2017 Operating Budget

Village of Menomonee Falls Wisconsin 2017 Budget VILLAGE OF MENOMONEE FALLS 2017 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 David Glasgow Trustee April 2017 Katie Kress Trustee April 2017 Chris Smolik Trustee April 2017 Bonnie Lemmer Trustee April 2019 Paul Tadda Trustee April 2019 Jeremy Walz Trustee April 2019 Administration: Title Mark S. Fitzgerald Village Manager Arlyn R. Johnson Assistant Village Manager, Director of Public Works Anna M. Ruzinski Assistant Village Manager, Dir. of Protective Services, Police Chief Michael J. Morse Village Attorney Janice K. Moyer Clerk/Treasurer Jason A. Kaczmarek Finance Director 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 Dispatch Telecommunications E911 Emergency Medical Services (EMS) Ambulance & Transport Page 1.2 Page 1.3 STRUCTURE OF VILLAGE FUNDS GOVERNMENTAL FUNDS: GENERAL FUND Contains cost of providing police & fire protection, garbage collection, recycling, parks, street maintenance, community development, planning zoning, licenses and permits, engineering, assessing, tax billing and collections, financial services, clerk/treasurer requirements, elections, payroll and personnel, property and insurance, building and vehicle maintenance, and general administration. SPECIAL REVENUE FUNDS Revenues with specific requirements for spending as a result of restricted donations or state/federal grants. Library Operations and Maintenance Fund, and the Solid Waste Collection Fund are included in Special Revenue Funds. DEBT SERVICE FUND Annual principal and interest payments on debt not covered by utilities and risk management funds. CAPITAL PROJECTS FUNDS Tracks revenues and expenditures related to: General capital projects and equipment Municipal Facilities and Equipment Fund Tax Incremental Districts Special Assessment Fund PROPRIETARY FUNDS: WATER UTILITY Contains revenues, expenses and capital purchases relating to water pumping, treatment, supply, billing and administration. SEWER UTILITY Contains revenues, expenses and capital purchases relating to sewerage treatment, processing, billing and administration. STORM WATER UTILITY Contains revenues, expenses and capital purchases relating to storm water management RISK MANAGEMENT Contains revenues and expenses relating to property and liability insurance from CVMIC FIDUCIARY FUNDS: Used to record assets held by the Village as an agent for other governmental units as a result of the tax collection process. The accounting records of the Village are organized into funds and account groups, each of which is treated like a separate entity. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute assets, liabilities, fund equity (reserves), revenues and expenditures/expenses. Chapter 2 BUDGET SUMMARIES General Operating Budget Summary Page 2.1 General Fund Balance and Working Capital Page 2.2 Property Tax History Page 2.3 Property Valuation Summary Page 2.4 Long Term Debt Summary Page 2.5 Outstanding Debt Information Page 2.6 Principal Maturities of Long-Term Debt Page 2.7 Interest Payments Due on Long-Term Debt Page 2.8 Principal and Interest Due on Long-Term Debt Page 2.9 Page 2.1 GENERAL OPERATING BUDGET SUMMARY 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: Property taxes 16,878,312 17,071,346 17,612,240 17,612,240 17,999,639 2% Intergovernmental 2,599,300 2,918,647 2,540,469 2,540,469 2,659,770 5% Public charges for services 1,030,214 1,223,156 1,239,250 1,239,250 1,412,199 14% Water Utility payment in lieu of tax 1,259,422 1,290,385 1,330,000 1,330,000 1,370,000 3% Licenses and permits 939,217 1,290,029 1,300,500 1,300,500 1,078,600 (17%) Miscellaneous 855,889 7,507,620 649,079 649,079 678,112 4% Fines and penalties 545,546 574,743 518,000 518,000 622,700 20% Other taxes 382,537 428,150 376,500 376,500 439,000 17% Total operating revenues 24,490,437 32,304,076 25,566,038 25,566,038 26,260,020 3% EXPENDITURES: General Government 3,464,919 3,553,321 4,124,372 4,124,372 4,129,364 - Public Safety 13,908,945 14,181,740 14,556,489 14,556,489 14,883,247 2% Public Works 3,651,139 3,500,685 4,067,695 4,067,695 4,158,745 2% Culture & Recreation 980,675 831,754 924,850 924,850 938,950 2% Conservation and Development 769,163 957,949 1,199,132 1,199,132 1,414,214 18% Total operating expenditures 22,774,841 23,025,449 24,872,538 24,872,538 25,524,520 3% Excess (deficit) of revenues over (under) expenditures 1,715,596 9,278,627 693,500 693,500 735,500 OTHER FINANCING SOURCES/USES: Transfers from other funds 3,636 3,559 - - - - Transfer (to) other funds (1,609,232) (9,282,186) (693,500) (660,281) (735,500) 6% Total other financing sources (uses) (1,605,596) (9,278,627) (693,500) (660,281) (735,500) 6% Excess (deficit) of revenues and other sources over (under) and other uses 110,000 - - 33,219 - - Fund Balance, beginning of year 9,530,584 9,640,584 9,640,584 9,640,584 9,673,803 - Fund Balance, end of year 9,640,584 9,640,584 9,640,584 9,673,803 9,673,803 - 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 2014 2015 2016 2017 Actual Actual Estimate Budget Fund Balance Nonspendable 2,375,001 2,252,876 2,300,000 2,300,000 Unassigned 7,265,583 7,387,708 7,373,803 7,373,803 9,640,584 9,640,584 9,673,803 9,673,803 Expenditures Total Expenditures 24,384,073$ 32,307,635$ 25,532,819$ 24,789,020$ Amount needed per month 2,032,006 2,692,303 2,127,735 2,065,752 Working Capital Unassigned fund balance 7,265,583$ 7,387,708$ 7,373,803$ 7,373,803$ Divided by monthly needs 2,032,006 2,692,303 2,127,735 2,065,752 Months of working capital 3.6 2.7 3.5 3.6 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 2013 for 2014 2014 for 2015 2015 for 2016 Property taxes: 2016 for 2017 Change 16,878,312$ 17,071,346$ 17,612,240$ General Operations 17,999,639$ 2.2% 2,341,779 2,374,220 2,356,722 Debt Service 2,331,274 (1.1%) 1,420,173 1,420,173 1,420,173 Library Operations 1,420,173 - 327,345 314,665 284,050 Library Building Maintenance 284,705 0.2% 931,250 931,250 931,250 Storm Water Utility 931,250 - 300,000 300,000 - Interceptor Sewer - - 22,198,859$ 22,411,654$ 22,604,435$ 22,967,041$ 1.6% TAX RATES (per thousand of assessed value) 2013 for 2014 2014 for 2015 2015 for 2016 Property taxes: 2016 for 2017 Change 4.02$ 4.02$ 4.12$ General Operations 4.12$ - 0.52 0.52 0.51 Debt Service 0.49 (3.9%) 0.31 0.31 0.31 Library Operations 0.30 (3.2%) 0.07 0.07 0.06 Library Building Maintenance 0.06 - 0.21 0.21 0.20 Storm Water Utility 0.20 - 0.07 0.07 - Interceptor Sewer - - 5.20$ 5.20$ 5.20$ 5.17$ (0.6%) 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 2.47%. Debt service is excluded from the calculation. Page 2.4 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/13 01/01/14 01/01/15 01/01/16 2013 for 2014 2014 for 2015 2015 for 2016 2016 for 2017 All valuation except TID Districts 4,007,211,200 4,261,594,700 4,340,669,200 4,447,852,400 TID #2 - Village Centre 28,086,300 Closed Closed Closed TID #4 - Heritage Reserve 88,958,000 92,555,800 92,460,600 95,065,100 TID #5 - Westbrook Corp Park 78,204,400 77,033,800 81,272,000 93,176,900 TID #6 - Main Street 7,706,800 10,057,400 10,868,100 13,325,300 TID #7 - First Park 18,063,700 20,467,800 17,585,400 17,773,100 TID #8 - Falls Parkway 2,287,200 13,282,700 21,426,200 43,702,100 TID #9 - Downtown - - - - TID #10 - Good Hope 10,553,800 14,500,900 13,246,000 9,808,500 TID #11 - Megal Court 3,942,200 4,381,700 4,489,200 2,535,500 TID #12 - Lilly Road - - 1,036,900 5,138,900 4,245,013,600 4,493,874,800 4,583,053,600 4,728,377,800 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 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 f or 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%) 2006 for 2007 4,240,464,600 4,088,993,500 5.11 0.02 0.4% Page 2.5 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/15 01/01/16 ACTUAL ACTUAL Full Equalized Value 4,583,053,600 4,728,377,800 x Statutory limit % 5.00% 5.00% Calculated debt limit $229,152,680 $236,418,890 Less total general obligation debt 95,800,669 93,597,716 Remaining allowable debt under State Statute limitation 133,352,011 142,821,174 Conservative amount - 60% of allowable limit 137,491,608 141,851,334 Remaining allowable debt capacity using conservative limit 41,690,939 48,253,618 Long-Term Debt Obligations by Funding Source 12/31/13 12/31/14 12/31/15 12/31/16 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax levy supported debt 18,254,782 18,164,110 17,742,863 17,282,616 Special Assessment debt 959,768 705,152 524,536 372,920 Tipping fee supported debt 13,600,000 14,150,000 12,475,000 10,775,000 TID supported G.O. 59,840,000 47,640,000 58,420,000 58,020,000 Utility supported G.O. 5,985,450 6,244,360 6,638,270 7,147,180 98,640,000 86,903,622 95,800,669 93,597,716 Other Village Debt: Clean Water Fund Loans - Utility 1,751,118 1,589,055 1,422,408 1,251,046 1,751,118 1,589,055 1,422,408 1,251,046 100,391,118 88,492,677 97,223,077 94,848,762 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, SpecialAssessments, 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 12/31/16 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 425,000 4.32% 1,750,000 2017 06/01/15 2007 G.O. Notes To Finance 2007 Capital Budget 1,150,000 4.10% 3,800,000 2018 06/01/16 2008 G.O. Notes To Finance 2008 Capital Budget 1,375,000 3.52% 3,320,000 2019 05/01/17 2009 G.O. Notes To Finance 2009 Capital Budget 2,300,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To Finance 2010 Capital Budget 4,925,000 3.05% 11,800,000 2019 No Call 2010 G.O. Notes To Finance TID #8 - remediation/construction 4,475,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To Finance 2011 Capital Budget 225,000 2.03% 1,800,000 2019 No Call 2011 G.O. Notes To Finance TID 8 expenditures 3,475,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 3,775,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 5,400,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,650,000 2.43% 1,850,000 2019 09/01/18 GO Refunding Notes Long-term financing of TID #5 balloon 2,055,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 1,400,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 2,025,000 1.96% 3,825,000 2018 No Call TID #5 GO Refunding Bonds Refinance 2004 Issuance (TID #5) 4,420,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 8,425,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 167,716 0.00% 223,622 2022 No Call County Trunked Radio Waukesha County Trunked Radio 1,280,000 2.25% 1,280,000 2017 09/01/16 GO Promissory Notes (series 2015A) TID #12 funding 4,175,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 7,550,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 3,055,000 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) 3,190,000 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) 93,597,716 Utility Revenue Bonds 56,412 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 1,194,634 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 