2019 Operating Budget

Village of Menomonee Falls Wisconsin 2019 Adopted Budget VILLAGE OF MENOMONEE FALLS 2019 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 Page 1.1 DIRECTORY OF VILLAGE OFFICIALS Term Village Board: Title Expiration Dave Glasgow President April 2021 Vacant* Trustee April 2020 Katie Kress Trustee April 2020 Randy Van Alstyne Trustee April 2020 Bonnie Lemmer Trustee April 2019 Paul Tadda Trustee April 2019 Jeremy Walz Trustee April 2019 *The Village expects to fill this vacancy in the April 2019 election. Administration: Title Mark Fitzgerald Village Manager Arlyn Johnson Assistant Village Manager, Director of Public Works Anna Ruzinski Dir. of Protective Services, Police Chief Michael Morse Village Attorney Janice Moyer Clerk/Treasurer Jason Kaczmarek Finance Director Julie Multhauf Finance Coordinator Financial Auditors: Reilly, Penner & Benton, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Ehlers, Waukesha, Wisconsin 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 Protective Services Police Chief/Director of Protective Services Consolidated Dispatch with Waukesha County Emergency Medical Services (EMS) Ambulance & Transport Page 1.2 Page 1.3 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. 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 Page 2.1 GENERAL OPERATING BUDGET SUMMARY 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: Property taxes 17,612,240 17,999,639 18,493,000 18,493,000 18,437,000 - Intergovernmental 2,724,497 2,659,001 3,176,100 2,911,100 3,157,100 (1%) Public charges for services 1,385,351 1,494,320 1,498,200 1,498,200 1,523,705 2% Water Utility payment in lieu of tax 1,316,613 1,294,564 1,400,000 1,400,000 1,370,000 (2%) Licenses and permits 1,296,860 1,038,529 1,034,300 1,034,300 910,600 (12%) Miscellaneous 1,064,893 739,536 882,600 1,182,600 991,600 12% Fines and penalties 573,746 555,116 573,000 573,000 575,400 - Other taxes 448,647 359,750 338,000 338,000 332,000 (2%) Total operating revenues 26,422,847 26,140,455 27,395,200 27,430,200 27,297,405 - EXPENDITURES: Public Safety 14,732,165 14,611,026 15,719,300 14,919,300 15,469,100 (2%) Public Works 3,968,220 4,004,076 4,360,400 4,360,400 4,506,900 3% General Government 3,514,080 3,470,765 4,290,800 4,290,800 4,315,900 1% Conservation and Development 1,218,994 1,161,621 1,282,900 1,282,900 1,230,900 (4%) Culture & Recreation 993,488 944,008 984,800 984,800 1,001,800 2% Total operating expenditures 24,426,947 24,191,496 26,638,200 25,838,200 26,524,600 - Excess (deficit) of revenues over (under) expenditures 1,995,900 1,948,959 757,000 1,592,000 772,805 OTHER FINANCING SOURCES/USES: Transfers from other funds 93,830 - - - - - Transfer (to) other funds (2,044,653) (1,948,959) (757,000) (1,592,000) (772,805) 2% Total other financing sources (uses) (1,950,823) (1,948,959) (757,000) (1,592,000) (772,805) 2% Excess (deficit) of revenues and other sources over (under) and other uses 45,077 - - - - - Fund Balance, beginning of year 9,640,584 9,685,661 9,685,661 9,685,661 9,685,661 - Fund Balance, end of year 9,685,661 9,685,661 9,685,661 9,685,661 9,685,661 - Page 2.2 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 2016 2017 2018 2019 Actual Actual Estimate Budget Fund Balance Nonspendable 2,264,263 2,683,102 2,500,000 2,500,000 Unassigned 7,421,398 7,002,559 7,185,661 7,185,661 9,685,661 9,685,661 9,685,661 9,685,661 Expenditures Total Expenditures 26,471,600$ 26,140,455$ 27,430,200$ 25,751,795$ Amount needed per month 2,205,967 2,178,371 2,285,850 2,145,983 Working Capital Unassigned fund balance 7,421,398$ 7,002,559$ 7,185,661$ 7,185,661$ Divided by monthly needs 2,205,967 2,178,371 2,285,850 2,145,983 Months of working capital 3.4 3.2 3.1 3.3 This is the residual classification of the General Fund. Only the General Fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification, as the result of overspending for specific purposes for which amounts had been restricted, committed or assigned. Assets less liabilities equal fund balance or net assets. Fund balances are the accumulated results of the Village's financial activities. An excess of revenues over expenditures increases fund balance and a deficit decreases the fund balance. Note that the fund balance is not the same as cash on hand. The Village Board is committed to maintaining around three months of budgetary expenditures in reserve. The decision, therefore, to use working capital to control the tax rate is weighed against the number of months of working capital remaining as a cushion in case of emergency. Constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (through constitutional provisions or enabling legislation). Amounts that can only be used for specific purposes because of a formal action (resolution or ordinance) by the Village Board. The formal action must occur prior to the end of the year, but the amount of commitment, which will be subject to the constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the Village that originally created the commitment. Amounts that are constrained by the government’s intent to be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body, another body or by an official to whom that authority has been given. With the exception of the General Fund, this is the residual fund balance classification for all governmental fund with positive balances. Includes amounts that cannot be spent because they are either not in spendable form (i.e. convertible into cash) or, for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. Page 2.3 PROPERTY TAX HISTORY TOTAL LEVY 2015 for 2016 2016 for 2017 2017 for 2018 Property taxes: 2018 for 2019 Change 17,612,240$ 17,999,639$ 18,493,000$ General Operations 18,437,000$ (0.3%) 2,356,722 2,331,274 2,357,000 Debt Service 2,375,000 0.8% 1,420,173 1,420,173 1,450,000 Library Operations 1,462,000 0.8% 284,050 284,705 282,000 Library Building Maintenance 270,000 (4.3%) 931,250 931,250 931,000 Storm Water Utility 931,000 - 22,604,435$ 22,967,041$ 23,513,000$ 23,475,000$ (0.2%) TAX RATES (per thousand of assessed value) 2015 for 2016 2016 for 2017 2017 for 2018 Property taxes: 2018 for 2019 Change 4.12$ 4.12$ 4.19$ General Operations 4.19$ - 0.51 0.49 0.49 Debt Service 0.49 - 0.31 0.30 0.30 Library Operations 0.30 - 0.06 0.06 0.06 Library Building Maintenance 0.06 - 0.20 0.20 0.19 Storm Water Utility 0.19 - 5.20$ 5.17$ 5.23$ 5.23$ - 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. The Governor of the State of Wisconsin imposed a tax levy limit on increases in a community's tax levy. This limit caps the total tax levy excluding TID tax increments. The levy limit is stated as the maximum of 0% or the percentage increase due to new construction, or 2.39%. Debt service is excluded from the calculation. PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/15 01/01/16 01/01/17 01/01/18 2015 for 2016 2016 for 2017 2017 for 2018 2018 for 2019 All valuation except TID Districts 4,340,669,200 4,447,852,400 4,618,925,900 4,717,722,100 TID #4 - Heritage Reserve 92,460,600 95,065,100 96,103,700 97,354,400 TID #5 - Westbrook Corp Park 81,272,000 93,176,900 105,170,700 114,376,100 TID #6 - Main Street Corridor 10,868,100 13,325,300 12,920,400 12,844,600 TID #7 - First Park 17,585,400 17,773,100 19,976,200 20,836,500 TID #8 - Falls Parkway 21,426,200 43,702,100 82,999,400 95,746,100 TID #9 - Village Centre/Appltn Ave - - - 7,548,100 TID #10 - Woodland Prime 13,246,000 9,808,500 9,848,900 10,977,200 TID #11 - Wacker Neuson 4,489,200 2,535,500 3,517,200 2,021,000 TID #12 - Lilly Road Industrial 1,036,900 5,138,900 13,185,000 18,031,900 4,583,053,600 4,728,377,800 4,962,647,400 5,097,458,000 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 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% 2008 for 2009 4,635,194,900 4,256,020,250 5.18 0.09 1.8% Page 2.4 Page 2.5 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/17 01/01/18 ACTUAL ACTUAL Full Equalized Value 4,962,647,400 5,097,458,000 x Statutory limit % 5.00% 5.00% Calculated debt limit $248,132,370 $254,872,900 Less total general obligation debt 100,094,763 95,106,810 Remaining allowable debt under State Statute limitation 148,037,607 159,766,090 Conservative amount - 60% of allowable limit 148,879,422 152,923,740 Remaining allowable debt capacity using conservative limit 48,784,659 57,816,930 Long-Term Debt Obligations by Funding Source 12/31/15 12/31/16 12/31/17 12/31/18 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 58,420,000 58,020,000 54,645,000 52,565,000 Tax levy 17,742,863 17,282,616 14,260,363 16,271,110 Lnadfill tipping fees 12,475,000 10,775,000 20,700,000 17,930,000 Utility service charges 6,638,270 7,147,180 10,243,090 8,205,000 Special assessments 524,536 372,920 246,310 135,700 95,800,669 93,597,716 100,094,763 95,106,810 Other Village Debt: Clean Water Fund Loans - Utility 1,422,408 1,251,046 1,142,089 1,030,299 1,422,408 1,251,046 1,142,089 1,030,299 97,223,077 94,848,762 101,236,852 96,137,109 Under Wisconsin State Statutes, the Village's general obligation debt may not exceed 5% of the equalized value of the taxable property located in the Village. The Village Board has traditionally followed a conservative guideline of not exceeding 60% of the legal debt limit. It is estimated that the Village will average $2 to $3 million in borrowing for capital projects each year. This estimate does not include the special needs of TID districts or borrowings for municipal facilities. The Village of Menomonee Falls borrows funds for various purposes, and for various durations. The factors considered in structuring debt are project cost, useful life and funding source. Emphasis is put on stabilizing the tax rate or the user charge over the life of the bond. Depending on the purpose of the note or bond, principal and interest are charged to different Village functions: General Fund, Special Assessments, Municipal Facilities, Tax Incremental Districts and the Utilities. Page 2.6 OUTSTANDING DEBT INFORMATION Projected Average Issue Final First 12/31/18 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 500,000 3.52% 3,320,000 2019 05/01/17 2009 G.O. Notes To Finance 2009 Capital Budget 1,275,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To Finance 2010 Capital Budget 1,750,000 3.05% 11,800,000 2019 No Call 2010 G.O. Notes To Finance TID #8 - remediation/construction 3,025,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To Finance 2011 Capital Budget 50,000 2.03% 1,800,000 2019 No Call 2011 G.O. Notes To Finance TID 8 expenditures 2,600,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 2,350,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 3,700,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,000,000 2.43% 1,850,000 2019 09/01/18 GO Refunding Notes Long-term financing of TID #5 balloon 1,835,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 1,000,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 3,920,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 8,300,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 111,810 0.00% 223,622 2022 No Call County Trunked Radio Waukesha County Trunked Radio 3,825,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 7,050,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 2,945,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 9,975,000 2.50% 9,975,000 2019 08/01/18 GO Promissory Notes (series 2015E) Refinance 2012 Issuance (TID #10) 3,045,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 1,280,000 2.00% 1,280,000 2019 09/01/18 GO Promissory Notes (series 2016B) Refinance 2013 Issuance (TID #6) 5,500,000 2.13% 5,500,000 2019 09/01/18 GO Promissory Notes (series 2016C) Refinance 2013 Issuance (TID #6, #10, #11) 2,450,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 7,375,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 1,280,000 3.38% 1,280,000 2020 03/01/19 GO Promissory Notes (series 2017A) Refinance #129 (TID #12) 13,725,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 3,340,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 1,900,000 3.38% 1,900,000 2020 03/01/20 GO Promissory Notes (series 2018B) 2018 Capital Budget (TID #12) 95,106,810 Utility Revenue Bonds 29,031 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 1,001,268 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 1,030,299 96,137,109$ Page 2.7 LONG-TERM DEBT PRINCIPAL MATURITIES (ALL FUNDS) Special Municipal Storm General Assessments Facilities Water Sewer Water Year Fund Fund & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 Utility Utility Utility Total 2019 2,030,253 56,700 2,930,000 1,100,000 2,280,000 2,780,000 50,000 14,075,000 525,000 - 825,000 139,696 561,000 27,352,649 2020 1,828,953 44,000 2,985,000 100,000 275,000 1,155,000 50,000 - - 3,180,000 840,000 137,677 340,000 10,935,630 2021 1,627,953 25,000 3,125,000 150,000 400,000 1,160,000 50,000 - - - 760,000 120,571 280,000 7,698,524 2022 2,412,951 10,000 2,360,000 150,000 600,000 1,185,000 50,000 - - - 665,000 108,260 145,000 7,686,211 2023 2,210,000 - 1,395,000 - 650,000 1,250,000 - - - - 1,140,000 111,018 720,000 7,476,018 2024 1,965,000 - 1,310,000 - 775,000 1,250,000 - - - - 735,000 113,845 - 6,148,845 2025 850,000 - 1,245,000 - 825,000 8,050,000 - - - - 800,000 116,745 - 11,886,745 2026 640,000 - 1,280,000 - 875,000 675,000 - - - - 860,000 119,719 - 4,449,719 2027 430,000 - 1,300,000 - 900,000 650,000 - - - - 765,000 122,768 - 4,167,768 2028 230,000 - - - 925,000 675,000 - - - - 755,000 - - 2,585,000 2029 - - - - 950,000 700,000 - - - - - - - 1,650,000 2030 - - - - 1,000,000 725,000 - - - - - - - 1,725,000 2031 - - - - - 750,000 - - - - - - - 750,000 2032 - - - - - 800,000 - - - - - - - 800,000 2033 - - - - - 825,000 - - - - - - - 825,000 Total 14,225,110 135,700 17,930,000 1,500,000 10,455,000 22,630,000 200,000 14,075,000 525,000 3,180,000 8,145,000 1,090,299 2,046,000 96,137,109 Primary General Special Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.8 LONG-TERM DEBT INTEREST PAYMENTS (ALL FUNDS) Special Municipal Storm General Assessments Facilities Water Sewer Water Year Fund Fund & Equipmt TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 Utility Utility Utility Total 2019 398,898 3,405 510,840 39,563 371,569 649,444 5,125 336,500 11,156 120,328 230,388 26,361 55,307 2,758,884 2020 313,772 1,807 412,265 10,688 320,375 558,813 3,813 - - 53,663 190,866 22,653 41,374 1,930,088 2021 261,659 706 310,240 6,938 308,563 531,822 2,313 - - - 168,958 19,222 31,375 1,641,795 2022 209,784 156 225,640 2,344 291,063 502,547 781 - - - 149,017 16,256 24,150 1,421,738 2023 147,415 - 164,140 - 267,563 471,313 - - - - 122,345 13,463 10,800 1,197,039 2024 84,965 - 112,040 - 239,063 438,594 - - - - 94,020 10,599 - 979,281 2025 44,940 - 74,390 - 207,063 295,906 - - - - 71,545 7,663 - 701,507 2026 26,595 - 47,220 - 173,063 161,438 - - - - 51,123 4,652 - 464,091 2027 12,850 - 16,250 - 136,438 143,313 - - - - 32,375 1,563 - 342,789 2028 3,450 - - - 97,656 124,281 - - - - 11,325 - - 236,712 2029 - - - - 59,000 105,025 - - - - - - - 164,025 2030 - - - - 20,000 84,356 - - - - - - - 104,356 2031 - - - - - 62,225 - - - - - - - 62,225 2032 - - - - - 38,388 - - - - - - - 38,388 2033 - - - - - 12,994 - - - - - - - 12,994 Total 1,504,327 6,074 1,873,025 59,533 2,491,416 4,180,459 12,032 336,500 11,156 173,991 1,121,960 122,432 163,006 12,055,911 Primary General Special Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.9 LONG-TERM DEBT PRINCIPAL & INTEREST DUE (ALL FUNDS) Special Municipal Storm General Assessments Facilities Water Sewer Water Year Fund Fund Fund TID #5 TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 Utility Utility Utility Total 2019 2,429,151 60,105 3,440,840 1,139,563 2,651,569 3,429,444 55,125 14,411,500 536,156 120,328 1,055,388 166,057 616,307 30,111,533 2020 2,142,725 45,807 3,397,265 110,688 595,375 1,713,813 53,813 - - 3,233,663 1,030,866 160,330 381,374 12,865,718 2021 1,889,612 25,706 3,435,240 156,938 708,563 1,691,822 52,313 - - - 928,958 139,793 311,375 9,340,319 2022 2,622,735 10,156 2,585,640 152,344 891,063 1,687,547 50,781 - - - 814,017 124,516 169,150 9,107,949 2023 2,357,415 - 1,559,140 - 917,563 1,721,313 - - - - 1,262,345 124,481 730,800 8,673,057 2024 2,049,965 - 1,422,040 - 1,014,063 1,688,594 - - - - 829,020 124,444 - 7,128,126 2025 894,940 - 1,319,390 - 1,032,063 8,345,906 - - - - 871,545 124,408 - 12,588,252 2026 666,595 - 1,327,220 - 1,048,063 836,438 - - - - 911,123 124,371 - 4,913,810 2027 442,850 - 1,316,250 - 1,036,438 793,313 - - - - 797,375 124,331 - 4,510,557 2028 233,450 - - - 1,022,656 799,281 - - - - 766,325 - - 2,821,712 2029 - - - - 1,009,000 805,025 - - - - - - - 1,814,025 2030 - - - - 1,020,000 809,356 - - - - - - - 1,829,356 2031 - - - - - 812,225 - - - - - - - 812,225 2032 - - - - - 838,388 - - - - - - - 838,388 2033 - - - - - 837,994 - - - - - - - 837,994 Total 15,729,437 141,774 19,803,025 1,559,533 12,946,416 26,810,459 212,032 14,411,500 536,156 3,353,991 9,266,960 1,212,731 2,209,006 108,193,020 Primary General Special Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property Source Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Taxes Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Descriptions of Other General Fund Revenues Page 3.2 Page 3.1 GENERAL FUND REVENUES SUMMARY 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change OPERATING REVENUES: 17,612,240 17,999,639 18,493,000 18,493,000 Property taxes 18,437,000 (0%) 2,724,497 2,659,001 3,176,100 2,911,100 Intergovernmental 3,157,100 (1%) 1,385,351 1,494,320 1,498,200 1,498,200 Public charges for services 1,523,705 2% 1,316,613 1,294,564 1,400,000 1,400,000 Water Utility payment in lieu of tax 1,370,000 (2%) 1,296,860 1,038,529 1,034,300 1,034,300 Licenses and permits 910,600 (12%) 1,064,893 739,536 882,600 1,182,600 Miscellaneous 991,600 12% 573,746 555,116 573,000 573,000 Fines and penalties 575,400 0% 448,647 359,750 338,000 338,000 Other taxes 332,000 (2%) 26,422,847 26,140,455 27,395,200 27,430,200 Sub-total revenues 27,297,405 (0%) OTHER FINANCING SOURCES: 93,830 - - - Transfers from other funds - - 26,516,677 26,140,455 27,395,200 27,430,200 Total revenues 27,297,405 (0%) Property Taxes 67% Intergov. 