2022 Operating Budget

Wisconsin 2022 Adopted Budget VILLAGE OF MENOMONEE FALLS 2022 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 Dave Glasgow President April 2024 Jeremy Walz Trustee April 2022 Paul Tadda Trustee April 2022 Steve Taggart Trustee April 2022 Katie Kress Trustee April 2023 Randy Van Alstyne Trustee April 2023 Tim Newman Trustee April 2023 Administration: Title Mark Fitzgerald Village Manager Arlyn Johnson Assistant Village Manager, Director of Public Works Adam Koenings Village Attorney Janice Moyer Clerk/Treasurer Certified Public Accountants: Reilly, Penner & Benton, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Ehlers, Waukesha, Wisconsin Page 1.1 9,//$*(2)0(12021(()$//6 )XQFWLRQDO2UJDQL]DWLRQ&KDUW Library Board Public Library Village Attorney Village Board Municipal Judge Village Manager/CDA Executive Director Asst. Village Manager/ Director of Public Works Management Services Operational Services Finance Information Technology Clerk Services Human Resources Engineering Community Development Finance Accounting Budget Preparation Cash Management Accounts Payable Utility Accounts Information Systems Website Hardware & Software Maintenance Elections Licenses A/C Receivables Records Mgmt V.B. Clerk Treasurer Tax Collections Municipal Court Operations Website Content Human Resources Employee Benefits Risk Management Insurance & Liability Control Public Works & Utility Engineering Erosion Control GIS System Development Engineering Municipal Infrastructure Planning Capital Budget Planning Zoning Administration Building Inspection Building Permits Property Maintenance Economic Development & Redevelopment Engineering & Development Services Director of Engineering & Development Services Real Estate Assessment Real Estate Assessment Personal Property Assessment Public Works Streets Parks/Forestry Equipment Maintenance Building Maintenance Recycling & Solid Waste Utilities Utilities Engineering Sewer Utility Water Utility Stormwater Mgmt Emergency Management Police Fire & EMS Police Law Enforcement Public Safety Crime Prevention Traffic Control Fire Fire Prevention Fire Suppression Hazmat Inspection Services Consolidated Dispatch with Waukesha County Emergency Medical Services (EMS) Ambulance & Transport 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 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 18,437,001 19,538,286 19,498,000 19,498,000 19,671,000 1% Intergovernmental 3,482,856 4,711,084 3,854,000 3,854,000 4,279,646 11% Public charges for services 1,716,966 1,660,317 1,671,000 1,671,000 1,776,000 6% Water Utility payment in lieu of tax 1,190,006 1,233,360 1,175,000 1,175,000 1,330,000 13% Debt proceeds - 1,240,000 - - - - Licenses and permits 1,219,244 1,170,120 1,214,800 1,214,800 1,211,450 - Miscellaneous 1,055,536 693,136 506,560 506,560 633,000 25% Fines and penalties 500,837 609,928 524,000 524,000 644,000 23% Other taxes 373,360 285,879 354,000 354,000 336,000 (5%) Total revenues 27,975,806 31,142,110 28,797,360 28,797,360 29,881,096 4% EXPENDITURES Public Safety 15,852,928 18,493,937 17,196,150 17,196,150 18,384,460 7% Public Works 4,495,009 4,772,083 4,945,000 4,945,000 4,590,778 (7%) General Government 3,745,710 4,272,940 4,526,510 4,526,510 4,851,858 7% Conservation and Development 1,142,783 973,868 1,116,300 1,116,300 892,300 (20%) Culture & Recreation 902,570 907,943 1,013,400 1,013,400 1,161,700 15% Transfer to other funds 1,680,222 1,302,893 - - - - Total expenditures 27,819,222 30,723,664 28,797,360 28,797,360 29,881,096 4% Net revenue surplus (deficit) 156,584 418,446 - - - - Fund Balance, beginning of year 9,957,650 10,114,234 10,532,680 10,532,680 10,532,680 - Fund Balance, end of year 10,114,234 10,532,680 10,532,680 10,532,680 10,532,680 - 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 2019 2020 2021 2022 Actual Actual Estimate Budget Fund Balance Nonspendable 2,567,417 2,430,795 2,500,000 2,500,000 Unassigned 7,546,817 8,101,885 8,032,680 8,032,680 10,114,234 10,532,680 10,532,680 10,532,680 Expenditures Total Expenditures 26,139,000 $ 29,420,771 $ 28,797,360 $ 29,881,096 $ Amount needed per month 2,178,250 2,451,731 2,399,780 2,490,091 Working Capital Unassigned fund balance 7,546,817$ 8,101,885 $ 8,032,680 $ 8,032,680 $ Divided by monthly needs 2,178,250 2,451,731 2,399,780 2,490,091 Months of working capital 3.5 3.3 3.3 3.2 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. 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. 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 2018 for 2019 2019 for 2020 2020 for 2021 Property taxes: 2021 for 2022 Change 18,437,001$ 19,538,286 $ 19,498,000 $ General Operations 19,671,000 $ 0.9% 2,375,000 2,370,000 2,525,000 Debt Service 2,525,000 - 1,462,000 1,539,000 1,549,000 Library Operations 1,631,000 5.3% 270,000 255,000 272,000 Library Building Maintenance 288,000 5.9% 931,000 931,000 931,000 Storm Water Utility 931,000 - 23,475,001$ 24,633,286 $ 24,775,000 $ 25,046,000 $ 1.1% TAX RATES (per thousand of assessed value) 2018 for 2019 2019 for 2020 2020 for 2021 Property taxes: 2021 for 2022 Change 4.19$ 4.16 $ 4.15 $ General Operations 4.15 $ - 0.49 0.49 0.50 Debt Service 0.50 - 0.30 0.31 0.31 Library Operations 0.32 3.2% 0.06 0.05 0.05 Library Building Maintenance 0.05 - 0.19 0.19 0.19 Storm Water Utility 0.18 (5.3%) 5.23$ 5.20 $ 5.20 $ 5.20 $ - The Village's total tax levy supports the General Fund, Debt Service, Library, Library Building Maintenance, and the Storm Water Utility. 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 01/01/18 01/01/19 01/01/20 01/01/21 2018 for 2019 2019 for 2020 2020 for 2021 2021 for 2022 All valuation except TID Districts 4,717,722,100 5,118,611,700 5,367,307,000 5,829,023,100 TID #4 - Heritage Reserve 97,354,400 - - - TID #5 - Westbrook Corp Park 114,376,100 - - - TID #6 - Main Street Corridor 12,844,600 14,769,700 19,956,200 28,274,800 TID #7 - First Park 20,836,500 21,081,400 29,570,700 27,713,000 TID #8 - Falls Parkway 95,746,100 90,234,800 104,646,600 111,245,100 TID #9 - Village Centre/Appleton Ave 7,548,100 14,344,600 27,542,600 37,320,200 TID #10 - Woodland Prime 10,977,200 15,362,800 28,774,800 45,500,900 TID #11 - Wacker Neuson 2,021,000 3,114,600 3,745,100 3,302,900 TID #12 - Lilly Road Industrial 18,031,900 12,410,000 31,357,000 30,787,500 TID #13 - Flint Dr - DRS - - 8,006,500 31,154,500 TID #14 - Glenroy - - 114,900 5,924,600 5,097,458,000 5,289,929,600 5,621,021,400 6,150,246,600 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 2021 for 2022 6,150,246,600 5,077,637,805 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 - - 2013 for 2014 4,245,013,600 4,519,090,960 5.20 - - 2012 for 2013 4,315,491,900 4,420,276,480 5.20 0.01 0.2% 2011 for 2012 4,441,598,500 4,388,814,210 5.19 0.02 0.4% Page 2.4 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/20 01/01/21 ACTUAL ACTUAL Full Equalized Value 5,621,021,400 6,150,246,600 x Statutory limit % 5.00% 5.00% Calculated debt limit $281,051,070 $307,512,330 Less total general obligation debt 87,115,904 82,437,951 Remaining allowable debt under State Statute limitation 193,935, 166 225,074,379 Conservative amount - 60% of allowable limit 168,630,642 184,507,398 Remaining allowable debt capacity using conservative limit 81,51 4,738 102,069,447 Long-Term Debt Obligations by Funding Source 12/31/18 12/31/19 12/31/20 12/31/21 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 52,565,000 50,115,000 48,305,000 46,205,000 Tax levy 14,225,110 15,709,857 16,530,904 15,947,951 Landfill tipping fees 17,930,000 15,000,000 12,015,000 8,890,000 Utility service charges 10,251,000 9,515,604 9,110,000 10,265,000 Impact Fees - - 1,120,000 1,120,000 Special assessments 135,700 79,000 35,000 10,000 95,106,810 90,419,461 87,115,904 82,437,951 Other Village Debt: Clean Water Fund Loans - Utility 1,030,299 915,604 797,926 692,355 1,030,299 915,604 797,926 692,355 96,137,109 91,335,065 87,913,830 83,130,306 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 12/31/21 Coupon Rate Amoun t Maturity Callable Issue Title Purpose General Obligation Debt 800,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capita l budget 1,000,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Adv ance refunding of 2003B bonds 120,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capita l Budget (WU, STM) 400,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 3,185,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capi tal Budget (Levy, WU, 605) 7,500,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Ref inance portion 2010 Issuance (Hotel Debt) 27,951 0.00% 223,622 2022 No Call County Trunked Radio Waukesha Count y Trunked Radio 3,300,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 5,925,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 2,780,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 2,890,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 1,650,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 6,625,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 9,350,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 2,530,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 1,480,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 4,020,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B) 2019 Cap Bud (Water), Refunds (TID 6, 12) 18,050,000 2.79% 18,435,000 2038 09/01/28 Taxable GO Bonds (series 2 019C) 2019 DRS Elec (TID 13), Refunds (TID 6, 10, 11, 2,870,000 2.13% 3,270,000 2030 02/01/26 GO Promissory Notes (series 2020A) Aerial platform fire truck 1,385,000 2.00% 1,460,000 2040 02/01/29 GO Bonds (series 2020B) 2020 Capital Budget (Water) 3,150,000 1.67% 3,150,000 2031 02/01/29 GO Promissory Notes (series 2021A) 2021 Capital Budget/Park Project 3,400,000 2.00% 3,400,000 2041 02/01/30 GO Bonds (series 2021B) 2021 Water Proj/Ref 2013 Water/Storm Bonds 82,437,951 Utility Revenue Bonds 692,355 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 692,355 83,130,306$ Page 2.6 LONG-TERM DEBT PRINCIPAL MATURITIES (ALL FUNDS) Special Special Municipal Storm General Revenue Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Service & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Utility Utility Utility Total 2022 27,951 100,000 10,000 2,880,000 2,360,000 150,000 600,000 1,185,000 50,000 - 35,000 210,000 100,000 945,000 108,260 195,000 8,956,211 2023 - 105,000 - 2,785,000 1,395,000 - 650,000 1,250,000 - 100,000 40,000 215,000 100,000 765,000 111,018 50,000 7,566,018 2024 - 105,000 - 2,500,000 1,310,000 - 890,000 1,250,000 - 135,000 45,000 215,000 100,000 1,020,000 113,845 55,000 7,738,845 2025 - 110,000 - 1,640,000 1,245,000 - 940,000 8,050,000 - 500,000 50,000 215,000 100,000 1,085,000 116,745 55,000 14,106,745 2026 - 110,000 - 1,430,000 1,280,000 - 990,000 675,000 - 1,000,000 50,000 225,000 100,000 1,155,000 119,719 55,000 7,189,719 2027 - 115,000 - 1,230,000 1,300,000 - 1,015,000 650,000 - 1,200,000 50,000 235,000 100,000 1,060,000 122,768 55,000 7,132,768 2028 - 115,000 - 1,035,000 - - 1,075,000 675,000 - 1,500,000 50,000 235,000 100,000 1,050,000 - 60,000 5,895,000 2029 - 120,000 - 830,000 - - 1,145,000 700,000 - 2,000,000 50,000 235,000 100,000 295,000 - 60,000 5,535,000 2030 - 120,000 - 475,000 - - 1,220,000 725,000 - 2,500,000 50,000 240,000 115,000 300,000 - 60,000 5,805,000 2031 - 120,000 - 285,000 - - 255,000 750,000 - 2,550,000 55,000 130,000 125,000 300,000 - 60,000 4,630,000 2032 - - - - - - 170,000 800,000 - 2,675,000 - 135,000 125,000 300,000 - 60,000 4,265,000 2033 - - - - - - 190,000 825,000 - - - 140,000 125,000 295,000 - 65,000 1,640,000 2034 - - - - - - - - - - - 145,000 120,000 245,000 - - 510,000 2035 - - - - - - - - - - - 150,000 140,000 240,000 - - 530,000 2036 - - - - - - - - - - - - 140,000 235,000 - - 375,000 2037 - - - - - - - - - - - - 140,000 235,000 - - 375,000 2038 - - - - - - - - - - - - 140,000 235,000 - - 375,000 2039 - - - - - - - - - - - - - 225,000 - - 225,000 2040 - - - - - - - - - - - - - 175,000 - - 175,000 2041 105,000 105,000 Total 27,951 1,120,000 10,000 15,090,000 8,890,000 150,000 9,140,000 17,535,000 50,000 14,160,000 475,000 2,725,000 1,970,000 10,265,000 692,355 830,000 83,130,306 Primary General Special Special General Landfill TID TID TID TID TID TID TI D TID Utility Utility General Revenue Property Revenue Assessments Property Tipping Incremental Incr emental Incremental Incremental Incremental Incremental Incremental I ncremental User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Ta xes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Ta xes Page 2.7 LONG-TERM DEBT INTEREST PAYMENTS (ALL FUNDS) Special Special Municipal Storm General Revenue Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Service & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Utility Utility Utility Total 2022 25,525 23,771 156 337,045 225,640 2,344 337,323 502,547 781 388,570 11,978 74,370 56,675 272,694 16,256 40,318 2,315,993 2023 22,325 17,310 - 255,535 164,140 - 313,823 471,313 - 388,570 11,243 68,543 54,575 218,008 13,463 23,000 2,021,846 2024 18,350 15,210 - 180,210 112,040 - 283,748 438,594 - 386,420 10,383 62,570 52,425 193,033 10,599 11,150 1,774,730 2025 14,225 13,060 - 126,185 74,390 - 248,048 295,906 - 383,450 9,393 56,540 50,225 164,033 7,663 10,050 1,453,167 2026 10,025 10,860 - 89,865 47,220 - 210,323 161,438 - 371,950 8,243 50,308 47,925 136,910 4,652 8,950 1,158,667 2027 6,475 8,610 - 59,070 16,250 - 169,923 143,313 - 346,950 6,993 43,458 45,425 111,288 1,563 7,850 967,166 2028 3,525 6,310 - 34,520 - - 127,666 124,281 - 315,750 5,693 36,888 42,825 83,688 - 6,700 787,845 2029 1,013 3,960 - 16,320 - - 84,910 105,025 - 275,250 4,343 30,773 40,125 66,138 - 5,500 633,355 2030 - 2,100 - 6,283 - - 40,535 84,356 - 220,250 2,968 24,535 37,375 59,863 - 4,300 482,564 2031 - 720 - 1,710 - - 14,498 62,225 - 150,250 1,568 18,050 34,155 53,538 - 3,100 339,813 2032 - - - - - 7,825 38,388 - 77,575 - 14,738 30,593 47,213 - 1,900 218,230 2033 - - - - - 2,850 12,994 - - - 10,950 26,968 40,775 - 650 95,186 2034 - - - - - - - - - - 6,675 22,780 34,725 - - 64,180 2035 - - - - - - - - - - 2,250 18,760 29,225 - - 50,235 2036 - - - - - - - - - - - 14,070 23,850 - - 37,920 2037 - - - - - - - - - - - 9,380 18,550 - - 27,930 2038 - - - - - - - - - - - 4,690 13,250 - - 17,940 2039 - - - - - - - - - - - - 8,100 - - 8,100 2040 - - - - - - - - - - - - 3,850 - - 3,850 2041 1,050 1,050 Total 101,463 101,911 156 1,106,743 639,680 2,344 1,841,469 2,440,378 781 3,304,985 72,800 500,645 588,970 1,579,777 54,196 123,468 12,459,766 Primary General Impact Special General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Property Fees Assessments Property Tipping Incremental Increme ntal Incremental Incremental Incremental Incremental Incremental Incr emental User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Tax es Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Tax es Page 2.8 LONG-TERM DEBT PRINCIPAL & INTEREST DUE (ALL FUNDS) Special Special Municipal Storm General Revenue Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Service Fund TID #5 TID #6 TID #8 TID #9 TID #10 TID # 11 TID #12 TID #13 Utility Utility Utility Total 2022 53,476 123,771 10,156 3,217,045 2,585,640 152,344 937,323 1,687,547 50,781 388,570 46,978 284,370 156,675 1,217,694 124,516 235,318 11,272,204 2023 22,325 122,310 - 3,040,535 1,559,140 - 963,823 1,721,313 - 488,570 51,243 283,543 154,575 983,008 124,481 73,000 9,587,863 2024 18,350 120,210 - 2,680,210 1,422,040 - 1,173,748 1,688,594 - 521,420 55,383 277,570 152,425 1,213,033 124,444 66,150 9,513,576 2025 14,225 123,060 - 1,766,185 1,319,390 - 1,188,048 8,345,906 - 883,450 59,393 271,540 150,225 1,249,033 124,408 65,050 15,559,912 2026 10,025 120,860 - 1,519,865 1,327,220 - 1,200,323 836,438 - 1,371,950 58,243 275,308 147,925 1,291,910 124,371 63,950 8,348,386 2027 6,475 123,610 - 1,289,070 1,316,250 - 1,184,923 793,313 - 1,546,950 56,993 278,458 145,425 1,171,288 124,331 