2020 Operating Budget

Wisconsin 2020 Adopted Budget VILLAGE OF MENOMONEE FALLS 2020 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 X2A0T DIRECTORY OF VILLAGE OFFICIALS Term Village Board: Title Expiration Dave Glasgow President April 2021 Tim Newman Trustee April 2020 Katie Kress Trustee April 2020 Randy Van Alstyne Trustee April 2020 Steve Taggart Trustee April 2022 Paul Tadda Trustee April 2022 Jeremy Walz Trustee April 2022 Administration: Title Mark Fitzgerald Village Manager Arlyn Johnson Assistant Village Manager, Director of Public Works Michael Morse Village Attorney Janice Moyer Clerk/Treasurer Jason Kaczmarek Finance Director Julie Multhauf Assistant Finance Director Certified Public Accountants: Reilly, Penner & Benton, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Ehlers, Waukesha, Wisconsin X3A0T Page 1.1 VILLAGE OF MENOMONEE FALLS Functional Organization Chart 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. X5A0T 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 X6A0T GENERAL OPERATING BUDGET SUMMARY 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 17,999,639 18,493,000 18,437,000 18,437,000 19,540,000 6% Intergovernmental 2,659,001 2,824,958 3,157,100 3,157,100 4,012,100 27% Public charges for services 1,494,320 1,410,354 1,523,705 1,523,705 1,587,600 4% Water Utility payment in lieu of tax 1,294,564 1,266,520 1,370,000 1,370,000 1,260,000 (8%) Debt proceeds - - - - 1,235,000 N/A Licenses and permits 1,038,529 1,133,081 910,600 910,600 1,131,600 24% Miscellaneous 739,536 1,386,753 991,600 991,600 820,600 (17%) Fines and penalties 555,116 467,803 575,400 575,400 546,200 (5%) Other taxes 359,750 200,718 332,000 332,000 346,000 4% Total revenues 26,140,455 27,183,187 27,297,405 27,297,405 30,479,100 12% EXPENDITURES Public Safety 14,611,026 15,144,785 15,469,100 15,594,100 18,347,900 19% Public Works 4,004,076 4,434,322 4,506,900 4,471,900 5,149,900 14% General Government 3,470,765 4,039,056 4,315,900 4,225,900 4,781,000 11% Conservation and Development 1,161,621 1,146,301 1,230,900 1,230,900 1,128,500 (8%) Culture & Recreation 944,008 842,522 1,001,800 1,001,800 1,071,800 7% Transfer to other funds 1,948,959 1,304,212 772,805 772,805 - (100%) Total expenditures 26,140,455 26,911,198 27,297,405 27,297,405 30,479,100 12% Net revenue surplus (deficit) - 271,989 - - - - Fund Balance, beginning of year 9,685,661 9,685,661 9,957,650 9,957,650 9,957,650 - Fund Balance, end of year 9,685,661 9,957,650 9,957,650 9,957,650 9,957,650 - X7A0T 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 2017 2018 2019 2020 Actual Actual Estimate Budget Fund Balance Nonspendable 2,683,102 2,955,091 2,800,000 2,800,000 Unassigned 7,002,559 7,002,559 7,157,650 7,157,650 9,685,661 9,957,650 9,957,650 9,957,650 Expenditures Total Expenditures 24,191,496$ 25,606,986$ 26,524,600$ 30,479,100$ Amount needed per month 2,015,958 2,133,916 2,210,383 2,539,925 Working Capital Unassigned fund balance 7,002,559$ 7,002,559$ 7,157,650$ 7,157,650$ Divided by monthly needs 2,015,958 2,133,916 2,210,383 2,539,925 Months of working capital 3.5 3.3 3.2 2.8 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. X8A0T Page 2.2 PROPERTY TAX HISTORY TOTAL LEVY 2016 for 2017 2017 for 2018 2018 for 2019 Property taxes: 2019 for 2020 Change 17,999,639$ 18,493,000$ 18,437,000$ General Operations 19,540,000$ 6.0% 2,331,274 2,357,000 2,375,000 Debt Service 2,370,000 (0.2%) 1,420,173 1,450,000 1,462,000 Library Operations 1,539,000 5.3% 284,705 282,000 270,000 Library Building Maintenance 255,000 (5.6%) 931,250 931,000 931,000 Storm Water Utility 931,000 - 22,967,041$ 23,513,000$ 23,475,000$ 24,635,000$ 4.9% TAX RATES (per thousand of assessed value) 2016 for 2017 2017 for 2018 2018 for 2019 Property taxes: 2019 for 2020 Change 4.12$ 4.19$ 4.19$ General Operations 4.16$ (0.7%) 0.49 0.49 0.49 Debt Service 0.49 - 0.30 0.30 0.30 Library Operations 0.31 3.3% 0.06 0.06 0.06 Library Building Maintenance 0.05 (16.7%) 0.20 0.19 0.19 Storm Water Utility 0.19 - 5.17$ 5.23$ 5.23$ 5.20$ (0.6%) 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. X9A0T Page 2.3 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/16 01/01/17 01/01/18 01/01/19 2016 for 2017 2017 for 2018 2018 for 2019 2019 for 2020 All valuation except TID Districts 4,447,852,400 4,618,925,900 4,717,722,100 5,118,611,700 TID #4 - Heritage Reserve 95,065,100 96,103,700 97,354,400 - TID #5 - Westbrook Corp Park 93,176,900 105,170,700 114,376,100 - TID #6 - Main Street Corridor 13,325,300 12,920,400 12,844,600 14,769,700 TID #7 - First Park 17,773,100 19,976,200 20,836,500 21,081,400 TID #8 - Falls Parkway 43,702,100 82,999,400 95,746,100 90,234,800 TID #9 - Village Centre/Appleton Ave - - 7,548,100 14,344,600 TID #10 - Woodland Prime 9,808,500 9,848,900 10,977,200 15,362,800 TID #11 - Wacker Neuson 2,535,500 3,517,200 2,021,000 3,114,600 TID #12 - Lilly Road Industrial 5,138,900 13,185,000 18,031,900 12,410,000 4,728,377,800 4,962,647,400 5,097,458,000 5,289,929,600 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 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%) 2009 for 2010 4,589,341,400 4,312,010,880 5.22 0.04 0.8% X10A0T Page 2.4 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/18 01/01/19 ACTUAL ACTUAL Full Equalized Value 5,097,458,000 5,289,929,600 x Statutory limit % 5.00% 5.00% Calculated debt limit $254,872,900 $264,496,480 Less total general obligation debt 95,106,810 89,503,857 Remaining allowable debt under State Statute limitation 159,766,090 174,992,623 Conservative amount - 60% of allowable limit 152,923,740 158,697,888 Remaining allowable debt capacity using conservative limit 57,816,930 69,194,031 Long-Term Debt Obligations by Funding Source 12/31/16 12/31/17 12/31/18 12/31/19 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 58,020,000 54,645,000 52,565,000 50,115,000 Tax levy 17,282,616 14,260,363 14,225,110 15,709,857 Landfill tipping fees 10,775,000 20,700,000 17,930,000 15,000,000 Utility service charges 7,147,180 10,243,090 10,251,000 8,600,000 Special assessments 372,920 246,310 135,700 79,000 93,597,716 100,094,763 95,106,810 89,503,857 Other Village Debt: Clean Water Fund Loans - Utility 1,251,046 1,142,089 1,030,299 915,604 1,251,046 1,142,089 1,030,299 915,604 94,848,762 101,236,852 96,137,109 90,419,461 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. X11A0T Page 2.5 OUTSTANDING DEBT INFORMATION Projected Average Issue Final First 12/31/19 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 650,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To Finance 2010 Capital Budget 2,075,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To Finance 2011 Capital Budget 2,100,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 1,600,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 2,825,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,725,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 800,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 3,675,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 8,175,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 83,857 0.00% 223,622 2022 No Call County Trunked Radio Waukesha County Trunked Radio 3,650,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 6,675,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 2,890,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 2,995,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 2,250,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 7,175,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 12,275,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 3,070,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 2,030,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 4,350,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B) 2019 Cap Bud (Water), Refunds (TID 6, 12) 18,435,000 2.79% 18,435,000 2038 09/01/28 Taxable GO Bonds (series 2019C) DRS Elec (TID 13), Refunds (TID 6, 10, 11, 12) 89,503,857 Utility Revenue Bonds 14,728 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 900,875 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 915,604 90,419,461$ 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 2020 27,953 44,000 2,081,000 2,985,000 100,000 275,000 1,155,000 50,000 - 25,000 205,000 - 930,000 137,677 340,000 8,355,630 2021 27,953 25,000 1,870,000 3,125,000 150,000 400,000 1,160,000 50,000 - 30,000 210,000 100,000 815,000 120,571 280,000 8,363,524 2022 27,951 10,000 2,475,000 2,360,000 150,000 600,000 1,185,000 50,000 - 35,000 210,000 100,000 720,000 108,260 145,000 8,176,211 2023 - - 2,400,000 1,395,000 - 650,000 1,250,000 - 100,000 40,000 215,000 100,000 1,195,000 111,018 720,000 8,176,018 2024 - - 2,160,000 1,310,000 - 890,000 1,250,000 - 135,000 45,000 215,000 100,000 790,000 113,845 - 7,008,845 2025 - - 1,045,000 1,245,000 - 940,000 8,050,000 - 500,000 50,000 215,000 100,000 855,000 116,745 - 13,116,745 2026 - - 835,000 1,280,000 - 990,000 675,000 - 1,000,000 50,000 225,000 100,000 925,000 119,719 - 6,199,719 2027 - - 635,000 1,300,000 - 1,015,000 650,000 - 1,200,000 50,000 235,000 100,000 830,000 122,768 - 6,137,768 2028 - - 435,000 - - 1,075,000 675,000 - 1,500,000 50,000 235,000 100,000 820,000 - - 4,890,000 2029 - - 205,000 - - 1,145,000 700,000 - 2,000,000 50,000 235,000 100,000 65,000 - - 4,500,000 2030 - - - - - 1,220,000 725,000 - 2,500,000 50,000 240,000 115,000 65,000 - - 4,915,000 2031 - - - - - 255,000 750,000 - 2,550,000 55,000 130,000 125,000 65,000 - - 3,930,000 2032 - - - - - 170,000 800,000 - 2,675,000 - 135,000 125,000 65,000 - - 3,970,000 2033 - - - - - 190,000 825,000 - - - 140,000 125,000 65,000 - - 1,345,000 2034 - - - - - - - - - - 145,000 120,000 65,000 - - 330,000 2035 - - - - - - - - - - 150,000 140,000 65,000 - - 355,000 2036 - - - - - - - - - - - 140,000 60,000 - - 200,000 2037 - - - - - - - - - - - 140,000 60,000 - - 200,000 2038 - - - - - - - - - - - 140,000 60,000 - - 200,000 2039 - - - - - - - - - - - - 50,000 - - 50,000 Total 83,857 79,000 14,141,000 15,000,000 400,000 9,815,000 19,850,000 150,000 14,160,000 530,000 3,140,000 2,070,000 8,565,000 950,604 1,485,000 90,419,461 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 X13A0T 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 2020 - 1,807 383,472 412,265 10,688 370,195 558,813 3,813 443,617 14,947 93,236 67,044 229,719 22,653 41,374 2,653,644 2021 - 706 316,209 310,240 6,938 354,823 531,822 2,313 388,570 12,593 80,053 58,725 203,045 19,222 31,375 2,316,632 2022 - 156 256,534 225,640 2,344 337,323 502,547 781 388,570 11,978 74,370 56,675 181,179 16,256 24,150 2,078,502 2023 - - 189,165 164,140 - 313,823 471,313 - 388,570 11,243 68,543 54,575 152,583 13,463 10,800 1,838,216 2024 - - 119,990 112,040 - 283,748 438,594 - 386,420 10,383 62,570 52,425 122,333 10,599 - 1,599,101 2025 - - 74,115 74,390 - 248,048 295,906 - 383,450 9,393 56,540 50,225 97,933 7,663 - 1,297,662 2026 - - 48,945 47,220 - 210,323 161,438 - 371,950 8,243 50,308 47,925 75,410 4,652 - 1,026,413 2027 - - 28,225 16,250 - 169,923 143,313 - 346,950 6,993 43,458 45,425 54,388 1,563 - 856,486 2028 - - 12,675 - - 127,666 124,281 - 315,750 5,693 36,888 42,825 31,388 - - 697,165 2029 - - 3,075 - - 84,910 105,025 - 275,250 4,343 30,773 40,125 18,438 - - 561,938 2030 - - - - - 40,535 84,356 - 220,250 2,968 24,535 37,375 16,813 - - 426,831 2031 - - - - - 14,498 62,225 - 150,250 1,568 18,050 34,155 15,188 - - 295,933 2032 - - - - - 7,825 38,388 - 77,575 - 14,738 30,593 13,563 - - 182,681 2033 - - - - - 2,850 12,994 - - - 10,950 26,968 11,775 - - 65,537 2034 - - - - - - - - - - 6,675 22,780 9,825 - - 39,280 2035 - - - - - - - - - - 2,250 18,760 7,875 - - 28,885 2036 - - - - - - - - - - - 14,070 6,000 - - 20,070 2037 - - - - - - - - - - - 9,380 4,200 - - 13,580 2038 - - - - - - - - - - - 4,690 2,400 - - 7,090 2039 - - - - - - - - - - - - 750 - - 750 Total - 2,670 1,432,405 1,362,185 19,969 2,566,486 3,531,015 6,907 4,137,172 100,340 673,934 714,739 1,254,801 96,071 107,699 16,006,393 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 X14A0T 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 2019 27,953 45,807 2,464,472 3,397,265 110,688 645,195 1,713,813 53,813 443,617 39,947 298,236 67,044 1,159,719 160,330 381,374 11,009,275 2020 27,953 25,706 2,186,209 3,435,240 156,938 754,823 1,691,822 52,313 388,570 42,593 290,053 158,725 1,018,045 139,793 311,375 10,680,156 2021 27,951 10,156 2,731,534 2,585,640 152,344 937,323 1,687,547 50,781 388,570 46,978 284,370 156,675 901,179 124,516 169,150 10,254,713 2022 - - 2,589,165 1,559,140 - 963,823 1,721,313 - 488,570 51,243 283,543 154,575 1,347,583 124,481 730,800 10,014,234 2023 - - 2,279,990 1,422,040 - 1,173,748 1,688,594 - 521,420 55,383 277,570 152,425 912,333 124,444 - 8,607,946 2024 - - 1,119,115 1,319,390 - 1,188,048 8,345,906 - 883,450 59,393 271,540 150,225 952,933 124,408 - 14,414,407 2025 - - 883,945 1,327,220 - 1,200,323 836,438 - 1,371,950 58,243 275,308 147,925 1,000,410 124,371 - 7,226,131 2026 - - 663,225 1,316,250 - 1,184,923 793,313 - 1,546,950 56,993 278,458 145,425 884,388 124,331 - 6,994,254 2027 - - 447,675 - - 1,202,666 799,281 - 1,815,750 55,693 271,888 142,825 851,388 - - 5,587,165 2028 - - 208,075 - - 1,229,910 805,025 - 2,275,250 54,343 265,773 140,125 83,438 - - 5,061,938 2029 - - - - - 1,260,535 809,356 - 2,720,250 52,968 264,535 152,375 81,813 - - 5,341,831 2030 - - - - - 269,498 812,225 - 2,700,250 56,568 148,050 159,155 80,188 - - 4,225,933 2031 - - - - - 177,825 838,388 - 2,752,575 - 149,738 155,593 78,563 - - 4,152,681 2032 - - - - - 192,850 837,994 - - - 150,950 151,968 76,775 - - 1,410,537 2033 - - - - - - - - - - 6,675 22,780 59,825 - - 89,280 Total 83,857 81,670 15,573,405 16,362,185 419,969 12,381,486 23,381,015 156,907 18,297,172 630,340 3,516,684 2,057,839 9,488,576 1,046,675 1,592,699 105,070,478 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 X15A0T Page 2.9 Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Descriptions of Other General Fund Revenues Page 3.2 X16A0T GENERAL FUND REVENUES SUMMARY 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 17,999,639 18,493,000 18,437,000 18,437,000 Property taxes 19,540,000 6% 2,659,001 2,824,958 3,157,100 3,157,100 Intergovernmental 4,012,100 27% 1,494,320 1,410,354 1,523,705 1,523,705 Public charges for services 1,587,600 4% 1,294,564 1,266,520 1,370,000 1,370,000 Water Utility payment in lieu of tax 1,260,000 (8%) - - - - Debt proceeds 1,235,000 N/A 1,038,529 1,133,081 910,600 910,600 Licenses and permits 1,131,600 24% 739,536 1,386,753 991,600 991,600 Miscellaneous 820,600 (17%) 555,116 467,803 575,400 575,400 Fines and penalties 546,200 (5%) 359,750 200,718 332,000 332,000 Other taxes 346,000 4% 26,140,455 27,183,187 27,297,405 27,297,405 Total revenues 30,479,100 12% Property Taxes 64% Intergov. 13% Charges for Services 5% Water Utility Payment 4% Debt Proceeds 4% Licenses and Permits 4% Fines and Penalties 2% Other 4% X17A0T 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. X18A0T Page 3.2 MISCELLANEOUS REVENUES Interest Income The primary investment vehicles used are: 1. State of Wisconsin Local Government Investment Pool (LGIP), which invests primarily in U. S. Government Treasury bills. 2. Time deposit accounts, such as money market accounts. 3. Certificates of deposit with local banks. Cash is transferred to and from the State Pool as needed and investment earnings are recorded on a monthly basis. The internal interest rate charged on advances is our investment rate plus 1% Other Miscellaneous The largest revenues in this category are cable TV franchise fees and publication fees. FINES AND PENALTIES OTHER TAXES The two major revenues in this category are hotel/motel taxes and fire insurance taxes. 