12% Charges for Services 6% Water Utility Payment 5% Licenses and Permits 3% Fines and Penalties 2% Other 5% Page 3.2 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 teh 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 thanall general taxpayers. The bulk of the revenue in this category is from ambulance services. Ambulance fees are established by theVillage Board for services performed by the EMS Department. These are billed and collected via an outside billing service. This revenue is a payment in lieu of real estate taxes. The calculation is prescribed by the Public Service Commission and is based on the assets of the Utility, adjusted for estimated additions and removals of plant, water mains and hydrants. The Village's tax rate, excluding the State and County portion, is used to calculate the tax. Fluctuations in the tax rate, the ratio of assessed to equalized value, and depreciation play a significant role in the amount of payment. Page 3.3 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. Fire insurance taxes 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. 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 Protective Services Commission 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 & Inspenctions, Planning Other Financing Uses Summary: Page 4.39 Transfers to Other Funds Page 4.1 SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2016 2017 2018 2019 2019 2019 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 6.5 Clerk Services 1.4 5.0 6.4 (0.1) 1.3 1.3 1.3 Human Resources 0.3 1.0 1.3 - 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 25.1 Subtotal - General Government 3.0 22.0 25.0 (0.1) Public Safety: 10.5 - - Emergency Dispatch - - - - 71.3 78.3 81.3 Police 6.3 72.0 78.3 (3.0) 54.4 62.1 52.3 Fire & EMS 30.3 22.0 52.3 - 136.2 140.4 133.6 Subtotal - Public Safety 36.6 94.0 130.6 (3.0) Public Works: 16.2 16.1 16.4 Streets Maintenance 0.4 16.0 16.4 - 4.0 4.0 4.0 Equipment Maintenance - 4.0 4.0 - 20.2 20.1 20.4 Subtotal - Public Works 0.4 20.0 20.4 - Culture and Recreation 5.4 5.4 5.6 Parks Operations 1.8 4.0 5.8 0.2 Development: 8.6 8.6 9.6 Engineering 0.5 7.0 7.5 (2.1) 3.5 3.5 3.0 Zoning and Building Inspections 4.0 4.0 1.0 4.0 4.0 4.0 Planning 3.0 3.0 (1.0) 16.1 16.1 16.6 Subtotal - Development 0.5 14.0 14.5 (2.1) 203.0 207.1 201.3 Total General Fund positions 42.3 154.0 196.3 (5.0) 20.1 20.0 20.0 Library 8.0 12.0 20.0 - 14.9 14.0 14.0 Water Utility * 0.6 14.0 14.6 0.6 4.4 4.4 4.4 Sewer Utility * 0.4 4.0 4.4 - 242.4 245.5 239.7 Grand total authorized positions 51.3 184.0 235.3 (4.4) * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Note: Positions paid with a stipend (such as trustees and election workers) are not included above. Page 4.2 GENERAL FUND Amount Percent Department 2019 2018 Change Change Village Board 48,100 48,000 100 - Village Manager 77,500 75,300 2,200 3% Clerk Services 622,000 674,500 (52,500) (8%) Human Resources 106,900 103,600 3,300 3% Assessment of Property 186,000 183,000 3,000 2% Building Maintenance 379,500 403,300 (23,800) (6%) Insurances 93,300 121,300 (28,000) (23%) Judicial 259,300 253,400 5,900 2% Village Attorney 433,000 411,600 21,400 5% Financial Services 431,900 413,100 18,800 5% CIS 1,678,400 1,603,700 74,700 5% Total General Government 4,315,900 4,290,800 25,100 1% Dispatch - - - - Police 9,146,100 9,538,200 (392,100) (4%) EMS 3,723,700 3,583,000 140,700 4% Fire 953,000 956,200 (3,200) - Fire Protection 1,575,000 1,575,000 - - Pest & Weed 44,400 38,000 6,400 17% Emergency Government 5,800 5,800 - - Other Protection 21,100 23,100 (2,000) (9%) Total Public Safety 15,469,100 15,719,300 (250,200) (2%) Street Maintenance 3,872,400 3,738,900 133,500 4% Equipment Maintenance 493,500 483,500 10,000 2% Garages 141,000 138,000 3,000 2% Total Public Works 4,506,900 4,360,400 146,500 3% Community Quality of Life 71,600 73,600 (2,000) (3%) Old Falls Village 28,700 28,700 - - Park Operations 879,900 860,900 19,000 2% Park Projects 21,600 21,600 - - Total Culture & Recreation 1,001,800 984,800 17,000 2% CDA 35,200 33,700 1,500 4% Engineering 235,200 308,900 (73,700) (24%) Zoning & Inspection 597,500 573,500 24,000 4% Planning 363,000 366,800 (3,800) (1%) Total Development 1,230,900 1,282,900 (52,000) (4%) Total before Other Uses of Funds 26,524,600 26,638,200 (113,600) - Transfer to other funds 772,805 757,000 15,805 2% Total Expenses 27,297,405 27,395,200 (97,795) - COMPARATIVE EXPENDITURE BUDGETS Page 4.3 GENERAL FUND EXPENDITURES by FUNCTION 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,514,080 3,470,765 4,290,800 4,290,800 General Government 4,315,900 1% 14,732,165 14,611,026 15,719,300 14,919,300 Public Safety 15,469,100 (2%) 3,968,220 4,004,076 4,360,400 4,360,400 Public Works 4,506,900 3% 993,488 944,008 984,800 984,800 Culture & Recreation 1,001,800 2% 1,218,994 1,161,621 1,282,900 1,282,900 Conservation and Development 1,230,900 (4%) 24,426,947 24,191,496 26,638,200 25,838,200 Total operating expenditures 26,524,600 (0%) 2,044,653 1,948,959 757,000 1,592,000 Transfers Out 772,805 2% 26,471,600 26,140,455 27,395,200 27,430,200 Total Expenditures 27,297,405 (0%) by CLASSIFICATION 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 16,159,917 15,924,522 17,535,000 16,735,000 Personnel 17,220,700 (2%) 5,402,428 5,496,989 5,630,000 5,630,000 Other Operating 5,721,800 2% 1,578,204 1,580,149 1,840,200 1,840,200 Contractual Services 1,921,600 4% 1,286,398 1,189,836 1,633,000 1,633,000 Capital Outlay 1,660,500 2% 24,426,947 24,191,496 26,638,200 25,838,200 Total operating expenditures 26,524,600 (0%) 2,044,653 1,948,959 757,000 1,592,000 Transfers Out 772,805 2% 26,471,600 26,140,455 27,395,200 27,430,200 Total Expenditures 27,297,405 (0%) by CLASSIFICATION (%) 2016 2017 2018 2018 2019 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 66% 66% 66% 65% Personnel 65% 22% 23% 21% 22% Other Operating 22% 6% 7% 7% 7% Contractual Services 7% 5% 5% 6% 6% Capital Outlay 6% Page 4.4 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 55,275 56,338 48,000 48,000 Village Board 48,100 - 78,742 73,826 75,300 75,300 Village Manager 77,500 3% 635,659 539,936 674,500 674,500 Clerk Services 622,000 (8%) 100,885 103,273 103,600 103,600 Human Resources 106,900 3% 182,432 182,504 183,000 183,000 Assessing 186,000 2% 360,276 345,352 403,300 403,300 Municipal Building Maintenance 379,500 (6%) 74,919 89,891 121,300 121,300 Insurances 93,300 (23%) 250,956 237,679 253,400 253,400 Municipal Court 259,300 2% 351,509 363,892 411,600 411,600 Village Attorney 433,000 5% 354,061 385,441 413,100 413,100 Financial Services 431,900 5% 1,069,366 1,092,633 1,603,700 1,603,700 Information Technology 1,678,400 5% 3,514,080 3,470,765 4,290,800 4,290,800 Total Expenditures 4,315,900 1% 14% 14% 16% 17% % of total operating expenditures 16% $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 General Government Total Expenditures Trend Page 4.5 100 (VILLAGE BOARD) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 43,816 43,650 44,000 44,000 Personnel 44,100 - 2,032 12,688 4,000 4,000 Other Operating 4,000 - 9,427 - - - Contracted services - - 55,275 56,338 48,000 48,000 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. Page 4.6 110 (VILLAGE MANAGER) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 136,297 131,332 132,000 132,000 Personnel* 134,200 2% 4,441 4,607 8,300 8,300 Other Operating 8,300 - (61,996) (62,113) (65,000) (65,000) Charged to TIDs (65,000) - 78,742 73,826 75,300 75,300 Total Expenditures 77,500 3% * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. No significant changes from prior year's budget. Page 4.7 111 (CLERK SERVICES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 492,582 402,285 518,000 518,000 Personnel* 473,000 (9%) 82,642 84,062 99,500 99,500 Other Operating 92,000 (8%) 60,435 53,589 57,000 57,000 Contracted services 57,000 - 635,659 539,936 674,500 674,500 Total Expenditures 622,000 (8%) * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Personnel and other operating costs in 2018 are higher due to the increase in the number of elections. Prepare and maintain custody for official documents of the Village and Village Board including, but not limited to, Village code, minutes, ordinances, resolutions, contracts, deeds, agreements, leases, bonds, annexations and other legal records. Administer all election activities including but not limited to voter registration records, testing voting equipment, creation and security of voting processes, process absentee ballots and act as filing office for elected Village positions. Manage park reservation software, including but not limited to making reservations, park fees, and coordinating special requests and reservation information with Parks Department staff. Receive, review, accept, and file assessment roll from assessor, and manage annual Board of Review hearings. Arrange daily pick up and delivery of deposits and checks from bank. Manage accounts receivable records and pursue collection of delinquent accounts. Supervise and coordinate reception area, and mail systems. Oversee agenda management software and preparation of agendas, statutory posting/publishing requirements and notification to media. Handle citizen inquiries and complaints, and provide information and access to public records. Oversee the process and issuance of licenses and permits for the following: special events, operators, beer and liquor, cigarette, transient merchant, amusement, and dog. Page 4.8 120 (HUMAN RESOURCES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 88,197 89,830 88,000 88,000 Personnel* 91,300 4% 12,688 13,443 15,600 15,600 Other Operating 15,600 - 100,885 103,273 103,600 103,600 Total Expenditures 106,900 3% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Develop, administer, and maintain a centralized system of personnel policies, procedures and practices. Provide personnel recruiting, hiring, job descriptions, position evaluations and salary classifications. Administer payroll and employee benefits. Administer collective bargaining agreements including grievances/arbitrations, coordinate contract negotiations Administer and/or coordinate Worker's Compensation, Employee Assistance Program and Safety Program. Administer and coordinate Americans with Disabilities Act requirements. Manage general liability and property insurances including claims handling, risk management and loss control programs. No significant changes from last year's budget. Page 4.9 130 (ASSESSMENT OF PROPERTY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 182,432 182,504 183,000 183,000 Contracted services 186,000 2% 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 12,000 Tyler Technologies, Inc. for assessment services 149,000 Total contractual services 186,000 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. Page 4.10 150 (MUNICIPAL BUILDING MAINTENANCE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 93,531 81,490 86,000 86,000 Personnel* 89,200 4% 212,327 202,954 220,700 220,700 Other Operating 210,700 (5%) 54,418 60,908 96,600 96,600 Contracted services 79,600 (18%) 360,276 345,352 403,300 403,300 Total Expenditures 379,500 (6%) * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: The increase in contracted services for 2018 is due to the need for elevator repairs. 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. Page 4.11 160 (INSURANCE AND BENEFITS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 6,150 - 30,000 30,000 Personnel 10,000 (67%) 68,769 89,891 91,300 91,300 Other Operating (Insurances) 83,300 (9%) 74,919 89,891 121,300 121,300 Total Expenditures 93,300 (23%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: This departmental budget contains miscellaneous costs which could otherwise be allocated directly to each municipal department. For ease in administration and reporting, they are combined and reported in this department. This budget contains the following: - Unemployment and disability compensation. - Property insurance premiums, except for coverages for Water and Sewer Utilities. Those are charged directly to the Utilities. Year over year change is based on estimates given by our providers. Page 4.12 171 (MUNICIPAL COURT) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 236,598 224,365 236,000 236,000 Personnel 242,600 3% 5,419 4,314 7,400 7,400 Other Operating 6,700 (9%) 8,939 9,000 10,000 10,000 Capital Outlay 10,000 - 250,956 237,679 253,400 253,400 Total Expenditures 259,300 2% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Operating costs for Municipal Court. The Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. No significant changes from last year's budget. Page 4.13 172 (VILLAGE ATTORNEY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 297,272 301,994 315,000 315,000 Personnel* 336,400 7% 14,788 13,323 20,300 20,300 Other Operating 19,800 (2%) 39,449 48,575 76,300 76,300 Contracted services 76,800 1% 351,509 363,892 411,600 411,600 Total Expenditures 433,000 5% * Certain personnel costs have also been allocated to the utilities. 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. Page 4.14 190 (FINANCIAL SERVICES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 292,615 321,426 333,000 333,000 Personnel* 346,900 4% 5,210 4,564 7,100 7,100 Other Operating 7,000 (1%) 56,236 59,451 73,000 73,000 Contracted services 78,000 7% 354,061 385,441 413,100 413,100 Total Expenditures 431,900 5% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Insure the fiscal integrity of the Village by maintaining accurate and timely financial information. Insure proper administration of accounts payable, billing, and collection. Provide financial accounting services for the Village in accordance with Generally Accepted Accounting Principals (GAAP), in compliance with the guidelines for GAAFR, and in compliance with the regulations of the Wisconsin Public Service Commission (PSC) for the Water Utility. Manage annual independent audit of Village fiscal activities. Prepare annual reports for State of Wisconsin and Public Service Commission. Administer special assessments collection and reporting. Administer payroll process, including benefits and State and Federal reporting. Coordinate the preparation of annual budgets. In conjunction with Clerk Services, prepare and administer tax reporting functions and settlements with other taxing jurisdictions. Conduct internal audit of Village accounts and budgets. Provide Waukesha County Treasurer with tax calculations for tax roll and settlement of same. Perform daily cash management functions to maximize investment of idle funds in accordance with investment policies. Maintain records for capital projects, including tax incremental districts (TIDs). Provide information and access to records to the public. No significant changes from last year's budget. Page 4.15 195 (INFORMATION TECHNOLOGY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 265,996 271,251 278,000 278,000 Personnel* 304,400 9% 267,337 315,488 410,200 410,200 Other Operating 424,000 3% 355,359 350,578 523,500 523,500 Contracted services 587,000 12% 180,674 155,316 392,000 392,000 Capital Outlay 363,000 (7%) 1,069,366 1,092,633 1,603,700 1,603,700 Total Expenditures 1,678,400 5% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: The increase in contracted services for 2019 is to facilitate the necessary updates for scheduling software in Public Safety. The Information Technology Department strives to improve technology utilization throughout the Village by using proven and emerging strategies to reduce cost, improve citizen' services, and minimize security and system failure risks. Primary Objectives: • Focus on delivering services in alignment with organizational requirements. • Deliver innovative solutions to operational requirements while minimizing expenses. • Reduce cost of IT services by leveraging resources, streamlining processes, consolidating operations, and adopting new technology. Primary Costs: • Telephony Systems and Services • Data Services • Computer Systems • Security Systems • AV Systems • Network Infrastructure • Copier Equipment • Consumables • Maintenance and Support Agreements Page 4.16 [PUBLIC SAFETY FUNCTION SUMMARY] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 202,478 16,017 - - Emergency Dispatch (911) - - 8,701,457 8,566,764 9,538,200 8,738,200 Police 9,146,100 (4%) 2,919,352 3,456,003 3,583,000 3,583,000 EMS 3,723,700 4% 1,271,166 944,264 956,200 956,200 Fire 953,000 - 1,573,861 1,573,861 1,575,000 1,575,000 Public Fire Protection (Hydrant Rental) 1,575,000 - 40,087 42,102 38,000 38,000 Weed Control 44,400 17% 4,339 1,635 5,800 5,800 Emergency Government 5,800 - 19,425 10,380 23,100 23,100 Protective Services Commission 21,100 (9%) 14,732,165 14,611,026 15,719,300 14,919,300 Total Expenditures 15,469,100 (2%) 60% 60% 59% 58% % of total operating expenditures 58% 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 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Public Safety Total Expenditures Trend Page 4.17 196 (EMERGENCY DISPATCH 911) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 198,000 15,406 - - Personnel - - 3,916 611 - - Other Operating - - 562 - - - Capital Outlay - - 202,478 16,017 - - Total Expenditures - - BUDGET HIGHLIGHTS: As of February 1, 2017 dispatch operations were transferred to Waukesha County. Page 4.18 200 (POLICE ) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 8,205,715 8,094,938 8,995,000 8,195,000 Personnel* 8,548,800 (5%) 255,993 247,554 271,700 271,700 Other Operating 279,300 3% 99,208 96,704 118,500 118,500 Contracted services 129,000 9% 140,541 127,568 153,000 153,000 Capital Outlay 189,000 24% 8,701,457 8,566,764 9,538,200 8,738,200 Total Expenditures 9,146,100 (4%) * Certain personnel costs have also been allocated to the fire department. 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. Monitor sub-contracted crossing guard activities. 