62,850 8,099,933 2028 3,525 121,310 - 1,069,520 - - 1,202,666 799,281 - 1,815,750 55,693 271,888 142,825 1,133,688 - 66,700 6,682,845 2029 1,013 123,960 - 846,320 - - 1,229,910 805,025 - 2,275,250 54,343 265,773 140,125 361,138 - 65,500 6,168,355 2030 - 122,100 - 481,283 - - 1,260,535 809,356 - 2,720,250 52,968 264,535 152,375 359,863 - 64,300 6,287,564 2031 - 120,720 - 286,710 - - 269,498 812,225 - 2,700,250 56,568 148,050 159,155 353,538 - 63,100 4,969,813 2032 - - - - - - 177,825 838,388 - 2,752,575 - 149,738 155,593 347,213 - 61,900 4,483,230 2033 - - - - - - 192,850 837,994 - - - 150,950 151,968 335,775 - 65,650 1,735,186 2034 - - - - - - - - - - - 151,675 142,780 279,725 - - 574,180 2035 - - - - - - - - - - - 152,250 158,760 269,225 - - 580,235 2036 - - - - - - - - - - - - 154,070 258,850 - - 412,920 2037 - - - - - - - - - - - - 149,380 253,550 - - 402,930 2038 - - - - - - - - - - - - 144,690 248,250 - - 392,940 2039 - - - - - - - - - - - - - 233,100 - - 233,100 2040 - - - - - - - - - - - - - 178,85 0 - - 178,85 0 2041 - - - - - - - - - - - - - 106,05 0 - - 106,05 0 Total 129,414 1,221,911 10,156 16,196,743 9,529,680 152,344 10,981,469 19,975,378 50,781 17,464,985 547,800 3,225,645 2,558,970 11,844,777 746,551 953,468 95,590,071 Primary General Impact Special General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Property Fees Assessments Property Tipping Incremental Increme ntal Incremental Incremental Incremental Incremental Incremental Incr emental User User Property Source Taxes Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Ch arges 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 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 18,437,001 19,538,286 19,498,000 19,498,000 Property taxes 19,671,000 1% 3,482,856 4,711,084 3,854,000 3,854,000 Intergovernmental 4,279,646 11% 1,716,966 1,660,317 1,671,000 1,671,000 Public charges for services 1,776,000 6% 1,190,006 1,233,360 1,175,000 1,175,000 Water Utility payment in lieu of tax 1,330,000 13% - 1,240,000 - - Debt proceeds - - 1,219,244 1,170,120 1,214,800 1,214,800 Licenses and permits 1,211,450 (0%) 1,055,536 693,136 506,560 506,560 Miscellaneous 633,000 25% 500,837 609,928 524,000 524,000 Fines and penalties 644,000 23% 373,360 285,879 354,000 354,000 Other taxes 336,000 (5%) 27,975,806 31,142,110 28,797,360 28,797,360 Total revenues 29,881,096 4% Property Taxes 66% Intergov. 14% Charges for Services 6% Water Utility Payment 5% Debt Proceeds 0%Licenses and Permits 4% Fines and Penalties 2% Other 3% 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 Personnel FTE Summary Page 4.1 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 SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2019 2020 2021 2022 2022 2022 Budget Budget Budget AUTHORIZED POSITIONS Part-time Full-time Budget Change General Government: 1.0 1.0 1.0 Village Manager - 1.0 1.0 - 6.4 6.0 5.6 Clerk Services 0.6 5.0 5.6 - 1.3 1.4 1.4 Human Resources 0.4 1.0 1.4 - 1.6 1.6 1.6 Municipal Building Maintenance 0.6 1.0 1.6 - 2.0 2.0 2.0 Court - 2.0 2.0 - 3.7 3.7 3.4 Village Attorney 0.7 3.0 3.7 0.3 5.0 5.0 5.0 Financial Services - 5.0 5.0 - 4.0 4.0 4.6 IT - 4.0 4.0 (0.6) 25.0 24.7 24.6 Subtotal - General Government 2.3 22.0 24.3 (0.3) Public Safety: - 2.5 1.9 Crossing Guards 1.9 - 1.9 - 34.3 34.6 34.4 Police 6.4 29.0 35.4 1.0 44.0 44.0 44.0 Police - Union - 46.0 46.0 2.0 37.3 28.5 29.8 Fire/EMS 22.4 9.0 31.4 1.6 15.0 21.0 20.0 Fire/EMS - Union - 20.0 20.0 - 130.6 130.6 130.1 Subtotal - Public Safety 30.7 104.0 134.7 4.6 Public Works: 16.4 16.4 16.7 Streets Maintenance 0.7 16.0 16.7 - 4.0 4.0 4.0 Equipment Maintenance - 4.0 4.0 - 20.4 20.4 20.7 Subtotal - Public Works 0.7 20.0 20.7 - Culture and Recreation 5.8 5.8 5.8 Parks Operations 1.8 4.0 5.8 - Development: 7.5 6.4 6.4 Engineering 0.4 6.0 6.4 - 4.0 4.0 4.0 Zoning and Building Inspections 3.0 3.0 (1.0) 3.0 3.0 3.0 Planning 3.0 3.0 - 14.5 13.4 13.4 Subtotal - Developmen t 0.4 12.0 12.4 (1.0) 196.3 194.9 194.6 Total General Fund positions 35.9 162.0 197.9 3.3 20.0 20.3 19.8 Library 8.7 12.0 20.7 0.9 14.6 14.6 14.6 Water Utility * 0.6 14.0 14.6 - 4.4 4.3 4.3 Sewer Utility * 0.3 4.0 4.3 - 235.3 234.1 233.3 Grand total authorized positions 45.5 192.0 237.5 4. 2 * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Note: Positions paid with a stipend (such as trustees and election workers) are not included above. Page 4.1 GENERAL FUND Amount Percent Department 2022 2021 Change Change Village Board 48,600 48,600 - - Village Manager 87,400 83,500 3,900 5% Clerk Services 667,700 596,800 70,900 12% Human Resources 107,500 106,000 1,500 1% Assessment of Property 253,200 190,500 62,700 33% Building Maintenance 433,900 385,900 48,000 12% Insurances 121,230 110,000 11,230 10% Judicial 248,200 233,300 14,900 6% Village Attorney 448,700 444,700 4,000 1% Financial Services 444,800 432,900 11,900 3% CIS 1,990,628 1,894,310 96,318 5% Total General Government 4,851,858 4,526,510 325,348 7% Police 10,752,350 9,758,050 994,300 10% Fire 5,980,200 5,795,200 185,000 3% Fire Protection 1,574,000 1,574,000 - - Pest & Weed 45,700 43,600 2,100 5% Emergency Government 11,110 4,200 6,910 165% Other Protection 21,100 21,100 - - Total Public Safety 18,384,460 17,196,150 1,188,310 7% Street Maintenance 3,836,778 4,244,500 (407,722) (10%) Equipment Maintenance 573,000 541,000 32,000 6% Garages 181,000 159,500 21,500 13% Total Public Works 4,590,778 4,945,000 (354,222) (7%) Community Quality of Life 186,800 56,600 130,200 230% Old Falls Village 29,700 29,700 - - Park Operations 921,800 906,000 15,800 2% Park Projects 23,400 21,100 2,300 11% Total Culture & Recreation 1,161,700 1,013,400 148,300 15% CDA 37,400 36,400 1,000 3% Engineering (21,800) 150,200 (172,000) (115%) Zoning & Inspection 527,500 563,500 (36,000) (6%) Planning 349,200 366,200 (17,000) (5%) Total Development 892,300 1,116,300 (224,000) (20%) Total before Other Uses of Funds 29,881,096 28,797,360 1,083,736 4% Transfer to other funds - - - - Total Expenses 29,881,096 28,797,360 1,083,736 4% COMPARATIVE EXPENDITURE BUDGETS Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 3,745,710 4,272,940 4,526,510 4,526,510 General Government 4,851,858 7% 15,852,928 18,493,937 17,196,150 17,196,150 Public Safety 18,384,460 7% 4,495,009 4,772,083 4,945,000 4,945,000 Public Works 4,590,778 (7%) 902,570 907,943 1,013,400 1,013,400 Culture & Recreation 1,161,700 15% 1,142,783 973,868 1,116,300 1,116,300 Conservation and Development 892,300 (20%) 26,139,000 29,420,771 28,797,360 28,797,360 Total operating expenditures 29,881,096 4% 1,680,222 1,302,893 - - Transfers Out - - 27,819,222 30,723,664 28,797,360 28,797,360 Total Expenditures 29,881,096 4% by CLASSIFICATION 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 17,308,212 18,174,644 18,750,200 18,750,200 Personnel 19,962,700 6% 5,761,192 5,988,415 5,851,370 5,851,370 Other Operating 6,608,700 13% 1,790,269 1,676,807 2,041,000 2,041,000 Contractual Services 2,141,415 5% 1,279,327 3,580,905 2,154,790 2,154,790 Capital Outlay 1,168,281 (46%) 26,139,000 29,420,771 28,797,360 28,797,360 Total operating expenditures 29,881,096 4% 1,680,222 1,302,893 - - Transfers Out - - 27,819,222 30,723,66 4 28,797,360 28,797,360 Total Expenditures 29,881,096 4% by CLASSIFICATION (%) 2019 2020 2021 2021 2022 ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET 66% 62% 65% 65% Personnel 67% 22% 20% 20% 20% Other Operating 22% 7% 6% 7% 7% Contractual Services 7% 5% 12% 7% 7% Capital Outlay 4% Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 47,453 50,107 48,600 48,600 Village Board 48,600 - 67,352 90,622 83,500 83,500 Village Manager 87,400 5% 626,382 745,475 596,800 596,800 Clerk Services 667,700 12% 107,231 103,440 106,000 106,000 Human Resources 107,500 1% 184,929 202,358 190,500 190,500 Assessing 253,200 33% 351,163 401,252 385,900 385,900 Municipal Building Maintenance 433,900 12% 121,244 99,755 110,000 110,000 Insurances 121,230 10% 256,312 228,890 233,300 233,300 Municipal Court 248,200 6% 500,036 338,849 444,700 444,700 Village Attorney 448,700 1% 408,074 398,337 432,900 432,900 Financial Services 444,800 3% 1,075,534 1,613,855 1,894,310 1,894,310 Information Technology 1,990,628 5% 3,745,710 4,272,940 4,526,510 4,526,510 Total Expenditures 4,851,858 7% 14% 15% 16% 16% % o f total operating expenditures 16% $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Government Total Expenditures Trend Page 4.4 100 (VILLAGE BOARD) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 41,940 44,157 44,100 44,100 Personnel 44,100 - 5,513 5,950 4,500 4,500 Other Operating 4,500 - - - - - Contracted services - - 47,453 50,107 48,600 48,600 Total Expenditures 48,600 - BUDGET HIGHLIGHTS: 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. The Board consists of the Village Board President and six Trustees. No significant changes from last year's budget. Page 4.5 110 (VILLAGE MANAGER) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 134,119 148,375 140,200 140,200 Personnel* 144,100 3% 3,232 7,247 8,300 8,300 Other Operating 8,300 - (69,999) (65,000) (65,000) (65,000) Charged to TIDs (65,000) - 67,352 90,622 83,500 83,500 Total Expenditures 87,400 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's budget. Page 4.6 111 (CLERK SERVICES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 464,403 558,337 455,500 455,500 Personnel* 496,500 9% 141,547 131,488 83,300 83,300 Other Operating 112,500 35% 20,432 55,650 58,000 58,000 Contracted services 58,700 1% 626,382 745,475 596,800 596,800 Total Expenditures 667,700 12% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Increase in 2022 personnel costs due to increase in number of elections as well as an increase in election expenses in other operating. 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, review, accept, and file assessment roll from assessor, and manage annual Board of Review hearings. Arrange daily pick up and delivery of deposits and checks from bank. Manage accounts receivable records and pursue collection of delinquent accounts. 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, and provide information and 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. Page 4.7 120 (HUMAN RESOURCES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 94,080 83,799 90,400 90,400 Personnel* 90,400 - 13,151 19,641 15,600 15,600 Other Operating 17,100 10% 107,231 103,440 106,000 106,000 Total Expenditures 107,500 1% * 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. Provide personnel recruiting, hiring, job descriptions, position evaluations and salary classifications. Administer payroll and employee benefits. Administer collective bargaining agreements including grievances/arbitrations, coordinate contract negotiations Administer and/or coordinate Worker's Compensation, Employee Assistance Program and Safety Program. Administer and coordinate Americans with Disabilities Act requirements. Manage general liability and property insurances including claims handling, risk management and loss control programs. No significant changes from last year's budget. Page 4.8 130 (ASSESSMENT OF PROPERTY) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 184,929 202,358 190,500 190,500 Contracted services 253,200 33% 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 13,5 00 Tyler Technologies, Inc. for assessment services 154,500 Tyler Technologies, Inc. for reassessment services 60,000 Board of Review 200 Total contractual services 253,200 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 87,206 92,314 93,400 93,400 Personnel* 95,400 2% 187,570 210,102 199,700 199,700 Other Operating 200,200 - 76,387 98,836 92,800 92,800 Contracted services 138,300 49% 351,163 401,252 385,900 385,900 Total Expenditures 433,900 12% * 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. Print stationary, forms, documents and information materials. Contract amounts increased for 2022. Page 4.10 160 (INSURANCE AND BENEFITS) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 513 5,698 10,000 10,000 Personnel 10,000 - 120,731 94,057 100,000 100,000 Other Operating (Insurances) 111,230 11% 121,244 99,755 110,000 110,000 Total Expenditures 121,230 10% 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 Water and Sewer Utilities. Those are charged directly to the Utilities. Year over year change is based on estimates given by our providers. Page 4.11 171 (MUNICIPAL COURT) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 242,193 216,098 218,600 218,600 Personnel 241,500 10% 4,119 2,792 6,700 6,700 Other Operating 6,700 - 10,000 10,000 8,000 8,000 Capital Outlay - (100%) 256,312 228,890 233,300 233,300 Total Expenditures 248,200 6% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Operating costs for Municipal Court. The Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. No significant changes from last year's budget. Page 4.12 172 (VILLAGE ATTORNEY) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 337,332 285,612 273,300 273,300 Personnel* 329,300 20% 12,200 7,832 17,200 17,200 Other Operating 17,200 - 150,504 45,405 154,200 154,200 Contracted services 102,200 (34%) 500,036 338,849 444,700 444,700 Total Expenditures 448,700 1% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Village Attorney 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. The Village Attorney also 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. Assistant Village Attorney is budgeted full time for 2022 and contracted services decreased due to this hire. Page 4.13 190 (FINANCIAL SERVICES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 344,650 319,567 348,400 348,400 Personnel* 365,300 5% 5,729 4,243 6,000 6,000 Other Operating 6,000 - 57,695 74,527 78,500 78,500 Contracted services 73,500 (6%) 408,074 398,337 432,900 432,900 Total Expenditures 444,800 3% 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. In conjunction with Clerk Services, prepare and administer tax reporting functions and settlements with other taxing jurisdictions. Conduct internal audit of Village accounts and budgets. Provide Waukesha County Treasurer with tax calculations for tax roll and settlement of same. Perform daily cash management functions to maximize investment of idle funds in accordance with investment policies. Maintain records for capital projects, including tax incremental districts (TIDs). Provide information and access to records to the public. No significant changes from last year's budget. Page 4.14 195 (INFORMATION TECHNOLOGY) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 303,056 270,131 371,400 371,400 Personnel* 288,600 (22%) 299,121 288,156 413,520 413,520 Other Operating 402,432 (3%) 377,633 370,054 610,900 610,900 Contracted services 665,615 9% 95,724 685,514 498,490 498,490 Capital Outlay 633,981 27% 1,075,534 1,613,855 1,894,310 1,894,310 Total Expenditures 1,990,628 5% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The decrease in personnel expense in 2022 is due to a retirement and a replacement that occurred in 2021. The increase contracted services is related to a financial software upgrade. The increase in capital outlay is due to more projects in 2022 vs prior year. The Information Technology Department strives to 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. Primary Objectives: • 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 Page 4.15 [PUBLIC SAFETY FUNCTION SUMMARY] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 8,957,116 9,568,407 9,758,050 9,758,050 Police 10,752,350 10% 5,254,543 7,297,691 5,795,200 5,795,200 Fire 5,980,200 3% 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 44,895 40,055 43,600 43,600 W eed Control 45,700 5% 623 4,117 4,200 4,200 Emer gency Government 11,110 165% 21,890 9,806 21,100 21,100 Other Prote ction Services 21,100 - 15,852,928 18,493,937 17,196,150 17,196,150 Total Expenditures 18,384,460 7% 61% 63% 60% 60% % o f total operating expenditures 62% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Public