2018 Operating Budget

Village of Menomonee Falls Wisconsin 2018 Adopted Budget VILLAGE OF MENOMONEE FALLS 2018 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 Joseph Helm President April 2018 Bonnie Lemmer Trustee April 2019 Paul Tadda Trustee April 2019 Jeremy Walz Trustee April 2019 David Glasgow Trustee April 2020 Katie Kress Trustee April 2020 Randy Van Alstyne Trustee April 2020 Administration: Title Mark Fitzgerald Village Manager Arlyn Johnson Assistant Village Manager, Director of Public Works Anna Ruzinski Assistant Village Manager, 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: Hutchinson, Schockey, Erley & Co., Milwaukee, 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 1.3 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 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: Property taxes 17,071,346 17,612,240 17,999,639 17,999,639 18,493,000 3% Intergovernmental 2,918,647 2,724,497 2,659,770 2,659,770 3,176,100 19% Public charges for services 1,223,156 1,385,351 1,412,199 1,412,199 1,498,200 6% Water Utility payment in lieu of tax 1,290,385 1,316,613 1,370,000 1,370,000 1,400,000 2% Licenses and permits 1,290,029 1,296,860 1,078,600 1,078,600 1,034,300 (4%) Miscellaneous 7,507,620 1,064,893 678,112 678,112 882,600 30% Fines and penalties 574,743 573,746 622,700 622,700 573,000 (8%) Other taxes 428,150 448,647 267,000 267,000 338,000 27% Total operating revenues 32,304,076 26,422,847 26,088,020 26,088,020 27,395,200 5% EXPENDITURES: Public Safety 14,181,740 14,732,165 14,883,247 14,653,247 15,719,300 6% Public Works 3,500,685 3,968,220 4,158,745 4,158,745 4,360,400 5% General Government 3,553,321 3,514,080 4,130,529 4,130,329 4,290,800 4% Conservation and Development 957,949 1,218,994 1,241,049 1,241,049 1,282,900 3% Culture & Recreation 831,754 993,488 938,950 988,950 984,800 5% Total operating expenditures 23,025,449 24,426,947 25,352,520 25,172,320 26,638,200 5% Excess (deficit) of revenues over (under) expenditures 9,278,627 1,995,900 735,500 915,700 757,000 OTHER FINANCING SOURCES/USES: Transfers from other funds 3,559 93,830 - - - - Transfer (to) other funds (9,282,186) (2,044,653) (735,500) (732,131) (757,000) 3% Total other financing sources (uses) (9,278,627) (1,950,823) (735,500) (732,131) (757,000) 3% Excess (deficit) of revenues and other sources over (under) and other uses - 45,077 - 183,569 - - Fund Balance, beginning of year 9,640,584 9,640,584 9,685,661 9,685,661 9,869,230 2% Fund Balance, end of year 9,640,584 9,685,661 9,685,661 9,869,230 9,869,230 2% 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 2015 2016 2017 2018 Actual Actual Estimate Budget Fund Balance Nonspendable 2,252,876 2,264,263 2,300,000 2,300,000 Unassigned 7,387,708 7,421,398 7,569,230 7,569,230 9,640,584 9,685,661 9,869,230 9,869,230 Expenditures Total Expenditures 32,307,635$ 26,471,600$ 25,904,451$ 25,881,200$ Amount needed per month 2,692,303 2,205,967 2,158,704 2,156,767 Working Capital Unassigned fund balance 7,387,708$ 7,421,398$ 7,569,230$ 7,569,230$ Divided by monthly needs 2,692,303 2,205,967 2,158,704 2,156,767 Months of working capital 2.7 3.4 3.5 3.5 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 2014 for 2015 2015 for 2016 2016 for 2017 Property taxes: 2017 for 2018 Change 17,071,346$ 17,612,240$ 17,999,639$ General Operations 18,493,000$ 2.7% 2,374,220 2,356,722 2,331,274 Debt Service 2,357,000 1.1% 1,420,173 1,420,173 1,420,173 Library Operations 1,450,000 2.1% 314,665 284,050 284,705 Library Building Maintenance 282,000 (1.0%) 931,250 931,250 931,250 Storm Water Utility 931,000 - 300,000 - - Interceptor Sewer - - 22,411,654$ 22,604,435$ 22,967,041$ 23,513,000$ 2.4% TAX RATES (per thousand of assessed value) 2014 for 2015 2015 for 2016 2016 for 2017 Property taxes: 2017 for 2018 Change 4.02$ 4.12$ 4.12$ General Operations 4.19$ 1.7% 0.52 0.51 0.49 Debt Service 0.49 - 0.31 0.31 0.30 Library Operations 0.30 - 0.07 0.06 0.06 Library Building Maintenance 0.06 - 0.21 0.20 0.20 Storm Water Utility 0.19 (5.0%) 0.07 - - Interceptor Sewer - - 5.20$ 5.20$ 5.17$ 5.23$ 1.2% The Village's total tax levy supports the General Fund, Debt Service, Library, Library Building Maintenance, the Storm Water Utility and Interceptor Sewer. 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 2.41%. Debt service is excluded from the calculation. Page 2.4 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/14 01/01/15 01/01/16 01/01/17 2014 for 2015 2015 for 2016 2016 for 2017 2017 for 2018 All valuation except TID Districts 4,261,594,700 4,340,669,200 4,447,852,400 4,618,925,900 TID #4 - Heritage Reserve 92,555,800 92,460,600 95,065,100 96,103,700 TID #5 - Westbrook Corp Park 77,033,800 81,272,000 93,176,900 105,170,700 TID #6 - Main Street 10,057,400 10,868,100 13,325,300 12,920,400 TID #7 - First Park 20,467,800 17,585,400 17,773,100 19,976,200 TID #8 - Falls Parkway 13,282,700 21,426,200 43,702,100 82,999,400 TID #9 - Downtown - - - - TID #10 - Good Hope 14,500,900 13,246,000 9,808,500 9,848,900 TID #11 - Megal Court 4,381,700 4,489,200 2,535,500 3,517,200 TID #12 - Lilly Road - 1,036,900 5,138,900 13,185,000 4,493,874,800 4,583,053,600 4,728,377,800 4,962,647,400 During 2010, the Wisconsin Department of Revenue changed its valuation techniques related to TIDs. Starting in 2010 and forward, the DOR will rely on the assessment values as presented by the Village assessor. Once a TID reaches 10% of total equalized value, the value remains at that level to prevent skewing of values. EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 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% 2007 for 2008 4,510,001,400 4,154,666,940 5.09 (0.02) (0.4%) Page 2.5 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/16 01/01/17 ACTUAL ACTUAL Full Equalized Value 4,728,377,800 4,962,647,400 x Statutory limit % 5.00% 5.00% Calculated debt limit $236,418,890 $248,132,370 Less total general obligation debt 93,597,716 100,094,763 Remaining allowable debt under State Statute limitation 142,821,174 148,037,607 Conservative amount - 60% of allowable limit 141,851,334 148,879,422 Remaining allowable debt capacity using conservative limit 48,253,618 48,784,659 Long-Term Debt Obligations by Funding Source 12/31/14 12/31/15 12/31/16 12/31/17 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax levy supported debt 18,164,110 17,742,863 17,282,616 16,812,363 Special Assessment debt 705,152 524,536 372,920 246,310 Tipping fee supported debt 14,150,000 12,475,000 10,775,000 20,700,000 TID supported G.O. 47,640,000 58,420,000 58,020,000 54,645,000 Utility supported G.O. 6,244,360 6,638,270 7,147,180 7,691,090 86,903,622 95,800,669 93,597,716 100,094,763 Other Village Debt: Clean Water Fund Loans - Utility 1,589,055 1,422,408 1,251,046 1,142,089 1,589,055 1,422,408 1,251,046 1,142,089 88,492,677 97,223,077 94,848,762 101,236,852 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. As part of the Capital Budgeting process, management attempts to identify sources of funds with which to pay for projects and equipment. These sources include capital reserves, impact fees, and interceptor sewer reserves. After these funds have been applied, the remaining needs are borrowed in the form of general obligation notes, bond anticipation notes, and utility mortgage revenue bonds. 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. 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 $3 million in borrowing for capital projects each year. This estimate does not include the special needs of TID districts or borrowings for municipal facilities. Page 2.6 OUTSTANDING DEBT INFORMATION Projected Average Issue Final First 12/31/17 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 625,000$ 4.10% 3,800,000 2018 06/01/16 2008 G.O. Notes To Finance 2008 Capital Budget 950,000 3.52% 3,320,000 2019 05/01/17 2009 G.O. Notes To Finance 2009 Capital Budget 1,850,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To Finance 2010 Capital Budget 3,400,000 3.05% 11,800,000 2019 No Call 2010 G.O. Notes To Finance TID #8 - remediation/construction 3,800,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To Finance 2011 Capital Budget 100,000 2.03% 1,800,000 2019 No Call 2011 G.O. Notes To Finance TID 8 expenditures 3,100,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 3,075,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 4,575,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,350,000 2.43% 1,850,000 2019 09/01/18 GO Refunding Notes Long-term financing of TID #5 balloon 1,945,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 1,200,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 1,025,000 1.96% 3,825,000 2018 No Call TID #5 GO Refunding Bonds Refinance 2004 Issuance (TID #5) 4,170,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 8,400,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 139,763 0.00% 223,622 2022 No Call County Trunked Radio Waukesha County Trunked Radio 4,000,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 7,400,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 3,000,000 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) 3,095,000 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) 2,500,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 7,425,000 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) 14,935,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 100,094,763 Utility Revenue Bonds 42,922 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 1,099,167 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 1,142,089 101,236,852$ 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 2018 2,035,253 110,610 2,770,000 1,475,000 100,000 2,355,000 50,000 - - - 755,000 182,880 506,000 10,339,743 2019 1,825,253 56,700 2,930,000 1,100,000 2,280,000 2,780,000 50,000 14,075,000 525,000 - 760,000 139,696 561,000 27,082,649 2020 1,623,953 44,000 2,985,000 100,000 275,000 1,155,000 50,000 - - 1,280,000 775,000 137,677 340,000 8,765,630 2021 1,422,953 25,000 3,125,000 150,000 400,000 1,160,000 50,000 - - - 695,000 120,571 280,000 7,428,524 2022 2,317,951 10,000 2,360,000 150,000 600,000 1,185,000 50,000 - - - 600,000 108,260 145,000 7,526,211 2023 1,865,000 - 1,395,000 - 650,000 1,250,000 - - - - 1,075,000 111,018 720,000 7,066,018 2024 1,900,000 - 1,310,000 - 775,000 1,250,000 - - - - 670,000 113,845 - 6,018,845 2025 640,000 - 1,245,000 - 825,000 8,050,000 - - - - 735,000 116,745 - 11,611,745 2026 430,000 - 1,280,000 - 875,000 675,000 - - - - 795,000 119,719 - 4,174,719 2027 200,000 - 1,300,000 - 900,000 650,000 - - - - 700,000 122,768 - 3,872,768 2028 - - - - 925,000 675,000 - - - - - - - 1,600,000 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 14,260,363 246,310 20,700,000 2,975,000 10,555,000 24,985,000 250,000 14,075,000 525,000 1,280,000 7,560,000 1,273,179 2,552,000 101,236,852 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 2018 395,636 6,268 727,860 59,938 374,881 723,025 6,250 336,500 11,156 43,200 204,858 30,930 71,110 2,991,612 2019 314,806 3,405 510,840 39,563 371,569 649,444 5,125 336,500 11,156 43,200 172,961 26,361 55,307 2,540,237 2020 262,997 1,807 412,265 10,688 320,375 558,813 3,813 - - 21,600 153,591 22,653 41,374 1,809,976 2021 217,034 706 310,240 6,938 308,563 531,822 2,313 - - - 133,633 19,222 31,375 1,561,846 2022 169,059 156 225,640 2,344 291,063 502,547 781 - - - 115,642 16,256 24,150 1,347,638 2023 113,890 - 164,140 - 267,563 471,313 - - - - 90,920 13,463 10,800 1,132,089 2024 57,590 - 112,040 - 239,063 438,594 - - - - 64,545 10,599 - 922,431 2025 21,690 - 74,390 - 207,063 295,906 - - - - 44,020 7,663 - 650,732 2026 9,645 - 47,220 - 173,063 161,438 - - - - 25,548 4,652 - 421,566 2027 2,500 - 16,250 - 136,438 143,313 - - - - 8,750 1,563 - 308,814 2028 - - - - 97,656 124,281 - - - - - - - 221,937 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 1,564,847 12,342 2,600,885 119,471 2,866,297 4,903,484 18,282 673,000 22,312 108,000 1,014,468 153,362 234,116 14,290,866 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 2018 2,430,889 116,878 3,497,860 1,534,938 474,881 3,078,025 56,250 336,500 11,156 43,200 959,858 213,810 577,110 13,331,355 2019 2,140,059 60,105 3,440,840 1,139,563 2,651,569 3,429,444 55,125 14,411,500 536,156 43,200 932,961 166,057 616,307 29,622,886 2020 1,886,950 45,807 3,397,265 110,688 595,375 1,713,813 53,813 - - 1,301,600 928,591 160,330 381,374 10,575,606 2021 1,639,987 25,706 3,435,240 156,938 708,563 1,691,822 52,313 - - - 828,633 139,793 311,375 8,990,370 2022 2,487,010 10,156 2,585,640 152,344 891,063 1,687,547 50,781 - - - 715,642 124,516 169,150 8,873,849 2023 1,978,890 - 1,559,140 - 917,563 1,721,313 - - - - 1,165,920 124,481 730,800 8,198,107 2024 1,957,590 - 1,422,040 - 1,014,063 1,688,594 - - - - 734,545 124,444 - 6,941,276 2025 661,690 - 1,319,390 - 1,032,063 8,345,906 - - - - 779,020 124,408 - 12,262,477 2026 439,645 - 1,327,220 - 1,048,063 836,438 - - - - 820,548 124,371 - 4,596,285 2027 202,500 - 1,316,250 - 1,036,438 793,313 - - - - 708,750 124,331 - 4,181,582 2028 - - - - 1,022,656 799,281 - - - - - - - 1,821,937 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 15,825,210 258,652 23,300,885 3,094,471 13,421,297 29,888,484 268,282 14,748,000 547,312 1,388,000 8,574,468 1,426,541 2,786,116 115,527,718 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 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 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change OPERATING REVENUES: 17,071,346 17,612,240 17,999,639 17,999,639 Property taxes 18,493,000 3% 2,918,647 2,724,497 2,659,770 2,659,770 Intergovernmental 3,176,100 19% 1,223,156 1,385,351 1,412,199 1,412,199 Public charges for services 1,498,200 6% 1,290,385 1,316,613 1,370,000 1,370,000 Water Utility payment in lieu of tax 1,400,000 2% 1,290,029 1,296,860 1,078,600 1,078,600 Licenses and permits 1,034,300 (4%) 7,507,620 1,064,893 678,112 678,112 Miscellaneous 882,600 30% 574,743 573,746 622,700 622,700 Fines and penalties 573,000 (8%) 428,150 448,647 267,000 267,000 Other taxes 338,000 27% 32,304,076 26,422,847 26,088,020 26,088,020 Sub-total revenues 27,395,200 5% OTHER FINANCING SOURCES: 3,559 93,830 - - Transfers from other funds - - 32,307,635 26,516,677 26,088,020 26,088,020 Total revenues 27,395,200 5% Property Taxes 68% Intergov. 12% Charges for Services 5% Water Utility Payment 5% Licenses and Permits 4% Fines and Penalties 2% Other 4% 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. 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 continues to be true for tax exempt computers; however, general shared revenues are now based on the States ability to pay and are generally distributed proportionately the same as the prior year. 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 PUBLIC CHARGES FOR SERVICES 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. Starting in 2014, the General Fund will charge (investment rate + 1%) interest on advances to other funds. Previous to this, a flat 6% rate was charged. Other Miscellaneous The largest revenues in this category are cable TV franchise fees and publication fees. 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. 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. Page 3.4 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. 