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. Provide administrative service to municipal court. Maintain radio communications for both the Police and Fire Departments. Review and recommend approvals for permits and licenses. Administer Police Aide program for park patrol, animal control, parking enforcement and other activities. Maintain accreditation, thus assuring the community that our operational practices conform to accepted standards. Provide staff services to Assessment Centers. Recommend review and revision of Village ordinance and codes relating to police services. The majority of the increase in 2018 personnel costs is due to the addition of 3 new officers, of which, 75% would be covered by grant revenue. This never materialized, and only 1 of the 3 officers are included in the 2019 budget. The increase in capital outlay is due to costs associated with the purchase of new digital radios. Page 4.19 210 (EMS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,706,185 3,166,567 3,271,000 3,271,000 Personnel 3,389,800 4% 79,865 112,219 105,000 105,000 Other Operating 110,000 5% 73,820 78,735 71,000 71,000 Contracted services 75,900 7% 59,482 98,482 136,000 136,000 Capital Outlay 148,000 9% 2,919,352 3,456,003 3,583,000 3,583,000 Total Expenditures 3,723,700 4% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Emergency Medical Services (EMS): Perform emergency medical services for Menomonee Falls residents. Initiate and maintain all records relative to emergency medical service. Maintain current state certification for all Emergency Medical Technicians. New operational division starting in 2016. Originally part of the Fire Department. The increase in capital outlay (2018 & 2019) is due to costs associated with the purchase of new digital radios. Page 4.20 220 (FIRE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 615,300 381,484 385,000 385,000 Personnel 390,400 1% 338,336 293,750 263,700 263,700 Other Operating 286,600 9% 3,506 4,798 8,000 8,000 Contracted services 11,000 38% 314,024 264,232 299,500 299,500 Capital Outlay 265,000 (12%) 1,271,166 944,264 956,200 956,200 Total Expenditures 953,000 - 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. The decrease in captial outlay for 2019 is due to the delay of certain vehicle purchases. Page 4.21 230 (FIRE PROTECTION SERVICES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,573,861 1,573,861 1,575,000 1,575,000 Public Fire Protection 1,575,000 - Purpose: This expenditure category contains the annual payment from the Village's General Operating budget to the Water Utility for rental of Utility owned hydrants and mains for fire fighting purposes. This annual payment is required by the Public Service Commission. Page 4.22 260 (PEST AND WEED CONTROL) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 35,141 40,115 34,000 34,000 Personnel 41,400 22% - - - - Other Operating - - 4,946 1,987 4,000 4,000 Contracted services 3,000 (25%) 40,087 42,102 38,000 38,000 Total Expenditures 44,400 17% 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. The reduction in 2018 personnel costs is due to retiree being replaced with a lower cost employee. Further personnel changes brought this back up in 2019. Page 4.23 280 (EMERGENCY GOVERNMENT) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,339 1,635 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 Director of Protective Services is the Deputy Director. No significant changes from last year's budget. Page 4.24 290 (OTHER PROTECTION SERVICES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 9,855 10,380 13,500 13,500 Other Operating 11,500 (15%) 9,570 - 9,600 9,600 Contracted services 9,600 - 19,425 10,380 23,100 23,100 Total Expenditures 21,100 (9%) 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. Page 4.25 [PUBLIC WORKS FUNCTION SUMMARY] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,427,487 3,465,425 3,738,900 3,738,900 Street Maintenance 3,872,400 4% 464,185 479,559 483,500 483,500 Equipment Maintenance 493,500 2% 76,548 59,092 138,000 138,000 Municipal Garages 141,000 2% 3,968,220 4,004,076 4,360,400 4,360,400 Total Expenditures 4,506,900 3% 16% 17% 16% 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. $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Public Works Total Expenditures Trend Page 4.26 400 (STREET MAINTENANCE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,240,381 1,275,015 1,390,000 1,390,000 Personnel* 1,384,000 - 1,903,357 1,922,569 1,897,400 1,897,400 Other Operating 1,977,900 4% 75,880 31,780 85,000 85,000 Contracted services 85,000 - 481,756 527,338 634,500 634,500 Capital Outlay 677,500 7% (273,887) (291,277) (268,000) (268,000) Transfer to Storm Water Ut. (252,000) (6%) 3,427,487 3,465,425 3,738,900 3,738,900 Total Expenditures 3,872,400 4% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Protect and maintain Village's infrastructure: Street and Road maintenance and snow plowing: To maintain approximately 200 miles of Village streets, alleys and public parking lots. This work includes concrete and bituminous pavement repairs, patching, dust control, grading of gravel streets, crack filling, street oiling, curb and gutter replacements. Keep all streets, alleys and public parking lots free from obstruction, debris and dead animals. Roadside and easement ditching and maintenance. Cutting grass and weeds on roadside, easements, and Village lots. Replacing, resetting, and maintaining driveway culverts. Light maintenance of all equipment (oil changes, grease, oil levels, body work, paint, etc.) Tree cutting, tree and brush trimming. Excavate and grade drainage and path construction in Village parklands. Sweep urban streets clean of debris in areas where storm sewer systems are available. Plow snow, spread salt and sand, and remove excess snow. Locate, maintain and collect all ice control sand boxes. Traffic control: Maintain, repair and keep in proper working order all street lights, traffic lights, and traffic controllers. Maintain and repair all street light and traffic light poles, pavement markings, warning, regulatory and Fabricate warning, regulatory and street identification signs. Miscellaneous: Maintain and repair barricades and flashers. Deliver and pick up barricades for block parties and all other public events. Record, issue, and maintain park permits register and schedules. The increase in capital outlay is in relation to the increase in revolving loan payments needed to pay off vehicles and equipment. Page 4.27 420 (EQUIPMENT MAINTENANCE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 272,497 256,621 275,000 275,000 Personnel* 291,000 6% 183,731 204,344 188,500 188,500 Other Operating 184,500 (2%) 7,957 18,594 20,000 20,000 Contracted services 18,000 (10%) 464,185 479,559 483,500 483,500 Total Expenditures 493,500 2% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper running condition all Village vehicles and equipment (including Police, Fire and Parks departments and the Water and Sewer Utility vehicles. To modify equipment to meet departmental needs. To mount plows, spreaders, and other attachments to equipment when the need arises. Keep maintenance and fuel consumption records for all vehicles and required equipment. To maintain an adequate supply of gas, fuel, propane and oil. Maintain system of determining fuel usage charges to each chargeable department or utility. To design and build specialty equipment and tools. To rebuild certain older equipment. To keep all Village vehicles neat and orderly. No significant changes from last year's budget. Page 4.28 440 (MUNICIPAL GARAGES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 76,548 59,092 108,000 108,000 Other Operating 109,000 1% - - 30,000 30,000 Contracted services 32,000 7% 76,548 59,092 138,000 138,000 Total Expenditures 141,000 2% 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. The Water Street and Neu garages contain the sign making shop, equipment and vehicle storage, salt storage shed, and sand storage facilities. No significant changes from last year's budget. Page 4.29 [CULTURE, RECREATION AND EDUCATION] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 95,139 69,003 73,600 73,600 Community Life 71,600 (3%) 15,880 29,866 28,700 28,700 Old Falls Village 28,700 - 865,384 830,096 860,900 860,900 Park Operations 879,900 2% 17,085 15,043 21,600 21,600 Park Projects 21,600 - 993,488 944,008 984,800 984,800 Total Expenditures 1,001,800 2% 4% 4% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Culture and Recreation Total Expenditure Trend Page 4.30 180 (COMMUNITY LIFE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 95,139 69,003 73,600 73,600 Other Operating 71,600 (3%) BUDGET HIGHLIGHTS: No significant changes from last year's budget. Page 4.31 582 (HISTORICAL SOCIETY AND MUSEUM) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 15,880 29,866 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. Page 4.32 620 (PARKS AND FORESTRY OPERATIONS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 469,601 494,371 522,000 522,000 Personnel 534,000 2% 129,330 185,372 153,900 153,900 Other Operating 151,900 (1%) 166,033 150,353 185,000 185,000 Contracted services 194,000 5% 100,420 - - - Capital Outlay - - 865,384 830,096 860,900 860,900 Total Expenditures 879,900 2% BUDGET HIGHLIGHTS: PARK RELATED RESPONSIBILITIES: Provide residents with a safe recreational environment throughout approximately 1,400 acres of parkland Mow and maintain turf areas in the Village's parks, boulevards, and other Village owned properties Maintain, reconstruct, and repair ball fields Groom and set-up baseball and softball as needed Organize, prepare site and coordinate use for permit system, including picnics and tournaments Landscape and re-landscape Village owned lands as necessary Maintain, improve and repair the buildings throughout Village park properties. Maintain, construct and repair all site amenities in parks and parkways (including signing, fencing, tables, benches, grills, bubblers, etc. Construct, inspect, maintain and repair all children's play areas located in Village park areas Create and maintain ice rinks and sledding areas Maintain and repair all basketball, tennis, and volleyball courts and horse shoe pits in parks Repair and maintain all small engines for the Village Maintain all soccer fields located within Village parklands Maintain detention ponds, bike trails and new subdivision boulevards and right of ways To plant and maintain all Village flower and shrub beds. To remove bee, wasp, hornet nests and diseased animals from public properties. To hang public information banners, special event signs and decorations, and Christmas decorations Plow and shovel snow at all public access parking lots, crosswalks and sidewalks around Village buildings Rec programs and activities are provided by Menomonee Falls School District. FORESTRY RELATED RESPONSIBILITIES: Provide a complete Forestry management plan for the Village of Menomonee Falls, including Tree planting, pruning, and removal Remove and repair storm damage Establish a program of disease and insect control Conduct tree hazard evaluations Conduct tree appraisals Establish a program of tree protection during construction Work with contractors to prevent injury to trees Eliminate invasive species such as wild mustard The increase in contracted services starting in 2018 is due to increased contracted costs for tree and landscaping maintenance. Page 4.33 640 (PARK PROJECTS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 17,085 15,043 21,600 21,600 Other Operating 21,600 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance of the following: Village Park Rotary Park Willowood Park Mill Pond Park Lime Kiln Menomonee River Parkway Riverside Park Oakwood Park Old Falls Municipal Park Ball Diamonds Tennis Courts Improvements - Includes outlying or small areas: John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp No significant changes from last year's budget. Page 4.34 [CONSERVATION AND DEVELOPMENT] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 50,249 33,861 33,700 33,700 Community Dev Authority (CDA) 35,200 4% 208,692 62,191 308,900 308,900 Engineering Services 235,200 (24%) 603,058 682,225 573,500 573,500 Zoning and Building Inspections 597,500 4% 356,995 383,344 366,800 366,800 Planning 363,000 (1%) 1,218,994 1,161,621 1,282,900 1,282,900 Total Expenditures 1,230,900 (4%) 5% 5% 5% 5% % of total operating expenditures 5% 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 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Conservation and Development Total Expenditures Trend Page 4.35 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 33,515 32,258 32,000 32,000 Personnel 33,400 4% 16,734 1,603 1,700 1,700 Other Operating 1,800 6% 50,249 33,861 33,700 33,700 Total Expenditures 35,200 4% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Community Development Authority (CDA) consists of seven (7) Commissioners appointed by the Village Board President and confirmed by the Village Board. Implement business development and retention activities as identified in the Village's Overall Economic Development Plan. The CDA functions as the Housing Authority, and as a Redevelopment Authority. Planning and development related to tax incremental financing districts. Administration of the Economic Master Development and Revolving Loan programs. Business attraction, expansion and retention. Tourism promotion. No significant changes from last year's budget. Page 4.36 760 (ENGINEERING SERVICES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 656,644 661,360 707,000 707,000 Personnel* 635,500 (10%) 9,779 8,725 16,900 16,900 Other Operating 15,700 (7%) 33,410 33,713 10,000 10,000 Contracted services 10,000 - - 7,900 8,000 8,000 Capital Outlay 8,000 - (336,543) (414,294) (290,000) (290,000) Less charged to developers & projects (295,000) 2% (28,638) (69,766) (5,000) (5,000) Less charged to TIDs (6,000) 20% (125,960) (165,447) (138,000) (138,000) Less charged to utilities (133,000) (4%) 208,692 62,191 308,900 308,900 Total Expenditures 235,200 (24%) * Certain personnel costs have also been allocated to the utilities and planning. 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. Changes in personnel for 2018 include allocated costs for a new assistant; however, this position was never filled. Page 4.37 770 (ZONING AND BUILDING INSPECTIONS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 251,088 264,243 275,000 275,000 Personnel* 299,000 9% 5,852 10,102 8,800 8,800 Other Operating 8,800 - 346,118 407,880 289,700 289,700 Contracted services 289,700 - 603,058 682,225 573,500 573,500 Total Expenditures 597,500 4% * Certain personnel costs have also been allocated to department 260 (Weeds). BUDGET HIGHLIGHTS: RESPONSIBILITIES: To ensure that buildings are constructed and maintained in a manner which protects the health, safety and welfare of the Village residents, and are within the guidelines of the State and Village building codes. Administration and enforcement of building and zoning codes by the issuance of permits, the collection of fees, and the checking of building plans of all structures and buildings within the Village. This includes building, electrical, plumbing, heating, occupancy, and other permits; electrical contractor licenses, and collection of impact fees. Maintenance of building records and plans for individual properties. The Inspections Department issues permits, reviews plans and performs inspections for new buildings, additions, alterations, electrical and heating systems, swimming pools, accessory buildings, signs, and moving or demolishing buildings. Provide staff support to Zoning Board of Appeals, Village Board and various other committees. Enforce the various ordinances which guide the use and development of private property. Provide for the annual state inspection of weight and measuring devices. Provide information and access to records to the public. No significant changes from last year's budget. Page 4.38 790 (PLANNING) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 349,820 377,418 355,000 355,000 Personnel* 352,300 (1%) 7,175 5,926 11,800 11,800 Other Operating 10,700 (9%) 356,995 383,344 366,800 366,800 Total Expenditures 363,000 (1%) * Certain personnel costs have also been allocated to the utilities. 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. Page 4.39 [OTHER FINANCING USES SUMMARY] 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,044,653 1,948,959 757,000 1,592,000 Non-Operating Expenditures 772,805 2% Page 4.40 910 (NON-OPERATING EXPENDITURES) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 549,653 585,587 662,000 662,000 Transfer to Garbage & Recycling Fund 772,805 17% 95,000 489,478 95,000 95,000 Transfer to Capital Projects Fund - (100%) 1,400,000 873,894 - 835,000 Transfer Surplus to Muni-Facilities Fund - - 2,044,653 1,948,959 757,000 1,592,000 Total Expenditures 772,805 2% BUDGET HIGHLIGHTS: The budgeted transfer to the Garbage & Recycling Fund accounts for the portion of service costs not covered by fees and other revenues. The transfer to the Capital Projects Fund is for the repayment for the loan related to the retirement of the unfunded pension liability with the State of Wisconsin. This was paid-off early in 2017. Repayments by various departments for loans from the Municipal Facilities/Equipment Fund are recorded directly in those departments. The amounts are reclassified as transfers out only at year end for the preparation of the Comprehensive Annual Financial Report. 