2021 Operating Budget

Wisconsin 2021 Adopted Budget VILLAGE OF MENOMONEE FALLS 2021 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 2021 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, garbage collection, recycling, 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 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 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 18,493,000 18,437,001 19,540,000 19,540,000 19,498,000 - Intergovernmental 2,824,958 3,482,856 4,012,100 4,012,100 3,854,000 (4%) Public charges for services 1,410,354 1,716,966 1,587,600 1,587,600 1,671,000 5% Water Utility payment in lieu of tax 1,266,520 1,190,006 1,260,000 1,260,000 1,175,000 (7%) Debt proceeds - - 1,235,000 1,235,000 - (100%) Licenses and permits 1,133,081 1,219,244 1,131,600 1,131,600 1,214,800 7% Miscellaneous 1,386,753 1,055,536 820,600 820,600 506,560 (38%) Fines and penalties 467,803 500,837 546,200 546,200 524,000 (4%) Other taxes 200,718 373,360 346,000 346,000 354,000 2% Total revenues 27,183,187 27,975,806 30,479,100 30,479,100 28,797,360 (6%) EXPENDITURES Public Safety 15,144,785 15,852,928 18,347,900 18,347,900 17,196,150 (6%) Public Works 4,434,322 4,495,009 5,149,900 5,149,900 4,945,000 (4%) General Government 4,039,056 3,745,710 4,781,000 4,781,000 4,526,510 (5%) Conservation and Development 1,146,301 1,142,783 1,128,500 1,128,500 1,116,300 (1%) Culture & Recreation 842,522 902,570 1,071,800 1,071,800 1,013,400 (5%) Transfer to other funds 1,304,212 1,680,222 - - - - Total expenditures 26,911,198 27,819,222 30,479,100 30,479,100 28,797,360 (6%) Net revenue surplus (deficit) 271,989 156,584 - - - - Fund Balance, beginning of year 9,685,661 9,957,650 10,114,234 10,114,234 10,114,234 - Fund Balance, end of year 9,957,650 10,114,234 10,114,234 10,114,234 10,114,234 - 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 2018 2019 2020 2021 Actual Actual Estimate Budget Fund Balance Nonspendable 2,955,091 2,567,417 2,800,000 2,800,000 Unassigned 7,002,559 7,546,817 7,314,234 7,314,234 9,957,650 10,114,234 10,114,234 10,114,234 Expenditures Total Expenditures 25,606,986$ 26,139,000$ 30,479,100$ 28,797,360$ Amount needed per month 2,133,916 2,178,250 2,539,925 2,399,780 Working Capital Unassigned fund balance 7,002,559$ 7,546,817$ 7,314,234$ 7,314,234$ Divided by monthly needs 2,133,916 2,178,250 2,539,925 2,399,780 Months of working capital 3.3 3.5 2.9 3.0 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 2017 for 2018 2018 for 2019 2019 for 2020 Property taxes: 2020 for 2021 Change 18,493,000$ 18,437,001$ 19,540,000$ General Operations 19,498,000$ (0.2%) 2,357,000 2,375,000 2,370,000 Debt Service 2,525,000 6.5% 1,450,000 1,462,000 1,539,000 Library Operations 1,549,000 0.6% 282,000 270,000 255,000 Library Building Maintenance 272,000 6.7% 931,000 931,000 931,000 Storm Water Utility 931,000 - 23,513,000$ 23,475,001$ 24,635,000$ 24,775,000$ 0.6% TAX RATES (per thousand of assessed value) 2017 for 2018 2018 for 2019 2019 for 2020 Property taxes: 2020 for 2021 Change 4.19$ 4.19 $ 4.16 $ General Operations 4.15 $ (0.2%) 0.49 0.49 0.49 Debt Service 0.50 2.0% 0.30 0.30 0.31 Library Operations 0.31 - 0.06 0.06 0.05 Library Building Maintenance 0.05 - 0.19 0.19 0.19 Storm Water Utility 0.19 - 5.23$ 5.23 $ 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 01/01/17 01/01/18 01/01/19 01/01/20 2017 for 2018 2018 for 2019 2019 for 2020 2020 for 2021 All valuation except TID Districts 4,618,925,900 4,717,722,100 5,118,611,700 5,367,307,000 TID #4 - Heritage Reserve 96,103,700 97,354,400 - - TID #5 - Westbrook Corp Park 105,170,700 114,376,100 - - TID #6 - Main Street Corridor 12,920,400 12,844,600 14,769,700 19,956,200 TID #7 - First Park 19,976,200 20,836,500 21,081,400 29,570,700 TID #8 - Falls Parkway 82,999,400 95,746,100 90,234,800 104,646,600 TID #9 - Village Centre/Appleton Ave - 7,548,100 14,344,600 27,542,600 TID #10 - Woodland Prime 9,848,900 10,977,200 15,362,800 28,774,800 TID #11 - Wacker Neuson 3,517,200 2,021,000 3,114,600 3,745,100 TID #12 - Lilly Road Industrial 13,185,000 18,031,900 12,410,000 31,357,000 TID #13 - Flint Dr - DRS - - - 8,006,500 TID #14 - - - - 114,900 4,962,647,400 5,097,458,000 5,289,929,600 5,621,021,400 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 2020 for 2021 5,621,021,400 4,986,460,602 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% 2010 for 2011 4,437,584,100 4,368,316,880 5.17 (0.05) (1.0%) Page 2.4 Glenroy LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/19 01/01/20 ACTUAL ACTUAL Full Equalized Value 5,289,929,600 5,621,021,400 x Statutory limit % 5.00% 5.00% Calculated debt limit $264,496,480 $281,051,070 Less total general obligation debt 90,419,461 85,995,904 Remaining allowable debt under State Statute limitation 174,077,019 195,055,166 Conservative amount - 60% of allowable limit 158,697,888 168,630,642 Remaining allowable debt capacity using conservative limit 68,278,427 82,634,738 Long-Term Debt Obligations by Funding Source 12/31/17 12/31/18 12/31/19 12/31/20 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 54,645,000 52,565,000 50,115,000 48,305,000 Tax levy 14,260,363 14,225,110 15,709,857 16,530,904 Landfill tipping fees 20,700,000 17,930,000 15,000,000 12,015,000 Utility service charges 10,243,090 10,251,000 9,515,604 9,110,000 Special assessments 246,310 135,700 79,000 35,000 100,094,763 95,106,810 90,419,461 85,995,904 Other Village Debt: Clean Water Fund Loans - Utility 1,142,089 1,030,299 915,604 797,926 1,142,089 1,030,299 915,604 797,926 101,236,852 96,137,109 91,335,065 86,793,830 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 12/31/20 Coupon Rate Amoun t Maturity Callable Issue Title Purpose General Obligation Debt 0 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To Finance 2010 Capital Budget 1,050,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To Finance 2011 Capital Budget 1,600,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 825,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 1,950,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,610,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 600,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 3,430,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 7,900,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 55,904 0.00% 223,622 2022 No Call County Trunked Radio Waukesha County Trunked Radio 3,475,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 6,300,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 2,835,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 2,945,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 1,950,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 6,900,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 10,825,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 2,800,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 1,750,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 4,170,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B) 2019 Cap Bud (Water), Refunds (TID 6, 12) 18,295,000 2.79% 18,435,000 2038 09/01/28 Taxable GO Bonds (series 2019C) 2019 DRS Elec (TID 13), Refunds (TID 6, 10, 11, 3,270,000 2.27% 3,270,000 2030 02/01/26 GO Promissory Notes (series 2020A) Aerial platform fire truck 1,460,000 2.00% 1,460,000 2040 02/01/29 GO Bonds (series 2020B) 2020 Capital Budget (Water) 85,995,90 4 Utility Revenue Bonds 0 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 797,926 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 797,926 86,793,830$ Page 2.6 LONG-TERM DEBT PRINCIPAL MATURITIES (ALL FUNDS) Special Municipal Storm General Assessments Debt Facilities Water Sewer Water Year Fund Fund Service & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Utility Utility Utility Total 2021 27,953 25,000 2,270,000 3,125,000 150,000 400,000 1,160,000 50,000 - 30,000 210,000 100,000 890,000 120,571 280,000 8,838,524 2022 27,951 10,000 2,835,000 2,360,000 150,000 600,000 1,185,000 50,000 - 35,000 210,000 100,000 795,000 108,260 145,000 8,611,211 2023 - - 2,735,000 1,395,000 - 650,000 1,250,000 - 100,000 40,000 215,000 100,000 1,270,000 111,018 720,000 8,586,018 2024 - - 2,400,000 1,310,000 - 890,000 1,250,000 - 135,000 45,000 215,000 100,000 865,000 113,845 - 7,323,845 2025 - - 1,390,000 1,245,000 - 940,000 8,050,000 - 500,000 50,000 215,000 100,000 930,000 116,745 - 13,536,745 2026 - - 1,180,000 1,280,000 - 990,000 675,000 - 1,000,000 50,000 225,000 100,000 1,000,000 119,719 - 6,619,719 2027 - - 980,000 1,300,000 - 1,015,000 650,000 - 1,200,000 50,000 235,000 100,000 905,000 122,768 - 6,557,768 2028 - - 785,000 - - 1,075,000 675,000 - 1,500,000 50,000 235,000 100,000 895,000 - - 5,315,000 2029 - - 555,000 - - 1,145,000 700,000 - 2,000,000 50,000 235,000 100,000 140,000 - - 4,925,000 2030 - - 200,000 - - 1,220,000 725,000 - 2,500,000 50,000 240,000 115,000 140,000 - - 5,190,000 2031 - - - - - 255,000 750,000 - 2,550,000 55,000 130,000 125,000 140,000 - - 4,005,000 2032 - - - - - 170,000 800,000 - 2,675,000 - 135,000 125,000 140,000 - - 4,045,000 2033 - - - - - 190,000 825,000 - - - 140,000 125,000 135,000 - - 1,415,000 2034 - - - - - - - - - - 145,000 120,000 135,000 - - 400,000 2035 - - - - - - - - - - 150,000 140,000 135,000 - - 425,000 2036 - - - - - - - - - - - 140,000 130,000 - - 270,000 2037 - - - - - - - - - - - 140,000 130,000 - - 270,000 2038 - - - - - - - - - - - 140,000 130,000 - - 270,000 2039 - - - - - - - - - - - - 120,000 - - 120,000 2040 - - - - - - - - - - - - 70,000 - - 70,000 Total 55,904 35,000 15,330,000 12,015,000 300,000 9,540,000 18,695,000 100,000 14,160,000 505,000 2,935,000 2,070,000 9,095,000 812,926 1,145,000 86,793,830 Primary General Special General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.7 LONG-TERM DEBT INTEREST PAYMENTS (ALL FUNDS) Special Municipal Storm General Assessments Debt Facilities Water Sewer Water Year Fund Fund Service & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Utility Utility Utility Total 2021 29,977 706 361,672 310,240 6,938 354,823 531,822 2,313 388,570 12,593 80,053 58,725 233,442 19,222 31,375 2,422,469 2022 25,525 156 293,884 225,640 2,344 337,323 502,547 781 388,570 11,978 74,370 56,675 208,129 16,256 24,150 2,168,327 2023 22,325 - 221,090 164,140 - 313,823 471,313 - 388,570 11,243 68,543 54,575 178,033 13,463 10,800 1,917,916 2024 18,350 - 147,265 112,040 - 283,748 438,594 - 386,420 10,383 62,570 52,425 146,283 10,599 - 1,668,676 2025 14,225 - 96,740 74,390 - 248,048 295,906 - 383,450 9,393 56,540 50,225 120,383 7,663 - 1,356,962 2026 10,025 - 65,420 47,220 - 210,323 161,438 - 371,950 8,243 50,308 47,925 96,360 4,652 - 1,073,863 2027 6,475 - 39,625 16,250 - 169,923 143,313 - 346,950 6,993 43,458 45,425 73,838 1,563 - 893,811 2028 3,525 - 20,075 - - 127,666 124,281 - 315,750 5,693 36,888 42,825 49,338 - - 726,040 2029 1,013 - 7,125 - - 84,910 105,025 - 275,250 4,343 30,773 40,125 34,888 - - 583,450 2030 - - 1,350 - - 40,535 84,356 - 220,250 2,968 24,535 37,375 31,763 - - 443,131 2031 - - - - - 14,498 62,225 - 150,250 1,568 18,050 34,155 28,638 - - 309,383 2032 - - - - - 7,825 38,388 - 77,575 - 14,738 30,593 25,513 - - 194,631 2033 - - - - - 2,850 12,994 - - - 10,950 26,968 22,275 - - 76,037 2034 - - - - - - - - - - 6,675 22,780 18,925 - - 48,380 2035 - - - - - - - - - - 2,250 18,760 15,575 - - 36,585 2036 - - - - - - - - - - - 14,070 12,300 - - 26,370 2037 - - - - - - - - - - - 9,380 9,100 - - 18,480 2038 - - - - - - - - - - - 4,690 5,900 - - 10,590 2039 - - - - - - - - - - - - 2,850 - - 2,850 2040 - - - - - - - - - - - - 700 - - 700 Total 131,439 863 1,254,246 949,920 9,281 2,196,291 2,972,202 3,094 3,693,555 85,393 580,698 647,695 1,314,229 73,418 66,325 13,978,648 Primary General Special General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.8 LONG-TERM DEBT PRINCIPAL & INTEREST DUE (ALL FUNDS) Special Municipal Storm General Assessments Debt Facilities Water Sewer Water Year Fund Fund Service Fund TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Utility Utility Utility Total 2021 57,930 25,706 2,631,672 3,435,240 156,938 754,823 1,691,822 52,313 388,570 42,593 290,053 158,725 1,123,442 139,793 311,375 11,260,993 2022 53,476 10,156 3,128,884 2,585,640 152,344 937,323 1,687,547 50,781 388,570 46,978 284,370 156,675 1,003,129 124,516 169,150 10,779,538 2023 22,325 - 2,956,090 1,559,140 - 963,823 1,721,313 - 488,570 51,243 283,543 154,575 1,448,033 124,481 730,800 10,503,934 2024 18,350 - 2,547,265 1,422,040 - 1,173,748 1,688,594 - 521,420 55,383 277,570 152,425 1,011,283 124,444 - 8,992,521 2025 14,225 - 1,486,740 1,319,390 - 1,188,048 8,345,906 - 883,450 59,393 271,540 150,225 1,050,383 124,408 - 14,893,707 2026 10,025 - 1,245,420 1,327,220 - 1,200,323 836,438 - 1,371,950 58,243 275,308 147,925 1,096,360 124,371 - 7,693,581 2027 6,475 - 1,019,625 1,316,250 - 1,184,923 793,313 - 1,546,950 56,993 278,458 145,425 978,838 124,331 - 7,451,579 2028 3,525 - 805,075 - - 1,202,666 799,281 - 1,815,750 55,693 271,888 142,825 944,338 - - 6,041,040 2029 1,013 - 562,125 - - 1,229,910 805,025 - 2,275,250 54,343 265,773 140,125 174,888 - - 5,508,450 2030 - - 201,350 - - 1,260,535 809,356 - 2,720,250 52,968 264,535 152,375 171,763 - - 5,633,131 2031 - - - - - 269,498 812,225 - 2,700,250 56,568 148,050 159,155 168,638 - - 4,314,383 2032 - - - - - 177,825 838,388 - 2,752,575 - 149,738 155,593 165,513 - - 4,239,631 2033 - - - - - 192,850 837,994 - - - 150,950 151,968 157,275 - - 1,491,037 2034 - - - - - - - - - - 151,675 142,780 153,925 - - 448,380 2035 - - - - - - - - - - 152,250 158,760 150,575 - - 461,585 2036 - - - - - - - - - - - 154,070 142,300 - - 296,370 2037 - - - - - - - - - - - 149,380 139,100 - - 288,480 2038 - - - - - - - - - - - 144,690 135,900 - - 280,590 2039 - - - - - - - - - - - - 122,850 - - 122,850 2040 - - - - - - - - - - - - 70,700 - - 70,700 Total 187,343 35,863 16,584,246 12,964,920 309,281 11,736,291 21,667,202 103,094 17,853,555 590,393 3,515,698 2,717,695 10,409,229 886,344 1,211,325 100,772,478 Primary General Special General Landfill TID TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Taxes Page 2.9 Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Descriptions of Other General Fund Revenues Page 3.2 GENERAL FUND REVENUES SUMMARY 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 18,493,000 18,437,001 19,540,000 19,540,000 Property taxes 19,498,000 (0%) 2,824,958 3,482,856 4,012,100 4,012,100 Intergovernmental 3,854,000 (4%) 1,410,354 1,716,966 1,587,600 1,587,600 Public charges for services 1,671,000 5% 1,266,520 1,190,006 1,260,000 1,260,000 Water Utility payment in lieu of tax 1,175,000 (7%) - - 1,235,000 1,235,000 Debt proceeds - (100%) 1,133,081 1,219,244 1,131,600 1,131,600 Licenses and permits 1,214,800 7% 1,386,753 1,055,536 820,600 820,600 Miscellaneous 506,560 (38%) 467,803 500,837 546,200 546,200 Fines and penalties 524,000 (4%) 200,718 373,360 346,000 346,000 Other taxes 354,000 2% 27,183,187 27,975,806 30,479,100 30,479,100 Total revenues 28,797,360 (6%) Property Taxes 68% Intergov. 