901 200MANAGEMENT SERVICES740-330-000-8300-1902 70,40070,400102,10020,50032,800CONSULTING SERVICES740-330-000-8300-5001 2,6002,600LEGAL SERVICES740-330-000-8310-0000 84,50093,400116,00030,20047,5005,200CONTRACTUAL SERVICES FRINGE BENEFITS 28,00025,90013,10013,30010,2008,600FICA740-330-000-8010-0000 25,00023,70011,90011,6009,1007,900PENSION-VMF740-330-000-8011-0000 9,900(18,400)(11,600)3,100PENSION OPEB740-330-000-8011-0001 64,00096,30034,50039,30018,40014,400HEALTH INSURANCE740-330-000-8013-0000 (2,700)4005,900(200)HEALTH INSURANCE OPEB740-330-000-8013-0001 3,0004,4001,7001,8001,2001,000DENTAL INSURANCE740-330-000-8014-0000 1,0001,200500500400300LIFE INSURANCE740-330-000-8015-0000 2006,1003,500(3,300)LIFE INSURANCE OPEB740-330-000-8015-0001 8,0009,5004,7004,1004,6002,200WORKER'S COMP INSURANCE740-330-000-8016-0000 4,500NATIONWIDE - VMF740-330-000-8021-0000 125,00091,80091,400121,400124,400107,500WAGE/BENE GF TRANSFERS740-330-000-8030-0140 254,000252,800169,700180,100166,100141,500FRINGE BENEFITS MATERIALS AND SUPPLIES 200NOTICES & PUBLICATIONS740-001-000-8100-0220 100100100100RECORDING FEES740-330-000-8100-0225 100100DEPARTMENT SUPPLIES740-330-000-8110-0000 9,00012,100LOCK BOX SERVICE FEES740-330-000-8110-1111 300300200100RIVER CLEANUP EXPENSE740-330-000-8110-3500 10,0005,10013,60011,2004,5002,800GAS & DIESEL FUEL740-330-000-8170-4000 10,20010,2009,40018,8006,30012,000LEAF COLLECTION740-335-000-8700-0000 10,20010,20018,50010,00013,5007,500SWEEPING740-335-000-8705-0000 8,2008,2005,0003,5006,3006,500CB & MH REPAIR740-335-000-8715-0000 1,2001,2004001,7001,000CURB & GUTTER740-335-000-8720-0000 200200FROZEN CULVERTS740-335-000-8725-0000 10,20010,200(4,100)47,0008,70012,200CULVERTS/DITCHING740-335-000-8735-0000 6,1006,1006,2005,4007,4005,800EROSION CONTROL740-335-000-8740-0000 1,0001,0001,200DETENTION BASIN MAINT.740-335-000-8745-0000 500500500400ILLICIT DISCHARGE740-335-000-8760-0000 29,30012,20012,00012,00011,1005,700PUBLIC EDUCA TION740-335-000-8770-0000 13,50013,5008,40010,0009,900STORM SEWER MONITORING/SAMPLING740-335-000-8775-0000 110,10091,20069,800118,40070,00054,800MATERIALS AND SUPPLIES DPW ACTIVITIES 6,6006,6006,5006,5006,5006,500STORM WATR.DISCHG.PERMIT740-330-000-8110-4006 96,00076,500107,80088,40091,30072,500LEAF COLLECTION LABOR740-335-000-8700-0001 66,00045,90094,70060,90043,60049,900SWEEPING LABOR740-335-000-8705-0001 19,00016,30028,90022,3007,00018,900CATCH BASIN CLEAN LABOR740-335-000-8710-0001 62,00040,80074,40060,20051,20065,000CB & MH REPAIR LABOR740-335-000-8715-0001 6,0002,0009,0003,300FROZEN CULVERTS LABOR740-335-000-8725-0001 1,0001,300600ROADSIDE DEBRIS LABOR740-335-000-8730-0001 75,00071,40074,00054,50099,100124,000CULVERTS/DITCHING LABOR740-335-000-8735-0001 35,00040,80033,50029,60039,30045,700DITCH/DENTENTION POND MOWING740-335-000-8736-0001 Page 8.73 BUDGET REPORT FOR VILLAGE OF MENOMONEE FALLS 2025 BUDGET WORKSHOP BUDGET 2024 AMENDED BUDGET 2023 ACTIVITY 2022 ACTIVITY 2021 ACTIVITY 2020 ACTIVITY DESCRIPTIONGL NUMBER Fund: 740 STORM WATER UTILITY APPROPRIATIONS DPW ACTIVITIES 366,600300,300430,100325,700338,600382,500DPW ACTIVITIES SALARIES & WAGES 358,000332,000173,500175,700162,200106,700SALARIES740-330-000-8000-0000 7,0009,100100OVERTIME740-330-000-8001-0000 3,2002,5001,6001,800VACATION PAYOUT740-330-000-8001-2000 4,1002,5008,900RETIREMENT/SEVERANCE740-330-000-8008-0000 365,000341,100180,800180,800163,800117,400SALARIES & WAGES EMPLOYEE TRAINING/EXPENSE 200200100100TRAINING & EDUCATION740-330-000-8070-0000 200200100100EMPLOYEE TRAINING/EXPENSE LEASE/RENT EXPENSE 40,80040,80032,30070010,60027,000RENT - EQUIPMENT740-335-000-8152-3000 40,80040,80032,30070010,60027,000LEASE/RENT EXPENSE UTILITIES 500500100300CELLULAR DATA SERVICE740-330-000-8212-0001 500500100300UTILITIES BOND ISSUE EXPENDITURES 17,500BOND ISSUANCE EXPENSES740-800-000-8800-0003 500500300500600600BOND EXPENSES740-910-000-8800-0000 50050030050018,100600BOND ISSUE EXPENDITURES DEBT - INTEREST PAYMENTS 46,00012,20011,80014,90026,60040,500INTEREST ON LONG-TERM DEBT740-910-000-8801-0000 172,000125,000153,50054,70013,50022,400INT ON WU ADVANCE740-910-000-8801-0720 218,000137,200165,30069,60040,10062,900DEBT - INTEREST PAYMENTS DEBT SERVICE (4,800)(7,500)(8,100)(5,800)AMORT OF DISCOUNT/(PREMIUM)740-910-000-8850-0004 (4,800)(7,500)(8,100)(5,800)DEBT SERVICE OTHER OPERATING 6,1006,1003,8004,5006,0006,000DIGGERS HOT LINE740-330-000-8209-0000 925,000816,000853,800812,700786,400763,400DEPRECIATION EXPENSE740-330-000-8950-0000 931,100822,100857,600817,200792,400769,400 2,371,3002,080,1002,017,2001,715,8001,639,2001,555,800 (110,700)(135,700)1,688,000255,600438,6001,336,000 OTHER OPERATING TOTAL APPROPRIATIONS NET OF REVENUES/APPROPRIATIONS - FUND 740 Page 8.74