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 Page 5.1 Fund 215 (Garbage & Recycling) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,248,627 1,254,819 1,244,000 1,244,000 Refuse collection fee 1,261,500 1% 76,219 79,831 80,000 80,000 Recycling State aids 80,000 - 10,127 45,486 40,000 40,000 Recycling rebate - (100%) 6,550 6,550 4,000 4,000 Sales of recycling carts 4,000 - 2,215 3,310 6,000 6,000 Interest Earnings 12,000 100% 1,343,738 1,389,996 1,374,000 1,374,000 Total revenues 1,357,500 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,255,139 1,306,687 1,360,000 1,360,000 Garbage collection contract 1,416,000 4% 116,244 117,433 118,800 118,800 State generator fee 120,000 1% 11,642 7,944 8,000 8,000 Taxes - dumping 12,000 50% 1,272 - 2,000 2,000 Municipal hazardous waste 1,000 (50%) 1,384,297 1,432,064 1,488,800 1,488,800 Sub-total garbage collection 1,549,000 478,218 497,974 518,400 518,400 Recycling collection contract 540,000 4% 45 - 200 200 Recycling materials/supplies 200 - 7,900 10,514 10,000 10,000 Spring brush pick-up 10,000 - 11,003 14,162 7,000 7,000 Household hazardous materials 12,000 71% 5,653 28,935 7,800 7,800 General administrative expense 7,800 - 2,606 2,508 3,500 3,500 Postage 3,500 - 300 300 300 300 Audit fee 300 - 505,725 554,393 547,200 547,200 Sub-total recycling 573,800 1,890,022 1,986,457 2,036,000 2,036,000 Total expenditures 2,122,800 (546,284) (596,461) (662,000) (662,000) Net income (expense) (765,300) 549,653 585,587 662,000 662,000 Transfer from General Fund 772,805 17% 3,369 (10,874) - - Net income (expense) 7,505 - 3,369 (7,505) (7,505) Fund balance, beginning (7,505) 3,369 (7,505) (7,505) (7,505) Fund balance, ending - BUDGET NOTES: The Solid Waste Collection Fund accounts for garbage collection and recycling activities. 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 fee is placed on the tax bill annually to cover the majority of the expense. Commercial, industrial and residential properties with more than four units contract privately and are not assessed the fee. Any shortfall is covered by a transfer from the General Fund. The fee to be placed on the 2018 tax bill for 2019 purposes for each residential unit up to four units is as follows: Base fee $90.64 State Generator fee 9.48 Unit fee to be placed upon the tax bill $100.12 Page 5.2 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,704,223 1,704,878 1,732,000 1,732,000 Real estate/personnel prop taxes 1,732,000 - 103,396 115,457 107,181 107,181 Other revenues 153,300 43% 1,807,619 1,820,335 1,839,181 1,839,181 Total Revenues 1,885,300 3% 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,579,348 1,477,826 1,552,281 1,552,281 Operating expenditures 1,680,800 8% 276,658 262,110 286,900 286,900 Building maintenance 279,000 (3%) - 1,856,006 1,739,936 1,839,181 1,839,181 Total Expenditures 1,959,800 7% (48,387) 80,399 - - Revenues less expenditures (74,500) 1,362,332 1,313,945 1,394,344 1,394,344 Fund balance, beginning 1,394,344 1,313,945 1,394,344 1,394,344 1,394,344 Fund balance, ending 1,319,844 The Menomonee Falls Library is budgeted as a separated cost center from general Village operations. Primary funding for the Library comes from property taxes. Note: Separate budgets for Operations and Maintenance are presented on the following pages. Page 5.3 FUND 220 (LIBRARY OPERATIONS) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,420,173 1,420,173 1,450,000 1,450,000 Property taxes 1,462,000 1% 59,965 60,013 63,531 63,531 Intergovernmental 79,495 25% 13,047 13,916 13,650 13,650 Public charges for services 13,650 - 6,298 12,178 5,000 5,000 Interest earnings 30,000 500% 22,053 25,236 20,100 20,100 Other miscellaneous revenues 21,155 5% 1,521,536 1,531,516 1,552,281 1,552,281 Total revenues 1,606,300 3% 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,202,434 1,134,983 1,208,000 1,208,000 Salaries/benefits 1,311,000 9% 178,495 198,538 197,200 197,200 Library Materials 202,500 3% 23,228 27,694 18,117 18,117 Public Services 35,550 96% 6,166 5,665 6,600 6,600 Training 6,100 (8%) 18,196 21,666 26,800 26,800 Materials and supplies 32,250 20% 10,863 13,039 14,600 14,600 Repairs/maintenance eq. 14,600 - 8,660 6,010 3,300 3,300 Rentals 3,300 - 81,079 16,973 16,800 16,800 Property and equipment 20,155 20% 3,345 3,776 3,900 3,900 Utilities 3,900 - 33,797 35,694 38,716 38,716 Contractual services 32,600 (16%) 11,157 13,788 15,396 15,396 Property insurance 14,900 (3%) 1,928 - 2,852 2,852 Other Operating 3,945 38% 1,579,348 1,477,826 1,552,281 1,552,281 Total expenditures 1,680,800 8% (57,812) 53,690 - - Revenues less expenditures (74,500) 988,920 931,108 984,798 984,798 Fund balance, beginning 984,798 931,108 984,798 984,798 984,798 Fund balance, ending 910,298 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 5.4 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 284,050 284,705 282,000 282,000 Property taxes 270,000 (4%) 2,033 4,114 4,900 4,900 Interest earnings 9,000 84% 286,083 288,819 286,900 286,900 Total revenues 279,000 (3%) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 40,239 38,585 40,000 40,000 Salaries/benefits 42,600 6% 5,440 3,068 6,000 6,000 Materials and supplies 4,500 (25%) 29,857 22,178 21,000 21,000 Repairs/maintenance equipment 21,000 - 132,181 125,559 138,000 138,000 Utilities 126,000 (9%) 68,941 72,720 81,900 81,900 Contractual services 84,900 4% 276,658 262,110 286,900 286,900 Total expenditures 279,000 (3%) 9,425 26,709 - - Revenues less expenditures - 373,412 382,837 409,546 409,546 Fund balance, beginning 409,546 382,837 409,546 409,546 409,546 Fund balance, ending 409,546 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. FUND 500 (DEBT SERVICE) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,356,722 2,331,274 2,357,000 2,357,000 Property Tax Levy for Debt Service 2,375,000 1% 4,928 5,582 15,000 15,000 Interest earnings 15,000 - 13,955,000 1,280,000 - - Proceeds from refunding notes 16,755,000 N/A 395,432 550,809 - - Bond Premium 285,000 N/A Transfers in from: 27,953 27,953 28,000 28,000 General Operating Budget 28,000 - 2,080,000 2,070,750 3,264,000 3,264,000 Municipal Facilities/Equipment 3,441,000 5% 167,490 137,151 117,000 117,000 Special Assessment Fund 60,000 (49%) 1,211,563 1,463,063 1,535,000 1,535,000 TID #5 Westbrook Corp Park 1,140,000 (26%) 397,213 401,194 475,000 475,000 TID #6 Main Street 497,000 5% 2,746,918 2,744,687 3,078,000 3,078,000 TID #8 Richfield Way 3,429,000 11% 6,813 6,813 56,000 56,000 TID #9 55,000 (2%) 320,292 336,500 337,000 337,000 TID #10 337,000 - 10,500 11,156 11,000 11,000 TID #11 11,000 - 28,800 37,080 43,000 43,000 TID #12 120,000 179% 23,709,624 11,404,012 11,316,000 11,316,000 Total Revenues 28,548,00 0 152% 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 335,136 276,621 - - Bond Issuance Expenses 285,000 N/A 20,939,369 8,500,863 8,896,000 8,896,000 Bond Principal payments 25,827,000 190% 2,485,688 2,410,053 2,685,000 2,685,000 Bond Interest payments 2,447,000 (9%) - - - - Transfer to General Fund - - 23,760,193 11,187,537 11,581,000 11,581,000 Total Expenditures 28,559,00 0 147% (50,569) 216,475 (265,000) (265,000) Net increase (decrease) (11,000) 116,906 66,337 282,812 282,812 Fund Balance, beginning 17,812 66,337 282,812 17,812 17,812 Fund Balance, end of year 6,812 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 2018, the Village issued the following debt: 3,340,000 $ 2018 Capital Budget (Levy, Water Utility) 1,900,000$ 2018 Capital Budget (TID #12) Page 5.5 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,955,461 2,906,714 3,330,000 3,330,000 Landfill tipping fees 3,205,000 (4%) 6,781 - - - Intergovernmental Revenues - - 34,083 116,418 60,000 60,000 Interest earnings 106,000 77% - 11,650,000 - - Bond proceeds - - 348,503 187,274 21,000 21,000 Miscellaneous 81,000 286% 3,344,828 14,860,406 3,411,000 3,411,000 Total Income 3,392,000 (1%) EXPENDITURES: 428,085 7,930 20,000 20,000 Cap Outlay - General government 170,000 750% 618,537 411,626 85,000 85,000 Cap Outlay - Public Safety 50,000 (41%) 1,333,761 12,369,045 375,000 375,000 Cap Outlay - Public Works 470,000 25% 15,325 26,788 26,000 26,000 Cap Outlay - Development - (100%) 2,395,708 12,815,389 506,000 506,000 Total Capital Outla y 690,000 36% 15,868 33,000 1,000 1,000 Contracted services 1,000 - 1,050 1,417 2,000 2,000 Contracted services 2,000 - 2,412,626 12,849,806 509,000 509,000 Total Expenditures 693,000 36% 932,202 2,010,600 2,902,000 2,902,000 Net increase (decrease) 2,699,000 TRANSFERS IN (OUT): 407,659 395,100 400,000 400,000 Fire Impact Fee Reimb (Fund 200) 406,000 1% 810,889 892,848 1,090,000 1,090,000 Gen Fd equipment loan repayments 1,144,000 5% 1,400,000 873,894 - 835,000 Surplus Transfer from General Fund - - (160,000) - - - To Capital Projects Fund - - (2,080,000) (2,070,750) (3,264,000) (3,264,000) Transfer to Debt Service Fund (3,441,000) 5% 1,310,750 2,101,692 1,128,000 1,963,000 Net increase (decrease) 808,000 6,043,312 7,354,062 9,455,754 9,455,754 Fund Balance, beginning of year 11,418,754 7,354,062 9,455,754 10,583,754 11,418,754 Fund Balance, end of year 12,226,754 The 2019 Budget provides for the following capital outlay: IT Video survellience replacement 150,000 $ Fire Department Misc fire equipment 50,000 Public Works 10-yard dump truck (w/plow) 225,000 Public Works 5-yard dump truck (w/plow) 195,000 Public Works Pickup - 1/2 ton 30,000 Public Works Lawn Mower 20,000 470,000 General Contingency 20,000 690,000$ Page 5.6 Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 STORM WATER UTILITY Page 6.5 Page 6.1 FUND 700 (RISK MANAGEMENT FUND) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 2,895 5,735 5,000 5,000 Investment earnings 11,000 120% 32,612 30,705 31,000 31,000 Dividend on CVMIC investment 22,000 (29%) 35,507 36,440 36,000 36,000 Total operating revenues 33,000 (8%) EXPENSES: 53,632 54,518 56,000 56,000 Insurance premiums 56,000 - (147,435) (35,832) 30,000 30,000 Claims and deductibles paid 30,000 - (93,803) 18,686 86,000 86,000 Total operating expenses 86,000 - 129,310 17,754 (50,000) (50,000) NET INCOME (LOSS) (53,000) 6% 599,286 728,596 746,350 746,350 Net assets, beginning of year 696,350 728,596 746,350 696,350 696,350 Net assets, end of year 643,350 General Information: In 1991, the Village substantially reduced liability insurance costs by joining the Cities & Villages Mutual Insurance Company (CVMIC), which was created in 1987 to provide insurance for its members. The Risk Management Fund includes annual premiums for all liability insurances, a self-insured retention from which lower end claims are paid, and service fees for third party claims administration and consultation. Consulting services include actuarial calculations for GASB 45. The calculations are required every two years. The primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.2 FUND 720 (WATER UTILITY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,049,489 5,114,903 5,251,300 5,251,300 Charges to customers for services 5,183,000 (1%) 1,573,861 1,573,861 1,575,000 1,575,000 Hydrant Rental charged to Village 1,575,000 - 190,872 215,964 248,600 248,600 Tower leases 257,000 3% 8,380 9,145 5,000 5,000 Other Revenue - (100%) 6,822,602 6,913,873 7,079,900 7,079,900 Subtotal operating revenues 7,015,000 (1%) OPERATING EXPENSES: 1,613,515 1,641,636 1,722,440 1,722,440 Source of Supply 1,775,000 3% 498,193 443,621 518,200 518,200 Pumping 519,000 - 93,303 99,922 98,000 98,000 Water Treatment 87,000 (11%) 354,565 294,823 350,000 350,000 Transmission & Distribution 372,300 6% 91,569 159,628 92,300 92,300 Billing & collections 102,700 11% 1,046,027 1,114,631 1,125,775 1,125,775 Administration & General 1,149,500 2% 1,672,565 1,682,899 1,680,000 1,680,000 Depreciation 1,770,000 5% 1,316,613 1,294,564 1,400,000 1,400,000 Payment in-lieu of taxes 1,370,000 (2%) 6,686,350 6,731,724 6,986,715 6,986,715 Subtotal operating expenses 7,145,500 2% 136,252 182,149 93,185 93,185 NET OPERATING INCOME (130,500) (240%) NON-OPERATING ITEMS: 35,949 82,643 85,000 85,000 Interest earnings 207,700 144% 662,091 639,813 650,000 650,000 Impact fees 400,000 (38%) 10,096 17,963 10,000 10,000 Miscellaneous revenue 11,500 15% (176,682) (188,171) (205,000) (205,000) Interest expense on long-term debt (230,000) 12% (74,561) (5,922) (8,500) (8,500) Other fiscal charges (1,500) (82%) 456,893 546,326 531,500 531,500 Net non-operating items 387,700 (27%) 917,408 554,191 - - Capital contributions - - 1,510,553 1,282,666 624,685 624,685 NET INCOME 257,200 (59%) 60,813,800 62,324,353 63,607,019 63,607,019 Net Assets, beginning of year 64,231,704 1% 62,324,353 63,607,019 64,231,704 64,231,704 Net Assets, end of year 64,488,904 - BUDGETED FIXED ASSET PURCHASES Station #4 roof replacement 100,000$ SCADA upgrade 98,500 Meters 29,000 Transponders 16,000 Auto-chlorinaters for Wells #9 & #10 12,000 Hydrant replacements 8,000 Well and booster pumps 5,000 268,500 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 232 miles of mains and approximately 2,920 hydrants 7 wells ranging from 58 feet to 1,750 feet in depth. 5 reservoirs with capacities ranging from 200,000 to 1,300,000 gallons. 3 elevated tanks with capacities ranging from 250,000 to 1,000,000 gallons. 1 standpipe with a capacity of 1,000,000 gallons. Page 6.3 FUND 730 (SEWER UTILITY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,425,855 8,550,989 8,560,000 8,560,000 Charges to customers for services 9,513,000 11% OPERATING EXPENSES: 1,815,213 1,517,946 1,680,850 1,680,850 VMF-Operations & Maintenance 1,740,300 4% 2,063,431 2,159,481 2,380,700 2,380,700 Sewage Treatment - User Charge 2,446,400 3% 4,553,655 5,684,316 5,381,100 5,381,100 Sewage Treatment - Capital Charge 5,159,300 (4%) 1,347,409 1,322,559 1,410,000 1,410,000 Depreciation 1,380,000 (2%) 9,779,708 10,684,302 10,852,650 10,852,650 Subtotal operating expenses 10,726,000 (1%) (1,353,853) (2,133,313) (2,292,650) (2,292,650) NET OPERATING INCOME (LOSS) (1,213,000) (47%) NON-OPERATING ITEMS: 29,553 59,444 88,000 88,000 Interest earnings 145,000 65% 616,708 595,912 597,000 597,000 Impact fees 400,000 (33%) 299,742 (25,000) - - Grant revenues - - 128 (27,885) 1,000 1,000 Other revenues 500 (50%) (46,989) (39,199) (32,800) (32,800) Interest on long-term debt (26,000) (21%) (250) (250) (250) (250) Other fiscal charges (300) 20% (18,000) (18,000) (18,000) (18,000) Other expense (18,000) - 880,892 545,022 634,950 634,950 Subtotal non operating items 501,200 (21%) 2,777,689 632,600 - - Capital contributions - - - 2,304,728 (955,691) (1,657,700) (1,657,700) NET INCOME (711,800) (57%) 59,485,343 61,790,071 60,834,380 60,834,380 NET ASSETS, BEGINNING OF YEAR 59,176,680 (3%) 61,790,071 60,834,380 59,176,680 59,176,680 NET ASSETS, END OF YEAR 58,464,880 (1%) BUDGETED CAPITAL OUTLAY Sanitary sewer relining project - annual rehabilitation 125,000$ Silver Spring Metering Manhole 51,000 176,000$ 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 219 miles of mains 9 lift stations Page 6.4 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 6.5 FUND 740 (STORM WATER UTILITY) 2016 2017 2018 2018 2019 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,250 931,000 931,000 RE/Personal property taxes 931,000 - 45,841 45,548 44,500 44,500 Licenses and permits 44,000 (1%) 977,091 976,798 975,500 975,500 Total operating revenues 975,000 - OPERATING EXPENSES: 245,654 279,433 297,040 297,040 Salaries/Benefits 310,200 4% 273,887 291,277 268,000 268,000 Wage/Benefit Transfers - DPW 252,000 (6%) 103,744 124,172 178,800 178,800 Other operating expenses 169,800 (5%) 665,540 676,482 665,000 665,000 Depreciation 740,000 11% 1,288,825 1,371,364 1,408,840 1,408,840 Total operating expenses 1,472,000 4% (311,734) (394,566) (433,340) (433,340) NET OPERATING LOSS (497,000) 15% NON-OPERATING ITEMS: 3,922 7,752 11,700 11,700 Interest earnings 25,000 114% (17,874) (211,208) 900 900 Miscellaneous revenues - (100%) (695) (695) (1,000) (1,000) Bond expenses (700) (30%) (105,118) (103,001) (105,000) (105,000) Interest expense (109,000) 4% (119,765) (307,152) (93,400) (93,400) Net non-operating items (84,700) (9%) 2,235,518 581,904 - - Capital contributions - - 1,804,019 (119,814) (526,740) (526,740) NET INCOME (LOSS) (581,700) 10% 23,457,578 25,261,597 25,141,783 25,141,783 Net assets, beginning of year 24,615,043 25,261,597 25,141,783 24,615,043 24,615,043 Net assets, end of year 24,033,343 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 Chapter 7 BUDGET TERMINOLOGY Page 7.1 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 7.2 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 7.3 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. Chapter 8 DETAILED BUDGET WORKSHEETS Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 19,220,093 17,071,346 17,612,240 17,999,639 18,493,000 18,493,000 18,437,000 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty - 18,629 18,081 - 17,115 18,000 - 7003-0000 Omitted Taxes 328 10,837 10,510 1,859 (416) - - 7010-0000 Del.PP Tax Prior Years 559 - - (2,215) - - - 7012-0000 Int-Delinquent Taxes 6,768 7,106 5,081 3,595 3,249 6,000 6,000 7020-0000 Trailer Tax 8,932 3,947 3,219 2,983 2,088 4,000 3,000 7030-0000 Hotel/Motel Room Tax 204,205 228,036 242,020 102,535 60,966 90,000 100,000 7692-0000 PILOT on Exempt Property - - 2,055 68,790 26,570 50,000 53,000 7050-0000 Fire Insurance Taxes 161,744 159,595 167,682 182,204 181,694 170,000 170,000 382,536 428,150 448,648 359,751 291,266 338,000 332,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 459,804 458,920 454,853 448,208 67,062 447,000 447,000 7100-0001 Computer Aid 267,305 215,956 196,661 193,697 196,544 196,000 199,000 7100-0003 Personal Property Aid - - - - - - 326,000 7101-0000 Ex.Restraint 102,180 159,606 78,918 - - - - 7103-0000 Grant Revenues - 7,000 - 90 - - - 7110-0000 Managed Forest Land (MFL) 79 71 74 93 532 100 100 7130-0000 Grants - Police 21,378 21,680 31,075 27,281 5,495 286,000 30,000 7130-0000 Grants - Fire 2,232 2,000 5,840 - - - - 7120-0000 Connect.St/Hwy Aids 212,274 213,705 213,085 155,156 117,007 156,000 155,000 7122-0000 Transportation Aids 1,534,049 1,660,831 1,651,962 1,834,475 1,499,643 2,001,000 2,000,000 7125-0000 Road Aids (Fed LRIP) - 178,877 90,028 - - 90,000 - 7103-0000 Grant Revenue - - 2,000 - - - - 2,599,301 2,918,646 2,724,496 2,659,000 1,886,283 3,176,100 3,157,100 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 30,998 34,205 55,480 38,830 47,125 45,000 40,000 7202-0000 Operator Licenses 17,434 19,819 18,694 21,166 14,970 18,000 18,000 7204-0000 Cigarette License 3,200 3,100 2,900 3,000 2,700 3,500 3,000 7206-0000 Dog Lic-VMF Share 7,431 6,332 7,426 7,109 4,203 7,000 7,000 7214-0000 Theater Licenses 250 250 - 500 - 300 300 7218-0000 Trailer Park Licenses 100 100 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 1,544 1,837 2,444 1,714 1,230 1,600 1,700 7222-0000 Amusement Device Licenses 6,875 6,525 7,550 9,900 10,700 9,000 10,000 7258-0000 Dance Permits 4,025 4,025 4,325 4,355 - 4,400 - 