2% Fire Dues increase (decrease) in direct proportion with an increase in assessed value and the tax rate. The Village collects an 8% hotel/motel tax. Per State Statutes, starting in 2017, 70% of this tax is remitted to the Tourism Commission. Publication fees are collected by the Department of Community Development for public notices which are required to be published in the newspaper. The primary objectives of the Village's investment activities are safety of principal, liquidity, and return on investment. The Village invests its funds in accordance with State Statutes. Court penalties and costs are collected by the Police Department as a result of judgment passed in Municipal Court for violations of various Village ordinances and payments received from defendants for court costs. Page 3.3 Chapter 4 GENERAL FUND EXPENDITURES Personnel FTE Summary Page 4.1 Comparative Expenditure Budgets Page 4.2 General Fund Expenditures by Function and Classification Page 4.3 Summary and Details of Expenditures: General Government Function Summary: Page 4.4 Administration: Village Board, Village Manager, Court and Village Attorney Supportive Services Clerk Services, Human Resources, Assessing, Building Maintenance, Insurance, Financial Services, and Information Technology Public Safety Function Summary: Page 4.16 Emergency Dispatch, Police, EMS, Fire, 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 X19A0T SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2017 2018 2019 2020 2020 2020 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 6.5 6.4 Clerk Services 1.0 5.0 6.0 (0.4) 1.3 1.3 1.3 Human Resources 0.4 1.0 1.4 0.1 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 3.0 3.7 - 5.0 5.0 5.0 Financial Services - 5.0 5.0 - 4.0 4.0 4.0 IT - 4.0 4.0 - 25.1 25.1 25.0 Subtotal - General Government 2.7 22.0 24.7 (0.3) Public Safety: - - - Crossing Guards 2.5 - 2.5 2.5 35.3 35.3 34.3 Police 6.6 28.0 34.6 0.3 43.0 46.0 44.0 Police - Union - 44.0 44.0 - 53.1 37.3 37.3 Fire/EMS 20.5 8.0 28.5 (8.8) 9.0 15.0 15.0 Fire/EMS - Union - 21.0 21.0 6.0 140.4 133.6 130.6 Subtotal - Public Safety 29.6 101.0 130.6 0.0 Public Works: 16.1 16.4 16.4 Streets Maintenance 0.4 16.0 16.4 - 4.0 4.0 4.0 Equipment Maintenance - 4.0 4.0 - 20.1 20.4 20.4 Subtotal - Public Works 0.4 20.0 20.4 - Culture and Recreation 5.4 5.6 5.8 Parks Operations 1.8 4.0 5.8 - Development: 8.6 9.6 7.5 Engineering 0.4 6.0 6.4 (1.1) 3.5 3.0 4.0 Zoning and Building Inspections 4.0 4.0 - 4.0 4.0 3.0 Planning 3.0 3.0 - 16.1 16.6 14.5 Subtotal - Development 0.4 13.0 13.4 (1.1) 207.1 201.3 196.3 Total General Fund positions 34.9 160.0 194.9 (1.4) 20.0 20.0 20.0 Library 8.3 12.0 20.3 0.3 14.0 14.0 14.6 Water Utility * 0.6 14.0 14.6 - 4.4 4.4 4.4 Sewer Utility * 0.3 4.0 4.3 (0.1) 245.5 239.7 235.3 Grand total authorized positions 44.1 190.0 234.1 (1.2) * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Note: Positions paid with a stipend (such as trustees and election workers) are not included above. X20A0T Page 4.1 GENERAL FUND Amount Percent Department 2020 2019 Change Change Village Board 48,100 48,100 - - Village Manager 81,500 77,500 4,000 5% Clerk Services 681,400 622,000 59,400 10% Human Resources 114,000 106,900 7,100 7% Assessment of Property 243,000 186,000 57,000 31% Building Maintenance 397,700 379,500 18,200 5% Insurances 84,600 93,300 (8,700) (9%) Judicial 269,300 259,300 10,000 4% Village Attorney 445,000 433,000 12,000 3% Financial Services 461,900 431,900 30,000 7% CIS 1,954,500 1,678,400 276,100 16% Total General Government 4,781,000 4,315,900 465,100 11% Dispatch - - - - Police 9,724,700 9,146,100 578,600 6% EMS 4,432,400 3,723,700 708,700 19% Fire 2,548,500 953,000 1,595,500 167% Fire Protection 1,574,000 1,575,000 (1,000) - Pest & Weed 41,400 44,400 (3,000) (7%) Emergency Government 5,800 5,800 - - Other Protection 21,100 21,100 - - Total Public Safety 18,347,900 15,469,100 2,878,800 19% Street Maintenance 4,482,400 3,872,400 610,000 16% Equipment Maintenance 513,500 493,500 20,000 4% Garages 154,000 141,000 13,000 9% Total Public Works 5,149,900 4,506,900 643,000 14% Community Quality of Life 71,600 71,600 - - Old Falls Village 28,700 28,700 - - Park Operations 949,400 879,900 69,500 8% Park Projects 22,100 21,600 500 2% Total Culture & Recreation 1,071,800 1,001,800 70,000 7% CDA 35,200 35,200 - - Engineering 159,200 235,200 (76,000) (32%) Zoning & Inspection 543,900 597,500 (53,600) (9%) Planning 390,200 363,000 27,200 7% Total Development 1,128,500 1,230,900 (102,400) (8%) Total before Other Uses of Funds 30,479,100 26,524,600 3,954,500 15% Transfer to other funds - 772,805 (772,805) (100%) Total Expenses 30,479,100 27,297,405 3,181,695 12% COMPARATIVE EXPENDITURE BUDGETS X21A0T Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,470,765 4,039,056 4,315,900 4,225,900 General Government 4,781,000 11% 14,611,026 15,144,785 15,469,100 15,594,100 Public Safety 18,347,900 19% 4,004,076 4,434,322 4,506,900 4,471,900 Public Works 5,149,900 14% 944,008 842,522 1,001,800 1,001,800 Culture & Recreation 1,071,800 7% 1,161,621 1,146,301 1,230,900 1,230,900 Conservation and Development 1,128,500 (8%) 24,191,496 25,606,986 26,524,600 26,524,600 Total operating expenditures 30,479,100 15% 1,948,959 1,304,212 772,805 772,805 Transfers Out - (100%) 26,140,455 26,911,198 27,297,405 27,297,405 Total Expenditures 30,479,100 12% by CLASSIFICATION 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 15,924,522 16,723,842 17,220,700 17,435,700 Personnel 18,784,800 9% 5,497,489 5,476,590 5,724,800 5,724,800 Other Operating 6,112,100 7% 1,579,649 1,957,279 1,918,600 1,828,600 Contractual Services 1,884,600 (2%) 1,189,836 1,449,275 1,660,500 1,535,500 Capital Outlay 3,697,600 123% 24,191,496 25,606,986 26,524,600 26,524,600 Total operating expenditures 30,479,100 15% 1,948,959 1,304,212 772,805 772,805 Transfers Out - (100%) 26,140,455 26,911,198 27,297,405 27,297,405 Total Expenditures 30,479,100 12% by CLASSIFICATION (%) 2017 2018 2019 2019 2020 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 66% 65% 65% 66% Personnel 62% 23% 21% 22% 22% Other Operating 20% 7% 8% 7% 7% Contractual Services 6% 5% 6% 6% 6% Capital Outlay 12% X22A0T Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 56,338 42,236 48,100 48,100 Village Board 48,100 - 73,826 81,203 77,500 77,500 Village Manager 81,500 5% 539,936 674,464 622,000 622,000 Clerk Services 681,400 10% 103,273 108,185 106,900 106,900 Human Resources 114,000 7% 182,504 182,744 186,000 186,000 Assessing 243,000 31% 345,352 384,835 379,500 379,500 Municipal Building Maintenance 397,700 5% 89,891 74,617 93,300 93,300 Insurances 84,600 (9%) 237,679 242,420 259,300 259,300 Municipal Court 269,300 4% 363,892 471,890 433,000 433,000 Village Attorney 445,000 3% 385,441 398,292 431,900 431,900 Financial Services 461,900 7% 1,092,633 1,378,170 1,678,400 1,588,400 Information Technology 1,954,500 16% 3,470,765 4,039,056 4,315,900 4,225,900 Total Expenditures 4,781,000 11% 14% 16% 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Government Total Expenditures Trend X23A0T Page 4.4 100 (VILLAGE BOARD) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 43,650 39,599 44,100 44,100 Personnel 44,100 - 12,688 2,637 4,000 4,000 Other Operating 4,000 - - - - - Contracted services - - 56,338 42,236 48,100 48,100 Total Expenditures 48,100 - 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. X24A0T Page 4.5 110 (VILLAGE MANAGER) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 131,332 140,057 134,200 134,200 Personnel* 138,200 3% 4,607 6,145 8,300 8,300 Other Operating 8,300 - (62,113) (64,999) (65,000) (65,000) Charged to TIDs (65,000) - 73,826 81,203 77,500 77,500 Total Expenditures 81,500 5% * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. No significant changes from prior year's budget. X25A0T Page 4.6 111 (CLERK SERVICES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 402,285 486,853 473,000 473,000 Personnel* 538,000 14% 84,062 80,392 92,000 92,000 Other Operating 85,400 (7%) 53,589 96,319 57,000 57,000 Contracted services 58,000 2% 539,936 674,464 622,000 622,000 Total Expenditures 681,400 10% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Large increase in 2020 personnel costs due to increase 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. X26A0T Page 4.7 120 (HUMAN RESOURCES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 89,830 91,907 91,300 91,300 Personnel* 98,400 8% 13,443 16,278 15,600 15,600 Other Operating 15,600 - 103,273 108,185 106,900 106,900 Total Expenditures 114,000 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. X27A0T Page 4.8 130 (ASSESSMENT OF PROPERTY) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 182,504 182,744 186,000 186,000 Contracted services 243,000 31% 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 150,000 Tyler Technologies, Inc. for reassessment services 55,000 Total contractual services 243,000 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. X28A0T Page 4.9 150 (MUNICIPAL BUILDING MAINTENANCE) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 81,490 85,129 89,200 89,200 Personnel* 92,300 3% 202,954 197,994 210,700 210,700 Other Operating 191,200 (9%) 60,908 101,712 79,600 79,600 Contracted services 114,200 43% 345,352 384,835 379,500 379,500 Total Expenditures 397,700 5% * 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. X29A0T Page 4.10 160 (INSURANCE AND BENEFITS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - 5,620 10,000 10,000 Personnel 10,000 - 89,891 68,997 83,300 83,300 Other Operating (Insurances) 74,600 (10%) 89,891 74,617 93,300 93,300 Total Expenditures 84,600 (9%) 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. X30A0T Page 4.11 171 (MUNICIPAL COURT) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 224,365 229,570 242,600 242,600 Personnel 252,600 4% 4,314 2,850 6,700 6,700 Other Operating 6,700 - 9,000 10,000 10,000 10,000 Capital Outlay 10,000 - 237,679 242,420 259,300 259,300 Total Expenditures 269,300 4% 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. X31A0T Page 4.12 172 (VILLAGE ATTORNEY) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 301,994 323,100 336,400 336,400 Personnel* 348,400 4% 13,323 12,685 19,800 19,800 Other Operating 17,200 (13%) 48,575 136,105 76,800 76,800 Contracted services 79,400 3% 363,892 471,890 433,000 433,000 Total Expenditures 445,000 3% 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. No significant changes from last year's budget. X32A0T Page 4.13 190 (FINANCIAL SERVICES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 321,426 333,431 346,900 346,900 Personnel* 379,400 9% 4,564 4,924 7,000 7,000 Other Operating 6,000 (14%) 59,451 59,937 78,000 78,000 Contracted services 76,500 (2%) 385,441 398,292 431,900 431,900 Total Expenditures 461,900 7% 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. X33A0T Page 4.14 195 (INFORMATION TECHNOLOGY) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 271,251 290,069 304,400 304,400 Personnel* 269,300 (12%) 315,988 320,460 427,000 427,000 Other Operating 383,600 (10%) 350,078 466,900 584,000 494,000 Contracted services 516,800 (12%) 155,316 300,741 363,000 363,000 Capital Outlay 784,800 116% 1,092,633 1,378,170 1,678,400 1,588,400 Total Expenditures 1,954,500 16% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The increase in personnel expense in 2019 is due to a retirement. The decreases in other operating and contracted services is from costs being allocated outside of the General Fund, to Library and Utilities. The increase in Capital Outlay for 2020 is for boardroom A/V equipment and municipal security cameras. 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 X34A0T Page 4.15 [PUBLIC SAFETY FUNCTION SUMMARY] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 16,017 - - - Emergency Dispatch (911) - - 8,566,764 8,891,079 9,146,100 8,946,100 Police 9,724,700 6% 3,456,003 3,799,690 3,723,700 4,016,200 EMS 4,432,400 19% 944,264 820,278 953,000 985,500 Fire 2,548,500 167% 1,573,861 1,573,861 1,575,000 1,575,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 42,102 26,980 44,400 44,400 Weed Control 41,400 (7%) 1,635 11,773 5,800 5,800 Emergency Government 5,800 - 10,380 21,124 21,100 21,100 Other Protection Services 21,100 - 14,611,026 15,144,785 15,469,100 15,594,100 Total Expenditures 18,347,900 19% 60% 59% 58% 59% % 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Public Safety Total Expenditures Trend X35A0T Page 4.16 196 (EMERGENCY DISPATCH 911) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 15,406 - - - Personnel - - 611 - - - Other Operating - - - - - - Capital Outlay - - 16,017 - - - Total Expenditures - - BUDGET HIGHLIGHTS: As of February 1, 2017 dispatch operations were transferred to Waukesha County. X36A0T Page 4.17 200 (POLICE ) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 8,094,938 8,232,600 8,548,800 8,438,800 Personnel* 9,184,400 7% 247,554 308,654 279,300 279,300 Other Operating 279,800 - 96,704 115,906 129,000 129,000 Contracted services 41,000 (68%) 127,568 233,919 189,000 99,000 Capital Outlay 219,500 16% 8,566,764 8,891,079 9,146,100 8,946,100 Total Expenditures 9,724,700 6% 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. Contracted services no longer includes the crossing guards. Crossing guards are now employees of the Village. Capital outlay includes the purchase of three vehicles in 2020. X37A0T Page 4.18 210 (EMS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,166,567 3,472,478 3,389,800 3,682,300 Personnel 4,106,000 21% 112,219 101,575 110,000 110,000 Other Operating 113,000 3% 78,735 92,155 75,900 75,900 Contracted services 75,900 - 98,482 133,482 148,000 148,000 Capital Outlay 137,500 (7%) 3,456,003 3,799,690 3,723,700 4,016,200 Total Expenditures 4,432,400 19% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Perform emergency medical services for Menomonee Falls residents. Initiate and maintain all records relative to emergency medical service. Maintain current state certification for all Emergency Medical Technicians. There is an additional six full time firefighters and a fire chief budgeted for 2020. EMS/Fire personnel expenses are allocated 90% to EMS and 10% to Fire budgets. X38A0T Page 4.19 220 (FIRE) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 381,484 385,389 390,400 422,900 Personnel 463,000 19% 293,750 309,811 286,600 286,600 Other Operating 339,500 18% 4,798 5,201 11,000 11,000 Contracted services 11,000 - 264,232 119,877 265,000 265,000 Capital Outlay 1,735,000 555% 944,264 820,278 953,000 985,500 Total Expenditures 2,548,500 167% 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. There is an additional six full time firefighters and a fire chief budgeted for 2020. The repair and maintenance account was increased for 2020 under Other Operating. Capital Outlay includes the purchase of a $1.4M aerial platform truck. EMS/Fire personnel expenses are allocated 90% to EMS and 10% to Fire budgets. X39A0T Page 4.20 230 (FIRE PROTECTION SERVICES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,573,861 1,573,861 1,575,000 1,575,000 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. X40A0T Page 4.21 260 (PEST AND WEED CONTROL) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 40,115 23,251 41,400 41,400 Personnel 38,400 (7%) - - - - Other Operating - - 1,987 3,729 3,000 3,000 Contracted services 3,000 - 42,102 26,980 44,400 44,400 Total Expenditures 41,400 (7%) 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. X41A0T Page 4.22 280 (EMERGENCY GOVERNMENT) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,635 11,773 5,800 5,800 Other Operating 5,800 - 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. X42A0T Page 4.23 290 (OTHER PROTECTION SERVICES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 10,380 11,554 11,500 11,500 Other Operating 11,500 - - 9,570 9,600 9,600 Contracted services 9,600 - 10,380 21,124 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 significant changes from last year's budget. X43A0T Page 4.24 [PUBLIC WORKS FUNCTION SUMMARY] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,465,425 3,820,417 3,872,400 3,837,400 Street Maintenance 4,482,400 16% 479,559 492,908 493,500 493,500 Equipment Maintenance 513,500 4% 59,092 120,997 141,000 141,000 Municipal Garages 154,000 9% 4,004,076 4,434,322 4,506,900 4,471,900 Total Expenditures 5,149,900 14% 17% 17% 17% 17% % of total operating expenditures 17% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Public Works Total Expenditures Trend X44A0T Page 4.25 400 (STREET MAINTENANCE) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,275,015 1,466,605 1,384,000 1,384,000 Personnel* 1,447,000 5% 1,922,569 1,870,609 1,977,900 1,977,900 Other