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) 2015 2016 2017 2018 2018 2018 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 1.5 5.0 6.5 - 1.3 1.3 1.3 Human Resources 0.3 1.0 1.3 - 2.6 1.6 1.6 Municipal Building Maintenance 0.6 1.0 1.6 - 2.0 2.0 2.0 Court 2.0 2.0 - 4.0 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 - 26.4 25.1 25.1 Subtotal - General Government 3.1 22.0 25.1 - Public Safety: 11.5 10.5 - Emergency Dispatch - - - - 71.3 71.3 78.3 Police 6.3 75.0 81.3 3.0 38.2 54.4 62.1 Fire & EMS 30.3 22.0 52.3 (9.8) 121.0 136.2 140.4 Subtotal - Public Safety 36.6 97.0 133.6 (6.8) Public Works: 15.7 16.2 16.1 Streets Maintenance 0.4 16.0 16.4 0.3 4.0 4.0 4.0 Equipment Maintenance 4.0 4.0 - 19.7 20.2 20.1 Subtotal - Public Works 0.4 20.0 20.4 0.3 Culture and Recreation 5.4 5.4 5.4 Parks Operations 1.6 4.0 5.6 0.2 Development: 8.6 8.6 8.6 Engineering 0.6 9.0 9.6 1.0 3.5 3.5 3.5 Zoning and Building Inspections 3.0 3.0 (0.5) 4.0 4.0 4.0 Planning 4.0 4.0 - 16.1 16.1 16.1 Subtotal - Development 0.6 16.0 16.6 0.5 188.6 203.0 207.1 Total General Fund positions 42.3 159.0 201.3 (5.8) 20.1 20.1 20.0 Library 8.0 12.0 20.0 - 14.9 14.9 14.0 Water Utility * - 14.0 14.0 - 4.4 4.4 4.4 Sewer Utility * 0.4 4.0 4.4 - 228.0 242.4 245.5 Grand total authorized positions 50.7 189.0 239.7 (5.8) * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Note: Positions paid with a stipend (such as trustees and election workers) are not included above. Page 4.2 GENERAL FUND Amount Percent Department 2018 2017 Change Change Village Board 48,000 47,665 335 1% Village Manager 75,300 73,786 1,514 2% Clerk Services 674,500 593,150 81,350 14% Human Resources 103,600 101,780 1,820 2% Assessment of Property 183,000 183,200 (200) - Building Maintenance 403,300 384,925 18,375 5% Insurances 121,300 114,650 6,650 6% Judicial 253,400 246,400 7,000 3% Village Attorney 411,600 403,865 7,735 2% Financial Services 413,100 423,250 (10,150) (2%) CIS 1,603,700 1,557,858 45,842 3% Total General Government 4,290,800 4,130,529 160,271 4% Dispatch - 51,225 (51,225) (100%) Police 9,538,200 8,832,101 706,099 8% EMS 3,583,000 3,430,025 152,975 4% Fire 956,200 926,026 30,174 3% Fire Protection 1,575,000 1,575,000 - - Pest & Weed 38,000 40,100 (2,100) (5%) Emergency Government 5,800 5,700 100 2% Other Protection 23,100 23,070 30 - Total Public Safety 15,719,300 14,883,247 836,053 6% Street Maintenance 3,738,900 3,592,770 146,130 4% Equipment Maintenance 483,500 471,975 11,525 2% Garages 138,000 94,000 44,000 47% Total Public Works 4,360,400 4,158,745 201,655 5% Community Quality of Life 73,600 63,350 10,250 16% Old Falls Village 28,700 28,900 (200) (1%) Park Operations 860,900 825,600 35,300 4% Park Projects 21,600 21,100 500 2% Total Culture & Recreation 984,800 938,950 45,850 5% CDA 33,700 32,840 860 3% Engineering 308,900 275,804 33,096 12% Zoning & Inspection 573,500 574,120 (620) - Planning 366,800 358,285 8,515 2% Total Development 1,282,900 1,241,049 41,851 3% Total before Other Uses of Funds 26,638,200 25,352,520 1,285,680 5% Transfer to other funds 757,000 735,500 21,500 3% Total Expenses 27,395,200 26,088,020 1,307,180 5% COMPARATIVE EXPENDITURE BUDGETS Page 4.3 GENERAL FUND EXPENDITURES by FUNCTION 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,553,321 3,514,080 4,130,529 4,130,329 General Government 4,290,800 4% 14,181,740 14,732,165 14,883,247 14,653,247 Public Safety 15,719,300 6% 3,500,685 3,968,220 4,158,745 4,158,745 Public Works 4,360,400 5% 831,754 993,488 938,950 988,950 Culture & Recreation 984,800 5% 957,949 1,218,994 1,241,049 1,241,049 Conservation and Development 1,282,900 3% 23,025,449 24,426,947 25,352,520 25,172,320 Total operating expenditures 26,638,200 5% 9,282,186 2,044,653 735,500 732,131 Transfers Out 757,000 3% 32,307,635 26,471,600 26,088,020 25,904,451 Total Expenditures 27,395,200 5% by CLASSIFICATION 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 15,171,177 16,159,917 16,589,661 16,359,661 Personnel 17,535,000 6% 5,406,119 5,402,428 5,605,008 5,654,808 Other Operating 5,630,000 0% 1,597,693 1,578,204 1,758,481 1,758,481 Contractual Services 1,840,200 5% 850,460 1,286,398 1,399,370 1,399,370 Capital Outlay 1,633,000 17% 23,025,449 24,426,947 25,352,520 25,172,320 Total operating expenditures 26,638,200 5% 9,282,186 2,044,653 735,500 732,131 Transfers Out 757,000 3% 32,307,635 26,471,600 26,088,020 25,904,451 Total Expenditures 27,395,200 5% by CLASSIFICATION (%) 2015 2016 2017 2017 2018 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 66% 66% 65% 65% Personnel 66% 23% 22% 22% 22% Other Operating 21% 7% 6% 7% 7% Contractual Services 7% 4% 5% 6% 6% Capital Outlay 6% Page 4.4 [GENERAL GOVERNMENT FUNCTION SUMMARY] Oversight, Administration & Fiscal Responsibility 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 44,993 55,275 47,665 47,665 Village Board 48,000 1% 62,689 78,742 73,786 73,786 Village Manager 75,300 2% 543,649 635,659 593,150 593,150 Clerk Services 674,500 14% 98,711 100,885 101,780 101,780 Human Resources 103,600 2% 204,469 182,432 183,200 183,000 Assessing 183,000 - 422,472 360,276 384,925 384,925 Municipal Building Maintenance 403,300 5% 71,390 74,919 114,650 114,650 Insurances 121,300 6% 196,630 250,956 246,400 246,400 Municipal Court 253,400 3% 360,349 351,509 403,865 403,865 Village Attorney 411,600 2% 373,201 354,061 423,250 423,250 Financial Services 413,100 (2%) 1,174,768 1,069,366 1,557,858 1,557,858 Information Technology 1,603,700 3% 3,553,321 3,514,080 4,130,529 4,130,329 Total Expenditures 4,290,800 4% 15% 14% 16% 16% % 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 General Government Total Expenditures Trend Page 4.5 100 (VILLAGE BOARD) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 41,025 43,816 43,665 43,665 Personnel 44,000 1% 3,968 2,032 4,000 4,000 Other Operating 4,000 - - 9,427 - - Contracted services - - 44,993 55,275 47,665 47,665 Total Expenditures 48,000 1% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To establish local policy through the legislative process. To adopt ordinances and resolutions as a framework for implementation of these policies. To hold regular public board and committee meetings in accordance with the Village Code and the Wisconsin Open Meetings Law. To authorize all contracts entered into by the Village. To define clear, general guidelines used in directing the activities of the staff through the Village Manager's Office. To review and adopt annual budgets and tax levy for fiscal control of the Village's resources. To prioritize the use of the Village's resources. To review and approve all expenditures. To approve appointments to and oversee citizen boards, committees and commissions. The Village Board has four (4) major obligations: To determine what is needed. To determine the will of the people. To examine the financial and practical feasibility of what can, or should be done. To take legislative action to pass or defeat proposed legislation. 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 121,844 136,297 127,375 127,375 Personnel* 132,000 4% 4,076 4,441 8,525 8,525 Other Operating 8,300 (3%) (63,231) (61,996) (62,114) (62,114) Charged to TIDs (65,000) 5% 62,689 78,742 73,786 73,786 Total Expenditures 75,300 2% * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. No significant changes from prior year's budget. Page 4.7 111 (CLERK SERVICES) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 413,080 492,582 448,450 448,450 Personnel* 518,000 16% 64,901 82,642 88,000 88,000 Other Operating 99,500 13% 57,868 60,435 56,700 56,700 Contracted services 57,000 1% 7,800 - - - Capital Outlay - - 543,649 635,659 593,150 593,150 Total Expenditures 674,500 14% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Prepare and maintain custody for official documents of the Village and Village Board including, but not limited to, Village code, minutes, ordinances, resolutions, contracts, deeds, agreements, leases, bonds, annexations and other legal records. Administer all election activities, voter registration records, process absentee ballots and act as filing office for elected Village positions. Administer poll worker activities by conduction training classes, recruit and fill vacancies in poll worker and distribute supplies needed at polls. 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. Issue licenses. Supervise and coordinate reception area, and mail systems. Prepare and post most official meeting notices and agendas. Handle citizen inquiries and complaints, and provide information and access to public records. Personnel and other operating costs in 2018 are higher due to the increase in the number of elections. Page 4.8 120 (HUMAN RESOURCES) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 86,424 88,197 86,250 86,250 Personnel* 88,000 2% 12,287 12,688 15,530 15,530 Other Operating 15,600 - - - - - Contracted services - - 98,711 100,885 101,780 101,780 Total Expenditures 103,600 2% * 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - - 200 - Other Operating - (100%) 204,469 182,432 183,000 183,000 Contracted services 183,000 - 204,469 182,432 183,200 183,000 Total Expenditures 183,000 - 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 146,000 Total contractual services 183,000 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 137,076 93,531 82,025 82,025 Personnel* 86,000 5% 227,014 212,327 222,700 222,700 Other Operating 220,700 (1%) 58,382 54,418 80,200 80,200 Contracted services 96,600 20% 422,472 360,276 384,925 384,925 Total Expenditures 403,300 5% * 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. 160 (INSURANCE AND BENEFITS) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 380 6,150 30,000 30,000 Personnel 30,000 - 71,010 68,769 84,650 84,650 Other Operating (Insurances) 91,300 8% 71,390 74,919 114,650 114,650 Total Expenditures 121,300 6% 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. The increase in insurance costs for 2018 represents the highest estimates given by our providers. Page 4.11 Page 4.12 171 (MUNICIPAL COURT) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 189,435 236,598 230,000 230,000 Personnel 236,000 3% 7,195 5,419 7,400 7,400 Other Operating 7,400 - - - - - Contracted services - - - 8,939 9,000 9,000 Capital Outlay 10,000 11% 196,630 250,956 246,400 246,400 Total Expenditures 253,400 3% 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 278,505 297,272 307,325 307,325 Personnel* 315,000 2% 19,316 14,788 19,590 19,590 Other Operating 20,300 4% 62,528 39,449 76,950 76,950 Contracted services 76,300 (1%) 360,349 351,509 403,865 403,865 Total Expenditures 411,600 2% * 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 267,851 292,615 324,800 324,800 Personnel* 333,000 3% 24,820 5,210 6,600 6,600 Other Operating 7,100 8% 80,530 56,236 91,850 91,850 Contracted services 73,000 (21%) 373,201 354,061 423,250 423,250 Total Expenditures 413,100 (2%) * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: The decrease in contracted services for 2018 is related to an updated allocation of audit costs. 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. Page 4.15 195 (INFORMATION TECHNOLOGY) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 253,404 265,996 271,175 271,175 Personnel* 278,000 3% 303,865 267,337 422,134 422,134 Other Operating 410,200 (3%) 407,403 355,359 501,031 501,031 Contracted services 523,500 4% 210,096 180,674 363,518 363,518 Capital Outlay 392,000 8% 1,174,768 1,069,366 1,557,858 1,557,858 Total Expenditures 1,603,700 3% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Prior to 2010, certain costs were charged directly to individual departments. Beginning in 2010, these costs were consolidated in this department for administrative and efficiency purposes. These costs include telephone and data services, copier equipment, computer hardware and software, and information technology maintenance and support agreements. Develop, implement and maintain technological solutions to enhance the delivery of government services. Acquire and maintain all information systems, communications, and telecommunications equipment and software for the Village. Design, develop and provide end-user training programs for the Village. Provide efficient internal and external communications between Village staff and community members. Provide a centralized information resource for the public for all Village services. Included in 2018 capital outlay are costs associated with network firewall upgrades. Page 4.16 [PUBLIC SAFETY FUNCTION SUMMARY] 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 855,940 202,478 51,225 51,225 Emergency Dispatch (911) - (100%) 8,151,323 8,701,457 8,832,101 8,602,101 Police 9,538,200 8% 2,302 2,919,352 3,430,025 3,430,025 EMS 3,583,000 4% 3,525,653 1,271,166 926,026 926,026 Fire 956,200 3% 1,573,861 1,573,861 1,575,000 1,575,000 Public Fire Protection (Hydrant Rental) 1,575,000 - 39,413 40,087 40,100 40,100 Weed Control 38,000 (5%) 1,717 4,339 5,700 5,700 Emergency Government 5,800 2% 31,531 19,425 23,070 23,070 Protective Services Commission 23,100 - 14,181,740 14,732,165 14,883,247 14,653,247 Total Expenditures 15,719,300 6% 62% 60% 59% 58% % of total operating expenditures 59% 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Public Safety Total Expenditures Trend Page 4.17 196 (EMERGENCY DISPATCH 911) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 841,618 198,000 50,375 50,375 Personnel - (100%) 14,192 3,916 850 850 Other Operating - (100%) 130 562 - - Capital Outlay - - 855,940 202,478 51,225 51,225 Total Expenditures - (100%) BUDGET HIGHLIGHTS: As of February 1, 2017 dispatch operations are handled by Waukesha County Page 4.18 200 (POLICE ) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 7,648,767 8,205,715 8,309,925 8,079,925 Personnel* 8,995,000 8% 295,704 255,993 290,700 290,700 Other Operating 271,700 (7%) 96,043 99,208 110,500 110,500 Contracted services 118,500 7% 110,809 140,541 120,976 120,976 Capital Outlay 153,000 26% 8,151,323 8,701,457 8,832,101 8,602,101 Total Expenditures 9,538,200 8% * 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. 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. Retirement payouts are also signifiant for 2018; however, these are completely offset by personnel savings in 2017. Not all budgeted positions in 2017 were filled. The increase in capital outlay is due to costs associated with the purchase of new digital radios. Page 4.19 210 (EMS) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - 2,706,185 3,170,525 3,170,525 Personnel 3,271,000 3% 2,302 79,865 103,500 103,500 Other Operating 105,000 1% - 73,820 68,000 68,000 Contracted services 71,000 4% - 59,482 88,000 88,000 Capital Outlay 136,000 55% 2,302 2,919,352 3,430,025 3,430,025 Total Expenditures 3,583,000 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. Increased revolving loan payments have been budgeted under Capital Outlay to better match the projected costs of ambulance replacements. Page 4.20 220 (FIRE) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,742,201 615,300 374,450 374,450 Personnel 385,000 3% 448,881 338,336 268,100 268,100 Other Operating 263,700 (2%) 70,797 3,506 7,000 7,000 Contracted services 8,000 14% 263,774 314,024 276,476 276,476 Capital Outlay 299,500 8% 3,525,653 1,271,166 926,026 926,026 Total Expenditures 956,200 3% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Fire Suppression: To protect the lives and property of the citizens of the Village of Menomonee Falls through the prevention and extinguishment of fires, and through salvage and rescue work in the event of public emergencies. To investigate all fires of unknown nature in trying to determine a cause. Hazardous Materials Handling (Haz Mat): Provide direct support to firefighting and EMS operations by furnishing communications, command operations and other supporting services. Provide hazardous material incident coverage for "Level B" incidents, and support regional teams for more severe incidents. Fire Prevention and Public Education: To conduct fire safety inspections at all businesses and industries quarterly, and more frequent inspections of licensed premises to update liquor licenses. (exceeds 4,500 annually) Inspection, clearing and testing of hydrants and other fire suppression systems. Develop and implement training programs and exercises for fire personnel. Promote and provide community training in fire prevention and protection, medical safety and first aid programs. Enforce laws and codes mandated by Federal, State and local regulations. Initiate ordinance review and changes in local fire codes. Fire Administration: To coordinate and manage the above services of the fire department. Review and approve licenses, permits, and certifications. Provide information and access to records to the public. Fire Support Services -- Buildings and Vehicles: Maintain, clean and test all departmental vehicles and equipment. Maintain the safety of buildings and grounds. The increase in capital outlay is in relation to the increase in revolving loan payments needed to pay off vehicles and equipment. Page 4.21 (230) FIRE PROTECTION SERVICES 2015 2016 2017 2017 2018 % 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 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 37,286 35,141 36,100 36,100 Personnel 34,000 (6%) - - - - Other Operating - - 2,127 4,946 4,000 4,000 Contracted services 4,000 - 39,413 40,087 40,100 40,100 Total Expenditures 38,000 (5%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Enforcement of Municipal Ordinances by investigation and citation. Service of legal notices of noxious weeds requiring expedient removal. Contract for weed cutting services for non-compliance with