7266-0000 Itinerant Peddlers Licens 1,000 750 700 2,400 1,050 2,000 2,000 7272-0000 Park Use Permits 28,360 28,541 29,885 30,075 26,030 30,000 29,000 7278-0000 Block Party Permits 175 125 150 75 - 200 - 7268-0000 Parking Permits 8,578 9,390 10,861 10,607 9,511 8,500 10,000 7276-0000 Alarm Permits 13,650 13,595 14,060 13,810 13,550 16,000 14,000 7250-0000 Building Permits 490,289 672,897 653,792 459,871 396,451 550,000 425,000 7252-0000 Electrical Permits 95,366 138,506 160,801 131,487 111,931 100,000 110,000 7254-0000 Plumbing Permits 87,086 144,822 137,168 141,634 102,336 90,000 80,000 7256-0000 Heating Permits 84,127 123,050 112,249 105,593 68,496 90,000 100,000 7260-0000 Curb Cuts 1,580 3,600 3,440 4,560 3,680 3,500 4,000 7262-0000 Street Excavation 1,600 1,300 3,000 2,535 2,100 2,500 2,000 7264-0000 Sign Permits 14,225 16,800 21,225 16,550 9,600 15,000 17,000 7270-0000 Occupancy Permits 26,125 43,625 36,775 21,975 21,825 25,000 25,000 7496-0000 Zoning Permit 15,200 16,158 12,989 10,335 10,813 12,000 12,000 7497-0000 Outdoor Cafe Permit - 676 846 348 479 700 500 939,218 1,290,028 1,296,860 1,038,529 858,780 1,034,300 910,600 RE60 (Fines And Penalties) 7300-0000 Court Receipts - - 373,224 497,152 375,977 500,000 500,000 7310-0000 Parking Violations 55,083 59,302 64,670 48,266 36,014 55,000 55,000 7320-0000 Impounded Dogs 4,052 4,448 4,363 4,576 - 4,500 4,000 7330-0000 False Alarms Penalties 12,904 14,068 14,597 2,810 6,515 11,000 14,000 7422-0008 Blood Analysis Fee - - 1,053 1,100 1,133 1,200 1,100 7422-0010 Warrant fees 2,057 1,980 1,380 1,212 768 1,300 1,300 7330-0000 False Alarms Penalties - 535 - - 535 - - 74,096 80,333 459,287 555,116 420,942 573,000 575,400 Page 8.1 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE70 (Public Charge For Service) 7400-0000 Acctg Serv Fee - (150) - - - - - 7490-0000 Matl.Sales&Services 6,178 6,789 7,206 17,071 20,999 24,000 15,000 7494-0000 IRB Fee - 500 - 500 - 500 500 7499-0000 Open Records Request 141 760 93 321 - 300 - 7420-0000 Accident&Theft Reports 5,787 3,819 3,998 4,670 2,819 4,000 4,000 7421-2000 Tax Ref Intercept 50 - - - - - - 7421-3000 School Liaison Officer 123,068 122,434 123,899 132,399 67,998 120,000 120,000 7422-0000 Misc PD Revenues 161 261 492 440 5,429 500 500 7422-0001 Fingerprints 3,130 2,330 2,115 2,740 2,040 2,500 2,500 7422-0002 Notaries 4 - - - - - - 7740-0000 Hunting Processing Chg 700 540 590 470 135 700 605 7435-0000 Ambulance Fees - - 1,637,075 1,970,592 1,505,938 1,700,000 2,000,000 7435-0001 Ambul-Non Collecctible - - (96,058) (140,990) (130,991) (90,000) (148,000) 7435-0003 Ambul-Insur. Adjust - - (551,513) (758,346) (625,242) (540,000) (750,000) 7330-0001 FD Plan Review fees 13,785 17,211 13,552 12,594 5,259 14,000 14,000 7433-0000 FD Tank Inspections revenue - - - - 92 - - 7436-0000 Fire Fighting Charges/Reimbur 845 - - - - - - 7436-0005 Contracted Fire Dept Services - 219,732 191,197 197,358 153,000 204,000 212,000 7411-0000 Weed Cut Repayments 5,832 2,426 4,168 1,930 396 4,000 3,000 7412-0000 Weed Cut Admin. Fees 1,150 900 1,500 800 200 500 500 7115-0000 Lannon-Snow Services 30,491 8,882 3,843 - - 10,000 10,000 7440-0000 DPW Matl. Sales - 26 - 2,290 - 2,000 - 7441-0000 DPW Labor Reimb 12,788 (10,703) 16,659 25,285 20,059 15,000 15,000 7461-0000 Park Vandalism Restitution - - - 44 74 - - 7490-0000 Matl.Sales&Services 250 50 50 50 - - - 7493-0000 House Numbers 879 1,602 1,972 2,060 18,630 1,600 1,600 7738-0000 Certif Commty Review Fee 2,760 3,378 3,558 4,361 6,608 3,500 3,500 7492-0000 Map & Plat Sales 94 35 54 30 23 100 - 7495-0000 OVC Application Fee - 2,000 - - - - - 7735-0000 Special Appearance 5,950 3,750 3,400 3,000 2,850 4,000 3,000 7736-0000 Subdivision Review Fees 10,200 6,550 6,250 5,400 8,400 7,000 6,000 7737-0000 Project Review Fees 20,748 10,750 9,775 9,250 10,500 10,000 10,000 244,991 403,872 1,383,875 1,494,319 1,075,216 1,498,200 1,523,705 RE80 (Interest Income) 7600-0000 Interest-State Pool 22,408 21,560 57,522 106,110 50,125 150,000 280,000 7600-0206 Interest on Advance - EDMF - - 40 - - - - 7600-0618 Interest on Advance - TID #6 14,957 15,675 19,752 26,624 - 31,000 54,000 7600-0619 Interest on Advance - TID #7 2,470 2,588 3,298 4,323 - 5,000 5,000 7600-0621 Interest on Advance - TID #9 1,309 1,372 1,910 4,680 - 4,000 14,000 7600-0632 Interest on Advance to TID #12 9 113 180 394 2 500 - 7600-0740 Interest on Advance - Stm Wtr 4,076 - - - - - - 7600-0900 Interest Earnings - Other - - 22,077 45,720 120,835 60,000 80,000 7610-0000 Int-Past Due Invoices 758 4,753 4,385 6,392 5,270 2,000 2,000 45,987 46,061 109,164 194,243 176,232 252,500 435,000 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under - (22) (99) - - - - 7700-0000 Misc Revenue 44,482 21,119 7,259 30,154 49,171 15,000 15,000 7705-0000 Misc Donations - 735 - 750 10 - - 7707-0000 Meno Falls School Dist Rental 32,780 32,780 32,780 32,780 27,317 33,000 33,000 7710-0000 Cable TV Revenues 407,893 438,010 494,860 397,788 252,386 450,000 400,000 7712-0000 Property Rental 6,150 6,304 6,461 6,623 6,873 6,600 6,600 7713-0000 Tower Lease Agreements 34,530 47,814 61,627 51,510 61,258 83,000 69,000 7713-0010 Soda Agreement 1,991 1,872 2,320 1,249 567 2,000 1,000 7720-0000 Sale Of VMF Property - 6,848,292 312,116 - 298,552 - - 7750-0000 Misc Rentals 4,725 3,881 3,600 3,600 4,786 4,800 4,000 7780-0000 Settlements-Claims Misc. - - - 3,120 - - - 7725-0000 Scrap Metal Sales - - - 116 - - - 7422-0011 Deposit Over/Under - - - - 20 - - 7422-0011 Deposit Over/Under 114 - - (55) 5 - - 7705-0000 Misc Police Donations - 105 - - - - - 7705-0000 Misc EMS Donations - - 8,000 - 7,734 - - Page 8.2 Village of Menomonee Falls 100-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget 7705-0000 Misc Fire Donations - - - 100 - - - 7725-0000 Scrap Metal Sales 4,728 2,657 1,794 1,446 3,121 3,000 3,000 7726-0000 Scrap Oil Sales 18,967 1,610 - - - - - 7730-0000 Publication Fees 29,920 35,840 25,010 23,730 23,690 32,700 25,000 5100-0000 Proceeds-Bond Issue 223,622 - - - - - - 809,902 7,440,997 955,728 552,911 735,490 630,100 556,600 RE92 (Transfers In) 7801-0200 Tfr from SR - - 32,248 - - - - 7801-0500 Tfr from Debt Service 3,636 3,559 - - - - - 7801-0618 Transfer from TID 6 - - 61,582 - - - - 3,636 3,559 93,830 - - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,259,422 1,290,385 1,316,613 1,294,564 1,050,000 1,400,000 1,370,000 RE60 (Fines And Penalties) 7300-0001 Court Fines 330,846 334,575 79,329 - - - - 7300-0002 Court Costs-Local 140,478 159,820 35,130 - - - - 7303-0000 Weight Restrictions - 15 - - - - - 7422-0006 Court Admin Fee 125 - - - - - - 471,449 494,410 114,459 - - - - RE70 (Public Charge For Service) 7422-0003 Terms (Court Ordered) 10,260 10,477 1,476 - - - - 7435-0000 Ambulance Fees 1,217,974 1,290,624 - - - - - 7435-0001 Ambul-Non Collectible (144,238) (123,772) - - - - - 7435-0002 Ambulance Refunds (399) - - - - - - 7435-0003 Ambul-Insur. Adjust (298,375) (358,048) - - - - - 785,222 819,281 1,476 - - - - Inactive Accounts RE80 (Interest Income) 7600-0002 Interest Earnings - 20,561 - - - - - 26,835,853 32,307,629 26,516,676 26,148,072 24,987,209 27,395,200 27,297,405 Page 8.3 Village of Menomonee Falls 100-100-000 (Village Board) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 39,089 38,061 40,656 40,500 26,512 41,000 41,000 EX20 (Fringe Benefits) 8010-0000 FICA 2,990 2,912 3,111 3,098 2,028 3,000 3,000 8016-0000 Worker's Comp Insurance 96 52 49 52 49 - 100 3,086 2,964 3,160 3,150 2,077 3,000 3,100 EX30 (Employee Training/Expense) 8070-0000 Training & Education 265 - - - - - - EX60 (Contractual Services) 8071-0000 Strategic Planning - - 9,427 - - - - EX70 (Other Operating) 8490-0000 VB general expense 4,529 3,968 2,032 12,688 1,797 4,000 4,000 46,969 44,993 55,275 56,338 30,386 48,000 48,100 Page 8.4 Village of Menomonee Falls 100-110-000 (Village Manager) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 88,638 92,460 98,467 101,328 73,497 103,000 105,000 8001-2000 Vacation Payout - 1,880 10,715 2,821 2,481 - - 88,638 94,340 109,182 104,149 75,978 103,000 105,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,926 5,851 5,910 6,396 5,589 8,000 8,000 8011-0000 Pension-VMF 7,235 6,923 7,063 7,150 5,007 7,000 7,000 8013-0000 Health Insurance 11,711 12,351 11,711 12,082 9,301 12,000 12,000 8013-0020 Health Insurance Retiree - - - 156 - - - 8014-0000 Dental Insurance 1,538 1,674 1,724 594 446 1,000 1,000 8015-0000 Life Insurance 564 574 581 674 575 1,000 1,000 8016-0000 Worker's Comp Insurance 220 132 126 131 129 - 200 8030-0615 Wage/Benefit transfer TID 4 (5,065) (4,864) (4,769) (4,778) (3,750) (5,000) (5,000) 8030-0616 Wage/Benefit transfer TID 5 (5,065) (4,864) (4,769) (4,778) (3,750) (5,000) (5,000) 8030-0618 Wage/Bene TID 6 Transfers (10,130) (9,728) (9,538) (9,556) (7,500) (10,000) (10,000) 8030-0619 Wage/benefit transfer TID 7 (5,065) (4,864) (4,769) (4,778) (3,750) (5,000) (5,000) 8030-0620 Wage/benefit transfers TID 8 (10,130) (9,728) (9,538) (9,556) (7,500) (10,000) (10,000) 8030-0621 Wage/benefit transfers TID 9 (10,130) (4,864) (9,538) (9,556) (7,500) (10,000) (10,000) 8030-0630 Wage/Benefit Transfer to TID # (10,130) (9,728) (9,538) (9,556) (7,500) (10,000) (10,000) 8030-0631 Wage/Benefit Transfer to TID # (5,065) (4,864) (4,769) (4,778) (3,750) (5,000) (5,000) 8030-0632 Wage/Benefit Transfer to TID # - (9,728) (4,769) (4,778) (3,750) (5,000) (5,000) (33,586) (35,727) (34,882) (34,931) (27,703) (36,000) (35,800) 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 1,781 1,910 2,862 2,582 1,103 3,000 3,000 8100-0010 Postage/Shipping 21 - 61 - - - - 8100-0210 Membership/Publications 1,014 1,039 1,034 1,060 2,537 2,000 2,000 8170-4000 Gas & Diesel Fuel 909 666 431 574 233 800 800 3,725 3,615 4,388 4,216 3,873 5,800 5,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 807 399 53 392 - 1,000 1,000 EX70 (Other Operating) 8490-0000 General expenses 60 24 - - - - - 59,644 62,689 78,741 73,826 52,148 75,300 77,500 Page 8.5 Village of Menomonee Falls 100-111-000 (Clerk Services) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 253,931 218,968 230,910 220,230 167,870 256,000 273,000 8001-0000 Overtime 843 190 2,707 972 953 3,000 3,000 8001-2000 Vacation Payout - 1,676 2,250 267 - - - 8002-0000 Part Time Wages 53,508 66,651 55,417 38,856 28,730 41,000 40,000 8003-1110 Election Workers Wages 55,502 28,649 90,461 34,677 52,300 90,000 35,000 8008-0000 Retirement/Severance - 277 - - - - - 363,784 316,411 381,745 295,002 249,853 390,000 351,000 EX20 (Fringe Benefits) 8010-0000 FICA 22,932 21,994 21,053 19,338 14,681 23,000 24,000 8011-0000 Pension-VMF 20,191 19,320 17,970 17,166 12,815 19,000 20,000 8013-0000 Health Insurance 52,703 51,189 66,379 65,410 47,153 80,000 71,000 8014-0000 Dental Insurance 2,711 2,504 3,634 3,601 2,512 4,000 4,000 8015-0000 Life Insurance 974 1,195 1,306 1,344 1,017 1,000 2,000 8016-0000 Worker's Comp Insurance 865 466 496 425 487 1,000 1,000 100,376 96,668 110,838 107,284 78,665 128,000 122,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,508 2,596 2,507 620 1,546 2,500 2,500 8080-0000 Travel Expenses 1,441 2,756 2,552 880 1,930 2,000 2,000 8100-0200 Dues & Subscriptions 10,145 10,428 10,655 11,722 11,091 10,500 11,000 14,094 15,780 15,714 13,222 14,567 15,000 15,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,607 2,142 3,383 3,019 1,601 2,500 2,500 8100-0010 Postage/Shipping 18,674 11,931 24,456 23,651 17,477 31,000 27,000 8100-0110 Elect Expenses 30,285 16,238 22,845 13,498 17,602 32,000 32,000 8100-0220 Notices & Publications 705 746 387 530 324 - - 8100-0230 Records Search 4,837 4,963 3,304 7,183 4,249 4,000 4,000 57,108 36,020 54,375 47,881 41,253 69,500 65,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment 7,800 7,800 - - - - - EX60 (Contractual Services) 8300-1300 Tax Collection Services 36,449 36,290 36,886 47,979 33,338 38,000 38,000 8300-1301 Parcel List Maintenance 11,854 11,878 11,819 - 9,230 12,000 12,000 8300-1304 Muni Code Supplements 9,495 9,700 11,730 5,610 6,745 7,000 7,000 57,798 57,868 60,435 53,589 49,313 57,000 57,000 EX70 (Other Operating) 8440-0000 Erroneous Taxes 19 105 - 1,252 1,660 1,000 1,000 8440-1000 Tax Chargebacks - - - 13,434 - - - 8440-2000 Collection Fees 7,859 7,575 7,850 2,646 14,849 7,000 7,000 8440-7010 Uncoll.Del.PP Taxes 8,595 5,421 4,704 5,628 - 3,000 3,000 8441-0000 Trailer Payments -Schools 3,186 - - - - 4,000 - 19,659 13,101 12,554 22,960 16,509 15,000 11,000 620,619 543,648 635,661 539,938 450,160 674,500 622,000 Page 8.6 Village of Menomonee Falls 100-120-000 (Human Resources) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 48,393 45,438 49,395 49,811 36,033 51,000 52,000 8001-2000 Vacation Payout - 826 187 - 48 - - 8002-0000 Part Time Wages 13,475 15,173 14,546 15,342 10,795 12,000 13,000 61,868 61,437 64,128 65,153 46,876 63,000 65,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,497 4,693 4,646 4,751 3,348 5,000 5,000 8011-0000 Pension-VMF 4,311 4,344 4,201 4,421 3,139 4,000 4,000 8013-0000 Health Insurance 14,229 15,007 14,229 14,484 11,184 15,000 16,000 8014-0000 Dental Insurance 747 747 783 802 602 1,000 1,000 8015-0000 Life Insurance 93 121 133 138 103 - 200 8016-0000 Worker's Comp Insurance 135 75 77 81 79 - 100 24,012 24,987 24,069 24,677 18,455 25,000 26,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - - - - - 8075-0000 Recruitment & Personnel 1,413 1,470 934 776 721 1,000 1,000 8076-0000 Employee Exams/Evaluations 6,027 3,350 3,539 4,763 3,269 4,500 5,300 8080-0000 Travel Expenses - - - - - - - 8088-0000 Relations/Recognition 2,085 1,289 1,649 1,417 2,336 3,300 2,500 8089-0000 Employee Assist.Program 6,111 6,148 6,536 6,458 4,641 6,800 6,800 15,636 12,257 12,658 13,414 10,967 15,600 15,600 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 30 30 30 30 - - - 101,546 98,711 100,885 103,274 76,298 103,600 106,900 Page 8.7 Village of Menomonee Falls 100-130-000 (Assessing) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX40 (Materials And Supplies) 8100-0000 Office Supplies 101 - - - - - - EX60 (Contractual Services) 8300-1301 Parcel List Maintenance 11,854 11,878 11,819 12,033 9,230 12,000 12,000 8300-1305 DOR Manufactg Assessmt 23,502 48,591 24,614 24,470 - 25,000 25,000 8310-1301 Board Of Review - - - - 187 - - 8310-1302 Assessing Services 144,000 144,000 146,000 146,000 99,000 146,000 149,000 179,356 204,469 182,433 182,503 108,417 183,000 186,000 179,457 204,469 182,433 182,503 108,417 183,000 186,000 Page 8.8 Village of Menomonee Falls 100-150-000 (Building Maintenance) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 76,031 67,239 34,681 38,101 28,055 40,000 41,000 8001-0000 Overtime 3 - - - - - - 8001-2000 Vacation Payout - - 270 - - - - 8002-0000 Part Time Wages 23,262 13,683 19,575 19,946 14,437 20,000 21,000 8008-0000 Retirement/Severance 20,401 - 14,497 - - - - 119,697 80,922 69,023 58,047 42,492 60,000 62,000 EX20 (Fringe Benefits) 8010-0000 FICA 9,353 6,531 4,759 4,204 3,060 5,000 5,000 8011-0000 Pension-VMF 7,440 5,758 3,744 3,935 2,851 4,000 4,000 8013-0000 Health Insurance 29,874 31,085 12,916 12,414 9,587 13,000 14,000 8013-0020 Health Ins Retiree - 7,932 - - - - - 8014-0000 Dental Insurance 1,568 1,547 711 687 516 1,000 1,000 8014-0010 Dental Ins Retiree - 373 - - - - - 8015-0000 Life Insurance 586 367 165 206 174 - 200 8016-0000 Worker's Comp Insurance 6,510 2,562 2,210 1,998 2,040 3,000 3,000 55,331 56,155 24,505 23,444 18,228 26,000 27,200 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 145 1,150 1,210 45 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 8,483 17,344 6,090 6,062 4,918 6,500 6,500 8110-0000 Department Supplies 710 1,637 987 1,553 996 1,000 1,000 8110-0100 Small Equip./Tools 181 43 - 300 - 200 200 8110-1501 Custodial Supplies 12,118 11,873 10,049 8,883 6,858 10,000 10,000 21,492 30,897 17,126 16,798 12,772 17,700 17,700 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 29,838 43,371 40,712 44,987 28,311 30,000 30,000 8162-4000 RM-Vehicles - - 62 338 232 - - 29,838 43,371 40,774 45,325 28,543 30,000 30,000 EX47 (Property & Equipment) 8188-3001 Equipment - - 29 - - - - EX50 (Utilities) 8200-0010 Light/Power 125,940 122,734 121,201 108,981 73,291 125,000 120,000 8200-0020 Heat (Gas & Oil) 42,479 23,142 25,625 24,181 18,433 40,000 35,000 8200-0030 Water/Sewer VMF 6,636 6,725 6,450 6,460 3,254 7,000 7,000 175,055 152,601 153,276 139,622 94,978 172,000 162,000 EX60 (Contractual Services) 8300-0000 Contracts 14,900 29,204 26,294 27,668 28,483 34,800 37,800 8300-1501 Mechanicals Contract 16,787 9,067 2,476 9,108 31,216 34,800 14,800 8300-1502 Custodial Contract 9,238 20,110 25,619 24,132 19,885 27,000 27,000 40,925 58,381 54,389 60,908 79,584 96,600 79,600 442,338 422,472 360,272 345,354 276,642 403,300 379,500 Page 8.9 Village of Menomonee Falls 100-160-000 (Insurances) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation 10,334 380 6,150 - 5,269 30,000 10,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 5,718 6,452 6,086 6,452 9,514 7,000 6,400 8610-0011 Employment Practice Liability 5,190 6,259 7,090 7,091 9,229 8,000 6,300 8610-0012 Crime Policy 1,020 1,844 1,808 2,103 2,073 2,000 2,000 8610-0030 Boiler & Machinery 1,100 1,100 1,724 1,829 1,920 2,000 1,300 8610-0040 Volunteer Insurances 3,157 2,864 310 220 260 300 300 8610-0050 Prop Damage Insurance 23,670 27,152 27,500 38,117 30,907 43,000 35,000 8610-0060 Prop Damage-Vehicles 16,075 21,817 20,419 24,283 28,934 26,000 28,000 8610-0500 Fitness Reimb - Fire 150 - 200 200 - - - 8610-0600 Voluntary Benefit Fees 500 - - - - - - 8610-0700 EFlex FSA 2,774 3,522 3,632 3,691 2,465 3,000 4,000 8612-0000 Claims Settled - - - 5,904 - - - 59,354 71,010 68,769 89,890 85,302 91,300 83,300 69,688 71,390 74,919 89,890 90,571 121,300 93,300 Page 8.10 Village of Menomonee Falls 100-170-171 (Municipal Court) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 135,541 114,960 165,471 158,053 114,048 166,000 170,000 8001-0000 Overtime 35 9 45 - - - - 8001-2000 Vacation Payout - - 402 82 - - - 8008-0000 Retirement/Severance - 21,408 - - - - - 135,576 136,377 165,918 158,135 114,048 166,000 170,000 EX20 (Fringe Benefits) 8010-0000 FICA 9,545 9,799 11,645 11,306 8,311 13,000 13,000 8011-0000 Pension-VMF 