Safety Total Expenditures Trend Page 4.16 200 (POLICE ) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 8,489,811 9,067,370 9,206,900 9,206,900 Personnel* 10,034,500 9% 290,493 258,254 275,350 275,350 Other Operating 333,850 21% 68,749 26,412 41,800 41,800 Contracted services 43,000 3% 108,063 216,371 234,000 234,000 Capital Outlay 341,000 46% 8,957,116 9,568,407 9,758,050 9,758,050 Total Expenditures 10,752,350 10% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Field 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 and crossing guard programs 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, control of inventoried property and monitoring of local "A TIP" crime information hot line. Support Services: 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. Personnel costs increased due to three budgeted new hires and additional employees taking health insurance. Capital outlay includes the purchase of five vehicles in 2022. Page 4.18 220 (FIRE) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 4,167,684 4,672,033 4,694,500 4,694,500 Personnel 5,156,500 10% 564,660 627,335 480,200 480,200 Other Operating 648,200 35% 105,082 134,251 127,000 127,000 Contracted services 92,000 (28%) 417,117 1,864,072 493,500 493,500 Capital Outlay 83,500 (83%) 5,254,543 7,297,691 5,795,200 5,795,200 Total Expenditures 5,980,200 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. (exceeds 4,500 annually) 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. Personnel increase due to one new hire and increase to budgeted OT. Capital outlay decrease due to 605 funding large purchases. Page 4.20 230 (FIRE PROTECTION SERVICES) 2019 2020 2021 2021 2022 % 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES Budget Change 41,104 38,135 40,600 40,600 Personnel 42,600 5% 32 30 - - Other Operating 100 N/A 3,759 1,890 3,000 3,000 Contracted services 3,000 - 44,895 40,055 43,600 43,600 Total Expenditures 45,700 5% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Enforcement of Municipal Ordinances by investigation and citation. Service of legal notices of noxious weeds requiring expedient removal. Contract for weed cutting services for non-compliance with notices. Billing and collection of Village provided weed-cutting services (handled by Clerk Services Department). Fees for weed cutting are intended to fully reimburse our costs and are periodically reviewed. No significant changes from last year's budget. Page 4.22 280 (EMERGENCY GOVERNMENT) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 623 4,117 4,200 4,200 Other Operating 11,110 165% 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. Increase due to greater power draw from the new sirens leading to a higher expense. Page 4.23 290 (OTHER PROTECTION SERVICES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 12,320 236 11,500 11,500 Other Operating 11,500 - 9,570 9,570 9,600 9,600 Contracted services 9,600 - 21,890 9,806 21,100 21,100 Total Expenditures 21,100 - 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 changes from last year's budget. Page 4.24 [PUBLIC WORKS FUNCTION SUMMARY] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,810,782 4,095,942 4,244,500 4,244,500 Street Maintenance 3,836,778 (10%) 523,798 515,166 541,000 541,000 Equipment Maintenance 573,000 6% 160,429 160,975 159,500 159,500 Municipal Garages 181,000 13% 4,495,009 4,772,083 4,945,000 4,945,000 Total Expenditures 4,590,778 (7%) 17% 16% 17% 17% % o f total operating expenditures 15% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Public Works Total Expenditures Trend Page 4.25 400 (STREET MAINTENANCE) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 1,403,440 1,439,724 1,459,000 1,459,000 Personnel* 1,547,000 6% 1,940,515 2,173,817 2,021,000 2,021,000 Other Operating 2,347,278 16% 103,898 58,506 107,000 107,000 Contracted services 112,000 5% 639,124 799,847 912,500 912,500 Capital Outlay 101,500 (89%) (276,195) (375,952) (255,000) (255,000) Transfer to Storm Water Ut. (271,000) 6% 3,810,782 4,095,942 4,244,500 4,244,500 Total Expenditures 3,836,778 (10%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Protect and maintain Village's infrastructure: Street and Road maintenance and snow plowing: To maintain approximately 200 miles of Village streets, alleys and public parking lots. This work includes concrete and bituminous pavement repairs, patching, dust control, grading of gravel streets, crack filling, street oiling, curb and gutter replacements. Keep all streets, alleys and public parking lots free from obstruction, debris and dead animals. Roadside and easement ditching and maintenance. Cutting grass and weeds on roadside, easements, and Village lots. Replacing, resetting, and maintaining driveway culverts. Light maintenance of all equipment (oil changes, grease, oil levels, body work, paint, etc.) Tree cutting, tree and brush trimming. Excavate and grade drainage and path construction in Village parklands. Sweep urban streets clean of debris in areas where storm sewer systems are available. Plow snow, spread salt and sand, and remove excess snow. Locate, maintain and collect all ice control sand boxes. Traffic control: Maintain, repair and keep in proper working order all street lights, traffic lights, and traffic controllers. Maintain and repair all street light and traffic light poles, pavement markings, warning, regulatory and Fabricate warning, regulatory and street identification signs. Miscellaneous: Maintain and repair barricades and flashers. Deliver and pick up barricades for block parties and all other public events. Record, issue, and maintain park permits register and schedules. The increase in Other Operating is due to 2022 including an additional $310k for street maintenance. Capital Outlay decreased due to 605 funding large purchases. Page 4.26 420 (EQUIPMENT MAINTENANCE) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 295,981 301,502 313,000 313,000 Personnel* 334,000 7% 194,879 196,489 208,000 208,000 Other Operating 219,000 5% 32,938 17,175 20,000 20,000 Contracted services 20,000 - 523,798 515,166 541,000 541,000 Total Expenditures 573,000 6% * 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. No significant changes from last year's budget. Page 4.27 440 (MUNICIPAL GARAGES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 121,213 134,646 124,500 124,500 Other Operating 143,000 15% 39,216 26,329 35,000 35,000 Contracted services 38,000 9% 160,429 160,975 159,500 159,500 Total Expenditures 181,000 13% 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 last year's budget. Page 4.28 [CULTURE AND RECREATION] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 65,452 38,322 56,600 56,600 Comm unity Life 186,800 230% 18,974 26,055 29,700 29,700 Old Falls Village 29,700 - 801,493 829, 317 906,000 906,000 Park O perations 921,800 2% 16,651 14,249 21,100 21,100 Park P rojects 23,400 11% 902,570 907, 943 1,013,400 1,013,400 Total Expenditures 1,161,700 15% 3% 3% 4% 4% % o f total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Culture and Recreation Total Expenditure Trend Page 4.29 180 (COMMUNITY LIFE) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 65,452 38,322 56,600 56,600 Other Operating 186,800 230% BUDGET HIGHLIGHTS: Cable Access Contract costs are included in Other Operating versus net revenue as it has been in prior years. Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 18,974 26,055 29,700 29,700 Other Operating 29,700 - 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 last year's budget. Page 4.31 620 (PARKS AND FORESTRY OPERATIONS) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 507,092 494,227 538,000 538,000 Personnel 530,000 (1%) 141,891 146,713 155,000 155,000 Other Operating 159,200 3% 152,510 188,377 213,000 213,000 Contracted services 232,600 9% - - - - Capital Outlay - - 801,493 829,317 906,000 906,000 Total Expenditures 921,800 2% 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 Groom and set-up baseball and softball as needed Organize, prepare site and coordinate use for permit system, including picnics and tournaments Landscape and re-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 and horse shoe pits in parks Repair and maintain all small engines for the Village Maintain all soccer fields located within Village parklands Maintain detention ponds, bike trails and new subdivision boulevards and right of ways To plant and maintain all Village flower and shrub beds. To remove bee, wasp, hornet nests and diseased animals from public properties. To 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 Contract costs increased in 2022. Page 4.32 640 (PARK PROJECTS) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 16,651 14,249 21,100 21,100 Other Operating 23,400 11% 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 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 Improvements - Includes outlying or small areas: John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp No significant changes from last year's budget. Page 4.33 [CONSERVATION AND DEVELOPMENT] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 34,583 38,313 36,400 36,400 Community Dev Authority (CDA) 37,400 3% 52,761 (28,108) 150,200 150,200 Engineering Services (21,800) (115%) 693,981 606,479 563,500 563,500 Zoning and Building Inspections 527,500 (6%) 361,458 357,184 366,200 366,200 Planning 349,200 (5%) 1,142,783 973,868 1,116,300 1,116,300 Total Expenditures 892,300 (20%) 4% 3% 4% 4% % o f 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 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Conservation and Development Total Expenditures Trend Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 32,980 36,483 34,400 34,400 Personnel 35,400 3% 1,603 1,830 2,000 2,000 Other Operating 2,000 - 34,583 38,313 36,400 36,400 Total Expenditures 37,400 3% 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 last year's budget. Page 4.35 760 (ENGINEERING SERVICES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 609,017 596,682 490,000 490,000 Personnel* 487,000 (1%) 8,820 7,233 13,900 13,900 Other Operating 13,900 - 20,889 16,401 10,000 10,000 Contracted services 10,000 - 9,299 5,101 8,300 8,300 Capital Outlay 8,300 - (353,560) (371,082) (364,000) (364,000) Less charged to developers & projects (364,000) - (4,912) (11,251) (8,000) (8,000) Less charged to TIDs (12,000) 50% (236,792) (271,192) - - Less charged to utilities (165,000) N/A 52,761 (28,108) 150,200 150,200 Total Expenditures (21,800) (115%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: To provide engineering support service to all other functions and departments of the Village. To 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 of 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. The overall change in 2022 amount charged to utilities is due to budgeting for the billable engineering hours for time being charged to the utility. Page 4.36 770 (ZONING AND BUILDING INSPECTIONS) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 300,086 247,182 265,000 265,000 Personnel* 229,000 (14%) 7,817 8,231 8,800 8,800 Other Operating 8,800 - 386,078 351,066 289,700 289,700 Contracted services 289,700 - 693,981 606,479 563,500 563,500 Total Expenditures 527,500 (6%) 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. Eliminated a management analyst position allocated to 770. Page 4.37 790 (PLANNING) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 352,983 351,695 355,500 355,500 Pe rsonnel* 338,500 (5%) 8,475 5,489 10,700 10,700 Other Operating 10,700 - 361,458 357,184 366,200 366,200 Total Expenditures 349,200 (5%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The goal of the Department of Community Development is to administer the Municipal Code in a manner that encourages new development while protecting the interest of the public. The Planning Department is 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. Eliminated a management analyst position allocated to 790. Page 4.38 [OTHER FINANCING USES SUMMARY] 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,680,222 1,302,893 - - Non-Operating Expenditures - - Page 4.39 910 (NON-OPERATING EXPENDITURES) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 780,222 - - - Tr ansfer to Garbage & Recycling Fund - - - - - - Tr ansfer to Capital Projects Fund - - 900,000 1, 302,893 - - Tr ansfer Surplus to Muni-Facilities Fund - - 1,680,222 1,302,893 - - Total Expenditures - - BUDGET HIGHLIGHTS: The transfer to the Garbage & Recycling Fund accounts for the portion of service costs not covered by fees and other revenues. Starting in 2020, user fees are budgeted to cover all expenditures. 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: 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,732,000 1,794,000 1,821,000 1,821,000 Real estate/personnel prop taxes 1,919,000 5% 162,301 137,934 132,589 132,589 Other revenues 113,400 (14%) 1,894,301 1,931,934 1,953,589 1,953,589 Total Revenues 2,032,400 4% 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,627,007 2,105,609 1,722,870 1,722,870 Operating expenditures 1,744,400 1% 260,419 231,300 273,200 273,200 Building maintenance 288,000 5% 1,887,426 2,336,909 1,996,070 1,996,070 Total Expenditures 2,032,400 2% 6,875 (404,975) (42,481) (42,481) Revenues less expenditures - 1,474,007 1,480,882 1,075,907 1,075,907 Fund balance, beginning 1,033,426 1,480,882 1,075,907 1,033,426 1,033,426 Fund balance, ending 1,033,426 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,462,000 1,539,000 1,549,000 1,549,000 Property taxes 1,631,000 5% 78,507 97,237 91,889 91,889 Intergovernmental 73,200 (20%) 13,130 8,027 14,000 14,000 Public charges for services 14,000 - 34,493 7,801 1,500 1,500 Interest earnings 1,000 (33%) 24,055 22,078 25,000 25,000 Other miscellaneous revenues 25,200 1% 1,612,185 1,674,143 1,681,389 1,681,389 Total revenues 1,744,400 4% 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,240,453 1,236,092 1,336,000 1,336,000 Salaries/benefits 1,395,000 4% 206,092 203,546 206,000 206,000 Library Materials 216,000 5% 41,969 31,845 40,000 40,000 Public Services 18,800 (53%) 6,484 1,542 3,200 3,200 Training 4,150 30% 26,417 26,749 26,000 26,000 Materials and supplies 22,750 (13%) 13,047 16,146 3,050 3,050 Repairs/maintenance eq. 3,050 - 3,589 3,596 3,550 3,550 Rentals 4,150 17% 35,747 503,568 9,800 9,800 Property and equipment 17,700 81% 2,147 1,628 3,520 3,520 Utilities - (100%) 33,129 60,105 69,250 69,250 Contractual services 40,300 (42%) 17,933 20,792 22,500 22,500 Property insurance 22,500 - - - - - Other Operating - - 1,627,007 2,105,609 1,722,870 1,722,870 Total expenditures 1,744,400 1% (14,822) (431,466) (41,481) (41,481) Revenues less expenditures - 1,029,223 1,014,401 582,935 582,935 Fund balance, beginning 541,454 1,014,401 582,935 541,454 541,454 Fund balance, ending 541,454 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 270,000 255,000 272,000 272,000 Property taxes 288,000 6% 12,116 2,791 200 200 Interest earnings - (100%) 282,116 257,791 272,200 272,200 Total revenues 288,000 6% 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 41,978 44,170 45,700 45,700 Salaries/benefits 47,700 4% 4,344 3,782 4,800 4,800 Materials and supplies 4,800 - 20,849 22,988 22,800 22,800 Repairs/maintenance equipment 23,500 3% 111,868 99,491 110,000 110,000 Utilities 110,000 - 81,380 60,869 89,900 89,900 Contractual services 102,000 13% 260,419 231,300 273,200 273,200 Total expenditures 288,000 5% 21,697 26,491 (1,000) (1,000) Revenues less expenditures - 444,784 466,481 492,972 492,972 Fund balance, beginning 491,972 466,481 492,972 491,972 491,972 Fund balance, ending 491,972 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. Print stationary, forms, documents and other information materials. BUDGET HIGHLIGHTS: Contracts increased for 2022. Page 5.4 FUND 500 (DEBT SERVICE) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E REVENUES BUDGET