Operating 2,376,900 20% 31,780 77,760 85,000 85,000 Contracted services 102,000 20% 527,338 632,097 677,500 642,500 Capital Outlay 804,500 19% (291,277) (226,654) (252,000) (252,000) Transfer to Storm Water Ut. (248,000) (2%) 3,465,425 3,820,417 3,872,400 3,837,400 Total Expenditures 4,482,400 16% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Protect and maintain Village's infrastructure: Street and Road maintenance and snow plowing: To maintain approximately 200 miles of Village streets, alleys and public parking lots. This work includes concrete and bituminous pavement repairs, patching, dust control, grading of gravel streets, crack filling, street oiling, curb and gutter replacements. Keep all streets, alleys and public parking lots free from obstruction, debris and dead animals. Roadside and easement ditching and maintenance. Cutting grass and weeds on roadside, easements, and Village lots. Replacing, resetting, and maintaining driveway culverts. Light maintenance of all equipment (oil changes, grease, oil levels, body work, paint, etc.) Tree cutting, tree and brush trimming. Excavate and grade drainage and path construction in Village parklands. Sweep urban streets clean of debris in areas where storm sewer systems are available. Plow snow, spread salt and sand, and remove excess snow. Locate, maintain and collect all ice control sand boxes. Traffic control: Maintain, repair and keep in proper working order all street lights, traffic lights, and traffic controllers. Maintain and repair all street light and traffic light poles, pavement markings, warning, regulatory and Fabricate warning, regulatory and street identification signs. Miscellaneous: Maintain and repair barricades and flashers. Deliver and pick up barricades for block parties and all other public events. Record, issue, and maintain park permits register and schedules. The increase in Other Operating includes an additional $375k for street maintenance. X45A0T Page 4.26 420 (EQUIPMENT MAINTENANCE) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 256,621 280,742 291,000 291,000 Personnel* 307,000 5% 204,344 196,895 184,500 184,500 Other Operating 186,500 1% 18,594 15,271 18,000 18,000 Contracted services 20,000 11% 479,559 492,908 493,500 493,500 Total Expenditures 513,500 4% * 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. X46A0T Page 4.27 440 (MUNICIPAL GARAGES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 59,092 107,933 109,000 109,000 Other Operating 121,000 11% - 13,064 32,000 32,000 Contracted services 33,000 3% 59,092 120,997 141,000 141,000 Total Expenditures 154,000 9% 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. X47A0T Page 4.28 [CULTURE AND RECREATION] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 69,003 67,891 71,600 71,600 Community Life 71,600 - 29,866 28,412 28,700 28,700 Old Falls Village 28,700 - 830,096 732,783 879,900 879,900 Park Operations 949,400 8% 15,043 13,436 21,600 21,600 Park Projects 22,100 2% 944,008 842,522 1,001,800 1,001,800 Total Expenditures 1,071,800 7% 4% 3% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Culture and Recreation Total Expenditure Trend X48A0T Page 4.29 180 (COMMUNITY LIFE) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 69,003 67,891 71,600 71,600 Other Operating 71,600 - BUDGET HIGHLIGHTS: No significant changes from last year's budget. X49A0T Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 29,866 28,412 28,700 28,700 Other Operating 28,700 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Maintain buildings and grounds for the Old Falls Village, including the permit rental coordination, set-up and maintenance of the Public House meeting room located at the southwest corner of Pilgrim and County Line Roads. This is coordinated within the Department of Public Works by the Parks Department staff. No significant changes from last year's budget. X50A0T Page 4.31 620 (PARKS AND FORESTRY OPERATIONS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 494,371 394,281 534,000 534,000 Personnel 594,000 11% 185,372 135,322 151,900 151,900 Other Operating 153,900 1% 150,353 203,180 194,000 194,000 Contracted services 201,500 4% - - - - Capital Outlay - - 830,096 732,783 879,900 879,900 Total Expenditures 949,400 8% 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 No significant changes from last year's budget. X51A0T Page 4.32 640 (PARK PROJECTS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 15,043 13,436 21,600 21,600 Other Operating 22,100 2% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance 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. X52A0T Page 4.33 [CONSERVATION AND DEVELOPMENT] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 33,861 36,156 35,200 35,200 Community Dev Authority (CDA) 35,200 - 62,191 143,240 235,200 235,200 Engineering Services 159,200 (32%) 682,225 611,003 597,500 597,500 Zoning and Building Inspections 543,900 (9%) 383,344 355,902 363,000 363,000 Planning 390,200 7% 1,161,621 1,146,301 1,230,900 1,230,900 Total Expenditures 1,128,500 (8%) 5% 4% 5% 5% % 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Conservation and Development Total Expenditures Trend X53A0T Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 32,258 34,440 33,400 33,400 Personnel 33,400 - 1,603 1,716 1,800 1,800 Other Operating 1,800 - 33,861 36,156 35,200 35,200 Total Expenditures 35,200 - 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. X54A0T Page 4.35 760 (ENGINEERING SERVICES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 661,360 647,240 635,500 635,500 Personnel* 627,000 (1%) 8,725 9,257 15,700 15,700 Other Operating 13,900 (11%) 33,713 23,471 10,000 10,000 Contracted services 10,000 - 7,900 8,259 8,000 8,000 Capital Outlay 6,300 (21%) (414,294) (398,867) (295,000) (295,000) Less charged to developers & projects (364,000) 23% (69,766) (8,862) (6,000) (6,000) Less charged to TIDs (8,000) 33% (165,447) (137,258) (133,000) (133,000) Less charged to utilities (126,000) (5%) 62,191 143,240 235,200 235,200 Total Expenditures 159,200 (32%) 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 decrease in 2020 personnel expenditures is due to the elimination of a full time position. Billable engineering hours for developers and projects increased to align with historical values. X55A0T Page 4.36 770 (ZONING AND BUILDING INSPECTIONS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 264,243 249,517 299,000 299,000 Personnel* 245,400 (18%) 10,102 7,231 8,800 8,800 Other Operating 8,800 - 407,880 354,255 289,700 289,700 Contracted services 289,700 - 682,225 611,003 597,500 597,500 Total Expenditures 543,900 (9%) 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. Position allocation changes in 2020 make up the majority of the decrease in personnel expenditures. X56A0T Page 4.37 790 (PLANNING) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 377,418 348,604 352,300 352,300 Personnel* 379,500 8% 5,926 7,298 10,700 10,700 Other Operating 10,700 - 383,344 355,902 363,000 363,000 Total Expenditures 390,200 7% 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 from last year's budget. X57A0T Page 4.38 [OTHER FINANCING USES SUMMARY] 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,948,959 1,304,212 772,805 772,805 Non-Operating Expenditures - (100%) X58A0T Page 4.39 910 (NON-OPERATING EXPENDITURES) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 585,587 718,584 772,805 772,805 Transfer to Garbage & Recycling Fund - (100%) 489,478 375,119 - - Transfer to Capital Projects Fund - - 873,894 210,509 - - Transfer Surplus to Muni-Facilities Fund - - 1,948,959 1,304,212 772,805 772,805 Total Expenditures - (100%) 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. X59A0T 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 X60A0T Fund 215 (Garbage & Recycling) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,254,819 1,266,769 1,261,500 1,261,500 Refuse collection fee 1,960,000 55% 79,831 80,027 80,000 80,000 Recycling State aids 80,000 - 45,486 - - - Recycling rebate - - 6,550 6,222 4,000 4,000 Sales of recycling carts 4,000 - 3,310 7,707 12,000 12,000 Interest Earnings 13,000 8% 1,389,996 1,360,725 1,357,500 1,357,500 Total revenues 2,057,000 52% 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,424,120 1,496,158 1,536,000 1,536,000 Garbage collection contract 1,421,000 (7%) 7,944 12,924 12,000 12,000 Taxes - dumping - (100%) - - 1,000 1,000 Municipal hazardous waste - (100%) 1,432,064 1,509,082 1,549,000 1,549,000 Sub-total garbage collection 1,421,000 (8%) 497,974 518,102 540,000 540,000 Recycling collection contract 540,000 - 10,514 11,850 10,000 10,000 Spring brush pick-up 11,500 15% 14,162 29,285 12,000 12,000 Household hazardous materials 8,000 (33%) 31,743 12,557 11,800 10,233 General administrative expense 11,500 (3%) 554,393 571,794 573,800 572,233 Sub-total recycling 571,000 - 1,986,457 2,080,876 2,122,800 2,121,233 Total expenditures 1,992,000 (6%) (596,461) (720,151) (765,300) (763,733) Net income (expense) 65,000 585,587 718,584 772,805 772,805 Transfer from General Fund - (100%) (10,874) (1,567) 7,505 9,072 Net income (expense) 65,000 3,369 (7,505) (9,072) (9,072) Fund balance, beginning - (7,505) (9,072) (1,567) - Fund balance, ending 65,000 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 2019 tax bill for 2020 purposes for each residential unit (up to four units). X61A0T Page 5.1 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,704,878 1,732,000 1,732,000 1,732,000 Real estate/personnel prop taxes 1,794,000 4% 115,457 139,765 153,300 153,300 Other revenues 154,000 - 1,820,335 1,871,765 1,885,300 1,885,300 Total Revenues 1,948,000 3% 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,477,826 1,535,643 1,680,800 1,680,800 Operating expenditures 1,735,500 3% 262,110 256,460 279,000 279,000 Building maintenance 263,000 (6%) 1,739,936 1,792,103 1,959,800 1,959,800 Total Expenditures 1,998,500 2% 80,399 79,662 (74,500) (74,500) Revenues less expenditures (50,500) 1,313,944 1,394,343 1,474,005 1,474,005 Fund balance, beginning 1,399,505 1,394,343 1,474,005 1,399,505 1,399,505 Fund balance, ending 1,349,005 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. X62A0T Page 5.2 FUND 220 (LIBRARY OPERATIONS) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,420,173 1,450,000 1,462,000 1,462,000 Property taxes 1,539,000 5% 60,013 63,622 79,495 79,495 Intergovernmental 89,007 12% 13,916 14,174 13,650 13,650 Public charges for services 13,800 1% 12,178 28,684 30,000 30,000 Interest earnings 22,000 (27%) 25,236 23,587 21,155 21,155 Other miscellaneous revenues 21,193 - 1,531,516 1,580,067 1,606,300 1,606,300 Total revenues 1,685,000 5% 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,134,983 1,179,504 1,311,000 1,311,000 Salaries/benefits 1,340,000 2% 198,538 201,877 202,500 202,500 Library Materials 205,640 2% 27,694 22,286 35,550 35,550 Public Services 37,700 6% 5,665 6,439 6,100 6,100 Training 6,100 - 21,666 22,233 32,250 32,250 Materials and supplies 31,850 (1%) 13,039 14,924 14,600 14,600 Repairs/maintenance eq. 8,700 (40%) 6,010 4,019 3,300 3,300 Rentals 3,600 9% 16,973 25,962 20,155 20,155 Property and equipment 18,350 (9%) 3,776 3,414 3,900 3,900 Utilities 3,150 (19%) 35,694 38,789 32,600 32,600 Contractual services 59,627 83% 13,788 16,196 14,900 14,900 Property insurance 16,800 13% - - 3,945 3,945 Other Operating 3,983 1% 1,477,826 1,535,643 1,680,800 1,680,800 Total expenditures 1,735,500 3% 53,690 44,424 (74,500) (74,500) Revenues less expenditures (50,500) 931,106 984,796 1,029,220 1,029,220 Fund balance, beginning 954,720 984,796 1,029,220 954,720 954,720 Fund balance, ending 904,220 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) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 284,705 282,000 270,000 270,000 Property taxes 255,000 (6%) 4,114 9,698 9,000 9,000 Interest earnings 8,000 (11%) 288,819 291,698 279,000 279,000 Total revenues 263,000 (6%) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,585 41,574 42,600 42,600 Salaries/benefits 43,600 2% 3,068 3,964 4,500 4,500 Materials and supplies 3,800 (16%) 22,178 17,257 21,000 21,000 Repairs/maintenance equipment 21,000 - 125,559 117,857 126,000 126,000 Utilities 116,000 (8%) 72,720 75,808 84,900 84,900 Contractual services 78,600 (7%) 262,110 256,460 279,000 279,000 Total expenditures 263,000 (6%) 26,709 35,238 - - Revenues less expenditures - 382,838 409,547 444,785 444,785 Fund balance, beginning 444,785 409,547 444,785 444,785 444,785 Fund balance, ending 444,785 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) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,331,274 2,357,000 2,375,000 2,375,000 Property Tax Levy for Debt Service 2,370,000 - 5,582 16,105 15,000 20,000 Interest earnings 13,000 (13%) 1,280,000 - 16,755,000 19,470,000 Proceeds from refunding notes - (100%) 550,809 76,362 285,000 142,500 Bond Premium 100,000 (65%) Transfers in from: 27,953 27,953 28,000 28,000 General Operating Budget 28,000 - 2,070,750 3,263,846 3,441,000 3,441,000 Municipal Facilities/Equipment 3,397,000 (1%) 137,151 116,878 60,000 60,000 Special Assessment Fund 46,000 (23%) - - - 108,000 Capital Projects Fund - - 1,463,063 1,534,938 1,140,000 1,588,000 TID #5 Westbrook Corp Park - (100%) 401,194 474,881 497,000 982,000 TID #6 Main Street 645,000 30% 2,744,687 3,078,025 3,429,000 3,429,000 TID #8 Richfield Way 1,714,000 (50%) 6,813 56,250 55,000 55,000 TID #9 54,000 (2%) 336,500 336,500 337,000 322,000 TID #10 444,000 32% 11,156 11,156 11,000 10,000 TID #11 40,000 264% 37,080 43,200 120,000 116,000 TID #12 298,000 148% - - - 67,000 TID #13 - - - - - - TID #14 - - 11,404,012 11,393,094 28,548,000 32,213,500 Total Revenues 9,149,000 (68%) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 276,621 70,507 285,000 160,000 Bond Issuance Expenses 15,000 (95%) 8,500,863 8,895,863 25,827,000 29,007,000 Bond Principal payments 6,948,000 (73%) 2,410,053 2,684,714 2,447,000 2,422,000 Bond Interest payments 2,360,000 (4%) - - - - Transfer to General Fund - - 11,187,537 11,651,084 28,559,000 31,589,000 Total Expenditures 9,323,000 (67%) 216,475 (257,990) (11,000) 624,500 Net increase (decrease) (174,000) 66,336 282,811 24,821 24,821 Fund Balance, beginning 649,321 282,811 24,821 13,821 649,321 Fund Balance, end of year 475,321 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. During 2019, the Village issued the following debt: 2,030,000$ 2019 Capital Budget (Cap Proj) 4,350,000$ 2019 Cap Bud (Water), Refunds (TID 6, 12) 18,435,000$ 2019 DRS Elec (TID 13), Refunds (TID 6, 10, 11, 12) TID 5 closed in April 2019 and transferred cash to Debt Service to cover future debt payments. Page 5.5 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,906,714 3,188,849 3,205,000 2,200,000 Landfill tipping fees 2,000,000 (38%) - 70 - - Intergovernmental Revenues - - 116,418 117,374 106,000 106,000 Interest earnings 59,000 (44%) 11,650,000 - - - Bond proceeds - - 187,274 49,857 81,000 81,000 Miscellaneous 81,000 - 14,860,406 3,356,150 3,392,000 2,387,000 Total Income 2,140,000 (37%) EXPENDITURES: 7,930 18,377 170,000 55,000 Cap Outlay - General government - (100%) 411,626 592,538 50,000 650,000 Cap Outlay - Public Safety 280,000 460% 12,369,045 5,048,412 470,000 620,000 Cap Outlay - Public Works 645,000 37% 26,788 27,308 - - Cap Outlay - Development - - 12,815,389 5,686,635 690,000 1,325,000 Total Capital Outlay 925,000 34% 33,000 - 1,000 1,000 Contracted services 1,000 - 1,417 1,592 2,000 2,000 Contracted services 1,000 (50%) 12,849,806 5,688,227 693,000 1,328,000 Total Expenditures 927,000 34% 2,010,600 (2,332,077) 2,699,000 1,059,000 Net increase (decrease) 1,213,000 TRANSFERS IN (OUT): 395,100 385,604 406,000 - Fire Impact Fee Reimb (Fund 200) - (100%) 892,848 1,100,900 1,144,000 1,109,000 Gen Fd equipment loan repayments 1,330,000 16% 873,894 210,509 - - Surplus Transfer from General Fund - - - - - - To Capital Projects Fund - - (2,070,750) (3,263,846) (3,441,000) (3,441,000) Transfer to Debt Service Fund (3,400,000) (1%) 2,101,692 (3,898,910) 808,000 (1,273,000) Net increase (decrease) (857,000) 7,354,062 9,455,754 5,556,844 5,556,844 Fund Balance, beginning of year 4,283,844 9,455,754 5,556,844 6,364,844 4,283,844 Fund Balance, end