13% Charges for Services 6% Water Utility Payment 4% 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 investmen t 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) 2018 2019 2020 2021 2021 2021 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 - 6.5 6.4 6.0 Clerk Services 0.6 5.0 5.6 (0.4) 1.3 1.3 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 3.7 Village Attorney 0.7 2.7 3.4 (0.3) 5.0 5.0 5.0 Financial Services - 5.0 5.0 - 4.0 4.0 4.0 IT - 4.6 4.6 0.6 25.1 25.0 24.7 Subtotal - General Government 2.3 22.3 24.6 (0.1) Public Safety: - - 2.5 Crossing Guards 1.9 - 1.9 (0.6) 35.3 34.3 34.6 Police 6.4 28.0 34.4 (0.2) 46.0 44.0 44.0 Police - Union - 44.0 44.0 - 37.3 37.3 28.5 Fire/EMS 21.8 8.0 29.8 1.3 15.0 15.0 21.0 Fire/EMS - Union - 20.0 20.0 (1.0) 133.6 130.6 130.6 Subtotal - Public Safety 30.1 100.0 130.1 (0.5) Public Works: 16.4 16.4 16.4 Streets Maintenance 0.7 16.0 16.7 0.3 4.0 4.0 4.0 Equipment Maintenance - 4.0 4.0 - 20.4 20.4 20.4 Subtotal - Public Works 0.7 20.0 20.7 0.3 Culture and Recreation 5.6 5.8 5.8 Parks Operations 1.8 4.0 5.8 - Development: 9.6 7.5 6.4 Engineering 0.4 6.0 6.4 - 3.0 4.0 4.0 Zoning and Building Inspections 4.0 4.0 - 4.0 3.0 3.0 Planning 3.0 3.0 - 16.6 14.5 13.4 Subtotal - Developmen t 0.4 13.0 13.4 - 201.3 196.3 194.9 Total General Fund positions 35.3 159.3 194.6 (0.3) 20.0 20.0 20.3 Library 7.8 12.0 19.8 (0.5) 14.0 14.6 14.6 Water Utility * 0.6 14.0 14.6 - 4.4 4.4 4.3 Sewer Utility * 0.3 4.0 4.3 - 239.7 235.3 234.1 Grand total authorized positions 44.0 189.3 233.3 (0.8) * 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 2021 2020 Change Change Village Board 48,600 48,100 500 1% Village Manager 83,500 81,500 2,000 2% Clerk Services 596,800 681,400 (84,600) (12%) Human Resources 106,000 114,000 (8,000) (7%) Assessment of Property 190,500 243,000 (52,500) (22%) Building Maintenance 385,900 397,700 (11,800) (3%) Insurances 110,000 84,600 25,400 30% Judicial 233,300 269,300 (36,000) (13%) Village Attorney 444,700 445,000 (300) - Financial Services 432,900 461,900 (29,000) (6%) CIS 1,894,310 1,954,500 (60,190) (3%) Total General Government 4,526,510 4,781,000 (254,490) (5%) Dispatch - - - - Police 9,758,550 9,724,700 33,850 - EMS - - - - Fire 5,795,200 6,980,900 (1,185,700) (17%) Fire Protection 1,574,000 1,574,000 - - Pest & Weed 43,600 41,400 2,200 5% Emergency Government 4,200 5,800 (1,600) (28%) Other Protection 21,100 21,100 - - Total Public Safety 17,196,650 18,347,900 (1,151,250) (6%) Street Maintenance 4,244,500 4,482,400 (237,900) (5%) Equipment Maintenance 541,000 513,500 27,500 5% Garages 159,500 154,000 5,500 4% Total Public Works 4,945,000 5,149,900 (204,900) (4%) Community Quality of Life 56,600 71,600 (15,000) (21%) Old Falls Village 29,700 28,700 1,000 3% Park Operations 906,000 949,400 (43,400) (5%) Park Projects 21,100 22,100 (1,000) (5%) Total Culture & Recreation 1,013,400 1,071,800 (58,400) (5%) CDA 36,400 35,200 1,200 3% Engineering 150,200 159,200 (9,000) (6%) Zoning & Inspection 563,500 543,900 19,600 4% Planning 366,200 390,200 (24,000) (6%) Total Development 1,116,300 1,128,500 (12,200) (1%) Total before Other Uses of Funds 28,797,860 30,479,100 (1,681,240) (6%) Transfer to other funds - - - - Total Expenses 28,797,860 30,479,100 (1,681,240) (6%) COMPARATIVE EXPENDITURE BUDGETS Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 4,039,056 3,745,710 4,781,000 4,781,000 General Government 4,526,510 (5%) 15,144,785 15,852,928 18,347,900 18,347,900 Public Safety 17,196,150 (6%) 4,434,322 4,495,009 5,149,900 5,149,900 Public Works 4,945,000 (4%) 842,522 902,570 1,071,800 1,071,800 Culture & Recreation 1,013,400 (5%) 1,146,301 1,142,783 1,128,500 1,128,500 Conservation and Development 1,116,300 (1%) 25,606,986 26,139,000 30,479,100 30,479,100 Total operating expenditures 28,797,360 (6%) 1,304,212 1,680,222 - - Transfers Out - - 26,911,198 27,819,222 30,479,100 30,479,100 Total Expenditures 28,797,360 (6%) by CLASSIFICATION 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 16,723,842 17,308,212 18,784,800 18,784,800 Personnel 18,750,200 (0%) 5,476,590 5,761,192 6,112,100 6,112,100 Other Operating 5,851,370 (4%) 1,957,279 1,790,269 1,884,600 1,884,600 Contractual Services 2,041,000 8% 1,449,275 1,279,327 3,697,600 3,697,600 Capital Outlay 2,154,790 (42%) 25,606,986 26,139,000 30,479,100 30,479,100 Total operating expenditures 28,797,360 (6%) 1,304,212 1,680,222 - - Transfers Out - - 26,911,198 27,819,222 30,479,100 30,479,100 Total Expenditures 28,797,360 (6%) by CLASSIFICATION (%) 2018 2019 2020 2020 2021 ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET 65% 66% 62% 62% Personnel 65% 21% 22% 20% 20% Other Operating 20% 8% 7% 6% 6% Contractual Services 7% 6% 5% 12% 12% Capital Outlay 7% Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 42,236 47,453 48,100 48,100 Village Board 48,600 1% 81,203 67,352 81,500 81,500 Village Manager 83,500 2% 674,464 626,382 681,400 681,400 Clerk Services 596,800 (12%) 108,185 107,231 114,000 114,000 Human Resources 106,000 (7%) 182,744 184,929 243,000 243,000 Assessing 190,500 (22%) 384,835 351,163 397,700 397,700 Municipal Building Maintenance 385,900 (3%) 74,617 121,244 84,600 84,600 Insurances 110,000 30% 242,420 256,312 269,300 269,300 Municipal Court 233,300 (13%) 471,890 500,036 445,000 445,000 Village Attorney 444,700 - 398,292 408,074 461,900 461,900 Financial Services 432,900 (6%) 1,378,170 1,075,534 1,954,500 1,954,500 Information Technology 1,894,310 (3%) 4,039,056 3,745,710 4,781,000 4,781,000 Total Expenditures 4,526,510 (5%) 16% 14% 16% 16% % of total operating expenditures 16% $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government Total Expenditures Trend Page 4.4 100 (VILLAGE BOARD) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 39,599 41,940 44,100 44,100 Personnel 44,100 - 2,637 5,513 4,000 4,000 Other Operating 4,500 13% - - - - Contracted services - - 42,236 47,453 48,100 48,100 Total Expenditures 48,600 1% 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 140,057 134,119 138,200 138,200 Personnel* 140,200 1% 6,145 3,232 8,300 8,300 Other Operating 8,300 - (64,999) (69,999) (65,000) (65,000) Charged to TIDs (65,000) - 81,203 67,352 81,500 81,500 Total Expenditures 83,500 2% * 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 486,853 464,403 538,000 538,000 Personnel* 455,500 (15%) 80,392 141,547 85,400 85,400 Other Operating 83,300 (2%) 96,319 20,432 58,000 58,000 Contracted services 58,000 - 674,464 626,382 681,400 681,400 Total Expenditures 596,800 (12%) * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Decrease in 2021 personnel costs due to decrease in number of elections. 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 91,907 94,080 98,400 98,400 Personnel* 90,400 (8%) 16,278 13,151 15,600 15,600 Other Operating 15,600 - 108,185 107,231 114,000 114,000 Total Expenditures 106,000 (7%) * 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 182,744 184,929 243,000 243,000 Contracted services 190,500 (22%) 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 13,000 Tyler Technologies, Inc. for assessment services 152,500 Tyler Technologies, Inc. for reassessment services - Total contractual services 190,500 RESPONSIBILITIES: Provide all legally required assessments functions. Discover, list and value annually all taxable real and personal property within the Village. Prepare the annual assessment roll. Respond to requests for review of valuations and attend Board of Review meetings to defend contested values. Keep record of, examine, and annually determine the status of exempt property. Maintain legal records: process and record deeds, land contracts, mortgages, easements and other ownership changes; update and record changes in addresses, tax key numbers, and legal description. Department of Revenue functions: process all transfer forms; comply with continuing education certification requirements; submit annual Assessor's report; attend mandatory meetings, prepare Tax Incremental District reports. Real property functions: inspect, investigate and record all sales; organize and inspect all property altered or improved; prepare and mail assessment change notices. Personal property functions: annually deliver and process reporting forms: create and deliver form supplements; perform occupancy checks; audit returned forms; calculate doomage assessments; prepare and mail assessment notices. Develop, maintain and improve sales studies, ratio studies, etc, for the purposes of statistical analysis. Provide information and records on ownership, assessed values, property characteristics, statistical data, etc. to other departments, realtors, appraisers, attorneys, and the general public. Maintain property data base through CAMA system. Page 4.9 150 (MUNICIPAL BUILDING MAINTENANCE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 85,129 87,206 92,300 92,300 Personnel* 93,400 1% 197,994 187,570 191,200 191,200 Other Operating 199,700 4% 101,712 76,387 114,200 114,200 Contracted services 92,800 (19%) 384,835 351,163 397,700 397,700 Total Expenditures 385,900 (3%) * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper working order the following: - Heating, ventilating and air conditioning systems. - Plumbing, pipes and fixtures - Interior and exterior walls, roofs, floors, woodwork, cabinets, windows, doors & gutters. - Furniture and fixtures, fountains, steps, stoops and railings. Provide cleaning, sanitizing, recycling and trash removal daily for municipal buildings. Insure adequate stock of cleaning, sanitizing and paper supplies for all facilities. Move or modify furniture, partitions, shelving, etc. as required for municipal buildings. Print stationary, forms, documents and information materials. No significant changes from last year's budget. Page 4.10 160 (INSURANCE AND BENEFITS) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 5,620 513 10,000 10,000 Personnel 10,000 - 68,997 120,731 74,600 74,600 Other Operating (Insurances) 100,000 34% 74,617 121,244 84,600 84,600 Total Expenditures 110,000 30% 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 229,570 242,193 252,600 252,600 Personnel 218,600 (13%) 2,850 4,119 6,700 6,700 Other Operating 6,700 - 10,000 10,000 10,000 10,000 Capital Outlay 8,000 (20%) 242,420 256,312 269,300 269,300 Total Expenditures 233,300 (13%) 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 323,100 337,332 348,400 348,400 Personnel* 273,300 (22%) 12,685 12,200 17,200 17,200 Other Operating 17,200 - 136,105 150,504 79,400 79,400 Contracted services 154,200 94% 471,890 500,036 445,000 445,000 Total Expenditures 444,700 - 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. Until there is a decision made on an Assistant Village Attorney, outside counsel will be utilized. Page 4.13 190 (FINANCIAL SERVICES) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 333,431 344,650 379,400 379,400 Personnel* 348,400 (8%) 4,924 5,729 6,000 6,000 Other Operating 6,000 - 59,937 57,695 76,500 76,500 Contracted services 78,500 3% 398,292 408,074 461,900 461,900 Total Expenditures 432,900 (6%) 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 290,069 303,056 269,300 269,300 Personnel* 371,400 38% 320,460 299,121 383,600 383,600 Other Operating 413,520 8% 466,900 377,633 516,800 516,800 Contracted services 610,900 18% 300,741 95,724 784,800 784,800 Capital Outlay 498,490 (36%) 1,378,170 1,075,534 1,954,500 1,954,500 Total Expenditures 1,894,310 (3%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The increase in personnel expense in 2021 is due to a retirement and a replacement. The increase in contracted services is related to a financial software upgrade. The decrease in capital outlay is due to less projects in 2021 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] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 8,891,079 8,957,116 9,724,700 9,724,700 Police 9,758,550 - 4,619,968 5,254,543 6,980,900 6,980,900 Fire 5,795,200 (17%) 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 26,980 44,895 41,400 41,400 Weed Control 43,600 5% 11,773 623 5,800 5,800 Emergency Government 4,200 (28%) 21,124 21,890 21,100 21,100 Other Protection Services 21,100 - 15,144,785 15,852,928 18,347,900 18,347,900 Total Expenditures 17,196,650 (6%) 59% 61% 60% 60% % of total operating expenditures 60% 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 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Public Safety Total Expenditures Trend Page 4.16 200 (POLICE ) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 8,232,600 8,489,811 9,184,400 9,184,400 Personnel* 9,207,400 - 308,654 290,493 279,800 279,800 Other Operating 275,350 (2%) 115,906 68,749 41,000 41,000 Contracted services 41,800 2% 233,919 108,063 219,500 219,500 Capital Outlay 234,000 7% 8,891,079 8,957,116 9,724,700 9,724,700 Total Expenditures 9,758,550 - 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. Capital outlay includes the purchase of three vehicles in 2021. Page 4.18 220 (FIRE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 3,857,867 4,167,684 4,569,000 4,569,000 Personnel 4,694,500 3% 411,386 564,660 452,500 452,500 Other Operating 480,200 6% 97,356 105,082 86,900 86,900 Contracted services 127,000 46% 253,359 417,117 1,872,500 1,872,500 Capital Outlay 493,500 (74%) 4,619,968 5,254,543 6,980,900 6,980,900 Total Expenditures 5,795,200 (17%) 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. All of EMS now included in Fire. Capital outlay decrease due to aerial truck in 2020. Page 4.20 230 (FIRE PROTECTION SERVICES) 2018 2019 2020 2020 2021 % 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES Budget Change 23,251 41,104 38,400 38,400 Personnel 40,600 6% - 32 - - Other Operating - - 3,729 3,759 3,000 3,000 Contracted services 3,000 - 26,980 44,895 41,400 41,400 Total Expenditures 43,600 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 11,773 623 5,800 5,800 Other Operating 4,200 (28%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: To provide prompt emergency control service to all Village residents during times of severe weather conditions or disaster. Maintain warning sirens in good working order. The Village Manager is designated by ordinance as Director of Emergency Government; the Police Chief is the Deputy Director. No significant changes from last year's budget. Page 4.23 290 (OTHER PROTECTION SERVICES) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 11,554 12,320 11,500 11,500 Other Operating 11,500 - 9,570 9,570 9,600 9,600 Contracted services 9,600 - 21,124 21,890 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] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,820,417 3,810,782 4,482,400 4,482,400 Street Maintenance 4,244,500 (5%) 492,908 523,798 513,500 513,500 Equipment Maintenance 541,000 5% 120,997 160,429 154,000 154,000 Municipal Garages 159,500 4% 4,434,322 4,495,009 5,149,900 5,149,900 Total Expenditures 4,945,000 (4%) 17% 17% 17% 17% % o f total operating expenditures 17% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Public Works Total Expenditures Trend Page 4.25 400 (STREET MAINTENANCE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 1,466,605 1,403,440 1,447,000 1,447,000 Personnel* 1,459,000 1% 1,870,609 1,940,515 2,376,900 2,376,900 Other Operating 2,021,000 (15%) 77,760 103,898 102,000 102,000 Contracted services 107,000 5% 632,097 639,124 804,500 804,500 Capital Outlay 912,500 13% (226,654) (276,195) (248,000) (248,000) Transfer to Storm Water Ut. (255,000) 3% 3,820,417 3,810,782 4,482,400 4,482,400 Total Expenditures 4,244,500 (5%) 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 decrease in Other Operating is due to 2020 including an additional $375k for street maintenance, no longer in 2021. Capital Outlay increased due to an increase in revolving loan payments. Page 4.26 420 (EQUIPMENT MAINTENANCE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 280,742 295,981 307,000 307,000 Personnel* 313,000 2% 196,895 194,879 186,500 186,500 Other Operating 208,000 12% 15,271 32,938 20,000 20,000 Contracted services 20,000 - 492,908 523,798 513,500 513,500 Total Expenditures 541,000 5% * 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 107,933 121,213 121,000 121,000 Other Operating 124,500 3% 13,064 39,216 33,000 33,000 Contracted services 35,000 6% 120,997 160,429 154,000 154,000 Total Expenditures 159,500 4% 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] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 67,891 65,452 71,600 71,600 Comm unity Life 56,600 (21%) 28,412 18,974 28,700 28,700 Old Falls Village 29,700 3% 732,783 801,493 949,400 949,400 Park O perations 906,000 (5%) 13,436 16,651 22,100 22,100 Park Projects 21,100 (5%) 842,522 902,570 1,071,800 1,071,800 Total Expenditures 1,013,400 (5%) 3% 3% 4% 4% % o f total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Culture and Recreation Total Expenditure Trend Page 4.29 180 (COMMUNITY LIFE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 67,891 65,452 71,600 71,600 Other Operating 56,600 (21%) BUDGET HIGHLIGHTS: Parades and concert expenses moved to Tourism Commission. Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 28,412 18,974 28,700 28,700 Other Operating 29,700 3% 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 394,281 507,092 594,000 594,000 Personnel 538,000 (9%) 135,322 141,891 153,900 153,900 Other Operating 155,000 1% 203,180 152,510 201,500 201,500 Contracted services 213,000 6% - - - - Capital Outlay - - 732,783 801,493 949,400 949,400 Total Expenditures 906,000 (5%) 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 Personnel change due to changes between health coverage options (single, family, family savings plan options). Page 4.32 640 (PARK PROJECTS) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 13,436 16,651 22,100 22,100 Other Operating 21,100 (5%) 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] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 36,156 34,583 35,200 35,200 Community Dev Authority (CDA) 36,400 3% 143,240 52,761 159,200 159,200 Engineering Services 150,200 (6%) 611,003 693,981 543,900 543,900 Zoning and Building Inspections 563,500 4% 355,902 361,458 390,200 390,200 Planning 366,200 (6%) 1,146,301 1,142,783 1,128,500 1,128,500 Total Expenditures 1,116,300 (1%) 4% 4% 4% 4% % of total operating expenditures 4% 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 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Conservation and Development Total Expenditures Trend Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANGE 34,440 32,980 33,400 33,400 Personnel 34,400 3% 1,716 1,603 1,800 1,800 Other Operating 2,000 11% 36,156 34,583 35,200 35,200 Total Expenditures 36,400 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 647,240 609,017 627,000 627,000 Personnel* 490,000 (22%) 9,257 8,820 13,900 13,900 Other Operating 13,900 - 23,471 20,889 10,000 10,000 Contracted services 10,000 - 8,259 9,299 6,300 6,300 Capital Outlay 8,300 32% (398,867) (353,560) (364,000) (364,000) Less charged to developers & projects (364,000) - (8,862) (4,912) (8,000) (8,000) Less charged to TIDs (8,000) - (137,258) (236,792) (126,000) (126,000) Less charged to utilities - (100%) 143,240 52,761 159,200 159,200 Total Expenditures 150,200 (6%) 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 2021 personnel expenditures/less charged to utilities is due to the elimination of billable engineering hours for general engineering functions to the utilities being allocated through payroll processes directly to the utility. Page 4.36 770 (ZONING AND BUILDING INSPECTIONS) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET CHANG E 249,517 300,086 245,400 245,400 Personnel* 265,000 8% 7,231 7,817 8,800 8,800 Other Operating 8,800 - 354,255 386,078 289,700 289,700 Contracted services 289,700 - 611,003 693,981 543,900 543,900 Total Expenditures 563,500 4% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To ensure that buildings are constructed and maintained in a manner which protects the health, safety and welfare of the Village residents, and are within the guidelines of the State and Village building codes. Administration and enforcement of building and zoning codes by the issuance of permits, the collection of fees, and the checking of building plans of all structures and buildings within the Village. This includes building, electrical, plumbing, heating, occupancy, and other permits; electrical contractor licenses, and collection of impact fees. Maintenance of building records and plans for individual properties. The Inspections Department issues permits, reviews plans and performs inspections for new buildings, additions, alterations, electrical and heating systems, swimming pools, accessory buildings, signs, and moving or demolishing buildings. Provide staff support to Zoning Board of Appeals, Village Board and various other committees. Enforce the various ordinances which guide the use and development of private property. Provide for the annual state inspection of weight and measuring devices. Provide information and access to records to the public. No significant changes. Page 4.37 790 (PLANNING) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 348,604 352,983 379,500 379,500 Pe rsonnel* 355,500 (6%) 7,298 8,475 10,700 10,700 Other Operating 10,700 - 355,902 361,458 390,200 390,200 Total Expenditures 366,200 (6%) 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. No significant changes. Page 4.38 [OTHER FINANCING USES SUMMARY] 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,304,212 1,680,222 - - Non-Operating Expenditures - - Page 4.39 910 (NON-OPERATING EXPENDITURES) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 718,584 780,222 - - Transfer to Garbage & Recycling Fund - - 375,119 - - - Transfer to Capital Projects Fund - - 210,509 900,000 - - Transfer Surplus to Muni-Facilities Fund - - 1,304,212 1,680,222 - - 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. The transfer to the Capital Projects Fund in 2017 was to pay off the loan for the retirement of the unfunded pension liability with the State of Wisconsin. The transfer to the Capital Projects Fund in 2018 was a result of the sale of Village properties. Page 4.40 Chapter 5 OTHER GOVERNMENTAL FUNDS Garbage & Recycling Page 5.1 Library Operations and Maintenance Page 5.2 Debt Service Fund Page 5.5 Municipal Facilities & Equipment Fund Page 5.6 Fund 215 (Garbage & Recycling) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,266,769 1,275,699 1,960,000 1,994,000 Refuse collection fee 2,020,000 3% 80,027 80,022 80,000 80,299 Recycling State aids 80,000 - - - - - Recycling rebate - - 6,222 9,025 4,000 6,800 Sales of recycling carts 5,000 25% 7,707 10,084 13,000 3,700 Interest Earnings 600 (95%) 1,360,725 1,374,830 2,057,000 2,084,799 Total revenues 2,105,600 2% 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,496,158 1,531,473 1,421,000 1,448,000 Garbage collection contract 1,464,000 3% 12,924 13,402 - - Taxes - dumping - - - 659 - - Municipal hazardous waste - - 1,509,082 1,545,534 1,421,000 1,448,000 Sub-total garbage collection 1,464,000 3% 518,102 536,796 540,000 555,000 Recycling collection contract 556,000 3% 11,850 11,647 11,500 18,000 Spring brush pick-up 12,000 4% 29,285 23,046 8,000 9,500 Household hazardous materials 9,500 19% 12,557 28,878 11,500 12,000 General administrative expense 31,500 174% 571,794 600,367 571,000 594,500 Sub-total recycling 609,000 7% 2,080,876 2,145,901 1,992,000 2,042,500 Total expenditures 2,073,000 4% (720,151) (771,071) 65,000 42,299 Net income (expense) 32,600 718,584 780,222 - - Transfer from General Fund - - (1,567) 9,151 65,000 42,299 Net income (expense) 32,600 (7,505) (9,072) 79 79 Fund balance, beginning 42,378 (9,072) 79 65,079 42,378 Fund balance, ending 74,978 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 $154.68 will be placed on the 2020 tax bill for 2021 purposes for each residential unit (up to four units). Page 5.1 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,732,000 1,732,000 1,794,000 1,794,000 Real estate/personnel prop taxes 1,821,000 2% 139,765 162,301 137,110 137,110 Other revenues 132,589 (3%) 1,871,765 1,894,301 1,931,110 1,931,110 Total Revenues 1,953,589 1% 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,535,643 1,627,007 1,820,255 1,820,255 Operating expenditures 1,717,389 (6%) 256,460 260,419 263,000 263,000 Building maintenance 272,200 3% 1,792,103 1,887,426 2,083,255 2,083,255 Total Expenditures 1,989,589 (4%) 79,662 6,875 (152,145) (152,145) Revenues less expenditures (36,000) 1,394,344 1,474,006 1,480,881 1,480,881 Fund balance, beginning 1,328,736 1,474,006 1,480,881 1,328,736 1,328,736 Fund balance, ending 1,292,736 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,450,000 1,462,000 1,539,000 1,539,000 Property taxes 1,549,000 1% 63,622 78,507 72,117 72,117 Intergovernmental 91,889 27% 14,174 13,130 13,800 13,800 Public charges for services 14,000 1% 28,684 34,493 22,000 22,000 Interest earnings 1,500 (93%) 23,587 24,055 21,193 21,193 Other miscellaneous revenues 25,000 18% 1,580,067 1,612,185 1,668,110 1,668,110 Total revenues 1,681,389 1% 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,179,504 1,240,453 1,340,000 1,340,000 Salaries/benefits 1,330,519 (1%) 201,877 206,092 205,640 205,640 Library Materials 206,000 - 22,286 41,969 37,700 37,700 Public Services 40,000 6% 6,439 6,484 6,100 6,100 Training 3,200 (48%) 22,233 26,417 31,850 31,850 Materials and supplies 26,000 (18%) 14,924 13,047 8,700 8,700 Repairs/maintenance eq. 3,050 (65%) 4,019 3,589 3,600 3,600 Rentals 3,550 (1%) 25,962 35,747 103,105 103,105 Property and equipment 9,800 (90%) 3,414 2,147 3,150 3,150 Utilities 3,520 12% 38,789 33,129 59,627 59,627 Contractual services 69,250 16% 16,196 17,933 16,800 16,800 Property insurance 22,500 34% - - 3,983 3,983 Other Operating - (100%) 1,535,643 1,627,007 1,820,255 1,820,255 Total expenditures 1,717,389 (6%) 44,424 (14,822) (152,145) (152,145) Revenues less expenditures (36,000) 984,797 1,029,221 1,014,399 1,014,399 Fund balance, beginning 862,254 1,029,221 1,014,399 862,254 862,254 Fund balance, ending 826,254 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 282,000 270,000 255,000 255,000 Property taxes 272,000 7% 9,698 12,116 8,000 8,000 Interest earnings 200 (98%) 291,698 282,116 263,000 263,000 Total revenues 272,200 3% 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 41,574 41,978 43,600 43,600 Salaries/benefits 45,700 5% 3,964 4,344 3,800 3,800 Materials and supplies 4,800 26% 17,257 20,849 21,000 21,000 Repairs/maintenance equipment 21,800 4% 117,857 111,868 116,000 116,000 Utilities 110,000 (5%) 75,808 81,380 78,600 78,600 Contractual services 89,900 14% 256,460 260,419 263,000 263,000 Total expenditures 272,200 3% 35,238 21,697 - - Revenues less expenditures - 409,547 444,785 466,482 466,482 Fund balance, beginning 466,482 444,785 466,482 466,482 466,482 Fund balance, ending 466,482 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: No significant changes from last year's budget. Page 5.4 FUND 500 (DEBT SERVICE) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,357,000 2,375,000 2,370,000 2,370,000 Property Tax Levy for Debt Service 2,525,000 7% 16,105 52,717 13,000 13,000 Interest earnings 5,000 (62%) - 19,470,000 - - Proceeds From Bonds/Notes Issued - - 76,362 142,519 100,000 100,000 Bond Premium - (100%) Transfers in from: 27,953 27,953 28,000 28,000 General Operating Budget 28,000 - 3,263,846 3,440,840 3,397,000 3,397,000 Municipal Facilities/Equipment 3,435,000 1% 116,878 60,105 46,000 46,000 Special Assessment Fund 25,000 (46%) - 108,134 - - Capital Projects Fund - - 1,534,938 1,587,186 - - TID #5 Westbrook Corp Park - - 474,881 974,472 645,000 645,000 TID #6 Main Street 755,000 17% 3,078,025 3,429,444 1,714,000 1,714,000 TID #8 Richfield Way 1,692,000 (1%) 56,250 55,125 54,000 54,000 TID #9 52,000 (4%) 336,500 321,762 444,000 444,000 TID #10 389,000 (12%) 11,156 9,979 40,000 40,000 TID #11 43,000 8% 43,200 115,768 298,000 298,000 TID #12 290,000 (3%) - 67,044 - - TID #13 159,000 N/A - - - - TID #14 - - 11,393,094 32,238,048 9,149,000 9,149,000 Total Revenues 9,398,000 3% 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 70,507 160,087 15,000 15,000 Bond Issuance Expenses - (100%) 8,895,863 29,006,953 6,948,000 6,948,000 Bond Principal payments 7,548,000 9% 2,684,714 2,421,686 2,360,000 2,360,000 Bond Interest payments 2,138,000 (9%) - - - - Transfer to General Fund - - 11,651,084 31,588,726 9,323,000 9,323,000 Total Expenditures 9,686,000 4% (257,990) 649,322 (174,000) (174,000) Net increase (decrease) (288,000) 282,810 24,820 674,142 674,142 Fund Balance, beginning 500,142 24,820 674,142 500,142 500,142 Fund Balance, end of year 212,142 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 3,188,849 2,163,328 2,000,000 2,000,000 Landfill tipping fees 2,250,000 13% 70 - - - Intergovernmental Revenues - - 117,374 90,294 59,000 59,000 Intere st earnings 7,000 (88%) - - - - Bond proceeds - - 49,857 216,755 81,000 81,000 Mi scellaneous 50,000 (38%) 3,356,150 2,470,377 2,140,000 2,140,000 Total Income 2,307,000 8% EXPENDITURES: 18,377 61,805 - - Cap Outlay - General government - - 592,538 623,978 280,000 280,000 Cap Out lay - Public Safety 510,000 82% 5,048,412 562,837 645,000 645,000 Cap Ou tlay - Public Works 1,040,000 61% 27,308 - - - Cap Outlay - Development - - 5,686,635 1,248,620 925,000 925,000 T otal Capital Outlay 1,550,000 68% - - 1,000 1,000 Contracted services - (100%) 1,592 1,867 1,000 1,000 Contracted services 1,000 - 5,688,227 1,250,487 927,000 927,000 Total Expe nditures 1,551,000 67% (2,332,077) 1,219,890 1,213,000 1,213,000 Net increase (decrease) 756,000 TRANSFERS IN (OUT): 385,604 - - - Fire Impact Fee Reimb (Fund 200) - - 1,100,900 1,109,000 1,330,000 1,330,000 Gen Fd equipment loan repayments 1,459,000 10% 210,509 900,000 - - Surplus Transfer from General Fund - - - - - - To Capital Projects Fund - - (3,263,846) (3,440,840) (3,400,000) (3,400,000) Transfer to Debt Service Fund (3,435,000) 1% (3,898,910) (211,950) (857,000) (857,000) Net increase (decrease) (1,220,000) 9,455,755 5,556,845 5,344,895 5,344,895 Fund Balance, beginning of year 4,487,895 5,556,845 5,344,895 4,487,895 4,487,895 Fund Balance, end of year 3,267,895 The 2021 Budget provides for the following capital outlay: Fire/EMS Ambulance 290,000$ Fire/EMS SUV 55,000 Fire/EMS SUV 55,000 Fire/EMS SUV 55,000 Fire/EMS SUV 55,000 510,000 Public Works 5-yard dump truck (w/plow) 220,000 Public Works 5-yard dump truck (w/plow) 220,000 Public Works 5-yard dump truck (w/plow) 220,000 Public Works Vac All 310,000 Public Works Pickup - 3/4 ton 30,000 Public Works Pickup - 3/4 ton 30,000 Public Works Morbark Chipper 80,000 1,110,000 Auction Proceeds (25,000) Vac All Grant (45,000) 1,550,000$ 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 FUND 700 (RISK MANAGEMENT FUND) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 12,291 13,848 10,000 10,000 Investment earnings 1,000 (90%) 18,648 19,820 20,000 20,000 Dividend on CVMIC investment 18,000 (10%) 30,939 33,668 30,000 30,000 Total operating revenues 19,000 (37%) EXPENSES: 46,876 48,327 50,000 50,000 Insurance premiums 51,000 2% 18,130 166,274 30,000 30,000 Claims and deductibles paid 15,000 (50%) 65,006 237,046 80,000 80,000 Total operating expenses 66,000 (18%) (34,067) (203,378) (50,000) (50,000) NET INCOME (LOSS) (47,000) (6%) 746,350 712,283 508,905 508,905 Net assets, beginning of year 458,905 712,283 508,905 458,905 458,905 Net assets, end of year 411,905 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,002,145 5,102,123 5,082,500 5,082,500 Charges to customers for services 5,041,500 (1%) 1,573,861 1,573,861 1,574,000 1,574,000 Hydrant Rental charged to Village 1,574,000 - 237,993 252,248 247,000 247,000 Tower leases 250,000 1% 4,840 9,485 8,000 8,000 Other Revenue 8,000 - 6,818,839 6,937,717 6,911,500 6,911,500 Subtotal operating revenues 6,873,500 (1%) OPERATING EXPENSES: 1,645,630 1,750,821 1,805,000 1,805,000 Source of Supply 1,805,000 - 389,325 372,288 488,860 488,860 Pumping 398,000 (19%) 83,013 100,030 101,000 101,000 Water Treatment 112,000 11% 277,726 276,387 353,000 353,000 Transmission & Distribution 311,000 (12%) 164,582 172,447 169,340 169,340 Billing & collections 167,200 (1%) 1,179,906 1,229,706 1,442,306 1,442,306 Administration & General 1,450,975 1% 1,709,682 1,792,958 1,860,000 1,860,000 Depreciation 1,950,000 5% 1,266,520 1,190,006 1,260,000 1,260,000 Payment in-lieu of taxes 1,175,000 (7%) 6,716,384 6,884,643 7,479,506 7,479,506 Subtotal operating expenses 7,369,175 (1%) 102,455 53,074 (568,006) (568,006) OPERATING INCOME / (LOSS) (495,675) (13%) NON-OPERATING ITEMS: 226,019 308,936 242,400 242,400 Interest earnings 44,200 (82%) 579,806 551,586 450,000 450,000 Impact fees 450,000 - 22,770 13,250 11,250 11,250 Miscellaneous revenue 48,250 329% (187,517) (203,891) (232,000) (232,000) Interest expense on long-term debt (208,000) (10%) (27,684) (3,618) (27,000) (27,000) Other fiscal charges (2,000) (93%) 613,394 666,263 444,650 444,650 NET NON-OPERATING ITEMS 332,450 (25%) 2,493,906 1,125,711 - - Capital contributions - - 3,209,755 1,845,048 (123,356) (123,356) NET INCOME / (LOSS) (163,225) 32% 63,607,019 66,816,774 68,661,822 68,661,822 Net Assets, beginning of year 68,538,466 - 66,816,774 68,661,822 68,538,466 68,538,466 Net Assets, end of year 68,375,241 - BUDGETED FIXED ASSET PURCHASES Vactor Truck (Remainder in Sewer) 100,000$ Gen. Plant/Structure