Change 2,375,000 2,370,000 2,525,000 2,525,000 Property Tax Levy for Debt Service 2,525,000 - 52,717 9,190 5,000 5,000 Interest earnings 500 (90%) 19,470,000 - - - Proceeds From Bonds/Notes Issued - - 142,519 - - - Bond Premium - - Transfers in from: 27,953 87,220 28,000 28,000 General Operating Budget 28,000 - - - - - Special Revenue - Impact Fees 400,000 N/A 3,440,840 3,397,265 3,435,000 3,435,000 Municipal Facilities/Equipment 3,196,000 (7%) 60,105 45,807 25,000 25,000 Special Assessment Fund 10,200 (59%) 108,134 97,026 - - Capital Projects Fund - - 1,587,186 - - - TID #5 Westbrook Corp Park - - 974,472 645,195 755,000 755,000 TID #6 Main Street 938,000 24% 3,429,444 1,713,813 1,692,000 1,692,000 TID #8 Richfield Way 1,688,000 - 55,125 53,813 52,000 52,000 TID #9 51,000 (2%) 321,762 443,617 389,000 389,000 TID #10 389,000 - 9,979 39,947 43,000 43,000 TID #11 47,000 9% 115,768 298,236 290,000 290,000 TID #12 285,000 (2%) 67,044 - 159,000 159,000 TID #13 157,000 (1%) - - - - TID #14 - - 32,238,048 9,201,129 9,398,000 9,398,000 Total Revenues 9,714,700 3% 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 160,087 (4,071) - - Bond Issuance Expenses - - 29,006,953 6,947,953 7,548,000 7,548,000 Bond Principal payments 7,708,000 2% 2,421,686 2,359,897 2,138,000 2,138,000 Bond Interest payments 1,987,000 (7%) - - - - Transfer to General Fund - - 31,588,726 9,303,779 9,686,000 9,686,000 Total Expenditures 9,695,000 - 649,322 (102,650) (288,000) (288,000) Net increase (decrease) 19,700 24,820 674,142 571,492 571,492 Fund Balance, beginning 283,492 674,142 571,492 283,492 283,492 Fund Balance, end of year 303,192 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,163,328 2,405,116 2,250,000 2,250,000 Landfill tipping fees 2,500,000 11% - 62,814 - - Inter governmental Revenues - - 90,294 24,215 7,000 7,000 Intere st earnings 12,500 79% - - - - B ond proceeds - - 216,755 133,717 50,000 50,000 Mi scellaneous 50,000 - 2,470,377 2,625,862 2,307,000 2,307,000 Total Income 2,562,500 11% EXPENDITURES: 61,805 153,744 - - C ap Outlay - General government - - 623,978 314,950 510,000 510,000 Cap Out lay - Public Safety - (100%) 562,837 621,275 1, 040,000 1,040,000 Cap Outlay - Public Works 260,000 (75%) - - - - C ap Outlay - Development - - 1,248,620 1,089,969 1,550,000 1,550,000 Total Capital Outla y 260,000 (83%) - - - - Contract ed services - - 1,867 1,359 1,000 1,000 Contracted services 1,000 - 1,250,487 1,091,328 1,551,000 1,551,000 Total Exp enditures 261,000 (83%) 1,219,890 1,534,534 756,000 756,000 Net increase (decrease) 2,301,500 TRANSFERS IN (OUT): - - - - Fire Im pact Fee Reimb (Fund 200) - - 1,109,000 1,330,000 1,459,000 1,459,000 Gen Fd equipment loan repayments 240,000 (84%) 900,000 1, 302,893 - - Sur plus Transfer from General Fund - - - - - - To C apital Projects Fund - - (3,440,840) (3,397,265) (3,435,000) (3,435,000) Transfer to Debt Service Fund (3,196,000) (7%) (211,950) 770,162 (1,220,000) (1,220,000) Net increase (decrease) (654,500) 5,556,846 5,344,896 6,115,058 6,115,058 Fund Balance, beginning of year 4,895,058 5,344,896 6,115,058 4,895,058 4,895,058 Fund Balance, end of year 4,240,558 The 2022 Budget provides for the following capital outlay: Public Works 5-yard dump truck (w/plow) 220,000 Public Works 10-yard dump truck (w/plow) 250,000 Public Works 5-yard dump truck (w/plow) 220,000 Public Works Anti Ice Tank/Spray 45,000 Public Works Trackless MT5 160,000 Public Works Jacobs on 12-ft mower 80,000 975,000 Auction Proceeds (25,000) Debt Borrowing (690,000) 260,000$ 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 13,848 2,762 1,000 1,000 Investment earnings 500 (50%) 19,820 18,413 18,000 18,000 Dividend on CVMIC investment 22,000 22% 33,668 21,175 19,000 19,000 Total operating revenues 22,500 18% EXPENSES: 48,327 49,307 51,000 51,000 Insurance premiums 54,000 6% 166,274 (33,512) 15,000 15,000 Claims and deductibles paid 15,000 - 237,046 71,881 66,000 66,000 Total operating expenses 89,000 35% (203,378) (50,706) (47,000) (47,000) NET INCOME (LOSS) (66,500) 41% 712,282 508,904 458,198 458,198 Net assets, beginning of year 411,198 508,904 458,198 411,198 411,198 Net assets, end of year 344,698 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. The primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.1 FUND 720 (WATER UTILITY) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,102,123 5,202,718 5,041,500 5,041,500 Charges to customers for services 5,081,200 1% 1,573,861 1,573,861 1,574,000 1,574,000 Hydrant Rental charged to Village 1,574,000 - 252,248 262,179 250,000 250,000 Tower leases 250,000 - 9,485 2,800 8,000 8,000 Other Revenue 6,000 (25%) 6,937,717 7,041,558 6,873,500 6,873,500 Subtotal operating revenues 6,911,200 1% OPERATING EXPENSES: 1,750,821 1,735,518 1,805,000 1,805,000 Source of Supply 1,825,000 1% 372,288 346,857 398,000 398,000 Pumping 425,000 7% 100,030 127,001 112,000 112,000 Water Treatment 116,000 4% 276,387 222,742 311,000 311,000 Transmission & Distribution 330,500 6% 172,447 150,433 167,200 167,200 Billing & collections 167,000 - 1,229,261 1,352,567 1,450,975 1,450,975 Administration & General 1,532,970 6% 1,792,958 1,856,725 1,950,000 1,950,000 Depreciation 1,950,000 - 1,190,006 1,233,360 1,175,000 1,175,000 Payment in-lieu of taxes 1,330,000 13% 6,884,198 7,025,203 7,369,175 7,369,175 Subtotal operating expenses 7,676,470 4% 53,519 16,355 (495,675) (495,675) OPERATING INCOME / (LOSS) (765,270) 54% NON-OPERATING ITEMS: 308,936 79,837 44,200 44,200 Interest earnings 44,600 1% 551,586 799,137 450,000 450,000 Impact fees 800,000 78% 13,250 50,806 48,250 48,250 Miscellaneous revenue 23,700 (51%) (203,891) (208,606) (208,000) (208,000) Interest expense on long-term debt (171,000) (18%) (3,618) (2,563) (2,000) (2,000) Other fiscal charges (2,600) 30% 666,263 718,611 332,450 332,450 NET NON-OPERATING ITEMS 694,700 109% 1,125,711 810,233 - - Capital contributions - - 1,845,493 1,545,199 (163,225) (163,225) NET INCOME / (LOSS) (70,570) (57%) 66,913,465 68,758,958 70,304,157 70,304,157 Net Assets, beginning of year 70,140,932 - 68,758,958 70,304,157 70,140,932 70,140,932 Net Assets, end of year 70,070,362 - BUDGETED FIXED ASSET PURCHASES Transportation Equip. 60,000$ Meters/Telecomm 60,000 Reservoirs/Towers 15,000 Distribution Mains 10,000 Hydrant replacements 8,000 Wells/Springs 5,000 158,000 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 7 wells ranging from 58 feet to 1,750 feet in depth. 5 reservoirs with capacities ranging from 200,000 to 1,300,000 gallons. 3 elevated tanks with capacities ranging from 250,000 to 1,000,000 gallons. 1 standpipe with a capacity of 1,000,000 gallons. Page 6.2 FUND 730 (SEWER UTILITY) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 9,591,191 9,510,525 9,857,500 9,857,500 Charges to customers for services 9,782,500 (1%) OPERATING EXPENSES: 1,493,255 1,680,243 1,800,455 1,800,455 VMF-Operations & Maintenance 1,870,535 4% 2,438,815 2,460,318 2,613,000 2,613,000 Sewage Treatment - User Charge 2,668,000 2% 5,534,792 4,832,837 5,109,675 5,109,675 Sewage Treatment - Capital Charge 5,107,950 - 1,387,737 1,404,774 1,420,000 1,420,000 Depreciation 1,430,000 1% 10,854,599 10,378,172 10,943,130 10,943,130 Subtotal operating expenses 11,076,485 1% (1,263,408) (867,647) (1,085,630) (1,085,630) OPERATING INCOME / (LOSS) (1,293,985) 19% NON-OPERATING ITEMS: 171,217 44,698 8,000 8,000 Interest earnings 19,700 146% 509,704 703,420 450,000 450,000 Impact fees 625,000 39% (21,445) - - - Grant revenues - - 21,445 (1) - - Other revenues - - (28,751) (22,109) (20,000) (20,000) Interest on long-term debt (18,000) (10%) (514) (372) (200) (200) Other fiscal charges - (100%) - - - - Other expense - - 651,656 725,636 437,800 437,800 NET NON-OPERATING ITEMS 626,700 43% 1,198,647 721,803 - - Capital contributions - - - 586,895 579,792 (647,830) (647,830) NET INCOME / (LOSS) (667,285) 3% 61,039,512 61,626,407 62,206,199 62,206,199 NET ASSETS, BEGINNING OF YEAR 61,558,369 (1%) 61,626,407 62,206,199 61,558,369 61,558,369 NET ASSETS, END OF YEAR 60,891,084 (1%) BUDGETED CAPITAL OUTLAY Mains 135,000$ Lift Stations 10,000 Manholes 40,000 Vehicles 35,000 220,000$ 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 9 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) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,000 931,000 931,000 931,000 RE/Personal property taxes 931,000 - 53,837 50,668 46,000 46,000 Licenses and permits 49,000 7% 984,837 981,668 977,000 977,000 Total operating revenues 980,000 - OPERATING EXPENSES: 317,851 255,571 256,300 256,300 Salaries/Benefits 331,300 29% 276,195 375,952 255,000 255,000 Wage/Benefit Transfers - DPW 271,000 6% 79,354 99,592 146,700 146,700 Other operating expenses 168,360 15% 721,645 763,385 850,000 850,000 Depreciation 800,000 (6%) 1,395,045 1,494,500 1,508,000 1,508,000 Total operating expenses 1,570,660 4% (410,208) (512,832) (531,000) (531,000) NET OPERATING LOSS (590,660) 11% NON-OPERATING ITEMS: 13,279 1,818 500 500 Interest earnings 1,500 200% (228) 500 500 500 Miscellaneous revenues 500 - (1,172) (629) (500) (500) Bond expenses (500) - (77,029) (34,738) (71,000) (71,000) Interest expense (42,150) (41%) (65,150) (33,049) (70,500) (70,500) NET NON-OPERATING ITEMS (40,650) (42%) 1,360,173 1,831,530 - - Capital contributions - - 884,815 1,285,649 (601,500) (601,500) NET INCOME / (LOSS) (631,310) 5% 27,268,195 28,153,010 29,438,659 29,438,659 Net assets, beginning of year 28,837,159 28,153,010 29,438,659 28,837,159 28,837,159 Net assets, end of year 28,205,849 ITEMS OF NOTE: 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 Page 6.5 Fund 215 (Garbage & Recycling) 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,275,699 2,000,640 2,020,000 2,020,000 Refuse collection fee 2,079,000 3% 80,022 80,299 80,000 80,000 Recycling State aids 80,000 - - - - - Recycling rebate - - 9,025 12,766 5,000 5,000 Sales of recycling carts 5,000 - 10,084 5,318 600 600 Interest Earnings 600 - 1,374,830 2,099,023 2,105,600 2,105,600 Total revenues 2,164,600 3% 2019 2020 2021 2021 2022 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,531,473 1,449,083 1,464,000 1,464,000 Garbage collection contract 1,506,000 3% 13,402 - - - Taxes - dumping - - 659 - - - Municipal hazardous waste - - 1,545,534 1,449,083 1,464,000 1,464,000 Sub-total garbage collection 1,506,000 3% 536,796 550,396 556,000 556,000 Recycling collection contract 573,000 3% 11,647 18,430 12,000 12,000 Spring brush pick-up 28,000 133% 23,046 4,348 9,500 9,500 Household hazardous materials 4,000 (58%) 28,878 14,386 31,500 31,500 General administrative expense 13,800 (56%) 600,367 587,560 609,000 609,000 Sub-total recycling 618,800 2% 2,145,901 2,036,643 2,073,000 2,073,000 Total expenditures 2,124,800 2% (771,071) 62,380 32,600 32,600 Net income (expense) 39,800 780,222 - - - Transfer from General Fund - - 9,151 62,380 32,600 32,600 Net income (expense) 39,800 (9,072) 79 62,459 62,459 Fund balance, beginning 95,059 79 62,459 95,059 95,059 Fund balance, ending 134,859 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 $159.36 will be placed on the 2021 tax bill for 2022 purposes for each residential unit (up to four units). Page 6.6 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 primarily by property taxes. 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. Page 7.2 TERMINOLOGY 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. 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 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 17,999,639 18,493,000 18,437,001 19,527,356 14,079,633 19,498,000 19,671,000 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty - 17,115 - - - - - 7003-0000 Omitted Taxes 1,859 1,098 9,282 (3,366) - - - 7010-0000 Del.PP Tax Prior Years (2,215) - - - - - - 7012-0000 Int-Delinquent Taxes 3,595 3,249 1,676 970 1,410 3,000 1,000 7020-0000 Trailer Tax 2,983 2,492 2,721 2,384 2,906 3,000 3,000 7030-0000 Hotel/Motel Room Tax 102,535 124,624 110,718 63,219 43,273 100,000 80,000 7692-0000 PILOT on Exempt Property 68,790 52,141 49,785 24,214 51,475 48,000 52,000 7050-0000 2% Fire Dues 182,204 - 199,177 198,458 - 200,000 200,000 359,751 200,719 373,359 285,879 99,064 354,000 336,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 448,208 447,630 447,782 494,995 - 492,000 500,000 7100-0001 Computer Aid 193,697 196,544 201,301 659,453 - 660,000 659,452 7100-0003 Personal Property Aid - - 326,379 299,688 - 273,000 375,000 7100-0005 Cable Provider Aid - - - 50,491 - 106,000 100,694 7103-0000 Grant Revenues 90 7,000 7,700 639,650 7,000 7,000 7,000 7110-0000 Managed Forest Land (MFL) A 93 532 136 4 4 - - 7130-0000 Grants - Police 27,281 17,719 17,699 8,390 2,286 18,000 18,000 7120-0000 Connect.St/Hwy Aids 155,156 156,009 155,902 155,514 - 156,000 156,500 7122-0000 Transportation Aids 1,834,475 1,999,524 2,299,452 2,379,933 - 2,142,000 2,463,000 7130-0000 Grants - Parks - - 26,505 - - - - 2,659,000 2,824,958 3,482,856 4,688,118 9,290 3,854,000 4,279,646 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 38,830 57,502 60,740 42,483 53,033 60,000 60,000 7202-0000 Operator Licenses 21,166 17,096 23,978 8,870 7,780 20,000 11,000 7204-0000 Cigarette License 3,000 2,700 3,100 3,000 3,200 3,000 3,000 7206-0000 Dog Lic-VMF Share 7,109 6,900 7,014 10,895 10,487 7,000 10,000 7214-0000 Theater Licenses 500 250 250 - 250 300 250 7218-0000 Trailer Park Licenses 100 100 100 100 - 100 - 7220-0000 Taxi/Auct/Misc.Licenses 1,714 1,742 2,148 1,920 1,982 2,000 2,000 7222-0000 Amusement Device Licenses 9,900 11,325 11,175 11,175 11,725 11,000 11,000 7258-0000 Dance Permits 4,355 - - - - - - 7266-0000 Itinerant Peddlers Licens 2,400 1,250 1,250 800 850 1,400 1,200 7272-0000 Park Use Permits 30,075 26,430 24,795 17,737 26,721 25,000 25,000 7278-0000 Block Party Permits 75 - - - - - - 7268-0000 Parking Permits 10,607 11,961 13,141 11,464 10,461 12,000 12,000 7276-0000 Alarm Permits 13,810 13,990 14,852 14,765 14,890 14,000 14,000 7250-0000 Building Permits 459,871 540,710 609,502 600,194 367,821 600,000 600,000 7252-0000 Electrical Permits 131,487 139,188 152,161 142,388 105,677 150,000 160,000 7254-0000 Plumbing Permits 141,634 135,662 138,388 140,800 97,140 140,000 140,000 7256-0000 Heating Permits 105,593 102,419 102,697 104,576 83,554 110,000 110,000 7260-0000 Curb Cuts 4,560 4,140 4,460 5,940 4,250 4,000 4,000 7262-0000 Street Excavation 2,535 3,700 4,600 1,500 700 4,000 2,000 7264-0000 Sign Permits 16,550 12,850 14,175 13,575 11,725 15,000 15,000 7270-0000 Occupancy Permits 21,975 30,375 20,300 21,400 17,250 25,000 20,000 7496-0000 Zoning Permit 10,335 12,313 9,968 15,871 10,725 11,000 11,000 7497-0000 Outdoor Cafe Permit 348 479 452 668 502 - - 1,038,529 1,133,082 1,219,246 1,170,121 840,723 1,214,800 1,211,450 RE60 (Fines And Penalties) 7300-0000 Court Receipts 497,152 409,041 419,008 542,237 518,281 450,000 570,000 7310-0000 Parking Violations 48,266 43,319 57,765 47,607 44,564 55,000 55,000 7320-0000 Impounded Dogs 4,576 - 9,368 5,058 5,251 5,000 5,000 7330-0000 False Alarms Penalties 2,810 12,615 12,951 14,325 9,095 12,000 12,000 7422-0008 Blood Analysis Fee 1,100 1,201 936 569 518 1,000 1,000 7422-0010 Warrant fees 1,212 1,092 650 132 276 1,000 1,000 7330-0000 False Alarms Penalties - 535 160 - - - - 555,116 467,803 500,838 609,928 577,985 524,000 644,000 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget RE70 (Public Charge For Service) 7400-0000 Acctg Serv Fee - - 170 59 54 - - 7490-0000 Matl.Sales&Services 17,071 25,797 25,041 28,373 48,221 25,000 30,000 7494-0000 IRB Fee 500 - - - - - - 7499-0000 Open Records Request 321 83 432 415 321 - - 7420-0000 Accident&Theft Reports 4,670 3,589 4,319 3,286 2,010 4,000 3,500 7421-2000 Tax Ref Intercept - 214 - - - - - 7421-3000 School Liaison Officer 132,399 130,724 136,551 138,643 140,432 130,000 140,000 7422-0000 Misc PD Revenues 440 5,794 364 3,178 5,232 - 2,000 7422-0001 Fingerprints 2,740 2,660 3,200 1,720 2,340 3,000 