of year 3,426,844 The 2020 Budget provides for the following capital outlay: EMS Ambulance 280,000$ Public Works 5-yard dump truck (w/plow) 210,000 Public Works 5-yard dump truck (w/plow) 210,000 Public Works Bucket truck 160,000 Public Works Various small equipment 45,000 Public Works Lawn mower 20,000 645,000 925,000$ X64A0T 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 X65A0T FUND 700 (RISK MANAGEMENT FUND) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 5,735 12,291 11,000 11,000 Investment earnings 10,000 (9%) 30,705 18,648 22,000 22,000 Dividend on CVMIC investment 20,000 (9%) 36,440 30,939 33,000 33,000 Total operating revenues 30,000 (9%) EXPENSES: 54,518 46,876 56,000 56,000 Insurance premiums 50,000 (11%) (35,832) 18,130 30,000 30,000 Claims and deductibles paid 30,000 - 18,686 65,006 86,000 86,000 Total operating expenses 80,000 (7%) 17,754 (34,067) (53,000) (53,000) NET INCOME (LOSS) (50,000) (6%) 728,596 746,350 712,283 712,283 Net assets, beginning of year 659,283 746,350 712,283 659,283 659,283 Net assets, end of year 609,283 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. X66A0T Page 6.1 FUND 720 (WATER UTILITY) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,114,903 5,002,145 5,183,000 5,183,000 Charges to customers for services 5,082,500 (2%) 1,573,861 1,573,861 1,575,000 1,575,000 Hydrant Rental charged to Village 1,574,000 - 215,964 237,993 257,000 257,000 Tower leases 247,000 (4%) 9,145 4,840 - - Other Revenue 8,000 N/A 6,913,873 6,818,839 7,015,000 7,015,000 Subtotal operating revenues 6,911,500 (1%) OPERATING EXPENSES: 1,641,636 1,645,630 1,775,000 1,775,000 Source of Supply 1,805,000 2% 443,621 389,325 519,000 519,000 Pumping 499,000 (4%) 99,922 83,013 87,000 87,000 Water Treatment 101,000 16% 294,823 277,726 372,300 372,300 Transmission & Distribution 353,000 (5%) 159,628 164,582 102,700 102,700 Billing & collections 175,700 71% 1,114,631 1,179,906 1,149,500 1,149,500 Administration & General 1,437,956 25% 1,682,899 1,709,682 1,770,000 1,770,000 Depreciation 1,860,000 5% 1,294,564 1,266,520 1,370,000 1,370,000 Payment in-lieu of taxes 1,260,000 (8%) 6,731,724 6,716,384 7,145,500 7,145,500 Subtotal operating expenses 7,491,656 5% 182,149 102,455 (130,500) (130,500) OPERATING INCOME / (LOSS) (580,156) 345% NON-OPERATING ITEMS: 82,643 226,019 207,700 207,700 Interest earnings 242,400 17% 639,813 579,806 400,000 400,000 Impact fees 450,000 13% 17,963 22,772 11,500 11,500 Miscellaneous revenue 11,250 (2%) (169,525) (187,517) (204,000) (204,000) Interest expense on long-term debt (232,000) 14% (24,568) (27,684) (27,500) (27,500) Other fiscal charges (27,000) (2%) 546,326 613,396 387,700 387,700 NET NON-OPERATING ITEMS 444,650 15% 554,191 2,493,906 - - Capital contributions - - 1,282,666 3,209,757 257,200 257,200 NET INCOME / (LOSS) (135,506) (153%) 62,324,353 63,607,019 66,816,776 66,816,776 Net Assets, beginning of year 67,073,976 - 63,607,019 66,816,776 67,073,976 67,073,976 Net Assets, end of year 66,938,470 - BUDGETED FIXED ASSET PURCHASES 1 Backhoe 112,000$ 2 Pickup trucks 60,000 Meters/Telecomm 70,000 Reservoirs/Towers 8,000 Hydrant replacements 8,000 Wells/Springs 5,000 Furniture/Equipment 5,000 268,000 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. X67A0T Page 6.2 FUND 730 (SEWER UTILITY) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,550,989 8,951,157 9,513,000 9,513,000 Charges to customers for services 9,789,000 3% OPERATING EXPENSES: 1,517,946 2,026,829 1,740,300 1,740,300 VMF-Operations & Maintenance 1,876,300 8% 2,159,481 2,346,784 2,446,400 2,446,400 Sewage Treatment - User Charge 2,463,000 1% 5,684,316 5,648,809 5,159,300 5,159,300 Sewage Treatment - Capital Charge 4,715,000 (9%) 1,322,559 1,364,700 1,380,000 1,380,000 Depreciation 1,400,000 1% 10,684,302 11,387,122 10,726,000 10,726,000 Subtotal operating expenses 10,454,300 (3%) (2,133,313) (2,435,965) (1,213,000) (1,213,000) OPERATING INCOME / (LOSS) (665,300) (45%) NON-OPERATING ITEMS: 59,444 131,557 145,000 145,000 Interest earnings 116,000 (20%) 595,912 569,448 400,000 400,000 Impact fees 450,000 13% (25,000) 472,739 - - Grant revenues - - (27,884) (27,966) 500 500 Other revenues - (100%) (39,199) (32,062) (26,000) (26,000) Interest on long-term debt (23,000) (12%) (250) (292) (300) (300) Other fiscal charges (200) (33%) (18,000) (18,000) (18,000) (18,000) Other expense - (100%) 545,023 1,095,424 501,200 501,200 NET NON-OPERATING ITEMS 542,800 8% 632,600 1,579,094 - - Capital contributions - - - (955,690) 238,553 (711,800) (711,800) NET INCOME / (LOSS) (122,500) (83%) 61,790,071 60,834,381 61,072,934 61,072,934 NET ASSETS, BEGINNING OF YEAR 60,361,134 (1%) 60,834,381 61,072,934 60,361,134 60,361,134 NET ASSETS, END OF YEAR 60,238,634 - BUDGETED CAPITAL OUTLAY Sanitary sewer relining project - annual rehabilitation 125,000$ Lawn Mower 20,000 145,000$ 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 X68A0T 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) 2017 2018 2019 2019 2020 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,000 931,000 931,000 RE/Personal property taxes 931,000 - 45,548 45,842 44,000 44,000 Licenses and permits 46,000 5% 976,798 976,842 975,000 975,000 Total operating revenues 977,000 - OPERATING EXPENSES: 279,433 283,389 310,200 310,200 Salaries/Benefits 248,400 (20%) 291,277 226,654 252,000 252,000 Wage/Benefit Transfers - DPW 248,000 (2%) 124,172 100,624 169,800 169,800 Other operating expenses 142,700 (16%) 676,482 700,085 740,000 740,000 Depreciation 825,000 11% 1,371,364 1,310,752 1,472,000 1,472,000 Total operating expenses 1,464,100 (1%) (394,566) (333,910) (497,000) (497,000) NET OPERATING LOSS (487,100) (2%) NON-OPERATING ITEMS: 7,752 14,598 25,000 25,000 Interest earnings 12,000 (52%) (211,208) (2,266) - - Miscellaneous revenues - - (695) (987) (700) (700) Bond expenses (500) (29%) (103,001) (113,018) (109,000) (109,000) Interest expense (80,000) (27%) (307,152) (101,673) (84,700) (84,700) NET NON-OPERATING ITEMS (68,500) (19%) 581,904 2,560,784 - - Capital contributions - - (119,814) 2,125,201 (581,700) (581,700) NET INCOME / (LOSS) (555,600) (4%) 25,261,597 25,141,783 27,266,984 27,266,984 Net assets, beginning of year 26,685,284 25,141,783 27,266,984 26,685,284 26,685,284 Net assets, end of year 26,129,684 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 X69A0T Page 6.5 Chapter 7 BUDGET TERMINOLOGY X70A0T 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 X72A0T Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 17,071,346 17,612,240 17,999,639 18,493,000 18,437,001 18,437,000 19,540,000 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty 18,629 18,081 - 17,115 - - - 7003-0000 Omitted Taxes 10,837 10,510 1,859 1,098 - - - 7010-0000 Del.PP Tax Prior Years - - (2,215) - - - - 7012-0000 Int-Delinquent Taxes 7,106 5,081 3,595 3,249 1,358 6,000 3,000 7020-0000 Trailer Tax 3,947 3,219 2,983 2,492 2,396 3,000 3,000 7030-0000 Hotel/Motel Room Tax 228,036 242,020 102,535 124,624 50,768 100,000 100,000 7050-0000 Fire Dues 159,595 167,682 182,204 - - 170,000 190,000 7692-0000 PILOT on Exempt Property - 2,055 68,790 52,141 25,572 53,000 50,000 428,150 448,648 359,751 200,719 80,094 332,000 346,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 458,920 454,853 448,208 447,630 66,979 447,000 447,000 7100-0001 Computer Aid 215,956 196,661 193,697 196,544 201,301 199,000 660,000 7100-0003 Personal Property Aid - - - - 326,379 326,000 300,000 7100-0005 Cable Provider Aid - - - - - - 50,000 7101-0000 Ex.Restraint 159,606 78,918 - - - - - 7103-0000 Grant Revenues 7,000 - 90 7,000 7,000 - - 7110-0000 Managed Forest Land (MFL) 71 74 93 532 136 100 100 7130-0000 Grants - Police 21,680 31,075 27,281 17,719 2,613 30,000 20,000 7130-0000 Grants - Fire 2,000 5,840 - - - - - 7120-0000 Connect.St/Hwy Aids 213,705 213,085 155,156 156,009 116,927 155,000 155,000 7122-0000 Transportation Aids 1,660,831 1,651,962 1,834,475 1,999,524 1,724,589 2,000,000 2,380,000 7125-0000 Road Aids (Fed LRIP) 178,877 90,028 - - - - - 7130-0000 Grants - Parks - - - - 21,505 - - 7103-0000 Grant Revenue - 2,000 - - - - - 2,918,646 2,724,496 2,659,000 2,824,958 2,467,429 3,157,100 4,012,100 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 34,205 55,480 38,830 57,502 60,700 40,000 60,000 7202-0000 Operator Licenses 19,819 18,694 21,166 17,096 21,339 18,000 20,000 7204-0000 Cigarette License 3,100 2,900 3,000 2,700 3,100 3,000 3,000 7206-0000 Dog Lic-VMF Share 6,332 7,426 7,109 6,900 4,275 7,000 7,000 7214-0000 Theater Licenses 250 - 500 250 - 300 300 7218-0000 Trailer Park Licenses 100 100 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 1,837 2,444 1,714 1,742 1,678 1,700 1,700 7222-0000 Amusement Device Licenses 6,525 7,550 9,900 11,325 11,175 10,000 11,000 7258-0000 Dance Permits 4,025 4,325 4,355 - - - - 7266-0000 Itinerant Peddlers Licens 750 700 2,400 1,250 1,050 2,000 1,500 7272-0000 Park Use Permits 28,541 29,885 30,075 26,430 25,164 29,000 27,000 7278-0000 Block Party Permits 125 150 75 - - - - 7268-0000 Parking Permits 9,390 10,861 10,607 11,961 10,498 10,000 12,000 7276-0000 Alarm Permits 13,595 14,060 13,810 13,990 14,252 14,000 14,000 7250-0000 Building Permits 672,897 653,792 459,871 540,710 499,357 425,000 540,000 7252-0000 Electrical Permits 138,506 160,801 131,487 139,188 111,011 110,000 140,000 7254-0000 Plumbing Permits 144,822 137,168 141,634 135,662 107,627 80,000 135,000 7256-0000 Heating Permits 123,050 112,249 105,593 102,419 68,438 100,000 100,000 7260-0000 Curb Cuts 3,600 3,440 4,560 4,140 3,760 4,000 4,000 7262-0000 Street Excavation 1,300 3,000 2,535 3,700 4,300 2,000 3,500 7264-0000 Sign Permits 16,800 21,225 16,550 12,850 8,600 17,000 15,000 7270-0000 Occupancy Permits 43,625 36,775 21,975 30,375 16,200 25,000 25,000 7496-0000 Zoning Permit 16,158 12,989 10,335 12,313 7,968 12,000 11,000 7497-0000 Outdoor Cafe Permit 676 846 348 479 452 500 500 1,290,028 1,296,860 1,038,529 1,133,082 980,944 910,600 1,131,600 RE60 (Fines And Penalties) 7300-0000 Court Receipts - 373,224 497,152 409,041 323,922 500,000 470,000 7310-0000 Parking Violations 59,302 64,670 48,266 43,319 46,419 55,000 57,000 7320-0000 Impounded Dogs 4,448 4,363 4,576 - 9,368 4,000 4,000 7330-0000 False Alarms Penalties 14,068 14,597 2,810 12,615 7,484 14,000 13,000 7422-0008 Blood Analysis Fee - 1,053 1,100 1,201 766 1,100 1,100 7422-0010 Warrant fees 1,980 1,380 1,212 1,092 578 1,300 1,100 Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 7330-0000 False Alarms Penalties 535 - - 535 160 - - 80,333 459,287 555,116 467,803 388,697 575,400 546,200 RE70 (Public Charge For Service) 7400-0000 Acctg Serv Fee (150) - - - - - - 7490-0000 Matl.Sales&Services 6,789 7,206 17,071 25,797 20,226 15,000 25,000 7494-0000 IRB Fee 500 - 500 - - 500 - 7499-0000 Open Records Request 760 93 321 83 312 - 100 7420-0000 Accident&Theft Reports 3,819 3,998 4,670 3,589 3,192 4,000 4,000 7421-2000 Tax Ref Intercept - - - 214 - - - 7421-3000 School Liaison Officer 122,434 123,899 132,399 130,724 132,991 120,000 125,000 7422-0000 Misc PD Revenues 261 492 440 5,794 45 500 500 7422-0001 Fingerprints 2,330 2,115 2,740 2,660 2,660 2,500 2,500 7422-0002 Notaries - - - - - - - 7740-0000 Hunting Processing Chg 540 590 470 470 160 605 500 7435-0000 Ambulance Fees - 1,637,075 1,970,592 1,981,718 1,631,660 2,000,000 2,000,000 7435-0001 Ambul-Non Collecctible - (96,058) (140,990) (193,946) (146,767) (148,000) (150,000) 7435-0003 Ambul-Insur. Adjust - (551,513) (758,346) (840,741) (667,011) (750,000) (750,000) 7330-0001 FD Plan Review fees 17,211 13,552 12,594 7,129 8,406 14,000 14,000 7433-0000 FD Tank Inspections revenue - - - 92 - - - 7436-0005 Contracted Fire Dept Services 219,732 191,197 197,358 204,000 105,898 212,000 254,000 7411-0000 Weed Cut Repayments 2,426 4,168 1,930 3,388 297 3,000 3,000 7412-0000 Weed Cut Admin. Fees 900 1,500 800 1,050 150 500 1,000 7115-0000 Lannon-Snow Services 8,882 3,843 - - - 10,000 10,000 7440-0000 DPW Matl. Sales 26 - 2,290 - - - - 7441-0000 DPW Labor Reimb (10,703) 16,659 25,285 23,481 14,328 15,000 20,000 7461-0000 Park Vandalism Restitution - - 44 74 - - - 7490-0000 Matl.Sales&Services 50 50 50 - - - - 7493-0000 House Numbers 1,602 1,972 2,060 19,277 2,135 1,600 2,000 7738-0000 Certif Commty Review Fee 3,378 3,558 4,361 8,778 10,852 3,500 6,000 7742-0000 Code Compliance Inspections - - - - 100 - - 7492-0000 Map & Plat Sales 35 54 30 23 - - - 7495-0000 OVC Application Fee 2,000 - - - - - - 7735-0000 Special Appearance 3,750 3,400 3,000 3,850 2,400 3,000 3,000 7736-0000 Subdivision Review Fees 6,550 6,250 5,400 10,050 7,100 6,000 7,000 7737-0000 Project Review Fees 10,750 9,775 9,250 12,800 9,850 10,000 10,000 403,872 1,383,875 1,494,319 1,410,354 1,138,984 1,523,705 1,587,600 RE80 (Interest Income) 7600-0000 Interest-State Pool 21,560 57,522 106,110 48,376 87,406 280,000 210,000 7600-0206 Interest on Advance - EDMF - 40 - - - - - 7600-0618 Interest on Advance - TID #6 15,675 19,752 26,624 46,524 - 54,000 35,000 7600-0619 Interest on Advance - TID #7 2,588 3,298 4,323 5,165 - 5,000 4,000 7600-0621 Interest on Advance - TID #9 1,372 1,910 4,680 13,100 - 14,000 10,000 7600-0632 Interest on Advance to TID #12 113 180 394 2 - - - 7600-0730 Interest on Advance - Sewer - - - - 2,948 - - 7600-0900 Interest Earnings - Other - 22,077 38,103 260,463 150,912 80,000 40,000 7610-0000 Int-Past Due Invoices 4,753 4,385 6,392 7,734 5,303 2,000 4,000 46,061 109,164 186,626 381,364 246,569 435,000 303,000 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under (22) (99) - - - - - 7700-0000 Misc Revenue 21,119 7,259 30,154 62,118 37,593 15,000 20,000 7705-0000 Misc Donations 735 - 750 10 100 - - 7707-0000 Meno Falls School Dist Rental 32,780 32,780 32,780 32,780 29,348 33,000 33,000 7710-0000 Cable TV Revenues 242,066 494,860 397,788 401,908 250,907 400,000 350,000 7712-0000 Property Rental 6,304 6,461 6,623 6,803 5,219 6,600 6,600 7713-0000 Tower Lease Agreements 47,814 61,627 51,510 80,124 68,992 69,000 71,000 7713-0010 Soda Agreement 1,872 2,320 1,249 676 487 1,000 1,000 7720-0000 Sale Of VMF Property 6,848,292 312,116 - 371,466 4,718 - - 7750-0000 Misc Rentals 3,881 3,600 3,600 3,476 2,109 4,000 4,000 7780-0000 Settlements-Claims Misc. - - 3,120 - 2,414 - - 7725-0000 Scrap Metal Sales - - 116 - - - - 7422-0011 Deposit Over/Under - - - 20 - - - 7422-0011 Deposit Over/Under - - (55) 15 20 - - Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 7705-0000 Misc Police Donations 105 - - - - - - 7705-0000 Misc EMS Donations - 8,000 - 7,734 - - - 7705-0000 Misc Fire Donations - - 100 - - - - 7725-0000 Scrap Metal Sales 2,657 1,794 1,446 3,590 852 3,000 2,000 7726-0000 Scrap Oil Sales 1,610 - - - 445 - - 7730-0000 Publication Fees 35,840 25,010 23,730 34,670 19,460 25,000 30,000 7,245,053 955,728 552,911 1,005,390 422,664 556,600 517,600 RE90 (Other Financing Sources) 7800-0000 Proceeds - Debt Issue - - - - - - 1,235,000 RE92 (Transfers In) 7801-0200 Tfr from SR - 32,248 - - - - - 7801-0500 Tfr from Debt Service 3,559 - - - - - - 7801-0618 Transfer from TID 6 - 61,582 - - - - - 3,559 93,830 - - - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,290,385 1,316,613 1,294,564 1,266,520 1,027,500 1,370,000 1,260,000 RE60 (Fines And Penalties) 7300-0001 Court Fines 334,575 79,329 - - - - - 7300-0002 Court Costs-Local 159,820 35,130 - - - - - 7303-0000 Weight Restrictions 15 - - - - - - 494,410 114,459 - - - - - RE70 (Public Charge For Service) 7422-0003 Terms (Court Ordered) 10,477 1,476 - - - - - 7435-0000 Ambulance Fees 1,290,624 - - - - - - 7435-0001 Ambul-Non Collectible (123,772) - - - - - - 7435-0003 Ambul-Insur. Adjust (358,048) - - - - - - 819,281 1,476 - - - - - RE80 (Interest Income) 7600-0002 Interest Earnings 20,561 - - - - - - RE85 (Miscellaneous) 7714-0000 AT&T Franchise Fee 195,944 - - - - - - 32,307,629 26,516,676 26,140,455 27,183,190 25,189,882 27,297,405 30,479,100 Village of Menomonee Falls 100-100 (Village Board) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 38,061 40,656 40,500 36,743 27,075 41,000 41,000 EX20 (Fringe Benefits) 8010-0000 FICA 2,912 3,111 3,098 2,811 2,071 3,000 3,000 8016-0000 Worker's Comp Insurance 52 49 52 45 45 100 100 2,964 3,160 3,150 2,856 2,116 