Improvements 210,000 Meters/Telecomm 197,000 Computer Software 10,000 Reservoirs/Towers 8,000 Hydrant replacements 8,000 Wells/Springs 5,000 Furniture/Equipment 2,000 540,000 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,951,157 9,591,191 9,789,000 9,789,000 Charges to customers for services 9,857,500 1% OPERATING EXPENSES: 2,026,829 1,491,643 1,876,300 1,876,300 VMF-Operations & Maintenance 1,800,455 (4%) 2,346,784 2,438,815 2,463,000 2,463,000 Sewage Treatment - User Charge 2,613,000 6% 5,648,809 5,534,792 4,715,000 4,715,000 Sewage Treatment - Capital Charge 5,109,675 8% 1,364,700 1,387,737 1,400,000 1,400,000 Depreciation 1,420,000 1% 11,387,122 10,852,987 10,454,300 10,454,300 Subtotal operating expenses 10,943,130 5% (2,435,965) (1,261,796) (665,300) (665,300) OPERATING INCOME / (LOSS) (1,085,630) 63% NON-OPERATING ITEMS: 131,557 171,217 116,000 116,000 Interest earnings 8,000 (93%) 569,448 509,704 450,000 450,000 Impact fees 450,000 - 472,739 (21,445) - - Grant revenues - - (27,968) 21,444 - - Other revenues - - (32,062) (28,751) (23,000) (23,000) Interest on long-term debt (20,000) (13%) (292) (514) (200) (200) Other fiscal charges (200) - (18,000) - - - Other expense - - 1,095,422 651,655 542,800 542,800 NET NON-OPERATING ITEMS 437,800 (19%) 1,579,094 1,198,647 - - Capital contributions - - - 238,551 588,506 (122,500) (122,500) NET INCOME / (LOSS) (647,830) 429% 60,834,381 61,072,932 61,661,438 61,661,438 NET ASSETS, BEGINNING OF YEAR 61,538,938 - 61,072,932 61,661,438 61,538,938 61,538,938 NET ASSETS, END OF YEAR 60,891,108 (1%) BUDGETED CAPITAL OUTLAY Mains 125,000$ Vactor Truck 320,000 Computer Software 10,000 455,000$ 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) 2018 2019 2020 2020 2021 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,000 931,000 931,000 931,000 RE/Personal property taxes 931,000 - 45,842 53,837 46,000 46,000 Licenses and permits 46,000 - 976,842 984,837 977,000 977,000 Total operating revenues 977,000 - OPERATING EXPENSES: 283,389 317,150 248,400 248,400 Salaries/Benefits 256,300 3% 226,654 276,195 248,000 248,000 Wage/Benefit Transfers - DPW 255,000 3% 100,624 79,354 142,700 142,700 Other operating expenses 146,700 3% 700,085 721,645 825,000 825,000 Depreciation 850,000 3% 1,310,752 1,394,344 1,464,100 1,464,100 Total operating expenses 1,508,000 3% (333,910) (409,507) (487,100) (487,100) NET OPERATING LOSS (531,000) 9% NON-OPERATING ITEMS: 14,598 13,279 12,000 12,000 Interest earnings 500 (96%) (2,268) (228) - - Miscellaneous revenues 500 N/A (987) (1,172) (500) (500) Bond expenses (500) - (113,018) (77,029) (80,000) (80,000) Interest expense (71,000) (11%) (101,675) (65,150) (68,500) (68,500) NET NON-OPERATING ITEMS (70,500) 3% 2,560,784 1,360,173 - - Capital contributions - - 2,125,199 885,516 (555,600) (555,600) NET INCOME / (LOSS) (601,500) 8% 25,141,783 27,266,982 28,152,498 28,152,498 Net assets, beginning of year 27,596,898 27,266,982 28,152,498 27,596,898 27,596,898 Net assets, end of year 26,995,398 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 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, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 17,612,240 17,999,639 18,493,000 18,437,001 13,929,147 19,540,000 19,498,000 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty 18,081 - 17,115 - - - - 7003-0000 Omitted Taxes 10,510 1,859 1,098 9,282 (3,366) - - 7010-0000 Del.PP Tax Prior Years - (2,215) - - - - - 7012-0000 Int-Delinquent Taxes 5,081 3,595 3,249 1,676 877 3,000 3,000 7020-0000 Trailer Tax 3,219 2,983 2,492 2,721 2,405 3,000 3,000 7030-0000 Hotel/Motel Room Tax 242,020 102,535 124,624 110,718 33,733 100,000 100,000 7692-0000 PILOT on Exempt Property 2,055 68,790 52,141 49,785 24,214 50,000 48,000 7050-0000 2% Fire Dues 167,682 182,204 - 199,177 198,458 190,000 200,000 448,648 359,751 200,719 373,359 256,321 346,000 354,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 454,853 448,208 447,630 447,782 67,000 447,000 492,000 7100-0001 Computer Aid 196,661 193,697 196,544 201,301 959,141 660,000 660,000 7100-0003 Personal Property Aid - - - 326,379 - 300,000 273,000 7100-0005 Cable Provider Aid - - - - 50,491 50,000 106,000 7101-0000 Ex.Restraint 78,918 - - - - - - 7103-0000 Grant Revenues - 90 7,000 7,700 27,945 - 7,000 7110-0000 Managed Forest Land (MFL) A 74 93 532 136 4 100 - 7130-0000 Grants - Police 31,075 27,281 17,719 17,699 8,390 20,000 18,000 7130-0000 Grants - EMS - - - - 22,968 - - 7130-0000 Grants - Fire 5,840 - - - - - - 7120-0000 Connect.St/Hwy Aids 213,085 155,156 156,009 155,902 116,636 155,000 156,000 7122-0000 Transportation Aids 1,651,962 1,834,475 1,999,524 2,299,452 1,784,950 2,380,000 2,142,000 7130-0000 Grants - Parks - - - 26,505 - - - 7103-0000 Grant Revenue 2,000 - - - - - - 2,634,468 2,659,000 2,824,958 3,482,856 3,037,525 4,012,100 3,854,000 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 55,480 38,830 57,502 60,740 41,998 60,000 60,000 7202-0000 Operator Licenses 18,694 21,166 17,096 23,978 8,085 20,000 20,000 7204-0000 Cigarette License 2,900 3,000 2,700 3,100 2,900 3,000 3,000 7206-0000 Dog Lic-VMF Share 7,426 7,109 6,900 7,014 4,168 7,000 7,000 7214-0000 Theater Licenses - 500 250 250 - 300 300 7218-0000 Trailer Park Licenses 100 100 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 2,444 1,714 1,742 2,148 1,428 1,700 2,000 7222-0000 Amusement Device Licenses 7,550 9,900 11,325 11,175 10,950 11,000 11,000 7258-0000 Dance Permits 4,325 4,355 - - - - - 7266-0000 Itinerant Peddlers Licens 700 2,400 1,250 1,250 800 1,500 1,400 7272-0000 Park Use Permits 29,885 30,075 26,430 24,795 17,512 27,000 25,000 7278-0000 Block Party Permits 150 75 - - - - - 7268-0000 Parking Permits 10,861 10,607 11,961 13,141 8,106 12,000 12,000 7276-0000 Alarm Permits 14,060 13,810 13,990 14,852 14,380 14,000 14,000 7250-0000 Building Permits 653,792 459,871 540,710 609,502 497,287 540,000 600,000 7252-0000 Electrical Permits 160,801 131,487 139,188 152,161 133,265 140,000 150,000 7254-0000 Plumbing Permits 137,168 141,634 135,662 138,388 154,950 135,000 140,000 7256-0000 Heating Permits 112,249 105,593 102,419 102,697 118,369 100,000 110,000 7260-0000 Curb Cuts 3,440 4,560 4,140 4,460 4,880 4,000 4,000 7262-0000 Street Excavation 3,000 2,535 3,700 4,600 1,500 3,500 4,000 7264-0000 Sign Permits 21,225 16,550 12,850 14,175 9,700 15,000 15,000 7270-0000 Occupancy Permits 36,775 21,975 30,375 20,300 17,500 25,000 25,000 7496-0000 Zoning Permit 12,989 10,335 12,313 9,968 12,571 11,000 11,000 7497-0000 Outdoor Cafe Permit 846 348 479 452 668 500 - 1,296,860 1,038,529 1,133,082 1,219,246 1,061,017 1,131,600 1,214,800 RE60 (Fines And Penalties) 7300-0000 Court Receipts 373,224 497,152 409,041 419,008 444,824 470,000 450,000 7310-0000 Parking Violations 64,670 48,266 43,319 57,765 39,762 57,000 55,000 7320-0000 Impounded Dogs 4,363 4,576 - 9,368 5,058 4,000 5,000 7330-0000 False Alarms Penalties 14,597 2,810 12,615 12,951 7,750 13,000 12,000 7422-0008 Blood Analysis Fee 1,053 1,100 1,201 936 569 1,100 1,000 7422-0010 Warrant fees 1,380 1,212 1,092 650 72 1,100 1,000 7330-0000 False Alarms Penalties - - 535 160 - - - 459,287 555,116 467,803 500,838 498,035 546,200 524,000 RE70 (Public Charge For Service) Page 8.1 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget 7400-0000 Acctg Serv Fee - - - 170 59 - - 7490-0000 Matl.Sales&Services 7,206 17,071 25,797 25,041 21,163 25,000 25,000 7494-0000 IRB Fee - 500 - - - - - 7499-0000 Open Records Request 93 321 83 432 25 100 - 7420-0000 Accident&Theft Reports 3,998 4,670 3,589 4,319 2,636 4,000 4,000 7421-2000 Tax Ref Intercept - - 214 - - - - 7421-3000 School Liaison Officer 123,899 132,399 130,724 136,551 70,762 125,000 130,000 7422-0000 Misc PD Revenues 492 440 5,794 364 2,384 500 - 7422-0001 Fingerprints 2,115 2,740 2,660 3,200 1,060 2,500 3,000 7740-0000 Hunting Processing Chg 590 470 470 385 130 500 - 7435-0000 Ambulance Fees 1,637,075 1,970,592 1,981,718 2,450,829 1,411,897 2,000,000 - 7435-0001 Ambul-Non Collecctible (96,058) (140,990) (193,946) (233,127) (92,558) (150,000) - 7435-0003 Ambul-Insur. Adjust (551,513) (758,346) (840,741) (957,142) (583,811) (750,000) - 7330-0001 FD Plan Review fees 13,552 12,594 7,129 9,113 5,296 14,000 9,000 7433-0000 FD Tank Inspections revenue - - 92 - - - - 7435-0000 Ambulance Fees - - - - - - 2,200,000 7435-0001 Ambul-Non Collectible - - - - - - (180,000) 7435-0003 Ambul-Insur. Adjust - - - - - - (850,000) 7436-0005 Contracted Fire Dept Services 191,197 197,358 204,000 211,796 127,000 254,000 263,000 7411-0000 Weed Cut Repayments 4,168 1,930 3,388 2,860 - 3,000 3,000 7412-0000 Weed Cut Admin. Fees 1,500 800 1,050 1,300 - 1,000 1,000 7115-0000 Lannon-Snow Services 3,843 - - - - 10,000 10,000 7440-0000 DPW Matl. Sales - 2,290 - - - - - 7441-0000 DPW Labor Reimb 16,659 25,285 23,481 19,314 22,234 20,000 22,000 7461-0000 Park Vandalism Restitution - 44 74 - - - - 7490-0000 Matl.Sales&Services 50 50 - 48 - - - 7493-0000 House Numbers 1,972 2,060 19,277 2,744 2,151 2,000 2,000 7738-0000 Certif Commty Review Fee 3,558 4,361 8,778 14,218 4,812 6,000 7,000 7742-0000 Code Compliance Inspections - - - 400 - - - 7492-0000 Map & Plat Sales 54 30 23 - 12 - - 7495-0000 OVC Application Fee - - - 1,000 - - - 7735-0000 Special Appearance 3,400 3,000 3,850 3,150 1,850 3,000 3,000 7736-0000 Subdivision Review Fees 6,250 5,400 10,050 9,150 8,300 7,000 9,000 7737-0000 Project Review Fees 9,775 9,250 12,800 10,850 5,650 10,000 10,000 1,383,875 1,494,319 1,410,354 1,716,965 1,011,052 1,587,600 1,671,000 RE80 (Interest Income) 7600-0000 Interest-State Pool 57,522 106,110 48,376 145,685 96,199 210,000 15,000 7600-0206 Interest on Advance - EDMF 40 - - - - - - 7600-0618 Interest on Advance - TID #6 19,752 26,624 46,524 42,454 - 35,000 8,000 7600-0619 Interest on Advance - TID #7 3,298 4,323 5,165 5,035 - 4,000 1,000 7600-0621 Interest on Advance - TID #9 1,910 4,680 13,100 12,776 - 10,000 3,000 7600-0632 Interest on Advance to TID #12 180 394 2 - - - - 7600-0730 Interest on Advance - Sewer - - - 2,948 - - - 7600-0900 Interest Earnings - Other 22,077 38,103 260,463 234,829 89,032 40,000 2,000 7610-0000 Int-Past Due Invoices 4,385 6,392 7,734 7,440 6,439 4,000 7,000 109,164 186,626 381,364 451,167 191,670 303,000 36,000 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under (99) - - - (11) - - 7700-0000 Misc Revenue 7,259 30,154 62,118 42,722 250 20,000 35,560 7705-0000 Misc Donations - 750 10 1,120 4,000 - - 7707-0000 Meno Falls School Dist Rental 32,780 32,780 32,780 40,401 36,843 33,000 44,000 7710-0000 Cable TV Revenues 494,860 397,788 401,908 400,473 223,588 350,000 244,000 7711-0000 Billboard Agreement - - - - - - 30,000 7712-0000 Property Rental 6,461 6,623 6,803 6,944 5,944 6,600 7,000 7713-0000 Tower Lease Agreements 61,627 51,510 80,124 68,992 74,186 71,000 74,000 7713-0010 Soda Agreement 2,320 1,249 676 640 681 1,000 1,000 7720-0000 Sale Of VMF Property 312,116 - 371,466 4,718 2 - - 7750-0000 Misc Rentals 3,600 3,600 3,476 7,081 4,572 4,000 6,000 7780-0000 Settlements-Claims Misc. - 3,120 - 2,514 - - - 7725-0000 Scrap Metal Sales - 116 - - - - - 7422-0011 Deposit Over/Under - - 20 - - - - 7422-0011 Deposit Over/Under - (55) 15 26 10 - - 7705-0000 Misc EMS Donations 8,000 - 7,734 - - - - 7705-0000 Misc Fire Donations - 100 - - - - - 7725-0000 Scrap Metal Sales 1,794 1,446 3,590 1,802 2,873 2,000 2,000 7726-0000 Scrap Oil Sales - - - 445 - - - 7700-0000 Misc Revenue - - - 381 - - - Page 8.2 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget 7705-0000 Park Donations - - - - 1,000 - - 7730-0000 Publication Fees 25,010 23,730 34,670 26,110 18,090 30,000 27,000 955,728 552,911 1,005,390 604,369 372,028 517,600 470,560 RE90 (Other Financing Sources) 7800-0000 Proceeds - Debt Issue - - - - - 1,235,000 - RE92 (Transfers In) 7801-0200 Tfr from SR 32,248 - - - - - - 7801-0618 Transfer from TID 6 61,582 - - - - - - 93,830 - - - - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,316,613 1,294,564 1,266,520 1,190,006 - 1,260,000 1,175,000 RE40 (Intergovernmental) 7125-0000 Road Aids (Fed LRIP) 90,028 - - - - - - RE60 (Fines And Penalties) 7300-0001 Court Fines 79,329 - - - - - - 7300-0002 Court Costs-Local 35,130 - - - - - - 114,459 - - - - - - RE70 (Public Charge For Service) 7422-0003 Terms (Court Ordered) 1,476 - - - - - - 26,516,676 26,140,455 27,183,190 27,975,807 20,356,795 30,479,100 28,797,360 Page 8.3 Village of Menomonee Falls 100-100-000 (Village Board) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 40,656 40,500 36,743 38,914 28,662 41,000 41,000 EX20 (Fringe Benefits) 8010-0000 FICA 3,111 3,098 2,811 2,977 2,193 3,000 3,000 8016-0000 Worker's Comp Insurance 49 52 45 48 48 100 100 3,160 3,150 2,856 3,025 2,241 3,100 3,100 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - 90 - - - EX60 (Contractual Services) 8071-0000 Strategic Planning 9,427 - - - - - - EX70 (Other Operating) 8490-0000 VB general expense 2,032 12,688 2,637 5,423 5,350 4,000 4,500 55,275 56,338 42,236 47,452 36,253 48,100 48,600 Page 8.4 Village of Menomonee Falls 100-110-000 (Village Manager) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 98,467 101,328 103,917 105,762 76,254 108,000 109,000 8001-2000 Vacation Payout 10,715 2,821 8,440 - 2,944 - - 109,182 104,149 112,357 105,762 79,198 108,000 109,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,910 6,396 6,394 6,672 5,771 8,000 8,000 8011-0000 Pension-VMF 7,063 7,150 7,427 7,038 5,227 7,000 7,000 8013-0000 Health Insurance 11,711 12,082 12,401 13,150 11,210 13,000 14,000 8013-0020 Health Insurance Retiree - 156 - - - - - 8014-0000 Dental Insurance 1,724 594 594 594 446 1,000 1,000 8015-0000 Life Insurance 581 674 766 779 594 1,000 1,000 8016-0000 Worker's Comp Insurance 126 131 117 124 126 200 200 8030-0615 Wage/Benefit transfer TID 4 (4,769) (4,778) (5,000) - - - - 8030-0616 Wage/Benefit transfer TID 5 (4,769) (4,778) (5,000) (5,000) - - - 8030-0618 Wage/Bene TID 6 Transfers (9,538) (9,556) (10,000) (10,000) - (10,000) (10,000) 8030-0619 Wage/benefit transfer TID 7 (4,769) (4,778) (5,000) (5,000) - (5,000) (5,000) 8030-0620 Wage/benefit transfers TID 8 (9,538) (9,556) (10,000) (10,000) - (10,000) (10,000) 8030-0621 Wage/benefit transfers TID 9 (9,538) (9,556) (10,000) (10,000) - (10,000) (10,000) 8030-0630 Wage/Benefit Transfer to TID # (9,538) (9,556) (10,000) (10,000) - (10,000) (10,000) 8030-0631 Wage/Benefit Transfer to TID # (4,769) (4,778) (5,000) (5,000) - (5,000) (5,000) 8030-0632 Wage/Benefit Transfer to TID # (4,769) (4,778) (5,000) (5,000) - (5,000) (5,000) 8030-0633 Wage/Benefit Transfer to TID # - - - (5,000) - (5,000) (5,000) 8030-0634 Wage/Benefit Transfer to TID # - - - (5,000) - (5,000) (5,000) (34,882) (34,931) (37,301) (41,643) 23,374 (34,800) (33,800) EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - - - 1,000 1,000 8080-0000 Travel Expenses - - - - - 500 500 - - - - - 1,500 1,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,862 2,582 2,914 1,380 2,220 3,000 3,000 8100-0010 Postage/Shipping 61 - - - - - - 8100-0210 Membership/Publications 1,034 1,060 2,537 1,389 1,410 2,000 2,000 8170-4000 Gas & Diesel Fuel 431 574 501 463 276 800 800 4,388 4,216 5,952 3,232 3,906 5,800 5,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 53 392 193 - 2,185 1,000 1,000 78,741 73,826 81,201 67,351 108,663 81,500 83,500 Page 8.5 Village of Menomonee Falls 100-111-000 (Clerk Services) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 230,910 220,230 248,566 268,782 219,219 281,000 259,000 8001-0000 Overtime 2,707 972 1,065 318 1,003 3,000 - 8001-2000 Vacation Payout 2,250 267 1,020 1,041 - - - 8002-0000 Part Time Wages 55,417 38,856 40,357 35,695 15,765 31,000 21,000 8003-1110 Election Workers Wages 90,461 34,677 86,216 19,938 56,037 90,000 35,000 8008-0000 Retirement/Severance - - - 18,663 5,686 - - 381,745 295,002 377,224 344,437 297,710 405,000 315,000 EX20 (Fringe Benefits) 8010-0000 FICA 21,053 19,338 21,524 24,312 17,699 24,000 21,000 8011-0000 Pension-VMF 17,970 17,166 18,740 19,829 16,031 21,000 19,000 8013-0000 Health Insurance 66,379 65,410 64,139 70,446 63,777 81,000 96,000 8014-0000 Dental Insurance 3,634 3,601 3,412 3,517 