notices. Billing and collection of Village provided weed-cutting services (handled by Clerk Services Department). Fees for weed cutting are intended to fully reimburse our costs and are periodically reviewed. The reduction in 2018 personnel costs is due to retiree being replaced with a lower cost employee. Page 4.23 280 (EMERGENCY GOVERNMENT) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,717 4,339 5,700 5,700 Other Operating 5,800 2% 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 Fire Chief is Deputy Director. No significant changes from last year's budget. Page 4.24 290 (OTHER PROTECTION SERVICES) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 12,391 9,855 13,500 13,500 Other Operating 13,500 - 19,140 9,570 9,570 9,570 Contracted services 9,600 - 31,531 19,425 23,070 23,070 Total Expenditures 23,100 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Contractual Services contains the Waukesha County Animal Welfare Society (HAWS) impounding service charges for stray dogs and cats. Other operating expenditures includes Police and Fire Commission charges and Prisoner Board charges. The Police and Fire Commission is organized under Wisconsin Statute 62.13, consisting of five (5) members appointed by the Village President. The Commission appoints the Police Chief and the Fire Chief along with approving sworn subordinates of those departments. The primary duties of this commission are personnel functions relating to the hiring, merit promotion process, firing, and disciplinary actions of the Police and Fire departments. No significant changes from last year's budget. Page 4.25 [PUBLIC WORKS FUNCTION SUMMARY] 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,994,395 3,427,487 3,592,770 3,592,770 Street Maintenance 3,738,900 4% 426,843 464,185 471,975 471,975 Equipment Maintenance 483,500 2% 79,447 76,548 94,000 94,000 Municipal Garages 138,000 47% 3,500,685 3,968,220 4,158,745 4,158,745 Total Expenditures 4,360,400 5% 15% 16% 16% 17% % of total operating expenditures 16% 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Public Works Total Expenditures Trend Page 4.26 400 (STREET MAINTENANCE) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,224,404 1,240,381 1,332,700 1,332,700 Personnel* 1,390,000 4% 1,742,343 1,903,357 1,879,900 1,879,900 Other Operating 1,897,400 1% 68,794 75,880 100,000 100,000 Contracted services 85,000 (15%) 256,379 481,756 533,500 533,500 Capital Outlay 634,500 19% (297,525) (273,887) (253,330) (253,330) Transfer to Storm Water Ut. (268,000) 6% 2,994,395 3,427,487 3,592,770 3,592,770 Total Expenditures 3,738,900 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 233,150 272,497 263,475 263,475 Personnel* 275,000 4% 173,728 183,731 188,500 188,500 Other Operating 188,500 - 19,965 7,957 20,000 20,000 Contracted services 20,000 - 426,843 464,185 471,975 471,975 Total Expenditures 483,500 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 79,447 76,548 94,000 94,000 Other Operating 108,000 15% - - - - Contracted services 30,000 N/A 79,447 76,548 94,000 94,000 Total Expenditures 138,000 47% 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. New for 2018 are costs associated with landscape maintenance services. Page 4.29 [CULTURE, RECREATION AND EDUCATION] 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 90,776 95,139 63,350 63,350 Community Life 73,600 16% 15,655 15,880 28,900 28,900 Old Falls Village 28,700 (1%) 704,510 865,384 825,600 875,600 Park Operations 860,900 4% 20,813 17,085 21,100 21,100 Park Projects 21,600 2% 831,754 993,488 938,950 988,950 Total Expenditures 984,800 5% 4% 4% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Culture and Recreation Total Expenditure Trend Page 4.30 180 (COMMUNITY LIFE) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 90,776 95,139 63,350 63,350 Other Operating 73,600 16% BUDGET HIGHLIGHTS: Parade costs are once again being included in this department. Page 4.31 582 (HISTORICAL SOCIETY AND MUSEUM) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 15,655 15,880 28,900 28,900 Other Operating 28,700 (1%) 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 441,831 469,601 521,750 521,750 Personnel 522,000 - 152,673 129,330 153,850 203,850 Other Operating 153,900 - 110,006 166,033 150,000 150,000 Contracted services 185,000 23% - 100,420 - - Capital Outlay - - 704,510 865,384 825,600 875,600 Total Expenditures 860,900 4% BUDGET HIGHLIGHTS: PARK RELATED RESPONSIBILITIES: Provide residents with a safe recreational environment throughout approximately 1,400 acres of parkland Mow and maintain turf areas in the Village's parks, boulevards, and other Village owned properties Maintain, reconstruct, and repair ball fields 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 is due to increased contract costs for tree and landscaping maintenance. Page 4.33 640 (PARK PROJECTS) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 20,813 17,085 21,100 21,100 Other Operating 21,600 2% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance of the following: Village Park Rotary Park Willowood Park Mill Pond Park Lime Kiln Menomonee River Parkway Riverside Park Oakwood Park Old Falls Municipal Park Ball Diamonds Tennis Courts Improvements - Includes outlying or small areas: John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp No significant changes from last year's budget. Page 4.34 [CONSERVATION AND DEVELOPMENT] 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 52,156 50,249 32,840 32,840 Community Dev Authority (CDA) 33,700 3% 54,493 208,692 275,804 275,804 Engineering Services 308,900 12% 571,917 603,058 574,120 574,120 Zoning and Building Inspections 573,500 - 279,383 356,995 358,285 358,285 Planning 366,800 2% 957,949 1,218,994 1,241,049 1,241,049 Total Expenditures 1,282,900 3% 4% 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Conservation and Development Total Expenditures Trend Page 4.35 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 33,525 33,515 31,340 31,340 Personnel 32,000 2% 18,631 16,734 1,500 1,500 Other Operating 1,700 13% 52,156 50,249 32,840 32,840 Total Expenditures 33,700 3% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Community Development Authority (CDA) consists of seven (7) Commissioners appointed by the Village Board President and confirmed by the Village Board. Implement business development and retention activities as identified in the Village's Overall Economic Development Plan. The CDA functions as the Housing Authority, and as a Redevelopment Authority. Planning and development related to tax incremental financing districts. Administration of the Economic Master Development and Revolving Loan programs. Business attraction, expansion and retention. Tourism promotion. No significant changes from last year's budget. Page 4.36 760 (ENGINEERING SERVICES) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 581,348 656,644 676,100 676,100 Personnel* 707,000 5% 9,160 9,779 16,804 16,804 Other Operating 16,900 1% 37,719 33,410 10,000 10,000 Contracted services 10,000 - 1,472 - 7,900 7,900 Capital Outlay 8,000 1% (357,522) (336,543) (290,000) (290,000) Less charged to developers & projects (290,000) - (71,796) (28,638) (7,000) (7,000) Less charged to TIDs (5,000) (29%) (145,888) (125,960) (138,000) (138,000) Less charged to utilities (138,000) - 54,493 208,692 275,804 275,804 Total Expenditures 308,900 12% * 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 include allocated costs for a new assistant Page 4.37 770 (ZONING AND BUILDING INSPECTIONS) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 263,967 251,088 275,675 275,675 Personnel* 275,000 - 6,028 5,852 8,765 8,765 Other Operating 8,800 - 301,922 346,118 289,680 289,680 Contracted services 289,700 - 571,917 603,058 574,120 574,120 Total Expenditures 573,500 - * 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 270,018 349,820 346,625 346,625 Personnel* 355,000 2% 9,365 7,175 11,660 11,660 Other Operating 11,800 1% 279,383 356,995 358,285 358,285 Total Expenditures 366,800 2% * 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] 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 9,282,186 2,044,653 735,500 732,131 Non-Operating Expenditures 757,000 3% 9,282,186 2,044,653 735,500 732,131 Total Expenditures 757,000 3% Page 4.40 910 (NON-OPERATING EXPENDITURES) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 500,032 549,653 640,500 637,131 Transfer to Garbage & Recycling Fund 662,000 3% 6,938,292 95,000 95,000 95,000 Transfer to Capital Projects Fund 95,000 - 1,843,862 1,400,000 - - Transfer Surplus to Muni-Facilities Fund - - 9,282,186 2,044,653 735,500 732,131 Total Expenditures 757,000 3% 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. 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 5.7 Page 5.1 Fund 215 (Garbage & Recycling) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,240,797 1,248,627 1,242,000 1,242,000 Refuse collection fee 1,244,000 - 79,945 76,219 75,000 75,000 Recycling State aids 80,000 7% 6,974 10,127 - - Recycling rebate 40,000 N/A 3,800 6,550 2,000 2,000 Sales of recycling carts 4,000 100% 633 2,215 - - Interest Earnings 6,000 N/A 1,332,149 1,343,738 1,319,000 1,319,000 Total revenues 1,374,000 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,211,093 1,255,139 1,306,000 1,306,000 Garbage collection contract 1,360,000 4% 115,413 116,244 118,000 118,000 State generator fee 118,800 1% 14,668 11,642 7,000 7,000 Taxes - dumping 8,000 14% 1,132 1,272 2,000 2,000 Municipal hazardous waste 2,000 - 1,342,306 1,384,297 1,433,000 1,433,000 Sub-total garbage collection 1,488,800 461,654 478,218 498,000 498,000 Recycling collection contract 518,400 4% - 45 200 200 Recycling materials/supplies 200 - 8,550 7,900 10,000 10,000 Spring brush pick-up 10,000 - 8,254 11,003 7,000 7,000 Household hazardous materials 7,000 - 8,089 5,653 7,800 7,800 General administrative expense 7,800 - 3,028 2,606 3,200 3,200 Postage 3,500 9% 300 300 300 300 Audit fee 300 - 489,875 505,725 526,500 526,500 Sub-total recycling 547,200 1,832,181 1,890,022 1,959,500 1,959,500 Total expenditures 2,036,000 (500,032) (546,284) (640,500) (640,500) Net income (expense) (662,000) 500,032 549,653 640,500 637,131 Transfer from General Fund 662,000 3% - 3,369 - (3,369) Net income (expense) - - - 3,369 3,369 Fund balance, beginning - - 3,369 3,369 - 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 2017 tax bill for 2018 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: 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,734,838 1,704,223 1,704,878 1,704,878 Real estate/personnel prop taxes 1,732,000 2% 96,060 103,396 102,913 102,913 Other revenues 107,181 4% 1,830,898 1,807,619 1,807,791 1,807,791 Total Revenues 1,839,181 2% 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,426,761 1,579,348 1,520,086 1,520,086 Operating expenditures 1,552,281 2% 306,407 276,658 287,705 287,705 Building maintenance 286,900 - - 1,733,168 1,856,006 1,807,791 1,807,791 Total Expenditures 1,839,181 2% 97,730 (48,387) - - Revenues less expenditures - 1,264,601 1,362,331 1,313,944 1,313,944 Fund balance, beginning 1,313,944 1,362,331 1,313,944 1,313,944 1,313,944 Fund balance, ending 1,313,944 BUDGET HIGHLIGHTS: 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,420,173 1,420,173 1,420,173 1,420,173 Property taxes 1,450,000 2% 59,597 59,965 60,013 60,013 Intergovernmental 63,531 6% 13,502 13,047 12,900 12,900 Public charges for services 13,650 6% 1,993 6,298 1,400 1,400 Interest earnings 5,000 257% 20,381 22,053 25,600 25,600 Other miscellaneous revenues 20,100 (21%) 1,515,646 1,521,536 1,520,086 1,520,086 Total revenues 1,552,281 2% 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,103,159 1,202,434 1,165,525 1,165,525 Salaries/benefits 1,208,000 4% 184,000 201,723 216,200 216,200 Books and Periodicals 215,317 - 4,391 6,166 7,300 7,300 Training 6,600 (10%) 24,667 18,196 26,900 26,900 Materials and supplies 26,800 - 12,171 10,863 17,885 17,885 Repairs/maintenance eq. 14,600 (18%) 7,472 8,660 6,500 6,500 Rentals 3,300 (49%) 29,561 81,079 15,118 15,118 Property and equipment 16,800 11% 3,728 3,345 3,900 3,900 Utilities 3,900 - 42,225 33,797 43,834 43,834 Contractual services 38,716 (12%) 15,387 11,157 14,200 14,200 Property insurance 15,396 8% - 1,928 2,724 2,724 Other Operating 2,852 5% 1,426,761 1,579,348 1,520,086 1,520,086 Total expenditures 1,552,281 2% 88,885 (57,812) - - Revenues less expenditures - 900,033 988,918 931,106 931,106 Fund balance, beginning 931,106 988,918 931,106 931,106 931,106 Fund balance, ending 931,106 RESPONSIBILITIES: To provide access to a collection of 147,000 items including books, magazines and other printed word materials (including large print books), and other non-printed materials such as books on cassette and CD, CDs, DVDs, and CD-ROMS. To provide a system to circulate the above materials both efficiently and economically to the public, including the homebound. To provide programs for children and adults to enhance the informational, educational, and cultural needs of the public. To provide up-to-date reference and information service in person and by telephone. To provide access to the Waukesha County Federated Library System (WCFLS) which offers access to rapid interlibrary loan and van delivery services, grants and other services. 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. Page 5.4 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 314,665 284,050 284,705 284,705 Property taxes 282,000 (1%) 587 2,033 3,000 3,000 Interest earnings 4,900 63% 315,252 286,083 287,705 287,705 Total revenues 286,900 - 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 63,021 40,239 38,855 38,855 Salaries/benefits 40,000 3% 4,247 5,440 6,950 6,950 Materials and supplies 6,000 (14%) 22,594 29,857 23,000 23,000 Repairs/maintenance equipment 21,000 (9%) 127,480 132,181 135,000 135,000 Utilities 138,000 2% 89,065 68,941 83,900 83,900 Contractual services 81,900 (2%) 306,407 276,658 287,705 287,705 Total expenditures 286,900 - 8,845 9,425 - - Revenues less expenditures - 364,568 373,413 382,838 382,838 Fund balance, beginning 382,838 373,413 382,838 382,838 382,838 Fund balance, ending 382,838 RESPONSIBILITIES: Maintain, repair, and keep in proper working order the following: Heating, ventilating and air conditioning systems. Plumbing, pipes and fixtures. Interior and exterior walls, roof, floors, woodwork, cabinets, windows, doors & gutters. Provide cleaning, sanitizing, recycling and trash removal daily. Print stationary, forms, documents and other information materials. BUDGET HIGHLIGHTS: No significant changes from last year's budget. Page 5.5 FUND 500 (DEBT SERVICE FUND) This fund provides for the annual payment of principal and interest for the Village's general long-term debt. Debt for enterprise funds (i.e. utilities) is recorded separately in each applicable fund. 