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 3,968 2,032 12,688 2,637 3,423 4,000 4,000 44,993 55,275 56,338 42,236 32,704 48,100 48,100 Village of Menomonee Falls 100-110 (Village Manager) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 92,460 98,467 101,328 103,917 74,688 105,000 108,000 8001-2000 Vacation Payout 1,880 10,715 2,821 8,440 - - - 94,340 109,182 104,149 112,357 74,688 105,000 108,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,851 5,910 6,396 6,394 5,579 8,000 8,000 8011-0000 Pension-VMF 6,923 7,063 7,150 7,427 4,892 7,000 7,000 8013-0000 Health Insurance 12,351 11,711 12,082 12,401 9,862 12,000 13,000 8013-0020 Health Insurance Retiree - - 156 - - - - 8014-0000 Dental Insurance 1,674 1,724 594 594 446 1,000 1,000 8015-0000 Life Insurance 574 581 674 766 581 1,000 1,000 8016-0000 Worker's Comp Insurance 132 126 131 117 116 200 200 8030-0615 Wage/Benefit transfer TID 4 (4,864) (4,769) (4,778) (5,000) - (5,000) - 8030-0616 Wage/Benefit transfer TID 5 (4,864) (4,769) (4,778) (5,000) - (5,000) - 8030-0618 Wage/Bene TID 6 Transfers (9,728) (9,538) (9,556) (10,000) (7,500) (10,000) (10,000) 8030-0619 Wage/benefit transfer TID 7 (4,864) (4,769) (4,778) (5,000) (3,750) (5,000) (5,000) 8030-0620 Wage/benefit transfers TID 8 (9,728) (9,538) (9,556) (10,000) (7,500) (10,000) (10,000) 8030-0621 Wage/benefit transfers TID 9 (4,864) (9,538) (9,556) (10,000) (7,500) (10,000) (10,000) 8030-0630 Wage/Benefit Transfer to TID # (9,728) (9,538) (9,556) (10,000) (7,500) (10,000) (10,000) 8030-0631 Wage/Benefit Transfer to TID # (4,864) (4,769) (4,778) (5,000) (3,750) (5,000) (5,000) 8030-0632 Wage/Benefit Transfer to TID # (9,728) (4,769) (4,778) (5,000) (3,750) (5,000) (5,000) 8030-0633 Wage/Benefit Transfer to TID # - - - - (3,750) - (5,000) 8030-0634 Wage/Benefit Transfer to TID # - - - - (3,750) - (5,000) (35,727) (34,882) (34,931) (37,301) (27,274) (35,800) (34,800) EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - - - 1,000 1,000 8080-0000 Travel Expenses 38 - - - - 500 500 38 - - - - 1,500 1,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,910 2,862 2,582 2,914 1,020 3,000 3,000 8100-0010 Postage/Shipping - 61 - - - - - 8100-0210 Membership/Publications 1,039 1,034 1,060 2,537 1,389 2,000 2,000 8170-4000 Gas & Diesel Fuel 666 431 574 501 292 800 800 3,615 4,388 4,216 5,952 2,701 5,800 5,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 399 53 392 193 - 1,000 1,000 EX70 (Other Operating) 8490-0000 General expenses 24 - - - - - - 62,689 78,741 73,826 81,201 50,115 77,500 81,500 Village of Menomonee Falls 100-111 (Clerk Services) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 218,968 230,910 220,230 248,566 192,640 273,000 281,000 8001-0000 Overtime 190 2,707 972 1,065 318 3,000 3,000 8001-2000 Vacation Payout 1,676 2,250 267 1,020 1,041 - - 8002-0000 Part Time Wages 66,651 55,417 38,856 40,357 27,179 40,000 31,000 8003-1110 Election Workers Wages 28,649 90,461 34,677 86,216 19,288 35,000 90,000 8008-0000 Retirement/Severance 277 - - - - - - 316,411 381,745 295,002 377,224 240,466 351,000 405,000 EX20 (Fringe Benefits) 8010-0000 FICA 21,994 21,053 19,338 21,524 16,382 24,000 24,000 8011-0000 Pension-VMF 19,320 17,970 17,166 18,740 14,116 20,000 21,000 8013-0000 Health Insurance 51,189 66,379 65,410 64,139 53,460 71,000 81,000 8014-0000 Dental Insurance 2,504 3,634 3,601 3,412 2,672 4,000 4,000 8015-0000 Life Insurance 1,195 1,306 1,344 1,368 1,088 2,000 2,000 8016-0000 Worker's Comp Insurance 466 496 425 444 383 1,000 1,000 96,668 110,838 107,284 109,627 88,101 122,000 133,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,596 2,507 620 1,591 1,290 2,500 2,500 8080-0000 Travel Expenses 2,756 2,552 880 2,017 2,780 2,000 2,300 8100-0200 Dues & Subscriptions 10,428 10,655 11,722 11,091 12,614 11,000 11,100 15,780 15,714 13,222 14,699 16,684 15,500 15,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,142 3,383 3,019 2,100 1,269 2,500 2,500 8100-0010 Postage/Shipping 11,931 24,456 23,651 16,528 18,332 27,000 27,000 8100-0110 Elect Expenses 16,238 22,845 13,498 23,651 11,835 32,000 30,000 8100-0220 Notices & Publications 746 387 530 385 442 - - 8100-0230 Records Search 4,963 3,304 7,183 5,247 4,998 4,000 4,000 36,020 54,375 47,881 47,911 36,876 65,500 63,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment 7,800 - - 10,900 - - - EX60 (Contractual Services) 8300-1300 Tax Collection Services 36,290 36,886 47,979 76,817 - 38,000 38,000 8300-1301 Parcel List Maintenance 11,878 11,819 - 12,307 9,431 12,000 13,000 8300-1303 Municipal Code - - - - 4,555 - - 8300-1304 Muni Code Supplements 9,700 11,730 5,610 7,195 950 7,000 7,000 57,868 60,435 53,589 96,319 14,936 57,000 58,000 EX70 (Other Operating) 8440-0000 Erroneous Taxes 105 - 1,252 3,880 61,780 1,000 1,000 8440-1000 Tax Chargebacks - - 13,434 - 14,446 - - 8440-2000 Collection Fees 7,575 7,850 2,646 17,317 4,012 7,000 2,000 8440-7010 Uncoll.Del.PP Taxes 5,421 4,704 5,628 (3,414) (1,557) 3,000 3,000 13,101 12,554 22,960 17,783 78,681 11,000 6,000 543,648 635,661 539,938 674,463 475,744 622,000 681,400 Village of Menomonee Falls 100-120 (Human Resources) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 45,438 49,395 49,811 51,000 36,560 52,000 53,000 8001-2000 Vacation Payout 826 187 - 389 397 - - 8002-0000 Part Time Wages 15,173 14,546 15,342 15,361 10,504 13,000 16,000 61,437 64,128 65,153 66,750 47,461 65,000 69,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,693 4,646 4,751 4,776 3,389 5,000 5,000 8011-0000 Pension-VMF 4,344 4,201 4,421 4,458 3,109 4,000 5,000 8013-0000 Health Insurance 15,007 14,229 14,484 14,912 11,867 16,000 18,000 8014-0000 Dental Insurance 747 783 802 802 602 1,000 1,000 8015-0000 Life Insurance 121 133 138 138 132 200 300 8016-0000 Worker's Comp Insurance 75 77 81 72 71 100 100 24,987 24,069 24,677 25,158 19,170 26,300 29,400 EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 1,470 934 776 1,771 566 1,000 1,000 8076-0000 Employee Exams/Evaluations 3,350 3,539 4,763 4,420 2,798 5,300 5,000 8088-0000 Relations/Recognition 1,289 1,649 1,417 2,886 1,725 2,500 2,300 8089-0000 Employee Assist.Program 6,148 6,536 6,458 7,201 4,510 6,800 7,300 12,257 12,658 13,414 16,278 9,599 15,600 15,600 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 30 30 30 - - - - 98,711 100,885 103,274 108,186 76,230 106,900 114,000 Village of Menomonee Falls 100-130 (Assessing) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX60 (Contractual Services) 8300-1301 Parcel List Maintenance 11,878 11,819 12,033 12,307 9,431 12,000 13,000 8300-1302 Revaluation - - - - - - 55,000 8300-1305 DOR Manufactg Assessmt 48,591 24,614 24,470 24,250 - 25,000 25,000 8310-1301 Board Of Review - - - 187 221 - - 8310-1302 Assessing Services 144,000 146,000 146,000 146,000 101,500 149,000 150,000 204,469 182,433 182,503 182,744 111,152 186,000 243,000 204,469 182,433 182,503 182,744 111,152 186,000 243,000 Village of Menomonee Falls 100-150 (Building Maintenance) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 67,239 34,681 38,101 40,886 29,116 41,000 43,000 8001-2000 Vacation Payout - 270 - - - - - 8002-0000 Part Time Wages 13,683 19,575 19,946 20,311 14,639 21,000 21,000 8008-0000 Retirement/Severance - 14,497 - - - - - 80,922 69,023 58,047 61,197 43,755 62,000 64,000 EX20 (Fringe Benefits) 8010-0000 FICA 6,531 4,759 4,204 4,339 3,173 5,000 5,000 8011-0000 Pension-VMF 5,758 3,744 3,935 4,031 2,868 4,000 4,000 8013-0000 Health Insurance 31,085 12,916 12,414 12,782 10,171 14,000 15,000 8013-0020 Health Ins Retiree 7,932 - - - - - - 8014-0000 Dental Insurance 1,547 711 687 687 516 1,000 1,000 8014-0010 Dental Ins Retiree 373 - - - - - - 8015-0000 Life Insurance 367 165 206 232 178 200 300 8016-0000 Worker's Comp Insurance 2,562 2,210 1,998 1,860 1,964 3,000 3,000 56,155 24,505 23,444 23,931 18,870 27,200 28,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education 145 1,150 1,210 45 1,100 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 17,344 6,090 6,062 6,887 5,747 6,500 7,000 8110-0000 Department Supplies 1,637 987 1,553 996 110 1,000 1,000 8110-0100 Small Equip./Tools 43 - 300 15 200 200 200 8110-1501 Custodial Supplies 11,873 10,049 8,883 10,148 5,814 10,000 10,000 30,897 17,126 16,798 18,046 11,871 17,700 18,200 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 43,371 40,712 44,987 33,646 23,125 30,000 30,000 8162-4000 RM-Vehicles - 62 338 232 - - - 43,371 40,774 45,325 33,878 23,125 30,000 30,000 EX47 (Property & Equipment) 8188-3001 Equipment - 29 - - - - - EX50 (Utilities) 8200-0010 Light/Power 122,734 121,201 108,981 110,160 73,253 120,000 100,000 8200-0020 Heat (Gas & Oil) 23,142 25,625 24,181 27,985 17,226 35,000 35,000 8200-0030 Water/Sewer VMF 6,725 6,450 6,460 7,879 3,713 7,000 7,000 152,601 153,276 139,622 146,024 94,192 162,000 142,000 EX60 (Contractual Services) 8300-0000 Contracts 29,204 26,294 27,668 41,567 35,059 37,800 71,800 8300-1501 Mechanicals Contract 9,067 2,476 9,108 34,226 5,712 14,800 15,400 8300-1502 Custodial Contract 20,110 25,619 24,132 25,918 18,099 27,000 27,000 58,381 54,389 60,908 101,711 58,870 79,600 114,200 422,472 360,272 345,354 384,832 251,783 379,500 397,700 Village of Menomonee Falls 100-160 (Insurances) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation 380 6,150 - 5,620 513 10,000 10,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 6,452 6,086 6,452 6,370 9,432 6,400 6,500 8610-0011 Employment Practice Liability 6,259 7,090 7,091 5,187 8,909 6,300 5,100 8610-0012 Crime Policy 1,844 1,808 2,103 2,073 2,482 2,000 2,500 8610-0030 Boiler & Machinery 1,100 1,724 1,829 1,079 1,761 1,300 1,200 8610-0040 Volunteer Insurances 2,864 310 220 260 241 300 300 8610-0050 Prop Damage Insurance 27,152 27,500 38,117 24,610 38,954 35,000 26,000 8610-0060 Prop Damage-Vehicles 21,817 20,419 24,283 25,867 33,656 28,000 29,000 8610-0500 Fitness Reimb - Fire - 200 200 200 - - - 8610-0700 EFlex FSA 3,522 3,632 3,691 3,351 3,055 4,000 4,000 8612-0000 Claims Settled - - 5,904 - - - - 71,010 68,769 89,890 68,997 98,490 83,300 74,600 71,390 74,919 89,890 74,617 99,003 93,300 84,600 Village of Menomonee Falls 100-170-171 (Municipal Court) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 114,960 165,471 158,053 161,794 120,326 170,000 173,000 8001-0000 Overtime 9 45 - - - - - 8001-2000 Vacation Payout - 402 82 314 320 - - 8008-0000 Retirement/Severance 21,408 - - - - - - 136,377 165,918 158,135 162,108 120,646 170,000 173,000 EX20 (Fringe Benefits) 8010-0000 FICA 9,799 11,645 11,306 11,797 8,586 13,000 13,000 8011-0000 Pension-VMF 5,812 8,805 8,607 8,734 6,420 9,000 10,000 8013-0000 Health Insurance 35,379 47,189 43,463 44,129 35,721 48,000 54,000 8014-0000 Dental Insurance 1,755 2,591 2,400 2,367 1,803 2,000 2,000 8015-0000 Life Insurance 128 239 242 246 197 300 300 8016-0000 Worker's Comp Insurance 186 210 211 189 187 300 300 53,059 70,679 66,229 67,462 52,914 72,600 79,600 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,120 2,252 2,743 1,347 1,688 4,000 4,000 8080-0000 Travel Expenses 490 481 240 188 92 500 500 8082-0000 Clerical Allowance 300 790 650 500 450 1,000 1,000 1,910 3,523 3,633 2,035 2,230 5,500 5,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 114 197 668 814 1,026 1,200 1,200 8100-0170 Charge Card Fees 5,186 1,697 - - - - - 5,300 1,894 668 814 1,026 1,200 1,200 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - 8,939 9,000 10,000 - 10,000 10,000 EX70 (Other Operating) 8100-0002 Teen Court Expense - - 13 - - - - 8310-0040 Witness Fees (15) - - - - - - (15) - 13 - - - - 196,631 250,953 237,678 242,419 176,816 259,300 269,300 Village of Menomonee Falls 100-170-172 (Village Attorney) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 187,646 209,624 212,494 224,113 159,682 226,000 230,000 8002-0000 Part Time Wages 310 - - - - - - 8004-0000 Temporary Help 18,978 16,753 17,154 12,868 18,332 20,000 20,000 206,934 226,377 229,648 236,981 178,014 246,000 250,000 EX20 (Fringe Benefits) 8010-0000 FICA 15,806 16,586 16,255 17,077 13,109 19,000 19,000 8011-0000 Pension-VMF 13,281 13,673 14,493 14,758 10,459 15,000 16,000 8013-0000 Health Insurance 39,473 37,428 38,097 50,182 39,932 52,000 59,000 8013-0020 Health Ins Retiree - - 61 - - - - 8014-0000 Dental Insurance 1,987 2,085 2,134 2,750 2,062 3,000 3,000 8015-0000 Life Insurance 734 830 999 1,078 820 1,000 1,000 8016-0000 Worker's Comp Insurance 290 292 307 274 270 400 400 71,571 70,894 72,346 86,119 66,652 90,400 98,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,782 2,169 3,735 2,486 2,189 4,000 4,000 8080-0000 Travel Expenses 474 1,865 400 447 318 1,000 1,000 3,256 4,034 4,135 2,933 2,507 5,000 5,000 EX40 (Materials And Supplies) 8100-0205 Legal Resources 15,198 9,709 8,100 8,689 5,648 13,500 11,000 8100-0210 Membership/Publications 862 1,046 1,088 1,063 1,061 1,300 1,200 16,060 10,755 9,188 9,752 6,709 14,800 12,200 EX60 (Contractual Services) 8310-0000 Legal Services 62,468 37,133 47,664 135,662 95,293 73,000 77,200 8310-0007 Real Estate Fees - 455 141 264 405 1,700 700 8310-0008 Court Fees 60 1,861 769 178 100 2,100 1,500 62,528 39,449 48,574 136,104 95,798 76,800 79,400 360,349 351,509 363,891 471,889 349,680 433,000 445,000 Village of Menomonee Falls 100-180 (Community Life) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX36 (Village Centre) 8110-7408 VC-Fishing Clinic 1,000 1,000 1,000 1,000 1,000 1,000 1,000 8110-7410 VC-Concerts 4,450 4,175 4,300 3,875 - 5,000 5,000 5,450 5,175 5,300 4,875 1,000 6,000 6,000 EX43 (Community Events) 8110-7401 Community Events 282 181 115 206 131 200 200 8110-7402 Fireworks 17,000 20,000 - - - - - 8110-7403 Senior Transportation 57,707 59,446 52,781 52,460 33,249 55,000 55,000 8110-7404 Parades/Celebrations 10,000 10,000 10,465 10,000 6,666 10,000 10,000 8110-7412 ASCAP Music 337 336 343 350 360 400 400 85,326 89,963 63,704 63,016 40,406 65,600 65,600 90,776 95,138 69,004 67,891 41,406 71,600 71,600 Village of Menomonee Falls 100-190 (Financial Services) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 187,399 209,929 225,045 234,506 170,811 242,000 259,000 8001-0000 Overtime 208 - - - - - - 8002-0000 Part Time Wages 816 - - - - - - 8008-0000 Retirement/Severance - 515 - - - - - 188,423 210,444 225,045 234,506 170,811 242,000 259,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,719 15,160 16,375 16,798 12,190 19,000 20,000 8011-0000 Pension-VMF 12,844 13,781 15,342 15,693 11,199 16,000 17,000 8013-0000 Health Insurance 49,205 49,913 60,624 62,419 49,671 66,000 79,000 8014-0000 Dental Insurance 2,424 2,713 3,335 3,334 2,501 3,000 3,000 8014-0010 Dental Ins Retiree 716 - - - - - - 8015-0000 Life Insurance 250 328 405 413 321 500 1,000 8016-0000 Worker's Comp Insurance 269 278 300 267 265 400 400 79,427 82,173 96,381 98,924 76,147 104,900 120,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 270 135 - 270 270 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,143 1,703 1,526 958 715 2,000 2,000 8100-0210 Membership/Publications 1,000 683 922 590 655 1,000 1,000 8110-0200 Small Equipment 114 395 - - - 500 500 8110-1901 Budget Preparation - - - 213 - - - 2,257 2,781 2,448 1,761 1,370 3,500 3,500 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 63,677 42,850 44,550 51,484 50,185 61,000 63,000 8300-1920 Bank Charges & Fees 13,153 13,386 11,201 8,452 3,836 13,000 13,000 8315-0000 OPEB Appraisal 3,700 - 3,700 - 450 4,000 500 80,530 56,236 59,451 59,936 54,471 78,000 76,500 EX70 (Other Operating) 8450-0000 Penalties & Interest 20,676 - 5 305 674 - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses 1,616 2,295 2,111 2,587 2,330 2,500 1,500 373,199 354,064 385,441 398,289 306,073 431,900 461,900 Village of Menomonee Falls 100-195 (IT) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 173,316 189,644 191,810 207,040 150,106 193,000 190,000 8001-0000 Overtime 2,636 1,009 2,026 608 - 1,000 1,000 8001-2000 Vacation Payout - - - - 704 - - 8008-0000 Retirement/Severance - - - - 22,141 31,000 - 175,952 190,653 193,836 207,648 172,951 225,000 191,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,474 13,782 14,151 15,054 12,817 17,000 15,000 8011-0000 Pension-VMF 12,542 12,426 13,143 13,711 9,832 15,000 13,000 8013-0000 Health Insurance 48,235 45,737 46,554 49,930 35,603 