1,251,046 94,848,762$ 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 2017 1,994,253 126,610 1,725,000 1,375,000 25,000 1,975,000 - - - 1,280,000 670,000 180,047 476,000 9,826,910 2018 1,860,253 110,610 1,800,000 1,475,000 100,000 2,355,000 50,000 - - - 690,000 182,880 506,000 9,129,743 2019 1,545,253 56,700 1,825,000 1,100,000 1,000,000 4,060,000 50,000 14,075,000 525,000 - 695,000 139,696 561,000 25,632,649 2020 1,373,953 44,000 1,850,000 100,000 275,000 1,155,000 50,000 - - - 710,000 137,677 340,000 6,035,630 2021 1,162,953 25,000 1,975,000 150,000 400,000 1,160,000 50,000 - - - 630,000 120,571 280,000 5,953,524 2022 2,317,951 10,000 1,200,000 150,000 600,000 1,185,000 50,000 - - - 535,000 108,260 145,000 6,301,211 2023 1,700,000 - 200,000 - 650,000 1,250,000 - - - - 1,010,000 111,018 720,000 5,641,018 2024 1,700,000 - 200,000 - 775,000 1,250,000 - - - - 605,000 113,845 - 4,643,845 2025 400,000 - - - 825,000 8,050,000 - - - - 670,000 116,745 - 10,061,745 2026 200,000 - - - 875,000 675,000 - - - - 730,000 119,719 - 2,599,719 2027 - - - - 900,000 650,000 - - - - - 122,768 - 1,672,768 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 14,254,616 372,920 10,775,000 4,350,000 9,300,000 28,240,000 250,000 14,075,000 525,000 1,280,000 6,945,000 1,453,226 3,028,000 94,848,762 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 2017 405,270 10,541 345,750 88,063 350,594 818,287 6,813 336,500 11,156 14,400 184,415 36,259 84,700 2,692,748 2018 322,869 6,268 302,250 59,938 349,281 748,625 6,250 336,500 11,156 - 158,263 30,930 71,110 2,403,440 2019 269,616 3,405 240,500 39,563 345,969 675,044 5,125 336,500 11,156 - 142,266 26,361 55,307 2,150,812 2020 224,357 1,807 170,000 10,688 320,375 558,813 3,813 - - - 124,521 22,653 41,374 1,478,401 2021 184,744 706 96,500 6,938 308,563 531,822 2,313 - - - 106,188 19,222 31,375 1,288,371 2022 139,369 156 35,000 2,344 291,063 502,547 781 - - - 89,497 16,256 24,150 1,101,163 2023 87,500 - 9,000 - 267,563 471,313 - - - - 66,725 13,463 10,800 926,364 2024 38,500 - 3,000 - 239,063 438,594 - - - - 42,950 10,599 - 772,706 2025 9,000 - - - 207,063 295,906 - - - - 24,375 7,663 - 544,007 2026 2,000 - - - 173,063 161,438 - - - - 7,300 4,652 - 348,453 2027 - - - - 136,438 143,313 - - - - - 1,563 - 281,314 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 1,683,225 22,883 1,202,000 207,534 3,165,691 5,772,971 25,095 1,009,500 33,468 14,400 946,500 189,621 318,816 14,591,704 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 2017 2,399,523 137,151 2,070,750 1,463,063 375,594 2,793,287 6,813 336,500 11,156 1,294,400 854,415 216,306 560,700 12,519,658 2018 2,183,122 116,878 2,102,250 1,534,938 449,281 3,103,625 56,250 336,500 11,156 - 848,263 213,810 577,110 11,533,183 2019 1,814,869 60,105 2,065,500 1,139,563 1,345,969 4,735,044 55,125 14,411,500 536,156 - 837,266 166,057 616,307 27,783,461 2020 1,598,310 45,807 2,020,000 110,688 595,375 1,713,813 53,813 - - - 834,521 160,330 381,374 7,514,031 2021 1,347,697 25,706 2,071,500 156,938 708,563 1,691,822 52,313 - - - 736,188 139,793 311,375 7,241,895 2022 2,457,320 10,156 1,235,000 152,344 891,063 1,687,547 50,781 - - - 624,497 124,516 169,150 7,402,374 2023 1,787,500 - 209,000 - 917,563 1,721,313 - - - - 1,076,725 124,481 730,800 6,567,382 2024 1,738,500 - 203,000 - 1,014,063 1,688,594 - - - - 647,950 124,444 - 5,416,551 2025 409,000 - - - 1,032,063 8,345,906 - - - - 694,375 124,408 - 10,605,752 2026 202,000 - - - 1,048,063 836,438 - - - - 737,300 124,371 - 2,948,172 2027 - - - - 1,036,438 793,313 - - - - - 124,331 - 1,954,082 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 15,937,841 395,803 11,977,000 4,557,534 12,465,691 34,012,971 275,095 15,084,500 558,468 1,294,400 7,891,500 1,642,847 3,346,816 109,440,466 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 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change OPERATING REVENUES: 16,878,312 17,071,346 17,612,240 17,612,240 Property taxes 17,999,639 2% 2,599,300 2,918,647 2,540,469 2,540,469 Intergovernmental 2,659,770 5% 1,030,214 1,223,156 1,239,250 1,239,250 Public charges for services 1,412,199 14% 1,259,422 1,290,385 1,330,000 1,330,000 Water Utility payment in lieu of tax 1,370,000 3% 939,217 1,290,029 1,300,500 1,300,500 Licenses and permits 1,078,600 (17%) 855,889 7,507,620 649,079 649,079 Miscellaneous 678,112 4% 545,546 574,743 518,000 518,000 Fines and penalties 622,700 20% 382,537 428,150 376,500 376,500 Other taxes 439,000 17% 24,490,437 32,304,076 25,566,038 25,566,038 Sub-total revenues 26,260,020 3% OTHER FINANCING SOURCES: 3,636 3,559 - - Transfers from other funds - - 24,494,073 32,307,635 25,566,038 25,566,038 Total revenues 26,260,020 3% Property Taxes 69% Intergov. 10% Charges for Services 6% 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. 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. 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. 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. 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. 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. 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. TRANSFERS FROM OTHER FUNDS Transfer from Capital Projects Fund represents interest earned on the State Investment Pool in the last audited year. The Village collects an 8% hotel/motel tax, which is virtually all from the Radisson Hotel. 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) 2014 2015 2016 2017 2017 2017 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 - 3.8 2.6 1.6 Municipal Building Maintenance 0.6 1.0 1.6 - 2.0 2.0 2.0 Court 2.0 2.0 - 4.0 4.0 3.7 Village Attorney 0.7 3.0 3.7 - 4.0 5.0 5.0 Financial Services 5.0 5.0 - 4.0 4.0 4.0 IT 4.0 4.0 - 26.6 26.4 25.1 Subtotal - General Government 3.1 22.0 25.1 - Public Safety: 12.0 11.5 10.5 Emergency Dispatch - - - (10.5) 71.5 71.3 71.3 Police 6.3 72.0 78.3 7.0 31.1 38.2 54.4 Fire & EMS 46.1 16.0 62.1 7.7 114.6 121.0 136.2 Subtotal - Public Safety 52.4 88.0 140.4 4.2 Public Works: 15.7 15.7 16.2 Streets Maintenance 0.1 16.0 16.1 (0.1) 4.0 4.0 4.0 Equipment Maintenance 4.0 4.0 - 19.7 19.7 20.2 Subtotal - Public Works 0.1 20.0 20.1 (0.1) Culture and Recreation 5.4 5.4 5.4 Parks Operations 1.4 4.0 5.4 - Development: 8.1 8.6 8.6 Engineering 0.6 8.0 8.6 - 3.5 3.5 3.5 Zoning and Building Inspections 0.5 3.0 3.5 - 3.0 4.0 4.0 Planning 4.0 4.0 - 14.6 16.1 16.1 Subtotal - Development 1.1 15.0 16.1 - 180.9 188.6 203.0 Total General Fund positions 58.1 149.0 207.1 4.1 20.1 20.1 20.1 Library 8.0 12.0 20.0 (0.1) 15.2 14.9 14.9 Water Utility * - 14.0 14.0 (0.9) 4.4 4.4 4.4 Sewer Utility * 0.4 4.0 4.4 - 220.6 228.0 242.4 Grand total authorized positions 66.5 179.0 245.5 3.1 Note: Positions paid with a stipend (such as trustees and election workers) are not included above. Note: 2012 through 2014 figures have been restated to include additional part-time positions. * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Page 4.2 GENERAL FUND Amount Percent Department 2017 2016 Change Change Village Board 47,665 47,675 (10) - Village Manager 73,786 74,878 (1,092) (1%) Clerk Services 593,150 643,750 (50,600) (8%) Human Resources 101,780 101,180 600 1% Assessment of Property 183,200 183,200 - - Building Maintenance 384,925 415,375 (30,450) (7%) Insurances 114,650 111,850 2,800 3% Judicial 246,400 251,264 (4,864) (2%) Village Attorney 403,865 400,390 3,475 1% Financial Services 423,250 400,000 23,250 6% CIS 1,556,693 1,494,810 61,883 4% Total General Government 4,129,364 4,124,372 4,992 - Dispatch 51,225 195,950 (144,725) (74%) Police 8,832,101 8,851,900 (19,799) - EMS 3,430,025 2,964,425 465,600 16% Fire 926,026 898,135 27,891 3% Fire Protection 1,575,000 1,573,861 1,139 - Pest & Weed 40,100 40,950 (850) (2%) Emergency Government 5,700 5,698 2 - Other Protection 23,070 25,570 (2,500) (10%) Total Public Safety 14,883,247 14,556,489 326,758 2% Street Maintenance 3,592,770 3,510,970 81,800 2% Equipment Maintenance 471,975 461,925 10,050 2% Garages 94,000 94,800 (800) (1%) Total Public Works 4,158,745 4,067,695 91,050 2% Community Quality of Life 63,350 91,850 (28,500) (31%) Old Falls Village 28,900 28,900 - - Park Operations 825,600 783,500 42,100 5% Park Projects 21,100 20,600 500 2% Total Culture & Recreation 938,950 924,850 14,100 2% CDA 204,840 50,745 154,095 304% Engineering 275,804 254,254 21,550 8% Zoning & Inspection 574,120 565,283 8,837 2% Planning 359,450 328,850 30,600 9% Total Development 1,414,214 1,199,132 215,082 18% Total before Other Uses of Funds 25,524,520 24,872,538 651,982 3% Transfer to other funds 735,500 693,500 42,000 6% Total Expenses 26,260,020 25,566,038 693,982 3% COMPARATIVE EXPENDITURE BUDGETS Page 4.3 GENERAL FUND EXPENDITURES by FUNCTION 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,464,919 3,553,321 4,124,372 4,124,372 General Government 4,129,364 0% 13,908,945 14,181,740 14,556,489 14,556,489 Public Safety 14,883,247 2% 3,651,139 3,500,685 4,067,695 4,067,695 Public Works 4,158,745 2% 980,675 831,754 924,850 924,850 Culture & Recreation 938,950 2% 769,163 957,949 1,199,132 1,199,132 Conservation and Development 1,414,214 18% 22,774,841 23,025,449 24,872,538 24,872,538 Total operating expenditures 25,524,520 3% 1,609,232 9,282,186 693,500 660,281 Transfers Out 735,500 6% 24,384,073 32,307,635 25,566,038 25,532,819 Total Expenditures 26,260,020 3% by CLASSIFICATION 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 14,806,618 15,171,177 16,223,953 16,223,953 Personnel 16,589,661 2% 5,489,001 5,406,119 5,670,808 5,670,808 Other Operating 5,778,173 2% 1,664,982 1,597,693 1,743,257 1,743,257 Contractual Services 1,767,261 1% 814,240 850,460 1,234,520 1,234,520 Capital Outlay 1,389,425 13% 22,774,841 23,025,449 24,872,538 24,872,538 Total operating expenditures 25,524,520 3% 1,609,232 9,282,186 693,500 660,281 Transfers Out 735,500 6% 24,384,073 32,307,635 25,566,038 25,532,819 Total Expenditures 26,260,020 3% by CLASSIFICATION (%) 2014 2015 2016 2016 2017 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 65% 66% 65% 65% Personnel 65% 24% 23% 23% 23% Other Operating 23% 7% 7% 7% 7% Contractual Services 7% 4% 4% 5% 5% Capital Outlay 5% Page 4.4 [GENERAL GOVERNMENT FUNCTION SUMMARY] Oversight, Administration & Fiscal Responsibility 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 46,969 44,993 47,675 47,675 Village Board 47,665 - 59,644 62,689 74,878 74,878 Village Manager 73,786 (1%) 620,620 543,649 643,750 643,750 Clerk Services 593,150 (8%) 101,547 98,711 101,180 101,180 Human Resources 101,780 1% 179,456 204,469 183,200 183,200 Assessing 183,200 - 442,338 422,472 415,375 415,375 Municipal Building Maintenance 384,925 (7%) 69,688 71,390 111,850 111,850 Insurances 114,650 3% 205,965 196,630 251,264 251,264 Municipal Court 246,400 (2%) 340,650 360,349 400,390 400,390 Village Attorney 403,865 1% 311,310 373,201 400,000 400,000 Financial Services 423,250 6% 1,086,732 1,174,768 1,494,810 1,494,810 Information Technology 1,556,693 4% 3,464,919 3,553,321 4,124,372 4,124,372 Total Expenditures 4,129,364 - 15% 15% 17% 17% % of total operating expenditures 16% $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 General Government Total Expenditures Trend Page 4.5 100 (VILLAGE BOARD) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 42,175 41,025 43,675 43,675 Personnel 43,665 - 4,794 3,968 4,000 4,000 Other Operating 4,000 - 46,969 44,993 47,675 47,675 Total Expenditures 47,665 - BUDGET HIGHLIGHTS: The Board consists of the Village Board President and six Trustees. No significant changes from last year's budget. 