2,783 4,000 3,000 8015-0000 Life Insurance 1,306 1,344 1,368 1,451 972 2,000 1,000 8016-0000 Worker's Comp Insurance 496 425 444 411 473 1,000 500 110,838 107,284 109,627 119,966 101,735 133,000 140,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,507 620 1,591 1,796 912 2,500 2,500 8080-0000 Travel Expenses 2,552 880 2,017 3,182 (164) 2,300 2,300 8100-0200 Dues & Subscriptions 10,655 11,722 11,091 12,827 12,188 11,100 12,000 15,714 13,222 14,699 17,805 12,936 15,900 16,800 EX40 (Materials And Supplies) 8100-0000 Office Supplies 3,383 3,019 2,100 1,831 2,098 2,500 2,500 8100-0010 Postage/Shipping 24,456 23,651 16,528 24,861 27,669 27,000 25,000 8100-0110 Elect Expenses 22,845 13,498 23,651 13,131 82,776 30,000 30,000 8100-0220 Notices & Publications 387 530 385 472 488 - - 8100-0230 Records Search 3,304 7,183 5,247 6,097 4,249 4,000 4,000 54,375 47,881 47,911 46,392 117,280 63,500 61,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment - - 10,900 - - - - EX60 (Contractual Services) 8300-1300 Tax Collection Services 36,886 47,979 76,817 193 33,568 38,000 38,000 8300-1301 Parcel List Maintenance 11,819 - 12,307 12,574 6,489 13,000 13,000 8300-1303 Municipal Code - - - - 950 - - 8300-1304 Muni Code Supplements 11,730 5,610 7,195 7,665 3,995 7,000 7,000 60,435 53,589 96,319 20,432 45,002 58,000 58,000 EX70 (Other Operating) 8440-0000 Erroneous Taxes - 1,252 3,880 58,803 (38,950) 1,000 - 8440-1000 Tax Chargebacks - 13,434 - 14,446 - - - 8440-2000 Collection Fees 7,850 2,646 17,317 5,659 2,328 2,000 2,000 8440-7010 Uncoll.Del.PP Taxes 4,704 5,628 (3,414) (1,557) - 3,000 3,000 12,554 22,960 17,783 77,351 (36,622) 6,000 5,000 635,661 539,938 674,463 626,383 538,041 681,400 596,800 Page 8.6 Village of Menomonee Falls 100-120-000 (Human Resources) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 49,395 49,811 51,000 52,432 35,154 53,000 54,000 8001-2000 Vacation Payout 187 - 389 870 405 - - 8002-0000 Part Time Wages 14,546 15,342 15,361 14,623 9,931 16,000 16,000 64,128 65,153 66,750 67,925 45,490 69,000 70,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,646 4,751 4,776 4,842 3,506 5,000 5,000 8011-0000 Pension-VMF 4,201 4,421 4,458 4,418 3,198 5,000 5,000 8013-0000 Health Insurance 14,229 14,484 14,912 15,822 3,253 18,000 9,000 8014-0000 Dental Insurance 783 802 802 802 602 1,000 1,000 8015-0000 Life Insurance 133 138 138 195 191 300 300 8016-0000 Worker's Comp Insurance 77 81 72 76 80 100 100 24,069 24,677 25,158 26,155 10,830 29,400 20,400 EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 934 776 1,771 1,266 175 1,000 1,000 8076-0000 Employee Exams/Evaluations 3,539 4,763 4,420 3,620 2,880 5,000 5,000 8088-0000 Relations/Recognition 1,649 1,417 2,886 2,212 952 2,300 2,300 8089-0000 Employee Assist.Program 6,536 6,458 7,201 6,053 4,478 7,300 7,300 12,658 13,414 16,278 13,151 8,485 15,600 15,600 EX40 (Materials And Supplies) 8100-0000 Office Supplies - - - - 430 - - 8100-0210 Membership/Publications 30 30 - - - - - 30 30 - - 430 - - 100,885 103,274 108,186 107,231 65,235 114,000 106,000 Page 8.7 Village of Menomonee Falls 100-130-000 (Assessing) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX60 (Contractual Services) 8300-1301 Parcel List Maintenance 11,819 12,033 12,307 12,574 6,489 13,000 13,000 8300-1302 Revaluation - - - - - 55,000 - 8300-1305 DOR Manufactg Assessmt 24,614 24,470 24,250 23,633 - 25,000 25,000 8310-1301 Board Of Review - - 187 221 108 - - 8310-1302 Assessing Services 146,000 146,000 146,000 148,500 99,000 150,000 152,500 182,433 182,503 182,744 184,928 105,597 243,000 190,500 182,433 182,503 182,744 184,928 105,597 243,000 190,500 Page 8.8 Village of Menomonee Falls 100-150-000 (Building Maintenance) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 34,681 38,101 40,886 41,559 29,169 43,000 43,000 8001-2000 Vacation Payout 270 - - - - - - 8002-0000 Part Time Wages 19,575 19,946 20,311 20,506 15,064 21,000 21,000 8008-0000 Retirement/Severance 14,497 - - - - - - 69,023 58,047 61,197 62,065 44,233 64,000 64,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,759 4,204 4,339 4,494 3,322 5,000 5,000 8011-0000 Pension-VMF 3,744 3,935 4,031 4,055 3,052 4,000 4,000 8013-0000 Health Insurance 12,916 12,414 12,782 13,562 11,575 15,000 16,000 8014-0000 Dental Insurance 711 687 687 687 516 1,000 1,000 8015-0000 Life Insurance 165 206 232 239 184 300 400 8016-0000 Worker's Comp Insurance 2,210 1,998 1,860 2,104 2,149 3,000 3,000 24,505 23,444 23,931 25,141 20,798 28,300 29,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,150 1,210 45 1,100 - 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 6,090 6,062 6,887 7,091 7,424 7,000 9,000 8110-0000 Department Supplies 987 1,553 996 919 232 1,000 1,000 8110-0100 Small Equip./Tools - 300 15 200 - 200 200 8110-1501 Custodial Supplies 10,049 8,883 10,148 9,122 7,308 10,000 12,500 17,126 16,798 18,046 17,332 14,964 18,200 22,700 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 40,712 44,987 33,646 31,339 17,269 30,000 33,000 8162-4000 RM-Vehicles 62 338 232 - - - - 40,774 45,325 33,878 31,339 17,269 30,000 33,000 EX47 (Property & Equipment) 8188-3001 Equipment 29 - - - - - - EX50 (Utilities) 8200-0010 Light/Power 121,201 108,981 110,160 103,797 66,605 100,000 100,000 8200-0020 Heat (Gas & Oil) 25,625 24,181 27,985 25,977 12,832 35,000 35,000 8200-0030 Water/Sewer VMF 6,450 6,460 7,879 8,025 2,481 7,000 8,000 153,276 139,622 146,024 137,799 81,918 142,000 143,000 EX60 (Contractual Services) 8300-0000 Contracts 26,294 27,668 41,567 41,991 22,912 71,800 49,000 8300-1501 Mechanicals Contract 2,476 9,108 34,226 10,264 10,715 15,400 15,800 8300-1502 Custodial Contract 25,619 24,132 25,918 24,132 18,099 27,000 28,000 54,389 60,908 101,711 76,387 51,726 114,200 92,800 360,272 345,354 384,832 351,163 230,908 397,700 385,900 Page 8.9 Village of Menomonee Falls 100-160-000 (Insurances) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation 6,150 - 5,620 513 3,274 10,000 10,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 6,086 6,452 6,370 6,288 9,432 6,500 6,000 8610-0011 Employment Practice Liability 7,090 7,091 5,187 5,007 8,991 5,100 6,000 8610-0012 Crime Policy 1,808 2,103 2,073 2,482 1,886 2,500 2,000 8610-0030 Boiler & Machinery 1,724 1,829 1,079 990 4,277 1,200 3,000 8610-0040 Volunteer Insurances 310 220 260 241 224 300 - 8610-0050 Prop Damage Insurance 27,500 38,117 24,610 30,945 48,321 26,000 42,000 8610-0060 Prop Damage-Vehicles 20,419 24,283 25,867 26,995 41,634 29,000 37,000 8610-0500 Fitness Reimb - Fire 200 200 200 200 - - - 8610-0700 EFlex FSA 3,632 3,691 3,351 3,833 3,779 4,000 4,000 8612-0000 Claims Settled - 5,904 - 43,750 169 - - 68,769 89,890 68,997 120,731 118,713 74,600 100,000 74,919 89,890 74,617 121,244 121,987 84,600 110,000 Page 8.10 Village of Menomonee Falls 100-170-171 (Municipal Court) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 165,471 158,053 161,794 170,126 121,683 173,000 176,000 8001-0000 Overtime 45 - - - - - - 8001-2000 Vacation Payout 402 82 314 320 - - - 165,918 158,135 162,108 170,446 121,683 173,000 176,000 EX20 (Fringe Benefits) 8010-0000 FICA 11,645 11,306 11,797 12,178 9,027 13,000 14,000 8011-0000 Pension-VMF 8,805 8,607 8,734 9,067 6,760 10,000 10,000 8013-0000 Health Insurance 47,189 43,463 44,129 47,628 10,459 54,000 16,000 8014-0000 Dental Insurance 2,591 2,400 2,367 2,405 1,803 2,000 2,000 8015-0000 Life Insurance 239 242 246 269 225 300 300 8016-0000 Worker's Comp Insurance 210 211 189 201 203 300 300 70,679 66,229 67,462 71,748 28,477 79,600 42,600 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,252 2,743 1,347 2,294 1,330 4,000 4,000 8080-0000 Travel Expenses 481 240 188 92 - 500 500 8082-0000 Clerical Allowance 790 650 500 450 - 1,000 1,000 3,523 3,633 2,035 2,836 1,330 5,500 5,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 197 668 814 1,282 1,163 1,200 1,200 8100-0170 Charge Card Fees 1,697 - - - - - - 1,894 668 814 1,282 1,163 1,200 1,200 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment 8,939 9,000 10,000 10,000 - 10,000 8,000 EX70 (Other Operating) 8100-0002 Teen Court Expense - 13 - - - - - 250,953 237,678 242,419 256,312 152,653 269,300 233,300 Page 8.11 Village of Menomonee Falls 100-170-172 (Village Attorney) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 209,624 212,494 224,113 227,073 119,857 230,000 178,000 8001-0000 Overtime - - - - 22 - - 8001-2000 Vacation Payout - - - - 8,891 - - 8002-0000 Part Time Wages - - - - 7,819 - - 8004-0000 Temporary Help 16,753 17,154 12,868 19,791 1,706 20,000 20,000 8008-0000 Retirement/Severance - - - - 44,711 - - 226,377 229,648 236,981 246,864 183,006 250,000 198,000 EX20 (Fringe Benefits) 8010-0000 FICA 16,586 16,255 17,077 18,234 14,230 19,000 15,000 8011-0000 Pension-VMF 13,673 14,493 14,758 14,854 8,221 16,000 12,000 8013-0000 Health Insurance 37,428 38,097 50,182 53,243 27,448 59,000 45,000 8013-0020 Health Ins Retiree - 61 - - - - - 8014-0000 Dental Insurance 2,085 2,134 2,750 2,750 1,680 3,000 2,000 8015-0000 Life Insurance 830 999 1,078 1,098 473 1,000 1,000 8016-0000 Worker's Comp Insurance 292 307 274 289 293 400 300 70,894 72,346 86,119 90,468 52,345 98,400 75,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,169 3,735 2,486 2,264 1,618 4,000 4,000 8080-0000 Travel Expenses 1,865 400 447 318 - 1,000 1,000 4,034 4,135 2,933 2,582 1,618 5,000 5,000 EX40 (Materials And Supplies) 8100-0205 Legal Resources 9,709 8,100 8,689 8,557 5,169 11,000 11,000 8100-0210 Membership/Publications 1,046 1,088 1,063 1,061 490 1,200 1,200 10,755 9,188 9,752 9,618 5,659 12,200 12,200 EX60 (Contractual Services) 8310-0000 Legal Services 37,133 47,664 135,662 149,999 16,952 77,200 152,000 8310-0007 Real Estate Fees 455 141 264 405 - 700 700 8310-0008 Court Fees 1,861 769 178 100 - 1,500 1,500 39,449 48,574 136,104 150,504 16,952 79,400 154,200 351,509 363,891 471,889 500,036 259,580 445,000 444,700 Page 8.12 Village of Menomonee Falls 100-180-000 (Community Life) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 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 4,175 4,300 3,875 5,000 - 5,000 - 5,175 5,300 4,875 6,000 - 6,000 1,000 EX43 (Community Events) 8110-7401 Community Events 181 115 206 199 130 200 200 8110-7402 Fireworks 20,000 - - - - - - 8110-7403 Senior Transportation 59,446 52,781 52,460 48,892 13,784 55,000 55,000 8110-7404 Parades/Celebrations 10,000 10,465 10,000 10,000 - 10,000 - 8110-7412 ASCAP Music 336 343 350 360 365 400 400 89,963 63,704 63,016 59,451 14,279 65,600 55,600 95,138 69,004 67,891 65,451 14,279 71,600 56,600 Page 8.13 Village of Menomonee Falls 100-190-000 (Financial Services) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 209,929 225,045 234,506 240,160 167,230 259,000 262,000 8001-0000 Overtime - - - 10 64 - - 8001-2000 Vacation Payout - - - 978 1,595 - - 8008-0000 Retirement/Severance 515 - - - - - - 210,444 225,045 234,506 241,148 168,889 259,000 262,000 EX20 (Fringe Benefits) 8010-0000 FICA 15,160 16,375 16,798 17,346 12,451 20,000 20,000 8011-0000 Pension-VMF 13,781 15,342 15,693 15,880 11,504 17,000 18,000 8013-0000 Health Insurance 49,913 60,624 62,419 66,227 39,316 79,000 44,000 8014-0000 Dental Insurance 2,713 3,335 3,334 3,335 1,956 3,000 3,000 8015-0000 Life Insurance 328 405 413 431 359 1,000 1,000 8016-0000 Worker's Comp Insurance 278 300 267 284 304 400 400 82,173 96,381 98,924 103,503 65,890 120,400 86,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 135 - 270 270 - 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,703 1,526 958 1,094 939 2,000 2,000 8100-0210 Membership/Publications 683 922 590 655 625 1,000 1,000 8110-0200 Small Equipment 395 - - - - 500 500 8110-1901 Budget Preparation - - 213 191 - - - 2,781 2,448 1,761 1,940 1,564 3,500 3,500 EX50 (Utilities) 8210-0000 Telephone Service - - - - 293 - - EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 42,850 44,550 51,484 47,835 26,147 63,000 65,000 8300-1920 Bank Charges & Fees 13,386 11,201 8,452 5,710 658 13,000 10,000 8315-0000 OPEB Appraisal - 3,700 - 4,150 - 500 3,500 56,236 59,451 59,936 57,695 26,805 76,500 78,500 EX70 (Other Operating) 8450-0000 Penalties & Interest - 5 305 674 - - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses 2,295 2,111 2,587 2,844 1,461 1,500 1,500 354,064 385,441 398,289 408,074 264,902 461,900 432,900 Page 8.14 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 189,644 191,810 207,040 200,259 133,884 190,000 231,000 8001-0000 Overtime 1,009 2,026 608 - - 1,000 1,000 8001-2000 Vacation Payout - - - 704 - - - 8008-0000 Retirement/Severance - - - 22,141 - - 38,000 190,653 193,836 207,648 223,104 133,884 191,000 270,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,782 14,151 15,054 17,068 9,833 15,000 21,000 8011-0000 Pension-VMF 12,426 13,143 13,711 13,535 9,037 13,000 18,000 8013-0000 Health Insurance 45,737 46,554 49,930 46,097 35,069 47,000 59,000 8014-0000 Dental Insurance 2,496 2,555 2,663 2,283 1,527 2,000 2,000 8015-0000 Life Insurance 664 758 838 704 485 1,000 1,000 8016-0000 Worker's Comp Insurance 239 253 225 264 223 300 400 75,344 77,414 82,421 79,951 56,174 78,300 101,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - 2,712 4,218 9,000 14,000 10,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses - - - - - 2,000 2,000 - - 2,712 4,218 9,000 16,500 12,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 202 159 345 205 184 1,000 1,000 8100-0150 Cabling Supplies - - - 115 - 500 1,000 8100-0155 Security Supplies 893 587 2,003 2,781 1,274 1,300 1,000 8100-0195 A/V - Supplies 44 222 - - - 500 500 8100-0210 Membership/Publications - - - - - 500 500 8110-0000 Department Supplies 1,168 183 335 399 - 1,000 1,000 8110-0200 Small Equipment 93 - 260 - - 500 500 8130-0000 Computer Supplies 31,611 32,438 35,916 37,406 31,013 36,000 41,300 34,011 33,589 38,859 40,906 32,471 41,300 46,800 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 2,055 3,343 - 1,623 82 3,000 12,400 8160-0200 RM - Security System 2,766 6,171 5,709 1,649 2,940 4,000 6,500 8160-8002 RM-Cabling 1,726 1,410 2,653 5,469 - 9,700 22,750 8162-8000 RM-Computer Hardware 4,064 7,497 4,590 5,066 4,769 15,700 18,420 8162-9000 RM-Telephone System 987 40 3,317 16 - 2,500 2,000 11,598 18,461 16,269 13,823 7,791 34,900 62,070 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 42,348 43,021 31,556 31,243 21,621 30,000 31,200 8152-6005 Rent - Datacenter - 17,284 18,391 20,063 15,048 20,400 20,400 42,348 60,305 49,947 51,306 36,669 50,400 51,600 EX47 (Property & Equipment) 8190-4000 Security System 7,758 7,698 - 2,859 92,556 177,000 63,790 8190-5000 Telephone System - - 125,594 3,393 - 2,500 1,500 8190-6000 Furnishings - - - - - 300 250 8190-8000 Computer Hardware 147,967 139,885 174,785 84,175 264,528 380,000 226,100 8190-8095 A/V System 337 2,063 - - - 170,000 22,900 8190-8100 Computer Software 21,661 2,722 362 5,297 4,378 55,000 183,950 8190-9000 Rev Capital Fund Payment 2,950 2,948 - - - - - 180,673 155,316 300,741 95,724 361,462 784,800 498,490 EX50 (Utilities) 8210-0000 Telephone Service 50,693 42,783 46,474 33,537 13,232 60,000 49,800 8211-0000 Emergency Notification Service 679 256 146 49 6 1,000 - 8211-0001 Alarm Monitoring Service 500 500 2,718 2,695 2,695 3,000 3,500 8212-0000 Teletype 3,036 3,036 3,144 3,096 2,502 3,500 3,700 8212-0001 Cellular Data Service 15,797 23,174 22,972 27,055 18,189 29,000 31,300 8212-0003 Cellular Telephone Service 9,576 9,805 8,911 8,629 5,576 11,500 14,300 8212-0004 Internet Service 19,855 28,093 26,748 28,668 14,385 20,000 21,500 8212-0005 WAN Service 78,823 94,422 98,656 81,731 62,338 107,500 109,700 8212-0010 Cable TV Service 921 1,559 2,904 3,408 3,368 5,000 6,750 179,880 203,628 212,673 188,868 122,291 240,500 240,550 EX60 (Contractual Services) Page 8.15 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget 8160-5000 Microsoft Enterprise Agreemen 62,162 62,050 62,050 62,050 46,648 45,000 48,800 8213-0002 Website Hosting Service 24,350 24,278 25,041 19,638 27,631 27,600 28,600 8213-0004 Website Development 2,331 4,150 6,650 4,150 4,943 6,200 6,650 8301-0000 IT Maint/Support 252,786 243,930 302,271 266,315 269,709 330,000 317,850 8302-0000 Consulting 13,230 15,670 70,887 25,480 11,450 108,000 209,000 354,859 350,078 466,899 377,633 360,381 516,800 610,900 1,069,366 1,092,627 1,378,169 1,075,533 1,120,123 1,954,500 1,894,310 Page 8.16 Village of Menomonee Falls 100-200-000 (Police Department) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8002-0000 Part Time Wages - - - - - 62,000 - 8004-0000 Temporary Help - - - 39,368 18,474 - 47,000 - - - 39,368 18,474 62,000 47,000 EX20 (Fringe Benefits) 8010-0000 FICA - - - 3,012 1,413 5,000 4,000 8013-0020 Health Ins Retiree - 11,276 95 - - - - 8014-0010 Dental Ins Retiree - 345 - - - - - 8016-0000 Workers' Comp Insurance 105,143 105,159 99,211 99,246 104,656 143,000 148,000 8020-0000 VEBA 1,862 2,438 2,231 1,557 1,680 2,000 2,000 107,005 119,218 101,537 103,815 107,749 150,000 154,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 45,902 45,275 71,541 45,789 32,969 50,000 58,000 8070-0020 Education Reimbursement 5,495 2,965 5,750 10,000 1,500 1,500 1,500 8075-0000 Recruitment & Personnel 1,791 2,199 4,581 2,237 2,217 2,000 2,000 8076-0000 Employee Exams/Evaluations 6,065 9,933 11,529 9,174 6,902 3,000 2,500 8080-0000 Travel Expenses 504 527 343 576 - 400 400 8090-0000 Uniforms 33,040 37,137 39,406 45,936 33,258 38,000 40,000 8090-0005 Armored Vests - 10,990 7,850 16,543 7,473 12,000 10,000 92,797 109,026 141,000 130,255 84,319 106,900 114,400 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,004 2,534 2,844 3,526 1,791 3,000 3,000 8100-0010 Postage/Shipping 2,542 2,604 2,912 3,581 2,787 3,000 3,000 8100-0025 Printing 3,392 581 4,056 1,479 120 3,000 2,500 8100-0170 Charge Card Fees 4,971 1,956 435 - 63 2,000 1,000 8110-0000 Department Supplies 7,529 7,942 4,800 6,830 8,705 8,000 8,000 8110-0001 Towing & Storage 1,212 570 993 - - 200 100 8110-0002 Red Tags 100 (33) - - - - - 8110-0200 Small Equipment 3,719 5,752 14,748 1,188 2,794 4,000 4,000 8110-2001 Investigative Expenses 5,599 5,216 5,510 5,007 2,477 4,500 4,500 8150-0000 Accreditation Expenses 141 1,253 650 650 1,422 1,000 650 8170-4000 Gas & Diesel Fuel 73,645 67,594 73,103 71,834 40,301 90,000 80,000 8170-4020 Supplies-Vehicles 2,185 1,553 2,205 2,244 1,378 2,500 2,500 107,039 97,522 112,256 96,339 61,838 121,200 109,250 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios - 10 - - - - - 8162-3000 RM-Equipment 1,628 1,792 1,312 2,780 3,441 2,000 2,000 8162-4000 RM-Vehicles 46,952 32,194 49,651 56,224 32,071 45,000 45,000 8162-4100 RM-Radio Equip. 