3,000 7740-0000 Hunting Processing Chg 470 470 385 340 75 - - 7330-0001 FD Plan Review fees 12,594 7,129 9,113 7,050 5,132 9,000 7,500 7433-0000 FD Tank Inspections revenue - 92 - - - - - 7435-0000 Ambulance Fees - - - - 1,399,904 2,200,000 2,250,000 7435-0001 Ambul-Non Collectible - - - - (55,864) (180,000) (120,000) 7435-0003 Ambul-Insur. Adjust - - - - (575,615) (850,000) (900,000) 7436-0005 Contracted Fire Dept Services 197,358 204,000 211,796 254,000 209,714 263,000 292,000 7411-0000 Weed Cut Repayments 1,930 3,388 2,860 1,239 - 3,000 3,000 7412-0000 Weed Cut Admin. Fees 800 1,050 1,300 800 - 1,000 1,000 7115-0000 Lannon-Snow Services - - - - - 10,000 10,000 7440-0000 DPW Matl. Sales 2,290 - - - - - - 7441-0000 DPW Labor Reimb 25,285 23,481 19,314 23,658 16,428 22,000 22,000 7461-0000 Park Vandalism Restitution 44 74 - - - - - 7490-0000 Matl.Sales&Services 50 - 48 - - - - 7493-0000 House Numbers 2,060 19,277 2,744 2,708 1,886 2,000 2,000 7738-0000 Certif Commty Review Fee 4,361 8,778 14,218 5,353 3,530 7,000 6,000 7742-0000 Code Compliance Inspections - - 400 1,200 - - - 7490-0000 Matl.Sales&Services - - - - 23 - - 7492-0000 Map & Plat Sales 30 23 - 12 3 - - 7495-0000 OVC Application Fee - - 1,000 - - - - 7735-0000 Special Appearance 3,000 3,850 3,150 2,150 3,050 3,000 3,000 7736-0000 Subdivision Review Fees 5,400 10,050 9,150 10,500 5,050 9,000 9,000 7737-0000 Project Review Fees 9,250 12,800 10,850 8,490 49,288 10,000 12,000 423,063 463,323 456,405 493,174 1,261,214 1,671,000 1,776,000 RE80 (Interest Income) 7600-0000 Interest-State Pool 106,110 48,376 145,685 114,003 - 15,000 15,000 7600-0618 Interest on Advance - TID #6 26,624 46,524 42,454 13,097 - 8,000 13,000 7600-0619 Interest on Advance - TID #7 4,323 5,165 5,035 1,900 - 1,000 2,000 7600-0621 Interest on Advance - TID #9 4,680 13,100 12,776 4,821 - 3,000 5,000 7600-0632 Interest on Advance to TID #12 394 2 - - - - - 7600-0730 Interest on Advance - Sewer - - 2,948 - - - - 7600-0900 Interest Earnings - Other 38,103 260,463 234,829 31,080 712 2,000 2,000 7610-0000 Int-Past Due Invoices 6,392 7,734 7,440 8,255 6,178 7,000 7,000 186,626 381,364 451,167 173,156 6,890 36,000 44,000 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under - - - (11) 1 - - 7700-0000 Misc Revenue 30,154 62,118 42,722 3,428 24,716 35,560 20,000 7705-0000 Misc Donations 750 10 1,120 4,000 1,381 - - 7707-0000 Meno Falls School Dist Rental 32,780 32,780 40,401 44,211 36,843 44,000 44,000 7710-0000 Cable TV Revenues 397,788 401,908 400,473 362,706 187,424 244,000 380,000 7711-0000 Billboard Agreement - - - - - 30,000 30,000 7712-0000 Property Rental 6,623 6,803 6,944 7,132 6,092 7,000 7,000 7713-0000 Tower Lease Agreements 51,510 80,124 68,992 71,640 41,684 74,000 74,000 7713-0010 Soda Agreement 1,249 676 640 844 843 1,000 1,000 7720-0000 Sale Of VMF Property - 371,466 4,718 2 - - - 7750-0000 Misc Rentals 3,600 3,476 7,081 6,212 6,584 6,000 6,000 7780-0000 Settlements-Claims Misc. 3,120 - 2,514 - - - - 7725-0000 Scrap Metal Sales 116 - - - - - - 7780-0000 Settlements-Claims Misc. - - - - 13,784 - - 7422-0011 Deposit Over/Under - 20 - - - - - 7780-0000 Settlements-Claims Misc. - - - - 14,120 - - 7422-0011 Deposit Over/Under (55) 15 26 11 21 - - 7705-0000 Misc Fire Donations 100 - - - - - - 7725-0000 Scrap Metal Sales 1,446 3,590 1,802 3,460 3,250 2,000 2,000 7726-0000 Scrap Oil Sales - - 445 - - - - 7700-0000 Misc Revenue - - 381 - - - - Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget 7705-0000 Park Donations - - - 1,000 - - - 7730-0000 Publication Fees 23,730 34,670 26,110 21,830 14,600 27,000 25,000 552,911 997,656 604,369 526,465 351,343 470,560 589,000 RE90 (Other Financing Sources) 7800-0000 Proceeds - Debt Issue - - - 1,240,000 - - - 7800-0004 Debt Premium - - - 66,534 - - - - - - 1,306,534 - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,294,564 1,266,520 1,190,006 1,233,360 881,250 1,175,000 1,330,000 RE40 (Intergovernmental) 7130-0000 Grants - EMS - - - 22,968 - - - RE70 (Public Charge For Service) 7435-0000 Ambulance Fees 1,970,592 1,981,718 2,450,829 2,203,914 - - - 7435-0001 Ambul-Non Collecctible (140,990) (193,946) (233,127) (143,855) - - - 7435-0003 Ambul-Insur. Adjust (758,346) (840,741) (957,142) (892,915) - - - 1,071,256 947,031 1,260,560 1,167,144 - - - RE85 (Miscellaneous) 7705-0000 Misc EMS Donations - 7,734 - - - - - 26,140,455 27,183,19 0 27,975,80 7 31,204,20 3 18,107,39 2 28,797,36 0 29,881,09 6 Village of Menomonee Falls 100-100-000 (Village Board) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 40,500 36,743 38,914 40,968 28,194 41,000 41,000 EX20 (Fringe Benefits) 8010-0000 FICA 3,098 2,811 2,977 3,135 2,158 3,000 3,000 8016-0000 Worker's Comp Insurance 52 45 48 54 57 100 100 3,150 2,856 3,025 3,189 2,215 3,100 3,100 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - 90 - - - - EX70 (Other Operating) 8490-0000 VB general expense 12,688 2,637 5,423 5,950 919 4,500 4,500 56,338 42,236 47,452 50,107 31,328 48,600 48,600 Village of Menomonee Falls 100-110-000 (Village Manager) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 101,328 103,917 105,762 111,222 75,931 109,000 111,000 8001-2000 Vacation Payout 2,821 8,440 - 6,053 2,098 - - 104,149 112,357 105,762 117,275 78,029 109,000 111,000 EX20 (Fringe Benefits) 8010-0000 FICA 6,396 6,394 6,672 6,791 5,813 8,000 9,000 8011-0000 Pension-VMF 7,150 7,427 7,038 7,648 5,267 7,000 7,000 8013-0000 Health Insurance 12,082 12,401 13,150 15,134 11,755 14,000 15,000 8013-0020 Health Insurance Retiree 156 - - - - - - 8014-0000 Dental Insurance 594 594 594 594 446 1,000 1,000 8015-0000 Life Insurance 674 766 779 792 597 1,000 1,000 8016-0000 Worker's Comp Insurance 131 117 124 142 160 200 100 8030-0615 Wage/Benefit transfer TID 4 (4,778) (5,000) - - - - - 8030-0616 Wage/Benefit transfer TID 5 (4,778) (5,000) (5,000) - - - - 8030-0618 Wage/Bene TID 6 Transfers (9,556) (10,000) (10,000) (10,000) (7,500) (10,000) (10,000) 8030-0619 Wage/benefit transfer TID 7 (4,778) (5,000) (5,000) (5,000) (3,750) (5,000) (5,000) 8030-0620 Wage/benefit transfers TID 8 (9,556) (10,000) (10,000) (10,000) (7,500) (10,000) (10,000) 8030-0621 Wage/benefit transfers TID 9 (9,556) (10,000) (10,000) (10,000) (7,500) (10,000) (10,000) 8030-0630 Wage/Benefit Transfer to TID # (9,556) (10,000) (10,000) (10,000) (7,500) (10,000) (10,000) 8030-0631 Wage/Benefit Transfer to TID # (4,778) (5,000) (5,000) (5,000) (3,750) (5,000) (5,000) 8030-0632 Wage/Benefit Transfer to TID # (4,778) (5,000) (5,000) (5,000) (3,750) (5,000) (5,000) 8030-0633 Wage/Benefit Transfer to TID # - - (5,000) (5,000) (3,750) (5,000) (5,000) 8030-0634 Wage/Benefit Transfer to TID # - - (5,000) (5,000) (3,750) (5,000) (5,000) (34,931) (37,301) (41,643) (33,899) (24,712) (33,800) (31,900) EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - 700 - 1,000 1,000 8080-0000 Travel Expenses - - - - - 500 500 - - - 700 - 1,500 1,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,582 2,914 1,380 2,604 1,771 3,000 3,000 8100-0210 Membership/Publications 1,060 2,537 1,389 1,410 1,400 2,000 2,000 8170-4000 Gas & Diesel Fuel 574 501 463 347 397 800 800 4,216 5,952 3,232 4,361 3,568 5,800 5,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 392 193 - 2,185 24 1,000 1,000 73,826 81,201 67,351 90,622 56,909 83,500 87,400 Village of Menomonee Falls 100-111-000 (Clerk Services) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 220,230 248,566 268,782 298,450 188,893 259,000 269,000 8001-0000 Overtime 972 1,065 318 1,280 - - - 8001-2000 Vacation Payout 267 1,020 1,041 142 - - - 8002-0000 Part Time Wages 38,856 40,357 35,695 23,534 14,636 21,000 21,000 8003-1110 Election Workers Wages 34,677 86,216 19,938 95,366 27,938 35,000 90,000 8008-0000 Retirement/Severance - - 18,663 5,686 - - - 295,002 377,224 344,437 424,458 231,467 315,000 380,000 EX20 (Fringe Benefits) 8010-0000 FICA 19,338 21,524 24,312 24,470 14,974 21,000 22,000 8011-0000 Pension-VMF 17,166 18,740 19,829 22,151 13,782 19,000 19,000 8013-0000 Health Insurance 65,410 64,139 70,446 81,919 53,411 96,000 71,000 8014-0000 Dental Insurance 3,601 3,412 3,517 3,519 2,210 3,000 3,000 8015-0000 Life Insurance 1,344 1,368 1,451 1,289 984 1,000 1,000 8016-0000 Worker's Comp Insurance 425 444 411 533 460 500 500 107,284 109,627 119,966 133,881 85,821 140,500 116,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 620 1,591 1,796 657 2,991 2,500 2,500 8080-0000 Travel Expenses 880 2,017 3,182 (129) 18 2,300 2,000 8100-0200 Dues & Subscriptions 11,722 11,091 12,827 12,238 12,554 12,000 13,000 13,222 14,699 17,805 12,766 15,563 16,800 17,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 3,019 2,100 1,831 2,546 1,458 2,500 2,500 8100-0010 Postage/Shipping 23,651 16,528 24,861 34,655 10,693 25,000 25,000 8100-0030 Copier Supplies - - - - 1,145 - - 8100-0110 Elect Expenses 13,498 23,651 13,131 107,818 16,906 30,000 60,000 8100-0220 Notices & Publications 530 385 472 966 592 - - 8100-0230 Records Search 7,183 5,247 6,097 4,438 4,522 4,000 4,000 47,881 47,911 46,392 150,423 35,316 61,500 91,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment - 10,900 - - - - - EX60 (Contractual Services) 8300-1300 Tax Collection Services 47,979 76,817 193 35,106 33,800 38,000 38,000 8300-1301 Parcel List Maintenance - 12,307 12,574 12,978 6,660 13,000 13,700 8300-1303 Municipal Code - - - 950 - - - 8300-1304 Muni Code Supplements 5,610 7,195 7,665 6,616 - 7,000 7,000 53,589 96,319 20,432 55,650 40,460 58,000 58,700 EX70 (Other Operating) 8440-0000 Erroneous Taxes 1,252 3,880 58,803 (35,098) 12,666 - - 8440-1000 Tax Chargebacks 13,434 - 14,446 - - - - 8440-2000 Collection Fees 2,646 17,317 5,659 3,397 2,690 2,000 500 8440-7010 Uncoll.Del.PP Taxes 5,628 (3,414) (1,557) - - 3,000 3,000 22,960 17,783 77,351 (31,701) 15,356 5,000 3,500 539,938 674,46 3 626,38 3 745,47 7 423,98 3 596,80 0 667,70 0 Village of Menomonee Falls 100-120-000 (Human Resources) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 49,811 51,000 52,432 50,720 37,418 54,000 55,000 8001-2000 Vacation Payout - 389 870 1,672 - - - 8002-0000 Part Time Wages 15,342 15,361 14,623 14,022 10,420 16,000 17,000 65,153 66,750 67,925 66,414 47,838 70,000 72,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,751 4,776 4,842 5,018 3,605 5,000 5,000 8011-0000 Pension-VMF 4,421 4,458 4,418 4,641 3,229 5,000 5,000 8013-0000 Health Insurance 14,484 14,912 15,822 6,577 4,467 9,000 7,000 8014-0000 Dental Insurance 802 802 802 802 602 1,000 1,000 8015-0000 Life Insurance 138 138 195 255 195 300 300 8016-0000 Worker's Comp Insurance 81 72 76 91 103 100 100 24,677 25,158 26,155 17,384 12,201 20,400 18,400 EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 776 1,771 1,266 175 2,046 1,000 2,500 8076-0000 Employee Exams/Evaluations 4,763 4,420 3,620 11,500 6,751 5,000 5,000 8088-0000 Relations/Recognition 1,417 2,886 2,212 1,577 486 2,300 2,300 8089-0000 Employee Assist.Program 6,458 7,201 6,053 5,959 4,652 7,300 7,300 13,414 16,278 13,151 19,211 13,935 15,600 17,100 EX40 (Materials And Supplies) 8100-0000 Office Supplies - - - 430 - - - 8100-0210 Membership/Publications 30 - - - - - - 30 - - 430 - - - 103,274 108,18 6 107,231 103,43 9 73,974 106,00 0 107,50 0 Village of Menomonee Falls 100-130-000 (Assessing) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX60 (Contractual Services) 8300-1301 Parcel List Maintenance 12,033 12,307 12,574 12,978 6,660 13,000 13,500 8300-1302 Revaluation - - - 15,800 - - 60,000 8300-1305 DOR Manufactg Assessmt 24,470 24,250 23,633 22,972 - 25,000 25,000 8310-1301 Board Of Review - 187 221 108 187 - 200 8310-1302 Assessing Services 146,000 146,000 148,500 150,500 120,500 152,500 154,500 182,503 182,744 184,928 202,358 127,347 190,500 253,200 182,503 182,74 4 184,92 8 202,35 8 127,34 7 190,50 0 253,20 0 Village of Menomonee Falls 100-150-000 (Building Maintenance) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 38,101 40,886 41,559 42,892 30,257 43,000 44,000 8002-0000 Part Time Wages 19,946 20,311 20,506 21,395 15,174 21,000 22,000 58,047 61,197 62,065 64,287 45,431 64,000 66,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,204 4,339 4,494 4,665 3,340 5,000 5,000 8011-0000 Pension-VMF 3,935 4,031 4,055 4,354 3,070 4,000 4,000 8013-0000 Health Insurance 12,414 12,782 13,562 15,650 12,142 16,000 17,000 8014-0000 Dental Insurance 687 687 687 687 516 1,000 1,000 8015-0000 Life Insurance 206 232 239 246 215 400 400 8016-0000 Worker's Comp Insurance 1,998 1,860 2,104 2,423 2,605 3,000 2,000 23,444 23,931 25,141 28,025 21,888 29,400 29,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,210 45 1,100 - 175 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 6,062 6,887 7,091 10,344 6,749 9,000 9,500 8110-0000 Department Supplies 1,553 996 919 808 853 1,000 1,000 8110-0100 Small Equip./Tools 300 15 200 120 14 200 200 8110-1501 Custodial Supplies 8,883 10,148 9,122 9,400 5,820 12,500 12,500 16,798 18,046 17,332 20,672 13,436 22,700 23,200 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 44,987 33,646 31,339 62,052 36,853 33,000 33,000 8162-4000 RM-Vehicles 338 232 - - - - - 45,325 33,878 31,339 62,052 36,853 33,000 33,000 EX50 (Utilities) 8200-0010 Light/Power 108,981 110,160 103,797 100,741 65,370 100,000 100,000 8200-0020 Heat (Gas & Oil) 24,181 27,985 25,977 21,820 18,743 35,000 35,000 8200-0030 Water/Sewer VMF 6,460 7,879 8,025 4,816 4,155 8,000 8,000 139,622 146,024 137,799 127,377 88,268 143,000 143,000 EX60 (Contractual Services) 8300-0000 Contracts 27,668 41,567 41,991 60,951 11,874 49,000 94,500 8300-1501 Mechanicals Contract 9,108 34,226 10,264 13,753 10,798 15,800 15,800 8300-1502 Custodial Contract 24,132 25,918 24,132 24,132 16,088 28,000 28,000 60,908 101,711 76,387 98,836 38,760 92,800 138,300 345,354 384,832 351,16 3 401,24 9 244,811 385,90 0 433,90 0 Village of Menomonee Falls 100-160-000 (Insurances) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation - 5,620 513 5,698 4,637 10,000 10,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 6,452 6,370 6,288 6,288 9,432 6,000 6,300 8610-0011 Employment Practice Liability 7,091 5,187 5,007 5,052 9,897 6,000 6,300 8610-0012 Crime Policy 2,103 2,073 2,482 1,886 1,564 2,000 2,300 8610-0030 Boiler & Machinery 1,829 1,079 990 2,403 5,046 3,000 3,200 8610-0040 Volunteer Insurances 220 260 241 224 124 - 130 8610-0050 Prop Damage Insurance 38,117 24,610 30,945 37,528 55,363 42,000 42,000 8610-0060 Prop Damage-Vehicles 24,283 25,867 26,995 34,127 46,324 37,000 45,000 8610-0500 Fitness Reimb - Fire 200 200 200 100 - - - 8610-0700 EFlex FSA 3,691 3,351 3,833 6,280 2,617 4,000 6,000 8612-0000 Claims Settled 5,904 - 43,750 169 - - - 89,890 68,997 120,731 94,057 130,367 100,000 111,230 89,890 74,617 121,24 4 99,75 5 135,00 4 110,00 0 121,23 0 Village of Menomonee Falls 100-170-171 (Municipal Court) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 158,053 161,794 170,126 174,784 120,960 176,000 175,000 8001-0000 Overtime - - - 20 - - - 8001-2000 Vacation Payout 82 314 320 44 - - - 158,135 162,108 170,446 174,848 120,960 176,000 175,000 EX20 (Fringe Benefits) 8010-0000 FICA 11,306 11,797 12,178 12,805 9,212 14,000 13,000 8011-0000 Pension-VMF 8,607 8,734 9,067 9,654 6,704 10,000 9,000 8013-0000 Health Insurance 43,463 44,129 47,628 15,851 19,818 16,000 42,000 8014-0000 Dental Insurance 2,400 2,367 2,405 2,405 1,803 2,000 2,000 8015-0000 Life Insurance 242 246 269 306 236 300 300 8016-0000 Worker's Comp Insurance 211 189 201 229 258 300 200 66,229 67,462 71,748 41,250 38,031 42,600 66,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,743 1,347 2,294 1,330 1,485 4,000 4,000 8080-0000 Travel Expenses 240 188 92 - - 500 500 8082-0000 Clerical Allowance 650 500 450 225 200 1,000 1,000 3,633 2,035 2,836 1,555 1,685 5,500 5,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 668 814 1,282 1,237 763 1,200 1,200 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment 9,000 10,000 10,000 10,000 - 8,000 - EX70 (Other Operating) 