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. Page 4.6 110 (VILLAGE MANAGER) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 115,831 121,844 128,350 128,350 Personnel* 127,375 (1%) 4,593 4,076 8,525 8,525 Other Operating 8,525 - (60,780) (63,231) (61,997) (61,997) Charged to TIDs (62,114) - 59,644 62,689 74,878 74,878 Total Expenditures 73,786 (1%) * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: No significant changes from prior year's budget. 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. Page 4.7 111 (CLERK SERVICES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 464,160 413,080 482,750 482,750 Personnel* 448,450 (7%) 90,862 64,901 105,500 105,500 Other Operating 88,000 (17%) 57,798 57,868 55,500 55,500 Contracted services 56,700 2% 7,800 7,800 - - Capital Outlay - - 620,620 543,649 643,750 643,750 Total Expenditures 593,150 (8%) * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: Personnel costs in 2016 are higher due to the increase in the number of elections. 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. Page 4.8 120 (HUMAN RESOURCES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 85,881 86,424 84,650 84,650 Personnel* 86,250 2% 15,666 12,287 16,530 16,530 Other Operating 15,530 (6%) - - - - Contracted services - - 101,547 98,711 101,180 101,180 Total Expenditures 101,780 1% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.9 130 (ASSESSMENT OF PROPERTY) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 101 - 200 200 Other Operating 200 - 179,355 204,469 183,000 183,000 Contracted services 183,000 - 179,456 204,469 183,200 183,200 Total Expenditures 183,200 - 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 175,027 137,076 99,175 99,175 Personnel* 82,025 (17%) 226,386 227,014 240,700 240,700 Other Operating 222,700 (7%) 40,925 58,382 75,500 75,500 Contracted services 80,200 6% 442,338 422,472 415,375 415,375 Total Expenditures 384,925 (7%) * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: No significant changes from last year's budget. RESPONSIBILITIES: To maintain, repair and keep in proper working order the following: - Heating, ventilating and air conditioning systems. - Plumbing, pipes and fixtures - Interior and exterior walls, roofs, floors, woodwork, cabinets, windows, doors & gutters. - Furniture and fixtures, fountains, steps, stoops and railings. Provide cleaning, sanitizing, recycling and trash removal daily for municipal buildings. Insure adequate stock of cleaning, sanitizing and paper supplies for all facilities. Move or modify furniture, partitions, shelving, etc. as required for municipal buildings. Print stationary, forms, documents and information materials. Page 4.11 160 (INSURANCE AND BENEFITS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 10,334 380 30,000 30,000 Personnel 30,000 - 59,354 71,010 81,850 81,850 Other Operating (Insurances) 84,650 3% 69,688 71,390 111,850 111,850 Total Expenditures 114,650 3% BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.12 171 (MUNICIPAL COURT) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 197,620 189,435 233,925 233,925 Personnel 230,000 (2%) 8,345 7,195 8,400 8,400 Other Operating 7,400 (12%) - - - - Contracted services - - - - 8,939 8,939 Capital Outlay 9,000 1% 205,965 196,630 251,264 251,264 Total Expenditures 246,400 (2%) BUDGET HIGHLIGHTS: The decrease in personnel in 2017 is due to an update in management allocations. 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. Page 4.13 172 (VILLAGE ATTORNEY) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 258,267 278,505 303,850 303,850 Personnel* 307,325 1% 16,953 19,316 19,090 19,090 Other Operating 19,590 3% 65,430 62,528 77,450 77,450 Contracted services 76,950 (1%) 340,650 360,349 400,390 400,390 Total Expenditures 403,865 1% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.14 190 (FINANCIAL SERVICES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 245,452 267,851 305,400 305,400 Personnel* 324,800 6% 3,055 24,820 6,600 6,600 Other Operating 6,600 - 62,803 80,530 88,000 88,000 Contracted services 91,850 4% 311,310 373,201 400,000 400,000 Total Expenditures 423,250 6% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: Larger than usual increase in personnel due to conservative estimate for benfits costs related to an unfilled position. Every three years an OPEB appraisal is needed and causes an increase in contracted 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 268,288 253,404 264,675 264,675 Personnel* 271,175 2% 269,898 303,865 418,660 418,660 Other Operating 422,134 1% 394,320 407,403 478,555 478,555 Contracted services 500,811 5% 154,226 210,096 332,920 332,920 Capital Outlay 362,573 9% 1,086,732 1,174,768 1,494,810 1,494,810 Total Expenditures 1,556,693 4% * 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 contracted services and capital outlay are additional costs related to the implementation and operation of the new data backup center. Page 4.16 [PUBLIC SAFETY FUNCTION SUMMARY] 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 941,758 855,940 195,950 195,950 Emergency Dispatch (911) 51,225 (74%) 7,980,814 8,151,323 8,851,900 8,851,900 Police 8,832,101 - - 2,302 2,964,425 2,964,425 EMS 3,430,025 16% 3,299,496 3,525,653 898,135 898,135 Fire 926,026 3% 1,647,366 1,573,861 1,573,861 1,573,861 Public Fire Protection (Hydrant Rental) 1,575,000 - 20,106 39,413 40,950 40,950 Weed Control 40,100 (2%) 1,009 1,717 5,698 5,698 Emergency Government 5,700 - 18,396 31,531 25,570 25,570 Protective Services Commission 23,070 (10%) 13,908,945 14,181,740 14,556,489 14,556,489 Total Expenditures 14,883,247 2% 61% 62% 59% 59% % of total operating expenditures 58% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Public Safety Total Expenditures Trend Page 4.17 196 (EMERGENCY DISPATCH 911) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 933,984 841,618 187,450 187,450 Personnel 50,375 (73%) 7,374 14,192 7,900 7,900 Other Operating 850 (89%) 400 130 600 600 Capital Outlay - (100%) 941,758 855,940 195,950 195,950 Total Expenditures 51,225 (74%) BUDGET HIGHLIGHTS: As of February 1, 2017 dispatch operations will be handled by Waukesha County Page 4.18 200 (POLICE ) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 7,337,050 7,648,767 8,351,150 8,351,150 Personnel* 8,309,925 - 312,489 295,704 294,250 294,250 Other Operating 290,700 (1%) 221,123 96,043 110,500 110,500 Contracted services 110,500 - 110,152 110,809 96,000 96,000 Capital Outlay 120,976 26% 7,980,814 8,151,323 8,851,900 8,851,900 Total Expenditures 8,832,101 - * Certain personnel costs have also been allocated to the fire department. BUDGET HIGHLIGHTS: Overall decrease in personnel costs are due to a decrease in administrative personnel as well as a decrease in the number of employees participating in our health care plan. 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. Provide for on-going training in police skills, new laws, procedures and operations. Page 4.19 210 (EMS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - - 2,736,925 2,736,925 Personnel 3,170,525 16% - 2,302 113,500 113,500 Other Operating 103,500 (9%) - - 65,000 65,000 Contracted services 68,000 5% - - 49,000 49,000 Capital Outlay 88,000 80% - 2,302 2,964,425 2,964,425 Total Expenditures 3,430,025 16% BUDGET HIGHLIGHTS: New operational division starting in 2016. Originally part of the Fire Department. The significant increase in personnel is due to the need for more part-time help. Increased revolving loan payments have been budgeted under Capital Outlay to better match the projected costs of ambulance replacements. 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. Page 4.20 220 (FIRE) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,573,644 2,742,201 322,035 322,035 Personnel 374,450 16% 460,838 448,881 256,600 256,600 Other Operating 268,100 4% 178,778 70,797 7,000 7,000 Contracted services 7,000 - 86,236 263,774 312,500 312,500 Capital Outlay 276,476 (12%) 3,299,496 3,525,653 898,135 898,135 Total Expenditures 926,026 3% BUDGET HIGHLIGHTS: The significant increase in personnel is due to the increased need for part-time help. Revolving loan payments (under Capital Outlay) decreased due to a reduction in projected equipment costs. 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. Page 4.21 (230) FIRE PROTECTION SERVICES 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,647,366 1,573,861 1,573,861 1,573,861 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 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 14,470 37,286 35,450 35,450 Personnel 36,100 2% - - - - Other Operating - - 5,636 2,127 5,500 5,500 Contracted services 4,000 (27%) 20,106 39,413 40,950 40,950 Total Expenditures 40,100 (2%) BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.23 280 (EMERGENCY GOVERNMENT) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,009 1,717 5,698 5,698 Other Operating 5,700 - BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.24 290 (OTHER PROTECTION SERVICES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 8,826 12,391 16,000 16,000 Other Operating 13,500 (16%) 9,570 19,140 9,570 9,570 Contracted services 9,570 - 18,396 31,531 25,570 25,570 Total Expenditures 23,070 (10%) BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.25 [PUBLIC WORKS FUNCTION SUMMARY] 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,013,288 2,994,395 3,510,970 3,510,970 Street Maintenance 3,592,770 2% 536,740 426,843 461,925 461,925 Equipment Maintenance 471,975 2% 101,111 79,447 94,800 94,800 Municipal Garages 94,000 (1%) 3,651,139 3,500,685 4,067,695 4,067,695 Total Expenditures 4,158,745 2% 16% 15% 16% 16% % 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 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Public Works Total Expenditures Trend Page 4.26 400 (STREET MAINTENANCE) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,227,920 1,224,404 1,347,400 1,347,400 Personnel* 1,332,700 (1%) 1,759,845 1,742,343 1,848,400 1,848,400 Other Operating 1,879,900 2% 60,490 68,794 125,000 125,000 Contracted services 100,000 (20%) 250,099 256,379 443,500 443,500 Capital Outlay 533,500 20% (285,066) (297,525) (253,330) (253,330) Transfer to Storm Water Ut. (253,330) - 3,013,288 2,994,395 3,510,970 3,510,970 Total Expenditures 3,592,770 2% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: The net decrease in personnel is due to less projected use of our health insurance plan The increase in capital outlay is in relation to the increase in revolving loan payments needed to pay off vehicles and equipment. 