4,124 3,169 899 698 560 2,000 2,000 52,704 37,165 51,862 59,702 36,072 49,000 49,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 94,800 101,738 187,506 27,534 127,662 129,500 145,000 8188-4100 Radio Hardware 1,000 1,969 3,344 2,079 - 3,000 2,000 8190-6000 Furnishings 670 1,040 272 1,178 256 1,000 1,000 8190-6400 PD Fixed Assets 7,494 8,844 2,820 6,295 7,024 12,000 12,000 8190-8102 Software Modif/Adjust 22,600 - - - - - - 8190-9000 Rev Capital Fund Payment - - 26,000 57,000 - 60,000 60,000 126,564 113,591 219,942 94,086 134,942 205,500 220,000 EX50 (Utilities) 8200-0010 Light/Power 3,533 3,695 3,520 4,149 2,367 2,200 2,200 8200-0020 Heat (Gas & Oil) (80) 146 15 50 635 500 500 3,453 3,841 3,535 4,199 3,002 2,700 2,700 EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 13,524 14,286 28,096 24,616 40,388 41,000 41,800 8304-0000 Crossing Guard Contract 85,684 82,418 87,810 44,132 - - - 99,208 96,704 115,906 68,748 40,388 41,000 41,800 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 13,976 13,976 13,976 13,976 - 14,000 14,000 602,746 591,043 760,014 610,488 486,784 752,300 752,150 Page 8.17 Village of Menomonee Falls 100-200-200 (Police Union) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 3,279,440 3,116,886 3,109,053 3,290,396 2,423,348 3,518,000 3,674,000 8001-0000 Overtime 96,227 72,855 109,345 99,764 80,478 91,000 100,000 8001-2000 Vacation Payout 8,920 18,059 21,991 14,932 26,367 6,000 6,000 8001-2001 Holiday Payout 23,298 15,094 15,047 8,834 - 9,000 11,000 8001-2002 Comp-Time Payout 66,885 100,633 209,257 136,107 71,305 99,000 104,000 8008-0000 Retirement/Severance 28,166 37,929 111,120 58,961 53,558 45,000 - 3,502,936 3,361,456 3,575,813 3,608,994 2,655,056 3,768,000 3,895,000 EX20 (Fringe Benefits) 8010-0000 FICA 254,236 252,463 261,079 262,774 197,873 287,000 297,000 8011-0000 Pension-VMF 327,867 371,404 384,361 383,647 301,414 441,000 460,000 8012-0000 Pension-EE (VMF Paid) 177,735 177,832 166,010 134,444 85,154 128,000 121,000 8013-0000 Health Insurance 538,302 566,467 578,556 655,320 479,645 782,000 726,000 8014-0000 Dental Insurance 35,897 38,406 35,101 40,810 27,407 39,000 38,000 8015-0000 Life Insurance 5,027 4,921 4,313 3,766 3,028 4,000 4,000 1,339,064 1,411,493 1,429,420 1,480,761 1,094,521 1,681,000 1,646,000 4,842,000 4,772,949 5,005,233 5,089,755 3,749,577 5,449,000 5,541,000 Page 8.18 Village of Menomonee Falls 100-200-202 (Police Clerks) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 582,889 521,866 510,096 461,673 332,067 502,000 513,000 8001-0000 Overtime 786 5,822 3,083 23,835 8,710 1,000 4,000 8001-2000 Vacation Payout - 6,420 609 2,867 1,255 - - 8001-2002 Comp-Time Payout 25,596 20,763 15,705 6,884 - - - 8002-0000 Part Time Wages 24,685 376 - - - - - 8008-0000 Retirement/Severance 17,862 36,318 328 21,478 (36) - - 651,818 591,565 529,821 516,737 341,996 503,000 517,000 EX20 (Fringe Benefits) 8010-0000 FICA 47,448 41,326 38,404 38,794 24,657 38,000 40,000 8011-0000 Pension-VMF 41,696 35,703 35,310 32,950 23,003 34,000 35,000 8013-0000 Health Insurance 165,305 155,722 163,961 144,229 109,625 156,000 164,000 8014-0000 Dental Insurance 9,398 8,352 8,662 7,188 4,809 7,000 7,000 8015-0000 Life Insurance 1,646 1,495 1,488 958 634 1,000 1,000 265,493 242,598 247,825 224,119 162,728 236,000 247,000 917,311 834,163 777,646 740,856 504,724 739,000 764,000 Page 8.19 Village of Menomonee Falls 100-200-203 (Police Aides) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8001-0000 Overtime 136 - 74 17 89 - - 8001-2000 Vacation Payout 687 458 - - - - - 8002-0000 Part Time Wages 152,733 130,443 138,338 153,267 115,529 165,000 160,000 153,556 130,901 138,412 153,284 115,618 165,000 160,000 EX20 (Fringe Benefits) 8010-0000 FICA 11,782 10,119 10,606 11,691 8,816 13,000 12,000 8011-0000 Pension-VMF 1,478 1,435 51 230 - - - 8012-0000 Pension-EE (VMF Paid) 316 - - - - - - 13,576 11,554 10,657 11,921 8,816 13,000 12,000 167,132 142,455 149,069 165,205 124,434 178,000 172,000 Page 8.20 Village of Menomonee Falls 100-200-205 (Police Command) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,273,360 1,305,411 1,272,591 1,390,991 1,040,131 1,441,000 1,510,000 8001-2000 Vacation Payout 35,284 42,964 37,443 12,845 23,804 17,000 19,000 8001-2001 Holiday Payout 31,040 31,616 34,027 34,390 - 32,000 37,000 8008-0000 Retirement/Severance 28,408 31,291 48,430 - 47,326 118,000 - 1,368,092 1,411,282 1,392,491 1,438,226 1,111,261 1,608,000 1,566,000 EX20 (Fringe Benefits) 8010-0000 FICA 99,592 101,141 100,962 102,041 80,862 123,000 120,000 8011-0000 Pension-VMF 130,535 149,275 149,719 155,324 124,701 190,000 186,000 8012-0000 Pension-EE (VMF Paid) 89,753 87,957 84,007 87,532 66,059 102,000 93,000 8013-0000 Health Insurance 197,023 185,741 171,961 219,005 159,716 258,000 251,000 8014-0000 Dental Insurance 14,660 13,577 13,005 13,363 10,451 13,000 14,000 8015-0000 Life Insurance 3,478 3,132 2,597 2,987 2,744 4,000 4,000 8021-0000 Nationwide - VMF 5,400 5,400 5,400 9,000 - 9,000 - 540,441 546,223 527,651 589,252 444,533 699,000 668,000 1,908,533 1,957,505 1,920,142 2,027,478 1,555,794 2,307,000 2,234,000 Page 8.21 Village of Menomonee Falls 100-200-206 (Police Business Office) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 194,144 198,918 206,673 206,675 145,907 205,000 211,000 8001-0000 Overtime 502 - - 266 353 - - 8001-2000 Vacation Payout 2,332 2,378 2,426 2,210 1,096 - 1,000 8008-0000 Retirement/Severance - - - 27,218 - - - 196,978 201,296 209,099 236,369 147,356 205,000 212,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,676 14,998 15,464 17,745 11,104 16,000 16,000 8011-0000 Pension-VMF 12,976 13,650 13,873 13,661 9,947 14,000 14,000 8013-0000 Health Insurance 34,847 35,470 36,520 52,472 30,849 61,000 50,000 8014-0000 Dental Insurance 1,854 1,890 1,898 2,619 2,001 3,000 3,000 8015-0000 Life Insurance 597 612 692 465 286 400 400 64,950 66,620 68,447 86,962 54,187 94,400 83,400 261,928 267,916 277,546 323,331 201,543 299,400 295,400 Page 8.22 Village of Menomonee Falls 100-210-000 (EMS) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,177,483 1,169,622 1,550,720 1,558,324 1,163,454 2,031,000 - 8001-0000 Overtime 143,726 125,119 175,329 326,316 301,093 126,000 - 8001-2000 Vacation Payout 18,295 29,712 13,244 7,825 24,381 - - 8001-2001 Holiday Payout 1,806 730 1,424 - - - - 8002-0000 Part Time Wages 723,591 1,074,420 839,681 801,774 512,167 739,000 - 8008-0000 Retirement/Severance 13,516 10,430 - - 52,181 - - 2,078,417 2,410,033 2,580,398 2,694,239 2,053,276 2,896,000 - EX20 (Fringe Benefits) 8010-0000 FICA 146,475 181,676 189,756 201,589 154,245 222,000 - 8011-0000 Pension-VMF 162,092 228,347 250,789 268,254 216,361 295,000 - 8012-0000 Pension-EE (VMF Paid) 11,563 5,575 5,225 3,806 - - - 8013-0000 Health Insurance 243,784 257,900 367,908 397,057 308,722 566,000 - 8014-0000 Dental Insurance 13,029 14,714 19,352 19,598 13,878 24,000 - 8015-0000 Life Insurance 2,110 2,710 3,110 3,409 1,991 5,000 - 8016-0000 Workers' Comp Insurance 48,722 64,542 55,563 60,300 71,343 98,000 - 8021-0000 Nationwide - VMF 1,800 1,800 1,800 - - - - 629,575 757,264 893,503 954,013 766,540 1,210,000 - EX30 (Employee Training/Expense) 8070-0003 Training-EMS 7,589 5,175 5,308 10,315 5,535 10,000 - 8075-0000 Recruitment & Personnel - - - 4,200 20,664 - - 7,589 5,175 5,308 14,515 26,199 10,000 - EX40 (Materials And Supplies) 8110-2201 Tech Supplies & Expenses 17,869 12,339 10,249 7,019 21,503 18,000 - 8110-2202 Ambulance Supplies 48,189 54,326 55,572 61,344 65,735 55,000 - 8170-4000 Gas & Diesel Fuel 4,578 15,007 17,625 18,714 9,206 15,000 - 70,636 81,672 83,446 87,077 96,444 88,000 - EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 1,640 25,371 12,822 47,768 13,536 15,000 - EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment 49,000 88,000 123,000 138,000 - 127,000 - EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp 64,904 69,218 80,942 89,486 59,659 50,000 - 8160-4200 EMS 800 Mhz Radio 8,915 9,518 11,212 9,085 21,422 25,900 - 8300-1902 Management Services - - - - 32,848 - - 73,819 78,736 92,154 98,571 113,929 75,900 - EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 10,482 10,482 10,482 10,482 - 10,500 - 2,921,158 3,456,733 3,801,113 4,044,665 3,069,924 4,432,400 - Page 8.23a Village of Menomonee Falls 100-220-000 (Fire Department) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX20 (Fringe Benefits) 8016-0000 Workers' Comp Insurance 5,719 7,540 6,484 6,782 8,043 11,000 96,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 475 - 76 - - - - 8070-0002 Training-Admin 780 1,564 850 160 173 1,000 5,000 8070-0003 Training-EMS 246 191 170 1,039 - 300 10,000 8070-0004 Training-Fire 8,879 4,274 5,851 3,411 3,533 6,500 10,000 8070-0006 Training-Prev - 624 - - - 800 5,000 8070-0020 Education Reimbursement 355 225 2,685 1,760 - 2,000 25,000 8075-0000 Recruitment & Personnel 1,033 2,580 3,225 2,592 5,221 3,000 2,500 8076-0000 Employee Exams/Evaluations 11,980 11,369 9,595 1,408 9,449 10,000 2,500 8080-0000 Travel Expenses - - - - 79 200 2,500 8090-0000 Uniforms 32,408 18,472 21,705 62,619 7,128 25,000 30,000 8100-0200 Dues & Subscriptions 2,558 2,096 2,404 2,479 1,995 2,000 2,500 58,714 41,395 46,561 75,468 27,578 50,800 95,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 871 1,030 1,068 1,042 673 1,000 1,000 8100-0010 Postage/Shipping 1,376 800 1,419 940 870 1,200 1,200 8110-0000 Department Supplies 1,600 2,117 1,775 1,507 3,013 1,800 3,500 8110-2201 Tech Supplies & Expenses 21,732 18,482 15,376 18,116 10,237 20,000 38,000 8110-2202 Ambulance Supplies 1,660 - - - - - 55,000 8110-2203 Fire Prevention 961 1,306 1,435 1,247 1,048 1,300 2,500 8110-2205 Hazard Material 150 - - - - 500 500 8170-2000 Supplies-Building 6,925 8,746 8,543 7,512 4,698 8,500 8,500 8170-4000 Gas & Diesel Fuel 32,405 23,803 31,312 24,597 13,225 30,000 45,000 67,680 56,284 60,928 54,961 33,764 64,300 155,200 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 7,677 501 2,895 434 400 400 - 8162-2000 RM-Building 27,863 30,079 29,073 49,338 14,026 26,000 26,000 8162-4000 RM-Vehicles 74,863 68,446 67,539 132,629 63,807 100,000 100,000 110,403 99,026 99,507 182,401 78,233 126,400 126,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 165 - - 4,483 21,270 1,400,000 - 8188-4100 Radio Hardware 365 738 548 658 201 1,000 1,000 8190-6000 Furnishings - - 530 - 500 500 500 8190-9000 Rev Capital Fund Payment 310,000 260,000 115,306 260,000 - 330,000 478,000 310,530 260,738 116,384 265,141 21,971 1,731,500 479,500 EX50 (Utilities) 8200-0010 Light/Power 61,345 60,727 60,705 66,369 37,753 50,000 65,000 8200-0020 Heat (Gas & Oil) 32,497 30,838 36,559 30,618 13,948 42,000 33,000 8200-0030 Water/Sewer VMF 7,697 5,479 5,551 5,483 3,674 6,000 6,000 101,539 97,044 102,815 102,470 55,375 98,000 104,000 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp - - - - - - 85,000 8160-4200 FD 800 Mhz Radio 3,506 4,798 5,201 6,511 11,066 11,000 42,000 8300-1902 Management Services - - - - 3,650 - - 3,506 4,798 5,201 6,511 14,716 11,000 127,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 3,494 3,494 3,494 3,494 - 3,500 14,000 661,585 570,319 441,374 697,228 239,680 2,096,500 1,196,700 Page 8.23b Village of Menomonee Falls 100-220-221 (Part-Time Fire) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8001-0000 Overtime 3,796 1,121 1,081 5,811 1,488 8,000 55,000 8001-2000 Vacation Payout - - 77 - 528 - - 8002-0000 Part Time Wages 352,106 120,834 81,445 143,644 56,692 81,000 910,000 355,902 121,955 82,603 149,455 58,708 89,000 965,000 EX20 (Fringe Benefits) 8010-0000 FICA 27,391 9,279 6,915 11,399 4,493 7,000 74,000 8011-0000 Pension-VMF 13,647 9,585 7,019 10,380 5,160 5,000 58,000 8012-0000 Pension-EE (VMF Paid) 4,230 7 - - - - - 8013-0000 Health Insurance - - - - 68 - - 8014-0000 Dental Insurance - - - - 3 - - 8015-0000 Life Insurance 157 63 59 67 47 100 1,000 45,425 18,934 13,993 21,846 9,771 12,100 133,000 401,327 140,889 96,596 171,301 68,479 101,100 1,098,000 Page 8.24 Village of Menomonee Falls 100-220-222 (Fire Union) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 37,287 87,485 96,834 130,068 97,280 151,000 1,488,000 8001-0000 Overtime 16,182 12,692 18,958 35,912 31,967 12,000 200,000 8001-2000 Vacation Payout 46 - 592 - 2,016 - - 8008-0000 Retirement/Severance 1,502 - - - - - - 55,017 100,177 116,384 165,980 131,263 163,000 1,688,000 EX20 (Fringe Benefits) 8010-0000 FICA 7,441 5,652 9,376 12,890 9,619 12,000 129,000 8011-0000 Pension-VMF 9,462 8,349 14,349 17,299 15,284 19,000 201,000 8012-0000 Pension-EE (VMF Paid) 309 - - - - - - 8013-0000 Health Insurance 22,747 17,291 35,836 32,674 27,288 45,000 377,000 8014-0000 Dental Insurance 1,062 762 1,732 1,445 1,117 2,000 16,000 8015-0000 Life Insurance 74 76 133 107 102 200 2,000 41,095 32,130 61,426 64,415 53,410 78,200 725,000 96,112 132,307 177,810 230,395 184,673 241,200 2,413,000 Page 8.25 Village of Menomonee Falls 100-220-225 (Fire Command) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 71,590 60,748 73,653 72,323 60,504 69,000 730,000 8001-0000 Overtime - - - - - - - 8001-2000 Vacation Payout 2,431 2,821 1,291 817 1,316 - - 8008-0000 Retirement/Severance - - - - 3,277 - - 74,021 63,569 74,944 73,140 65,097 69,000 730,000 EX20 (Fringe Benefits) 8010-0000 FICA 9,540 5,997 5,575 5,719 4,941 5,000 56,000 8011-0000 Pension-VMF 12,209 8,733 8,230 8,334 7,152 8,000 87,000 8012-0000 Pension-EE (VMF Paid) 1,650 1,726 1,741 1,291 - - - 8013-0000 Health Insurance 8,131 8,276 1,864 11,302 5,921 15,000 134,000 8014-0000 Dental Insurance 1,529 945 444 868 377 1,000 6,000 8015-0000 Life Insurance 359 261 243 269 140 200 2,000 8021-0000 Nationwide - VMF 1,800 1,800 1,800 - - - - 35,218 27,738 19,897 27,783 18,531 29,200 285,000 109,239 91,307 94,841 100,923 83,628 98,200 