44,000 47,000 8014-0000 Dental Insurance 2,379 2,496 2,555 2,663 1,765 2,000 2,000 8015-0000 Life Insurance 583 664 758 838 549 1,000 1,000 8016-0000 Worker's Comp Insurance 238 239 253 225 246 400 300 77,451 75,344 77,414 82,421 60,812 79,400 78,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - 2,712 443 14,000 14,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses - - - - - 2,000 2,000 - - - 2,712 443 16,500 16,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 184 202 159 345 43 1,500 1,000 8100-0150 Cabling Supplies 313 - - - 115 500 500 8100-0155 Security Supplies 894 893 587 2,003 506 2,000 1,300 8100-0195 A/V - Supplies - 44 222 - - 500 500 8100-0210 Membership/Publications - - - - - 500 500 8110-0000 Department Supplies 101 1,168 183 335 388 1,500 1,000 8110-0200 Small Equipment - 93 - 260 - 1,000 500 8130-0000 Computer Supplies 34,947 31,611 32,438 35,916 25,170 30,000 36,000 36,439 34,011 33,589 38,859 26,222 37,500 41,300 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 1,344 2,055 3,343 - 1,623 6,000 3,000 8160-0200 RM - Security System 14,016 2,766 6,171 5,709 1,649 4,000 4,000 8160-8002 RM-Cabling 1,217 1,726 1,410 2,653 2,794 4,000 9,700 8162-8000 RM-Computer Hardware 8,001 4,064 7,497 4,590 3,220 11,000 15,700 8162-9000 RM-Telephone System 521 987 40 3,317 16 5,000 2,500 25,099 11,598 18,461 16,269 9,302 30,000 34,900 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 62,990 42,348 43,021 31,556 21,633 44,000 30,000 8152-6005 Rent - Datacenter - - 17,284 18,391 15,048 20,000 20,400 62,990 42,348 60,305 49,947 36,681 64,000 50,400 EX47 (Property & Equipment) 8190-4000 Security System 14,385 7,758 7,698 - - 5,000 183,000 8190-5000 Telephone System 613 - - 125,594 1,330 1,500 2,500 8190-6000 Furnishings - - - - - 500 300 8190-8000 Computer Hardware 188,289 147,967 139,885 174,785 45,547 330,000 380,000 8190-8095 A/V System - 337 2,063 - - 6,000 164,000 8190-8100 Computer Software 3,859 21,661 2,722 362 4,848 20,000 55,000 8190-9000 Rev Capital Fund Payment 2,950 2,950 2,948 - - - - 210,096 180,673 155,316 300,741 51,725 363,000 784,800 EX50 (Utilities) 8210-0000 Telephone Service 53,661 50,693 42,783 46,474 31,797 60,000 60,000 8211-0000 Emergency Notification Service 643 679 256 146 43 1,000 1,000 8211-0001 Alarm Monitoring Service 500 500 500 2,718 2,695 3,000 3,000 8212-0000 Teletype 2,994 3,036 3,036 3,144 2,322 3,000 3,500 8212-0001 Cellular Data Service 14,303 15,797 23,174 22,972 17,985 27,000 29,000 8212-0003 Cellular Telephone Service 8,878 9,576 9,805 8,911 6,482 10,000 11,500 8212-0004 Internet Service 26,546 19,855 28,093 26,748 22,688 36,000 20,000 8212-0005 WAN Service 71,108 78,823 94,422 98,656 59,543 126,000 107,500 Village of Menomonee Falls 100-195 (IT) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 8212-0010 Cable TV Service 1,205 921 1,559 2,904 2,361 13,000 5,000 179,838 179,880 203,628 212,673 145,916 279,000 240,500 EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen 62,162 62,162 62,050 62,050 62,050 63,000 45,000 8213-0002 Website Hosting Service 25,257 24,350 24,278 25,041 19,638 25,000 27,600 8213-0004 Website Development 300 2,331 4,150 6,650 4,150 6,000 6,200 8301-0000 IT Maint/Support 258,572 252,786 243,930 302,271 259,266 410,000 330,000 8302-0000 Consulting 60,612 13,230 15,670 70,887 16,430 80,000 108,000 406,903 354,859 350,078 466,899 361,534 584,000 516,800 1,174,768 1,069,366 1,092,627 1,378,169 865,586 1,678,400 1,954,500 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 4,963,917 5,329,833 5,143,081 5,098,413 3,724,106 5,355,000 5,666,000 8001-0000 Overtime 65,355 97,651 78,677 112,502 79,347 109,000 92,000 8001-2000 Vacation Payout 46,733 47,223 70,279 62,469 29,211 34,000 23,000 8001-2001 Holiday Payout 51,853 54,338 46,710 49,074 - 41,000 41,000 8001-2002 Comp-Time Payout 54,482 92,481 121,396 224,962 62,332 94,000 99,000 8002-0000 Part Time Wages 143,945 177,418 130,819 138,338 105,772 150,000 227,000 8004-0000 Temporary Help - - - - 18,744 - - 8008-0000 Retirement/Severance 38,755 74,436 105,538 159,878 106,415 221,000 163,000 5,326,285 5,326,285 5,326,285 5,326,285 5,326,285 5,326,285 5,326,285 EX20 (Fringe Benefits) 8010-0000 FICA 385,690 427,734 420,047 426,515 299,149 458,000 482,000 8011-0000 Pension-VMF 498,622 514,552 571,467 583,314 396,680 602,000 679,000 8012-0000 Pension-EE (VMF Paid) 282,480 267,804 265,789 250,017 154,310 231,000 230,000 8013-0000 Health Insurance 929,778 935,477 943,400 950,998 795,320 1,045,000 1,257,000 8013-0020 Health Ins Retiree 4,600 - 11,276 95 - - - 8014-0000 Dental Insurance 57,621 61,809 62,225 58,666 44,984 59,000 62,000 8014-0010 Dental Ins Retiree - - 345 - - - - 8015-0000 Life Insurance 9,328 10,748 10,160 9,090 6,101 9,400 9,400 8016-0000 Workers' Comp Insurance 104,550 105,143 105,159 99,211 92,658 135,000 143,000 8020-0000 VEBA 5,027 1,862 2,438 2,231 1,680 - 2,000 8021-0000 Nationwide - VMF 6,030 5,400 5,400 5,400 - 5,400 9,000 2,158,791 2,207,376 2,274,549 2,269,605 1,690,443 2,395,000 2,710,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 62,659 45,902 45,275 71,541 30,195 47,000 50,000 8070-0020 Education Reimbursement 5,300 5,495 2,965 5,750 10,000 1,500 1,500 8075-0000 Recruitment & Personnel 1,101 1,791 2,199 4,581 2,162 2,000 2,000 8076-0000 Employee Exams/Evaluations 3,622 6,065 9,933 11,529 5,911 3,000 3,000 8080-0000 Travel Expenses 283 504 527 343 502 400 400 8090-0000 Uniforms 31,203 33,040 37,137 39,406 41,116 38,000 38,000 8090-0005 Armored Vests - - 10,990 7,850 15,758 15,000 12,000 104,168 92,797 109,026 141,000 105,644 106,900 106,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,402 2,004 2,534 2,844 1,550 3,000 3,000 8100-0010 Postage/Shipping 2,334 2,542 2,604 2,912 3,021 3,000 3,000 8100-0025 Printing - 3,392 581 4,056 1,479 3,000 3,000 8100-0170 Charge Card Fees 3,525 4,971 1,956 435 - 2,000 2,000 8110-0000 Department Supplies 8,950 7,529 7,942 4,800 4,560 8,000 8,000 8110-0001 Towing & Storage 3,249 1,212 570 993 - 500 200 8110-0002 Red Tags - 100 (33) - - - - 8110-0200 Small Equipment 3,716 3,719 5,752 14,748 916 4,000 4,000 8110-0201 Motorcycle Program 3,178 - - - - - - 8110-2001 Investigative Expenses 4,900 5,599 5,216 5,510 3,465 4,000 4,500 8150-0000 Accreditation Expenses 600 141 1,253 650 650 700 1,000 8170-4000 Gas & Diesel Fuel 94,236 73,645 67,594 73,103 50,556 90,000 90,000 8170-4020 Supplies-Vehicles 1,714 2,185 1,553 2,205 1,938 2,500 2,500 128,804 107,039 97,522 112,256 68,135 120,700 121,200 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios - - 10 - - - - 8162-3000 RM-Equipment 2,929 1,628 1,792 1,312 2,591 2,000 2,000 8162-4000 RM-Vehicles 53,426 46,952 32,194 49,651 46,285 45,000 45,000 8162-4100 RM-Radio Equip. 3,000 4,124 3,169 899 698 2,000 2,000 59,355 52,704 37,165 51,862 49,574 49,000 49,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 85,606 94,800 101,738 187,506 27,534 105,000 129,500 8188-4100 Radio Hardware 746 1,000 1,969 3,344 2,079 3,000 3,000 8190-6000 Furnishings 988 670 1,040 272 1,178 1,000 1,000 8190-6400 PD Fixed Assets 9,492 7,494 8,844 2,820 6,295 9,000 12,000 8190-8102 Software Modif/Adjust - 22,600 - - - - - 8190-9000 Rev Capital Fund Payment - - - 26,000 - 57,000 60,000 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 96,832 126,564 113,591 219,942 37,086 175,000 205,500 EX50 (Utilities) 8200-0010 Light/Power 3,000 3,533 3,695 3,520 2,794 2,200 2,200 8200-0020 Heat (Gas & Oil) 374 (80) 146 15 50 500 500 3,374 3,453 3,841 3,535 2,844 2,700 2,700 EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 13,680 13,524 14,286 28,096 38,593 41,000 41,000 8304-0000 Crossing Guard Contract 82,363 85,684 82,418 87,810 44,132 88,000 - 96,043 99,208 96,704 115,906 82,725 129,000 41,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 13,976 13,976 13,976 13,976 - 14,000 14,000 8,151,318 8,699,650 8,566,031 8,889,650 6,262,817 9,146,100 9,724,700 Village of Menomonee Falls 100-210 (EMS) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - 1,177,483 1,169,622 1,550,720 1,119,876 1,601,000 2,031,000 8001-0000 Overtime - 143,726 125,119 175,329 193,812 77,000 126,000 8001-2000 Vacation Payout - 18,295 29,712 13,244 475 - - 8001-2001 Holiday Payout - 1,806 730 1,424 - - - 8002-0000 Part Time Wages - 723,591 1,074,420 839,681 539,685 783,000 739,000 8008-0000 Retirement/Severance - 13,516 10,430 - - - - - 2,078,417 2,410,033 2,580,398 1,853,848 2,461,000 2,896,000 EX20 (Fringe Benefits) 8010-0000 FICA - 146,475 181,676 189,756 138,399 188,000 222,000 8011-0000 Pension-VMF - 162,092 228,347 250,789 182,886 223,000 295,000 8012-0000 Pension-EE (VMF Paid) - 11,563 5,575 5,225 3,611 5,000 - 8013-0000 Health Insurance - 243,784 257,900 367,908 300,542 404,000 566,000 8014-0000 Dental Insurance - 13,029 14,714 19,352 14,885 20,000 24,000 8015-0000 Life Insurance - 2,110 2,710 3,110 2,544 5,000 5,000 8016-0000 Workers' Comp Insurance - 48,722 64,542 55,563 56,297 82,000 98,000 8021-0000 Nationwide - VMF - 1,800 1,800 1,800 - 1,800 - - 629,575 757,264 893,503 699,164 928,800 1,210,000 EX30 (Employee Training/Expense) 8070-0003 Training-EMS 2,302 7,589 5,175 5,308 9,747 10,000 10,000 EX40 (Materials And Supplies) 8110-2201 Tech Supplies & Expenses - 17,869 12,339 10,249 6,061 20,000 18,000 8110-2202 Ambulance Supplies - 48,189 54,326 55,572 40,904 50,000 55,000 8170-4000 Gas & Diesel Fuel - 4,578 15,007 17,625 12,050 15,000 15,000 - 70,636 81,672 83,446 59,015 85,000 88,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles - 1,640 25,371 12,822 35,618 15,000 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 60,562 50,000 50,000 8160-4200 EMS 800 Mhz Radio - 8,915 9,518 11,212 19,567 25,900 25,900 - 73,819 78,736 92,154 80,129 75,900 75,900 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - 10,482 10,482 10,482 - 10,000 10,500 2,302 2,921,158 3,456,733 3,801,113 2,737,521 3,723,700 4,432,400 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,118,462 108,034 153,863 176,252 148,822 196,000 226,000 8001-0000 Overtime 45,344 19,978 13,813 20,039 25,299 9,000 20,000 8001-2000 Vacation Payout 19,543 2,477 2,821 1,960 - - - 8002-0000 Part Time Wages 834,443 352,867 121,592 82,205 96,639 77,000 82,000 8003-2200 Volunteer Wages 49,641 - - - - - - 8008-0000 Retirement/Severance 11,542 1,502 - - - - - 2,078,975 484,858 292,089 280,456 270,760 282,000 328,000 EX20 (Fringe Benefits) 8010-0000 FICA 155,320 44,830 21,396 22,345 20,349 22,000 25,000 8011-0000 Pension-VMF 144,797 35,683 27,049 29,983 24,746 26,000 32,400 8012-0000 Pension-EE (VMF Paid) 24,332 6,189 1,733 1,741 1,224 2,000 - 8013-0000 Health Insurance 271,483 32,911 27,636 39,830 34,550 44,000 63,000 8014-0000 Dental Insurance 15,169 2,703 1,821 2,291 1,852 3,100 3,100 8015-0000 Life Insurance 1,916 607 418 460 375 500 500 8016-0000 Workers' Comp Insurance 47,239 5,719 7,540 6,484 6,332 9,000 11,000 8021-0000 Nationwide - VMF 2,970 1,800 1,800 1,800 - 1,800 - 663,226 130,442 89,393 104,934 89,428 108,400 135,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 475 - 76 - - - 8070-0002 Training-Admin 1,476 780 1,564 850 160 1,000 1,000 8070-0003 Training-EMS 8,616 246 191 170 - - 300 8070-0004 Training-Fire 4,780 8,879 4,274 5,851 2,195 6,500 6,500 8070-0006 Training-Prev 15 - 624 - - 800 800 8070-0020 Education Reimbursement 385 355 225 2,685 1,650 2,000 2,000 8070-0021 Volunteer reimbursements 50 - - - - - - 8075-0000 Recruitment & Personnel 2,175 1,033 2,580 3,225 1,910 3,000 3,000 8076-0000 Employee Exams/Evaluations 10,541 11,980 11,369 9,595 510 11,000 10,000 8080-0000 Travel Expenses 50 - - - - 200 200 8090-0000 Uniforms 20,950 32,408 18,472 21,705 52,181 25,000 25,000 8100-0200 Dues & Subscriptions 1,805 2,558 2,096 2,404 2,289 2,000 2,000 50,843 58,714 41,395 46,561 60,895 51,500 50,800 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,211 871 1,030 1,068 590 1,200 1,000 8100-0010 Postage/Shipping 684 1,376 800 1,419 686 1,200 1,200 8110-0000 Department Supplies 1,700 1,600 2,117 1,775 1,014 2,000 1,800 8110-2201 Tech Supplies & Expenses 22,261 21,732 18,482 15,376 11,806 20,000 20,000 8110-2202 Ambulance Supplies 36,364 1,660 - - - - - 8110-2203 Fire Prevention 997 961 1,306 1,435 984 1,300 1,300 8110-2205 Hazard Material - 150 - - - 500 500 8170-2000 Supplies-Building 5,501 6,925 8,746 8,543 5,456 8,500 8,500 8170-4000 Gas & Diesel Fuel 38,744 32,405 23,803 31,312 15,952 30,000 30,000 107,462 67,680 56,284 60,928 36,488 64,700 64,300 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 4,855 7,677 501 2,895 309 400 400 8162-2000 RM-Building 28,931 27,863 30,079 29,073 36,560 26,000 26,000 8162-4000 RM-Vehicles 178,478 74,863 68,446 67,539 121,861 46,000 100,000 212,264 110,403 99,026 99,507 158,730 72,400 126,400 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 70 165 - - - - 1,400,000 8188-4100 Radio Hardware 3,517 365 738 548 350 1,000 1,000 8190-6000 Furnishings 210 - - 530 - 500 500 8190-9000 Rev Capital Fund Payment 246,000 310,000 260,000 115,306 - 260,000 330,000 249,797 310,530 260,738 116,384 350 261,500 1,731,500 EX50 (Utilities) 8200-0010 Light/Power 52,102 61,345 60,727 60,705 47,058 50,000 50,000 8200-0020 Heat (Gas & Oil) 20,997 32,497 30,838 36,559 20,089 42,000 42,000 8200-0030 Water/Sewer VMF 5,215 7,697 5,479 5,551 4,039 6,000 6,000 78,314 101,539 97,044 102,815 71,186 98,000 98,000 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp 57,117 - - - - - - 8160-4200 FD 800 Mhz Radio 13,680 3,506 4,798 5,201 10,005 11,000 11,000 70,797 3,506 4,798 5,201 10,005 11,000 11,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service 13,976 3,494 3,494 3,494 - 3,500 3,500 3,525,654 1,271,166 944,261 820,280 697,842 953,000 2,548,500 Village of Menomonee Falls 100-230 (Public Fire Protection) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,573,861 1,573,861 1,573,861 1,573,861 1,181,250 1,575,000 1,574,000 1,573,861 1,573,861 1,573,861 1,573,861 1,181,250 1,575,000 1,574,000 Village of Menomonee Falls 100-260 (Weed Control) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 26,846 24,900 23,592 17,024 20,309 27,000 26,000 8001-2000 Vacation Payout - - - 14 - - - 8008-0000 Retirement/Severance - - 5,343 - 1,472 3,000 - 26,846 24,900 28,935 17,038 21,781 30,000 26,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,820 1,858 2,227 1,223 1,632 2,000 2,000 8011-0000 Pension-VMF 1,657 1,641 1,661 1,083 1,343 2,000 2,000 8013-0000 Health Insurance 5,819 5,518 5,961 2,942 5,005 6,000 7,000 8014-0000 Dental Insurance 283 297 324 152 247 300 300 8015-0000 Life Insurance 151 157 133 100 67 100 100 8016-0000 Workers' Comp Insurance 709 770 875 713 955 1,000 1,000 10,439 10,241 11,181 6,213 9,249 11,400 12,400 EX40 (Materials And Supplies) 8100-0220 Notices & Publications - - - - 32 - - EX60 (Contractual Services) 8300-0000 Contracts 2,127 4,946 1,987 3,729 1,414 3,000 3,000 39,412 40,087 42,103 26,980 32,476 44,400 41,400 Village of Menomonee Falls 100-280 (Emergency Government) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 12 845 - - 173 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 12 6 - - - 800 800 8162-4300 RM-Sirens 960 3,488 1,635 11,773 - 3,600 3,600 972 3,494 1,635 11,773 - 4,400 4,400 EX50 (Utilities) 8200-2801 Recurring Charges 734 - - - - 700 700 1,718 4,339 1,635 11,773 173 5,800 5,800 Village of Menomonee Falls 100-290 (Public Safety Commission) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel - 52 140 295 55 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 12,391 9,803 10,240 11,259 11,375 11,000 11,000 EX60 (Contractual Services) 8300-2901 HAWS Contract 19,140 9,570 - 9,570 9,570 9,600 9,600 31,531 19,425 10,380 21,124 21,000 21,100 21,100 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 746,312 811,296 841,772 923,143 629,958 899,000 940,000 8001-0000 Overtime 39,372 53,493 39,804 60,810 49,128 55,000 55,000 8001-2000 Vacation Payout 1,937 2,168 4,094 3,536 845 - - 8001-2002 Comp-Time Payout 1,309 1,268 1,711 2,228 - - - 8004-0000 Temporary Help 26,082 4,702 11,341 20,697 11,057 11,000 11,000 8008-0000 Retirement/Severance 1,032 829 417 39,951 26,365 - - 816,044 873,756 899,139 1,050,365 717,353 965,000 1,006,000 EX20 (Fringe Benefits) 8010-0000 FICA 60,617 63,870 66,601 78,375 53,355 74,000 77,000 8011-0000 Pension-VMF 54,242 56,665 60,291 68,783 42,285 62,000 67,000 8013-0000 Health Insurance 251,665 208,986 212,352 234,079 152,255 231,000 246,000 8013-0020 Health Ins Retiree 6,668 - - - - - - 8014-0000 Dental Insurance 15,880 11,733 12,441 12,090 6,607 11,000 10,000 8014-0010 Dental Ins Retiree 29 - 286 - - - - 8015-0000 Life Insurance 2,607 2,701 3,022 3,334 2,353 4,000 3,000 8016-0000 Worker's Comp Insurance 24,604 26,786 30,325 27,563 28,717 42,000 43,000 8030-0000 Wage/Benefit Transfers (7,953) (4,115) (9,443) (7,983) - (5,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (297,525) (273,887) (291,277) (226,654) (170,203) (252,000) (248,000) 110,834 92,739 84,598 189,587 115,369 167,000 193,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 1,210 100 1,836 1,432 500 500 8090-0000 Uniforms/Protective Equipment 16,955 16,525 17,476 18,436 13,476 16,000 18,000 16,955 17,735 17,576 20,272 14,908 16,500 18,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 473 675 443 1,222 339 500 500 8100-0210 Membership/Publications 561 850 753 908 646 400 400 8110-0000 Department Supplies 8,234 11,407 7,214 11,472 4,032 8,000 8,000 8110-1201 Safety Supplies - - - 172 690 - - 8170-4000 Gas & Diesel Fuel 72,507 63,529 75,132 112,514 106,697 140,000 140,000 8182-1400 Street Light Projects 78,785 (2,614) 20,695 30,850 225 50,000 50,000 8182-1401 Traffic Signals 10,711 13,322 4,135 32,500 6,171 10,000 10,000 8182-1402 Signs & Markings 19,110 16,846 30,031 12,664 15,245 15,000 17,000 8182-1403 Street Repairs - Small 7,444 10,265 6,422 8,179 6,700 7,500 7,500 8182-1404 Street/Road Maint/Repair 641,836 700,874 699,365 697,667 67,077 700,000 1,075,000 8182-1405 Storm Sewer Maintenance - 28 - - - - - 8182-1407 Priv.Driv.Culvert Repair 4,230 4,666 834 2,597 144 3,000 3,000 8182-1410 Pavement Marking 10,633 10,857 25,349 29,597 5,234 38,000 38,000 854,524 830,705 870,373 940,342 213,200 972,400 1,349,400 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights 43,079 (8,531) 29,904 (32,241) (1,774) 13,000 13,000 8162-4001 RM-Fuel System 3,751 6,506 1,862 208 690 4,000 4,000 8162-4100 RM-Radio Equip. 