7,294 5,812 8,805 8,607 6,165 9,000 9,000 8013-0000 Health Insurance 42,469 35,379 47,189 43,463 33,097 46,000 48,000 8014-0000 Dental Insurance 2,221 1,755 2,591 2,400 1,775 2,000 2,000 8015-0000 Life Insurance 200 128 239 242 185 - 300 8016-0000 Worker's Comp Insurance 315 186 210 211 208 - 300 62,044 53,059 70,679 66,229 49,741 70,000 72,600 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,942 1,120 2,252 2,743 870 4,000 4,000 8080-0000 Travel Expenses 159 490 481 240 75 500 500 8082-0000 Clerical Allowance 600 300 790 650 300 1,000 1,000 2,701 1,910 3,523 3,633 1,245 5,500 5,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 621 114 197 668 768 1,200 1,200 8100-0170 Charge Card Fees 4,924 5,186 1,697 - - - - 8100-0205 Legal Resources - - - - - 200 - 8100-0210 Membership/Publications 100 - - - - 300 - 8110-1701 Transcripts - - - - - 200 - 5,645 5,300 1,894 668 768 1,900 1,200 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - 8,939 9,000 - 10,000 10,000 EX70 (Other Operating) 8100-0002 Teen Court Expense - - - 13 - - - 8310-0040 Witness Fees - (15) - - - - - - (15) - 13 - - - 205,966 196,631 250,953 237,678 165,802 253,400 259,300 Page 8.11 Village of Menomonee Falls 100-170-172 (Village Attorney) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 185,663 187,646 209,624 212,494 155,860 220,000 226,000 8002-0000 Part Time Wages 118 310 - - - - - 8004-0000 Temporary Help 4,816 18,978 16,753 17,154 10,718 20,000 20,000 190,597 206,934 226,377 229,648 166,578 240,000 246,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,129 15,806 16,586 16,255 12,064 18,000 19,000 8011-0000 Pension-VMF 12,914 13,281 13,673 14,493 10,443 15,000 15,000 8013-0000 Health Insurance 37,427 39,473 37,428 38,097 37,636 39,000 52,000 8013-0020 Health Ins Retiree - - - 61 - - - 8014-0000 Dental Insurance 1,987 1,987 2,085 2,134 2,062 2,000 3,000 8015-0000 Life Insurance 727 734 830 999 807 1,000 1,000 8016-0000 Worker's Comp Insurance 486 290 292 307 300 - 400 67,670 71,571 70,894 72,346 63,312 75,000 90,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,771 2,782 2,169 3,735 2,194 4,000 4,000 8080-0000 Travel Expenses 819 474 1,865 400 447 1,500 1,000 4,590 3,256 4,034 4,135 2,641 5,500 5,000 EX40 (Materials And Supplies) 8100-0205 Legal Resources 11,409 15,198 9,709 8,100 5,938 13,500 13,500 8100-0210 Membership/Publications 954 862 1,046 1,088 1,063 1,300 1,300 12,363 16,060 10,755 9,188 7,001 14,800 14,800 EX60 (Contractual Services) 8310-0000 Legal Services 61,252 62,468 37,133 47,664 53,437 72,000 73,000 8310-0007 Real Estate Fees 3,833 - 455 141 139 1,700 1,700 8310-0008 Court Fees 345 60 1,861 769 178 2,600 2,100 65,430 62,528 39,449 48,574 53,754 76,300 76,800 340,650 360,349 351,509 363,891 293,286 411,600 433,000 Page 8.12 Village of Menomonee Falls 100-180-000 (Community Life) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 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 4,375 4,450 4,175 4,300 3,875 5,000 5,000 8110-7411 VC-Parade Admin - - - - - 1,000 - 5,375 5,450 5,175 5,300 4,875 7,000 6,000 EX43 (Community Events) 8110-7401 Community Events 452 282 181 115 138 200 200 8110-7402 Fireworks 17,000 17,000 20,000 - - - - 8110-7403 Senior Transportation 50,708 57,707 59,446 52,781 36,466 56,000 55,000 8110-7404 Parades/Celebrations 10,000 10,000 10,000 10,465 6,666 10,000 10,000 8110-7412 ASCAP Music 331 337 336 343 350 400 400 78,491 85,326 89,963 63,704 43,620 66,600 65,600 83,866 90,776 95,138 69,004 48,495 73,600 71,600 Page 8.13 Village of Menomonee Falls 100-190-000 (Financial Services) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 184,493 187,399 209,929 225,045 165,885 234,000 242,000 8001-0000 Overtime 55 208 - - - - - 8002-0000 Part Time Wages - 816 - - - - - 8008-0000 Retirement/Severance - - 515 - - - - 184,548 188,423 210,444 225,045 165,885 234,000 242,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,407 13,719 15,160 16,375 11,913 18,000 19,000 8011-0000 Pension-VMF 12,872 12,844 13,781 15,342 11,164 16,000 16,000 8013-0000 Health Insurance 29,807 49,205 49,913 60,624 46,814 62,000 66,000 8014-0000 Dental Insurance 4,158 2,424 2,713 3,335 2,501 3,000 3,000 8014-0010 Dental Ins Retiree - 716 - - - - - 8015-0000 Life Insurance 261 250 328 405 308 - 500 8016-0000 Worker's Comp Insurance 399 269 278 300 293 - 400 60,904 79,427 82,173 96,381 72,993 99,000 104,900 EX30 (Employee Training/Expense) 8070-0000 Training & Education 270 270 135 - 270 1,300 1,000 8080-0000 Travel Expenses - - - - - 100 - 270 270 135 - 270 1,400 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,095 1,143 1,703 1,526 812 1,900 2,000 8100-0210 Membership/Publications 275 1,000 683 922 590 800 1,000 8110-0200 Small Equipment - 114 395 - - 500 500 1,370 2,257 2,781 2,448 1,402 3,200 3,500 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 48,954 63,677 42,850 44,550 62,084 60,000 61,000 8300-1902 Management Services 505 - - - - - - 8300-1920 Bank Charges & Fees 13,344 13,153 13,386 11,201 6,654 13,000 13,000 8315-0000 OPEB Appraisal - 3,700 - 3,700 - - 4,000 62,803 80,530 56,236 59,451 68,738 73,000 78,000 EX70 (Other Operating) 8450-0000 Penalties & Interest - 20,676 - 5 184 - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses 167 1,616 2,295 2,111 2,294 2,500 2,500 310,062 373,199 354,064 385,441 311,766 413,100 431,900 Page 8.14 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 187,284 173,316 189,644 191,810 141,688 196,000 193,000 8001-0000 Overtime 2,698 2,636 1,009 2,026 608 2,000 1,000 8008-0000 Retirement/Severance - - - - - - 31,000 189,982 175,952 190,653 193,836 142,296 198,000 225,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,795 13,474 13,782 14,151 10,394 15,000 17,000 8011-0000 Pension-VMF 13,204 12,542 12,426 13,143 9,512 13,000 15,000 8013-0000 Health Insurance 47,853 48,235 45,737 46,554 36,616 48,000 44,000 8014-0000 Dental Insurance 2,490 2,379 2,496 2,555 1,952 3,000 2,000 8015-0000 Life Insurance 552 583 664 758 621 1,000 1,000 8016-0000 Worker's Comp Insurance 410 238 239 253 247 - 400 78,304 77,451 75,344 77,414 59,342 80,000 79,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 29 - - - - 7,000 14,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses 92 - - - - 2,000 2,000 121 - - - - 9,500 16,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 158 184 202 159 204 2,500 1,500 8100-0150 Cabling Supplies - 313 - - - 500 500 8100-0155 Security Supplies 2,407 894 893 587 1,928 1,000 2,000 8100-0195 A/V - Supplies 501 - 44 222 - 500 500 8100-0210 Membership/Publications - - - - - 500 500 8110-0000 Department Supplies 701 101 1,168 183 335 2,700 1,500 8110-0200 Small Equipment - - 93 - 199 1,000 1,000 8130-0000 Computer Supplies 31,601 34,947 31,611 32,438 25,692 24,000 30,000 35,368 36,439 34,011 33,589 28,358 32,700 37,500 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 1,334 1,344 2,055 3,343 - 6,000 6,000 8160-0200 RM - Security System 1,971 14,016 2,766 6,171 5,709 2,500 4,000 8160-8002 RM-Cabling 757 1,217 1,726 1,410 2,653 4,000 4,000 8162-8000 RM-Computer Hardware 11,346 8,001 4,064 7,497 3,036 11,000 11,000 8162-9000 RM-Telephone System 3,020 521 987 40 3,310 5,000 5,000 18,428 25,099 11,598 18,461 14,708 28,500 30,000 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 60,263 62,990 42,348 43,021 26,751 42,900 44,000 8152-6005 Rent - Datacenter - - - 17,284 13,376 21,600 20,000 60,263 62,990 42,348 60,305 40,127 64,500 64,000 EX47 (Property & Equipment) 8190-4000 Security System 8,565 14,385 7,758 7,698 - 5,000 5,000 8190-5000 Telephone System 890 613 - - 2,234 1,500 1,500 8190-6000 Furnishings - - - - - 500 500 8190-8000 Computer Hardware 94,849 188,289 147,967 139,885 146,980 361,000 330,000 8190-8095 A/V System 2,664 - 337 2,063 - 6,000 6,000 8190-8100 Computer Software 44,306 3,859 21,661 2,722 362 18,000 20,000 8190-9000 Rev Capital Fund Payment 2,950 2,950 2,950 2,948 - - - 154,224 210,096 180,673 155,316 149,576 392,000 363,000 EX50 (Utilities) 8210-0000 Telephone Service 51,431 53,661 50,693 42,783 33,476 60,000 60,000 8211-0000 Emergency Notification Service 722 643 679 256 126 1,000 1,000 8211-0001 Alarm Monitoring Service - 500 500 500 2,718 1,500 3,000 8212-0000 Teletype 2,910 2,994 3,036 3,036 2,358 3,000 3,000 8212-0001 Cellular Data Service 15,942 14,303 15,797 23,174 14,916 26,000 27,000 8212-0003 Cellular Telephone Service 8,785 8,878 9,576 9,805 6,812 10,000 10,000 8212-0004 Internet Service 25,360 26,546 19,855 28,093 22,183 36,000 36,000 8212-0005 WAN Service 50,273 71,108 78,823 94,422 70,486 126,000 126,000 8212-0010 Cable TV Service 294 1,205 921 1,559 1,676 13,000 13,000 155,717 179,838 179,880 203,628 154,751 276,500 279,000 Page 8.15 Village of Menomonee Falls 100-195-000 (IT) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen 63,953 62,162 62,162 62,050 62,050 65,000 63,000 8213-0002 Website Hosting Service 24,597 25,257 24,350 24,278 25,041 26,000 25,000 8213-0004 Website Development - 300 2,331 4,150 4,150 6,000 6,000 8301-0000 IT Maint/Support 231,896 258,572 252,786 243,930 265,629 341,000 410,000 8302-0000 Consulting 73,874 60,612 13,230 15,670 5,907 84,000 80,000 394,320 406,903 354,859 350,078 362,777 522,000 584,000 1,086,727 1,174,768 1,069,366 1,092,627 951,935 1,603,700 1,678,400 Page 8.16 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 4,656,052 4,963,917 5,329,833 5,143,081 3,611,255 5,624,000 5,355,000 8001-0000 Overtime 112,426 65,355 97,651 78,677 81,442 113,000 109,000 8001-2000 Vacation Payout 55,486 46,733 47,223 70,279 41,305 50,000 34,000 8001-2001 Holiday Payout 53,297 51,853 54,338 46,710 - 54,000 41,000 8001-2002 Comp-Time Payout 76,012 54,482 92,481 121,396 87,974 112,000 94,000 8002-0000 Part Time Wages 138,081 143,945 177,418 130,819 97,866 150,000 150,000 8008-0000 Retirement/Severance 31,099 38,755 74,436 105,538 156,883 204,000 221,000 5,122,453 5,365,040 5,873,380 5,696,500 4,076,725 6,307,000 6,004,000 EX20 (Fringe Benefits) 8010-0000 FICA 374,530 385,690 427,734 420,047 295,808 481,000 458,000 8011-0000 Pension-VMF 505,026 498,622 514,552 571,467 399,998 650,000 602,000 8012-0000 Pension-EE (VMF Paid) 289,825 282,480 267,804 265,789 173,587 259,000 231,000 8013-0000 Health Insurance 788,132 929,778 935,477 943,400 702,819 1,066,000 1,045,000 8013-0020 Health Ins Retiree - 4,600 - 11,276 - - - 8014-0000 Dental Insurance 52,835 57,621 61,809 62,225 43,621 64,000 59,000 8014-0010 Dental Ins Retiree - - - 345 - - - 8015-0000 Life Insurance 8,514 9,328 10,748 10,160 6,802 11,000 9,400 8016-0000 Workers' Comp Insurance 173,954 104,550 105,143 105,159 108,808 148,000 135,000 8020-0000 VEBA 12,782 5,027 1,862 2,438 1,920 - - 8021-0000 Nationwide - VMF 9,000 6,030 5,400 5,400 - 9,000 5,400 2,214,598 2,283,726 2,330,529 2,397,706 1,733,363 2,688,000 2,544,800 EX30 (Employee Training/Expense) 8070-0000 Training & Education 45,216 62,659 45,902 45,275 30,426 44,000 47,000 8070-0020 Education Reimbursement 7,034 5,300 5,495 2,965 5,750 2,000 1,500 8075-0000 Recruitment & Personnel 2,893 1,101 1,791 2,199 2,436 1,500 2,000 8076-0000 Employee Exams/Evaluations 3,806 3,622 6,065 9,933 6,282 3,000 3,000 8080-0000 Travel Expenses 301 283 504 527 272 500 400 8090-0000 Uniforms 37,858 31,203 33,040 37,137 33,925 32,000 38,000 8090-0005 Armored Vests - - - 10,990 5,495 - 15,000 97,108 104,168 92,797 109,026 84,586 83,000 106,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,731 2,402 2,004 2,534 1,658 3,000 3,000 8100-0010 Postage/Shipping 3,088 2,334 2,542 2,604 2,321 3,000 3,000 8100-0025 Printing - - 3,392 581 4,056 2,000 3,000 8100-0170 Charge Card Fees 2,977 3,525 4,971 1,956 - 3,000 2,000 8110-0000 Department Supplies 7,217 8,950 7,529 7,942 4,369 8,000 8,000 8110-0001 Towing & Storage 2,148 3,249 1,212 570 993 500 500 8110-0002 Red Tags (15) - 100 (33) - - - 8110-0200 Small Equipment 3,999 3,716 3,719 5,752 886 4,000 4,000 8110-0201 Motorcycle Program 3,178 3,178 - - - - - 8110-2001 Investigative Expenses 4,897 4,900 5,599 5,216 3,626 4,000 4,000 8150-0000 Accreditation Expenses 1,767 600 141 1,253 650 500 700 8170-4000 Gas & Diesel Fuel 121,306 94,236 73,645 67,594 39,435 100,000 90,000 8170-4020 Supplies-Vehicles 1,767 1,714 2,185 1,553 1,196 2,500 2,500 155,060 128,804 107,039 97,522 59,190 130,500 120,700 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios - - - 10 - - - 8162-3000 RM-Equipment 1,696 2,929 1,628 1,792 1,312 2,000 2,000 8162-4000 RM-Vehicles 52,485 53,426 46,952 32,194 23,992 50,000 45,000 8162-4100 RM-Radio Equip. 2,963 3,000 4,124 3,169 824 3,000 2,000 57,144 59,355 52,704 37,165 26,128 55,000 49,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 85,074 85,606 94,800 101,738 62,009 100,000 105,000 8188-4100 Radio Hardware 1,075 746 1,000 1,969 1,308 3,000 3,000 8190-6000 Furnishings 410 988 670 1,040 - 1,000 1,000 8190-6400 PD Fixed Assets 10,476 9,492 7,494 8,844 2,820 9,000 9,000 8190-8102 Software Modif/Adjust 1,874 - 22,600 - - - - 8190-9000 Rev Capital Fund Payment 11,243 - - - - 26,000 57,000 110,152 96,832 126,564 113,591 66,137 139,000 175,000 EX50 (Utilities) 8200-0010 Light/Power 2,427 3,000 3,533 3,695 1,651 2,200 2,200 8200-0020 Heat (Gas & Oil) 751 374 (80) 146 - 1,000 500 3,178 3,374 3,453 3,841 1,651 3,200 2,700 Page 8.17 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 128,764 13,680 13,524 14,286 42,072 36,000 41,000 8304-0000 Crossing Guard Contract 92,359 82,363 85,684 82,418 87,810 82,500 88,000 221,123 96,043 99,208 96,704 129,882 118,500 129,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - 13,976 13,976 13,976 - 14,000 14,000 7,980,816 8,151,318 8,699,650 8,566,031 6,177,662 9,538,200 9,146,100 Page 8.18 Village of Menomonee Falls 100-210-000 (EMS) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - - 1,177,483 1,169,622 899,521 1,529,000 1,601,000 8001-0000 Overtime - - 143,726 125,119 91,705 36,000 77,000 8001-2000 Vacation Payout - - 18,295 29,712 1,622 - - 8001-2001 Holiday Payout - - 1,806 730 - - - 8002-0000 Part Time Wages - - 723,591 1,074,420 596,504 795,000 783,000 8008-0000 Retirement/Severance - - 13,516 10,430 - - - - - 2,078,417 2,410,033 1,589,352 2,360,000 2,461,000 EX20 (Fringe Benefits) 8010-0000 FICA - - 146,475 181,676 119,550 180,000 188,000 8011-0000 Pension-VMF - - 162,092 228,347 155,854 216,000 223,000 8012-0000 Pension-EE (VMF Paid) - - 11,563 5,575 3,650 32,000 5,000 8013-0000 Health Insurance - - 243,784 257,900 227,913 375,000 404,000 8014-0000 Dental Insurance - - 13,029 14,714 12,039 20,000 20,000 8015-0000 Life Insurance - - 2,110 2,710 2,163 5,000 5,000 8016-0000 Workers' Comp Insurance - - 48,722 64,542 60,939 83,000 82,000 8021-0000 Nationwide - VMF - - 1,800 1,800 - - 1,800 - - 629,575 757,264 582,108 911,000 928,800 EX30 (Employee Training/Expense) 8070-0003 Training-EMS - 2,302 7,589 5,175 3,957 10,000 10,000 EX40 (Materials And Supplies) 8110-2201 Tech Supplies & Expenses - - 17,869 12,339 9,856 20,000 20,000 8110-2202 Ambulance Supplies - - 48,189 54,326 39,378 40,000 50,000 8170-4000 Gas & Diesel Fuel - - 4,578 15,007 7,822 20,000 15,000 - - 70,636 81,672 57,056 80,000 85,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles - - 1,640 25,371 7,024 15,000 15,000 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - 49,000 88,000 - 123,000 138,000 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp - - 64,904 69,218 58,706 50,000 50,000 8160-4200 EMS 800 Mhz Radio - - 8,915 9,518 21,695 21,000 25,900 - - 73,819 78,736 80,401 71,000 75,900 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - 10,482 10,482 - 13,000 10,000 - 2,302 2,921,158 3,456,733 2,319,898 3,583,000 3,723,700 Page 8.19 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,198,783 1,118,462 108,034 153,863 287,330 187,000 196,000 8001-0000 Overtime 95,480 45,344 19,978 13,813 29,411 4,000 9,000 8001-2000 Vacation Payout - 19,543 2,477 2,821 669 - - 8002-0000 Part Time Wages 583,412 834,443 352,867 121,592 69,082 89,000 77,000 8003-2200 Volunteer Wages 6,549 49,641 - - - - - 8008-0000 Retirement/Severance - 11,542 1,502 - - - - 1,884,224 2,078,975 484,858 292,089 386,492 280,000 282,000 EX20 (Fringe Benefits) 8010-0000 FICA 170,794 155,320 44,830 21,396 28,134 21,000 22,000 8011-0000 Pension-VMF 156,247 144,797 35,683 27,049 38,892 26,000 26,000 8012-0000 Pension-EE (VMF Paid) 19,628 24,332 6,189 1,733 1,234 5,000 2,000 8013-0000 Health Insurance 266,549 271,483 32,911 27,636 76,147 41,000 44,000 8014-0000 Dental Insurance 14,266 15,169 2,703 1,821 4,097 2,000 3,100 8015-0000 Life Insurance 2,082 1,916 607 418 451 - 500 8016-0000 Workers' Comp Insurance 59,856 47,239 5,719 7,540 7,111 10,000 9,000 8021-0000 Nationwide - VMF - 2,970 1,800 1,800 - - 1,800 689,422 663,226 130,442 89,393 156,066 105,000 108,400 EX30 (Employee Training/Expense) 8070-0000 Training & Education 36 - 475 - 76 - - 8070-0002 Training-Admin 2,580 1,476 780 1,564 1,010 1,000 1,000 8070-0003 Training-EMS 11,288 8,616 246 191 38 - - 8070-0004 Training-Fire 5,513 4,780 8,879 4,274 5,415 6,500 6,500 8070-0006 Training-Prev 560 15 - 624 - 800 800 8070-0020 Education Reimbursement - 385 355 225 1,010 2,000 2,000 8070-0021 Volunteer reimbursements 105,560 50 - - - - - 8075-0000 Recruitment & Personnel 2,276 2,175 1,033 2,580 2,703 3,000 3,000 8076-0000 Employee Exams/Evaluations 15,106 10,541 11,980 11,369 5,900 11,000 11,000 8080-0000 Travel Expenses - 50 - - - 200 200 8090-0000 Uniforms 14,374 20,950 32,408 18,472 17,639 16,000 25,000 8100-0200 Dues & Subscriptions 1,906 1,805 2,558 2,096 2,104 2,000 2,000 159,199 50,843 58,714 41,395 35,895 42,500 51,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,124 1,211 871 1,030 701 1,200 1,200 8100-0010 Postage/Shipping 896 684 1,376 800 1,169 1,200 1,200 8110-0000 Department Supplies 1,227 1,700 1,600 2,117 753 2,000 2,000 8110-2201 Tech Supplies & Expenses 10,108 22,261 21,732 18,482 7,709 15,000 20,000 8110-2202 Ambulance Supplies 34,816 36,364 1,660 - - - - 8110-2203 Fire Prevention 919 997 961 1,306 319 1,300 1,300 8110-2205 Hazard Material - - 150 - - 500 500 8170-2000 Supplies-Building 3,924 5,501 6,925 8,746 6,846 8,500 8,500 8170-4000 Gas & Diesel Fuel 56,001 38,744 32,405 23,803 18,026 17,500 30,000 109,015 107,462 67,680 56,284 