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. Page 4.27 420 (EQUIPMENT MAINTENANCE) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 237,231 233,150 249,025 249,025 Personnel* 263,475 6% 198,789 173,728 192,900 192,900 Other Operating 188,500 (2%) 41,782 19,965 20,000 20,000 Contracted services 20,000 - 58,938 - - - Capital Outlay - - 536,740 426,843 461,925 461,925 Total Expenditures 471,975 2% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: Larger than usual increase in personnel costs related to updated allocations to other departments. 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. Page 4.28 440 (MUNICIPAL GARAGES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 101,111 79,447 94,800 94,800 Other Operating 94,000 (1%) BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.29 [CULTURE, RECREATION AND EDUCATION] 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 83,865 90,776 91,850 91,850 Community Life 63,350 (31%) 27,232 15,655 28,900 28,900 Old Falls Village 28,900 - 854,704 704,510 783,500 783,500 Park Operations 825,600 5% 14,874 20,813 20,600 20,600 Park Projects 21,100 2% 980,675 831,754 924,850 924,850 Total Expenditures 938,950 2% 4% 4% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Culture and Recreation Total Expenditure Trend Page 4.30 180 (COMMUNITY LIFE) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 83,865 90,776 91,850 91,850 Other Operating 63,350 (31%) BUDGET HIGHLIGHTS: Certain costs are now included in a new Tourism Commission account in department 750. Page 4.31 582 (HISTORICAL SOCIETY AND MUSEUM) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 27,232 15,655 28,900 28,900 Other Operating 28,900 - BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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. Page 4.32 620 (PARKS AND FORESTRY OPERATIONS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 466,218 441,831 492,650 492,650 Personnel 521,750 6% 143,444 152,673 154,850 154,850 Other Operating 153,850 (1%) 102,225 110,006 136,000 136,000 Contracted services 150,000 10% 142,817 - - - Capital Outlay - - 854,704 704,510 783,500 783,500 Total Expenditures 825,600 5% BUDGET HIGHLIGHTS: PARK RELATED RESPONSIBILITIES: Provide residents with a safe recreational environment throughout approximately 1,400 acres of parkland Mow and maintain turf areas in the Village's parks, boulevards, and other Village owned properties Maintain, reconstruct, and repair ball fields Groom and set-up baseball and softball as needed Organize, prepare site and coordinate use for permit system, including picnics and tournaments Landscape and re-landscape Village owned lands as necessary Maintain, improve and repair the buildings throughout Village park properties. Maintain, construct and repair all site amenities in parks and parkways (including signing, fencing, tables, benches, grills, bubblers, etc. Construct, inspect, maintain and repair all children's play areas located in Village park areas Create and maintain ice rinks and sledding areas Maintain and repair all basketball, tennis, and volleyball courts and horse shoe pits in parks Repair and maintain all small engines for the Village Maintain all soccer fields located within Village parklands Maintain detention ponds, bike trails and new subdivision boulevards and right of ways To plant and maintain all Village flower and shrub beds. To remove bee, wasp, hornet nests and diseased animals from public properties. To hang public information banners, special event signs and decorations, and Christmas decorations Plow and shovel snow at all public access parking lots, crosswalks and sidewalks around Village buildings Rec programs and activities are provided by Menomonee Falls School District. FORESTRY RELATED RESPONSIBILITIES: Provide a complete Forestry management plan for the Village of Menomonee Falls, including Tree planting, pruning, and removal Remove and repair storm damage Establish a program of disease and insect control Conduct tree hazard evaluations Conduct tree appraisals Establish a program of tree protection during construction Work with contractors to prevent injury to trees Eliminate invasive species such as wild mustard The increase in personnel costs a bit higher than usual due to employees reaching the end of their probationary period. Page 4.33 640 (PARK PROJECTS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 14,874 20,813 20,600 20,600 Other Operating 21,100 2% BUDGET HIGHLIGHTS: No significant changes from last year's budget. 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 Page 4.34 [CONSERVATION AND DEVELOPMENT] 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 40,596 52,156 50,745 50,745 Community Dev Authority (CDA) 204,840 304% (27,440) 54,493 254,254 254,254 Engineering Services 275,804 8% 465,956 571,917 565,283 565,283 Zoning and Building Inspections 574,120 2% 290,051 279,383 328,850 328,850 Planning 359,450 9% 769,163 957,949 1,199,132 1,199,132 Total Expenditures 1,414,214 18% 3% 4% 5% 5% % of total operating expenditures 6% 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 $1,600,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Conservation and Development Total Expenditures Trend Page 4.35 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 38,892 33,525 31,545 31,545 Personnel 31,340 (1%) 1,704 18,631 19,200 19,200 Other Operating 173,500 804% 40,596 52,156 50,745 50,745 Total Expenditures 204,840 304% 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. New for 2017 is a Tourism Commission expense. State statutes now require that 70% of hotel taxes be directly remitted to this new commission. Page 4.36 760 (ENGINEERING SERVICES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 571,661 581,348 659,600 659,600 Personnel* 676,100 3% 10,068 9,160 19,654 19,654 Other Operating 16,804 (15%) 630 37,719 10,000 10,000 Contracted services 10,000 - 3,572 1,472 - - Capital Outlay 7,900 N/A (362,380) (357,522) (290,000) (290,000) Less charged to developers & projects (290,000) - (110,211) (71,796) (3,000) (3,000) Less charged to TIDs (7,000) 133% (140,780) (145,888) (142,000) (142,000) Less charged to utilities (138,000) (3%) (27,440) 54,493 254,254 254,254 Total Expenditures 275,804 8% * 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. No significant changes from last year's budget. Page 4.37 770 (ZONING AND BUILDING INSPECTIONS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 241,844 263,967 268,575 268,575 Personnel* 275,675 3% 5,952 6,028 8,965 8,965 Other Operating 8,765 (2%) 218,160 301,922 287,743 287,743 Contracted services 289,680 1% 465,956 571,917 565,283 565,283 Total Expenditures 574,120 2% * 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 259,886 270,018 316,025 316,025 Personnel* 346,625 10% 4,208 9,365 12,825 12,825 Other Operating 12,825 - 25,957 - - - Contracted Services - - 290,051 279,383 328,850 328,850 Total Expenditures 359,450 9% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: The increase in personnel for 2017 includes certain employee promotions 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. Page 4.39 [OTHER FINANCING USES SUMMARY] 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,609,232 9,282,186 693,500 660,281 Non-Operating Expenditures 735,500 6% 1,609,232 9,282,186 693,500 660,281 Total Expenditures 735,500 6% Page 4.40 910 (NON-OPERATING EXPENDITURES) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 495,946 500,032 598,500 565,281 Solid Waste Collection Fund 640,500 7% 95,000 6,938,292 95,000 95,000 Capital Projects Fund 95,000 - 913,175 1,843,862 - - Municipal Facilities/Equip Fund - - - - - - Risk Management - - - - - - Special Assessments - - 105,111 - - - Loss on Land Resale - - 1,609,232 9,282,186 693,500 660,281 Total Expenditures 735,500 6% BUDGET HIGHLIGHTS: The budgeted transfer to the Solid Waste Collection 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. (memo entry only) 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,234,840 1,240,797 1,242,000 1,242,000 Refuse collection fee 1,242,000 - 79,919 79,945 60,000 76,219 Recycling State aids 75,000 25% 25,679 6,974 - - Recycling rebate - - 3,600 3,800 2,000 2,000 Sales of recycling carts 2,000 - 456 633 - - Interest Earnings - - 1,344,494 1,332,149 1,304,000 1,320,219 Total revenues 1,319,000 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,247,769 1,211,093 1,265,000 1,254,000 Garbage collection contract 1,306,000 3% 114,887 115,413 118,000 116,000 State generator fee 118,000 - 8,892 14,668 7,000 7,000 Taxes - dumping 7,000 - 181 1,132 2,000 2,000 Municipal hazardous waste 2,000 - 1,371,729 1,342,306 1,392,000 1,379,000 Sub-total garbage collection 1,433,000 446,581 461,654 482,000 478,000 Recycling collection contract 498,000 3% - - 200 200 Recycling materials/supplies 200 - 9,144 8,550 10,000 10,000 Spring brush pick-up 10,000 - 8,169 8,254 7,000 7,000 Household hazardous materials 7,000 - 1,536 8,089 7,800 7,800 General administrative expense 7,800 - 2,981 3,028 3,200 3,200 Postage 3,200 - 300 300 300 300 Audit fee 300 - 468,711 489,875 510,500 506,500 Sub-total recycling 526,500 1,840,440 1,832,181 1,902,500 1,885,500 Total expenditures 1,959,500 (495,946) (500,032) (598,500) (565,281) Net income (expense) (640,500) 495,946 500,032 598,500 565,281 Transfer from General Fund 640,500 7% - - - - Net income (expense) - - - - - Fund balance, beginning - - - - - 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 2016 tax bill for 2017 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 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,747,518 1,734,838 1,704,223 1,704,223 Real estate/personnel prop taxes 1,704,878 - 75,302 96,060 95,884 95,884 Other revenues 102,913 7% 1,822,820 1,830,898 1,800,107 1,800,107 Total Revenues 1,807,791 - 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,453,663 1,426,761 1,584,330 1,584,330 Operating expenditures 1,509,968 (5%) 289,169 306,407 284,550 284,550 Building maintenance 287,705 1% - 1,742,832 1,733,168 1,868,880 1,868,880 Total Expenditures 1,797,673 (4%) 79,988 97,730 (68,773) (68,773) Revenues less expenditures 10,118 1,184,612 1,264,600 1,362,330 1,362,330 Fund balance, beginning 1,293,557 1,264,600 1,362,330 1,293,557 1,293,557 Fund balance, ending 1,303,675 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 5.2 FUND 220 (LIBRARY OPERATIONS) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,420,173 1,420,173 1,420,173 1,420,173 Property taxes 1,420,173 - 41,204 59,597 59,964 59,964 Intergovernmental 60,013 - 