1,490 - - 1,082 1,036 1,000 1,000 48,320 (2,025) 31,766 (30,951) (48) 18,000 18,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 1,087 779 104 5,539 - 1,000 1,000 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 3,379 41,756 2,338 6,097 1,425 6,000 6,000 8188-4100 Radio Hardware - - - - - 500 500 8190-9000 Rev Capital Fund Payment 253,000 440,000 525,000 626,000 - 671,000 798,000 256,379 481,756 527,338 632,097 1,425 677,500 804,500 EX50 (Utilities) 8200-4001 Street Light Power 475,805 514,334 508,911 510,819 329,830 490,000 490,000 8200-4002 Traffic Signal Power 18,006 17,688 17,451 18,676 12,729 19,000 19,000 493,811 532,022 526,362 529,495 342,559 509,000 509,000 EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 542 486 561 356 896 2,000 2,000 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 8110-4001 Sand/Salt/Calciumchloride 309,191 505,334 457,092 384,703 178,077 440,000 440,000 8110-4002 Welding Supplies 6,579 6,154 5,737 9,291 4,125 7,000 7,000 8110-4007 Alternative Fuel Supplies 672 965 2,925 2,551 509 2,000 2,000 8110-4012 Spring Brush Pick-up - - - - 136 - - 8110-4100 Abandoned Haz.Mat.Disposl - - - - - - 20,000 8110-4101 Household Hazardous Mater - - 55 - - - - 316,984 512,939 466,370 396,901 183,743 451,000 471,000 EX60 (Contractual Services) 8300-0000 Contracts 68,794 75,880 31,780 77,760 96,868 85,000 90,000 8300-3403 Taxes - Dumping - - - - - - 12,000 68,794 75,880 31,780 77,760 96,868 85,000 102,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 10,661 11,204 10,016 9,009 8,688 10,000 10,000 2,994,393 3,427,490 3,465,422 3,820,416 1,694,065 3,872,400 4,482,400 Village of Menomonee Falls 100-420 (Equipment Maintenance) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 162,831 194,496 187,524 195,514 140,711 200,000 208,000 8001-0000 Overtime 4,363 9,080 4,827 10,835 14,512 10,000 10,000 8001-2000 Vacation Payout 312 319 325 332 169 - - 8001-2002 Comp-Time Payout 121 64 178 171 - - - 167,627 203,959 192,854 206,852 155,392 210,000 218,000 EX20 (Fringe Benefits) 8010-0000 FICA 12,764 15,224 14,448 15,387 11,626 16,000 17,000 8011-0000 Pension-VMF 11,596 13,393 13,056 13,753 10,178 14,000 15,000 8013-0000 Health Insurance 34,224 32,451 27,858 36,292 28,879 39,000 44,000 8014-0000 Dental Insurance 1,644 1,724 1,501 1,878 1,408 2,000 2,000 8015-0000 Life Insurance 371 393 505 630 486 1,000 1,000 8016-0000 Worker's Comp Insurance 4,924 5,354 6,399 5,950 6,294 9,000 10,000 65,523 68,539 63,767 73,890 58,871 81,000 89,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 140 2,610 - 1,321 1,191 2,000 2,000 8090-0000 Uniforms 9,054 8,303 8,664 7,785 6,359 9,500 9,500 9,194 10,913 8,664 9,106 7,550 11,500 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,032 - - 314 - - - 8100-0210 Membership/Publications 3,601 3,638 3,757 3,564 2,102 2,000 2,000 8110-0000 Department Supplies 144,114 159,577 173,515 164,871 103,310 155,000 155,000 8110-0009 Plow blade costs 11,389 6,681 11,009 14,350 23,089 12,000 14,000 8110-0100 Small Equip./Tools 2,986 1,948 3,349 3,147 1,101 3,000 3,000 163,122 171,844 191,630 186,246 129,602 172,000 174,000 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 1,412 876 1,212 717 60 1,000 1,000 8162-4000 RM-Vehicles - - 2,838 624 619 - - 1,412 876 4,050 1,341 679 1,000 1,000 EX51 (DPW Activities) 8110-4002 Welding Supplies - 99 - 203 - - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 19,965 7,957 18,594 15,271 32,938 18,000 20,000 426,843 464,187 479,559 492,909 385,032 493,500 513,500 Village of Menomonee Falls 100-440 (Garages) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies - 191 24 143 22 - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 24,203 16,732 1,897 8,425 8,372 8,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 25,761 26,616 25,896 50,477 35,560 40,000 45,000 8200-0020 Heat (Gas & Oil) 25,413 28,968 26,942 45,551 27,987 55,000 55,000 8200-0030 Water/Sewer VMF 2,818 3,050 3,494 3,338 4,036 6,000 6,000 8200-0040 Util - Otto Property 331 152 - - - - - 8200-2201 Alarm System 921 839 839 - - - - 55,244 59,625 57,171 99,366 67,583 101,000 106,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan - - - 13,064 31,117 32,000 33,000 79,447 76,548 59,092 120,998 107,094 141,000 154,000 Village of Menomonee Falls 100-580 (Historical Soc.&Museum) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 6,683 5,879 19,577 15,567 4,511 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 4,021 6,361 5,235 7,376 5,923 7,000 7,000 8200-0020 Heat (Gas & Oil) 2,492 2,037 2,418 3,314 2,145 4,000 4,000 8200-0030 Water/Sewer VMF 1,739 1,604 1,917 2,155 715 2,000 2,000 8200-2201 Alarm System 719 - 719 - - 700 700 8,971 10,002 10,289 12,845 8,783 13,700 13,700 15,654 15,881 29,866 28,412 13,294 28,700 28,700 Village of Menomonee Falls 100-620 (Park Operations) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 297,270 297,718 291,389 237,225 220,141 310,000 334,000 8001-0000 Overtime 6,936 14,022 8,726 12,574 13,982 18,000 18,000 8001-2000 Vacation Payout 1,531 1,705 6,838 2,671 676 - - 8001-2002 Comp-Time Payout - 411 56 - - - - 8004-0000 Temporary Help 4,891 21,488 12,876 10,297 17,626 42,000 42,000 8008-0000 Retirement/Severance - 657 24,570 14,573 - - - 310,628 336,001 344,455 277,340 252,425 370,000 394,000 EX20 (Fringe Benefits) 8010-0000 FICA 23,013 24,971 26,255 20,843 18,616 28,000 30,000 8011-0000 Pension-VMF 20,712 20,673 21,006 17,012 15,397 21,000 24,000 8013-0000 Health Insurance 72,046 72,066 84,562 63,796 80,887 93,000 123,000 8014-0000 Dental Insurance 3,518 3,910 4,691 3,404 4,095 5,000 5,000 8014-0010 Dental Ins Retiree 29 - - - - - - 8015-0000 Life Insurance 1,577 1,379 1,407 1,216 999 1,000 1,000 8016-0000 Worker's Comp Insurance 10,306 10,601 11,994 10,668 11,193 16,000 17,000 131,201 133,600 149,915 116,939 131,187 164,000 200,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 100 100 330 - - 300 300 EX40 (Materials And Supplies) 8100-0210 Membership/Publications - - 100 - - - - 8110-0000 Department Supplies 6,402 8,477 7,861 9,874 14,507 10,000 12,000 8110-1501 Custodial Supplies 6,991 4,124 7,068 2,627 2,263 6,000 6,000 8110-6201 Main Pk Bldg Supplies - 440 - - - - - 8110-6203 Chemicals 2,448 1,596 2,065 2,364 1,555 1,600 1,600 8170-4000 Gas & Diesel Fuel 14,949 8,918 7,592 10,356 4,843 16,000 16,000 8182-1402 Signs & Markings 4,382 8,145 7,154 7,055 5,043 5,000 5,000 8182-1620 Misc Park Improvements 1,429 1,523 41,097 2,415 - 1,000 1,000 8182-1623 Park Vandalism (1,874) 980 440 (161) 650 1,000 1,000 34,727 34,203 73,377 34,530 28,861 40,600 42,600 EX44 (Repair/Maintenance) 8162-2000 RM-Building 18,758 3,577 304 1,476 2,357 8,000 8,000 8162-4000 RM-Vehicles 25,148 26,499 37,288 27,430 17,559 28,000 28,000 8162-4100 RM-Radio Equip. - 243 - - - - - 43,906 30,319 37,592 28,906 19,916 36,000 36,000 EX46 (Forestry) 8110-6202 Forestry Supplies 985 604 3,870 603 - - - 8110-6205 Forestry Chemicals 575 - 474 - - 500 500 8182-1621 Plants And Shrubs - - 312 648 - 500 500 8182-1624 Insect & Disease Control 513 996 672 - 1,237 500 500 8182-1625 Trees 1,316 1,383 1,126 594 8,176 500 500 8182-1626 Invasive Species Control 23,015 11,843 24,279 26,260 18,715 25,000 25,000 26,404 14,826 30,733 28,105 28,128 27,000 27,000 EX47 (Property & Equipment) 8180-9620 Land Acq - Parks - 100,420 - - - - - EX50 (Utilities) 8200-0010 Light/Power 34,261 36,400 32,267 33,389 22,784 32,000 32,000 8200-0020 Heat (Gas & Oil) 3,391 2,815 3,213 3,783 1,347 8,000 8,000 8200-0030 Water/Sewer VMF 9,884 10,664 7,859 6,612 4,851 8,000 8,000 47,536 49,879 43,339 43,784 28,982 48,000 48,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 99,292 124,834 122,486 140,915 106,218 154,000 156,000 8300-0621 Contract Tree Maintenance 10,714 41,200 27,866 62,265 10,537 40,000 45,500 110,006 166,034 150,352 203,180 116,755 194,000 201,500 704,508 865,382 830,093 732,784 606,254 879,900 949,400 Village of Menomonee Falls 100-640 (Park Projects) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 4,061 3,570 4,446 3,925 3,750 4,000 4,000 8110-6402 Christmas Decorations 524 11 1,962 994 - 800 800 8182-1641 Ball Diamonds 5,446 7,310 4,749 3,824 7,101 7,000 7,000 8182-1642 Impr-Lime Kiln Park 3,251 - - 107 - 500 500 8182-1643 Meno River Pkwy - - - - - 500 500 8182-1644 Riverside Park - - - - - 500 500 8182-1645 Rotary Park 471 194 219 36 21 800 800 8182-1646 Tennis Ct Maintenance 1,409 619 233 - 76 2,000 2,000 8182-1647 Village Park 382 - - 152 45 1,000 1,000 8182-1649 Willowood Park 514 698 194 1,661 1,223 1,000 1,000 8182-1651 Parkland Misc. 1,821 - 102 133 409 1,000 1,000 8182-1652 Oakwood Park 1,698 3,160 2,016 258 1,410 1,000 1,500 8182-1653 Mill Pond Park 36 1,522 274 912 550 500 500 8182-1659 River's Edge Park 1,200 - 847 1,434 279 1,000 1,000 20,813 17,084 15,042 13,436 14,864 21,600 22,100 20,813 17,084 15,042 13,436 14,864 21,600 22,100 Village of Menomonee Falls 100-750 (CDA) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 26,298 24,213 24,917 25,553 18,366 26,000 26,000 8001-2000 Vacation Payout 462 2,635 694 2,075 - - - 26,760 26,848 25,611 27,628 18,366 26,000 26,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,439 1,453 1,573 1,572 1,372 2,000 2,000 8011-0000 Pension-VMF 1,702 1,737 1,758 1,826 1,203 2,000 2,000 8013-0000 Health Insurance 3,037 2,880 2,971 3,049 2,425 3,000 3,000 8014-0000 Dental Insurance 412 424 146 146 110 200 200 8015-0000 Life Insurance 141 143 166 188 143 200 200 8016-0000 Worker's Comp Insurance 33 31 33 29 28 - - 6,764 6,668 6,647 6,810 5,281 7,400 7,400 EX49 (Comm Development) 8110-7503 CDA Projects - 150 - - - - - 8110-7504 Local Tourism 186 193 214 83 - 200 200 8110-7901 Chamber Of Commerce - 1,391 1,389 1,633 1,603 1,600 1,600 8110-7505 Visitor/Tourist Bureau 18,445 15,000 - - - - - 18,631 16,734 1,603 1,716 1,603 1,800 1,800 52,155 50,250 33,861 36,154 25,250 35,200 35,200 Village of Menomonee Falls 100-760 (Engineering) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 398,317 462,863 469,440 485,761 298,116 426,000 412,000 8001-0000 Overtime 7,917 4,420 14,123 1,787 3,920 7,000 7,000 8001-2000 Vacation Payout 1,863 1,702 1,780 1,860 - - - 8002-0000 Part Time Wages 106 - - - - - - 8004-0000 Salaries-Temporary Help 8,244 8,627 11,099 11,816 7,028 10,000 13,000 416,447 477,612 496,442 501,224 309,064 443,000 432,000 EX20 (Fringe Benefits) 8010-0000 FICA 30,982 35,358 37,097 37,951 22,674 34,000 33,000 8011-0000 Pension-VMF 27,928 30,774 33,000 33,354 19,765 28,000 28,000 8013-0000 Health Insurance 90,052 94,175 95,966 100,821 79,434 107,000 110,000 8014-0000 Dental Insurance 4,717 5,097 5,223 5,515 4,037 5,000 5,000 8015-0000 Life Insurance 496 705 847 870 575 1,000 1,000 8016-0000 Worker's Comp Insurance 11,213 13,482 15,267 14,011 12,390 18,000 18,000 8030-0204 Wage/Bene Tour Comm Transf - - (6,942) - - (500) - 8030-0605 Wage/Bene Muni Fac Transfers (484) (558) (794) (54) - - - 8030-0610 Wage/Bene CP Transfers (357,522) (336,543) (414,294) (398,867) - (295,000) (364,000) 8030-0615 Wage/Bene TID 4 Transfers - (7,916) (5,991) (1,219) - - - 8030-0616 Wage/Bene TID 5 Transfers (23,596) (1,370) (9,853) (869) - (2,500) - 8030-0620 Wage/Benefit TID 8 Transfers (48,201) (19,352) (52,678) (3,980) - (1,000) - 8030-0630 Wage/Bene TID 10 Transfers - - (1,244) (2,795) - (2,500) (8,000) 8030-0632 Wage/Bene TID 12 Transfers - - (14,746) (46,452) - - - 8030-0720 Wage/Bene WU Transfers (22,861) (57,627) (58,936) (36,402) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (19,562) (15,120) (5,487) (14,394) - (15,000) (15,000) 8030-0740 Wage/Bene Storm Water Ut (103,465) (53,213) (101,024) (86,462) - (94,000) (87,000) (410,303) (312,108) (484,589) (398,972) 138,875 (241,500) (303,000) EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,325 2,951 325 1,536 3,450 5,000 5,000 8070-0001 Training-Data Base GIS 312 233 161 11 - 1,000 1,000 1,637 3,184 486 1,547 3,450 6,000 6,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 263 312 659 545 543 500 500 8100-0010 Postage/Shipping - - 214 22 - 200 200 8100-0210 Membership/Publications 225 225 405 - - 300 300 8100-0220 Notices & Publications - - - 495 171 - - 8110-0000 Department Supplies 581 428 230 146 - 500 500 8170-4000 Gas & Diesel Fuel 3,043 2,320 2,063 2,911 1,616 4,000 2,500 4,112 3,285 3,571 4,119 2,330 5,500 4,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 3,410 3,311 4,669 3,276 1,682 3,500 3,400 8162-4100 RM-Radio Equip. - - - 305 - 500 300 8162-6000 RM-Off.Equip - - - 11 - 200 200 3,410 3,311 4,669 3,592 1,682 4,200 3,900 EX47 (Property & Equipment) 8188-3001 Equipment - - - 259 1,250 - 1,300 8190-9000 Rev Capital Fund Payment 1,472 - 7,900 8,000 - 8,000 5,000 1,472 - 7,900 8,259 1,250 8,000 6,300 EX60 (Contractual Services) 8300-0000 Contracts 36,384 33,410 33,713 23,471 14,627 10,000 10,000 8300-0001 Contract GIS Update 134 - - - - - - 8300-1904 Temp Employee Services 1,201 - - - - - - 37,719 33,410 33,713 23,471 14,627 10,000 10,000 54,494 208,694 62,192 143,240 471,278 235,200 159,200 Village of Menomonee Falls 100-770 (Zoning/Inspections) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 172,850 168,595 156,652 156,775 128,508 195,000 165,000 8001-0000 Overtime - - - 90 79 - - 8001-2000 Vacation Payout - - - 58 169 - - 8002-0000 Part Time Wages 10,894 6,543 851 - - - - 8004-0000 Temporary Help - - - 26,642 11,842 - - 8008-0000 Retirement/Severance - - 21,373 - 30,572 12,000 - 183,744 175,138 178,876 183,565 171,170 207,000 165,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,642 13,111 13,482 13,275 12,830 16,000 13,000 8011-0000 Pension-VMF 11,723 11,202 10,893 10,080 8,470 14,000 11,000 8013-0000 Health Insurance 48,541 44,968 47,983 36,875 34,349 52,000 49,000 8013-0020 Health Insurance Retiree - - 5,820 - - - - 8014-0000 Dental Insurance 2,376 2,439 2,631 1,940 1,718 3,000 2,000 8015-0000 Life Insurance 981 1,021 933 817 467 1,000 400 8016-0000 Worker's Comp Insurance 2,960 3,208 3,627 2,964 3,918 6,000 5,000 80,223 75,949 85,369 65,951 61,752 92,000 80,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 314 302 260 - 827 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 