8100-0002 Teen Court Expense 13 - - - - - - 237,678 242,41 9 256,312 228,89 0 161,43 9 233,30 0 248,20 0 Village of Menomonee Falls 100-170-172 (Village Attorney) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 212,494 224,113 227,073 150,609 101,966 178,000 222,000 8001-0000 Overtime - - - 22 - - - 8001-2000 Vacation Payout - - - 9,586 - - - 8002-0000 Part Time Wages - - - 10,741 854 - - 8004-0000 Temporary Help 17,154 12,868 19,791 1,706 16,969 20,000 20,000 8008-0000 Retirement/Severance - - - 44,711 - - - 229,648 236,981 246,864 217,375 119,789 198,000 242,000 EX20 (Fringe Benefits) 8010-0000 FICA 16,255 17,077 18,234 17,874 8,885 15,000 19,000 8011-0000 Pension-VMF 14,493 14,758 14,854 11,194 6,883 12,000 14,000 8013-0000 Health Insurance 38,097 50,182 53,243 36,129 34,140 45,000 51,000 8013-0020 Health Ins Retiree 61 - - - - - - 8014-0000 Dental Insurance 2,134 2,750 2,750 2,139 1,375 2,000 2,000 8015-0000 Life Insurance 999 1,078 1,098 570 296 1,000 1,000 8016-0000 Worker's Comp Insurance 307 274 289 330 290 300 300 72,346 86,119 90,468 68,236 51,869 75,300 87,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,735 2,486 2,264 1,618 1,422 4,000 4,000 8080-0000 Travel Expenses 400 447 318 - - 1,000 1,000 4,135 2,933 2,582 1,618 1,422 5,000 5,000 EX40 (Materials And Supplies) 8100-0205 Legal Resources 8,100 8,689 8,557 5,724 6,582 11,000 11,000 8100-0210 Membership/Publications 1,088 1,063 1,061 490 502 1,200 1,200 9,188 9,752 9,618 6,214 7,084 12,200 12,200 EX60 (Contractual Services) 8310-0000 Legal Services 47,664 135,662 149,999 45,371 41,647 152,000 100,000 8310-0007 Real Estate Fees 141 264 405 30 - 700 700 8310-0008 Court Fees 769 178 100 4 110 1,500 1,500 48,574 136,104 150,504 45,405 41,757 154,200 102,200 363,891 471,88 9 500,03 6 338,84 8 221,921 444,70 0 448,70 0 Village of Menomonee Falls 100-180-000 (Community Life) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX36 (Village Centre) 8110-7408 VC-Fishing Clinic 1,000 1,000 1,000 - 1,000 1,000 1,000 8110-7410 VC-Concerts 4,300 3,875 5,000 - - - - 5,300 4,875 6,000 - 1,000 1,000 1,000 EX43 (Community Events) 8110-7401 Community Events 115 206 199 198 393 200 400 8110-7403 Senior Transportation 52,781 52,460 48,892 27,759 22,361 55,000 45,000 8110-7404 Parades/Celebrations 10,465 10,000 10,000 - - - - 8110-7412 ASCAP Music 343 350 360 365 368 400 400 63,704 63,016 59,451 28,322 23,122 55,600 45,800 EX60 (Contractual Services) 8300-1910 Cable Access Contract - - - 10,000 130,000 - 140,000 69,004 67,891 65,451 38,322 154,122 56,600 186,80 0 Village of Menomonee Falls 100-190-000 (Financial Services) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 225,045 234,506 240,160 226,010 123,018 262,000 255,000 8001-0000 Overtime - - 10 302 151 - - 8001-2000 Vacation Payout - - 978 6,375 5,315 - - 8001-2002 Comp-Time Payout - - - 22 - - - 225,045 234,506 241,148 232,709 128,484 262,000 255,000 EX20 (Fringe Benefits) 8010-0000 FICA 16,375 16,798 17,346 17,268 9,658 20,000 20,000 8011-0000 Pension-VMF 15,342 15,693 15,880 15,770 8,419 18,000 17,000 8013-0000 Health Insurance 60,624 62,419 66,227 50,455 18,386 44,000 69,000 8014-0000 Dental Insurance 3,335 3,334 3,335 2,539 1,810 3,000 3,000 8015-0000 Life Insurance 405 413 431 484 362 1,000 1,000 8016-0000 Worker's Comp Insurance 300 267 284 343 384 400 300 96,381 98,924 103,503 86,859 39,019 86,400 110,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 270 270 - 150 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,526 958 1,094 1,065 619 2,000 2,000 8100-0210 Membership/Publications 922 590 655 625 250 1,000 1,000 8110-0200 Small Equipment - - - - - 500 500 8110-1901 Budget Preparation - 213 191 - - - - 2,448 1,761 1,940 1,690 869 3,500 3,500 EX50 (Utilities) 8210-0000 Telephone Service - - - 293 - - - EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 44,550 51,484 47,835 56,207 92,416 65,000 65,000 8300-1902 Management Services - - - 16,596 57,007 - - 8300-1920 Bank Charges & Fees 11,201 8,452 5,710 1,431 (5) 10,000 5,000 8315-0000 OPEB Appraisal 3,700 - 4,150 - 465 3,500 3,500 59,451 59,936 57,695 74,234 149,883 78,500 73,500 EX70 (Other Operating) 8450-0000 Penalties & Interest 5 305 674 - - - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses 2,111 2,587 2,844 2,553 400 1,500 1,500 385,441 398,28 9 408,07 4 398,33 8 318,80 5 432,90 0 444,80 0 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 191,810 207,040 200,259 191,081 142,816 231,000 203,000 8001-0000 Overtime 2,026 608 - - - 1,000 1,000 8001-2000 Vacation Payout - - 704 1,465 - - - 8008-0000 Retirement/Severance - - 22,141 - - 38,000 - 193,836 207,648 223,104 192,546 142,816 270,000 204,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,151 15,054 17,068 14,106 10,483 21,000 16,000 8011-0000 Pension-VMF 13,143 13,711 13,535 13,092 9,640 18,000 13,000 8013-0000 Health Insurance 46,554 49,930 46,097 47,438 37,631 59,000 53,000 8014-0000 Dental Insurance 2,555 2,663 2,283 2,035 1,562 2,000 2,000 8015-0000 Life Insurance 758 838 704 663 559 1,000 400 8016-0000 Worker's Comp Insurance 253 225 264 251 393 400 200 77,414 82,421 79,951 77,585 60,268 101,400 84,600 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 2,712 4,218 9,000 7,590 10,000 10,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses - - - - - 2,000 2,000 - 2,712 4,218 9,000 7,590 12,500 12,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 159 345 205 472 100 1,000 1,000 8100-0150 Cabling Supplies - - 115 473 - 1,000 1,000 8100-0155 Security Supplies 587 2,003 2,781 1,481 1,101 1,000 1,000 8100-0195 A/V - Supplies 222 - - - - 500 500 8100-0210 Membership/Publications - - - - 50 500 500 8110-0000 Department Supplies 183 335 399 - - 1,000 1,000 8110-0200 Small Equipment - 260 - - 19 500 500 8130-0000 Computer Supplies 32,438 35,916 37,406 41,806 21,439 41,300 43,494 33,589 38,859 40,906 44,232 22,709 46,800 48,994 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 3,343 - 1,623 2,797 8,232 12,400 5,000 8160-0200 RM - Security System 6,171 5,709 1,649 2,940 565 6,500 11,700 8160-8002 RM-Cabling 1,410 2,653 5,469 - 13,464 22,750 9,500 8162-8000 RM-Computer Hardware 7,497 4,590 5,066 8,863 9,575 18,420 28,650 8162-9000 RM-Telephone System 40 3,317 16 - - 2,000 2,000 18,461 16,269 13,823 14,600 31,836 62,070 56,850 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 43,021 31,556 31,243 28,802 21,676 31,200 34,800 8152-6005 Rent - Datacenter 17,284 18,391 20,063 21,735 13,376 20,400 18,900 60,305 49,947 51,306 50,537 35,052 51,600 53,700 EX47 (Property & Equipment) 8190-4000 Security System 7,698 - 2,859 167,873 39,890 63,790 36,500 8190-5000 Telephone System - 125,594 3,393 - 8,471 9,891 1,500 8190-6000 Furnishings - - - - - 250 250 8190-8000 Computer Hardware 139,885 174,785 84,175 342,105 73,925 228,000 289,834 8190-8095 A/V System 2,063 - - 169,753 4,096 22,900 21,360 8190-8100 Computer Software 2,722 362 5,297 5,783 10,874 184,100 284,537 8190-9000 Rev Capital Fund Payment 2,948 - - - - - - 155,316 300,741 95,724 685,514 137,256 508,931 633,981 EX50 (Utilities) 8210-0000 Telephone Service 42,783 46,474 33,537 20,045 15,240 49,800 46,523 8211-0000 Emergency Notification Service 256 146 49 6 - - - 8211-0001 Alarm Monitoring Service 500 2,718 2,695 2,695 3,722 3,500 4,620 8212-0000 Teletype 3,036 3,144 3,096 3,336 2,720 3,700 3,882 8212-0001 Cellular Data Service 23,174 22,972 27,055 24,860 19,706 31,300 28,584 8212-0003 Cellular Telephone Service 9,805 8,911 8,629 7,601 5,911 14,300 11,880 8212-0004 Internet Service 28,093 26,748 28,668 21,168 15,683 21,500 25,424 8212-0005 WAN Service 94,422 98,656 81,731 85,420 64,455 109,700 102,884 8212-0010 Cable TV Service 1,559 2,904 3,408 4,654 3,499 6,750 6,591 203,628 212,673 188,868 169,785 130,936 240,550 230,388 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen 62,050 62,050 62,050 46,648 86,833 48,800 55,426 8213-0002 Website Hosting Service 24,278 25,041 19,638 27,631 29,512 28,600 34,100 8213-0004 Website Development 4,150 6,650 4,150 4,595 4,495 6,650 7,165 8301-0000 IT Maint/Support 243,930 302,271 266,315 271,981 252,671 309,459 347,324 8302-0000 Consulting 15,670 70,887 25,480 19,200 6,650 209,000 221,600 350,078 466,899 377,633 370,055 380,161 602,509 665,615 1,092,627 1,378,16 9 1,075,53 3 1,613,85 4 948,62 4 1,896,36 0 1,990,62 8 Village of Menomonee Falls 100-200-000 (Police Department) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8004-0000 Temporary Help - - 39,368 37,309 34,126 47,000 47,000 EX20 (Fringe Benefits) 8010-0000 FICA - - 3,012 2,824 2,607 4,000 4,000 8013-0020 Health Ins Retiree 11,276 95 - - - - - 8014-0010 Dental Ins Retiree 345 - - - - - - 8016-0000 Workers' Comp Insurance 105,159 99,211 99,246 117,985 144,246 148,000 119,000 8020-0000 VEBA 2,438 2,231 1,557 1,680 1,800 2,000 - 119,218 101,537 103,815 122,489 148,653 154,000 123,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 45,275 71,541 45,789 41,799 25,950 58,000 62,000 8070-0020 Education Reimbursement 2,965 5,750 10,000 1,500 - 1,500 1,500 8075-0000 Recruitment & Personnel 2,199 4,581 2,237 2,336 1,820 2,000 2,000 8076-0000 Employee Exams/Evaluations 9,933 11,529 9,174 7,704 3,005 2,500 2,500 8080-0000 Travel Expenses 527 343 576 288 199 400 400 8090-0000 Uniforms 37,137 39,406 45,936 40,587 31,787 40,000 42,000 8090-0005 Armored Vests 10,990 7,850 16,543 9,152 880 10,000 13,200 109,026 141,000 130,255 103,366 63,641 114,400 123,600 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,534 2,844 3,526 3,158 1,586 3,000 3,000 8100-0010 Postage/Shipping 2,604 2,912 3,581 3,217 2,897 3,000 3,000 8100-0025 Printing 581 4,056 1,479 1,600 1,647 2,500 2,500 8100-0170 Charge Card Fees 1,956 435 - 63 - 1,000 500 8110-0000 Department Supplies 7,942 4,800 6,830 9,317 3,984 8,000 8,000 8110-0001 Towing & Storage 570 993 - - - 100 100 8110-0002 Red Tags (33) - - - - - - 8110-0200 Small Equipment 5,752 14,748 1,188 3,941 2,019 4,000 4,000 8110-2001 Investigative Expenses 5,216 5,510 5,007 3,976 3,478 4,500 18,500 8150-0000 Accreditation Expenses 1,253 650 650 1,422 650 650 650 8170-4000 Gas & Diesel Fuel 67,594 73,103 71,834 55,505 68,525 80,000 110,000 8170-4020 Supplies-Vehicles 1,553 2,205 2,244 1,819 1,243 2,500 2,500 97,522 112,256 96,339 84,018 86,029 109,250 152,750 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 10 - - - - - - 8162-3000 RM-Equipment 1,792 1,312 2,780 3,441 2,077 2,000 2,000 8162-4000 RM-Vehicles 32,194 49,651 56,224 62,139 19,452 45,000 50,000 8162-4100 RM-Radio Equip. 3,169 899 698 1,443 280 2,000 2,000 37,165 51,862 59,702 67,023 21,809 49,000 54,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 101,738 187,506 27,534 132,640 182,413 145,000 252,000 8188-4100 Radio Hardware 1,969 3,344 2,079 1,066 - 2,000 2,000 8190-6000 Furnishings 1,040 272 1,178 987 930 1,000 1,000 8190-6400 PD Fixed Assets 8,844 2,820 6,295 7,702 7,719 12,000 12,000 8190-9000 Rev Capital Fund Payment - 26,000 57,000 60,000 - 60,000 60,000 113,591 219,942 94,086 202,395 191,062 220,000 327,000 EX50 (Utilities) 8200-0010 Light/Power 3,695 3,520 4,149 3,211 1,714 2,200 3,000 8200-0020 Heat (Gas & Oil) 146 15 50 635 - 500 500 3,841 3,535 4,199 3,846 1,714 2,700 3,500 EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 14,286 28,096 24,616 26,412 40,630 41,800 43,000 8304-0000 Crossing Guard Contract 82,418 87,810 44,132 - - - - 96,704 115,906 68,748 26,412 40,630 41,800 43,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 13,976 13,976 13,976 13,976 - 14,000 14,000 591,043 760,01 4 610,48 8 660,83 4 587,66 4 752,15 0 887,85 0 Village of Menomonee Falls 100-200-200 (Police Union) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 3,116,886 3,109,053 3,290,396 3,506,159 2,477,200 3,674,000 3,997,000 8001-0000 Overtime 72,855 109,345 99,764 122,167 49,654 100,000 112,000 8001-2000 Vacation Payout 18,059 21,991 14,932 26,367 3,139 6,000 7,000 8001-2001 Holiday Payout 15,094 15,047 8,834 6,978 - 11,000 12,000 8001-2002 Comp-Time Payout 100,633 209,257 136,107 169,088 44,074 104,000 112,000 8008-0000 Retirement/Severance 37,929 111,120 58,961 53,558 - - - 3,361,456 3,575,813 3,608,994 3,884,317 2,574,067 3,895,000 4,240,000 EX20 (Fringe Benefits) 8010-0000 FICA 252,463 261,079 262,774 287,005 192,781 297,000 323,000 8011-0000 Pension-VMF 371,404 384,361 383,647 444,053 306,055 460,000 511,000 8012-0000 Pension-EE (VMF Paid) 177,832 166,010 134,444 123,485 81,731 121,000 119,000 8013-0000 Health Insurance 566,467 578,556 655,320 670,214 514,653 726,000 841,000 8014-0000 Dental Insurance 38,406 35,101 40,810 37,232 28,700 38,000 42,000 8015-0000 Life Insurance 4,921 4,313 3,766 3,987 3,423 4,000 5,000 1,411,493 1,429,420 1,480,761 1,565,976 1,127,343 1,646,000 1,841,000 4,772,949 5,005,23 3 5,089,75 5 5,450,29 3 3,701,41 0 5,541,00 0 6,081,00 0 Village of Menomonee Falls 100-200-202 (Police Clerks) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 521,866 510,096 461,673 490,462 348,761 513,000 540,000 8001-0000 Overtime 5,822 3,083 23,835 13,642 2,081 4,000 4,000 8001-2000 Vacation Payout 6,420 609 2,867 1,255 1,462 - - 8001-2002 Comp-Time Payout 20,763 15,705 6,884 3,890 - - - 8002-0000 Part Time Wages 376 - - - - - - 8008-0000 Retirement/Severance 36,318 328 21,478 (36) (426) - - 591,565 529,821 516,737 509,213 351,878 517,000 544,000 EX20 (Fringe Benefits) 8010-0000 FICA 41,326 38,404 38,794 36,541 25,594 40,000 42,000 8011-0000 Pension-VMF 35,703 35,310 32,950 34,030 23,600 35,000 35,000 8013-0000 Health Insurance 155,722 163,961 144,229 150,921 130,256 164,000 225,000 8014-0000 Dental Insurance 8,352 8,662 7,188 6,524 5,482 7,000 9,000 8015-0000 Life Insurance 1,495 1,488 958 885 767 1,000 2,000 242,598 247,825 224,119 228,901 185,699 247,000 313,000 834,163 777,64 6 740,85 6 738,11 4 537,57 7 764,00 0 857,00 0 Village of Menomonee Falls 100-200-203 (Police Aides) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8001-0000 Overtime - 74 17 89 - - - 8001-2000 Vacation Payout 458 - - - - - - 8002-0000 Part Time Wages 130,443 138,338 153,267 163,732 88,241 160,000 192,000 130,901 138,412 153,284 163,821 88,241 160,000 192,000 EX20 (Fringe Benefits) 8010-0000 FICA 10,119 10,606 11,691 12,429 6,680 12,000 15,000 8011-0000 Pension-VMF 1,435 51 230 43 5 - - 11,554 10,657 11,921 12,472 6,685 12,000 15,000 142,455 149,06 9 165,20 5 176,29 3 94,926 172,00 0 207,00 0 Village of Menomonee Falls 100-200-205 (Police Command) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,305,411 1,272,591 1,390,991 1,495,688 1,036,246 1,510,000 1,680,000 8001-2000 Vacation Payout 42,964 37,443 12,845 35,189 24,324 19,000 22,000 8001-2001 Holiday Payout 31,616 34,027 34,390 32,106 - 37,000 44,000 8008-0000 Retirement/Severance 31,291 48,430 - 47,326 55,889 - - 1,411,282 1,392,491 1,438,226 1,610,309 1,116,459 1,566,000 1,746,000 EX20 (Fringe Benefits) 8010-0000 FICA 101,141 100,962 102,041 117,484 83,391 120,000 133,000 8011-0000 Pension-VMF 149,275 149,719 155,324 183,325 125,690 186,000 212,000 8012-0000 Pension-EE (VMF Paid) 87,957 84,007 87,532 95,825 59,052 93,000 87,000 8013-0000 Health Insurance 185,741 171,961 219,005 219,674 141,692 251,000 219,000 8014-0000 Dental Insurance 13,577 13,005 13,363 14,030 10,451 14,000 15,000 8015-0000 Life Insurance 3,132 2,597 2,987 3,737 2,407 4,000 4,000 8021-0000 Nationwide - VMF 5,400 5,400 9,000 9,000 - - - 546,223 527,651 589,252 643,075 422,683 668,000 670,000 1,957,505 1,920,14 2 2,027,47 8 2,253,38 4 1,539,14 2 2,234,00 0 2,416,00 0 Village of Menomonee Falls 100-200-206 (Police Business Office) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 198,918 206,673 206,675 211,581 147,739 211,000 218,000 8001-0000 Overtime - - 266 380 - - - 8001-2000 Vacation Payout 2,378 2,426 2,210 1,096 1,168 1,000 1,000 8001-2002 Comp-Time Payout - - - 629 - - - 8008-0000 Retirement/Severance - - 27,218 - - - - 201,296 209,099 236,369 213,686 148,907 212,000 219,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,998 