11,436 13,502 11,900 11,900 Public charges for services 12,900 8% 1,196 1,993 1,400 1,400 Interest earnings 1,400 - 21,071 20,381 22,120 22,120 Other miscellaneous revenues 25,600 16% 1,495,080 1,515,646 1,515,557 1,515,557 Total revenues 1,520,086 - 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,108,560 1,103,159 1,232,050 1,232,050 Salaries/benefits 1,165,525 (5%) 181,322 184,000 217,100 217,100 Books and Periodicals 216,200 - 4,877 4,391 7,500 7,500 Training 7,300 (3%) 16,583 24,667 29,200 29,200 Materials and supplies 26,900 (8%) 10,486 12,171 13,500 13,500 Repairs/maintenance eq. 17,885 32% 9,461 7,472 9,000 9,000 Rentals 6,500 (28%) 62,328 29,561 13,900 13,900 Property and equipment 5,000 (64%) 3,728 3,728 3,910 3,910 Utilities 3,900 - 42,693 42,225 37,170 37,170 Contractual services 43,834 18% 13,625 15,387 19,000 19,000 Property insurance 14,200 (25%) - - 2,000 2,000 Other Operating 2,724 36% - - - - Contingency - - - - - - Transfers to other funds - - 1,453,663 1,426,761 1,584,330 1,584,330 Total expenditures 1,509,968 (5%) 41,417 88,885 (68,773) (68,773) Revenues less expenditures 10,118 858,616 900,033 988,918 988,918 Fund balance, beginning 920,145 900,033 988,918 920,145 920,145 Fund balance, ending 930,263 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 5.3 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 327,345 314,665 284,050 284,050 Property taxes 284,705 - 395 587 500 500 Interest earnings 3,000 500% 327,740 315,252 284,550 284,550 Total revenues 287,705 1% 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 88,871 63,021 40,950 40,950 Salaries/benefits 38,855 (5%) 4,423 4,247 6,500 6,500 Materials and supplies 6,950 7% 16,554 22,594 23,000 23,000 Repairs/maintenance equipment 23,000 - - - - - Property and equipment - - 129,468 127,480 135,000 135,000 Utilities 135,000 - 49,853 89,065 79,100 79,100 Contractual services 83,900 6% 289,169 306,407 284,550 284,550 Total expenditures 287,705 1% 38,571 8,845 - - Revenues less expenditures - 325,996 364,567 373,412 373,412 Fund balance, beginning 373,412 364,567 373,412 373,412 373,412 Fund balance, ending 373,412 RESPONSIBILITIES: Maintain, repair, and keep in proper working order the following: Heating, ventilating and air conditioning systems. Plumbing, pipes and fixtures. Interior and exterior walls, roof, floors, woodwork, cabinets, windows, doors & gutters. Provide cleaning, sanitizing, recycling and trash removal daily. Print stationary, forms, documents and other information materials. BUDGET HIGHLIGHTS: No significant changes from last year's budget. Page 5.4 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,341,779 2,374,220 2,356,722 2,356,722 Property Tax Levy for Debt Service 2,331,274 (1%) 54 1,112 100 5,000 Interest earnings 5,000 4,900% 12,275,000 9,975,000 13,955,000 13,955,000 Proceeds from refunding notes - (100%) 609,158 599,001 245,000 405,055 Bond Premium 200,000 (18%) Transfers in from: - 27,953 27,953 27,953 General Operating Budget 27,953 - 1,845,000 2,078,146 2,080,000 2,080,000 Municipal Facilities/Equipment 2,070,750 - 285,088 202,708 167,490 167,490 Special Assessment Fund 137,151 (18%) 587,938 - - - TID #2 Village Centre - - 1,072,047 1,156,375 1,211,563 1,211,563 TID #5 Westbrook Corp Park 1,463,063 21% 9,803,685 373,261 397,213 397,213 TID #6 Main Street 375,594 (5%) 1,904,875 1,922,844 2,746,918 2,746,918 TID #8 Richfield Way 2,770,287 1% 6,813 6,813 6,813 6,813 TID #9 6,813 - 382,978 352,804 290,346 320,292 TID #10 336,500 16% 10,529 10,500 10,500 10,500 TID #11 11,156 6% - 7,273 28,800 28,800 TID #12 1,294,400 4,394% 31,124,944 19,088,010 23,524,418 23,719,319 Total Revenues 11,029,941 (53%) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 307,729 398,508 245,000 345,167 Bond Issuance Expenses 200,000 (18%) 28,081,416 16,459,369 20,939,369 20,939,369 Bond Principal payments 8,500,000 (59%) 2,667,070 2,174,762 2,485,688 2,485,688 Bond Interest payments 2,387,000 (4%) 3,636 3,559 - - Transfer to General Fund - - 31,059,851 19,036,198 23,670,057 23,770,224 Total Expenditures 11,087,000 (53%) 65,093 51,812 (145,639) (50,905) Net increase (decrease) (57,059) - 65,093 116,905 116,905 Fund Balance, beginning 66,000 65,093 116,905 (28,734) 66,000 Fund Balance, end of year 8,941 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 2016, the Village issued the following debt: 3,190,000$ 2016 Capital Budget 1,280,000$ Refinancing (TID #6) 5,500,000$ Refinancing (TID #6, #10, #11) 2,500,000$ (TID #8) (projected) 7,425,000$ Refinancing (TID #8) (projected) Page 5.7 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT FUND) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,663,731 2,950,972 2,800,000 2,850,000 Landfill tipping fees 2,895,000 3% - - - - Intergovernmental Revenues 199,000 N/A 12,253 10,120 7,167 7,167 Interest earnings 41,000 472% 2,000,000 - - - Bond proceeds 8,000,000 N/A 55,443 154,682 7,255,625 555,000 Miscellaneous 20,625 (100%) 4,731,427 3,115,774 10,062,792 3,412,167 Total Income 11,155,625 11% EXPENDITURES: 12,016 7,194 84,000 80,000 Cap Outlay - General government 20,000 (76%) 3,613,390 3,134,236 85,000 621,000 Cap Outlay - Public Safety 365,000 329% 241,731 367,268 450,000 1,450,000 Cap Outlay - Public Works 11,680,000 2,496% - - - - Cap Outlay - Culture & Recreation - - - 1,810 - - Cap Outlay - Development 28,500 N/A 3,867,137 3,510,508 619,000 2,151,000 Total Capital Outlay 12,093,500 1,854% 800 800 800 800 Contracted services 800 - 1,627 1,150 2,000 2,000 Contracted services 2,000 - 3,869,564 3,512,458 621,800 2,153,800 Total Expenditures 12,096,300 1,845% 861,863 (396,684) 9,440,992 1,258,367 Net increase (decrease) (940,675) TRANSFERS IN (OUT): 801,979 696,694 250,000 400,000 Fire Impact Fee Reimb (Fund 200) 285,000 14% 1,273,740 2,355,084 810,889 810,889 Gen Fd equipment loan repayments 892,848 10% - (70,000) - (160,000) To Capital Projects Fund - - (1,845,000) (2,078,146) (2,080,000) (2,080,000) Transfer to Debt Service Fund (2,070,750) - 1,092,582 506,948 8,421,881 229,256 Net increase (decrease) (1,833,577) 4,443,781 5,536,363 6,043,311 6,043,311 Fund Balance, beginning of year 6,272,567 5,536,363 6,043,311 14,465,192 6,272,567 Fund Balance, end of year 4,438,990 The 2017 Budget provides for the following capital outlay: Clerk Services Voting Equipment (payment plan) 6,000$ Engineering Department vehicle 28,500 EMS Ambulance 250,000 Fire Department Generator 65,000 Fire Department Misc fire equipment 50,000 115,000 Public Works New DPW facility (est) 11,225,000 Public Works (2) Dump Trucks (w/ plow) 370,000 Public Works (3) Pickup Trucks 110,000 11,705,000 General Contingency 14,000 12,118,500$ Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 STORM WATER UTILITY Page 6.5 FUND 700 (RISK MANAGEMENT FUND) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 589 853 500 500 Investment earnings 2,000 300% 28,325 29,351 29,000 29,000 Dividend on CVMIC investment 32,600 12% 28,914 30,204 29,500 29,500 Total operating revenues 34,600 17% EXPENSES: 49,163 48,737 50,000 50,000 Insurance premiums 54,700 9% 192,786 (20,780) 30,000 30,000 Claims and deductibles paid 30,000 - 241,949 27,957 80,000 80,000 Total operating expenses 84,700 6% (213,035) 2,247 (50,500) (50,500) NET INCOME (LOSS) (50,100) (1%) 810,074 597,039 599,286 599,286 Net assets, beginning of year 548,786 597,039 599,286 548,786 548,786 Net assets, end of year 498,686 General Information: In 1991, the Village substantially reduced liability insurance costs by joining the Cities & Villages Mutual Insurance Company (CVMIC), which was created in 1987 to provide insurance for its members. The Risk Management Fund includes annual premiums for all liability insurances, a self-insured retention from which lower end claims are paid, and service fees for third party claims administration and consultation. Consulting services include actuarial calculations for GASB 45. The calculations are required every two years. The primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.1 Page 6.2 FUND 720 (WATER UTILITY) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 4,675,541 5,054,246 4,523,600 4,523,600 Charges to customers for services 5,061,500 12% 1,647,366 1,573,861 1,573,861 1,573,861 Hydrant Rental charged to Village 1,575,000 - 212,414 207,166 217,388 217,388 Tower leases 180,000 (17%) 765 3,305 - - Other Revenue 5,000 N/A 6,536,086 6,838,578 6,314,849 6,314,849 Subtotal operating revenues 6,821,500 8% OPERATING EXPENSES: 1,663,617 1,602,280 1,575,000 1,575,000 Source of Supply 1,673,000 6% 449,992 463,340 425,250 425,250 Pumping 480,497 13% 72,872 72,340 74,000 74,000 Water Treatment 85,359 15% 400,786 309,215 418,250 418,250 Transmission & Distribution 289,386 (31%) 91,197 90,362 86,225 86,225 Billing & collections 93,122 8% 916,787 1,047,135 962,610 962,610 Administration & General 1,061,984 10% 1,564,194 1,605,199 1,627,000 1,627,000 Depreciation 1,670,000 3% 1,259,422 1,290,385 1,330,000 1,330,000 Payment in-lieu of taxes 1,370,000 3% 6,418,867 6,480,256 6,498,335 6,498,335 Subtotal operating expenses 6,723,348 3% 117,219 358,322 (183,486) (183,486) NET OPERATING INCOME 98,152 (153%) NON-OPERATING ITEMS: 5,093 3,147 6,000 6,000 Interest earnings 10,000 67% 384,824 769,740 647,500 647,500 Impact Fees 650,000 - 11,791 19,512 11,100 11,100 Miscellaneous revenue 38,600 248% (146,329) (164,062) (180,000) (180,000) Interest expense on long-term debt (220,000) 22% (77,265) (81,351) (72,400) (72,400) Other fiscal charges (80,367) 11% 178,114 546,986 412,200 412,200 Net non-operating items 398,233 (3%) 2,198,205 563,713 - - Capital contributions - - 2,493,538 1,469,021 228,714 228,714 NET INCOME 496,385 117% 56,571,211 59,064,749 60,533,770 60,533,770 Net Assets, beginning of year 60,762,484 - 59,064,749 60,533,770 60,762,484 60,762,484 Net Assets, end of year 61,258,869 1% BUDGETED FIXED ASSET PURCHASES Meters 71,600$ Transportation Equipment 60,000 Power Operated Equipment 60,000 Meters Telecomm Equip. 