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. Bond issue types: General obligation bonds and notes Commonly referred to as "full-faith and credit" bonds because they are based on the full-faith and credit pledge of a governmental unit to pay the debt. Under normal circumstances, the Village uses ten year maturities for general obligation bonds and notes. Bond anticipation notes (BANS) Temporary construction bond issues used most often in the case of Tax Incremental District construction. At the end of construction, when final costs are known, BANS are refinanced to long term bonds structured to coincide with the life of the TID district. Page 5.6 FUND 500 (DEBT SERVICE FUND) (CONTINUED) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,374,220 2,356,722 2,331,274 2,331,274 Property Tax Levy for Debt Service 2,357,000 1% 1,112 4,928 5,000 5,000 Interest earnings 15,000 200% 9,975,000 13,955,000 - 1,280,000 Proceeds from refunding notes - - 599,001 395,432 200,000 551,000 Bond Premium - (100%) Transfers in from: 27,953 27,953 27,953 27,953 General Operating Budget 28,000 - 2,078,146 2,080,000 2,070,750 2,070,750 Municipal Facilities/Equipment 3,264,000 58% 202,708 167,490 137,151 137,151 Special Assessment Fund 117,000 (15%) 1,156,375 1,211,563 1,463,063 1,463,063 TID #5 Westbrook Corp Park 1,535,000 5% 373,261 397,213 375,594 401,000 TID #6 Main Street 475,000 26% 1,922,844 2,746,918 2,770,287 2,745,000 TID #8 Richfield Way 3,078,000 11% 6,813 6,813 6,813 6,813 TID #9 56,000 722% 352,804 320,292 336,500 336,500 TID #10 337,000 - 10,500 10,500 11,156 11,158 TID #11 11,000 (1%) 7,273 28,800 1,294,400 37,000 TID #12 43,000 (97%) 19,088,010 23,709,624 11,029,941 11,403,662 Total Revenues 11,316,000 3% 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 398,508 335,136 200,000 277,000 Bond Issuance Expenses - (100%) 16,459,369 20,939,369 8,500,000 8,500,000 Bond Principal payments 8,896,000 5% 2,174,762 2,485,688 2,387,000 2,410,000 Bond Interest payments 2,685,000 12% 3,559 - - - Transfer to General Fund - - 19,036,198 23,760,193 11,087,000 11,187,000 Total Expenditures 11,581,000 4% 51,812 (50,569) (57,059) 216,662 Net increase (decrease) (265,000) 65,095 116,907 66,338 66,338 Fund Balance, beginning 283,000 116,907 66,338 9,279 283,000 Fund Balance, end of year 18,000 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 2017, the Village issued the following debt: 1,280,000$ Refinance #129 (TID #12) 14,935,000$ 2017 Capital Budget (w/ DPW Facility) Page 5.7 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT FUND) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,950,972 2,955,461 2,895,000 3,235,000 Landfill tipping fees 3,330,000 15% - 6,781 199,000 - Intergovernmental Revenues - (100%) 10,120 34,083 41,000 80,000 Interest earnings 60,000 46% - - 8,000,000 11,650,000 Bond proceeds - (100%) 154,682 348,503 20,625 185,000 Miscellaneous 21,000 2% 3,115,774 3,344,828 11,155,625 15,150,000 Total Income 3,411,000 (69%) EXPENDITURES: 7,194 428,085 20,000 170,000 Cap Outlay - General government 20,000 - 3,134,236 618,537 365,000 995,000 Cap Outlay - Public Safety 85,000 (77%) 367,268 1,333,761 11,680,000 17,560,000 Cap Outlay - Public Works 375,000 (97%) 1,810 15,325 28,500 28,500 Cap Outlay - Development 26,000 (9%) 3,510,508 2,395,708 12,093,500 18,753,500 Total Capital Outlay 506,000 (96%) 800 15,868 800 800 Contracted services 1,000 25% 1,150 1,050 2,000 2,000 Contracted services 2,000 - 3,512,458 2,412,626 12,096,300 18,756,300 Total Expenditures 509,000 (96%) (396,684) 932,202 (940,675) (3,606,300) Net increase (decrease) 2,902,000 TRANSFERS IN (OUT): 696,694 407,659 285,000 575,000 Fire Impact Fee Reimb (Fund 200) 400,000 40% 2,355,084 2,210,889 892,848 892,848 Gen Fd equipment loan repayments 1,090,000 22% (70,000) (160,000) - - To Capital Projects Fund - - (2,078,146) (2,080,000) (2,070,750) (2,070,750) Transfer to Debt Service Fund (3,264,000) 58% 506,948 1,310,750 (1,833,577) (4,209,202) Net increase (decrease) 1,128,000 5,536,363 6,043,311 7,354,061 7,354,061 Fund Balance, beginning of year 3,144,859 6,043,311 7,354,061 5,520,484 3,144,859 Fund Balance, end of year 4,272,859 The 2018 Budget provides for the following capital outlay: Clerk Services Voting Equipment (payment plan) 6,000$ Engineering Department vehicle 26,000 Fire Department Command vehicle 35,000 Fire Department Misc fire equipment 50,000 85,000 Public Works Dump Truck (w/ plow) 192,000 Public Works Front-End Loader 112,000 Public Works Lawn Mowers (x2) 28,000 Public Works Pickup - 1 ton w/Dump 43,000 Public Works Pickup - 1/2 ton 27,000 402,000 General Contingency 20,000 539,000$ 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 853 2,895 2,000 2,000 Investment earnings 5,000 150% 29,351 32,612 32,600 32,600 Dividend on CVMIC investment 31,000 (5%) 30,204 35,507 34,600 34,600 Total operating revenues 36,000 4% EXPENSES: 48,737 53,632 54,700 54,700 Insurance premiums 56,000 2% (20,780) (147,435) 30,000 30,000 Claims and deductibles paid 30,000 - 27,957 (93,803) 84,700 84,700 Total operating expenses 86,000 2% 2,247 129,310 (50,100) (50,100) NET INCOME (LOSS) (50,000) - 597,039 599,286 728,596 728,596 Net assets, beginning of year 678,496 599,286 728,596 678,496 678,496 Net assets, end of year 628,496 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,054,246 5,049,489 5,061,500 5,061,500 Charges to customers for services 5,251,300 4% 1,573,861 1,573,861 1,575,000 1,575,000 Hydrant Rental charged to Village 1,575,000 - 207,166 190,872 180,000 180,000 Tower leases 248,600 38% 3,305 8,380 5,000 5,000 Other Revenue 5,000 - 6,838,578 6,822,602 6,821,500 6,821,500 Subtotal operating revenues 7,079,900 4% OPERATING EXPENSES: 1,602,280 1,613,515 1,673,000 1,673,000 Source of Supply 1,722,440 3% 463,340 498,193 480,497 480,497 Pumping 518,200 8% 72,340 93,303 85,359 85,359 Water Treatment 98,000 15% 309,215 354,565 289,386 289,386 Transmission & Distribution 350,000 21% 90,362 91,569 93,122 93,122 Billing & collections 92,300 (1%) 1,047,135 1,046,027 1,061,985 1,061,985 Administration & General 1,125,775 6% 1,605,199 1,672,565 1,670,000 1,670,000 Depreciation 1,680,000 1% 1,290,385 1,316,613 1,370,000 1,370,000 Payment in-lieu of taxes 1,400,000 2% 6,480,256 6,686,350 6,723,349 6,723,349 Subtotal operating expenses 6,986,715 4% 358,322 136,252 98,151 98,151 NET OPERATING INCOME 93,185 (5%) NON-OPERATING ITEMS: 8,930 35,949 35,000 35,000 Interest earnings 85,000 143% 769,740 662,091 650,000 650,000 Impact fees 650,000 - 13,729 10,096 13,600 13,600 Miscellaneous revenue 10,000 (26%) (164,062) (176,682) (220,000) (220,000) Interest expense on long-term debt (205,000) (7%) (81,351) (74,561) (80,367) (80,367) Other fiscal charges (8,500) (89%) 546,986 456,893 398,233 398,233 Net non-operating items 531,500 33% 563,713 917,408 - - Capital contributions - - 1,469,021 1,510,553 496,384 496,384 NET INCOME 624,685 26% 59,344,779 60,813,800 62,324,353 62,324,353 Net Assets, beginning of year 62,820,737 1% 60,813,800 62,324,353 62,820,737 62,820,737 Net Assets, end of year 63,445,422 1% BUDGETED FIXED ASSET PURCHASES Meter replacements 57,000$ Water-tower driveway repave (x3) 41,000 Pickup truck w/plow 34,000 Demo Fair Oak booster station 25,000 HVAC upgrade - Station #4 21,000 Transponder replacements 17,000 Auto-chlorinaters for Wells #9 & #10 10,000 Hydrant replacements 7,500 212,500 MISSION: To provide a sufficient supply of quality well 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 200 miles of mains and approximately 2,800 hydrants 7 wells ranging from 58 feet to 1,750 feet in depth. 5 reservoirs with capacities ranging from 250,000 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) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,316,028 8,425,855 7,814,200 7,814,200 Charges to customers for services 8,560,000 10% OPERATING EXPENSES: 1,533,519 1,815,213 1,688,895 1,688,895 VMF-Operations & Maintenance 1,680,850 - 2,041,301 2,063,431 2,126,000 2,126,000 Sewage Treatment - User Charge 2,380,700 12% 5,314,523 4,553,655 5,553,500 5,553,500 Sewage Treatment - Capital Charge 5,381,100 (3%) 1,332,508 1,347,409 1,400,000 1,400,000 Depreciation 1,410,000 1% 10,221,851 9,779,708 10,768,395 10,768,395 Subtotal operating expenses 10,852,650 1% (1,905,823) (1,353,853) (2,954,195) (2,954,195) NET OPERATING INCOME (LOSS) (2,292,650) (22%) NON-OPERATING ITEMS: 300,000 - - - Interceptor Sewer tax - - 8,926 29,553 28,500 28,500 Interest earnings 88,000 209% 665,805 616,708 647,000 647,000 Impact fees 597,000 (8%) - 299,742 - - Grant revenues - - 12,703 128 1,200 1,200 Other revenues 1,000 (17%) (56,082) (46,989) (39,614) (39,614) Interest on long-term debt (32,800) (17%) (100) (250) (100) (100) Other fiscal charges (250) 150% (18,000) (18,000) (18,000) (18,000) Other expense (18,000) - 913,252 880,892 618,986 618,986 Subtotal non operating items 634,950 3% 494,525 2,777,689 - - Capital contributions - - - (498,046) 2,304,728 (2,335,209) (2,335,209) NET INCOME (1,657,700) (29%) 59,983,389 59,485,343 61,790,071 61,790,071 NET ASSETS, BEGINNING OF YEAR 59,454,862 (4%) 59,485,343 61,790,071 59,454,862 59,454,862 NET ASSETS, END OF YEAR 57,797,162 (3%) BUDGETED CAPITAL OUTLAY Sanitary sewer relining project - annual rehabilitation 100,000$ Pickup Truck 34,000 Silver Spring Lift-Station Improvements 26,000 160,000$ 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 200 miles of mains 11 lift stations Page 6.4 FUND 730 (SEWER UTILITY) (continued) SEWAGE TREATMENT FACILITY -- CAPITAL CHARGES: Currently, Village wastewater is treated by three different facilities as follows: 1. Milwaukee Metropolitan Sewage 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) of their facility. Village of Menomonee Falls also purchases flow capacity for the interceptor sewers owned by the Villages of Sussex and Lannon, in addition to the City of Brookfield. SEWAGE TREATMENT -- USER CHARGES: User Charges passed on to the Village from treatment facilities outside the Village boundaries for processing and treating the sewage sent to each facility mentioned above. Page 6.5 FUND 740 (STORM WATER UTILITY) 2015 2016 2017 2017 2018 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,250 931,250 931,250 RE/Personal property taxes 931,000 - 40,213 45,841 31,500 31,500 Licenses and permits 44,500 41% 971,463 977,091 962,750 962,750 Total operating revenues 975,500 1% OPERATING EXPENSES: 303,268 245,654 284,800 284,800 Salaries/Benefits 297,040 4% 297,525 273,887 253,330 253,330 Wage/Benefit Transfers - DPW 268,000 6% 69,719 103,744 168,630 168,630 Other operating expenses 178,800 6% 612,450 665,540 660,000 660,000 Depreciation 665,000 1% 1,282,962 1,288,825 1,366,760 1,366,760 Total operating expenses 1,408,840 3% (311,499) (311,734) (404,010) (404,010) NET OPERATING LOSS (433,340) 7% NON-OPERATING ITEMS: 982 3,922 4,000 4,000 Interest earnings 11,700 193% 855 (17,873) 1,000 1,000 Miscellaneous revenues 900 (10%) (815) (695) (1,000) (1,000) Bond expenses (1,000) - (104,096) (105,118) (99,244) (99,244) Interest expense (105,000) 6% (103,074) (119,764) (95,244) (95,244) Net non-operating items (93,400) (2%) 572,176 2,235,518 - - Capital contributions - - 157,603 1,804,020 (499,254) (499,254) NET INCOME (LOSS) (526,740) 6% 23,299,975 23,457,578 25,261,598 25,261,598 Net assets, beginning of year 24,762,344 23,457,578 25,261,598 24,762,344 24,762,344 Net assets, end of year 24,235,604 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. A portion of the Water Utility Superintendent is charged here for operational oversight. 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 To maintain and repair all storm sewers and catch basins To clear storm sewer backups and cut roots in storm sewers To jet-clean storm sewer lines and vacuum clean catch basins To locate and adjust catch basins to proper grade before road construction To televise storm sewers to locate defects in underground storm sewer mains To locate storm sewers for Diggers Hotline and contractors To sweep urban streets clean of debris in areas where storm sewer systems are available To 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 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 18,947,322 19,220,093 17,071,346 17,612,240 17,999,639 17,999,639 18,493,000 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty - - 18,629 18,081 - 18,000 18,000 7003-0000 Omitted Taxes 964 328 10,837 10,510 - - - 7010-0000 Del.PP Tax Prior Years 131 559 - - - - - 7012-0000 Int-Delinquent Taxes 8,684 6,768 7,106 5,081 3,303 6,000 6,000 7020-0000 Trailer Tax 8,932 8,932 3,947 3,219 2,226 9,000 4,000 7030-0000 Hotel/Motel Room Tax 161,753 204,205 228,036 242,020 41,921 73,000 90,000 7692-0000 PILOT on Exempt Property - - - 2,055 - 1,000 50,000 7050-0000 Fire Insurance Taxes 144,168 161,744 159,595 167,682 182,204 160,000 170,000 324,632 382,536 428,150 448,648 229,654 267,000 338,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 454,116 459,804 458,920 454,853 68,019 453,000 447,000 7100-0001 Computer Aid 306,222 267,305 215,956 196,661 193,697 193,695 196,000 7101-0000 Ex.Restraint 46,912 102,180 159,606 78,918 - - - 7103-0000 Grant Revenues - - 7,000 - - - - 7110-0000 Managed Forest Land (MFL) 66 79 71 74 93 75 100 7130-0000 Grants - Police 35,527 21,378 21,680 31,075 12,954 20,000 286,000 7130-0000 Grants - Fire - 2,232 2,000 5,840 - - - 7120-0000 Connect.St/Hwy Aids 211,841 212,274 213,705 213,085 116,367 155,000 156,000 7122-0000 Transportation Aids 1,533,715 1,534,049 1,660,831 1,651,962 1,375,856 1,838,000 2,001,000 7125-0000 Road Aids (Fed LRIP) - - 178,877 90,028 - - 90,000 7103-0000 Grant Revenue - - - 2,000 - - - 2,588,399 2,599,301 2,918,646 2,724,496 1,766,986 2,659,770 3,176,100 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 31,070 30,998 34,205 55,480 38,770 30,000 45,000 7202-0000 Operator Licenses 16,505 17,434 19,819 18,694 17,872 16,000 18,000 7204-0000 Cigarette License 3,400 3,200 3,100 2,900 3,000 3,500 3,500 7206-0000 Dog Lic-VMF Share 6,080 7,431 6,332 7,426 4,283 6,000 7,000 7214-0000 Theater Licenses - 250 250 - 250 250 300 7218-0000 Trailer Park Licenses 100 100 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 1,829 1,544 1,837 2,444 1,276 1,600 1,600 7222-0000 Amusement Device Licenses 7,275 6,875 6,525 7,550 9,275 6,900 9,000 7258-0000 Dance Permits 4,525 4,025 4,025 4,325 4,355 4,000 4,400 7266-0000 Itinerant Peddlers Licens 2,100 1,000 750 700 2,100 800 2,000 7272-0000 Park Use Permits 26,555 28,360 28,541 29,885 30,150 28,000 30,000 7278-0000 Block Party Permits 225 175 125 150 75 150 200 7268-0000 Parking Permits 6,032 8,578 9,390 10,861 8,183 7,000 8,500 7276-0000 Alarm Permits 13,595 13,650 13,595 14,060 13,600 13,500 16,000 7216-0000 Elecrical Contractor License 600 - - - - - - 7250-0000 Building Permits 329,488 490,289 672,897 653,792 393,132 585,000 550,000 7252-0000 Electrical Permits 87,536 95,366 138,506 160,801 110,372 115,000 100,000 7254-0000 Plumbing Permits 79,972 87,086 144,822 137,168 118,615 105,000 90,000 7256-0000 Heating Permits 71,255 84,127 123,050 112,249 89,102 100,000 90,000 7260-0000 Curb Cuts 1,770 1,580 3,600 3,440 3,960 2,000 3,500 7262-0000 Street Excavation 900 1,600 1,300 3,000 2,435 1,100 2,500 7264-0000 Sign Permits 17,325 14,225 16,800 21,225 12,900 15,000 15,000 7270-0000 Occupancy Permits 13,725 26,125 43,625 36,775 18,725 25,000 25,000 7496-0000 Zoning Permit 7,365 15,200 16,158 12,989 8,398 12,000 12,000 7497-0000 Outdoor Cafe Permit - - 676 846 348 700 700 729,227 939,218 1,290,028 1,296,860 891,176 1,078,600 1,034,300 RE60 (Fines And Penalties) 7300-0000 Court Receipts 666,404 481,709 504,887 489,159 380,441 550,000 500,000 7310-0000 Parking Violations 55,449 55,083 59,302 64,670 38,981 55,000 55,000 7320-0000 Impounded Dogs 4,105 4,052 4,448 4,363 4,576 4,000 4,500 7330-0000 False Alarms Penalties 11,753 12,904 14,068 14,597 2,810 11,000 11,000 7422-0008 Blood Analysis Fee - - - 1,053 957 1,200 1,200 7422-0010 Warrant fees 2,482 2,057 1,980 1,380 852 1,500 1,300 7330-0000 False Alarms Penalties - - 535 - - - - 740,193 555,805 585,220 575,222 428,617 622,700 573,000 Page 8.1 Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget RE70 (Public Charge For Service) 7400-0000 Acctg Serv Fee - - (150) - - - - 7490-0000 Matl.Sales&Services 4,583 6,178 6,789 7,206 12,978 5,000 24,000 7494-0000 IRB Fee 500 - 500 - 500 500 500 7499-0000 Open Records Request 254 141 760 93 315 300 300 7420-0000 Accident&Theft Reports 3,529 5,787 3,819 3,998 3,623 4,000 4,000 7421-2000 Tax Ref Intercept - 50 - - - - - 7421-3000 School Liaison Officer 120,318 123,068 122,434 123,899 69,280 120,000 120,000 7422-0000 Misc PD Revenues 399 161 261 492 428 200 500 7422-0001 Fingerprints 2,520 3,130 2,330 2,115 2,110 2,500 2,500 7422-0002 Notaries - 4 - - - - - 7740-0000 Hunting Processing Chg 1,516 700 540 590 155 700 700 7435-0000 Ambulance Fees 1,053,290 1,217,974 1,290,624 1,637,075 1,534,358 1,430,000 1,700,000 7435-0001 Ambul-Non Collecctible (115,040) (144,238) (123,772) (96,058) (77,326) (125,000) (90,000) 7435-0003 Ambul-Insur. Adjust (258,803) (298,774) (358,048) (551,513) (578,992) (300,000) (540,000) 7330-0001 FD Plan Review fees 15,714 13,785 17,211 13,552 10,216 14,000 14,000 7436-0000 Fire Fighting Charges/Reimbur 5,000 845 - - - 1,000 - 7436-0005 Contracted Fire Dept Services - - 219,732 191,197 148,018 198,399 204,000 7411-0000 Weed Cut Repayments 4,813 5,832 2,426 4,168 847 4,000 4,000 7412-0000 Weed Cut Admin. Fees 1,200 1,150 900 1,500 300 500 500 7115-0000 Lannon-Snow Services 19,252 30,491 8,882 3,843 - 15,000 10,000 7440-0000 DPW Matl. Sales - - 26 - 2,290 - 2,000 7441-0000 DPW Labor 22,102 12,788 (10,703) 16,659 22,298 10,000 15,000 7461-0000 Park Vandalism Restitution 204 - - - 44 - - 7490-0000 Matl.Sales&Services 400 250 50 50 50 - - 7493-0000 House Numbers 912 879 1,602 1,972 1,576 1,000 1,600 7738-0000 Certif Commty Review Fee 2,518 2,760 3,378 3,558 3,600 3,000 3,500 7492-0000 Map & Plat Sales 204 94 35 54 30 100 100 7495-0000 OVC Application Fee 1,000 - 2,000 - - 1,000 - 7735-0000 Special Appearance 6,550 5,950 3,750 3,400 2,850 4,000 