323 287 90 84 11 500 500 8100-0210 Membership/Publications - - - - 175 200 200 8100-0220 Notices & Publications 941 687 2,139 1,465 1,072 1,000 1,000 8110-0000 Department Supplies 1,808 388 175 93 166 1,300 1,300 8110-7701 Building Seals 1,979 2,975 5,291 2,829 3,804 2,500 2,500 8110-7702 House Numbers - 1,042 1,991 2,324 141 2,000 2,000 8170-4000 Gas & Diesel Fuel 648 171 155 436 262 300 300 5,699 5,550 9,841 7,231 5,631 7,800 7,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 14 - - - - - - EX60 (Contractual Services) 8300-2401 Building Inspector 293,122 337,318 398,680 345,002 196,158 280,000 280,000 8300-2402 Weights/Measures Contract 8,800 8,800 9,200 9,200 9,200 9,700 9,700 8300-2405 Process Services - - - 54 59 - - 301,922 346,118 407,880 354,256 205,417 289,700 289,700 571,916 603,057 682,226 611,003 444,797 597,500 543,900 Village of Menomonee Falls 100-790 (Planning) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 195,164 235,711 259,166 236,881 169,044 240,000 254,000 8001-2000 Vacation Payout 3,161 3,862 3,956 4,052 - - - 8004-0000 Temporary Help - 4,406 - - - - - 198,325 243,979 263,122 240,933 169,044 240,000 254,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,835 17,472 19,035 17,533 12,192 18,000 19,000 8011-0000 Pension-VMF 13,610 15,452 17,833 16,198 11,072 16,000 17,000 8013-0000 Health Insurance 38,581 65,671 69,462 66,605 52,068 69,000 80,000 8014-0000 Dental Insurance 1,850 3,595 3,814 3,571 2,634 4,000 4,000 8015-0000 Life Insurance 176 264 292 279 215 300 500 8016-0000 Worker's Comp Insurance 2,642 3,387 3,861 3,485 3,621 5,000 5,000 71,694 105,841 114,297 107,671 81,802 112,300 125,500 EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,055 1,589 1,869 994 225 2,500 2,500 8080-0000 Travel Expenses 1,073 234 808 553 313 400 400 4,128 1,823 2,677 1,547 538 2,900 2,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 763 2,279 291 309 74 500 500 8100-0050 Records Management 121 313 173 213 148 2,000 2,000 8100-0210 Membership/Publications 742 762 110 1,428 103 800 800 8100-0220 Notices & Publications 3,057 1,849 1,661 2,933 3,129 3,500 3,500 8100-0225 Recording Fees 540 150 1,016 870 150 1,000 1,000 8110-0000 Department Supplies 19 - - - 144 - - 5,242 5,353 3,251 5,753 3,748 7,800 7,800 279,389 356,996 383,347 355,904 255,132 363,000 390,200 Village of Menomonee Falls 100-910 (Other Uses Of Funds) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX98 (Transfers Out) 8901-0215 Transfer to Solid Waste Collect 500,032 549,653 585,587 718,584 58,360 772,805 - 8901-0605 Tfr to Facilities/Equipment Fund 1,843,862 - - - - - - 8901-0610 Tfr to Capital Projects 6,938,292 95,000 489,478 375,118 - - - 8901-1605 Surplus Transfer to Muni Fac - 1,400,000 873,894 210,509 - - - 9,282,186 2,044,653 1,948,959 1,304,211 58,360 772,805 - 9,282,186 2,044,653 1,948,959 1,304,211 58,360 772,805 - Village of Menomonee Falls 215-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 79,945 76,219 79,831 80,027 80,022 80,000 80,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,240,797 1,248,626 1,254,819 1,266,769 1,273,998 1,261,500 1,960,000 7727-0000 Recycling Carts 3,800 6,550 6,550 6,222 5,775 4,000 4,000 1,244,597 1,255,176 1,261,369 1,272,991 1,279,773 1,265,500 1,964,000 RE80 (Interest Income) 7600-0000 Interest Earnings 633 2,215 3,310 7,707 10,084 12,000 13,000 RE85 (Miscellaneous) 7728-0000 Recycling Rebate 6,974 10,127 45,486 - - - - RE92 (Transfers In) 7801-0100 Transfer from General Fund 500,032 549,653 585,587 718,584 58,360 772,805 - 1,832,181 1,893,390 1,975,583 2,079,309 1,428,239 2,130,305 2,057,000 Village of Menomonee Falls 215-340 (Garbage) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste 1,132 1,272 - - 659 1,000 - EX60 (Contractual Services) 8300-3401 Garbage Collection 1,211,093 1,255,138 1,306,687 1,377,569 940,437 1,416,000 1,421,000 8300-3402 State Generator Fee 115,413 116,244 117,433 118,588 79,497 120,000 - 8300-3403 Taxes - Dumping 14,668 11,642 7,944 12,924 9,551 12,000 - 1,341,174 1,383,024 1,432,064 1,509,081 1,029,485 1,548,000 1,421,000 EX70 (Other Operating) 8300-3405 Erroneous Garbage Fees - - - - 111 - - 1,342,306 1,384,296 1,432,064 1,509,081 1,030,255 1,549,000 1,421,000 Village of Menomonee Falls 215-350 (Recycling) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 7,953 4,115 9,443 7,983 - 5,000 5,000 EX40 (Materials And Supplies) 8100-0010 Postage/Shipping 3,028 2,606 2,508 2,608 2,724 3,500 3,500 8100-0025 Printing 138 1,538 2,186 1,966 1,443 2,800 2,500 8110-2206 Recycling bins - - 17,306 - 17,130 - - 3,166 4,144 22,000 4,574 21,297 6,300 6,000 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies - 45 - - - 200 200 8110-4012 Curbside Brush Pick-up 8,550 7,900 10,514 11,850 131 10,000 11,500 8110-4101 Household Hazardous Mater 8,254 11,003 14,162 29,285 10,328 12,000 8,000 16,804 18,948 24,676 41,135 10,459 22,200 19,700 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 300 300 - - 300 300 8300-3500 Curbside Recycling 461,654 478,218 497,974 518,102 357,233 540,000 540,000 461,954 478,518 498,274 518,102 357,233 540,300 540,300 489,877 505,725 554,393 571,794 388,989 573,800 571,000 Village of Menomonee Falls 220-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,420,173 1,420,173 1,420,173 1,450,000 1,462,000 1,462,000 1,539,000 RE40 (Intergovernmental) 7452-0000 Co Libr Supplement 25,385 26,636 25,304 27,323 16,620 33,240 31,578 7459-0000 Cross County Border Reimb 32,700 31,329 32,785 34,447 31,101 31,565 40,539 58,085 57,965 58,089 61,770 47,721 64,805 72,117 RE60 (Fines And Penalties) 7340-0000 Collections Fee 1,680 955 1,130 1,105 656 1,100 1,100 7450-0000 Lib.Fines&Receipts 18,021 17,817 19,862 18,447 13,920 18,000 18,000 19,701 18,772 20,992 19,552 14,576 19,100 19,100 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 6,277 6,852 6,131 7,081 4,387 6,500 6,500 7455-0000 NonResident Cards 825 825 1,125 940 525 750 900 7456-0000 Vending Machine Reimb. 405 367 407 359 289 400 400 7457-0000 Used Books - Adults 5,996 5,002 6,253 5,794 4,709 6,000 6,000 13,503 13,046 13,916 14,174 9,910 13,650 13,800 RE80 (Interest Income) 7600-0000 Interest Earnings 1,993 6,298 12,178 28,684 28,395 30,000 22,000 RE85 (Miscellaneous) 7463-0000 Amazon Referral Funds 84 - - - - - - 7700-0000 Misc Revenue (1) 33 - 1,224 3 - - 7705-0000 Misc Donations 598 3,248 4,244 2,811 2,531 2,055 2,093 681 3,281 4,244 4,035 2,534 2,055 2,093 RE40 (Intergovernmental) 5005-0000 Grants 1,512 2,000 1,924 1,852 13,105 14,690 16,890 1,515,648 1,521,535 1,531,516 1,580,067 1,578,241 1,606,300 1,685,000 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 599,201 642,882 656,753 689,279 501,369 705,000 730,000 8001-0000 Overtime 18 240 63 95 35 - - 8001-2000 Vacation Payout 71 16 - 33 1,627 - - 8002-0000 Part Time Wages 221,324 190,769 187,794 190,413 142,631 222,000 236,000 8008-0000 Retirement/Severance - 76,894 - - 13,334 59,000 36,000 820,614 910,801 844,610 879,820 658,996 986,000 1,002,000 EX20 (Fringe Benefits) 8010-0000 FICA 60,691 68,019 62,605 65,218 49,057 75,000 77,000 8011-0000 Pension-VMF 45,734 47,190 48,755 50,076 36,731 56,000 57,000 8013-0000 Health Insurance 162,961 162,773 165,260 170,154 129,884 179,000 190,000 8014-0000 Dental Insurance 9,052 9,919 10,130 10,130 7,310 10,000 9,000 8014-0010 Dental Ins Retiree - - 63 - - - - 8015-0000 Life Insurance 2,747 2,553 2,417 2,580 2,081 3,000 3,000 8016-0000 Worker's Comp Insurance 1,091 1,178 1,144 1,525 1,084 2,000 2,000 8018-0000 Unemployment Compensation 270 - - - - - - 282,546 291,632 290,374 299,683 226,147 325,000 338,000 EX27 (Library Materials/Books) 8140-1020 E Materials 7,448 5,540 7,756 9,395 10,808 10,800 12,750 8140-1110 Adult Materials 115,112 120,376 136,764 138,803 99,925 134,900 136,090 8140-1120 Young Adult Materials 7,893 8,150 8,805 10,932 7,690 11,000 11,000 8140-1130 Child Materials 35,465 44,429 45,213 42,747 30,503 45,800 45,800 165,918 178,495 198,538 201,877 148,926 202,500 205,640 EX28 (Library Public Services) 8110-5002 Publicity/Programs 1,456 2,893 2,524 880 1,326 2,500 1,000 8130-1000 Programming 5,353 9,008 16,025 11,288 22,265 22,200 22,450 8140-1015 Database Products 9,405 7,292 8,185 8,557 9,287 9,300 8,200 8212-0004 Internet Service 1,870 4,035 960 1,560 976 1,550 6,050 18,084 23,228 27,694 22,285 33,854 35,550 37,700 EX30 (Employee Training/Expense) 8070-0000 Training & Education 967 1,618 1,418 1,782 721 2,400 1,800 8075-0000 Recruitment & Personnel 60 676 171 30 5 100 100 8080-0000 Travel Expenses 1,785 1,178 2,084 2,212 2,115 1,600 2,200 8100-0200 Dues & Subscriptions 1,579 2,694 1,991 2,415 513 2,000 2,000 4,391 6,166 5,664 6,439 3,354 6,100 6,100 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,330 2,477 2,330 2,530 738 2,000 2,000 8100-0010 Postage/Shipping 1,576 1,106 811 623 479 600 600 8100-0020 Paper/Printing 870 1,656 979 4,412 3,425 8,300 6,750 8100-0100 Processing/Circ Supplies 19,780 11,832 16,960 13,189 7,969 14,000 15,000 8130-0000 Computer Supplies 110 983 586 864 378 500 500 8152-8100 Subscript-Comp Software - 142 - 615 6,114 6,850 7,000 24,666 18,196 21,666 22,233 19,103 32,250 31,850 EX44 (Repair/Maintenance) 8162-6000 RM-Off.Equip 10,543 10,108 10,156 12,101 11,110 11,100 5,700 8162-6005 RM-Furnishings - 623 1,158 270 311 1,500 1,000 8162-8000 RM-Computer Hardware 1,628 132 1,725 1,118 660 1,000 1,000 8162-9990 RM-Misc - - - 1,435 685 1,000 1,000 12,171 10,863 13,039 14,924 12,766 14,600 8,700 EX45 (Lease/Rent Expense) 8152-6100 Rent-Copier 7,472 8,660 6,010 4,019 2,451 3,300 3,600 EX47 (Property & Equipment) 8188-0000 CapOut-Equipment 13,599 17,386 - - - - - 8190-4000 Security System - - - - - - 1,850 8190-5000 Telephone System - - - - 13,346 - - 8190-6000 Furnishings 151 59,005 1,695 40 410 4,155 2,000 8190-8000 Computer Hardware 4,976 3,331 15,248 25,922 1,360 16,000 14,500 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget 8190-8100 Computer Software 10,834 1,358 30 - - - - 29,560 81,080 16,973 25,962 15,116 20,155 18,350 EX50 (Utilities) 8210-0000 Telephone Service 3,722 3,345 3,776 3,414 1,470 3,900 2,400 8211-0001 Alarm Monitoring Service - - - - 385 - 750 8212-0003 Cellular Telephone Service 6 - - - - - - 3,728 3,345 3,776 3,414 1,855 3,900 3,150 EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen - - - - - - 15,550 8300-1901 Audit/Acctg. Serv. 400 400 400 400 - 400 400 8300-5005 Library System Fees 33,604 28,682 28,114 30,266 30,029 30,050 31,027 8301-0000 IT Maint/Support 6,423 3,767 6,114 7,353 1,587 1,050 11,550 8310-0050 Collection Agency Fees 1,799 949 1,065 770 510 1,100 1,100 42,226 33,798 35,693 38,789 32,126 32,600 59,627 EX70 (Other Operating) 8188-0001 Gifts Expended - Budget Only - 1,928 - - - 2,055 2,093 8188-0005 Grant Expended - Budget Only - - - - - 1,890 1,890 - 1,928 - - - 3,945 3,983 EX75 (Insurances) 8610-0000 Liability Insurance 7,322 5,470 6,014 9,156 - 7,800 9,600 8610-0030 Boiler & Machinery 314 335 356 296 - 300 300 8610-0050 Prop Damage Insurance 7,751 5,352 7,418 6,744 - 6,800 6,900 15,387 11,157 13,788 16,196 - 14,900 16,800 1,426,763 1,579,349 1,477,825 1,535,641 1,154,694 1,680,800 1,735,500 Village of Menomonee Falls 221-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 314,665 284,050 284,705 282,000 270,000 270,000 255,000 RE80 (Interest Income) 7600-0000 Interest Earnings 587 2,033 4,114 9,698 9,826 9,000 8,000 315,252 286,083 288,819 291,698 279,826 279,000 263,000 Village of Menomonee Falls 221-520 (Library Building Maint) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 32,941 24,446 25,392 27,672 19,411 28,000 28,000 8001-2000 Vacation Payout - 180 - - - - - 8002-0000 Part Time Wages 5,550 - - - - - - 8008-0000 Retirement/Severance - 2,558 - - - - - 38,491 27,184 25,392 27,672 19,411 28,000 28,000 EX20 (Fringe Benefits) 8010-0000 FICA 2,669 1,828 1,786 1,851 1,367 2,000 2,000 8011-0000 Pension-VMF 2,477 1,615 1,719 1,776 1,271 2,000 2,000 8013-0000 Health Insurance 17,336 8,258 8,276 8,521 6,781 9,000 10,000 8014-0000 Dental Insurance 587 455 458 458 344 500 500 8014-0010 Dental Ins Retiree 249 - - - - - - 8015-0000 Life Insurance 107 63 78 80 61 100 100 8016-0000 Worker's Comp Insurance 1,106 836 875 1,215 873 1,000 1,000 24,531 13,055 13,192 13,901 10,697 14,600 15,600 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 1,252 1,770 216 140 563 1,000 800 8110-0100 Small Equip./Tools - - - 77 - - - 8110-1501 Custodial Supplies 2,995 3,671 2,853 3,746 2,253 3,500 3,000 4,247 5,441 3,069 3,963 2,816 4,500 3,800 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 22,594 29,857 22,178 17,257 15,065 21,000 21,000 EX50 (Utilities) 8200-0010 Light/Power 99,911 107,235 101,028 88,481 57,643 90,000 80,000 8200-0020 Heat (Gas & Oil) 22,493 19,129 19,353 23,162 13,292 30,000 30,000 8200-0030 Water/Sewer VMF 5,076 5,817 5,178 6,214 3,158 6,000 6,000 127,480 132,181 125,559 117,857 74,093 126,000 116,000 EX60 (Contractual Services) 8300-0000 Contracts 49,931 22,615 23,804 22,979 23,645 26,000 24,000 8300-1501 Mechanicals Contract 7,252 5,436 6,540 11,940 10,690 12,000 14,200 8300-1502 Custodial Contract 31,482 40,489 41,976 40,489 29,925 46,500 40,000 8300-1901 Audit/Acctg. Serv. 400 400 400 400 - 400 400 89,065 68,940 72,720 75,808 64,260 84,900 78,600 306,408 276,658 262,110 256,458 186,342 279,000 263,000 Village of Menomonee Falls 500-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 2,374,220 2,356,722 2,331,274 2,357,000 2,375,000 2,375,000 2,370,000 RE80 (Interest Income) 7600-0000 Interest Earnings 1,112 4,928 5,582 16,105 51,246 15,000 13,000 RE90 (Other Financing Sources) 7800-0000 Proceeds - Debt Issue 9,975,000 13,955,000 1,280,000 - 19,470,000 16,755,000 - 7800-0004 Debt Premium 599,001 395,432 550,809 76,362 142,519 285,000 100,000 10,574,001 14,350,432 1,830,809 76,362 19,612,519 17,040,000 100,000 RE92 (Transfers In) 7801-0100 Tfr from GF 27,953 27,953 27,953 27,953 - 28,000 28,000 7801-0400 Tfr from SA 202,708 167,490 137,151 116,878 58,847 60,000 46,000 7801-0605 Tfr from Municipal Facilities 2,078,146 2,080,000 2,070,750 3,263,846 3,297,195 3,441,000 3,397,000 7801-0610 Tfr from CP - - - - 108,134 - - 7801-0616 Tfr from TIF#5 1,156,375 1,211,562 1,463,062 1,534,938 1,133,469 1,140,000 - 7801-0618 Transfer from TID 6 373,261 397,212 401,194 474,881 819,212 497,000 645,000 7801-0620 Transfer from TID 8 1,922,844 2,746,918 2,744,687 3,078,025 1,515,578 3,429,000 1,714,000 7801-0621 Transfer from TID 9 6,812 6,812 6,812 56,250 52,844 55,000 54,000 7801-0630 Tfr from TID #10 352,804 320,292 336,500 336,500 321,762 337,000 444,000 7801-0631 Tfr from TID #11 10,500 10,500 11,156 11,156 9,979 11,000 40,000 7801-0632 Tfr from TID #12 7,273 28,800 37,080 43,200 115,768 120,000 298,000 7801-0633 Tfr from TID 13 - - - - 67,044 - - 6,138,676 6,997,539 7,236,345 8,943,627 7,499,832 9,118,000 6,666,000 19,088,009 23,709,621 11,404,010 11,393,094 29,538,597 28,548,000 9,149,000 Village of Menomonee Falls 500-800 (Debt Service) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget EX92 (Bond Issue Expenditures) 8800-0003 Bond Issuance Expenses 398,508 335,136 276,621 70,507 160,087 285,000 15,000 EX93 (Debt - Principal Payments) 8810-0000 Principal Payments on Long-Te 6,434,369 6,984,369 7,220,863 8,895,863 7,794,000 9,072,000 6,948,000 8810-0003 Current Refunding Payments 10,025,000 13,955,000 1,280,000 - 19,435,000 16,755,000 - 16,459,369 20,939,369 8,500,863 8,895,863 27,229,000 25,827,000 6,948,000 EX94 (Debt - Interest Payments) 8850-0000 Interest Payments on Long-Ter 2,174,762 2,485,688 2,410,053 2,684,714 1,770,847 2,447,000 2,360,000 EX98 (Transfers Out) 8901-0100 Tfr To General Fund 3,559 - - - - - - 19,036,198 23,760,193 11,187,537 11,651,084 29,159,934 28,559,000 9,323,000 Village of Menomonee Falls 605-000 (Revenues) As of September 30, 2019 2015 Actual 2016 Actual 2017 Actual 2018 Actual 2019 Thru Sep 2019 Budget 2020 Budget RE05 (Charges for Services) 7716-0000 Tipping Fees - Landfill 2,950,972 2,955,461 2,906,714 3,188,849 1,450,521 3,205,000 2,000,000 RE80 (Interest Income) 7600-0610 Interest on Adv to Cap Projects 868 2,414 8,844 - - - - RE85 (Miscellaneous) 7705-0000 Misc Donations - - 700 - - - - 7708-0000 Hillside Farms Rental Income 5,625 5,625 5,625 5,625 3,984 6,000