6,500 Hydrants 7,500 Wells & Springs 5,000 Lab Equipment 5,000 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 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,121,551 8,316,028 7,702,800 7,702,800 Charges to customers for services 7,814,200 1% OPERATING EXPENSES: 1,465,898 1,551,519 1,685,181 1,685,181 VMF-Operations & Maintenance 1,706,895 1% 1,890,885 2,041,301 2,009,000 2,009,000 Sewage Treatment - User Charge 2,126,000 6% 5,404,780 5,314,523 5,564,000 5,564,000 Sewage Treatment - Capital Charge 5,553,500 - 1,324,354 1,332,508 1,391,000 1,391,000 Depreciation 1,400,000 1% 10,085,917 10,239,851 10,649,181 10,649,181 Subtotal operating expenses 10,786,395 1% (1,964,366) (1,923,823) (2,946,381) (2,946,381) NET OPERATING INCOME (LOSS) (2,972,195) 1% NON-OPERATING ITEMS: 300,000 300,000 - - Interceptor Sewer tax - - 6,801 8,926 7,700 7,700 Interest earnings 28,500 270% 404,062 665,805 647,500 647,500 Impact fees 647,000 - 16,295 30,702 20,400 20,400 Other revenues 19,200 (6%) (64,816) (56,082) (48,367) (48,367) Interest on long-term debt (39,614) (18%) (110) (100) (100) (100) Other fiscal charges (100) - (18,000) (18,000) (19,200) (19,200) Other expense (18,000) (6%) 644,232 931,251 607,933 607,933 Subtotal non operating items 636,986 5% 1,202,459 494,525 - - Capital contributions - - - (117,675) (498,047) (2,338,448) (2,338,448) NET INCOME (2,335,209) - 59,964,931 59,847,256 59,349,209 59,349,209 NET ASSETS, BEGINNING OF YEAR 57,010,761 (4%) 59,847,256 59,349,209 57,010,761 57,010,761 NET ASSETS, END OF YEAR 54,675,552 (4%) BUDGETED FIXED ASSET PURCHASES Sanitary sewer relining project - annual rehabilitation 75,000$ 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) 2014 2015 2016 2016 2017 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,250 931,250 931,250 RE/Personal property taxes 931,250 - 28,633 40,213 51,000 51,000 Licenses and permits 31,500 (38%) 959,883 971,463 982,250 982,250 Total operating revenues 962,750 (2%) OPERATING EXPENSES: 261,403 303,268 281,175 281,175 Salaries/Benefits 284,800 1% 285,066 297,525 253,330 253,330 Wage/Benefit Transfers - DPW 253,330 - 91,003 69,719 148,280 148,280 Other operating expenses 168,630 14% 603,979 612,450 652,000 652,000 Depreciation 660,000 1% 1,241,451 1,282,962 1,334,785 1,334,785 Total operating expenses 1,366,760 2% (281,568) (311,499) (352,535) (352,535) NET OPERATING LOSS (404,010) 15% NON-OPERATING ITEMS: 1,708 982 1,000 1,000 Interest earnings 4,000 300% (3,172) 855 1,050 1,050 Miscellaneous revenues 1,000 (5%) (854) (815) (700) (700) Bond expenses (1,000) 43% (119,959) (104,096) (104,250) (104,250) Interest expense (99,244) (5%) (122,277) (103,074) (102,900) (102,900) Net non-operating items (95,244) (7%) 1,433,798 572,176 - - Capital contributions - - 1,029,953 157,603 (455,435) (455,435) NET INCOME (LOSS) (499,254) 10% 22,215,087 23,245,040 23,402,643 23,402,643 Net assets, beginning of year 22,947,208 23,245,040 23,402,643 22,947,208 22,947,208 Net assets, end of year 22,447,954 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. 20% 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 valuation 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. Modifies 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. Public Service Commission PSC: 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. 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. Page 7.3 TERMINOLOGY Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Tax Incremental Financing District (TID) 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, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 18,735,435 18,947,322 19,220,093 17,071,346 17,612,240 17,612,240 17,999,639 RE20 (Other Taxes) 7001-0000 Agri Use Value Penalty - - - 18,629 18,081 - 18,000 7003-0000 Omitted Taxes 167 964 328 10,837 34,284 - - 7010-0000 Del.PP Tax Prior Years 1,347 131 559 - - 1,500 - 7012-0000 Int-Delinquent Taxes 2,950 8,684 6,768 7,106 3,208 6,000 6,000 7020-0000 Trailer Tax-Meno Fls Dist 10,051 8,932 8,932 3,947 3,001 9,000 9,000 7030-0000 Hotel/Motel Tax 136,331 161,753 204,205 228,036 112,697 200,000 245,000 7692-0000 PILOT on Exempt Property - - - - 2,055 - 1,000 7050-0000 Fire Insurance Taxes 144,981 144,168 161,744 159,595 167,682 160,000 160,000 295,827 324,632 382,536 428,150 341,008 376,500 439,000 RE40 (Intergovernmental) 7100-0000 Shared Revenues 442,173 454,116 459,804 458,920 147,523 457,362 453,000 7100-0001 Computer Aid 356,801 306,222 267,305 215,956 196,661 196,661 193,695 7101-0000 Ex.Restraint 33,560 46,912 102,180 159,606 - 58,918 - 7103-0000 Grant Revenues - - - 7,000 - - - 7110-0000 Managed Forest Land (MFL) 79 66 79 71 74 75 75 7130-0000 Grants - Police 13,500 35,527 21,378 21,680 15,089 20,000 20,000 7130-0000 Grants - Fire - - 2,232 2,000 3,415 - - 7140-0000 Fire Aids 186 - - - - - - 7120-0000 Connect.St/Hwy Aids 186,288 211,841 212,274 213,705 159,814 154,682 155,000 7122-0000 Transportation Aids 1,559,729 1,533,715 1,534,049 1,660,831 1,238,971 1,652,771 1,838,000 7125-0000 Road Aids (Fed LRIP) - - - 178,877 - - - 7103-0000 Grant Revenue - - - - 2,000 - - 2,592,316 2,588,399 2,599,301 2,918,646 1,763,547 2,540,469 2,659,770 RE50 (Licenses And Permits) 7200-0000 Liquor/Malt Licenses 31,070 31,070 30,998 34,205 55,460 30,000 30,000 7202-0000 Operator Licenses 17,907 16,505 17,434 19,819 16,033 16,000 16,000 7204-0000 Cigarette License 3,600 3,400 3,200 3,100 2,900 3,500 3,500 7206-0000 Dog Lic-VMF Share 12,451 6,080 7,431 6,332 4,149 5,000 6,000 7214-0000 Theater Licenses 250 - 250 250 - 250 250 7218-0000 Trailer Park Licenses - 100 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 1,906 1,829 1,544 1,837 2,095 1,500 1,600 7222-0000 Amusement Device Licenses 6,500 7,275 6,875 6,525 7,550 6,900 6,900 7258-0000 Dance Permits 4,100 4,525 4,025 4,025 4,325 4,000 4,000 7266-0000 Itinerant Peddlers Licens 900 2,100 1,000 750 550 900 800 7272-0000 Park Use Permits 33,038 26,555 28,360 28,541 29,885 30,000 28,000 7278-0000 Block Party Permits 150 225 175 125 150 150 150 7268-0000 Parking Permits 6,284 6,032 8,578 9,390 8,164 7,000 7,000 7276-0000 Alarm Permits 13,780 13,595 13,650 13,595 13,585 13,500 13,500 7216-0000 Elecrical Contractor License 10,225 600 - - - - - 7250-0000 Building Permits 304,823 329,488 490,289 672,897 573,125 741,000 585,000 7252-0000 Electrical Permits 89,805 87,536 95,366 138,506 117,499 130,000 115,000 7254-0000 Plumbing Permits 69,313 79,972 87,086 144,822 99,601 145,000 105,000 7256-0000 Heating Permits 73,572 71,255 84,127 123,050 75,207 113,000 100,000 7260-0000 Curb Cuts 1,940 1,770 1,580 3,600 2,880 2,000 2,000 7262-0000 Street Excavation 900 900 1,600 1,300 2,500 1,000 1,100 7264-0000 Sign Permits 15,600 17,325 14,225 16,800 15,625 14,000 15,000 7270-0000 Occupancy Permits 18,175 13,725 26,125 43,625 32,000 25,000 25,000 7496-0000 Zoning Permit 3,800 7,365 15,200 16,158 11,489 10,000 12,000 7497-0000 Outdoor Cafe Permit - - - 676 847 700 700 720,089 729,227 939,218 1,290,028 1,075,619 1,300,500 1,078,600 RE60 (Fines And Penalties) 7300-0000 Court Receipts - - - - 289,466 - 550,000 7300-0001 Court Fines 413,701 482,059 330,846 334,575 79,329 300,000 - 7300-0002 Court Costs-Local 151,304 171,045 140,478 159,820 35,130 150,000 - 7303-0000 Weight Restrictions - - - 15 - - - 7310-0000 Parking Violations 55,688 55,449 55,083 59,302 52,790 50,000 55,000 7320-0000 Impounded Dogs - 4,105 4,052 4,448 4,363 4,000 4,000 7330-0000 False Alarms Penalties 10,425 11,753 12,904 14,068 10,318 10,000 11,000 Page 8.1 Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget 7422-0006 Court Admin Fee 1,243 312 125 - - - - 7422-0008 Blood Analysis Fee - - - - 980 2,500 1,200 7422-0010 Warrant fees 624 2,482 2,057 1,980 1,164 1,500 1,500 7330-0000 False Alarms Penalties - - - 535 - - - 632,985 727,205 545,545 574,743 473,540 518,000 622,700 RE70 (Public Charge For Service) 7400-0000 Acctg Serv Fee 187 - - (150) - - - 7490-0000 Matl.Sales&Services 4,290 4,583 6,178 6,789 5,741 5,000 5,000 7494-0000 IRB Fee 500 500 - 500 - 500 500 7499-0000 Open Records Request 193 254 141 760 93 300 300 7420-0000 Accident&Theft Reports 4,227 3,529 5,787 3,819 3,063 4,000 4,000 7421-2000 Tax Ref Intercept - - 50 - - - - 7421-3000 School Liaison Officer 121,301 120,318 123,068 122,434 63,541 120,000 120,000 7422-0000 Misc PD Revenues (58) 399 161 261 437 150 200 7422-0001 Fingerprints 3,530 2,520 3,130 2,330 1,625 2,500 2,500 7422-0002 Notaries - - 4 - - - - 7422-0003 Terms (Court Ordered) 14,433 12,988 10,260 10,477 1,476 12,000 - 7740-0000 Hunting Processing Chg 1,428 1,516 700 540 205 700 700 7435-0000 Ambulance Fees 1,032,197 1,053,290 1,217,974 1,290,624 1,107,804 1,200,000 1,430,000 7435-0001 Ambul-Non Collecctible (96,254) (115,040) (144,238) (123,772) (67,655) (65,000) (125,000) 7435-0002 Ambulance Refunds (245) (10,324) (399) - - - - 7435-0003 Ambul-Insur. Adjust (263,907) (248,479) (298,375) (358,048) (332,797) (300,000) (300,000) 7330-0001 FD Plan Review fees 18,720 15,714 13,785 17,211 10,869 14,000 14,000 7436-0000 Fire Fighting Charges/Reimbur 4,568 5,000 845 - - 1,000 1,000 7436-0005 Contracted Fire Dept Services - - - 219,732 95,598 185,000 198,399 7411-0000 Weed Cut Repayments 1,427 4,813 5,832 2,426 (341) 5,500 4,000 7412-0000 Weed Cut Admin. Fees 350 1,200 1,150 900 (100) 500 500 7115-0000 Lannon-Snow Services 14,618 19,252 30,491 8,882 3,843 15,000 15,000 7440-0000 DPW Matl. Sales - - - 26 - - - 7441-0000 DPW Labor 10,702 22,102 12,788 (10,703) 10,860 6,000 10,000 7461-0000 Park Vandalism Restitution - 204 - - - - - 7490-0000 Matl.Sales&Services 100 400 250 50 50 - - 7493-0000 House Numbers 866 912 879 1,602 1,595 1,000 1,000 7738-0000 Certif Commty Review Fee 3,604 2,518 2,760 3,378 2,205 3,000 3,000 7492-0000 Map & Plat Sales 161 204 94 35 21 100 100 7495-0000 OVC Application Fee 200 1,000 - 2,000 - 1,000 1,000 7735-0000 Special Appearance 5,850 6,550 5,950 3,750 2,400 4,000 4,000 7736-0000 Subdivision Review Fees 3,300 20,950 10,200 6,550 3,700 8,000 7,000 7737-0000 Project Review Fees 7,950 18,238 20,748 10,750 8,625 15,000 15,000 894,238 945,111 1,030,213 1,223,153 922,858 1,239,250 1,412,199 RE80 (Interest Income) 7600-0000 Interest-State Pool 37,821 26,211 22,408 21,560 44,318 25,000 70,000 7600-0206 Interest on Advance - EDMF - - - - 40 - - 7600-0618 Interest on Advance - TID #6 65,984 77,971 14,957 15,675 - 16,000 24,000 7600-0619 Interest on Advance - TID #7 21,709 12,826 2,470 2,588 - 2,600 4,000 7600-0620 Interest on Advance - TID #8 98,957 94,373 - - - - - 7600-0621 Interest on Advance - TID #9 3,300 6,798 1,309 1,372 - 1,400 2,000 7600-0632 Interest on Advance to TID #12 - - 9 113 - 100 200 7600-0740 Interest on Advance - Stm Wtr 13,187 8,746 4,076 - - - - 7600-0900 Interest Earnings - Other - - - 20,561 15,880 - 20,000 7610-0000 Int-Past Due Invoices 960 1,169 758 4,753 2,809 - 1,000 241,918 228,094 45,987 66,622 63,047 45,100 121,200 RE85 (Miscellaneous) 7422-0011 Deposit Over/Under - 3 - (22) (99) - - 7700-0000 Misc Revenue 539 13,976 44,482 21,119 5,078 1,000 1,000 7705-0000 Misc Donations - - - 735 - - - 7707-0000 Meno Falls School Dist Rental 32,780 30,048 32,780 32,780 27,317 32,780 32,780 7710-0000 Cable TV Revenues 327,404 303,885 251,190 242,066 296,810 475,000 425,000 7712-0000 Property Rental 2,040 6,000 6,150 6,304 6,189 6,150 6,600 7713-0000 Tower Lease Agreements 32,099 33,292 34,530 47,814 61,627 36,700 51,000 7713-0010 Soda Agreement 2,825 2,952 1,991 1,872 1,993 2,500 2,500 7714-0000 AT&T Franchise Fee 93,863 154,488 156,703 195,944 - - - Page 8.2 Village of Menomonee Falls 100-000 (Revenues) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget 7720-0000 Sale Of VMF Property - - - 6,848,292 312,116 - - 7750-0000 Misc Rentals 4,725 3,649 4,725 3,881 4,395 4,725 4,725 7422-0011 Deposit Over/Under (90) 