4,000 7736-0000 Subdivision Review Fees 20,950 10,200 6,550 6,250 5,050 7,000 7,000 7737-0000 Project Review Fees 18,238 20,748 10,750 9,775 7,500 15,000 10,000 932,123 1,019,953 1,212,676 1,383,875 1,172,098 1,412,199 1,498,200 RE80 (Interest Income) 7600-0000 Interest-State Pool 26,211 22,408 21,560 57,522 77,586 70,000 150,000 7600-0206 Interest on Advance - EDMF - - - 40 - - - 7600-0618 Interest on Advance - TID #6 77,971 14,957 15,675 19,752 - 24,000 31,000 7600-0619 Interest on Advance - TID #7 12,826 2,470 2,588 3,298 - 4,000 5,000 7600-0620 Interest on Advance - TID #8 94,373 - - - - - - 7600-0621 Interest on Advance - TID #9 6,798 1,309 1,372 1,910 - 2,000 4,000 7600-0632 Interest on Advance to TID #12 - 9 113 180 - 200 500 7600-0740 Interest on Advance - Stm Wtr 8,746 4,076 - - - - - 7600-0900 Interest Earnings - Other - - 20,561 22,077 14,400 20,000 60,000 7610-0000 Int-Past Due Invoices 1,169 758 4,753 4,385 3,349 1,000 2,000 228,094 45,987 66,622 109,164 95,335 121,200 252,500 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under 3 - (22) (99) - - - 7700-0000 Misc Revenue 13,976 44,482 21,119 7,259 35,310 1,000 15,000 7705-0000 Misc Donations - - 735 - 1,450 - - 7707-0000 Meno Falls School Dist Rental 30,048 32,780 32,780 32,780 27,317 32,780 33,000 7710-0000 Cable TV Revenues 458,373 407,893 438,010 494,860 244,981 425,000 450,000 7712-0000 Property Rental 6,000 6,150 6,304 6,461 4,967 6,600 6,600 7713-0000 Tower Lease Agreements 33,292 34,530 47,814 61,627 51,510 51,000 83,000 7713-0010 Soda Agreement 2,952 1,991 1,872 2,320 730 2,500 2,000 7720-0000 Sale Of VMF Property - - 6,848,292 312,116 - - - 7750-0000 Misc Rentals 3,649 4,725 3,881 3,600 4,395 4,725 4,800 7780-0000 Settlements-Claims Misc. - - - - 3,120 - - 7725-0000 Scrap Metal Sales - - - - 116 - - 7422-0011 Deposit Over/Under 23 114 - - (5) - - 7705-0000 Misc Police Donations - - 105 - - - - 7705-0000 Misc EMS Donations - - - 8,000 - - - 7705-0000 Misc Fire Donations - - - - 100 - - Page 8.2 Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget 7725-0000 Scrap Metal Sales 148 - - - - - - 7725-0000 Scrap Metal Sales 3,120 4,728 2,657 1,794 1,384 3,000 3,000 7726-0000 Scrap Oil Sales 14,760 18,967 1,610 - - - - 7700-0000 Misc Revenue 6,000 - - - - - - 7730-0000 Publication Fees 31,110 29,920 35,840 25,010 21,580 30,307 32,700 5100-0000 Proceeds-Bond Issue - 223,622 - - - - - 603,454 809,902 7,440,997 955,728 396,955 556,912 630,100 RE92 (Transfers In) 7801-0200 Tfr from SR - - - 32,248 - - - 7801-0500 Tfr from Debt Service 4,518 3,636 3,559 - - - - 7801-0605 Tfr from Muni Fac 290,000 - - - - - - 7801-0610 Tfr from CP 18,011 - - - - - - 7801-0618 Transfer from TID 6 - - - 61,582 - - - 312,529 3,636 3,559 93,830 - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,393,941 1,259,422 1,290,385 1,316,613 1,027,503 1,370,000 1,400,000 26,799,914 26,835,853 32,307,629 26,516,676 24,007,963 26,088,020 27,395,200 Page 8.3 Village of Menomonee Falls 100-100 (Village Board) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 39,978 39,089 38,061 40,656 28,817 40,500 41,000 EX20 (Fringe Benefits) 8010-0000 FICA 3,058 2,990 2,912 3,111 2,205 3,100 3,000 8016-0000 Worker's Comp Insurance 130 96 52 49 32 65 - 3,188 3,086 2,964 3,160 2,237 3,165 3,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 265 - - - - - 8088-0000 Relations/Recognition 199 - - - - - - 199 265 - - - - - EX40 (Materials And Supplies) 8100-0010 Postage/Shipping 58 - - - - - - EX60 (Contractual Services) 8071-0000 Strategic Planning - - - 9,427 - - - EX70 (Other Operating) 8490-0000 VB general expense 2,901 4,529 3,968 2,032 2,122 4,000 4,000 46,324 46,969 44,993 55,275 33,176 47,665 48,000 Page 8.4 Village of Menomonee Falls 100-110 (Village Manager) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 113,693 88,638 92,460 98,467 71,953 99,700 103,000 8001-2000 Vacation Payout - - 1,880 10,715 - - - 113,693 88,638 94,340 109,182 71,953 99,700 103,000 EX20 (Fringe Benefits) 8010-0000 FICA 5,515 5,926 5,851 5,910 5,380 7,625 8,000 8011-0000 Pension-VMF 6,532 7,235 6,923 7,063 4,893 6,775 7,000 8013-0000 Health Insurance 10,953 11,711 12,351 11,711 9,062 11,700 12,000 8014-0000 Dental Insurance 1,414 1,538 1,674 1,724 446 700 1,000 8015-0000 Life Insurance 548 564 574 581 483 700 1,000 8016-0000 Worker's Comp Insurance 303 220 132 126 81 175 - 8030-0615 Wage/Benefit transfer TID 4 (5,763) (5,065) (4,864) (4,769) (3,583) (4,778) (5,000) 8030-0616 Wage/Benefit transfer TID 5 (5,763) (5,065) (4,864) (4,769) (3,583) (4,778) (5,000) 8030-0618 Wage/Bene TID 6 Transfers (11,526) (10,130) (9,728) (9,538) (7,167) (9,556) (10,000) 8030-0619 Wage/benefit transfer TID 7 (5,763) (5,065) (4,864) (4,769) (3,583) (4,778) (5,000) 8030-0620 Wage/benefit transfers TID 8 (11,526) (10,130) (9,728) (9,538) (7,167) (9,556) (10,000) 8030-0621 Wage/benefit transfers TID 9 (11,526) (10,130) (4,864) (9,538) (7,167) (9,556) (10,000) 8030-0630 Wage/Benefit Transfer to TID # (11,526) (10,130) (9,728) (9,538) (7,167) (9,556) (10,000) 8030-0631 Wage/Benefit Transfer to TID # (5,763) (5,065) (4,864) (4,769) (3,583) (4,778) (5,000) 8030-0632 Wage/Benefit Transfer to TID # - - (9,728) (4,769) (3,583) (4,778) (5,000) (43,891) (33,586) (35,727) (34,882) (26,238) (34,439) (36,000) 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 1,917 1,781 1,910 2,862 1,938 3,275 3,000 8100-0010 Postage/Shipping - 21 - 61 - - - 8100-0210 Membership/Publications - 1,014 1,039 1,034 1,060 2,000 2,000 8170-4000 Gas & Diesel Fuel 765 909 666 431 309 750 800 2,682 3,725 3,615 4,388 3,307 6,025 5,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 343 807 399 53 388 1,000 1,000 EX70 (Other Operating) 8490-0000 General expenses 214 60 24 - - - - 73,041 59,644 62,689 78,741 49,410 73,786 75,300 Page 8.5 Village of Menomonee Falls 100-111 (Clerk Services) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 252,473 253,931 218,968 230,910 161,591 252,050 256,000 8001-0000 Overtime - 843 190 2,707 972 1,525 3,000 8001-2000 Vacation Payout - - 1,676 2,250 - - - 8002-0000 Part Time Wages 51,355 53,508 66,651 55,417 27,685 39,900 41,000 8003-1110 Election Workers Wages 26,317 55,502 28,649 90,461 33,356 30,000 90,000 8008-0000 Retirement/Severance - - 277 - - - - 330,145 363,784 316,411 381,745 223,604 323,475 390,000 EX20 (Fringe Benefits) 8010-0000 FICA 22,798 22,932 21,994 21,053 13,956 22,450 23,000 8011-0000 Pension-VMF 19,137 20,191 19,320 17,970 12,420 19,150 19,000 8013-0000 Health Insurance 59,477 52,703 51,189 66,379 50,760 77,225 80,000 8014-0000 Dental Insurance 3,303 2,711 2,504 3,634 2,795 4,250 4,000 8015-0000 Life Insurance 1,051 974 1,195 1,306 1,009 1,350 1,000 8016-0000 Worker's Comp Insurance 818 865 466 496 264 550 1,000 106,584 100,376 96,668 110,838 81,204 124,975 128,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,318 2,508 2,596 2,507 566 3,000 2,500 8080-0000 Travel Expenses 1,576 1,441 2,756 2,552 829 1,500 2,000 8100-0200 Dues & Subscriptions 10,247 10,145 10,428 10,655 11,722 11,000 10,500 15,141 14,094 15,780 15,714 13,117 15,500 15,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,867 2,607 2,142 3,383 1,239 2,500 2,500 8100-0010 Postage/Shipping 31,094 18,674 11,931 24,456 17,920 31,000 31,000 8100-0110 Elect Expenses 24,486 30,285 16,238 22,845 13,308 20,000 32,000 8100-0220 Notices & Publications 1,013 705 746 387 405 - - 8100-0230 Records Search 4,553 4,837 4,963 3,304 5,699 4,000 4,000 63,013 57,108 36,020 54,375 38,571 57,500 69,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment 7,800 7,800 7,800 - - - - EX60 (Contractual Services) 8300-1300 Tax Collection Services 32,602 36,449 36,290 36,886 33,134 37,700 38,000 8300-1301 Parcel List Maintenance 11,788 11,854 11,878 11,819 - 12,000 12,000 8300-1304 Muni Code Supplements 5,480 9,495 9,700 11,730 5,160 7,000 7,000 49,870 57,798 57,868 60,435 38,294 56,700 57,000 EX70 (Other Operating) 8440-0000 Erroneous Taxes 14,915 19 105 - 8,013 1,000 1,000 8440-2000 Collection Fees 8,350 7,859 7,575 7,850 5,956 7,000 7,000 8440-7010 Uncoll.Del.PP Taxes 14,576 8,595 5,421 4,704 - 3,000 3,000 8441-0000 Trailer Payments -Schools 2,991 3,186 - - - 4,000 4,000 40,832 19,659 13,101 12,554 13,969 15,000 15,000 613,385 620,619 543,648 635,661 408,759 593,150 674,500 Page 8.6 Village of Menomonee Falls 100-120 (Human Resources) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 46,818 48,393 45,438 49,395 35,329 49,675 51,000 8001-2000 Vacation Payout - - 826 187 - - - 8002-0000 Part Time Wages 7,370 13,475 15,173 14,546 10,773 12,150 12,000 54,188 61,868 61,437 64,128 46,102 61,825 63,000 EX20 (Fringe Benefits) 8010-0000 FICA 3,923 4,497 4,693 4,646 3,360 4,725 5,000 8011-0000 Pension-VMF 3,584 4,311 4,344 4,201 3,135 4,200 4,000 8013-0000 Health Insurance 13,308 14,229 15,007 14,229 10,863 14,475 15,000 8014-0000 Dental Insurance 747 747 747 783 602 800 1,000 8015-0000 Life Insurance 69 93 121 133 103 125 - 8016-0000 Worker's Comp Insurance 128 135 75 77 51 100 - 21,759 24,012 24,987 24,069 18,114 24,425 25,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - - - 100 100 8075-0000 Recruitment & Personnel 1,887 1,413 1,470 934 436 2,000 1,000 8076-0000 Employee Exams/Evaluations 5,923 6,027 3,350 3,539 4,089 3,500 4,500 8080-0000 Travel Expenses - - - - - 100 100 8088-0000 Relations/Recognition 3,543 2,085 1,289 1,649 1,342 3,000 3,000 8089-0000 Employee Assist.Program 5,250 6,111 6,148 6,536 4,798 6,800 6,800 16,603 15,636 12,257 12,658 10,665 15,500 15,500 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 30 30 30 30 30 30 100 92,580 101,546 98,711 100,885 74,911 101,780 103,600 Page 8.7 Village of Menomonee Falls 100-130 (Assessing) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX40 (Materials And Supplies) 8100-0000 Office Supplies 341 101 - - - 200 - EX60 (Contractual Services) 8300-1301 Parcel List Maintenance 11,788 11,854 11,878 11,819 12,033 12,000 12,000 8300-1305 DOR Manufactg Assessmt - 23,502 48,591 24,614 - 25,000 25,000 8310-1302 Assessing Services 249,500 144,000 144,000 146,000 114,000 146,000 146,000 261,288 179,356 204,469 182,433 126,033 183,000 183,000 261,629 179,457 204,469 182,433 126,033 183,200 183,000 Page 8.8 Village of Menomonee Falls 100-150 (Building Maintenance) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 84,550 76,031 67,239 34,681 26,849 37,900 40,000 8001-0000 Overtime - 3 - - - - - 8001-2000 Vacation Payout - - - 270 - - - 8002-0000 Part Time Wages 33,914 23,262 13,683 19,575 14,204 19,850 20,000 8008-0000 Retirement/Severance - 20,401 - 14,497 - - - 118,464 119,697 80,922 69,023 41,053 57,750 60,000 EX20 (Fringe Benefits) 8010-0000 FICA 8,860 9,353 6,531 4,759 2,977 4,425 5,000 8011-0000 Pension-VMF 7,924 7,440 5,758 3,744 2,792 3,925 4,000 8013-0000 Health Insurance 27,567 29,874 31,085 12,916 9,311 12,425 13,000 8013-0020 Health Ins Retiree - - 7,932 - - - - 8014-0000 Dental Insurance 1,547 1,568 1,547 711 516 700 1,000 8014-0010 Dental Ins Retiree - - 373 - - - - 8015-0000 Life Insurance 753 586 367 165 148 225 - 8016-0000 Worker's Comp Insurance 6,244 6,510 2,562 2,210 1,242 2,575 3,000 52,895 55,331 56,155 24,505 16,986 24,275 26,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 196 - 145 1,150 110 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 9,852 8,483 17,344 6,090 3,634 8,000 6,500 8110-0000 Department Supplies 399 710 1,637 987 1,553 1,500 1,000 8110-0100 Small Equip./Tools 189 181 43 - 300 200 200 8110-1501 Custodial Supplies 11,099 12,118 11,873 10,049 5,278 10,000 10,000 21,539 21,492 30,897 17,126 10,765 19,700 17,700 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 28,304 29,838 43,371 40,712 19,222 30,000 30,000 8162-4000 RM-Vehicles - - - 62 338 - - 28,304 29,838 43,371 40,774 19,560 30,000 30,000 EX47 (Property & Equipment) 8188-3001 Equipment - - - 29 - - - EX50 (Utilities) 8200-0010 Light/Power 118,773 125,940 122,734 121,201 77,375 125,000 125,000 8200-0020 Heat (Gas & Oil) 39,300 42,479 23,142 25,625 15,973 40,000 40,000 8200-0030 Water/Sewer VMF 6,260 6,636 6,725 6,450 2,709 7,000 7,000 164,333 175,055 152,601 153,276 96,057 172,000 172,000 EX60 (Contractual Services) 8300-0000 Contracts 36,090 14,900 29,204 26,294 22,172 38,500 34,800 8300-1501 Mechanicals Contract 14,513 16,787 9,067 2,476 5,339 14,700 34,800 8300-1502 Custodial Contract 5,558 9,238 20,110 25,619 18,099 27,000 27,000 56,161 40,925 58,381 54,389 45,610 80,200 96,600 441,892 442,338 422,472 360,272 230,141 384,925 403,300 Page 8.9 Village of Menomonee Falls 100-160 (Insurances) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation 33,216 10,334 380 6,150 - 30,000 30,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 5,718 5,718 6,452 6,086 9,679 5,800 7,000 8610-0011 Employment Practice Liability 3,562 5,190 6,259 7,090 10,615 8,000 8,000 8610-0012 Crime Policy 1,544 1,020 1,844 1,808 2,103 2,000 2,000 8610-0030 Boiler & Machinery 905 1,100 1,100 1,724 2,738 1,800 2,000 8610-0040 Volunteer Insurances 2,847 3,157 2,864 310 220 350 300 8610-0050 Prop Damage Insurance 17,469 23,670 27,152 27,500 46,760 40,200 43,000 8610-0060 Prop Damage-Vehicles 16,335 16,075 21,817 20,419 32,923 23,500 26,000 8610-0090 Oral Surgery 265 - - - - - - 8610-0500 Fitness Reimb - Fire 100 150 - 200 - - - 8610-0600 Voluntary Benefit Fees 500 500 - - - - - 8610-0700 EFlex FSA 2,081 2,774 3,522 3,632 2,366 3,000 3,000 8612-0000 Claims Settled - - - - 2,094 - - 51,326 59,354 71,010 68,769 109,498 84,650 91,300 84,542 69,688 71,390 74,919 109,498 114,650 121,300 Page 8.10 Village of Menomonee Falls 100-170 (Legal & Judicial) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 296,047 321,204 302,606 375,095 263,610 374,075 386,000 8001-0000 Overtime - 35 9 45 - - - 8001-2000 Vacation Payout - - - 402 - - - 8002-0000 Part Time Wages - 118 310 - - - - 8004-0000 Temporary Help 7,023 4,816 18,978 16,753 13,827 20,375 20,000 8008-0000 Retirement/Severance 22,183 - 21,408 - - - - 325,253 325,253 325,253 325,253 325,253 325,253 325,253 EX20 (Fringe Benefits) 8010-0000 FICA 23,726 23,674 25,605 28,231 19,588 30,175 31,000 8011-0000 Pension-VMF 17,527 20,208 19,093 22,478 16,419 23,350 24,000 8013-0000 Health Insurance 55,702 79,896 74,852 84,617 61,321 82,750 85,000 8014-0000 Dental Insurance 3,118 4,208 3,742 4,676 3,410 4,600 4,000 8015-0000 Life Insurance 904 927 862 1,069 912 1,325 1,000 8016-0000 Worker's Comp Insurance 946 801 476 502 322 675 - 101,923 101,923 101,923 101,923 101,923 101,923 101,923 EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,112 5,713 3,902 4,421 4,775 7,800 8,000 8080-0000 Travel Expenses 741 978 964 2,346 547 2,990 2,000 8082-0000 Clerical Allowance 550 600 300 790 450 1,000 1,000 4,403 4,403 4,403 4,403 4,403 4,403 4,403 EX40 (Materials And Supplies) 8100-0000 Office Supplies 477 621 114 197 668 1,200 1,200 8100-0170 Charge Card Fees 5,205 4,924 5,186 1,697 - - - 8100-0205 Legal Resources 11,218 11,409 15,198 9,709 13,692 12,200 13,700 8100-0210 Membership/Publications 1,042 1,054 862 1,046 1,068 1,600 1,600 8110-1701 Transcripts - - - - - 200 200 17,942 17,942 17,942 17,942 17,942 17,942 17,942 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - - 8,939 - 9,000 10,000 EX60 (Contractual Services) 8310-0000 Legal Services 102,662 61,252 62,468 37,133 13,708 74,000 72,000 8310-0007 Real Estate Fees - 3,833 - 455 111 400 1,700 8310-0008 Court Fees 232 345 60 1,861 634 2,550 2,600 8310-0011 Prosecutor 37,881 - - - - - - 140,775 65,430 62,528 39,449 14,453 76,950 76,300 EX70 (Other Operating) 8100-0002 Teen Court Expense - - - - 13 - - 8310-0040 Witness Fees - - (15) - - - - - - (15) - 13 - - 590,296 546,616 556,980 602,462 415,075 650,265 665,000 Page 8.11 Village of Menomonee Falls 100-180 (Community Life) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 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 4,225 4,375 4,450 4,175 4,300 5,000 5,000 8110-7411 VC-Parade Admin 675 - - - - 1,000 1,000 5,900 5,375 5,450 5,175 5,300 7,000 7,000 EX43 (Community Events) 8110-7401 Community Events 442 452 282 181 66 - 200 8110-7402 Fireworks 14,500 17,000 17,000 20,000 - - - 8110-7403 Senior Transportation 54,161 50,708 57,707 59,446 36,605 56,000 56,000 8110-7404 Parades/Celebrations 6,000 10,000 10,000 10,000 7,131 - 10,000 8110-7412 ASCAP Music 334 331 337 336 343 350 400 75,437 78,491 85,326 89,963 44,145 56,350 66,600 81,337 83,866 90,776 95,138 49,445 63,350 73,600 Page 8.12 Village of Menomonee Falls 100-190 (Financial Services) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 