15,464 17,745 15,922 11,211 16,000 17,000 8011-0000 Pension-VMF 13,650 13,873 13,661 14,245 10,051 14,000 14,000 8013-0000 Health Insurance 35,470 36,520 52,472 42,569 33,960 50,000 50,000 8014-0000 Dental Insurance 1,890 1,898 2,619 2,668 2,001 3,000 3,000 8015-0000 Life Insurance 612 692 465 397 335 400 500 66,620 68,447 86,962 75,801 57,558 83,400 84,500 267,916 277,54 6 323,331 289,48 7 206,46 5 295,40 0 303,50 0 Village of Menomonee Falls 100-220-000 (Fire Department) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - - - - 2,999 - - 8001-0000 Overtime - - - - 2,022 - - 8002-0000 Part Time Wages - - - - 91,686 - - - - - - 96,707 - - EX20 (Fringe Benefits) 8010-0000 FICA - - - - 7,438 - - 8011-0000 Pension-VMF - - - - 325 - - 8013-0000 Health Insurance - - - - 18,926 - - 8014-0000 Dental Insurance - - - - 186 - - 8015-0000 Life Insurance - - - - 41 - - 8016-0000 Workers' Comp Insurance 7,540 6,484 6,782 9,068 93,496 96,000 81,000 7,540 6,484 6,782 9,068 120,412 96,000 81,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 76 - - 140 - 15,000 8070-0002 Training-Admin 1,564 850 160 1,191 5,390 5,000 5,000 8070-0003 Training-EMS 191 170 1,039 - 27,390 10,000 15,000 8070-0004 Training-Fire 4,274 5,851 3,411 4,852 18,596 10,000 15,000 8070-0006 Training-Prev 624 - - - - 5,000 5,000 8070-0020 Education Reimbursement 225 2,685 1,760 1,100 5,793 25,000 25,000 8075-0000 Recruitment & Personnel 2,580 3,225 2,592 6,539 1,873 2,500 25,000 8076-0000 Employee Exams/Evaluations 11,369 9,595 1,408 15,933 14,841 2,500 15,000 8080-0000 Travel Expenses - - - 79 - 2,500 2,500 8090-0000 Uniforms 18,472 21,705 62,619 111,024 117,782 30,000 30,000 8100-0200 Dues & Subscriptions 2,096 2,404 2,479 2,205 2,505 2,350 35,000 41,395 46,561 75,468 142,923 194,310 94,850 187,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,030 1,068 1,042 1,438 2,144 1,000 2,500 8100-0010 Postage/Shipping 800 1,419 940 1,258 601 1,200 1,200 8110-0000 Department Supplies 2,117 1,775 1,507 3,013 4,451 3,500 5,000 8110-2201 Tech Supplies & Expenses 18,482 15,376 18,116 25,704 53,401 36,100 50,000 8110-2202 Ambulance Supplies - - - - 76,617 55,000 60,000 8110-2203 Fire Prevention 1,306 1,435 1,247 1,091 4,002 2,500 2,500 8110-2205 Hazard Material - - - 482 - 500 500 8170-2000 Supplies-Building 8,746 8,543 7,512 8,219 9,247 8,500 10,000 8170-4000 Gas & Diesel Fuel 23,803 31,312 24,597 21,727 51,555 45,000 45,000 56,284 60,928 54,961 62,932 202,018 153,300 176,700 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 501 2,895 434 400 - - - 8162-2000 RM-Building 30,079 29,073 49,338 34,425 37,607 26,000 30,000 8162-4000 RM-Vehicles 68,446 67,539 132,629 102,243 104,078 100,000 150,000 99,026 99,507 182,401 137,068 141,685 126,000 180,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases - - 4,483 1,391,465 4,523 - - 8188-4100 Radio Hardware 738 548 658 1,131 5,570 1,000 1,000 8190-6000 Furnishings - 530 - 500 2,944 500 500 8190-9000 Rev Capital Fund Payment 260,000 115,306 260,000 330,000 - 478,000 78,000 260,738 116,384 265,141 1,723,096 13,037 479,500 79,500 EX50 (Utilities) 8200-0010 Light/Power 60,727 60,705 66,369 58,566 49,669 65,000 65,000 8200-0020 Heat (Gas & Oil) 30,838 36,559 30,618 21,257 18,637 33,000 33,000 8200-0030 Water/Sewer VMF 5,479 5,551 5,483 4,926 4,253 6,000 6,000 97,044 102,815 102,470 84,749 72,559 104,000 104,000 Village of Menomonee Falls 100-220-000 (Fire Department) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp - - - - 68,535 85,000 92,000 8160-4200 FD 800 Mhz Radio 4,798 5,201 6,511 7,572 37,304 42,000 - 8300-1902 Management Services - - - 3,650 - - - 4,798 5,201 6,511 11,222 105,839 127,000 92,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 3,494 3,494 3,494 3,494 - 14,000 4,000 570,319 441,37 4 697,22 8 2,174,55 2 946,56 7 1,194,65 0 904,70 0 Village of Menomonee Falls 100-220-221 (Part-Time Fire) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - - - - 7,161 - - 8001-0000 Overtime 1,121 1,081 5,811 7,102 17,076 55,000 70,000 8001-2000 Vacation Payout - 77 - 528 408 - - 8002-0000 Part Time Wages 120,834 81,445 143,644 116,058 573,469 910,000 930,000 121,955 82,603 149,455 123,688 598,114 965,000 1,000,000 EX20 (Fringe Benefits) 8010-0000 FICA 9,279 6,915 11,399 8,906 45,639 74,000 77,000 8011-0000 Pension-VMF 9,585 7,019 10,380 9,137 29,321 58,000 61,000 8012-0000 Pension-EE (VMF Paid) 7 - - - - - - 8013-0000 Health Insurance - - - 68 - - - 8014-0000 Dental Insurance - - - 3 - - - 8015-0000 Life Insurance 63 59 67 61 408 1,000 1,000 18,934 13,993 21,846 18,175 75,368 133,000 139,000 140,889 96,596 171,301 141,86 3 673,482 1,098,00 0 1,139,00 0 Village of Menomonee Falls 100-220-222 (Fire Union) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 87,485 96,834 130,068 304,234 1,027,128 1,488,000 1,561,000 8001-0000 Overtime 12,692 18,958 35,912 62,590 450,777 200,000 350,000 8001-2000 Vacation Payout - 592 - 2,373 - - - 100,177 116,384 165,980 369,197 1,477,905 1,688,000 1,911,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,652 9,376 12,890 17,814 109,837 129,000 146,000 8011-0000 Pension-VMF 8,349 14,349 17,299 28,270 176,125 201,000 233,000 8013-0000 Health Insurance 17,291 35,836 32,674 38,064 267,928 377,000 384,000 8014-0000 Dental Insurance 762 1,732 1,445 1,536 11,757 16,000 15,000 8015-0000 Life Insurance 76 133 107 144 1,127 2,000 2,000 32,130 61,426 64,415 85,828 566,774 725,000 780,000 132,307 177,81 0 230,39 5 455,02 5 2,044,67 9 2,413,00 0 2,691,00 0 Village of Menomonee Falls 100-220-225 (Fire Command) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 60,748 73,653 72,323 224,374 507,354 730,000 856,000 8001-0000 Overtime - - - - - - - 8001-2000 Vacation Payout 2,821 1,291 817 5,446 - - - 8008-0000 Retirement/Severance - - - 3,277 - - - 63,569 74,944 73,140 233,097 507,354 730,000 856,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,997 5,575 5,719 9,527 38,576 56,000 65,000 8011-0000 Pension-VMF 8,733 8,230 8,334 14,281 60,448 87,000 104,000 8012-0000 Pension-EE (VMF Paid) 1,726 1,741 1,291 - - - - 8013-0000 Health Insurance 8,276 1,864 11,302 8,008 68,237 134,000 137,000 8014-0000 Dental Insurance 945 444 868 491 3,618 6,000 6,000 8015-0000 Life Insurance 261 243 269 263 1,225 2,000 3,000 8021-0000 Nationwide - VMF 1,800 1,800 - - - - - 27,738 19,897 27,783 32,570 172,104 285,000 315,000 91,307 94,841 100,92 3 265,66 7 679,45 8 1,015,00 0 1,171,00 0 Village of Menomonee Falls 100-220-230 (Fire Business Office) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 5,630 5,765 6,023 8,610 37,104 54,000 56,000 8001-2000 Vacation Payout - - - 865 - - - 8002-0000 Part Time Wages 758 760 737 215 - - - 8008-0000 Retirement/Severance - - - 2,521 - - - 6,388 6,525 6,760 12,211 37,104 54,000 56,000 EX20 (Fringe Benefits) 8010-0000 FICA 468 479 483 785 2,775 4,000 4,000 8011-0000 Pension-VMF 382 385 383 463 2,505 4,000 4,000 8013-0000 Health Insurance 2,069 2,130 2,260 1,299 7,227 10,000 10,000 8014-0000 Dental Insurance 114 115 114 54 282 400 400 8015-0000 Life Insurance 18 25 32 8 36 100 100 3,051 3,134 3,272 2,609 12,825 18,500 18,500 9,439 9,659 10,032 14,820 49,929 72,500 74,500 Village of Menomonee Falls 100-230-000 (Public Fire Protection) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,573,861 1,573,861 1,573,861 1,573,861 1,180,500 1,574,000 1,574,000 1,573,861 1,573,861 1,573,861 1,573,861 1,180,50 0 1,574,00 0 1,574,00 0 Village of Menomonee Falls 100-260-000 (Weed Control) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 23,592 17,024 27,670 25,970 18,312 24,000 25,000 8001-0000 Overtime - - - 38 - - - 8001-2000 Vacation Payout - 14 - - - - - 8008-0000 Retirement/Severance 5,343 - 1,472 - - - - 28,935 17,038 29,142 26,008 18,312 24,000 25,000 EX20 (Fringe Benefits) 8010-0000 FICA 2,227 1,223 2,173 1,932 1,356 2,000 2,000 8011-0000 Pension-VMF 1,661 1,083 1,822 1,760 1,236 2,000 2,000 8013-0000 Health Insurance 5,961 2,942 6,538 7,083 5,493 11,000 12,000 8014-0000 Dental Insurance 324 152 323 305 228 500 500 8015-0000 Life Insurance 133 100 81 67 67 100 100 8016-0000 Workers' Comp Insurance 875 713 1,023 978 953 1,000 1,000 11,181 6,213 11,960 12,125 9,333 16,600 17,600 EX40 (Materials And Supplies) 8100-0000 Office Supplies - - - - 151 - - 8100-0220 Notices & Publications - - 32 30 37 - 100 - - 32 30 188 - 100 EX60 (Contractual Services) 8300-0000 Contracts 1,987 3,729 3,759 1,890 1,012 3,000 3,000 42,103 26,980 44,893 40,053 28,84 5 43,600 45,700 Village of Menomonee Falls 100-280-000 (Emergency Government) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies - - 623 591 - 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment - - - - - 800 800 8162-4300 RM-Sirens 1,635 11,773 - - - 2,000 2,000 1,635 11,773 - - - 2,800 2,800 EX50 (Utilities) 8200-2801 Recurring Charges - - - 3,526 373 700 7,610 1,635 11,773 623 4,117 373 4,200 11,110 Village of Menomonee Falls 100-290-000 (Public Safety Commission) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 140 295 78 79 160 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 10,240 11,259 12,242 157 1,445 11,000 11,000 EX60 (Contractual Services) 8300-2901 HAWS Contract - 9,570 9,570 9,570 9,570 9,600 9,600 10,380 21,124 21,890 9,806 11,17 5 21,100 21,100 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 841,772 923,143 895,310 956,488 678,428 958,000 1,015,000 8001-0000 Overtime 39,804 60,810 61,712 39,486 34,189 60,000 60,000 8001-2000 Vacation Payout 4,094 3,536 845 1,898 2,012 - - 8001-2002 Comp-Time Payout 1,711 2,228 4,533 4,443 43 - - 8004-0000 Temporary Help 11,341 20,697 11,126 14,789 8,301 17,000 17,000 8008-0000 Retirement/Severance 417 39,951 52,950 10,846 516 - 23,000 899,139 1,050,365 1,026,476 1,027,950 723,489 1,035,000 1,115,000 EX20 (Fringe Benefits) 8010-0000 FICA 66,601 78,375 76,808 75,347 53,690 79,000 85,000 8011-0000 Pension-VMF 60,291 68,783 63,343 67,545 47,594 69,000 71,000 8013-0000 Health Insurance 212,352 234,079 201,840 231,094 166,300 230,000 238,000 8014-0000 Dental Insurance 12,441 12,090 8,736 9,261 6,977 9,000 9,000 8014-0010 Dental Ins Retiree 286 - - - - - - 8015-0000 Life Insurance 3,022 3,334 3,060 2,531 1,838 2,000 3,000 8016-0000 Worker's Comp Insurance 30,325 27,563 30,758 35,705 38,753 40,000 34,000 8030-0000 Wage/Benefit Transfers (9,443) (7,983) (7,582) (9,709) - (5,000) (8,000) 8030-0740 Wage/Bene Storm Water Ut (291,277) (226,654) (276,195) (375,952) (11,146) (255,000) (271,000) 84,598 189,587 100,768 35,822 304,006 169,000 161,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 100 1,836 1,432 270 270 500 500 8090-0000 Uniforms/Protective Equipmen 17,476 18,436 18,257 22,149 14,194 18,500 20,000 17,576 20,272 19,689 22,419 14,464 19,000 20,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 443 1,222 2,809 522 531 500 500 8100-0210 Membership/Publications 753 908 743 1,481 535 500 500 8110-0000 Department Supplies 7,214 11,472 6,771 8,623 5,077 8,000 8,000 8110-1201 Safety Supplies - 172 843 - - - - 8170-4000 Gas & Diesel Fuel 75,132 112,514 132,332 96,683 84,844 140,000 140,000 8182-1400 Street Light Projects 20,695 30,850 750 (10,170) 12,458 20,000 20,000 8182-1401 Traffic Signals 4,135 32,500 7,651 18,132 308 15,000 15,000 8182-1402 Signs & Markings 30,031 12,664 16,062 20,323 15,630 17,000 17,000 8182-1403 Street Repairs - Small 6,422 8,179 8,151 6,903 2,116 8,000 8,000 8182-1404 Street/Road Maint/Repair 699,365 697,667 700,961 776,967 58,044 700,000 1,008,778 8182-1407 Priv.Driv.Culvert Repair 834 2,597 3,203 2,104 6,592 3,000 3,000 8182-1410 Pavement Marking 25,349 29,597 5,253 31,982 35,822 38,000 38,000 870,373 940,342 885,529 953,550 221,957 950,000 1,258,778 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights 29,904 (32,241) 5,843 696 9,674 13,000 13,000 8162-4001 RM-Fuel System 1,862 208 690 720 750 2,000 2,000 8162-4100 RM-Radio Equip. - 1,082 1,036 - - 4,000 4,000 31,766 (30,951) 7,569 1,416 10,424 19,000 19,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 104 5,539 350 4,100 910 1,000 5,000 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 2,338 6,097 3,124 1,847 14 6,000 6,000 8188-4100 Radio Hardware - - - - - 500 500 8190-9000 Rev Capital Fund Payment 525,000 626,000 636,000 798,000 - 906,000 95,000 527,338 632,097 639,124 799,847 14 912,500 101,500 EX50 (Utilities) 8200-4001 Street Light Power 508,911 510,819 535,169 460,281 387,123 525,000 525,000 8200-4002 Traffic Signal Power 17,451 18,676 22,213 18,473 12,224 20,000 20,000 526,362 529,495 557,382 478,754 399,347 545,000 545,000 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 561 356 956 - 1,022 2,000 2,000 8110-4001 Sand/Salt/Calciumchloride 457,092 384,703 449,314 676,625 (7,850) 445,000 460,000 8110-4002 Welding Supplies 5,737 9,291 7,421 8,665 6,942 7,000 8,000 8110-4007 Alternative Fuel Supplies 2,925 2,551 619 2,444 1,153 2,000 2,000 8110-4012 Spring Brush Pick-up - - 136 - - - - 8110-4100 Abandoned Haz.Mat.Disposl - - 90 13,800 9,310 20,000 15,000 8110-4101 Household Hazardous Mater 55 - - - - - - 466,370 396,901 458,536 701,534 10,577 476,000 487,000 EX60 (Contractual Services) 8300-0000 Contracts 31,780 77,760 103,898 54,411 71,326 95,000 104,000 8300-3403 Taxes - Dumping - - - 4,095 6,206 12,000 8,000 31,780 77,760 103,898 58,506 77,532 107,000 112,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 10,016 9,009 11,463 12,044 674 11,000 12,000 3,465,422 3,820,41 6 3,810,78 4 4,095,94 2 1,763,39 4 4,244,50 0 3,836,77 8 Village of Menomonee Falls 100-420-000 (Equipment Maintenance) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 187,524 195,514 200,649 211,607 145,754 215,000 215,000 8001-0000 Overtime 4,827 10,835 16,910 10,130 10,605 13,000 15,000 8001-2000 Vacation Payout 325 332 169 381 176 - - 8001-2002 Comp-Time Payout 178 171 - 1,348 - - - 8008-0000 Retirement/Severance - - - 2,503 - - 5,000 192,854 206,852 217,728 225,969 156,535 228,000 235,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,448 15,387 16,259 16,622 11,799 17,000 18,000 8011-0000 Pension-VMF 13,056 13,753 14,220 15,032 10,566 15,000 15,000 8013-0000 Health Insurance 27,858 36,292 38,506 33,282 32,479 41,000 55,000 8014-0000 Dental Insurance 1,501 1,878 1,878 2,051 1,844 2,000 3,000 8015-0000 Life Insurance 505 630 650 670 624 1,000 1,000 8016-0000 Worker's Comp Insurance 6,399 5,950 6,742 7,876 8,718 9,000 7,000 63,767 73,890 78,255 75,533 66,030 85,000 99,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 1,321 1,298 - 995 2,000 2,000 8090-0000 Uniforms 8,664 7,785 8,767 7,154 7,780 9,500 9,500 8,664 9,106 10,065 7,154 8,775 11,500 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies - 314 - (95) - - - 8100-0210 Membership/Publications 3,757 3,564 2,102 3,767 3,556 2,500 3,500 8110-0000 Department Supplies 173,515 164,871 153,215 154,256 131,221 165,000 175,000 8110-0009 Plow blade costs 11,009 14,350 23,089 26,590 69,623 25,000 25,000 8110-0100 Small Equip./Tools 3,349 3,147 2,020 809 330 3,000 3,000 191,630 186,246 180,426 185,327 204,730 195,500 206,500 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 1,212 717 285 1,294 - 1,000 1,000 8162-4000 RM-Vehicles 2,838 624 4,102 2,714 - - - 4,050 1,341 4,387 4,008 - 1,000 1,000 EX51 (DPW Activities) 8110-4002 Welding Supplies - 203 - - - - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 18,594 15,271 32,938 17,175 22,687 20,000 20,000 479,559 492,90 9 523,79 9 515,16 6 458,75 7 541,00 0 573,00 0 Village of Menomonee Falls 100-440-000 (Garages) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 24 143 61 4 - - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 1,897 8,425 20,879 34,995 27,760 20,000 35,000 EX50 (Utilities) 8200-0010 Light/Power 25,896 50,477 54,243 56,027 21,903 53,000 55,000 8200-0020 Heat (Gas & Oil) 26,942 45,551 40,989 38,614 43,225 45,000 45,000 8200-0030 Water/Sewer VMF 3,494 3,338 5,041 5,006 3,944 6,500 8,000 8200-2201 Alarm System 839 - - - - - - 57,171 99,366 100,273 99,647 69,072 104,500 