23 114 - - - - 7705-0000 Misc Police Donations - - - 105 - - - 7705-0000 Misc EMS Donations - - - - 8,000 - - 7725-0000 Scrap Metal Sales 210 148 - - - - - 7725-0000 Scrap Metal Sales 5,115 3,120 4,728 2,657 1,337 3,000 3,000 7726-0000 Scrap Oil Sales 23,440 14,760 18,967 1,610 - 10,000 - 7700-0000 Misc Revenue - 6,000 - - - - - 7730-0000 Publication Fees 40,690 31,110 29,920 35,840 14,710 32,124 30,307 5100-0000 Proceeds-Bond Issue - - 223,622 - - - - 565,640 603,454 809,902 7,440,997 739,473 603,979 556,912 RE92 (Transfers In) 7801-0200 Tfr from SR 524,662 - - - - - - 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 16,623 18,011 - - - - - 541,285 312,529 3,636 3,559 - - - RE96 (Charges To Water Utility) 7690-0000 WU Taxes To GF 1,292,036 1,393,941 1,259,422 1,290,385 997,497 1,330,000 1,370,000 26,511,769 26,799,914 26,835,853 32,307,629 23,988,829 25,566,038 26,260,020 Page 8.3 Village of Menomonee Falls 100-100 (Village Board) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 40,654 39,978 39,089 38,061 28,973 40,500 40,500 EX20 (Fringe Benefits) 8010-0000 FICA 3,109 3,058 2,990 2,912 2,217 3,100 3,100 8016-0000 Worker's Comp Insurance 102 130 96 52 66 75 65 3,211 3,188 3,086 2,964 2,283 3,175 3,165 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 1,777 2,901 4,529 3,968 1,687 4,000 4,000 45,642 46,324 46,969 44,993 42,370 47,675 47,665 Page 8.4 Village of Menomonee Falls 100-110 (Village Manager) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 96,731 113,693 88,638 92,460 69,928 99,525 99,700 8001-2000 Vacation Payout - - - 1,880 4,793 - - 96,731 113,693 88,638 94,340 74,721 99,525 99,700 EX20 (Fringe Benefits) 8010-0000 FICA 5,550 5,515 5,926 5,851 5,302 7,625 7,625 8011-0000 Pension-VMF 5,720 6,532 7,235 6,923 4,805 6,575 6,775 8013-0000 Health Insurance 11,051 10,953 11,711 12,351 8,783 12,200 11,700 8014-0000 Dental Insurance 1,333 1,414 1,538 1,674 1,293 1,675 700 8015-0000 Life Insurance 412 548 564 574 435 550 700 8016-0000 Worker's Comp Insurance 705 303 220 132 169 200 175 8030-0615 Wage/Benefit transfer TID 4 (5,763) (5,763) (5,065) (4,864) (3,577) (4,769) (4,778) 8030-0616 Wage/Benefit transfer TID 5 (5,763) (5,763) (5,065) (4,864) (3,577) (4,769) (4,778) 8030-0618 Wage/Bene TID 6 Transfers (11,526) (11,526) (10,130) (9,728) (7,153) (9,538) (9,556) 8030-0619 Wage/benefit transfer TID 7 (5,763) (5,763) (5,065) (4,864) (3,577) (4,769) (4,778) 8030-0620 Wage/benefit transfers TID 8 (11,526) (11,526) (10,130) (9,728) (7,153) (9,538) (9,556) 8030-0621 Wage/benefit transfers TID 9 (11,526) (11,526) (10,130) (4,864) (7,153) (9,538) (9,556) 8030-0630 Wage/Benefit Transfer to TID # (11,526) (11,526) (10,130) (9,728) (7,153) (9,538) (9,556) 8030-0631 Wage/Benefit Transfer to TID # (5,763) (5,763) (5,065) (4,864) (3,577) (4,769) (4,778) 8030-0632 Wage/Benefit Transfer to TID # - - - (9,728) (3,577) (4,769) (4,778) (44,385) (43,891) (33,586) (35,727) (25,710) (33,172) (34,439) EX30 (Employee Training/Expense) 8070-0000 Training & Education 80 - - - - 1,000 1,000 8080-0000 Travel Expenses 119 - - 38 - 500 500 199 - - 38 - 1,500 1,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,491 1,917 1,781 1,910 1,617 3,275 3,275 8100-0010 Postage/Shipping - - 21 - 61 - - 8100-0210 Membership/Publications 3,514 - 1,014 1,039 1,034 2,000 2,000 8170-4000 Gas & Diesel Fuel 743 765 909 666 291 750 750 5,748 2,682 3,725 3,615 3,003 6,025 6,025 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 863 343 807 399 53 1,000 1,000 EX70 (Other Operating) 8490-0000 General expenses - 214 60 24 - - - 59,156 73,041 59,644 62,689 52,067 74,878 73,786 Page 8.5 Village of Menomonee Falls 100-111 (Clerk Services) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 225,774 252,473 253,931 218,968 164,118 214,925 252,050 8001-0000 Overtime 803 - 843 190 1,463 1,500 1,525 8001-2000 Vacation Payout - - - 1,676 2,250 - - 8002-0000 Part Time Wages 48,970 51,355 53,508 66,651 42,312 66,850 39,900 8003-1110 Election Workers Wages 108,301 26,317 55,502 28,649 50,318 108,000 30,000 8008-0000 Retirement/Severance - - - 277 - - - 383,848 330,145 363,784 316,411 260,461 391,275 323,475 EX20 (Fringe Benefits) 8010-0000 FICA 21,086 22,798 22,932 21,994 15,340 21,675 22,450 8011-0000 Pension-VMF 15,998 19,137 20,191 19,320 13,129 17,925 19,150 8013-0000 Health Insurance 67,854 59,477 52,703 51,189 50,547 47,225 77,225 8014-0000 Dental Insurance 3,771 3,303 2,711 2,504 2,767 2,525 4,250 8015-0000 Life Insurance 1,017 1,051 974 1,195 971 1,375 1,350 8016-0000 Worker's Comp Insurance 811 818 865 466 664 750 550 110,537 106,584 100,376 96,668 83,418 91,475 124,975 EX30 (Employee Training/Expense) 8070-0000 Training & Education 939 3,318 2,508 2,596 2,057 3,000 3,000 8080-0000 Travel Expenses 1,226 1,576 1,441 2,756 2,259 1,500 1,500 8100-0200 Dues & Subscriptions 721 10,247 10,145 10,428 10,340 11,000 11,000 2,886 15,141 14,094 15,780 14,656 15,500 15,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,293 1,867 2,607 2,142 3,153 2,000 2,500 8100-0010 Postage/Shipping 55,714 31,094 18,674 11,931 19,063 32,000 31,000 8100-0110 Elect Expenses 49,430 24,486 30,285 16,238 18,166 37,000 20,000 8100-0220 Notices & Publications 2,351 1,013 705 746 - - - 8100-0230 Records Search 4,162 4,553 4,837 4,963 3,304 4,000 4,000 113,950 63,013 57,108 36,020 43,686 75,000 57,500 EX47 (Property & Equipment) 8190-9000 Revolving Loan Fund Payment 7,800 7,800 7,800 7,800 - - - EX60 (Contractual Services) 8300-1300 Tax Collections 34,715 32,602 36,449 36,290 33,039 36,500 37,700 8300-1301 Property List 11,744 11,788 11,854 11,878 - 12,000 12,000 8300-1304 Muni Code Supplements 11,032 5,480 9,495 9,700 11,730 7,000 7,000 57,491 49,870 57,798 57,868 44,769 55,500 56,700 EX70 (Other Operating) 8440-0000 Erroneous Taxes 14,581 14,915 19 105 - 1,000 1,000 8440-2000 Collection Fees 15,832 8,350 7,859 7,575 4,397 7,000 7,000 8440-7010 Uncoll.Del.PP Taxes 2,105 14,576 8,595 5,421 - 3,000 3,000 8441-0000 Trailer Payments -Schools 3,610 2,991 3,186 - 324 4,000 4,000 36,128 40,832 19,659 13,101 4,721 15,000 15,000 712,640 613,385 620,619 543,648 451,711 643,750 593,150 Page 8.6 Village of Menomonee Falls 100-120 (Human Resources) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 46,262 46,818 48,393 45,438 34,822 48,700 49,675 8001-2000 Vacation Payout - - - 826 - - - 8002-0000 Part Time Wages - 7,370 13,475 15,173 10,500 11,925 12,150 46,262 54,188 61,868 61,437 45,322 60,625 61,825 EX20 (Fringe Benefits) 8010-0000 FICA 3,313 3,923 4,497 4,693 3,300 4,625 4,725 8011-0000 Pension-VMF 2,719 3,584 4,311 4,344 2,991 4,000 4,200 8013-0000 Health Insurance 13,427 13,308 14,229 15,007 10,672 14,375 14,475 8014-0000 Dental Insurance 747 747 747 747 588 775 800 8015-0000 Life Insurance 55 69 93 121 98 125 125 8016-0000 Worker's Comp Insurance 159 128 135 75 104 125 100 20,420 21,759 24,012 24,987 17,753 24,025 24,425 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - - - 100 100 8075-0000 Recruitment & Personnel 1,834 1,887 1,413 1,470 934 2,500 2,000 8076-0000 Employee Exams/Evaluations 1,930 5,923 6,027 3,350 2,061 4,000 3,500 8080-0000 Travel Expenses - - - - - 100 100 8088-0000 Relations/Recognition 2,205 3,543 2,085 1,289 1,494 3,000 3,000 8089-0000 Employee Assist.Program 5,250 5,250 6,111 6,148 4,888 6,800 6,800 11,219 16,603 15,636 12,257 9,377 16,500 15,500 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 30 30 30 30 30 30 30 EX60 (Contractual Services) 8310-1303 Outplacement Services 9,000 - - - - - - 86,931 92,580 101,546 98,711 72,482 101,180 101,780 Page 8.7 Village of Menomonee Falls 100-130 (Assessing) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX40 (Materials And Supplies) 8100-0000 Office Supplies 258 341 101 - - 200 200 EX60 (Contractual Services) 8300-1301 County Tax List 11,744 11,788 11,854 11,878 - 12,000 12,000 8300-1305 DOR Manufactg Assessmt 25,351 - 23,502 48,591 - 25,000 25,000 8310-1302 CLT-Support 249,500 249,500 144,000 144,000 114,000 146,000 146,000 286,595 261,288 179,356 204,469 114,000 183,000 183,000 286,853 261,629 179,457 204,469 114,000 183,200 183,200 Page 8.8 Village of Menomonee Falls 100-150 (Building Maintenance) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 93,174 84,550 76,031 67,239 26,246 36,275 37,900 8001-0000 Overtime 739 - 3 - - - - 8001-2000 Vacation Payout - - - - 270 - - 8002-0000 Part Time Wages 30,864 33,914 23,262 13,683 13,999 19,450 19,850 8004-0000 Temporary Help 2,527 - - - - - - 8008-0000 Retirement/Severance - - 20,401 - 14,497 15,300 - 127,304 118,464 119,697 80,922 55,012 71,025 57,750 EX20 (Fringe Benefits) 8010-0000 FICA 9,042 8,860 9,353 6,531 3,582 5,425 4,425 8011-0000 Pension-VMF 6,548 7,924 7,440 5,758 2,673 4,700 3,925 8013-0000 Health Insurance 26,341 27,567 29,874 31,085 9,867 13,775 12,425 8013-0020 Health Ins Retiree - - - 7,932 - - - 8014-0000 Dental Insurance 1,443 1,547 1,568 1,547 543 750 700 8014-0010 Dental Ins Retiree - - - 373 - - - 8015-0000 Life Insurance 656 753 586 367 120 175 225 8016-0000 Worker's Comp Insurance 7,127 6,244 6,510 2,562 2,962 3,325 2,575 51,157 52,895 55,331 56,155 19,747 28,150 24,275 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 196 - 145 149 1,000 1,000 EX40 (Materials And Supplies) 8100-0020 Paper/Printing 24,954 9,852 8,483 17,344 3,349 14,000 8,000 8110-0000 Department Supplies 56 399 710 1,637 987 1,000 1,500 8110-0100 Small Equip./Tools 430 189 181 43 - 200 200 8110-1501 Custodial Supplies 7,505 11,099 12,118 11,873 4,944 12,500 10,000 32,945 21,539 21,492 30,897 9,280 27,700 19,700 EX44 (Repair/Maintenance) 8162-2000 RM-Building & Grounds 33,316 28,304 29,838 43,371 19,031 30,000 30,000 8162-4000 RM-Vehicles 627 - - - 62 - - 33,943 28,304 29,838 43,371 19,093 30,000 30,000 EX50 (Utilities) 8200-0010 Light/Power 127,175 118,773 125,940 122,734 84,161 125,000 125,000 8200-0020 Heat (Gas & Oil) 36,812 39,300 42,479 23,142 16,613 50,000 40,000 8200-0030 Water/Sewer VMF 6,854 6,260 6,636 6,725 3,298 7,000 7,000 170,841 164,333 175,055 152,601 104,072 182,000 172,000 EX51 (DPW Activities) 8110-4100 Abandoned Haz.Mat.Disposl 265 - - - - - - EX60 (Contractual Services) 8300-0000 Contracts 38,322 36,090 14,900 29,204 15,475 35,000 38,500 8300-1501 Mechanicals Contract 12,396 14,513 16,787 9,067 2,102 13,500 14,700 8300-1502 Custodial Contract 576 5,558 9,238 20,110 17,575 27,000 27,000 51,294 56,161 40,925 58,381 35,152 75,500 80,200 467,749 441,892 442,338 422,472 242,505 415,375 384,925 Page 8.9 Village of Menomonee Falls 100-160 (Insurances) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX20 (Fringe Benefits) 8018-0000 Unemployment Compensation 38,770 33,216 10,334 380 931 30,000 30,000 EX75 (Insurances) 8610-0010 Public Officials Insurance 5,718 5,718 5,718 6,452 9,312 5,800 5,800 8610-0011 Employment Practice Liability - 3,562 5,190 6,259 10,614 7,500 8,000 8610-0012 Crime Policy - 1,544 1,020 1,844 1,808 2,000 