157,509 184,493 187,399 209,929 160,588 227,000 234,000 8001-0000 Overtime 49 55 208 - - 175 - 8002-0000 Part Time Wages - - 816 - - - - 8008-0000 Retirement/Severance - - - 515 - - - 157,558 184,548 188,423 210,444 160,588 227,175 234,000 EX20 (Fringe Benefits) 8010-0000 FICA 11,517 13,407 13,719 15,160 11,652 17,375 18,000 8011-0000 Pension-VMF 9,958 12,872 12,844 13,781 10,944 15,450 16,000 8013-0000 Health Insurance 19,293 29,807 49,205 49,913 45,468 60,625 62,000 8014-0000 Dental Insurance 1,506 4,158 2,424 2,713 2,501 3,325 3,000 8014-0010 Dental Ins Retiree - - 716 - - - - 8015-0000 Life Insurance 199 261 250 328 304 475 - 8016-0000 Worker's Comp Insurance 516 399 269 278 186 375 - 42,989 60,904 79,427 82,173 71,055 97,625 99,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 315 270 270 135 - 1,300 1,300 8080-0000 Travel Expenses - - - - - 100 100 315 270 270 135 - 1,400 1,400 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,349 1,095 1,143 1,703 1,302 1,900 1,900 8100-0210 Membership/Publications 475 275 1,000 683 565 800 800 8110-0200 Small Equipment 303 - 114 395 - 500 500 2,127 1,370 2,257 2,781 1,867 3,200 3,200 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 78,418 48,954 63,677 42,850 44,550 75,000 60,000 8300-1902 Management Services 505 505 - - - - - 8300-1920 Bank Charges & Fees 10,805 13,344 13,153 13,386 9,087 13,000 13,000 8315-0000 OPEB Appraisal - - 3,700 - - 3,850 - 89,728 62,803 80,530 56,236 53,637 91,850 73,000 EX70 (Other Operating) 8450-0000 Penalties & Interest - - 20,676 - 5 - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses - 167 1,616 2,295 2,111 2,000 2,500 292,717 310,062 373,199 354,064 289,263 423,250 413,100 Page 8.13 Village of Menomonee Falls 100-195 (IT) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 171,108 187,284 173,316 189,644 135,854 191,275 196,000 8001-0000 Overtime 2,513 2,698 2,636 1,009 1,848 1,750 2,000 173,621 189,982 175,952 190,653 137,702 193,025 198,000 EX20 (Fringe Benefits) 8010-0000 FICA 12,630 13,795 13,474 13,782 10,046 14,775 15,000 8011-0000 Pension-VMF 11,514 13,204 12,542 12,426 9,369 13,125 13,000 8012-0000 Pension-EEE Share 8 - - - - - - 8013-0000 Health Insurance 42,777 47,853 48,235 45,737 34,916 46,550 48,000 8014-0000 Dental Insurance 2,379 2,490 2,379 2,496 1,916 2,550 3,000 8015-0000 Life Insurance 515 552 583 664 554 825 1,000 8016-0000 Worker's Comp Insurance 517 410 238 239 157 325 - 70,340 78,304 77,451 75,344 56,958 78,150 80,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 29 - - - 7,000 7,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses - 92 - - - 2,000 2,000 - 121 - - - 9,500 9,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 149 158 184 202 159 2,500 2,500 8100-0150 Cabling Supplies 435 - 313 - - 500 500 8100-0155 Security Supplies 226 2,407 894 893 587 1,000 1,000 8100-0195 A/V - Supplies 541 501 - 44 222 500 500 8100-0210 Membership/Publications - - - - - 500 500 8110-0000 Department Supplies 205 701 101 1,168 104 2,700 2,700 8110-0200 Small Equipment 79 - - 93 - 1,000 1,000 8130-0000 Computer Supplies 28,082 31,601 34,947 31,611 22,466 24,000 24,000 29,717 35,368 36,439 34,011 23,538 32,700 32,700 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 3,495 1,334 1,344 2,055 3,343 6,000 6,000 8160-0200 RM - Security System 3,979 1,971 14,016 2,766 632 10,500 2,500 8160-8002 RM-Cabling 2,948 757 1,217 1,726 1,349 9,000 4,000 8162-8000 RM-Computer Hardware 10,307 11,346 8,001 4,064 6,541 14,000 11,000 8162-9000 RM-Telephone System 4,388 3,020 521 987 40 5,000 5,000 25,117 18,428 25,099 11,598 11,905 44,500 28,500 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 59,077 60,263 62,990 42,348 37,173 56,700 42,900 8152-6005 Rent - Datacenter - - - - 10,597 30,000 21,600 59,077 60,263 62,990 42,348 47,770 86,700 64,500 EX47 (Property & Equipment) 8190-4000 Security System 628 8,565 14,385 7,758 4,850 10,000 5,000 8190-5000 Telephone System 109 890 613 - - 1,500 1,500 8190-6000 Furnishings - - - - - 500 500 8190-8000 Computer Hardware 75,909 94,849 188,289 147,967 31,369 307,120 361,000 8190-8095 A/V System 3,405 2,664 - 337 63 6,000 6,000 8190-8100 Computer Software 52,395 44,306 3,859 21,661 2,722 35,450 18,000 8190-9000 Rev Capital Fund Payment 4,000 2,950 2,950 2,950 - 2,948 - 136,446 154,224 210,096 180,673 39,004 363,518 392,000 EX50 (Utilities) 8210-0000 Telephone Service 47,893 51,431 53,661 50,693 28,304 60,000 60,000 8211-0000 Emergency Notification Service 1,463 722 643 679 206 1,000 1,000 8211-0001 Alarm Monitoring Service - - 500 500 500 1,500 1,500 8212-0000 Teletype 2,994 2,910 2,994 3,036 2,277 3,036 3,000 8212-0001 Cellular Data Service 12,280 15,942 14,303 15,797 14,340 18,210 26,000 8212-0003 Cellular Telephone Service 9,218 8,785 8,878 9,576 7,383 10,000 10,000 8212-0004 Internet Service 22,440 25,360 26,546 19,855 20,149 28,608 36,000 8212-0005 WAN Service 49,097 50,273 71,108 78,823 68,957 125,720 126,000 8212-0010 Cable TV Service 255 294 1,205 921 894 2,160 13,000 Page 8.14 Village of Menomonee Falls 100-195 (IT) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget 145,640 155,717 179,838 179,880 143,010 250,234 276,500 EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen 59,448 63,953 62,162 62,162 62,050 68,000 65,000 8213-0002 Website Hosting Service 13,569 24,597 25,257 24,350 24,278 25,065 26,000 8213-0004 Website Development - - 300 2,331 4,150 6,100 6,000 8301-0000 IT Maint/Support 204,202 231,896 258,572 252,786 194,771 321,316 341,000 8302-0000 Consulting 72,144 73,874 60,612 13,230 2,995 79,050 84,000 349,363 394,320 406,903 354,859 288,244 499,531 522,000 989,321 1,086,727 1,174,768 1,069,366 748,131 1,557,858 1,603,700 Page 8.15 Village of Menomonee Falls 100-196 (Dispatch 911) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 589,351 598,165 519,326 122,740 9,225 9,150 - 8001-0000 Overtime 11,652 14,896 - 338 1,161 - - 8001-2000 Vacation Payout - - - - 1,021 - - 8001-2002 Comp-Time Payout - - 18,964 7,532 2,452 - - 8002-0000 Part Time Wages - 1,630 29,637 7,373 112 475 - 8008-0000 Retirement/Severance - - - 5,335 6,185 31,975 - 601,003 614,691 567,927 143,318 20,156 41,600 - EX20 (Fringe Benefits) 8010-0000 FICA 43,304 44,101 43,943 10,361 1,548 3,175 - 8011-0000 Pension-VMF 40,155 42,545 41,161 9,006 933 2,825 - 8013-0000 Health Insurance 187,797 221,494 177,117 33,130 4,815 2,550 - 8014-0000 Dental Insurance 9,571 8,519 9,408 1,708 252 125 - 8015-0000 Life Insurance 1,196 1,177 1,264 309 32 25 - 8016-0000 Worker's Comp Insurance 1,852 1,458 798 169 35 75 - 283,875 319,294 273,691 54,683 7,615 8,775 - EX30 (Employee Training/Expense) 8070-0000 Training & Education 810 707 - - - - - EX40 (Materials And Supplies) 8100-0000 Office Supplies 95 273 402 - - - - 8100-0210 Membership/Publications - 15 15 - - - - 8110-0000 Department Supplies - 580 - - - - - 8110-0003 Alarm Mailing Postage 577 - 956 532 611 - - 672 868 1,373 532 611 - - EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 4,680 4,680 9,720 405 - 850 - 8162-4100 RM-Radio Equip. 1,810 1,119 3,098 2,979 - - - 6,490 5,799 12,818 3,384 - 850 - EX47 (Property & Equipment) 8188-4100 Radio Hardware - 400 130 370 - - - 8190-5901 Telephone Accessories 25 - - 192 - - - 25 400 130 562 - - - 892,875 941,759 855,939 202,479 28,382 51,225 - Page 8.16 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 4,552,439 4,656,052 4,963,917 5,329,833 3,745,022 5,351,575 5,624,000 8001-0000 Overtime 97,595 112,426 65,355 97,651 52,853 97,975 113,000 8001-2000 Vacation Payout 44,767 55,486 46,733 47,223 48,588 52,275 50,000 8001-2001 Holiday Payout 44,459 53,297 51,853 54,338 - 53,500 54,000 8001-2002 Comp-Time Payout 60,832 76,012 54,482 92,481 56,481 97,350 112,000 8002-0000 Part Time Wages 157,289 138,081 143,945 177,418 95,996 151,600 150,000 8008-0000 Retirement/Severance 40,624 31,099 38,755 74,436 69,985 - 204,000 4,998,005 5,122,453 5,365,040 5,873,380 4,068,925 5,804,275 6,307,000 EX20 (Fringe Benefits) 8010-0000 FICA 368,063 374,530 385,690 427,734 295,301 442,800 481,000 8011-0000 Pension-VMF 684,505 505,026 498,622 514,552 404,551 588,225 650,000 8012-0000 Pension-EE (VMF Paid) 283,126 289,825 282,480 267,804 186,344 268,850 259,000 8013-0000 Health Insurance 709,174 788,132 929,778 935,477 716,858 984,825 1,066,000 8013-0020 Health Ins Retiree - - 4,600 - - - - 8014-0000 Dental Insurance 52,337 52,835 57,621 61,809 46,334 65,525 64,000 8015-0000 Life Insurance 8,328 8,514 9,328 10,748 7,622 10,575 11,000 8016-0000 Workers' Comp Insurance 218,606 173,954 104,550 105,143 65,381 135,850 148,000 8020-0000 VEBA 16,314 12,782 5,027 1,862 2,040 - - 8021-0000 Nationwide - VMF 9,000 9,000 6,030 5,400 - 9,000 9,000 8030-0200 Wage/Bene Tfr-Spec Rev (16,812) - - - - - - 2,332,641 2,214,598 2,283,726 2,330,529 1,724,431 2,505,650 2,688,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 49,277 45,216 62,659 45,902 26,724 45,000 44,000 8070-0020 Education Reimbursement 504 7,034 5,300 5,495 - 3,000 2,000 8075-0000 Recruitment & Personnel 2,773 2,893 1,101 1,791 1,381 2,000 1,500 8076-0000 Employee Exams/Evaluations 5,036 3,806 3,622 6,065 2,619 2,000 3,000 8080-0000 Travel Expenses 518 301 283 504 415 500 500 8090-0000 Uniforms 34,068 37,858 31,203 33,040 36,019 37,000 32,000 92,176 97,108 104,168 92,797 67,158 89,500 83,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,963 2,731 2,402 2,004 1,769 3,000 3,000 8100-0010 Postage/Shipping 3,016 3,088 2,334 2,542 1,908 3,000 3,000 8100-0025 Printing 1,515 - - 3,392 581 2,500 2,000 8100-0170 Charge Card Fees 1,878 2,977 3,525 4,971 1,956 3,000 3,000 8110-0000 Department Supplies 8,355 7,217 8,950 7,529 5,614 8,000 8,000 8110-0001 Towing & Storage 1,536 2,148 3,249 1,212 - 1,000 500 8110-0002 Red Tags (30) (15) - 100 (33) - - 8110-0200 Small Equipment 2,962 3,999 3,716 3,719 2,362 4,000 4,000 8110-0201 Motorcycle Program 3,141 3,178 3,178 - - - - 8110-2001 Investigative Expenses 3,017 4,897 4,900 5,599 3,273 5,000 4,000 8150-0000 Accreditation Expenses 550 1,767 600 141 1,253 1,000 500 8170-4000 Gas & Diesel Fuel 129,583 121,306 94,236 73,645 40,882 110,000 100,000 8170-4020 Supplies-Vehicles 487 1,767 1,714 2,185 726 2,000 2,500 158,973 155,060 128,804 107,039 60,291 142,500 130,500 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios - - - - 10 - - 8162-3000 RM-Equipment 4,470 1,696 2,929 1,628 1,044 2,000 2,000 8162-4000 RM-Vehicles 58,689 52,485 53,426 46,952 25,711 50,000 50,000 8162-4100 RM-Radio Equip. 3,000 2,963 3,000 4,124 2,948 3,000 3,000 66,159 57,144 59,355 52,704 29,713 55,000 55,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 65,946 85,074 85,606 94,800 101,738 94,000 100,000 8188-4100 Radio Hardware 2,000 1,075 746 1,000 1,641 3,000 3,000 8190-6000 Furnishings 838 410 988 670 - 1,000 1,000 8190-6400 PD Fixed Assets 6,897 10,476 9,492 7,494 8,469 9,000 9,000 8190-8102 Software Modif/Adjust 1,822 1,874 - 22,600 - - - 8190-9000 Rev Capital Fund Payment 11,250 11,243 - - - - 26,000 88,753 110,152 96,832 126,564 111,848 107,000 139,000 Page 8.17 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX50 (Utilities) 8200-0010 Light/Power 2,716 2,427 3,000 3,533 1,904 2,200 2,200 8200-0020 Heat (Gas & Oil) 376 751 374 (80) - 1,500 1,000 3,092 3,178 3,374 3,453 1,904 3,700 3,200 EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 19,528 128,764 13,680 13,524 28,262 28,000 36,000 8304-0000 Crossing Guard Contract 94,478 92,359 82,363 85,684 82,418 82,500 82,500 114,006 221,123 96,043 99,208 110,680 110,500 118,500 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - 13,976 13,976 - 13,976 14,000 7,853,805 7,980,816 8,151,318 8,699,650 6,174,950 8,832,101 9,538,200 Page 8.18 Village of Menomonee Falls 100-210 (EMS) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - - - 1,177,483 719,823 1,171,625 1,529,000 8001-0000 Overtime - - - 143,726 89,323 11,175 36,000 8001-2000 Vacation Payout - - - 18,295 10,327 - - 8001-2001 Holiday Payout - - - 1,806 - - - 8002-0000 Part Time Wages - - - 723,591 433,749 1,206,450 795,000 8008-0000 Retirement/Severance - - - 13,516 10,430 - - - - - 2,078,417 1,263,652 2,389,250 2,360,000 EX20 (Fringe Benefits) 8010-0000 FICA - - - 146,475 94,178 182,750 180,000 8011-0000 Pension-VMF - - - 162,092 133,932 193,950 216,000 8012-0000 Pension-EE (VMF Paid) - - - 11,563 3,962 45,475 32,000 8013-0000 Health Insurance - - - 243,784 170,924 256,750 375,000 8014-0000 Dental Insurance - - - 13,029 9,274 14,800 20,000 8015-0000 Life Insurance - - - 2,110 1,656 4,175 5,000 8016-0000 Workers' Comp Insurance - - - 48,722 40,128 83,375 83,000 8021-0000 Nationwide - VMF - - - 1,800 - - - - - - 629,575 454,054 781,275 911,000 EX30 (Employee Training/Expense) 8070-0003 Training-EMS - - 2,302 7,589 3,435 10,000 10,000 EX40 (Materials And Supplies) 8110-2201 Tech Supplies & Expenses - - - 17,869 10,200 20,000 20,000 8110-2202 Ambulance Supplies - - - 48,189 34,856 38,500 40,000 8170-4000 Gas & Diesel Fuel - - - 4,578 9,814 20,000 20,000 - - - 70,636 54,870 78,500 80,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles - - - 1,640 20,243 15,000 15,000 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - - 49,000 - 88,000 123,000 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp - - - 64,904 49,774 48,000 50,000 8160-4200 EMS 800 Mhz Radio - - - 8,915 20,000 20,000 21,000 - - - 73,819 69,774 68,000 71,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - - 10,482 - - 13,000 - - 2,302 2,921,158 1,866,028 3,430,025 3,583,000 Page 8.19 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,113,839 1,198,783 1,118,462 108,034 221,474 147,925 187,000 8001-0000 Overtime 30,299 95,480 45,344 19,978 29,048 1,250 4,000 8001-2000 Vacation Payout - - 19,543 2,477 720 - - 8002-0000 Part Time Wages 469,757 583,412 834,443 352,867 389,220 134,050 89,000 8003-2200 Volunteer Wages 3,338 6,549 49,641 - - - - 8008-0000 Retirement/Severance - - 11,542 1,502 - - - 1,617,233 1,884,224 2,078,975 484,858 640,462 283,225 280,000 EX20 (Fringe Benefits) 8010-0000 FICA 121,171 170,794 155,320 44,830 48,524 21,675 21,000 8011-0000 Pension-VMF 208,473 156,247 144,797 35,683 47,112 23,500 26,000 8012-0000 Pension-EE (VMF Paid) 88,199 19,628 24,332 6,189 1,321 6,250 5,000 8013-0000 Health Insurance 188,052 266,549 271,483 32,911 43,229 27,650 41,000 8014-0000 Dental Insurance 13,904 14,266 15,169 2,703 3,236 1,825 2,000 8015-0000 Life Insurance 2,220 2,082 1,916 607 630 575 - 8016-0000 Workers' Comp Insurance 86,340 59,856 47,239 5,719 4,688 9,750 10,000 8019-0000 ICMA-VMF 5,481 - - - - - - 8021-0000 Nationwide - VMF - - 2,970 1,800 - - - 713,840 689,422 663,226 130,442 148,740 91,225 105,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 540 36 - 475 - - - 8070-0002 Training-Admin 553 2,580 1,476 780 1,246 1,000 1,000 8070-0003 Training-EMS 11,642 11,288 8,616 246 72 - - 8070-0004 Training-Fire 7,015 5,513 4,780 8,879 3,602 7,500 6,500 8070-0006 Training-Prev 1,011 560 15 - - 750 800 8070-0020 Education Reimbursement 3,780 - 385 355 225 3,000 2,000 8070-0021 Volunteer reimbursements 127,810 105,560 50 - - - - 8075-0000 Recruitment & Personnel 4,115 2,276 2,175 1,033 2,214 3,000 3,000 8076-0000 Employee Exams/Evaluations 18,429 15,106 10,541 11,980 6,247 12,000 11,000 8080-0000 Travel Expenses 96 - 50 - - 200 200 8090-0000 Uniforms 13,045 14,374 20,950 32,408 7,653 16,000 16,000 8100-0200 Dues & Subscriptions 2,220 1,906 1,805 2,558 2,096 2,000 2,000 190,256 159,199 50,843 58,714 23,355 45,450 42,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,077 1,124 1,211 871 584 1,200 1,200 8100-0010 Postage/Shipping 904 896 684 1,376 541 1,200 1,200 8110-0000 Department Supplies 3,330 1,227 1,700 1,600 2,109 2,000 2,000 8110-2201 Tech Supplies & Expenses 21,215 10,108 22,261 21,732 14,109 15,000 15,000 8110-2203 Fire Prevention 1,440 919 997 961 1,306 1,000 1,300 8110-2205 Hazard Material 700 - - 150 - 750 500 8170-2000 Supplies-Building 5,499 3,924 5,501 6,925 5,177 8,500 8,500 8170-4000 Gas & Diesel Fuel 51,793 56,001 38,744 32,405 13,116 17,500 17,500 85,958 74,199 71,098 66,020 36,942 47,150 47,200 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 4,955 952 4,855 7,677 501 4,000 4,000 8162-2000 RM-Building 36,221 25,270 28,931 27,863 15,590 27,000 26,000 8162-4000 RM-Vehicles 75,865 69,609 178,478 74,863 52,896 45,000 46,000 117,041 95,831 212,264 110,403 68,987 76,000 76,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 2,176 - - - - - - EX47 (Property & Equipment) 8186-2501 Station #1 250 - - - - - - 8186-2502 Station #2 250 - - - - - - 8186-2503 Station #3 250 - - - - - - 8186-2504 Station #4 249 - - - - - - 8188-4000 Vehicle Purchases - - 70 165 - - - 8188-4100 Radio Hardware 2,132 1,236 3,517 365 738 2,000 1,000 8190-6000 Furnishings 316 - 210 - - 500 500 8190-9000 Rev Capital Fund Payment 79,665 85,000 246,000 310,000 - 260,000 297,000 Page 8.20 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget 83,112 86,236 249,797 310,530 738 262,500 298,500 EX50 (Utilities) 8200-0010 Light/Power 48,797 46,272 52,102 61,345 40,543 50,000 50,000 8200-0020 Heat (Gas & Oil) 30,550 46,351 20,997 32,497 21,710 43,000 42,000 8200-0030 Water/Sewer VMF 5,055 4,174 5,215 7,697 3,762 6,500 6,000 8200-2201 Alarm System 2,100 - - - - - - 86,502 96,797 78,314 101,539 66,015 99,500 98,000 EX60 (Contractual Services) 8160-4200 FD 800 Mhz Radio 9,835 128,764 13,680 3,506 8,292 7,000 8,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - 13,976 3,494 - 13,976 1,000 EX40 (Materials And Supplies) 8110-2202 Ambulance Supplies 34,171 34,816 36,364 1,660 - - - EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp 35,448 50,014 57,117 - - - - 2,975,572 3,299,502 3,525,654 1,271,166 993,531 926,026 956,200 Page 8.21 Village of Menomonee Falls 100-230 (Public Fire Protection) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,659,499 1,647,366 1,573,861 1,573,861 1,181,250 1,575,000 1,575,000 1,659,499 1,647,366 1,573,861 1,573,861 1,181,250 1,575,000 1,575,000 Page 8.22 Village of Menomonee Falls 100-260 (Weed Control) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 23,429 11,969 26,846 24,900 17,990 25,250 23,000 8001-0000 Overtime - 30 - - - - - 8008-0000 Retirement/Severance - - - - 5,343 - - 23,429 11,999 26,846 24,900 23,333 25,250 23,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,746 893 1,820 1,858 1,744 1,925 2,000 8011-0000 Pension-VMF 1,562 837 1,657 1,641 1,223 1,725 2,000 8012-0000 Pension-EE (VMF Paid) 12 - - - - - - 8013-0000 Health Insurance 1,365 726 5,819 5,518 4,557 5,625 6,000 8014-0000 Dental Insurance 283 142 283 297 248 300 - 8015-0000 Life Insurance 109 59 151 157 108 150 - 8016-0000 Workers' Comp Insurance 88 (187) 709 770 544 1,125 1,000 5,165 2,470 10,439 10,241 8,424 10,850 11,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 242 - - - - - - EX60 (Contractual Services) 8300-0000 Contracts 5,632 5,636 2,127 4,946 34 4,000 4,000 34,468 20,105 39,412 40,087 31,791 40,100 38,000 Page 8.23 Village of Menomonee Falls 100-280 (Emergency Government) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies - 113 12 845 - 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 716 169 12 6 - 750 800 8162-4300 RM-Sirens 3,550 - 960 3,488 1,635 3,550 3,600 4,266 169 972 3,494 1,635 4,300 4,400 EX50 (Utilities) 8200-2801 Recurring Charges 698 727 734 - - 700 700 4,964 1,009 1,718 4,339 1,635 5,700 5,800 Page 8.24 Village of Menomonee Falls 100-290 (Public Safety Commission) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel - - - 52 115 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 20,548 8,826 12,391 9,803 7,368 13,000 13,000 EX60 (Contractual Services) 8300-2901 HAWS Contract 9,570 9,570 19,140 9,570 - 9,570 9,600 30,118 18,396 31,531 19,425 7,483 23,070 23,100 Page 8.25 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 783,032 771,350 746,312 811,296 594,643 871,875 900,000 8001-0000 Overtime 50,344 49,539 39,372 53,493 29,361 55,000 55,000 8001-2000 Vacation Payout - - 1,937 2,168 3,410 - - 8001-2002 Comp-Time Payout - - 1,309 1,268 182 - - 8004-0000 Temporary Help - 292 26,082 4,702 11,269 5,000 10,000 8008-0000 Retirement/Severance 14,496 - 1,032 829 417 - - 847,872 821,181 816,044 873,756 639,282 931,875 965,000 EX20 (Fringe Benefits) 8010-0000 FICA 63,923 59,276 60,617 63,870 47,071 71,300 74,000 8011-0000 Pension-VMF 56,632 56,562 54,242 56,665 42,552 63,025 64,000 8013-0000 Health Insurance 238,159 243,694 251,665 208,986 156,246 217,025 234,000 8013-0020 Health Ins Retiree - - 6,668 - - - - 8014-0000 Dental Insurance 13,342 12,716 15,880 11,733 9,164 11,975 13,000 8014-0010 Dental Ins Retiree - - 29 - - - - 8015-0000 Life Insurance 3,429 2,977 2,607 2,701 2,208 3,325 4,000 8016-0000 Worker's Comp Insurance 40,006 33,052 24,604 26,786 18,854 39,175 41,000 8030-0000 Wage/Benefit Transfers (5,850) (1,537) (7,953) (4,115) (9,443) (5,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (243,723) (285,066) (297,525) (273,887) (180,872) (253,330) (268,000) 165,918 121,674 110,834 92,739 85,780 147,495 157,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 24 430 - 1,210 100 500 500 8090-0000 Uniforms/Protective Equipment 10,789 13,812 16,955 16,525 13,640 14,500 16,000 10,813 14,242 16,955 17,735 13,740 15,000 16,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 216 518 473 675 208 500 500 8100-0210 Membership/Publications 583 928 561 850 753 400 400 8110-0000 Department Supplies 7,738 9,184 8,234 11,407 4,135 8,000 8,000 8110-1201 Safety Supplies 460 - - - - - - 8170-4000 Gas & Diesel Fuel 181,168 98,962 72,507 63,529 83,897 150,000 140,000 8182-1400 Street Light Projects 5,300 (8,430) 78,785 (2,614) 18,045 45,000 50,000 8182-1401 Traffic Signals 7,855 3,540 10,711 13,322 2,927 10,000 10,000 8182-1402 Signs & Markings 9,121 12,656 19,110 16,846 22,346 15,000 15,000 8182-1403 Street Repairs - Small 7,075 8,323 7,444 10,265 4,781 7,500 7,500 8182-1404 Street/Road Maint/Repair 700,000 699,139 641,836 700,874 89,778 700,000 700,000 8182-1405 Storm Sewer Maintenance - - - 28 - - - 8182-1407 Priv.Driv.Culvert Repair 3,189 2,790 4,230 4,666 794 3,000 3,000 8182-1410 Pavement Marking 36,024 37,168 10,633 10,857 2,598 38,000 38,000 958,729 864,778 854,524 830,705 230,262 977,400 972,400 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights 13,049 (10,360) 43,079 (8,531) 24,084 12,000 13,000 8162-4001 RM-Fuel System 6,877 1,822 3,751 6,506 862 8,000 8,000 8162-4100 RM-Radio Equip. 1,192 1,466 1,490 - - 1,000 1,000 21,118 (7,072) 48,320 (2,025) 24,946 21,000 22,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 964 239 1,087 779 38 500 1,000 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 3,263 99 3,379 41,756 2,071 8,000 8,000 8188-4100 Radio Hardware - - - - - 500 500 8190-9000 Rev Capital Fund Payment 217,339 250,000 253,000 440,000 - 525,000 626,000 220,602 250,099 256,379 481,756 2,071 533,500 634,500 EX50 (Utilities) 8200-4001 Street Light Power 462,189 475,510 475,805 514,334 338,893 475,000 485,000 8200-4002 Traffic Signal Power 17,233 19,283 18,006 17,688 12,135 19,000 19,000 479,422 494,793 493,811 532,022 351,028 494,000 504,000 EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 636 570 542 486 280 2,500 2,000 Page 8.26 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget 8110-4001 Sand/Salt/Calciumchloride 582,596 373,045 309,191 505,334 162,984 350,000 360,000 8110-4002 Welding Supplies 7,066 7,621 6,579 6,154 4,392 7,000 7,000 8110-4007 Alternative Fuel Supplies 449 1,499 672 965 1,688 2,500 2,500 8110-4101 Household Hazardous Mater - - - - 55 - - 590,747 382,735 316,984 512,939 169,399 362,000 371,500 EX60 (Contractual Services) 8300-0000 Contracts 68,600 60,490 68,794 75,880 25,300 100,000 85,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 9,935 10,129 10,661 11,204 7,376 10,000 10,000 8495-0000 Vlg Bd - Special Projects 17,950 - - - - - - 27,885 10,129 10,661 11,204 7,376 10,000 10,000 3,392,670 3,013,288 2,994,393 3,427,490 1,549,222 3,592,770 3,738,900 Page 8.27 Village of Menomonee Falls 100-420 (Equipment Maintenance) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 151,223 163,205 162,831 194,496 131,869 186,825 194,000 8001-0000 Overtime 10,665 7,832 4,363 9,080 2,942 10,000 10,000 8001-2000 Vacation Payout - - 312 319 325 - - 8001-2002 Comp-Time Payout - - 121 64 17 - - 161,888 171,037 167,627 203,959 135,153 196,825 204,000 EX20 (Fringe Benefits) 8010-0000 FICA 12,152 12,779 12,764 15,224 10,144 15,050 16,000 8011-0000 Pension-VMF 10,807 11,941 11,596 13,393 9,190 13,375 14,000 8013-0000 Health Insurance 30,587 32,450 34,224 32,451 20,894 27,850 29,000 8014-0000 Dental Insurance 1,657 1,644 1,644 1,724 1,126 1,500 2,000 8015-0000 Life Insurance 340 363 371 393 350 600 1,000 8016-0000 Worker's Comp Insurance 8,186 7,018 4,924 5,354 3,978 8,275 9,000 63,729 66,195 65,523 68,539 45,682 66,650 71,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 579 - 140 2,610 - 2,000 2,000 8090-0000 Uniforms 7,839 8,127 9,054 8,303 6,384 9,500 9,500 8,418 8,127 9,194 10,913 6,384 11,500 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 180 2,731 1,032 - - - - 8100-0210 Membership/Publications 4,571 3,514 3,601 3,638 3,757 2,000 2,000 8110-0000 Department Supplies 127,706 158,526 144,114 159,577 107,245 155,000 155,000 8110-0009 Plow blade costs 26,621 22,633 11,389 6,681 9,590 15,000 15,000 8110-0100 Small Equip./Tools 2,074 2,985 2,986 1,948 1,481 4,000 4,000 161,152 190,389 163,122 171,844 122,073 176,000 176,000 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 21 273 1,412 876 649 1,000 1,000 8162-4000 RM-Vehicles 102 - - - 1,137 - - 123 273 1,412 876 1,786 1,000 1,000 EX47 (Property & Equipment) 8188-4200 Service Equipment 2,407 58,938 - - - - - EX51 (DPW Activities) 8110-4002 Welding Supplies 234 - - 99 - - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 9,068 41,782 19,965 7,957 18,594 20,000 20,000 407,019 536,741 426,843 464,187 329,672 471,975 483,500 Page 8.28 Village of Menomonee Falls 100-440 (Garages) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 276 210 - 191 24 - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 24,621 18,495 24,203 16,732 1,649 18,000 8,000 EX50 (Utilities) 8200-0010 Light/Power 29,208 30,335 25,761 26,616 18,012 28,000 38,000 8200-0020 Heat (Gas & Oil) 33,380 47,770 25,413 28,968 16,150 43,000 55,000 8200-0030 Water/Sewer VMF 3,017 2,991 2,818 3,050 2,889 4,000 6,000 8200-0040 Util - Otto Property 233 249 331 152 - - - 8200-0050 Utility-Sunnyside School 104 37 - - - - - 8200-2201 Alarm System 419 1,023 921 839 839 1,000 1,000 66,361 82,405 55,244 59,625 37,890 76,000 100,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan - - - - - - 30,000 91,258 101,110 79,447 76,548 39,563 94,000 138,000 Page 8.29 Village of Menomonee Falls 100-580 (Historical Soc.&Museum) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 13,256 16,625 6,683 5,879 19,328 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 8,972 4,400 4,021 6,361 3,984 7,000 7,000 8200-0020 Heat (Gas & Oil) 2,219 3,544 2,492 2,037 1,715 4,000 4,000 8200-0030 Water/Sewer VMF 1,992 1,944 1,739 1,604 811 2,200 2,000 8200-2201 Alarm System 719 719 719 - - 700 700 13,902 10,607 8,971 10,002 6,510 13,900 13,700 27,158 27,232 15,654 15,881 25,838 28,900 28,700 Page 8.30 Village of Menomonee Falls 100-620 (Park Operations) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 294,946 267,202 297,270 297,718 223,240 316,100 310,000 8001-0000 Overtime 15,275 11,586 6,936 14,022 6,051 18,000 18,000 8001-2000 Vacation Payout - - 1,531 1,705 1,300 - - 8001-2002 Comp-Time Payout - - - 411 - - - 8004-0000 Temporary Help 37,732 24,238 4,891 21,488 12,876 30,000 33,000 8008-0000 Retirement/Severance - 30,836 - 657 - - - 347,953 333,862 310,628 336,001 243,467 364,100 361,000 EX20 (Fringe Benefits) 8010-0000 FICA 26,027 24,900 23,013 24,971 18,113 27,850 28,000 8011-0000 Pension-VMF 21,415 19,410 20,712 20,673 15,731 22,725 22,000 8013-0000 Health Insurance 78,078 69,088 72,046 72,066 64,068 85,425 88,000 8014-0000 Dental Insurance 4,346 3,584 3,518 3,910 3,518 4,700 5,000 8014-0010 Dental Ins Retiree - - 29 - - - - 8015-0000 Life Insurance 1,208 1,175 1,577 1,379 1,091 1,450 2,000 8016-0000 Worker's Comp Insurance 16,016 14,198 10,306 10,601 7,457 15,500 16,000 147,090 132,355 131,201 133,600 109,978 157,650 161,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - 100 100 - 250 300 EX40 (Materials And Supplies) 8100-0210 Membership/Publications - - - - 100 - - 8110-0000 Department Supplies 5,679 9,530 6,402 8,477 5,214 10,000 10,000 8110-1501 Custodial Supplies 1,852 5,454 6,991 4,124 6,925 6,000 6,000 8110-6201 Main Pk Bldg Supplies - - - 440 - - - 8110-6203 Chemicals 1,496 1,736 2,448 1,596 2,065 1,600 1,600 8170-4000 Gas & Diesel Fuel 24,814 22,316 14,949 8,918 5,107 20,000 16,000 8182-1402 Signs & Markings 827 863 4,382 8,145 5,788 5,000 5,000 8182-1620 Misc Park Improvements 70 1,454 1,429 1,523 41,097 1,000 1,000 8182-1623 Park Vandalism 797 (3,831) (1,874) 980 279 1,000 1,000 35,535 37,522 34,727 34,203 66,575 44,600 40,600 EX44 (Repair/Maintenance) 8162-2000 RM-Building 2,385 2,202 18,758 3,577 19,534 3,000 8,000 8162-4000 RM-Vehicles 18,722 30,757 25,148 26,499 35,476 30,000 30,000 8162-4100 RM-Radio Equip. - - - 243 - - - 21,107 32,959 43,906 30,319 55,010 33,000 38,000 EX46 (Forestry) 8110-6202 Forestry Supplies 925 2,046 985 604 1,877 1,000 - 8110-6205 Forestry Chemicals 378 393 575 - 474 500 500 8182-1621 Plants And Shrubs 369 - - - 312 500 500 8182-1624 Insect & Disease Control - 307 513 996 672 500 500 8182-1625 Trees 188 626 1,316 1,383 1,126 500 500 8182-1626 Invasive Species Control 9,341 17,196 23,015 11,843 19,414 25,000 25,000 11,201 20,568 26,404 14,826 23,875 28,000 27,000 EX47 (Property & Equipment) 8180-9620 Land Acq - Parks - 142,817 - 100,420 - - - EX50 (Utilities) 8200-0010 Light/Power 32,601 37,262 34,261 36,400 23,986 32,000 32,000 8200-0020 Heat (Gas & Oil) 7,054 7,417 3,391 2,815 2,908 8,000 8,000 8200-0030 Water/Sewer VMF 7,241 7,714 9,884 10,664 4,827 8,000 8,000 46,896 52,393 47,536 49,879 31,721 48,000 48,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 79,177 70,204 99,292 124,834 81,239 120,000 145,000 8300-0621 Contract Tree Maintenance 30,359 32,021 10,714 41,200 10,351 30,000 40,000 109,536 102,225 110,006 166,034 91,590 150,000 185,000 719,318 854,701 704,508 865,382 622,216 825,600 860,900 Page 8.31 Village of Menomonee Falls 100-640 (Park Projects) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 3,039 3,307 4,061 3,570 4,306 3,500 4,000 8110-6402 Christmas Decorations 5,159 544 524 11 1,962 800 800 8182-1641 Ball Diamonds 9,196 7,034 5,446 7,310 3,200 7,000 7,000 8182-1642 Impr-Lime Kiln Park 40 - 3,251 - - 500 500 8182-1643 Meno River Pkwy - - - - - 500 500 8182-1644 Riverside Park 9 - - - - 500 500 8182-1645 Rotary Park - 500 471 194 219 800 800 8182-1646 Tennis Ct Maintenance 2,353 222 1,409 619 - 2,000 2,000 8182-1647 Village Park 609 271 382 - - 1,000 1,000 8182-1649 Willowood Park 327 391 514 698 194 1,000 1,000 8182-1651 Parkland Misc. - 500 1,821 - 102 1,000 1,000 8182-1652 Oakwood Park 791 586 1,698 3,160 2,016 1,000 1,000 8182-1653 Mill Pond Park 619 1,518 36 1,522 66 500 500 8182-1659 River's Edge Park 184 - 1,200 - 847 1,000 1,000 22,326 14,873 20,813 17,084 12,912 21,100 21,600 22,326 14,873 20,813 17,084 12,912 21,100 21,600 Page 8.32 Village of Menomonee Falls 100-750 (CDA) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 24,100 25,449 26,298 24,213 17,693 24,525 25,000 8001-2000 Vacation Payout - - 462 2,635 - - - 24,100 25,449 26,760 26,848 17,693 24,525 25,000 EX20 (Fringe Benefits) 8010-0000 FICA 1,352 1,457 1,439 1,453 1,323 1,875 2,000 8011-0000 Pension-VMF 1,606 1,779 1,702 1,737 1,203 1,675 2,000 8013-0000 Health Insurance 2,694 2,880 3,037 2,880 2,228 2,875 3,000 8014-0000 Dental Insurance 348 378 412 424 110 175 - 8015-0000 Life Insurance 135 139 141 143 119 175 - 8016-0000 Worker's Comp Insurance 88 6,810 33 31 20 40 - 6,223 13,443 6,764 6,668 5,003 6,815 7,000 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 33 - - - - - - EX49 (Comm Development) 8110-7501 Marketing 117 100 - - - - - 8110-7503 CDA Projects 82 - - 150 - - - 8110-7504 Local Tourism 261 215 186 193 148 - 200 8110-7900 Tourism Commission - - - - - - - 8110-7901 Chamber Of Commerce 1,000 - - 1,391 1,389 1,500 1,500 8110-7505 Visitor/Tourist Bureau 15,000 1,390 18,445 15,000 - - - 16,460 1,705 18,631 16,734 1,537 1,500 1,700 46,816 40,597 52,155 50,250 24,233 32,840 33,700 Page 8.33 Village of Menomonee Falls 100-760 (Engineering) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 367,111 408,926 398,317 462,863 334,789 466,975 487,000 8001-0000 Overtime 6,760 7,349 7,917 4,420 11,765 6,825 7,000 8001-2000 Vacation Payout - - 1,863 1,702 - - - 8002-0000 Part Time Wages - - 106 - - - - 8004-0000 Salaries-Temporary Help 7,133 8,105 8,244 8,627 9,700 13,000 13,000 381,004 424,380 416,447 477,612 356,254 486,800 507,000 EX20 (Fringe Benefits) 8010-0000 FICA 28,712 31,199 30,982 35,358 26,597 37,250 39,000 8011-0000 