1,015,000 Page 8.26 Village of Menomonee Falls 100-220-230 (Fire Business Office) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries (843) 5,630 5,765 6,023 3,687 6,000 54,000 8001-2000 Vacation Payout - - - - 865 - - 8002-0000 Part Time Wages 761 758 760 737 215 1,000 - 8008-0000 Retirement/Severance - - - - 2,521 - - (82) 6,388 6,525 6,760 7,288 7,000 54,000 EX20 (Fringe Benefits) 8010-0000 FICA 458 468 479 483 549 1,000 4,000 8011-0000 Pension-VMF 365 382 385 383 250 400 4,000 8013-0000 Health Insurance 2,033 2,069 2,130 2,260 1,026 3,000 10,000 8014-0000 Dental Insurance 112 114 115 114 44 100 400 8015-0000 Life Insurance 17 18 25 32 7 - 100 2,985 3,051 3,134 3,272 1,876 4,500 18,500 2,903 9,439 9,659 10,032 9,164 11,500 72,500 Page 8.27 Village of Menomonee Falls 100-230-000 (Public Fire Protection) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,573,861 1,573,861 1,573,861 1,573,861 - 1,574,000 1,574,000 1,573,861 1,573,861 1,573,861 1,573,861 - 1,574,000 1,574,000 Page 8.28 Village of Menomonee Falls 100-260-000 (Weed Control) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 24,900 23,592 17,024 27,670 18,097 26,000 24,000 8001-0000 Overtime - - - - 38 - - 8001-2000 Vacation Payout - - 14 - - - - 8008-0000 Retirement/Severance - 5,343 - 1,472 - - - 24,900 28,935 17,038 29,142 18,135 26,000 24,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,858 2,227 1,223 2,173 1,351 2,000 2,000 8011-0000 Pension-VMF 1,641 1,661 1,083 1,822 1,230 2,000 2,000 8013-0000 Health Insurance 5,518 5,961 2,942 6,538 5,236 7,000 11,000 8014-0000 Dental Insurance 297 324 152 323 228 300 500 8015-0000 Life Insurance 157 133 100 81 48 100 100 8016-0000 Workers' Comp Insurance 770 875 713 1,023 868 1,000 1,000 10,241 11,181 6,213 11,960 8,961 12,400 16,600 EX40 (Materials And Supplies) 8100-0220 Notices & Publications - - - 32 30 - - EX60 (Contractual Services) 8300-0000 Contracts 4,946 1,987 3,729 3,759 1,073 3,000 3,000 40,087 42,103 26,980 44,893 28,199 41,400 43,600 Page 8.29 Village of Menomonee Falls 100-280-000 (Emergency Government) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 845 - - 623 591 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 6 - - - - 800 800 8162-4300 RM-Sirens 3,488 1,635 11,773 - - 3,600 2,000 3,494 1,635 11,773 - - 4,400 2,800 EX50 (Utilities) 8200-2801 Recurring Charges - - - - - 700 700 4,339 1,635 11,773 623 591 5,800 4,200 Page 8.30 Village of Menomonee Falls 100-290-000 (Public Safety Commission) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 52 140 295 78 79 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 9,803 10,240 11,259 12,242 87 11,000 11,000 EX60 (Contractual Services) 8300-2901 HAWS Contract 9,570 - 9,570 9,570 9,570 9,600 9,600 19,425 10,380 21,124 21,890 9,736 21,100 21,100 Page 8.31 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 811,296 841,772 923,143 895,310 668,099 940,000 958,000 8001-0000 Overtime 53,493 39,804 60,810 61,712 28,176 55,000 60,000 8001-2000 Vacation Payout 2,168 4,094 3,536 845 862 - - 8001-2002 Comp-Time Payout 1,268 1,711 2,228 4,533 - - - 8004-0000 Temporary Help 4,702 11,341 20,697 11,126 13,738 11,000 17,000 8008-0000 Retirement/Severance 829 417 39,951 52,950 - - - 873,756 899,139 1,050,365 1,026,476 710,875 1,006,000 1,035,000 EX20 (Fringe Benefits) 8010-0000 FICA 63,870 66,601 78,375 76,808 52,582 77,000 79,000 8011-0000 Pension-VMF 56,665 60,291 68,783 63,343 47,095 67,000 69,000 8013-0000 Health Insurance 208,986 212,352 234,079 201,840 168,248 246,000 230,000 8014-0000 Dental Insurance 11,733 12,441 12,090 8,736 6,972 10,000 9,000 8014-0010 Dental Ins Retiree - 286 - - - - - 8015-0000 Life Insurance 2,701 3,022 3,334 3,060 1,908 3,000 2,000 8016-0000 Worker's Comp Insurance 26,786 30,325 27,563 30,758 31,671 43,000 40,000 8030-0000 Wage/Benefit Transfers (4,115) (9,443) (7,983) (7,582) - (5,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (273,887) (291,277) (226,654) (276,195) (122,921) (248,000) (255,000) 92,739 84,598 189,587 100,768 185,555 193,000 169,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,210 100 1,836 1,432 270 500 500 8090-0000 Uniforms/Protective Equipment 16,525 17,476 18,436 18,257 16,815 18,000 18,500 17,735 17,576 20,272 19,689 17,085 18,500 19,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 675 443 1,222 2,809 235 500 500 8100-0210 Membership/Publications 850 753 908 743 843 400 500 8110-0000 Department Supplies 11,407 7,214 11,472 6,771 2,615 8,000 8,000 8110-1201 Safety Supplies - - 172 843 - - - 8170-4000 Gas & Diesel Fuel 63,529 75,132 112,514 132,332 59,834 140,000 140,000 8182-1400 Street Light Projects (2,614) 20,695 30,850 750 13,530 50,000 20,000 8182-1401 Traffic Signals 13,322 4,135 32,500 7,651 18,132 10,000 15,000 8182-1402 Signs & Markings 16,846 30,031 12,664 16,062 17,969 17,000 17,000 8182-1403 Street Repairs - Small 10,265 6,422 8,179 8,151 5,253 7,500 8,000 8182-1404 Street/Road Maint/Repair 700,874 699,365 697,667 700,961 74,046 1,075,000 700,000 8182-1405 Storm Sewer Maintenance 28 - - - - - - 8182-1407 Priv.Driv.Culvert Repair 4,666 834 2,597 3,203 158 3,000 3,000 8182-1410 Pavement Marking 10,857 25,349 29,597 5,253 32,389 38,000 38,000 830,705 870,373 940,342 885,529 225,004 1,349,400 950,000 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights (8,531) 29,904 (32,241) 5,843 (3,100) 13,000 13,000 8162-4001 RM-Fuel System 6,506 1,862 208 690 720 4,000 2,000 8162-4100 RM-Radio Equip. - - 1,082 1,036 - 1,000 4,000 (2,025) 31,766 (30,951) 7,569 (2,380) 18,000 19,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 779 104 5,539 350 - 1,000 1,000 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 41,756 2,338 6,097 3,124 1,638 6,000 6,000 8188-4100 Radio Hardware - - - - - 500 500 8190-9000 Rev Capital Fund Payment 440,000 525,000 626,000 636,000 - 798,000 906,000 481,756 527,338 632,097 639,124 1,638 804,500 912,500 EX50 (Utilities) 8200-4001 Street Light Power 514,334 508,911 510,819 535,169 287,501 490,000 525,000 8200-4002 Traffic Signal Power 17,688 17,451 18,676 22,213 11,229 19,000 20,000 532,022 526,362 529,495 557,382 298,730 509,000 545,000 EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 486 561 356 956 - 2,000 2,000 8110-4001 Sand/Salt/Calciumchloride 505,334 457,092 384,703 449,314 56,368 440,000 445,000 8110-4002 Welding Supplies 6,154 5,737 9,291 7,421 5,828 7,000 7,000 8110-4007 Alternative Fuel Supplies 965 2,925 2,551 619 1,442 2,000 2,000 8110-4012 Spring Brush Pick-up - - - 136 - - - 8110-4100 Abandoned Haz.Mat.Disposl - - - 90 - 20,000 20,000 Page 8.32 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget 8110-4101 Household Hazardous Mater - 55 - - - - - 512,939 466,370 396,901 458,536 63,638 471,000 476,000 EX60 (Contractual Services) 8300-0000 Contracts 75,880 31,780 77,760 103,898 49,210 90,000 95,000 8300-3403 Taxes - Dumping - - - - 1,803 12,000 12,000 75,880 31,780 77,760 103,898 51,013 102,000 107,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 11,204 10,016 9,009 11,463 8,772 10,000 11,000 3,427,490 3,465,422 3,820,416 3,810,784 1,559,930 4,482,400 4,244,500 Page 8.33 Village of Menomonee Falls 100-420-000 (Equipment Maintenance) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 194,496 187,524 195,514 200,649 146,802 208,000 215,000 8001-0000 Overtime 9,080 4,827 10,835 16,910 7,062 10,000 13,000 8001-2000 Vacation Payout 319 325 332 169 172 - - 8001-2002 Comp-Time Payout 64 178 171 - - - - 203,959 192,854 206,852 217,728 154,036 218,000 228,000 EX20 (Fringe Benefits) 8010-0000 FICA 15,224 14,448 15,387 16,259 11,218 17,000 17,000 8011-0000 Pension-VMF 13,393 13,056 13,753 14,220 10,397 15,000 15,000 8013-0000 Health Insurance 32,451 27,858 36,292 38,506 24,065 44,000 41,000 8014-0000 Dental Insurance 1,724 1,501 1,878 1,878 1,533 2,000 2,000 8015-0000 Life Insurance 393 505 630 650 503 1,000 1,000 8016-0000 Worker's Comp Insurance 5,354 6,399 5,950 6,742 6,986 10,000 9,000 68,539 63,767 73,890 78,255 54,702 89,000 85,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,610 - 1,321 1,298 - 2,000 2,000 8090-0000 Uniforms 8,303 8,664 7,785 8,767 4,026 9,500 9,500 10,913 8,664 9,106 10,065 4,026 11,500 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies - - 314 - (95) - - 8100-0210 Membership/Publications 3,638 3,757 3,564 2,102 1,967 2,000 2,500 8110-0000 Department Supplies 159,577 173,515 164,871 153,215 137,647 155,000 165,000 8110-0009 Plow blade costs 6,681 11,009 14,350 23,089 26,590 14,000 25,000 8110-0100 Small Equip./Tools 1,948 3,349 3,147 2,020 657 3,000 3,000 171,844 191,630 186,246 180,426 166,766 174,000 195,500 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 876 1,212 717 285 1,294 1,000 1,000 8162-4000 RM-Vehicles - 2,838 624 4,102 2,561 - - 876 4,050 1,341 4,387 3,855 1,000 1,000 EX51 (DPW Activities) 8110-4002 Welding Supplies 99 - 203 - - - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 7,957 18,594 15,271 32,938 7,879 20,000 20,000 464,187 479,559 492,909 523,799 391,264 513,500 541,000 Page 8.34 Village of Menomonee Falls 100-440-000 (Garages) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 191 24 143 61 4 - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 16,732 1,897 8,425 20,879 29,035 15,000 20,000 EX50 (Utilities) 8200-0010 Light/Power 26,616 25,896 50,477 54,243 36,782 45,000 53,000 8200-0020 Heat (Gas & Oil) 28,968 26,942 45,551 40,989 23,006 55,000 45,000 8200-0030 Water/Sewer VMF 3,050 3,494 3,338 5,041 4,106 6,000 6,500 8200-0040 Util - Otto Property 152 - - - - - - 8200-2201 Alarm System 839 839 - - - - - 59,625 57,171 99,366 100,273 63,894 106,000 104,500 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan - - 13,064 39,216 20,363 33,000 35,000 76,548 59,092 120,998 160,429 113,296 154,000 159,500 Page 8.35 Village of Menomonee Falls 100-580-582 (Old Falls Village) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 5,879 19,577 15,567 6,744 12,804 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 6,361 5,235 7,376 7,562 3,558 7,000 8,000 8200-0020 Heat (Gas & Oil) 2,037 2,418 3,314 2,982 1,915 4,000 4,000 8200-0030 Water/Sewer VMF 1,604 1,917 2,155 1,686 836 2,000 2,000 8200-2201 Alarm System - 719 - - 419 700 700 10,002 10,289 12,845 12,230 6,728 13,700 14,700 15,881 29,866 28,412 18,974 19,532 28,700 29,700 Page 8.36 Village of Menomonee Falls 100-620-000 (Park Operations) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 297,718 291,389 237,225 301,153 200,368 334,000 319,000 8001-0000 Overtime 14,022 8,726 12,574 17,044 8,326 18,000 18,000 8001-2000 Vacation Payout 1,705 6,838 2,671 676 690 - - 8001-2002 Comp-Time Payout 411 56 - 690 - - - 8004-0000 Temporary Help 21,488 12,876 10,297 17,626 24,611 42,000 46,000 8008-0000 Retirement/Severance 657 24,570 14,573 - - - - 336,001 344,455 277,340 337,189 233,995 394,000 383,000 EX20 (Fringe Benefits) 8010-0000 FICA 24,971 26,255 20,843 25,119 17,434 30,000 29,000 8011-0000 Pension-VMF 20,673 21,006 17,012 21,122 14,191 24,000 23,000 8013-0000 Health Insurance 72,066 84,562 63,796 105,024 58,095 123,000 82,000 8014-0000 Dental Insurance 3,910 4,691 3,404 5,317 3,311 5,000 5,000 8015-0000 Life Insurance 1,379 1,407 1,216 1,332 1,002 1,000 1,000 8016-0000 Worker's Comp Insurance 10,601 11,994 10,668 11,989 12,471 17,000 15,000 133,600 149,915 116,939 169,903 106,504 200,000 155,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 100 330 - - 220 300 300 EX40 (Materials And Supplies) 8100-0210 Membership/Publications - 100 - - - - - 8110-0000 Department Supplies 8,477 7,861 9,874 16,066 12,597 12,000 12,000 8110-1501 Custodial Supplies 4,124 7,068 2,627 2,914 2,626 6,000 7,500 8110-6201 Main Pk Bldg Supplies 440 - - - - - - 8110-6203 Chemicals 1,596 2,065 2,364 1,555 2,516 1,600 2,000 8170-4000 Gas & Diesel Fuel 8,918 7,592 10,356 7,237 6,340 16,000 16,000 8182-1402 Signs & Markings 8,145 7,154 7,055 5,208 1,090 5,000 5,000 8182-1620 Misc Park Improvements 1,523 41,097 2,415 - 854 1,000 1,000 8182-1623 Park Vandalism 980 440 (161) 650 - 1,000 1,000 34,203 73,377 34,530 33,630 26,023 42,600 44,500 EX44 (Repair/Maintenance) 8162-2000 RM-Building 3,577 304 1,476 2,819 7,873 8,000 8,000 8162-4000 RM-Vehicles 26,499 37,288 27,430 26,184 19,262 28,000 28,000 8162-4100 RM-Radio Equip. 243 - - - - - - 30,319 37,592 28,906 29,003 27,135 36,000 36,000 EX46 (Forestry) 8110-6202 Forestry Supplies 604 3,870 603 - - - 500 8110-6205 Forestry Chemicals - 474 - - - 500 200 8182-1621 Plants And Shrubs - 312 648 - - 500 500 8182-1624 Insect & Disease Control 996 672 - 1,237 1,521 500 500 8182-1625 Trees 1,383 1,126 594 10,271 1,293 500 1,500 8182-1626 Invasive Species Control 11,843 24,279 26,260 25,000 19,468 25,000 25,000 14,826 30,733 28,105 36,508 22,282 27,000 28,200 EX47 (Property & Equipment) 8180-9620 Land Acq - Parks 100,420 - - - - - - EX50 (Utilities) 8200-0010 Light/Power 36,400 32,267 33,389 32,682 16,073 32,000 33,000 8200-0020 Heat (Gas & Oil) 2,815 3,213 3,783 2,364 736 8,000 5,000 8200-0030 Water/Sewer VMF 10,664 7,859 6,612 7,705 4,584 8,000 8,000 49,879 43,339 43,784 42,751 21,393 48,000 46,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 124,834 122,486 140,915 140,333 123,078 156,000 170,000 8300-0621 Contract Tree Maintenance 41,200 27,866 62,265 12,177 10,025 45,500 43,000 166,034 150,352 203,180 152,510 133,103 201,500 213,000 865,382 830,093 732,784 801,494 570,655 949,400 906,000 Page 8.37 Village of Menomonee Falls 100-640-000 (Park Projects) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 3,570 4,446 3,925 3,750 - 4,000 4,000 8110-6402 Christmas Decorations 11 1,962 994 43 - 800 800 8182-1641 Ball Diamonds 7,310 4,749 3,824 7,101 2,842 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 194 219 36 21 91 800 800 8182-1646 Tennis Ct Maintenance 619 233 - 76 230 2,000 1,000 8182-1647 Village Park - - 152 157 421 1,000 1,000 8182-1649 Willowood Park 698 194 1,661 1,223 354 1,000 1,000 8182-1651 Parkland Misc. - 102 133 1,536 - 1,000 1,000 8182-1652 Oakwood Park 3,160 2,016 258 1,605 1,560 1,500 1,500 8182-1653 Mill Pond Park 1,522 274 912 550 200 500 500 8182-1659 River's Edge Park - 847 1,434 279 618 1,000 1,000 17,084 15,042 13,436 16,651 7,326 22,100 21,100 17,084 15,042 13,436 16,651 7,326 22,100 21,100 Page 8.38 Village of Menomonee Falls 100-750-000 (CDA) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 24,213 24,917 25,553 26,007 18,751 26,000 27,000 8001-2000 Vacation Payout 2,635 694 2,075 - 724 - - 26,848 25,611 27,628 26,007 19,475 26,000 27,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,453 1,573 1,572 1,641 1,419 2,000 2,000 8011-0000 Pension-VMF 1,737 1,758 1,826 1,731 1,285 2,000 2,000 8013-0000 Health Insurance 2,880 2,971 3,049 3,234 2,757 3,000 3,000 8014-0000 Dental Insurance 424 146 146 146 110 200 200 8015-0000 Life Insurance 143 166 188 192 146 200 200 8016-0000 Worker's Comp Insurance 31 33 29 30 31 - - 6,668 6,647 6,810 6,974 5,748 7,400 7,400 EX49 (Comm Development) 8110-7503 CDA Projects 150 - - - - - - 8110-7504 Local Tourism 193 214 83 - - 200 200 8110-7901 Chamber Of Commerce 1,391 1,389 1,633 1,603 1,830 1,600 1,800 8110-7505 Visitor/Tourist Bureau 15,000 - - - - - - 16,734 1,603 1,716 1,603 1,830 1,800 2,000 50,250 33,861 36,154 34,584 27,053 35,200 36,400 Page 8.39 Village of Menomonee Falls 100-760-000 (Engineering) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 462,863 469,440 485,761 417,239 291,156 412,000 331,000 8001-0000 Overtime 4,420 14,123 1,787 5,161 1,927 7,000 7,000 8001-2000 Vacation Payout 1,702 1,780 1,860 971 - - - 8004-0000 Salaries-Temporary Help 8,627 11,099 11,816 7,028 - 13,000 13,000 477,612 496,442 501,224 430,399 293,083 432,000 351,000 EX20 (Fringe Benefits) 8010-0000 FICA 35,358 37,097 37,951 31,536 21,620 33,000 27,000 8011-0000 Pension-VMF 30,774 33,000 33,354 27,632 19,861 28,000 23,000 8013-0000 Health Insurance 94,175 95,966 100,821 103,113 68,214 110,000 72,000 8014-0000 Dental Insurance 5,097 5,223 5,515 5,227 3,289 5,000 3,000 8015-0000 Life Insurance 705 847 870 764 572 1,000 1,000 8016-0000 Worker's Comp Insurance 13,482 15,267 14,011 13,270 13,473 18,000 13,000 8030-0204 Wage/Bene Tour Comm Trans - (6,942) - - - - - 8030-0605 Wage/Bene Muni Fac