35,523 47,200 64,700 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 952 4,855 7,677 501 2,200 4,000 400 8162-2000 RM-Building 25,270 28,931 27,863 30,079 16,101 26,000 26,000 8162-4000 RM-Vehicles 69,609 178,478 74,863 68,446 46,627 46,000 46,000 95,831 212,264 110,403 99,026 64,928 76,000 72,400 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases - 70 165 - - - - 8188-4100 Radio Hardware 1,236 3,517 365 738 - 1,000 1,000 8190-6000 Furnishings - 210 - - 717 500 500 8190-9000 Rev Capital Fund Payment 85,000 246,000 310,000 260,000 - 297,000 260,000 86,236 249,797 310,530 260,738 717 298,500 261,500 EX50 (Utilities) 8200-0010 Light/Power 46,272 52,102 61,345 60,727 40,658 50,000 50,000 8200-0020 Heat (Gas & Oil) 46,351 20,997 32,497 30,838 23,844 42,000 42,000 8200-0030 Water/Sewer VMF 4,174 5,215 7,697 5,479 4,164 6,000 6,000 96,797 78,314 101,539 97,044 68,666 98,000 98,000 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp 50,014 57,117 - - - - - 8160-4200 FD 800 Mhz Radio 128,764 13,680 3,506 4,798 8,695 8,000 11,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - 13,976 3,494 3,494 - 1,000 3,500 3,299,502 3,525,654 1,271,166 944,261 756,982 956,200 953,000 Page 8.20 Village of Menomonee Falls 100-230-000 (Public Fire Protection) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,647,366 1,573,861 1,573,861 1,573,861 1,181,250 1,575,000 1,575,000 1,647,366 1,573,861 1,573,861 1,573,861 1,181,250 1,575,000 1,575,000 Page 8.21 Village of Menomonee Falls 100-260-000 (Weed Control) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 11,969 26,846 24,900 23,592 11,868 23,000 27,000 8001-0000 Overtime 30 - - - - - - 8001-2000 Vacation Payout - - - - 14 - - 8008-0000 Retirement/Severance - - - 5,343 - - 3,000 11,999 26,846 24,900 28,935 11,882 23,000 30,000 EX20 (Fringe Benefits) 8010-0000 FICA 893 1,820 1,858 2,227 886 2,000 2,000 8011-0000 Pension-VMF 837 1,657 1,641 1,661 795 2,000 2,000 8013-0000 Health Insurance 726 5,819 5,518 5,961 2,561 6,000 6,000 8014-0000 Dental Insurance 142 283 297 324 133 - 300 8015-0000 Life Insurance 59 151 157 133 74 - 100 8016-0000 Workers' Comp Insurance (187) 709 770 875 782 1,000 1,000 2,470 10,439 10,241 11,181 5,231 11,000 11,400 EX60 (Contractual Services) 8300-0000 Contracts 5,636 2,127 4,946 1,987 176 4,000 3,000 20,105 39,412 40,087 42,103 17,289 38,000 44,400 Page 8.22 Village of Menomonee Falls 100-280-000 (Emergency Government) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 113 12 845 - - 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 169 12 6 - - 800 800 8162-4300 RM-Sirens - 960 3,488 1,635 11,773 3,600 3,600 169 972 3,494 1,635 11,773 4,400 4,400 EX50 (Utilities) 8200-2801 Recurring Charges 727 734 - - - 700 700 1,009 1,718 4,339 1,635 11,773 5,800 5,800 Page 8.23 Village of Menomonee Falls 100-290-000 (Public Safety Commission) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel - - 52 140 295 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 8,826 12,391 9,803 10,240 6,940 13,000 11,000 EX60 (Contractual Services) 8300-2901 HAWS Contract 9,570 19,140 9,570 - 9,570 9,600 9,600 18,396 31,531 19,425 10,380 16,805 23,100 21,100 Page 8.24 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 771,350 746,312 811,296 841,772 662,225 900,000 899,000 8001-0000 Overtime 49,539 39,372 53,493 39,804 51,136 55,000 55,000 8001-2000 Vacation Payout - 1,937 2,168 4,094 2,464 - - 8001-2002 Comp-Time Payout - 1,309 1,268 1,711 - - - 8004-0000 Temporary Help 292 26,082 4,702 11,341 20,551 10,000 11,000 8008-0000 Retirement/Severance - 1,032 829 417 16,717 - - 821,181 816,044 873,756 899,139 753,093 965,000 965,000 EX20 (Fringe Benefits) 8010-0000 FICA 59,276 60,617 63,870 66,601 55,809 74,000 74,000 8011-0000 Pension-VMF 56,562 54,242 56,665 60,291 47,939 64,000 62,000 8013-0000 Health Insurance 243,694 251,665 208,986 212,352 180,766 234,000 231,000 8013-0020 Health Ins Retiree - 6,668 - - - - - 8014-0000 Dental Insurance 12,716 15,880 11,733 12,441 9,350 13,000 11,000 8014-0010 Dental Ins Retiree - 29 - 286 - - - 8015-0000 Life Insurance 2,977 2,607 2,701 3,022 2,524 4,000 4,000 8016-0000 Worker's Comp Insurance 33,052 24,604 26,786 30,325 30,229 41,000 42,000 8030-0000 Wage/Benefit Transfers (1,537) (7,953) (4,115) (9,443) - (5,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (285,066) (297,525) (273,887) (291,277) (48,322) (268,000) (252,000) 121,674 110,834 92,739 84,598 278,295 157,000 167,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 430 - 1,210 100 651 500 500 8090-0000 Uniforms/Protective Equipment 13,812 16,955 16,525 17,476 13,684 16,000 16,000 14,242 16,955 17,735 17,576 14,335 16,500 16,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 518 473 675 443 957 500 500 8100-0210 Membership/Publications 928 561 850 753 908 400 400 8110-0000 Department Supplies 9,184 8,234 11,407 7,214 6,938 8,000 8,000 8110-1201 Safety Supplies - - - - 172 - - 8170-4000 Gas & Diesel Fuel 98,962 72,507 63,529 75,132 123,718 140,000 140,000 8182-1400 Street Light Projects (8,430) 78,785 (2,614) 20,695 36,150 50,000 50,000 8182-1401 Traffic Signals 3,540 10,711 13,322 4,135 26,104 10,000 10,000 8182-1402 Signs & Markings 12,656 19,110 16,846 30,031 9,444 15,000 15,000 8182-1403 Street Repairs - Small 8,323 7,444 10,265 6,422 6,537 7,500 7,500 8182-1404 Street/Road Maint/Repair 699,139 641,836 700,874 699,365 59,581 700,000 700,000 8182-1405 Storm Sewer Maintenance - - 28 - - - - 8182-1407 Priv.Driv.Culvert Repair 2,790 4,230 4,666 834 1,549 3,000 3,000 8182-1410 Pavement Marking 37,168 10,633 10,857 25,349 29,503 38,000 38,000 864,778 854,524 830,705 870,373 301,561 972,400 972,400 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights (10,360) 43,079 (8,531) 29,904 (28,119) 13,000 13,000 8162-4001 RM-Fuel System 1,822 3,751 6,506 1,862 208 8,000 4,000 8162-4100 RM-Radio Equip. 1,466 1,490 - - 1,082 1,000 1,000 (7,072) 48,320 (2,025) 31,766 (26,829) 22,000 18,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 239 1,087 779 104 5,344 1,000 1,000 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 99 3,379 41,756 2,338 4,639 8,000 6,000 8188-4100 Radio Hardware - - - - - 500 500 8190-9000 Rev Capital Fund Payment 250,000 253,000 440,000 525,000 - 626,000 671,000 250,099 256,379 481,756 527,338 4,639 634,500 677,500 EX50 (Utilities) 8200-4001 Street Light Power 475,510 475,805 514,334 508,911 338,572 485,000 490,000 8200-4002 Traffic Signal Power 19,283 18,006 17,688 17,451 11,784 19,000 19,000 494,793 493,811 532,022 526,362 350,356 504,000 509,000 EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 570 542 486 561 356 2,000 2,000 8110-4001 Sand/Salt/Calciumchloride 373,045 309,191 505,334 457,092 353,662 360,000 440,000 8110-4002 Welding Supplies 7,621 6,579 6,154 5,737 3,470 7,000 7,000 8110-4007 Alternative Fuel Supplies 1,499 672 965 2,925 909 2,500 2,000 8110-4101 Household Hazardous Mater - - - 55 - - - 382,735 316,984 512,939 466,370 358,397 371,500 451,000 Page 8.25 Village of Menomonee Falls 100-400-000 (Street Maintenance) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX60 (Contractual Services) 8300-0000 Contracts 60,490 68,794 75,880 31,780 71,280 85,000 85,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 10,129 10,661 11,204 10,016 6,580 10,000 10,000 3,013,288 2,994,393 3,427,490 3,465,422 2,117,051 3,738,900 3,872,400 Page 8.26 Village of Menomonee Falls 100-420-000 (Equipment Maintenance) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 163,205 162,831 194,496 187,524 137,314 194,000 200,000 8001-0000 Overtime 7,832 4,363 9,080 4,827 7,444 10,000 10,000 8001-2000 Vacation Payout - 312 319 325 332 - - 8001-2002 Comp-Time Payout - 121 64 178 - - - 171,037 167,627 203,959 192,854 145,090 204,000 210,000 EX20 (Fringe Benefits) 8010-0000 FICA 12,779 12,764 15,224 14,448 10,850 16,000 16,000 8011-0000 Pension-VMF 11,941 11,596 13,393 13,056 9,721 14,000 14,000 8013-0000 Health Insurance 32,450 34,224 32,451 27,858 27,219 29,000 39,000 8014-0000 Dental Insurance 1,644 1,644 1,724 1,501 1,408 2,000 2,000 8015-0000 Life Insurance 363 371 393 505 469 1,000 1,000 8016-0000 Worker's Comp Insurance 7,018 4,924 5,354 6,399 6,526 9,000 9,000 66,195 65,523 68,539 63,767 56,193 71,000 81,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 140 2,610 - 1,321 2,000 2,000 8090-0000 Uniforms 8,127 9,054 8,303 8,664 5,558 9,500 9,500 8,127 9,194 10,913 8,664 6,879 11,500 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,731 1,032 - - - - - 8100-0210 Membership/Publications 3,514 3,601 3,638 3,757 1,728 2,000 2,000 8110-0000 Department Supplies 158,526 144,114 159,577 173,515 131,486 155,000 155,000 8110-0009 Plow blade costs 22,633 11,389 6,681 11,009 11,900 15,000 12,000 8110-0100 Small Equip./Tools 2,985 2,986 1,948 3,349 1,756 4,000 3,000 190,389 163,122 171,844 191,630 146,870 176,000 172,000 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 273 1,412 876 1,212 431 1,000 1,000 8162-4000 RM-Vehicles - - - 2,838 624 - - 273 1,412 876 4,050 1,055 1,000 1,000 EX47 (Property & Equipment) 8188-4200 Service Equipment 58,938 - - - - - - EX51 (DPW Activities) 8110-4002 Welding Supplies - - 99 - - - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 41,782 19,965 7,957 18,594 8,258 20,000 18,000 536,741 426,843 464,187 479,559 364,345 483,500 493,500 Page 8.27 Village of Menomonee Falls 100-440-000 (Garages) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 210 - 191 24 58 - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 18,495 24,203 16,732 1,897 5,268 8,000 8,000 EX50 (Utilities) 8200-0010 Light/Power 30,335 25,761 26,616 25,896 33,937 38,000 40,000 8200-0020 Heat (Gas & Oil) 47,770 25,413 28,968 26,942 29,816 55,000 55,000 8200-0030 Water/Sewer VMF 2,991 2,818 3,050 3,494 2,423 6,000 6,000 8200-0040 Util - Otto Property 249 331 152 - - - - 8200-0050 Utility-Sunnyside School 37 - - - - - - 8200-2201 Alarm System 1,023 921 839 839 - 1,000 - 82,405 55,244 59,625 57,171 66,176 100,000 101,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan - - - - 5,554 30,000 32,000 101,110 79,447 76,548 59,092 77,056 138,000 141,000 Page 8.28 Village of Menomonee Falls 100-580-582 (Old Falls Village) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 16,625 6,683 5,879 19,577 12,154 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 4,400 4,021 6,361 5,235 4,200 7,000 7,000 8200-0020 Heat (Gas & Oil) 3,544 2,492 2,037 2,418 2,021 4,000 4,000 8200-0030 Water/Sewer VMF 1,944 1,739 1,604 1,917 1,101 2,000 2,000 8200-2201 Alarm System 719 719 - 719 - 700 700 10,607 8,971 10,002 10,289 7,322 13,700 13,700 27,232 15,654 15,881 29,866 19,476 28,700 28,700 Page 8.29 Village of Menomonee Falls 100-620-000 (Park Operations) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 267,202 297,270 297,718 291,389 176,531 310,000 310,000 8001-0000 Overtime 11,586 6,936 14,022 8,726 9,695 18,000 18,000 8001-2000 Vacation Payout - 1,531 1,705 6,838 1,924 - - 8001-2002 Comp-Time Payout - - 411 56 - - - 8004-0000 Temporary Help 24,238 4,891 21,488 12,876 10,297 33,000 42,000 8008-0000 Retirement/Severance 30,836 - 657 24,570 14,573 - - 333,862 310,628 336,001 344,455 213,020 361,000 370,000 EX20 (Fringe Benefits) 8010-0000 FICA 24,900 23,013 24,971 26,255 15,931 28,000 28,000 8011-0000 Pension-VMF 19,410 20,712 20,673 21,006 12,635 22,000 21,000 8013-0000 Health Insurance 69,088 72,046 72,066 84,562 49,036 88,000 93,000 8014-0000 Dental Insurance 3,584 3,518 3,910 4,691 2,612 5,000 5,000 8014-0010 Dental Ins Retiree - 29 - - - - - 8015-0000 Life Insurance 1,175 1,577 1,379 1,407 908 2,000 1,000 8016-0000 Worker's Comp Insurance 14,198 10,306 10,601 11,994 11,701 16,000 16,000 132,355 131,201 133,600 149,915 92,823 161,000 164,000 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 9,530 6,402 8,477 7,861 6,442 10,000 10,000 8110-1501 Custodial Supplies 5,454 6,991 4,124 7,068 2,335 6,000 6,000 8110-6201 Main Pk Bldg Supplies - - 440 - - - - 8110-6203 Chemicals 1,736 2,448 1,596 2,065 2,364 1,600 1,600 8170-4000 Gas & Diesel Fuel 22,316 14,949 8,918 7,592 7,409 16,000 16,000 8182-1402 Signs & Markings 863 4,382 8,145 7,154 7,055 5,000 5,000 8182-1620 Misc Park Improvements 1,454 1,429 1,523 41,097 2,415 1,000 1,000 8182-1623 Park Vandalism (3,831) (1,874) 980 440 (161) 1,000 1,000 37,522 34,727 34,203 73,377 27,859 40,600 40,600 EX44 (Repair/Maintenance) 8162-2000 RM-Building 2,202 18,758 3,577 304 1,274 8,000 8,000 8162-4000 RM-Vehicles 30,757 25,148 26,499 37,288 20,698 30,000 28,000 8162-4100 RM-Radio Equip. - - 243 - - - - 32,959 43,906 30,319 37,592 21,972 38,000 36,000 EX46 (Forestry) 8110-6202 Forestry Supplies 2,046 985 604 3,870 603 - - 8110-6205 Forestry Chemicals 393 575 - 474 - 500 500 8182-1621 Plants And Shrubs - - - 312 79 500 500 8182-1624 Insect & Disease Control 307 513 996 672 - 500 500 8182-1625 Trees 626 1,316 1,383 1,126 694 500 500 8182-1626 Invasive Species Control 17,196 23,015 11,843 24,279 25,367 25,000 25,000 20,568 26,404 14,826 30,733 26,743 27,000 27,000 EX47 (Property & Equipment) 8180-9620 Land Acq - Parks 142,817 - 100,420 - - - - EX50 (Utilities) 8200-0010 Light/Power 37,262 34,261 36,400 32,267 22,442 32,000 32,000 8200-0020 Heat (Gas & Oil) 7,417 3,391 2,815 3,213 2,773 8,000 8,000 8200-0030 Water/Sewer VMF 7,714 9,884 10,664 7,859 4,290 8,000 8,000 52,393 47,536 49,879 43,339 29,505 48,000 48,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 70,204 99,292 124,834 122,486 107,531 145,000 154,000 8300-0621 Contract Tree Maintenance 32,021 10,714 41,200 27,866 45,065 40,000 40,000 102,225 110,006 166,034 150,352 152,596 185,000 194,000 854,701 704,508 865,382 830,093 564,518 860,900 879,900 Page 8.30 Village of Menomonee Falls 100-640-000 (Park Projects) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 3,307 4,061 3,570 4,446 3,601 4,000 4,000 8110-6402 Christmas Decorations 544 524 11 1,962 363 800 800 8182-1641 Ball Diamonds 7,034 5,446 7,310 4,749 3,649 7,000 7,000 8182-1642 Impr-Lime Kiln Park - 3,251 - - - 500 500 8182-1643 Meno River Pkwy - - - - - 500 500 8182-1644 Riverside Park - - - - - 500 500 8182-1645 Rotary Park 500 471 194 219 36 800 800 8182-1646 Tennis Ct Maintenance 222 1,409 619 233 - 2,000 2,000 8182-1647 Village Park 271 382 - - 152 1,000 1,000 8182-1649 Willowood Park 391 514 698 194 1,661 1,000 1,000 8182-1651 Parkland Misc. 500 1,821 - 102 - 1,000 1,000 8182-1652 Oakwood Park 586 1,698 3,160 2,016 258 1,000 1,000 8182-1653 Mill Pond Park 1,518 36 1,522 274 466 500 500 8182-1659 River's Edge Park - 1,200 - 847 914 1,000 1,000 14,873 20,813 17,084 15,042 11,100 21,600 21,600 14,873 20,813 17,084 15,042 11,100 21,600 21,600 Page 8.31 Village of Menomonee Falls 100-750-000 (CDA) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 25,449 26,298 24,213 24,917 18,073 25,000 26,000 8001-2000 Vacation Payout - 462 2,635 694 610 - - 25,449 26,760 26,848 25,611 18,683 25,000 26,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,457 1,439 1,453 1,573 1,374 2,000 2,000 8011-0000 Pension-VMF 1,779 1,702 1,737 1,758 1,231 2,000 2,000 8013-0000 Health Insurance 2,880 3,037 2,880 2,971 2,287 3,000 3,000 8014-0000 Dental Insurance 378 412 424 146 110 - 200 8015-0000 Life Insurance 139 141 143 166 141 - 200 8016-0000 Worker's Comp Insurance 6,810 33 31 33 32 - - 13,443 6,764 6,668 6,647 5,175 7,000 7,400 EX49 (Comm Development) 8110-7501 Marketing 100 - - - - - - 8110-7503 CDA Projects - - 150 - - - - 8110-7504 Local Tourism 215 186 193 214 83 200 200 8110-7901 Chamber Of Commerce - - 1,391 1,389 1,633 1,500 1,600 8110-7505 Visitor/Tourist Bureau 1,390 18,445 15,000 - - - - 1,705 18,631 16,734 1,603 1,716 1,700 1,800 40,597 52,155 50,250 33,861 25,574 33,700 35,200 Page 8.32 Village of Menomonee Falls 100-760-000 (Engineering) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 408,926 398,317 462,863 469,440 342,560 487,000 426,000 8001-0000 Overtime 7,349 7,917 4,420 14,123 1,787 7,000 7,000 8001-2000 Vacation Payout - 1,863 1,702 1,780 - - - 8002-0000 Part Time Wages - 106 - - - - - 8004-0000 Salaries-Temporary Help 8,105 8,244 8,627 11,099 11,816 13,000 10,000 424,380 416,447 477,612 496,442 356,163 507,000 443,000 EX20 (Fringe Benefits) 8010-0000 FICA 31,199 30,982 35,358 37,097 26,484 39,000 34,000 8011-0000 Pension-VMF 28,882 27,928 30,774 33,000 23,080 33,000 28,000 8013-0000 Health Insurance 95,367 90,052 94,175 95,966 74,106 102,000 107,000 8014-0000 Dental Insurance 5,632 4,717 5,097 5,223 3,917 5,000 5,000 8015-0000 Life Insurance 491 496 705 847 645 1,000 1,000 8016-0000 Worker's Comp Insurance 472 11,213 13,482 15,267 15,367 21,000 18,000 8030-0204 Wage/Bene Tour Comm Transf - - - (6,942) - - (500) 8030-0210 Wage/Bene Muni Fac Transfers (790) - - - - - - 8030-0605 Wage/Bene Muni Fac Transfers (14,763) (484) (558) (794) - (1,000) - 8030-0610 Wage/Bene CP Transfers (361,590) (357,522) (336,543) (414,294) - (290,000) (295,000) 8030-0615 Wage/Bene TID 4 Transfers - - (7,916) (5,991) - - - 8030-0616 Wage/Bene TID 5 Transfers (72,635) (23,596) (1,370) (9,853) - - (2,500) 8030-0620 Wage/Benefit TID 8 Transfers (37,576) (48,201) (19,352) (52,678) - - (1,000) 8030-0630 Wage/Bene TID 10 Transfers - - - (1,244) - (5,000) (2,500) 8030-0632 Wage/Bene TID 12 Transfers - - - (14,746) - - - 8030-0720 Wage/Bene WU Transfers (52,168) (22,861) (57,627) (58,936) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (13,873) (19,562) (15,120) (5,487) - (20,000) (15,000) 8030-0740 Wage/Bene Storm Water Ut (74,739) (103,465) (53,213) (101,024) - (94,000) (94,000) (466,091) (410,303) (312,108) (484,589) 143,599 (233,000) (241,500) EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,780 1,325 2,951 325 387 5,000 5,000 8070-0001 Training-Data Base GIS - 312 233 161 - 1,000 1,000 8070-0008 Training-Computer - - - - - 400 - 3,780 1,637 3,184 486 387 6,400 6,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 249 263 312 659 50 1,000 500 8100-0010 Postage/Shipping - - - 214 22 - 200 8100-0210 Membership/Publications 225 225 225 405 - 300 300 8100-0220 Notices & Publications - - - - 70 - - 8110-0000 Department Supplies - 581 428 230 6 700 500 8170-4000 Gas & Diesel Fuel 3,558 3,043 2,320 2,063 1,804 4,000 4,000 4,032 4,112 3,285 3,571 1,952 6,000 