108,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan - 13,064 39,216 26,329 20,672 35,000 38,000 59,092 120,99 8 160,42 9 160,97 5 117,50 4 159,50 0 181,00 0 Village of Menomonee Falls 100-580-582 (Old Falls Village) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 19,577 15,567 6,744 13,825 14,037 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 5,235 7,376 7,562 6,712 3,932 8,000 8,000 8200-0020 Heat (Gas & Oil) 2,418 3,314 2,982 2,711 2,209 4,000 4,000 8200-0030 Water/Sewer VMF 1,917 2,155 1,686 1,613 1,351 2,000 2,000 8200-2201 Alarm System 719 - - 1,193 719 700 700 10,289 12,845 12,230 12,229 8,211 14,700 14,700 29,866 28,412 18,974 26,054 22,248 29,700 29,700 Village of Menomonee Falls 100-620-000 (Park Operations) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 291,389 237,225 301,153 303,551 194,787 319,000 295,000 8001-0000 Overtime 8,726 12,574 17,044 11,880 9,789 18,000 18,000 8001-2000 Vacation Payout 6,838 2,671 676 1,497 704 - - 8001-2002 Comp-Time Payout 56 - 690 1,252 - - - 8004-0000 Temporary Help 12,876 10,297 17,626 24,875 21,395 46,000 46,000 8008-0000 Retirement/Severance 24,570 14,573 - 3,337 - - 18,000 344,455 277,340 337,189 346,392 226,675 383,000 377,000 EX20 (Fringe Benefits) 8010-0000 FICA 26,255 20,843 25,119 25,286 17,406 29,000 29,000 8011-0000 Pension-VMF 21,006 17,012 21,122 21,270 14,475 23,000 22,000 8013-0000 Health Insurance 84,562 63,796 105,024 81,400 53,563 82,000 86,000 8014-0000 Dental Insurance 4,691 3,404 5,317 4,481 2,153 5,000 3,000 8015-0000 Life Insurance 1,407 1,216 1,332 1,341 876 1,000 1,000 8016-0000 Worker's Comp Insurance 11,994 10,668 11,989 14,060 14,448 15,000 12,000 149,915 116,939 169,903 147,838 102,921 155,000 153,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 330 - - 220 - 300 1,000 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 100 - - - - - - 8110-0000 Department Supplies 7,861 9,874 16,066 18,430 17,799 12,000 18,000 8110-1501 Custodial Supplies 7,068 2,627 2,914 3,067 2,700 7,500 4,000 8110-6203 Chemicals 2,065 2,364 1,555 2,516 3,324 2,000 2,500 8170-4000 Gas & Diesel Fuel 7,592 10,356 7,237 7,381 3,868 16,000 14,000 8182-1402 Signs & Markings 7,154 7,055 5,208 1,090 780 5,000 5,000 8182-1620 Misc Park Improvements 41,097 2,415 - 2,373 - 1,000 1,000 8182-1623 Park Vandalism 440 (161) 650 - - 1,000 1,000 73,377 34,530 33,630 34,857 28,471 44,500 45,500 EX44 (Repair/Maintenance) 8162-2000 RM-Building 304 1,476 2,819 7,873 1,524 8,000 8,000 8162-4000 RM-Vehicles 37,288 27,430 26,184 34,333 21,537 28,000 28,000 37,592 28,906 29,003 42,206 23,061 36,000 36,000 EX46 (Forestry) 8110-6202 Forestry Supplies 3,870 603 - - - 500 500 8110-6205 Forestry Chemicals 474 - - - - 200 200 8182-1621 Plants And Shrubs 312 648 - - - 500 500 8182-1624 Insect & Disease Control 672 - 1,237 1,521 - 500 500 8182-1625 Trees 1,126 594 10,271 3,968 849 1,500 1,500 8182-1626 Invasive Species Control 24,279 26,260 25,000 25,000 21,590 25,000 25,000 30,733 28,105 36,508 30,489 22,439 28,200 28,200 EX50 (Utilities) 8200-0010 Light/Power 32,267 33,389 32,682 29,586 26,520 33,000 36,000 8200-0020 Heat (Gas & Oil) 3,213 3,783 2,364 1,142 1,683 5,000 3,500 8200-0030 Water/Sewer VMF 7,859 6,612 7,705 8,212 6,964 8,000 9,000 43,339 43,784 42,751 38,940 35,167 46,000 48,500 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 122,486 140,915 140,333 175,284 130,128 170,000 189,600 8300-0621 Contract Tree Maintenance 27,866 62,265 12,177 13,092 11,405 43,000 43,000 150,352 203,180 152,510 188,376 141,533 213,000 232,600 830,093 732,78 4 801,49 4 829,31 8 580,26 7 906,00 0 921,80 0 Village of Menomonee Falls 100-640-000 (Park Projects) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 4,446 3,925 3,750 680 2,380 4,000 4,000 8110-6402 Christmas Decorations 1,962 994 43 672 - 800 800 8182-1641 Ball Diamonds 4,749 3,824 7,101 2,842 3,327 7,000 7,000 8182-1642 Impr-Lime Kiln Park - 107 206 1,010 - 500 500 8182-1643 Meno River Pkwy - - 104 - - 500 500 8182-1644 Riverside Park - - - - - 500 500 8182-1645 Rotary Park 219 36 21 4,366 666 800 800 8182-1646 Tennis Ct Maintenance 233 - 76 230 - 1,000 1,000 8182-1647 Village Park - 152 157 421 758 1,000 1,000 8182-1649 Willowood Park 194 1,661 1,223 866 40 1,000 1,000 8182-1651 Parkland Misc. 102 133 1,536 - - 1,000 1,000 8182-1652 Oakwood Park 2,016 258 1,605 1,778 1,833 1,500 3,800 8182-1653 Mill Pond Park 274 912 550 766 345 500 500 8182-1659 River's Edge Park 847 1,434 279 618 - 1,000 1,000 15,042 13,436 16,651 14,249 9,349 21,100 23,400 15,042 13,436 16,651 14,249 9,349 21,100 23,400 Village of Menomonee Falls 100-750-000 (CDA) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 24,917 25,553 26,007 27,350 18,672 27,000 27,000 8001-2000 Vacation Payout 694 2,075 - 1,488 516 - - 25,611 27,628 26,007 28,838 19,188 27,000 27,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,573 1,572 1,641 1,670 1,429 2,000 2,000 8011-0000 Pension-VMF 1,758 1,826 1,731 1,881 1,295 2,000 2,000 8013-0000 Health Insurance 2,971 3,049 3,234 3,719 2,890 3,000 4,000 8014-0000 Dental Insurance 146 146 146 146 110 200 200 8015-0000 Life Insurance 166 188 192 195 147 200 200 8016-0000 Worker's Comp Insurance 33 29 30 35 25,030 - - 6,647 6,810 6,974 7,646 30,901 7,400 8,400 EX49 (Comm Development) 8110-7504 Local Tourism 214 83 - - - 200 200 8110-7901 Chamber Of Commerce 1,389 1,633 1,603 1,830 1,685 1,800 1,800 1,603 1,716 1,603 1,830 1,685 2,000 2,000 33,861 36,154 34,584 38,314 51,774 36,400 37,400 Village of Menomonee Falls 100-760-000 (Engineering) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 469,440 485,761 417,239 419,603 293,954 331,000 329,000 8001-0000 Overtime 14,123 1,787 5,161 2,645 2,317 7,000 7,000 8001-2000 Vacation Payout 1,780 1,860 971 1,013 74 - - 8001-2002 Comp-Time Payout - - - 913 - - - 8004-0000 Salaries-Temporary Help 11,099 11,816 7,028 - 3,272 13,000 13,000 496,442 501,224 430,399 424,174 299,617 351,000 349,000 EX20 (Fringe Benefits) 8010-0000 FICA 37,097 37,951 31,536 31,065 22,023 27,000 27,000 8011-0000 Pension-VMF 33,000 33,354 27,632 28,536 19,998 23,000 22,000 8013-0000 Health Insurance 95,966 100,821 103,113 92,607 71,541 72,000 74,000 8014-0000 Dental Insurance 5,223 5,515 5,227 4,386 3,285 3,000 3,000 8015-0000 Life Insurance 847 870 764 765 721 1,000 1,000 8016-0000 Worker's Comp Insurance 15,267 14,011 13,270 15,189 16,028 13,000 11,000 8030-0204 Wage/Bene Tour Comm Trans (6,942) - - - - - - 8030-0605 Wage/Bene Muni Fac Transfer (794) (54) - - - - - 8030-0610 Wage/Bene CP Transfers (414,294) (398,867) (353,560) (371,082) - (364,000) (364,000) 8030-0615 Wage/Bene TID 4 Transfers (5,991) (1,219) - - - - - 8030-0616 Wage/Bene TID 5 Transfers (9,853) (869) - - - - - 8030-0618 Wage/Bene TID 6 Transfers - - - (2,124) - - - 8030-0620 Wage/Benefit TID 8 Transfers (52,678) (3,980) (1,129) - - - (10,000) 8030-0630 Wage/Bene TID 10 Transfers (1,244) (2,795) (3,783) (9,127) - (8,000) (2,000) 8030-0632 Wage/Bene TID 12 Transfers (14,746) (46,452) - - - - - 8030-0633 Wage/Bene TID 13 Transfers - - (2,924) (40) - - - 8030-0634 Wage/Bene TID 14 Transfers - - - (3,566) - - - 8030-0720 Wage/Bene WU Transfers (58,936) (36,402) (110,467) (152,870) - - (80,000) 8030-0730 Wage/Bene SU Transfers (5,487) (14,394) (4,858) (7,942) - - (5,000) 8030-0740 Wage/Bene Storm Water Ut (101,024) (86,462) (121,467) (110,380) - - (80,000) (484,589) (398,972) (416,646) (484,583) 133,596 (233,000) (403,000) EX30 (Employee Training/Expense) 8070-0000 Training & Education 325 1,536 3,620 465 425 5,000 5,000 8070-0001 Training-Data Base GIS 161 11 372 - - 1,000 1,000 486 1,547 3,992 465 425 6,000 6,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 659 545 543 661 297 500 500 8100-0010 Postage/Shipping 214 22 - 407 483 200 200 8100-0210 Membership/Publications 405 - - 479 140 100 100 8100-0220 Notices & Publications - 495 171 250 - 200 200 8110-0000 Department Supplies 230 146 - 368 26 500 500 8170-4000 Gas & Diesel Fuel 2,063 2,911 2,432 1,399 2,065 2,500 2,500 3,571 4,119 3,146 3,564 3,011 4,000 4,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 4,669 3,276 1,682 3,203 3,223 3,400 3,400 8162-4100 RM-Radio Equip. - 305 - - - 300 300 8162-6000 RM-Off.Equip - 11 - - - 200 200 4,669 3,592 1,682 3,203 3,223 3,900 3,900 EX47 (Property & Equipment) 8188-3001 Equipment - 259 1,299 101 1,250 1,300 1,300 8190-9000 Rev Capital Fund Payment 7,900 8,000 8,000 5,000 - 7,000 7,000 7,900 8,259 9,299 5,101 1,250 8,300 8,300 EX60 (Contractual Services) 8300-0000 Contracts 33,713 23,471 20,888 16,401 11,931 10,000 10,000 62,192 143,24 0 52,760 (31,675) 453,05 3 150,20 0 (21,800) Village of Menomonee Falls 100-770-000 (Zoning/Inspections) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 156,652 156,775 175,400 174,018 121,313 190,000 164,000 8001-0000 Overtime - 90 79 154 - - - 8001-2000 Vacation Payout - 58 169 - 247 - - 8002-0000 Part Time Wages 851 - - - - - - 8004-0000 Temporary Help - 26,642 12,212 3,582 - - - 8008-0000 Retirement/Severance 21,373 - 30,572 - - - - 178,876 183,565 218,432 177,754 121,560 190,000 164,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,482 13,275 16,625 13,330 9,162 15,000 13,000 8011-0000 Pension-VMF 10,893 10,080 11,787 11,749 8,189 13,000 11,000 8013-0000 Health Insurance 47,983 36,875 46,202 37,891 29,493 39,000 34,000 8013-0020 Health Insurance Retiree 5,820 - - - - - - 8014-0000 Dental Insurance 2,631 1,940 2,308 2,150 1,597 2,000 2,000 8015-0000 Life Insurance 933 817 535 315 304 1,000 1,000 8016-0000 Worker's Comp Insurance 3,627 2,964 4,196 3,993 4,933 5,000 4,000 85,369 65,951 81,653 69,428 53,678 75,000 65,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 260 - 827 421 - 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 90 84 237 - - 500 500 8100-0210 Membership/Publications - - 175 - - 200 200 8100-0220 Notices & Publications 2,139 1,465 1,338 1,140 486 1,000 1,000 8110-0000 Department Supplies 175 93 166 - - 1,300 1,300 8110-7701 Building Seals 5,291 2,829 3,804 3,318 2,824 2,500 2,500 8110-7702 House Numbers 1,991 2,324 660 2,926 2,419 2,000 2,000 8170-4000 Gas & Diesel Fuel 155 436 610 426 516 300 300 9,841 7,231 6,990 7,810 6,245 7,800 7,800 EX60 (Contractual Services) 8300-2401 Building Inspector 398,680 345,002 376,819 341,836 151,972 280,000 280,000 8300-2402 Weights/Measures Contract 9,200 9,200 9,200 9,200 10,000 9,700 9,700 8300-2405 Process Services - 54 59 30 - - - 407,880 354,256 386,078 351,066 161,972 289,700 289,700 682,226 611,00 3 693,98 0 606,47 9 343,45 5 563,50 0 527,50 0 Village of Menomonee Falls 100-790-000 (Planning) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 259,166 236,881 240,407 262,417 186,086 256,000 248,000 8001-2000 Vacation Payout 3,956 4,052 2,075 2,125 128 - - 263,122 240,933 242,482 264,542 186,214 256,000 248,000 EX20 (Fringe Benefits) 8010-0000 FICA 19,035 17,533 17,525 19,460 14,243 20,000 19,000 8011-0000 Pension-VMF 17,833 16,198 15,870 17,683 12,561 17,000 16,000 8013-0000 Health Insurance 69,462 66,605 69,424 41,808 33,924 54,000 48,000 8014-0000 Dental Insurance 3,814 3,571 3,513 3,363 2,514 3,000 3,000 8015-0000 Life Insurance 292 279 291 378 346 500 500 8016-0000 Worker's Comp Insurance 3,861 3,485 3,878 4,461 39 5,000 4,000 114,297 107,671 110,501 87,153 63,627 99,500 90,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,869 994 900 310 738 2,500 2,500 8080-0000 Travel Expenses 808 553 658 344 - 400 400 2,677 1,547 1,558 654 738 2,900 2,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 291 309 908 288 - 500 500 8100-0050 Records Management 173 213 335 330 - 2,000 2,000 8100-0210 Membership/Publications 110 1,428 1,062 1,433 - 800 800 8100-0220 Notices & Publications 1,661 2,933 3,927 772 1,019 3,500 3,500 8100-0225 Recording Fees 1,016 870 540 2,012 217 1,000 1,000 8110-0000 Department Supplies - - 144 - - - - 3,251 5,753 6,916 4,835 1,236 7,800 7,800 383,347 355,90 4 361,45 7 357,18 4 251,81 5 366,20 0 349,20 0 Village of Menomonee Falls 215-000-xxx (Revenues) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 79,831 80,027 80,022 80,299 80,728 80,000 80,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,254,819 1,266,769 1,275,699 2,000,640 2,005,040 2,020,000 2,079,000 7727-0000 Recycling Carts 6,550 6,222 9,025 12,766 4,742 5,000 5,000 1,261,369 1,272,991 1,284,724 2,013,406 2,009,782 2,025,000 2,084,000 RE80 (Interest Income) 7600-0000 Interest Earnings 3,310 7,707 10,084 5,318 - 600 600 RE85 (Miscellaneous) 7728-0000 Recycling Rebate 45,486 - - - - - - RE92 (Transfers In) 7801-0100 Transfer from General Fund 585,587 718,584 780,222 - - - - 1,975,583 2,079,30 9 2,155,05 2 2,099,02 3 2,090,51 0 2,105,60 0 2,164,60 0 Village of Menomonee Falls 215-340-000 (Garbage) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste - - 659 - - - - EX60 (Contractual Services) 8300-3401 Garbage Collection 1,306,687 1,377,569 1,411,906 1,449,083 976,513 1,464,000 1,506,000 8300-3402 State Generator Fee 117,433 118,588 119,456 - - - - 8300-3403 Taxes - Dumping 7,944 12,924 13,402 - - - - 1,432,064 1,509,081 1,544,764 1,449,083 976,513 1,464,000 1,506,000 EX70 (Other Operating) 8300-3405 Erroneous Garbage Fees - - 111 - - - - 1,432,064 1,509,081 1,545,53 4 1,449,08 3 976,51 3 1,464,00 0 1,506,00 0 Village of Menomonee Falls 215-350-000 (Recycling) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 9,443 7,983 7,582 9,709 - 5,000 8,000 EX40 (Materials And Supplies) 8100-0010 Postage/Shipping 2,508 2,608 2,724 1,848 - 3,000 2,500 8100-0025 Printing 2,186 1,966 1,443 2,829 2,278 3,000 3,000 8110-2206 Recycling bins 17,306 - 17,130 - 19,932 20,000 - 22,000 4,574 21,297 4,677 22,210 26,000 5,500 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies - - - - - 200 - 8110-4012 Curbside Brush Pick-up 10,514 11,850 11,647 18,430 8,000 12,000 28,000 8110-4101 Household Hazardous Mater 14,162 29,285 23,046 4,348 895 9,500 4,000 24,676 41,135 34,693 22,778 8,895 21,700 32,000 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 - - - - 300 300 8300-3500 Curbside Recycling 497,974 518,102 536,796 550,396 368,738 556,000 573,000 498,274 518,102 536,796 550,396 368,738 556,300 573,300 554,393 571,79 4 600,36 8 587,56 0 399,84 3 609,00 0 618,80 0 Village of Menomonee Falls 220-000-xxx (Revenues) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,420,173 1,450,000 1,462,000 1,539,000 1,167,887 1,549,000 1,631,000 RE40 (Intergovernmental) 7103-0000 Grant Revenue - - - 25,120 16,000 20,843 3,900 7452-0000 Co Libr Supplement 25,304 27,323 33,240 31,578 15,000 29,999 31,300 7459-0000 Cross County Border Reimb 32,785 34,447 31,562 40,539 40,248 41,047 38,000 58,089 61,770 64,802 97,237 71,248 91,889 73,200 RE60 (Fines And Penalties) 7340-0000 Collections Fee 1,130 1,105 996 340 681 1,000 1,000 7450-0000 Lib.Fines&Receipts 19,862 18,447 18,154 7,764 10,250 18,000 18,000 20,992 19,552 19,150 8,104 10,931 19,000 19,000 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 6,131 7,081 6,581 3,021 2,263 6,500 6,500 7455-0000 NonResident Cards 1,125 940 825 875 300 900 900 7456-0000 Vending Machine Reimb. 407 359 401 290 121 600 600 7457-0000 Used Books - Adults 6,253 5,794 5,322 3,840 5,224 6,000 6,000 13,916 14,174 13,129 8,026 7,908 14,000 14,000 RE80 (Interest Income) 7600-0000 Interest Earnings 12,178 28,684 34,493 7,801 - 1,500 1,000 RE85 (Miscellaneous) 7700-0000 Misc Revenue - 1,224 167 10,353 647 - - 7705-0000 Misc Donations 4,244 2,811 4,738 3,621 4,437 6,000 6,200 4,244 4,035 4,905 13,974 5,084 6,000 6,200 RE40 (Intergovernmental) 5005-0000 Grants 1,924 1,852 13,705 - - - - 1,531,516 1,580,06 7 1,612,18 4 1,674,14 2 1,263,05 8 1,681,38 9 1,744,40 0 Village of Menomonee Falls 220-500-000 (Library Operation) As of September 30, 2021 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Thru Sep 2021 Budget 2022 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 656,753 689,279 713,713 721,368 527,412 751,000 792,000 8001-0000 Overtime 63 95 36 34 17 - - 8001-2000 Vacation Payout - 33 1,711 6,792 238 -