Transfer (558) (794) (54) - - - - 8030-0610 Wage/Bene CP Transfers (336,543) (414,294) (398,867) (353,560) - (364,000) (364,000) 8030-0615 Wage/Bene TID 4 Transfers (7,916) (5,991) (1,219) - - - - 8030-0616 Wage/Bene TID 5 Transfers (1,370) (9,853) (869) - - - - 8030-0620 Wage/Benefit TID 8 Transfers (19,352) (52,678) (3,980) (1,129) - - - 8030-0630 Wage/Bene TID 10 Transfers - (1,244) (2,795) (3,783) - (8,000) (8,000) 8030-0632 Wage/Bene TID 12 Transfers - (14,746) (46,452) - - - - 8030-0633 Wage/Bene TID 13 Transfers - - - (2,924) - - - 8030-0720 Wage/Bene WU Transfers (57,627) (58,936) (36,402) (110,467) - (24,000) - 8030-0730 Wage/Bene SU Transfers (15,120) (5,487) (14,394) (4,858) - (15,000) - 8030-0740 Wage/Bene Storm Water Ut (53,213) (101,024) (86,462) (121,467) - (87,000) - (312,108) (484,589) (398,972) (416,646) 127,029 (303,000) (233,000) EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,951 325 1,536 3,620 465 5,000 5,000 8070-0001 Training-Data Base GIS 233 161 11 372 - 1,000 1,000 3,184 486 1,547 3,992 465 6,000 6,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 312 659 545 543 336 500 500 8100-0010 Postage/Shipping - 214 22 - 353 200 200 8100-0210 Membership/Publications 225 405 - - 479 300 100 8100-0220 Notices & Publications - - 495 171 250 - 200 8110-0000 Department Supplies 428 230 146 - 368 500 500 8170-4000 Gas & Diesel Fuel 2,320 2,063 2,911 2,432 932 2,500 2,500 3,285 3,571 4,119 3,146 2,718 4,000 4,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 3,311 4,669 3,276 1,682 3,096 3,400 3,400 8162-4100 RM-Radio Equip. - - 305 - - 300 300 8162-6000 RM-Off.Equip - - 11 - - 200 200 3,311 4,669 3,592 1,682 3,096 3,900 3,900 EX47 (Property & Equipment) 8188-3001 Equipment - - 259 1,299 101 1,300 1,300 8190-9000 Rev Capital Fund Payment - 7,900 8,000 8,000 - 5,000 7,000 - 7,900 8,259 9,299 101 6,300 8,300 EX60 (Contractual Services) 8300-0000 Contracts 33,410 33,713 23,471 20,888 7,092 10,000 10,000 208,694 62,192 143,240 52,760 433,584 159,200 150,200 Page 8.40 Village of Menomonee Falls 100-770-000 (Zoning/Inspections) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 168,595 156,652 156,775 175,400 120,808 165,000 190,000 8001-0000 Overtime - - 90 79 154 - - 8001-2000 Vacation Payout - - 58 169 - - - 8002-0000 Part Time Wages 6,543 851 - - - - - 8004-0000 Temporary Help - - 26,642 12,212 3,582 - - 8008-0000 Retirement/Severance - 21,373 - 30,572 - - - 175,138 178,876 183,565 218,432 124,544 165,000 190,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,111 13,482 13,275 16,625 9,448 13,000 15,000 8011-0000 Pension-VMF 11,202 10,893 10,080 11,787 8,209 11,000 13,000 8013-0000 Health Insurance 44,968 47,983 36,875 46,202 27,617 49,000 39,000 8013-0020 Health Insurance Retiree - 5,820 - - - - - 8014-0000 Dental Insurance 2,439 2,631 1,940 2,308 1,613 2,000 2,000 8015-0000 Life Insurance 1,021 933 817 535 224 400 1,000 8016-0000 Worker's Comp Insurance 3,208 3,627 2,964 4,196 3,542 5,000 5,000 75,949 85,369 65,951 81,653 50,653 80,400 75,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 302 260 - 827 321 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 287 90 84 237 - 500 500 8100-0210 Membership/Publications - - - 175 - 200 200 8100-0220 Notices & Publications 687 2,139 1,465 1,338 333 1,000 1,000 8110-0000 Department Supplies 388 175 93 166 - 1,300 1,300 8110-7701 Building Seals 2,975 5,291 2,829 3,804 2,489 2,500 2,500 8110-7702 House Numbers 1,042 1,991 2,324 660 2,364 2,000 2,000 8170-4000 Gas & Diesel Fuel 171 155 436 610 310 300 300 5,550 9,841 7,231 6,990 5,496 7,800 7,800 EX60 (Contractual Services) 8300-2401 Building Inspector 337,318 398,680 345,002 376,819 146,517 280,000 280,000 8300-2402 Weights/Measures Contract 8,800 9,200 9,200 9,200 9,200 9,700 9,700 8300-2405 Process Services - - 54 59 30 - - 346,118 407,880 354,256 386,078 155,747 289,700 289,700 603,057 682,226 611,003 693,980 336,761 543,900 563,500 Page 8.41 Village of Menomonee Falls 100-790-000 (Planning) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 235,711 259,166 236,881 240,407 179,930 254,000 256,000 8001-2000 Vacation Payout 3,862 3,956 4,052 2,075 - - - 8004-0000 Temporary Help 4,406 - - - - - - 243,979 263,122 240,933 242,482 179,930 254,000 256,000 EX20 (Fringe Benefits) 8010-0000 FICA 17,472 19,035 17,533 17,525 13,364 19,000 20,000 8011-0000 Pension-VMF 15,452 17,833 16,198 15,870 12,158 17,000 17,000 8013-0000 Health Insurance 65,671 69,462 66,605 69,424 29,718 80,000 54,000 8014-0000 Dental Insurance 3,595 3,814 3,571 3,513 2,523 4,000 3,000 8015-0000 Life Insurance 264 292 279 291 266 500 500 8016-0000 Worker's Comp Insurance 3,387 3,861 3,485 3,878 3,957 5,000 5,000 105,841 114,297 107,671 110,501 61,986 125,500 99,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,589 1,869 994 900 310 2,500 2,500 8080-0000 Travel Expenses 234 808 553 658 242 400 400 1,823 2,677 1,547 1,558 552 2,900 2,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,279 291 309 908 288 500 500 8100-0050 Records Management 313 173 213 335 240 2,000 2,000 8100-0210 Membership/Publications 762 110 1,428 1,062 357 800 800 8100-0220 Notices & Publications 1,849 1,661 2,933 3,927 772 3,500 3,500 8100-0225 Recording Fees 150 1,016 870 540 180 1,000 1,000 8110-0000 Department Supplies - - - 144 - - - 5,353 3,251 5,753 6,916 1,837 7,800 7,800 356,996 383,347 355,904 361,457 244,305 390,200 366,200 Page 8.42 Village of Menomonee Falls 215-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 76,219 79,831 80,027 80,022 80,299 80,000 80,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,248,626 1,254,819 1,266,769 1,275,699 1,993,952 1,960,000 2,020,000 7727-0000 Recycling Carts 6,550 6,550 6,222 9,025 6,148 4,000 5,000 1,255,176 1,261,369 1,272,991 1,284,724 2,000,100 1,964,000 2,025,000 RE80 (Interest Income) 7600-0000 Interest Earnings 2,215 3,310 7,707 10,084 3,716 13,000 600 RE85 (Miscellaneous) 7728-0000 Recycling Rebate 10,127 45,486 - - - - - RE92 (Transfers In) 7801-0100 Transfer from General Fund 549,653 585,587 718,584 780,222 - - - 1,893,390 1,975,583 2,079,309 2,155,052 2,084,115 2,057,000 2,105,600 Page 8.43 Village of Menomonee Falls 215-340-000 (Garbage) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste 1,272 - - 659 - - - EX60 (Contractual Services) 8300-3401 Garbage Collection 1,255,138 1,306,687 1,377,569 1,411,906 963,510 1,421,000 1,464,000 8300-3402 State Generator Fee 116,244 117,433 118,588 119,456 - - - 8300-3403 Taxes - Dumping 11,642 7,944 12,924 13,402 (50) - - 1,383,024 1,432,064 1,509,081 1,544,764 963,460 1,421,000 1,464,000 EX70 (Other Operating) 8300-3405 Erroneous Garbage Fees - - - 111 - - - 1,384,296 1,432,064 1,509,081 1,545,534 963,460 1,421,000 1,464,000 Page 8.44 Village of Menomonee Falls 215-350-000 (Recycling) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 4,115 9,443 7,983 7,582 - 5,000 5,000 EX40 (Materials And Supplies) 8100-0010 Postage/Shipping 2,606 2,508 2,608 2,724 1,848 3,500 3,000 8100-0025 Printing 1,538 2,186 1,966 1,443 2,829 2,500 3,000 8110-2206 Recycling bins - 17,306 - 17,130 - - 20,000 4,144 22,000 4,574 21,297 4,677 6,000 26,000 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies 45 - - - - 200 200 8110-4012 Curbside Brush Pick-up 7,900 10,514 11,850 11,647 18,000 11,500 12,000 8110-4101 Household Hazardous Mater 11,003 14,162 29,285 23,046 10,125 8,000 9,500 18,948 24,676 41,135 34,693 28,125 19,700 21,700 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 300 - - - 300 300 8300-3500 Curbside Recycling 478,218 497,974 518,102 536,796 366,026 540,000 556,000 478,518 498,274 518,102 536,796 366,026 540,300 556,300 505,725 554,393 571,794 600,368 398,828 571,000 609,000 Page 8.45 Village of Menomonee Falls 220-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,420,173 1,420,173 1,450,000 1,462,000 1,144,874 1,539,000 1,549,000 RE40 (Intergovernmental) 7103-0000 Grant Revenue - - - - 16,722 16,890 20,843 7452-0000 Co Libr Supplement 26,636 25,304 27,323 33,240 15,789 31,578 29,999 7459-0000 Cross County Border Reimb 31,329 32,785 34,447 31,562 39,950 40,539 41,047 57,965 58,089 61,770 64,802 72,461 89,007 91,889 RE60 (Fines And Penalties) 7340-0000 Collections Fee 955 1,130 1,105 996 120 1,100 1,000 7450-0000 Lib.Fines&Receipts 17,817 19,862 18,447 18,154 5,421 18,000 18,000 18,772 20,992 19,552 19,150 5,541 19,100 19,000 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 6,852 6,131 7,081 6,581 2,482 6,500 6,500 7455-0000 NonResident Cards 825 1,125 940 825 425 900 900 7456-0000 Vending Machine Reimb. 367 407 359 401 229 400 600 7457-0000 Used Books - Adults 5,002 6,253 5,794 5,322 2,941 6,000 6,000 13,046 13,916 14,174 13,129 6,077 13,800 14,000 RE80 (Interest Income) 7600-0000 Interest Earnings 6,298 12,178 28,684 34,493 5,714 22,000 1,500 RE85 (Miscellaneous) 7700-0000 Misc Revenue 33 - 1,224 167 9,972 - - 7705-0000 Misc Donations 3,248 4,244 2,811 4,738 3,825 2,093 6,000 3,281 4,244 4,035 4,905 13,797 2,093 6,000 RE40 (Intergovernmental) 5005-0000 Grants 2,000 1,924 1,852 13,705 - - - 1,521,535 1,531,516 1,580,067 1,612,184 1,248,464 1,685,000 1,681,389 Page 8.46 Village of Menomonee Falls 220-500-000 (Library Operation) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 642,882 656,753 689,279 713,713 488,338 730,000 751,000 8001-0000 Overtime 240 63 95 36 7 - - 8001-2000 Vacation Payout 16 - 33 1,711 6,011 - - 8002-0000 Part Time Wages 190,769 187,794 190,413 205,181 138,470 236,000 229,000 8008-0000 Retirement/Severance 76,894 - - 13,334 - 36,000 36,000 910,801 844,610 879,820 933,975 632,826 1,002,000 1,016,000 EX18 (Co-Misc./Retainage/Mf Eng) 9800-0000 Misc Costs/VMF Eng. - - - - 1,105 - - EX20 (Fringe Benefits) 8010-0000 FICA 68,019 62,605 65,218 69,429 47,026 77,000 78,000 8011-0000 Pension-VMF 47,190 48,755 50,076 52,035 36,235 57,000 51,000 8013-0000 Health Insurance 162,773 165,260 170,154 171,385 128,822 190,000 178,000 8014-0000 Dental Insurance 9,919 10,130 10,130 9,650 6,479 9,000 9,000 8014-0010 Dental Ins Retiree - 63 - - - - - 8015-0000 Life Insurance 2,553 2,417 2,580 2,818 1,962 3,000 2,000 8016-0000 Worker's Comp Insurance 1,178 1,144 1,525 1,161 1,172 2,000 2,000 291,632 290,374 299,683 306,478 221,696 338,000 320,000 EX27 (Library Materials/Books) 8140-1020 E Materials 5,540 7,756 9,395 10,808 12,753 12,750 13,900 8140-1110 Adult Materials 120,376 136,764 138,803 139,645 94,984 136,090 135,600 8140-1120 Young Adult Materials 8,150 8,805 10,932 10,614 8,224 11,000 11,000 8140-1130 Child Materials 44,429 45,213 42,747 45,025 25,135 45,800 45,500 178,495 198,538 201,877 206,092 141,096 205,640 206,000 EX28 (Library Public Services) 8110-5002 Publicity/Programs 2,893 2,524 880 2,389 2,146 1,000 2,700 8130-1000 Programming 9,008 16,025 11,288 28,717 11,809 22,450 19,250 8140-1015 Database Products 7,292 8,185 8,557 9,287 8,222 8,200 13,250 8212-0004 Internet Service 4,035 960 1,560 1,576 4,071 6,050 4,800 23,228 27,694 22,285 41,969 26,248 37,700 40,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,618 1,418 1,782 1,233 25 1,800 800 8075-0000 Recruitment & Personnel 676 171 30 35 171 100 100 8080-0000 Travel Expenses 1,178 2,084 2,212 3,275 179 2,200 500 8100-0200 Dues & Subscriptions 2,694 1,991 2,415 1,941 915 2,000 1,800 6,166 5,664 6,439 6,484 1,290 6,100 3,200 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,477 2,330 2,530 1,381 4,067 2,000 2,000 8100-0010 Postage/Shipping 1,106 811 623 654 359 600 600 8100-0020 Paper/Printing 1,656 979 4,412 4,339 2,237 6,750 4,000 8100-0100 Processing/Circ Supplies 11,832 16,960 13,189 11,708 4,019 15,000 11,650 8130-0000 Computer Supplies 983 586 864 1,502 1,911 500 500 8152-8100 Subscript-Comp Software 142 - 615 6,834 6,495 7,000 7,250 18,196 21,666 22,233 26,418 19,088 31,850 26,000 EX44 (Repair/Maintenance) 8162-6000 RM-Off.Equip 10,108 10,156 12,101 11,110 7,034 5,700 1,050 8162-6005 RM-Furnishings 623 1,158 270 311 3,759 1,000 500 8162-8000 RM-Computer Hardware 132 1,725 1,118 730 149 1,000 1,000 8162-9990 RM-Misc - - 1,435 897 447 1,000 500 10,863 13,039 14,924 13,048 11,389 8,700 3,050 EX45 (Lease/Rent Expense) 8152-6100 Rent-Copier 8,660 6,010 4,019 3,589 2,429 3,600 3,550 EX47 (Property & Equipment) 8186-9500 CapOut-Bldg Improvements - - - - 57,603 410,700 - 8188-0000 CapOut-Equipment 17,386 - - - - - - 8190-4000 Security System - - - - 1,830 1,850 - 8190-5000 Telephone System - - - 13,346 - - - 8190-6000 Furnishings 59,005 1,695 40 6,893 400 86,755 1,000 8190-8000 Computer Hardware 3,331 15,248 25,922 15,509 14,363 14,500 8,800 8190-8100 Computer Software 1,358 30 - - - - - Page 8.47 Village of Menomonee Falls 220-500-000 (Library Operation) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget 81,080 16,973 25,962 35,748 74,196 513,805 9,800 EX50 (Utilities) 8210-0000 Telephone Service 3,345 3,776 3,414 1,762 825 2,400 1,450 8211-0001 Alarm Monitoring Service - - - 385 385 750 770 8212-0005 WAN Service - - - - - - 1,300 3,345 3,776 3,414 2,147 1,210 3,150 3,520 EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen - - - - 16,369 15,550 17,650 8300-1901 Audit/Acctg. Serv. 400 400 400 770 - 400 800 8300-5005 Library System Fees 28,682 28,114 30,266 30,029 31,027 31,027 33,200 8301-0000 IT Maint/Support 3,767 6,114 7,353 1,587 11,550 11,550 16,600 8310-0050 Collection Agency Fees 949 1,065 770 743 90 1,100 1,000 33,798 35,693 38,789 33,129 59,036 59,627 69,250 EX70 (Other Operating) 8188-0001 Gifts Expended - Budget Only 1,928 - - - - 2,093 - 8188-0005 Grant Expended - Budget Only - - - - - 1,890 - 1,928 - - - - 3,983 - EX75 (Insurances) 8610-0000 Liability Insurance 5,470 6,014 9,156 9,183 - 9,600 10,400 8610-0030 Boiler & Machinery 335 356 296 271 - 300 700 8610-0050 Prop Damage Insurance 5,352 7,418 6,744 8,479 - 6,900 11,400 11,157 13,788 16,196 17,933 - 16,800 22,500 1,579,349 1,477,825 1,535,641 1,627,010 1,191,609 2,230,955 1,722,870 Page 8.48 Village of Menomonee Falls 221-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 284,050 284,705 282,000 270,000 189,696 255,000 272,000 RE80 (Interest Income) 7600-0000 Interest Earnings 2,033 4,114 9,698 12,116 2,026 8,000 200 286,083 288,819 291,698 282,116 191,722 263,000 272,200 Page 8.49 Village of Menomonee Falls 221-520-000 (Library Building Maint) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 24,446 25,392 27,672 27,706 19,446 28,000 29,000 8001-2000 Vacation Payout 180 - - - - - - 8008-0000 Retirement/Severance 2,558 - - - - - - 27,184 25,392 27,672 27,706 19,446 28,000 29,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,828 1,786 1,851 1,949 1,447 2,000 2,000 8011-0000 Pension-VMF 1,615 1,719 1,776 1,806 1,357 2,000 2,000 8013-0000 Health Insurance 8,258 8,276 8,521 9,041 7,717 10,000 11,000 8014-0000 Dental Insurance 455 458 458 458 344 500 500 8015-0000 Life Insurance 63 78 80 82 64 100 200 8016-0000 Worker's Comp Insurance 836 875 1,215 935 959 1,000 1,000 13,055 13,192 13,901 14,271 11,888 15,600 16,700 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 1,770 216 140 866 606 800 800 8110-0100 Small Equip./Tools - - 77 - - - - 8110-1501 Custodial Supplies 3,671 2,853 3,746 3,478 2,611 3,000 4,000 5,441 3,069 3,963 4,344 3,217 3,800 4,800 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 29,857 22,178 17,257 20,849 5,704 21,000 22,800 EX50 (Utilities) 8200-0010 Light/Power 107,235 101,028 88,481 84,545 52,596 80,000 75,000 8200-0020 Heat (Gas & Oil) 19,129 19,353 23,162 20,394 10,972 30,000 28,000 8200-0030 Water/Sewer VMF 5,817 5,178 6,214 6,930 2,063 6,000 7,000 132,181 125,559 117,857 111,869 65,631 116,000 110,000 EX60 (Contractual Services) 8300-0000 Contracts 22,615 23,804 22,979 28,125 13,856 24,000 29,400 8300-1501 Mechanicals Contract 5,436 6,540 11,940 14,012 8,652 14,200 17,100 8300-1502 Custodial Contract 40,489 41,976 40,489 38,472 16,947 40,000 43,000 8300-1901 Audit/Acctg. Serv. 400 400 400 770 - 400 400 68,940 72,720 75,808 81,379 39,455 78,600 89,900 276,658 262,110 256,458 260,418 145,341 263,000 273,200 Page 8.50 Village of Menomonee Falls 500-000-xxx (Revenues) As of September 30, 2020 2016 Actual 2017 Actual 2018 Actual 2019 Actual 2020 Thru Sep 2020 Budget 2021 Budget RE10 (Property Taxes) 7000-0000 RE/PP