5,500 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 2,256 3,410 3,311 4,669 3,176 3,000 3,500 8162-4100 RM-Radio Equip. - - - - 305 500 500 8162-6000 RM-Off.Equip - - - - 11 1,000 200 2,256 3,410 3,311 4,669 3,492 4,500 4,200 EX47 (Property & Equipment) 8188-3001 Equipment - - - - 259 - - 8190-9000 Rev Capital Fund Payment 3,572 1,472 - 7,900 - 8,000 8,000 3,572 1,472 - 7,900 259 8,000 8,000 EX60 (Contractual Services) 8300-0000 Contracts - 36,384 33,410 33,713 71,656 10,000 10,000 8300-0001 Contract GIS Update - 134 - - - - - 8300-1904 Temp Employee Services 630 1,201 - - - - - 630 37,719 33,410 33,713 71,656 10,000 10,000 (27,441) 54,494 208,694 62,192 577,508 308,900 235,200 Page 8.33 Village of Menomonee Falls 100-770-000 (Zoning/Inspections) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 161,304 172,850 168,595 156,652 108,140 184,000 195,000 8001-0000 Overtime 307 - - - - - - 8001-2000 Vacation Payout - - - - 58 - - 8002-0000 Part Time Wages 6,652 10,894 6,543 851 - - - 8004-0000 Temporary Help - - - - 9,630 - - 8008-0000 Retirement/Severance - - - 21,373 - - 12,000 168,263 183,744 175,138 178,876 117,828 184,000 207,000 EX20 (Fringe Benefits) 8010-0000 FICA 12,484 13,642 13,111 13,482 8,750 14,000 16,000 8011-0000 Pension-VMF 11,271 11,723 11,202 10,893 7,245 12,000 14,000 8013-0000 Health Insurance 47,187 48,541 44,968 47,983 29,156 57,000 52,000 8013-0020 Health Insurance Retiree - - - 5,820 - - - 8014-0000 Dental Insurance 2,342 2,376 2,439 2,631 1,536 3,000 3,000 8015-0000 Life Insurance 926 981 1,021 933 607 1,000 1,000 8016-0000 Worker's Comp Insurance (629) 2,960 3,208 3,627 3,251 4,000 6,000 73,581 80,223 75,949 85,369 50,545 91,000 92,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 784 314 302 260 - 1,000 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 724 323 287 90 67 800 500 8100-0210 Membership/Publications 75 - - - - 200 200 8100-0220 Notices & Publications 1,048 941 687 2,139 767 500 1,000 8110-0000 Department Supplies 1,413 1,808 388 175 93 1,500 1,300 8110-7701 Building Seals - 1,979 2,975 5,291 1,666 2,500 2,500 8110-7702 House Numbers 1,472 - 1,042 1,991 2,013 2,000 2,000 8170-4000 Gas & Diesel Fuel 312 648 171 155 158 300 300 5,044 5,699 5,550 9,841 4,764 7,800 7,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 125 14 - - - - - EX60 (Contractual Services) 8300-2401 Building Inspector 209,360 293,122 337,318 398,680 189,242 280,000 280,000 8300-2402 Weights/Measures Contract 8,800 8,800 8,800 9,200 9,200 9,700 9,700 8300-2405 Process Services - - - - 77 - - 218,160 301,922 346,118 407,880 198,519 289,700 289,700 465,957 571,916 603,057 682,226 371,656 573,500 597,500 Page 8.34 Village of Menomonee Falls 100-790-000 (Planning) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 191,398 195,164 235,711 259,166 169,678 242,000 240,000 8001-2000 Vacation Payout - 3,161 3,862 3,956 - - - 8004-0000 Temporary Help - - 4,406 - - - - 191,398 198,325 243,979 263,122 169,678 242,000 240,000 EX20 (Fringe Benefits) 8010-0000 FICA 14,041 14,835 17,472 19,035 12,267 18,000 18,000 8011-0000 Pension-VMF 12,835 13,610 15,452 17,833 11,369 16,000 16,000 8013-0000 Health Insurance 39,783 38,581 65,671 69,462 50,231 70,000 69,000 8014-0000 Dental Insurance 2,217 1,850 3,595 3,814 2,692 4,000 4,000 8015-0000 Life Insurance 145 176 264 292 209 - 300 8016-0000 Worker's Comp Insurance (532) 2,642 3,387 3,861 3,822 5,000 5,000 68,489 71,694 105,841 114,297 80,590 113,000 112,300 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 3,055 1,589 1,869 - 2,500 2,500 8080-0000 Travel Expenses - 1,073 234 808 450 400 400 - 4,128 1,823 2,677 450 2,900 2,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 820 763 2,279 291 309 1,300 500 8100-0050 Records Management 110 121 313 173 146 2,000 2,000 8100-0210 Membership/Publications 555 742 762 110 500 1,000 800 8100-0220 Notices & Publications 2,454 3,057 1,849 1,661 2,597 3,500 3,500 8100-0225 Recording Fees 270 540 150 1,016 330 1,000 1,000 8110-0000 Department Supplies - 19 - - - 100 - 4,209 5,242 5,353 3,251 3,882 8,900 7,800 EX60 (Contractual Services) 8300-7901 Planning Consultant Fee 25,957 - - - - - - 290,053 279,389 356,996 383,347 254,600 366,800 363,000 Page 8.35 Village of Menomonee Falls 100-910-000 (Other Uses Of Funds) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX70 (Other Operating) 8978-0000 Loss on Land Resale 105,111 - - - - - - EX98 (Transfers Out) 8901-0215 Transfer to Solid Waste Collect 495,946 500,032 549,653 585,587 - 662,000 772,805 8901-0605 Tfr to Facilities/Equipment Fund 913,175 1,843,862 - - - - - 8901-0610 Tfr to Capital Projects 95,000 6,938,292 95,000 489,478 156,080 95,000 - 8901-1605 Surplus Transfer to Muni Fac - - 1,400,000 873,894 - - - 1,504,121 9,282,186 2,044,653 1,948,959 156,080 757,000 772,805 1,609,232 9,282,186 2,044,653 1,948,959 156,080 757,000 772,805 Page 8.36 Village of Menomonee Falls 215-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 79,919 79,945 76,219 79,831 80,027 80,000 80,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,234,840 1,240,797 1,248,626 1,254,819 1,264,085 1,244,000 1,261,500 7727-0000 Recycling Carts 3,600 3,800 6,550 6,550 2,650 4,000 4,000 1,238,440 1,244,597 1,255,176 1,261,369 1,266,735 1,248,000 1,265,500 RE80 (Interest Income) 7600-0000 Interest Earnings 456 633 2,215 3,310 7,436 6,000 12,000 RE85 (Miscellaneous) 7721-0000 Recycling Program Revenue 69 - - - - - - 7728-0000 Recycling Rebate 25,610 6,974 10,127 45,486 290 40,000 - 25,679 6,974 10,127 45,486 290 40,000 - RE92 (Transfers In) 7801-0100 Transfer from General Fund 495,946 500,032 549,653 585,587 - 662,000 772,805 1,840,440 1,832,181 1,893,390 1,975,583 1,354,488 2,036,000 2,130,305 215-340-000 (Garbage) 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste 181 1,132 1,272 - - 2,000 1,000 EX60 (Contractual Services) 8300-3401 Garbage Collection 1,247,769 1,211,093 1,255,138 1,306,687 796,323 1,360,000 1,416,000 8300-3402 State Recycling Fee 114,887 115,413 116,244 117,433 69,101 118,800 120,000 8300-3403 Taxes - Dumping 8,892 14,668 11,642 7,944 11,352 8,000 12,000 1,371,548 1,341,174 1,383,024 1,432,064 876,776 1,486,800 1,548,000 1,371,729 1,342,306 1,384,296 1,432,064 876,776 1,488,800 1,549,000 215-350-000 (Recycling) 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 1,537 7,953 4,115 9,443 - 5,000 5,000 EX40 (Materials And Supplies) 8100-0010 Postage/Shipping 2,981 3,028 2,606 2,508 2,608 3,500 3,500 8100-0025 Printing - 138 1,538 2,186 1,506 2,800 2,800 8110-2206 Recycling bins - - - 17,306 - - - 2,981 3,166 4,144 22,000 4,114 6,300 6,300 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies - - 45 - - 200 200 8110-4012 Spring Brush Pick-up 9,144 8,550 7,900 10,514 1,650 10,000 10,000 8110-4101 Household Hazardous Mater 8,169 8,254 11,003 14,162 14,643 7,000 12,000 17,313 16,804 18,948 24,676 16,293 17,200 22,200 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 300 300 300 - 300 300 8300-3500 Curbside Recycling 446,581 461,654 478,218 497,974 301,987 518,400 540,000 446,881 461,954 478,518 498,274 301,987 518,700 540,300 468,712 489,877 505,725 554,393 322,394 547,200 573,800 Page 8.37 Village of Menomonee Falls 220-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,420,173 1,420,173 1,420,173 1,420,173 1,450,000 1,450,000 1,462,000 RE40 (Intergovernmental) 5005-0000 Grants - 1,512 2,000 1,924 - 1,852 14,690 7452-0000 Co Libr Supplement 8,515 25,385 26,636 25,304 13,662 27,232 33,240 7459-0000 Cross County Border Reimb 32,689 32,700 31,329 32,785 33,895 34,447 31,565 41,204 59,597 59,965 60,013 47,557 63,531 79,495 RE60 (Fines And Penalties) 7340-0000 Collections Fee 420 1,680 955 1,130 765 1,100 1,100 7450-0000 Lib.Fines&Receipts 20,307 18,021 17,817 19,862 13,354 18,000 18,000 20,727 19,701 18,772 20,992 14,119 19,100 19,100 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 4,852 6,277 6,852 6,131 5,253 6,500 6,500 7454-0000 Printer revenue 959 - - - - - - 7455-0000 NonResident Cards 750 825 825 1,125 750 750 750 7456-0000 Vending Machine Reimb. 379 405 367 407 183 400 400 7457-0000 Used Books - Adults 4,497 5,996 5,002 6,253 3,629 6,000 6,000 11,437 13,503 13,046 13,916 9,815 13,650 13,650 RE80 (Interest Income) 7600-0000 Interest Earnings 1,196 1,993 6,298 12,178 20,778 5,000 30,000 RE85 (Miscellaneous) 7463-0000 Amazon Referral Funds 129 84 - - - - - 7700-0000 Misc Revenue 55 (1) 33 - 1,224 - - 7705-0000 Misc Donations 160 598 3,248 4,244 1,289 1,000 2,055 344 681 3,281 4,244 2,513 1,000 2,055 1,495,081 1,515,648 1,521,535 1,531,516 1,544,782 1,552,281 1,606,300 Page 8.38 Village of Menomonee Falls 220-500-000 (Library Operation) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 561,720 599,201 642,882 656,753 485,305 687,000 705,000 8001-0000 Overtime 155 18 240 63 42 - - 8001-2000 Vacation Payout - 71 16 - 4 - - 8002-0000 Part Time Wages 222,969 221,324 190,769 187,794 134,997 216,000 222,000 8008-0000 Retirement/Severance 32,552 - 76,894 - - - 59,000 817,396 820,614 910,801 844,610 620,348 903,000 986,000 EX20 (Fringe Benefits) 8010-0000 FICA 62,009 60,691 68,019 62,605 45,973 69,000 75,000 8011-0000 Pension-VMF 44,721 45,734 47,190 48,755 35,310 51,000 56,000 8013-0000 Health Insurance 158,636 162,961 162,773 165,260 127,615 170,000 179,000 8014-0000 Dental Insurance 9,278 9,052 9,919 10,130 7,598 10,000 10,000 8014-0010 Dental Ins Retiree - - - 63 - - - 8015-0000 Life Insurance 2,538 2,747 2,553 2,417 1,907 3,000 3,000 8016-0000 Worker's Comp Insurance 1,925 1,091 1,178 1,144 1,130 2,000 2,000 8018-0000 Unemployment Compensation - 270 - - - - - 279,107 282,546 291,632 290,374 219,533 305,000 325,000 EX27 (Library Materials/Books) 8140-1020 E Materials 5,610 7,448 5,540 7,756 9,395 9,395 10,800 8140-1110 Adult Materials 118,485 115,112 120,376 136,764 89,749 133,505 134,900 8140-1120 Young Adult Materials 7,756 7,893 8,150 8,805 7,322 10,000 11,000 8140-1130 Child Materials 29,086 35,465 44,429 45,213 27,227 44,300 45,800 160,937 165,918 178,495 198,538 133,693 197,200 202,500 EX28 (Library Public Services) 8110-5002 Publicity/Programs 956 1,456 2,893 2,524 817 600 2,500 8130-1000 Programming 5,032 5,353 9,008 16,025 6,032 7,400 22,200 8140-1015 Database Products 9,540 9,405 7,292 8,185 8,557 8,557 9,300 8212-0004 Internet Service 4,860 1,870 4,035 960 960 1,560 1,550 20,388 18,084 23,228 27,694 16,366 18,117 35,550 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,210 967 1,618 1,418 1,301 2,600 2,400 8075-0000 Recruitment & Personnel 100 60 676 171 30 100 100 8080-0000 Travel Expenses 987 1,785 1,178 2,084 1,000 1,600 1,600 8100-0200 Dues & Subscriptions 1,580 1,579 2,694 1,991 672 2,300 2,000 4,877 4,391 6,166 5,664 3,003 6,600 6,100 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,984 2,330 2,477 2,330 1,263 2,000 2,000 8100-0010 Postage/Shipping 2,108 1,576 1,106 811 440 800 600 8100-0020 Paper/Printing 308 870 1,656 979 3,697 3,700 8,300 8100-0100 Processing/Circ Supplies 10,023 18,917 11,832 16,960 7,767 17,000 14,000 8130-0000 Computer Supplies 1,298 110 983 586 689 1,000 500 8152-8100 Subscript-Comp Software - - 142 - - 2,300 6,850 15,721 23,803 18,196 21,666 13,856 26,800 32,250 EX44 (Repair/Maintenance) 8162-6000 RM-Off.Equip 10,068 10,543 10,108 10,156 12,101 11,100 11,100 8162-6005 RM-Furnishings - - 623 1,158 - 1,500 1,500 8162-8000 RM-Computer Hardware 418 1,628 132 1,725 959 1,000 1,000 8162-9990 RM-Misc - - - - - 1,000 1,000 10,486 12,171 10,863 13,039 13,060 14,600 14,600 EX45 (Lease/Rent Expense) 8152-6100 Rent-Copier 9,461 7,472 8,660 6,010 2,880 3,300 3,300 EX47 (Property & Equipment) 8188-0000 CapOut-Equipment - 13,599 17,386 - - - - 8190-6000 Furnishings 25,098 151 59,005 1,695 40 1,500 4,155 8190-8000 Computer Hardware 37,105 4,976 3,331 15,248 6,183 15,300 16,000 8190-8100 Computer Software 125 10,834 1,358 30 - - - 62,328 29,560 81,080 16,973 6,223 16,800 20,155 EX50 (Utilities) 8210-0000 Telephone Service 3,722 3,722 3,345 3,776 2,406 3,900 3,900 8212-0003 Cellular Telephone Service 6 6 - - - - - 3,728 3,728 3,345 3,776 2,406 3,900 3,900 Page 8.39 Village of Menomonee Falls 220-500-000 (Library Operation) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 400 400 400 400 - 400 400 8300-5005 Library System Fees 36,744 33,604 28,682 28,114 30,266 30,266 30,050 8301-0000 IT Maint/Support 1,569 2,906 3,767 6,114 7,353 6,950 1,050 8310-0050 Collection Agency Fees 752 1,799 949 1,065 555 1,100 1,100 39,465 38,709 33,798 35,693 38,174 38,716 32,600 EX70 (Other Operating) 8188-0001 Gifts Expended - Budget Only - - 1,928 - - 1,000 2,055 8188-0005 Grant Expended - Budget Only - - - - - 1,852 1,890 - - 1,928 - - 2,852 3,945 EX75 (Insurances) 8610-0000 Liability Insurance 7,650 7,322 5,470 6,014 - 6,696 7,800 8610-0030 Boiler & Machinery 475 314 335 356 - 400 300 8610-0050 Prop Damage Insurance 5,500 7,751 5,352 7,418 - 8,300 6,800 13,625 15,387 11,157 13,788 - 15,396 14,900 Inactive Accounts EX10 (Salaries & Wages) 8009-0100 Allocated Admin Salaries 12,056 - - - - - - EX40 (Materials And Supplies) 8110-5001 Circ Supplies-Libr 863 863 - - - - - EX60 (Contractual Services) 8300-1905 Acq. Title Search 2,294 2,267 - - - - - 8300-5002 Constant Contact 168 336 - - - - - 8300-5010 Movie licensing 766 914 - - - - - 3,228 3,517 - - - - - 1,453,666 1,426,763 1,579,349 1,477,825 1,069,542 1,552,281 1,680,800 Page 8.40 Village of Menomonee Falls 221-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 327,345 314,665 284,050 284,705 282,000 282,000 270,000 RE80 (Interest Income) 7600-0000 Interest Earnings 395 587 2,033 4,114 6,846 4,900 9,000 327,740 315,252 286,083 288,819 288,846 286,900 279,000 221-520-000 (Library Building Maint) 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 35,509 32,941 24,446 25,392 18,703 26,000 28,000 8001-0000 Overtime - - - - - - - 8001-2000 Vacation Payout - - 180 - - - - 8002-0000 Part Time Wages 15,508 5,550 - - - - - 8008-0000 Retirement/Severance 13,601 - 2,558 - - - - 64,618 38,491 27,184 25,392 18,703 26,000 28,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,787 2,669 1,828 1,786 1,300 2,000 2,000 8011-0000 Pension-VMF 3,570 2,477 1,615 1,719 1,253 2,000 2,000 8013-0000 Health Insurance 11,446 17,336 8,258 8,276 6,391 9,000 9,000 8014-0000 Dental Insurance 601 587 455 458 344 - 500 8014-0010 Dental Ins Retiree - 249 - - - - - 8015-0000 Life Insurance 264 107 63 78 60 - 100 8016-0000 Worker's Comp Insurance 3,584 1,106 836 875 901 1,000 1,000 24,252 24,531 13,055 13,192 10,249 14,000 14,600 EX40 (Materials And Supplies) 8100-0020 Paper/Printing - 1,252 1,770 216 140 1,500 1,000 8110-0000 Department Supplies 203 - - - - - - 8110-1501 Custodial Supplies 4,220 2,995 3,671 2,853 2,652 4,500 3,500 4,423 4,247 5,441 3,069 2,792 6,000 4,500 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 16,554 22,594 29,857 22,178 13,153 21,000 21,000 EX50 (Utilities) 8200-0010 Light/Power 89,527 99,911 107,235 101,028 59,332 98,000 90,000 8200-0020 Heat (Gas & Oil) 35,855 22,493 19,129 19,353 14,426 34,000 30,000 8200-0030 Water/Sewer VMF 4,087 5,076 5,817 5,178 3,403 6,000 6,000 129,469 127,480 132,181 125,559 77,161 138,000 126,000 EX60 (Contractual Services) 8300-0000 Contracts 9,534 49,931 22,615 23,804 18,797 23,000 26,000 8300-1501 Mechanicals Contract 10,677 7,252 5,436 6,540 10,038 12,000 12,000 8300-1502 Custodial Contract 29,242 31,482 40,489 41,976 29,995 46,500 46,500 8300-1901 Audit/Acctg. Serv. 400 400 400 400 - 400 400 49,853 89,065 68,940 72,720 58,830 81,900 84,900 289,169 306,408 276,658 262,110 180,888 286,900 279,000 Page 8.41 Village of Menomonee Falls 500-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes - 2,374,220 2,356,722 2,331,274 2,357,000 2,357,000 2,375,000 RE80 (Interest Income) 7600-0000 Interest Earnings 54 1,112 4,928 5,582 15,430 15,000 15,000 RE85 (Miscellaneous) 5100-0000 Proceeds-Bond Issue 12,275,000 9,975,000 13,955,000 1,280,000 - - 16,755,000 RE92 (Transfers In) 7801-0100 Tfr from GF 2,341,779 27,953 27,953 27,953 - 28,000 28,000 7801-0400 Tfr from SA 285,088 202,708 167,490 137,151 114,730 117,000 60,000 7801-0605 Tfr from Municipal Facilities 1,845,000 2,078,146 2,080,000 2,070,750 3,106,151 3,264,000 3,441,000 7801-0612 Tfr from TIF#2 587,938 - - - - - - 7801-0616 Tfr from TIF#5 1,072,047 1,156,375 1,211,562 1,463,062 1,527,719 1,535,000 1,140,000 7801-0618 Transfer from TID 6 9,803,685 373,261 397,212 401,194 310,100 475,000 497,000 7801-0620 Transfer from TID 8 1,904,875 1,922,844 2,746,918 2,744,687 1,231,978 3,078,000 3,429,000 7801-0621 Transfer from TID 9 6,812 6,812 6,812 6,812 53,406 56,000 55,000 7801-0630 Tfr from TID #10 382,978 352,804 320,292 336,500 336,500 337,000 337,000 7801-0631 Tfr from TID #11 10,529 10,500 10,500 11,156 11,156 11,000 11,000 7801-0632 Tfr from TID #12 - 7,273 28,800 37,080 43,200 43,000 120,000 18,240,731 6,138,676 6,997,539 7,236,345 6,734,940 8,944,000 9,118,000 30,515,785 18,489,008 23,314,189 10,853,201 9,107,370 11,316,000 28,263,000 500-800-000 (Debt Service) 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget EX92 (Bond Issue Expenditures) 8800-0003 Bond Issuance Expenses 307,729 398,508 335,136 276,621 70,507 - 285,000 8800-0004 Bond Premium on Issuance (609,158) (599,001) (395,432) (550,809) (76,362) - (285,000) (301,429) (200,493) (60,296) (274,188) (5,855) - - EX93 (Debt - Principal Payments) 8810-0000 Principal Payments on Long-Te 15,756,416 6,434,369 6,984,369 7,220,863 7,217,910 8,896,000 9,072,000 8810-0003 Current Refunding Payments 12,325,000 10,025,000 13,955,000 1,280,000 - - 16,755,000 28,081,416 16,459,369 20,939,369 8,500,863 7,217,910 8,896,000 25,827,000 EX94 (Debt - Interest Payments) 8850-0000 Interest Payments on Long-Ter 2,667,067 2,174,762 2,485,688 2,410,053 1,983,352 2,685,000 2,447,000 EX98 (Transfers Out) 8901-0100 Tfr To General Fund 3,636 3,559 - - - - - 30,450,690 18,437,197 23,364,761 10,636,728 9,195,407 11,581,000 28,274,000 Page 8.42 Village of Menomonee Falls 605-000-xxx (Revenues) As of September 30, 2018 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Thru Sep 2018 Budget 2019 Budget RE05 (Charges for Services) 7716-0000 Tipping Fees - Landfill 2,663,731 2,950,972 2,955,461 2,906,714 2,424,423 3,330,000 3,205