Pension-VMF 25,128 28,882 27,928 30,774 23,569 32,225 33,000 8013-0000 Health Insurance 73,646 95,367 90,052 94,175 72,190 95,100 102,000 8014-0000 Dental Insurance 4,735 5,632 4,717 5,097 3,928 5,175 5,000 8015-0000 Life Insurance 500 491 496 705 635 825 1,000 8016-0000 Worker's Comp Insurance 1,292 472 11,213 13,482 9,492 19,725 21,000 8030-0210 Wage/Bene Muni Fac Transfers - (790) - - - - - 8030-0605 Wage/Bene Muni Fac Transfers (28,813) (14,763) (484) (558) - (1,000) (1,000) 8030-0610 Wage/Bene CP Transfers (278,453) (361,590) (357,522) (336,543) - (290,000) (290,000) 8030-0615 Wage/Bene TID 4 Transfers (406) - - (7,916) - - - 8030-0616 Wage/Bene TID 5 Transfers (17,227) (72,635) (23,596) (1,370) - - - 8030-0620 Wage/Benefit TID 8 Transfers (7,582) (37,576) (48,201) (19,352) - (7,000) - 8030-0621 Wage/Bene TID 9 Transfers (1,240) - - - - - - 8030-0630 Wage/Bene TID 10 Transfers - - - - - - (5,000) 8030-0720 Wage/Bene WU Transfers (89,395) (52,168) (22,861) (57,627) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (17,686) (13,873) (19,562) (15,120) - (20,000) (20,000) 8030-0740 Wage/Bene Storm Water Ut (80,642) (74,739) (103,465) (53,213) - (94,000) (94,000) (387,431) (466,091) (410,303) (312,108) 136,411 (245,700) (233,000) EX30 (Employee Training/Expense) 8070-0000 Training & Education 3,699 3,780 1,325 2,951 325 5,000 5,000 8070-0001 Training-Data Base GIS 80 - 312 233 55 1,000 1,000 8070-0008 Training-Computer - - - - - 354 400 3,779 3,780 1,637 3,184 380 6,354 6,400 EX40 (Materials And Supplies) 8100-0000 Office Supplies 521 249 263 312 155 1,000 1,000 8100-0010 Postage/Shipping - - - - 169 - - 8100-0210 Membership/Publications 309 225 225 225 225 300 300 8110-0000 Department Supplies 863 - 581 428 230 650 700 8170-4000 Gas & Diesel Fuel 3,749 3,558 3,043 2,320 1,089 4,000 4,000 5,442 4,032 4,112 3,285 1,868 5,950 6,000 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 2,904 2,256 3,410 3,311 4,533 3,000 3,000 8162-4100 RM-Radio Equip. - - - - - 500 500 8162-6000 RM-Off.Equip - - - - - 1,000 1,000 2,904 2,256 3,410 3,311 4,533 4,500 4,500 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment 3,570 3,572 1,472 - - 7,900 8,000 EX60 (Contractual Services) 8300-0000 Contracts 4,342 - 36,384 33,410 400 10,000 10,000 8300-0001 Contract GIS Update - - 134 - - - - 8300-1904 Temp Employee Services 12,883 630 1,201 - - - - 17,225 630 37,719 33,410 400 10,000 10,000 26,493 (27,441) 54,494 208,694 499,846 275,804 308,900 Page 8.34 Village of Menomonee Falls 100-770 (Zoning/Inspections) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 145,605 161,304 172,850 168,595 117,933 181,800 184,000 8001-0000 Overtime - 307 - - - 450 - 8002-0000 Part Time Wages - 6,652 10,894 6,543 851 11,100 - 8004-0000 Temporary Help 4,387 - - - - - - 8008-0000 Retirement/Severance - - - - 21,373 - - 149,992 168,263 183,744 175,138 140,157 193,350 184,000 EX20 (Fringe Benefits) 8010-0000 FICA 11,072 12,484 13,642 13,111 10,367 14,800 14,000 8011-0000 Pension-VMF 9,595 11,271 11,723 11,202 8,041 12,400 12,000 8012-0000 Pension-EEE Share 12 - - - - - - 8013-0000 Health Insurance 43,448 47,187 48,541 44,968 37,194 46,850 57,000 8014-0000 Dental Insurance 2,201 2,342 2,376 2,439 2,040 2,550 3,000 8015-0000 Life Insurance 701 926 981 1,021 736 1,050 1,000 8016-0000 Worker's Comp Insurance 429 (629) 2,960 3,208 2,255 4,675 4,000 67,458 73,581 80,223 75,949 60,633 82,325 91,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 365 784 314 302 - 1,265 1,000 8080-0000 Travel Expenses 25 - - - - - - 390 784 314 302 - 1,265 1,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,035 724 323 287 90 1,000 800 8100-0210 Membership/Publications 78 75 - - - 200 200 8100-0220 Notices & Publications 1,094 1,048 941 687 1,561 500 500 8110-0000 Department Supplies 667 1,413 1,808 388 137 1,500 1,500 8110-7701 Building Seals - - 1,979 2,975 3,637 2,500 2,500 8110-7702 House Numbers 472 1,472 - 1,042 1,905 1,500 2,000 8170-4000 Gas & Diesel Fuel 272 312 648 171 24 300 300 4,618 5,044 5,699 5,550 7,354 7,500 7,800 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 78 125 14 - - - - EX60 (Contractual Services) 8300-2401 Building Inspector 189,789 209,360 293,122 337,318 208,529 280,000 280,000 8300-2402 Weights/Measures Contract 8,800 8,800 8,800 8,800 9,200 9,680 9,700 198,589 218,160 301,922 346,118 217,729 289,680 289,700 421,125 465,957 571,916 603,057 425,873 574,120 573,500 Page 8.35 Village of Menomonee Falls 100-790 (Planning) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 185,347 191,398 195,164 235,711 182,859 237,625 242,000 8001-2000 Vacation Payout - - 3,161 3,862 - - - 8004-0000 Temporary Help - - - 4,406 - - - 8008-0000 Retirement/Severance 1,758 - - - - - - 187,105 191,398 198,325 243,979 182,859 237,625 242,000 EX20 (Fringe Benefits) 8010-0000 FICA 13,784 14,041 14,835 17,472 13,230 18,175 18,000 8011-0000 Pension-VMF 11,277 12,835 13,610 15,452 12,435 16,150 16,000 8013-0000 Health Insurance 35,208 39,783 38,581 65,671 52,096 65,775 70,000 8014-0000 Dental Insurance 2,134 2,217 1,850 3,595 2,860 3,625 4,000 8015-0000 Life Insurance 277 145 176 264 218 275 - 8016-0000 Worker's Comp Insurance 601 (532) 2,642 3,387 2,401 5,000 5,000 63,281 68,489 71,694 105,841 83,240 109,000 113,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 4,254 - 3,055 1,589 474 2,470 2,500 8080-0000 Travel Expenses 2,402 - 1,073 234 700 400 400 6,656 - 4,128 1,823 1,174 2,870 2,900 EX40 (Materials And Supplies) 8100-0000 Office Supplies 668 820 763 2,279 78 1,240 1,300 8100-0050 Records Management 48 110 121 313 112 2,000 2,000 8100-0210 Membership/Publications 1,326 555 742 762 110 1,000 1,000 8100-0220 Notices & Publications 1,924 2,454 3,057 1,849 1,560 3,500 3,500 8100-0225 Recording Fees 390 270 540 150 270 1,000 1,000 8110-0000 Department Supplies 26 - 19 - - 50 100 4,382 4,209 5,242 5,353 2,130 8,790 8,900 EX60 (Contractual Services) 8300-7901 Planning Consultant Fee - 25,957 - - - - - 261,424 290,053 279,389 356,996 269,403 358,285 366,800 Page 8.36 Village of Menomonee Falls 100-910 (Other Uses Of Funds) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX70 (Other Operating) 8978-0000 Loss on Land Resale - 105,111 - - - - - EX98 (Transfers Out) 8901-0215 Transfer to Solid Waste Collect 456,471 495,946 500,032 549,653 - 640,500 662,000 8901-0400 Tfr to Special Assessments 1,212,005 - - - - - - 8901-0605 Tfr to Facilities/Equipment Fund - 913,175 1,843,862 - - - - 8901-0610 Tfr to Capital Projects 95,000 95,000 6,938,292 95,000 - 95,000 95,000 8901-1605 Surplus Transfer to Muni Fac - - - 1,400,000 - - - 1,763,476 1,504,121 9,282,186 2,044,653 - 735,500 757,000 1,763,476 1,609,232 9,282,186 2,044,653 - 735,500 757,000 Page 8.37 Village of Menomonee Falls 215-000 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 80,052 79,919 79,945 76,219 79,831 75,000 80,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,230,545 1,234,840 1,240,797 1,248,626 1,251,571 1,242,000 1,244,000 7727-0000 Recycling Carts 2,450 3,600 3,800 6,550 3,950 2,000 4,000 1,232,995 1,238,440 1,244,597 1,255,176 1,255,521 1,244,000 1,248,000 RE80 (Interest Income) 7600-0000 Interest Earnings - 456 633 2,215 3,246 - 6,000 RE85 (Miscellaneous) 7721-0000 Recycling Program Revenue - 69 - - - - - 7728-0000 Recycling Rebate 20,324 25,610 6,974 10,127 32,348 - 40,000 20,324 25,679 6,974 10,127 32,348 - 40,000 RE92 (Transfers In) 7801-0100 Transfer from General Fund 456,471 495,946 500,032 549,653 - 640,500 662,000 7801-0605 Tfr from Muni Fac/Equipment F 2,524 - - - - - - 458,995 495,946 500,032 549,653 - 640,500 662,000 1,792,366 1,840,440 1,832,181 1,893,390 1,370,946 1,959,500 2,036,000 Page 8.38 Village of Menomonee Falls 215-340 (Solid Waste Collection) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste 221 181 1,132 1,272 - 2,000 2,000 EX60 (Contractual Services) 8300-3401 Garbage Collection 1,212,713 1,247,769 1,211,093 1,255,138 869,208 1,306,000 1,360,000 8300-3402 State Recycling Fee 114,447 114,887 115,413 116,244 78,120 118,000 118,800 8300-3403 Taxes - Dumping 9,247 8,892 14,668 11,642 5,902 7,000 8,000 1,336,407 1,371,548 1,341,174 1,383,024 953,230 1,431,000 1,486,800 EX70 (Other Operating) 8300-3405 Erroneous Garbage Fees 526 - - - - - - 1,337,154 1,371,729 1,342,306 1,384,296 953,230 1,433,000 1,488,800 Page 8.39 Village of Menomonee Falls 215-350 (Recycling) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 5,850 1,537 7,953 4,115 9,443 5,000 5,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 10 - - - - - - 8100-0010 Postage/Shipping 2,983 2,981 3,028 2,606 2,508 3,200 3,500 8100-0025 Printing - - 138 1,538 1,289 2,800 2,800 2,993 2,981 3,166 4,144 3,797 6,000 6,300 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies - - - 45 - 200 200 8110-4012 Spring Brush Pick-up 6,844 9,144 8,550 7,900 314 10,000 10,000 8110-4101 Household Hazardous Mater 7,515 8,169 8,254 11,003 1,669 7,000 7,000 14,359 17,313 16,804 18,948 1,983 17,200 17,200 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 300 300 300 300 300 300 8300-3500 Curbside Recycling 431,710 446,581 461,654 478,218 331,268 498,000 518,400 432,010 446,881 461,954 478,518 331,568 498,300 518,700 455,212 468,712 489,877 505,725 346,791 526,500 547,200 Page 8.40 Village of Menomonee Falls 220-000 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,422,116 1,420,173 1,420,173 1,420,173 1,420,173 1,420,173 1,450,000 RE40 (Intergovernmental) 5005-0000 Grants - - 1,512 2,000 - 1,924 1,852 7452-0000 Co Libr Supplement 7,480 8,515 25,385 26,636 12,652 25,304 27,232 7459-0000 Cross County Border Reimb 29,129 32,689 32,700 31,329 32,296 32,785 34,447 36,609 41,204 59,597 59,965 44,948 60,013 63,531 RE60 (Fines And Penalties) 7340-0000 Collections Fee - 420 1,680 955 770 1,800 1,100 7450-0000 Lib.Fines&Receipts 20,574 20,307 18,021 17,817 15,216 23,000 18,000 20,574 20,727 19,701 18,772 15,986 24,800 19,100 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 3,039 4,852 6,277 6,852 4,131 5,750 6,500 7454-0000 Printer revenue 4,195 959 - - - - - 7455-0000 NonResident Cards 450 750 825 825 975 750 750 7456-0000 Vending Machine Reimb. 359 379 405 367 315 400 400 7457-0000 Used Books - Adults 4,063 4,497 5,996 5,002 4,187 6,000 6,000 12,106 11,437 13,503 13,046 9,608 12,900 13,650 RE80 (Interest Income) 7600-0000 Interest Earnings 1,399 1,196 1,993 6,298 8,470 1,400 5,000 RE85 (Miscellaneous) 7463-0000 Amazon Referral Funds 259 129 84 - - - - 7700-0000 Misc Revenue 15 55 (1) 33 - - - 7705-0000 Misc Donations 306 160 598 3,248 1,299 800 1,000 580 344 681 3,281 1,299 800 1,000 1,493,384 1,495,081 1,515,648 1,521,535 1,500,484 1,520,086 1,552,281 Page 8.41 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 570,325 573,776 599,201 642,882 464,029 656,000 687,000 8001-0000 Overtime 82 155 18 240 21 450 - 8001-2000 Vacation Payout - - 71 16 - - - 8002-0000 Part Time Wages 233,149 222,969 221,324 190,769 136,188 213,100 216,000 8004-0000 Temporary Help - - - - - 500 - 8008-0000 Retirement/Severance - 32,552 - 76,894 - - - 803,556 829,452 820,614 910,801 600,238 870,050 903,000 EX20 (Fringe Benefits) 8010-0000 FICA 59,273 62,009 60,691 68,019 44,484 66,575 69,000 8011-0000 Pension-VMF 41,647 44,721 45,734 47,190 34,311 49,500 51,000 8013-0000 Health Insurance 155,583 158,636 162,961 162,773 123,945 165,250 170,000 8014-0000 Dental Insurance 9,700 9,278 9,052 9,919 7,598 10,125 10,000 8015-0000 Life Insurance 2,629 2,538 2,747 2,553 1,803 2,550 3,000 8016-0000 Worker's Comp Insurance 2,409 1,925 1,091 1,178 711 1,475 2,000 8018-0000 Unemployment Compensation - - 270 - - - - 271,241 279,107 282,546 291,632 212,852 295,475 305,000 EX27 (Library Materials/Books) 8140-1020 E Materials 5,610 5,610 7,448 5,540 7,756 7,800 9,395 8140-1110 Adult Materials 128,196 118,485 115,112 120,376 94,552 141,150 133,505 8140-1120 Young Adult Materials 8,068 7,756 7,893 8,150 6,245 8,950 10,000 8140-1130 Child Materials 31,253 29,086 35,465 44,429 31,244 39,300 44,300 173,127 160,937 165,918 178,495 139,797 197,200 197,200 EX28 (Library Public Services) 8110-5002 Publicity/Programs 1,036 956 1,456 2,893 1,863 1,650 600 8130-1000 Programming 3,204 5,032 5,353 9,008 7,279 7,400 7,400 8140-1015 Database Products 9,500 9,540 9,405 7,292 8,185 8,200 8,557 8212-0004 Internet Service 3,360 4,860 1,870 4,035 960 1,750 1,560 17,100 20,388 18,084 23,228 18,287 19,000 18,117 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,820 2,210 967 1,618 298 3,000 2,600 8075-0000 Recruitment & Personnel 314 100 60 676 171 100 100 8080-0000 Travel Expenses 723 987 1,785 1,178 759 2,000 1,600 8100-0200 Dues & Subscriptions 1,565 1,580 1,579 2,694 255 2,200 2,300 4,422 4,877 4,391 6,166 1,483 7,300 6,600 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,063 1,984 2,330 2,477 1,442 2,000 2,000 8100-0010 Postage/Shipping 2,447 2,108 1,576 1,106 614 1,400 800 8100-0020 Paper/Printing 70 308 870 1,656 703 3,500 3,700 8100-0100 Processing/Circ Supplies 11,823 10,023 18,917 11,832 14,581 17,000 17,000 8130-0000 Computer Supplies 3,382 1,298 110 983 314 3,000 1,000 8152-8100 Subscript-Comp Software - - - 142 - - 2,300 19,785 15,721 23,803 18,196 17,654 26,900 26,800 EX44 (Repair/Maintenance) 8162-6000 RM-Off.Equip 5,737 10,068 10,543 10,108 10,156 9,850 11,100 8162-6005 RM-Furnishings - - - 623 770 2,000 1,500 8162-8000 RM-Computer Hardware 2,718 418 1,628 132 228 4,035 1,000 8162-9990 RM-Misc - - - - - 2,000 1,000 8,455 10,486 12,171 10,863 11,154 17,885 14,600 EX45 (Lease/Rent Expense) 8152-6100 Rent-Copier 8,481 9,461 7,472 8,660 4,275 6,500 3,300 EX47 (Property & Equipment) 8188-0000 CapOut-Equipment 39,382 - 13,599 17,386 - - - 8190-6000 Furnishings 2,610 25,098 151 59,005 1,686 2,500 1,500 8190-8000 Computer Hardware 22,918 37,105 4,976 3,331 5,397 12,618 15,300 8190-8100 Computer Software 518 125 10,834 1,358 - - - 65,428 62,328 29,560 81,080 7,083 15,118 16,800 Page 8.42 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX50 (Utilities) 8210-0000 Telephone Service 3,990 3,722 3,722 3,345 2,507 3,900 3,900 8212-0003 Cellular Telephone Service 19 6 6 - - - - 4,009 3,728 3,728 3,345 2,507 3,900 3,900 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 400 400 400 400 400 400 400 8300-5005 Library System Fees 59,031 36,744 33,604 28,682 28,114 28,114 30,266 8301-0000 IT Maint/Support 854 1,569 2,906 3,767 4,373 13,520 6,950 8310-0050 Collection Agency Fees - 752 1,799 949 725 1,800 1,100 60,285 39,465 38,709 33,798 33,612 43,834 38,716 EX70 (Other Operating) 8188-0001 Gifts Expended - Budget Only - - - 1,928 - 800 1,000 8188-0005 Grant Expended - Budget Only - - - - - 1,924 1,852 - - - 1,928 - 2,724 2,852 EX75 (Insurances) 8610-0000 Liability Insurance 2,500 7,650 7,322 5,470 - 5,900 6,696 8610-0030 Boiler & Machinery - 475 314 335 - 500 400 8610-0050 Prop Damage Insurance 8,125 5,500 7,751 5,352 - 7,800 8,300 10,625 13,625 15,387 11,157 - 14,200 15,396 EX40 (Materials And Supplies) 8110-5001 Circ Supplies-Libr 778 863 863 - - - - EX60 (Contractual Services) 8300-1905 Acq. Title Search 2,260 2,294 2,267 - - - - 8300-5002 Constant Contact 550 168 336 - - - - 8300-5010 Movie licensing 781 766 914 - - - - 3,591 3,228 3,517 - - - - 1,450,883 1,453,666 1,426,763 1,579,349 1,048,942 1,520,086 1,552,281 Page 8.43 Village of Menomonee Falls 221-000 (Revenues) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 314,420 327,345 314,665 284,050 284,705 284,705 282,000 RE80 (Interest Income) 7600-0000 Interest Earnings 428 395 587 2,033 2,803 3,000 4,900 314,848 327,740 315,252 286,083 287,508 287,705 286,900 Page 8.44 Village of Menomonee Falls 221-520 (Library Building Maint) As of September 30, 2017 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Thru Sep 2017 Budget 2018 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 38,980 35,509 32,941 24,446 17,899 25,275 26,000 8001-0000 Overtime - - - - - - - 8001-2000 Vacation Payout - - - 180 - - - 8002-0000 Part Time Wages 22,609 15,508 5,550 - - - - 8008-0000 Retirement/Severance - 13,601 - 2,558 - - - 61,589 64,618 38,491 27,184 17,899 25,275 26,000 EX20 (Fringe Benefits) 8010-0000 FICA 4,573 4,787 2,669 1,828 1,260 1,925 2,000 8011-0000 Pension-VMF 4,101 3,570 2,477 1,615 1,217 1,725 2,000 8013-0000 Health Insurance 10,457 11,446 17,336 8,258 6,207 8,275 9,000 8014-0000 Dental Insurance 587 601 587 455 344 450 - 8014-0010 Dental Ins Retiree - - 249 - - - - 8015-0000 Life Insurance 374 264 107 63 59 80 - 8016-0000 Worker's Comp Insurance 3,143 3,584 1,106 836 544 1,125 1,000 23,235 24,252 24