2,000 8610-0030 Boiler & Machinery 894 905 1,100 1,100 2,580 1,200 1,800 8610-0040 Volunteer Insurances 2,847 2,847 3,157 2,864 310 350 350 8610-0050 Prop Damage Insurance 10,759 17,469 23,670 27,152 45,062 37,000 40,200 8610-0060 Prop Damage-Vehicles 20,963 16,335 16,075 21,817 30,419 25,000 23,500 8610-0090 Oral Surgery 32,989 265 - - - - - 8610-0100 Fitness Reimb DPW 300 - - - - - - 8610-0500 Fitness Reimb - Fire - 100 150 - - - - 8610-0600 Voluntary Benefit Fees 403 500 500 - - - - 8610-0700 EFlex FSA 3,903 2,081 2,774 3,522 2,303 3,000 3,000 8610-0015 Excess Public Entity 3,485 - - - - - - 82,261 51,326 59,354 71,010 102,408 81,850 84,650 121,031 84,542 69,688 71,390 103,339 111,850 114,650 Page 8.10 Village of Menomonee Falls 100-170 (Legal & Judicial) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 267,514 296,047 321,204 302,606 256,375 375,175 374,075 8001-0000 Overtime - - 35 9 - - - 8001-2000 Vacation Payout - - - - 402 - - 8002-0000 Part Time Wages 2,720 - 118 310 - - - 8004-0000 Temporary Help 20,707 7,023 4,816 18,978 15,504 20,375 20,375 8008-0000 Retirement/Severance - 22,183 - 21,408 - - - 290,941 325,253 326,173 343,311 272,281 395,550 394,450 EX20 (Fringe Benefits) 8010-0000 FICA 21,080 23,726 23,674 25,605 19,806 30,250 30,175 8011-0000 Pension-VMF 13,973 17,527 20,208 19,093 15,483 22,725 23,350 8013-0000 Health Insurance 46,282 55,702 79,896 74,852 60,075 82,675 82,750 8014-0000 Dental Insurance 2,551 3,118 4,208 3,742 3,320 4,475 4,600 8015-0000 Life Insurance 1,092 904 927 862 770 1,325 1,325 8016-0000 Worker's Comp Insurance 782 946 801 476 672 775 675 85,760 101,923 129,714 124,630 100,126 142,225 142,875 EX30 (Employee Training/Expense) 8070-0000 Training & Education 10,963 3,112 5,713 3,902 4,421 7,800 7,800 8080-0000 Travel Expenses 442 741 978 964 1,014 1,990 2,990 8082-0000 Clerical Allowance 400 550 600 300 490 1,000 1,000 11,805 4,403 7,291 5,166 5,925 10,790 11,790 EX40 (Materials And Supplies) 8100-0000 Office Supplies 864 477 621 114 34 1,200 1,200 8100-0170 Charge Card Fees 4,359 5,205 4,924 5,186 1,697 1,000 - 8100-0205 Legal Resources 9,998 11,218 11,409 15,198 6,085 12,200 12,200 8100-0210 Membership/Publications 646 1,042 1,054 862 1,046 2,100 1,600 8110-1701 Transcripts - - - - - 200 200 8110-1702 Translators 19 - - - - - - 15,886 17,942 18,008 21,360 8,862 16,700 15,200 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - - - - 8,939 9,000 EX60 (Contractual Services) 8310-0000 Legal Services 9,570 102,662 61,252 62,468 34,952 74,000 74,000 8310-0007 Transcripts - - 3,833 - - 1,400 400 8310-0008 Filing Fees - 232 345 60 955 1,000 2,550 8310-0009 Legal- Environmental 1,318 - - - - - - 8310-0011 Prosecutor 58,824 37,881 - - - - - 8310-0040 Witness Fees - - - (15) - 1,050 - 8310-0041 Labor 48,285 - - - - - - 117,997 140,775 65,430 62,513 35,907 77,450 76,950 522,389 590,296 546,616 556,980 423,101 651,654 650,265 Page 8.11 Village of Menomonee Falls 100-180 (Community Life) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 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 4,300 4,225 4,375 4,450 4,175 5,000 5,000 8110-7411 VC-Parade Admin 1,064 675 - - - 1,000 1,000 6,364 5,900 5,375 5,450 5,175 7,000 7,000 EX43 (Community Events) 8110-7401 Community Events 2,471 442 452 282 125 1,000 - 8110-7402 Fireworks 14,500 14,500 17,000 17,000 - 17,500 - 8110-7403 Senior Transportation 58,270 54,161 50,708 57,707 39,272 56,000 56,000 8110-7404 VMF Parades 6,000 6,000 10,000 10,000 6,666 10,000 - 8110-7412 ASCAP Music 324 334 331 337 336 350 350 81,565 75,437 78,491 85,326 46,399 84,850 56,350 87,929 81,337 83,866 90,776 51,574 91,850 63,350 Page 8.12 Village of Menomonee Falls 100-190 (Financial Services) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 139,513 157,509 184,493 187,399 149,548 219,050 227,000 8001-0000 Overtime 376 49 55 208 264 200 175 8002-0000 Part Time Wages - - - 816 - - - 8008-0000 Retirement/Severance - - - - 515 - - 139,889 157,558 184,548 188,423 150,327 219,250 227,175 EX20 (Fringe Benefits) 8010-0000 FICA 10,586 11,517 13,407 13,719 10,973 16,775 17,375 8011-0000 Pension-VMF 8,037 9,958 12,872 12,844 9,975 14,475 15,450 8013-0000 Health Insurance 32,325 19,293 29,807 49,205 37,293 51,325 60,625 8014-0000 Dental Insurance 1,762 1,506 4,158 2,424 2,024 2,750 3,325 8014-0010 Dental Ins Retiree - - - 716 - - - 8015-0000 Life Insurance 311 199 261 250 233 400 475 8016-0000 Worker's Comp Insurance 838 516 399 269 372 425 375 53,859 42,989 60,904 79,427 60,870 86,150 97,625 EX30 (Employee Training/Expense) 8070-0000 Training & Education 271 315 270 270 - 1,300 1,300 8080-0000 Travel Expenses - - - - - 100 100 271 315 270 270 - 1,400 1,400 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,533 1,349 1,095 1,143 1,146 1,900 1,900 8100-0210 Membership/Publications 740 475 275 1,000 555 800 800 8110-0200 Small Equipment 172 303 - 114 395 500 500 2,445 2,127 1,370 2,257 2,096 3,200 3,200 EX47 (Property & Equipment) 8190-6000 Furnishings 194 - - - - - - EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 70,503 78,418 48,954 63,677 42,850 75,000 75,000 8300-1902 Management Services 505 505 505 - - - - 8300-1920 Bank Charges & Fees 10,589 10,805 13,344 13,153 10,305 13,000 13,000 8315-0000 OPEB Appraisal - - - 3,700 - - 3,850 81,597 89,728 62,803 80,530 53,155 88,000 91,850 EX70 (Other Operating) 8450-0000 Penalties & Interest - - - 20,676 - - - EX92 (Bond Issue Expenditures) 8800-0000 Bond Expenses - - 167 1,616 2,295 2,000 2,000 278,255 292,717 310,062 373,199 268,743 400,000 423,250 Page 8.13 Village of Menomonee Falls 100-195 (IT) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 165,926 171,108 187,284 173,316 132,722 186,425 191,275 8001-0000 Overtime 1,815 2,513 2,698 2,636 573 1,700 1,750 167,741 173,621 189,982 175,952 133,295 188,125 193,025 EX20 (Fringe Benefits) 8010-0000 FICA 12,234 12,630 13,795 13,474 9,757 14,400 14,775 8011-0000 Pension-VMF 9,945 11,514 13,204 12,542 8,827 12,425 13,125 8012-0000 Pension-EEE Share - 8 - - - - - 8013-0000 Health Insurance 43,268 42,777 47,853 48,235 34,303 46,200 46,550 8014-0000 Dental Insurance 2,379 2,379 2,490 2,379 1,872 2,500 2,550 8015-0000 Life Insurance 495 515 552 583 489 675 825 8016-0000 Worker's Comp Insurance 625 517 410 238 320 350 325 68,946 70,340 78,304 77,451 55,568 76,550 78,150 EX30 (Employee Training/Expense) 8070-0000 Training & Education 130 - 29 - - 7,000 7,000 8070-0020 Education Reimbursement - - - - - 500 500 8080-0000 Travel Expenses - - 92 - - 2,000 2,000 130 - 121 - - 9,500 9,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 251 149 158 184 202 2,500 2,500 8100-0150 Cabling Supplies 82 435 - 313 - 500 500 8100-0155 Security Supplies 1,399 226 2,407 894 486 1,000 1,000 8100-0195 A/V - Supplies 636 541 501 - 44 500 500 8100-0210 Membership/Publications - - - - - 500 500 8110-0000 Department Supplies 235 205 701 101 966 2,700 2,700 8110-0200 Small Equipment 49 79 - - 74 1,000 1,000 8130-0000 Computer Supplies 24,950 28,082 31,601 34,947 19,673 24,000 24,000 27,602 29,717 35,368 36,439 21,445 32,700 32,700 EX44 (Repair/Maintenance) 8160-0195 RM-AV System 544 3,495 1,334 1,344 2,055 6,000 6,000 8160-0200 RM - Security System 1,632 3,979 1,971 14,016 2,228 10,500 10,500 8160-8002 RM-Cabling 5,866 2,948 757 1,217 564 9,000 9,000 8162-8000 RM-Computer Hardware 10,865 10,307 11,346 8,001 3,586 14,000 14,000 8162-9000 RM-Telephone System 49 4,388 3,020 521 982 5,000 5,000 18,956 25,117 18,428 25,099 9,415 44,500 44,500 EX45 (Lease/Rent Expense) 8152-6000 Rent-Off.Eq. 52,785 59,077 60,263 62,990 35,366 71,300 56,700 8152-6005 Rent - Datacenter - - - - - 30,000 30,000 52,785 59,077 60,263 62,990 35,366 101,300 86,700 EX47 (Property & Equipment) 8190-4000 Security System 10,088 628 8,565 14,385 6,204 10,000 10,000 8190-5000 Telephone System - 109 890 613 - 1,500 1,500 8190-6000 Furnishings - - - - - 500 500 8190-8000 Computer Hardware 98,957 75,909 94,849 188,289 90,793 282,070 306,900 8190-8095 A/V System 3,788 3,405 2,664 - 337 6,000 6,000 8190-8100 Computer Software 68,766 52,395 44,306 3,859 15,161 30,510 34,725 8190-9000 Rev Capital Fund Payment 4,000 4,000 2,950 2,950 - 2,950 2,948 185,599 136,446 154,224 210,096 112,495 333,530 362,573 EX50 (Utilities) 8210-0000 Telephone Service 48,231 47,893 51,431 53,661 44,474 60,000 60,000 8211-0000 Emergency Notification Service 1,976 1,463 722 643 479 1,800 1,000 8211-0001 Alarm Monitoring Service - - - 500 500 1,500 1,500 8212-0000 Teletype 2,994 2,994 2,910 2,994 2,277 3,036 3,036 8212-0001 Cellular Data Service 12,586 12,280 15,942 14,303 9,924 16,980 18,210 8212-0003 Cellular Telephone Service 12,098 9,218 8,785 8,878 6,801 10,000 10,000 8212-0004 Internet Service 23,956 22,440 25,360 26,546 14,429 25,194 28,608 8212-0005 WAN Service 50,576 49,097 50,273 71,108 59,442 112,570 125,720 8212-0010 Cable TV Service - 255 294 1,205 668 1,080 2,160 Page 8.14 Village of Menomonee Falls 100-195 (IT) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget 152,417 145,640 155,717 179,838 138,994 232,160 250,234 EX60 (Contractual Services) 8160-5000 Microsoft Enterprise Agreemen 59,448 59,448 63,953 62,162 62,162 68,000 68,000 8213-0002 Website Hosting Service 12,164 13,569 24,597 25,257 24,350 25,000 25,065 8213-0004 Website Development - - - 300 2,331 2,000 6,100 8301-0000 IT Maint/Support 197,407 204,202 231,896 258,572 261,947 313,625 321,096 8302-0000 Consulting 13,195 72,144 73,874 60,612 12,230 68,430 79,050 282,214 349,363 394,320 406,903 363,020 477,055 499,311 956,390 989,321 1,086,727 1,174,768 869,598 1,495,420 1,556,693 Page 8.15 Village of Menomonee Falls 100-196 (Dispatch 911) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 588,435 589,351 598,165 519,326 88,205 122,750 9,150 8001-0000 Overtime 13,665 11,652 14,896 - 212 2,775 - 8001-2002 Comp-Time Payout - - - 18,964 2,594 - - 8002-0000 Part Time Wages - - 1,630 29,637 5,331 5,750 475 8008-0000 Retirement/Severance - - - - - - 31,975 602,100 601,003 614,691 567,927 96,342 131,275 41,600 EX20 (Fringe Benefits) 8010-0000 FICA 43,930 43,304 44,101 43,943 7,003 10,050 3,175 8011-0000 Pension-VMF 35,605 40,155 42,545 41,161 6,359 8,675 2,825 8013-0000 Health Insurance 116,830 187,797 221,494 177,117 25,477 35,075 2,550 8014-0000 Dental Insurance 8,182 9,571 8,519 9,408 1,316 1,800 125 8015-0000 Life Insurance 1,152 1,196 1,177 1,264 236 325 25 8016-0000 Worker's Comp Insurance 1,487 1,852 1,458 798 226 250 75 207,186 283,875 319,294 273,691 40,617 56,175 8,775 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,766 810 707 - - - - EX40 (Materials And Supplies) 8100-0000 Office Supplies 438 95 273 402 - - - 8100-0210 Membership/Publications - - 15 15 - - - 8110-0000 Department Supplies 15 - 580 - - - - 8110-0003 Alarm Mailing Postage 523 577 - 956 532 - - 976 672 868 1,373 532 - - EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 4,680 4,680 4,680 9,720 - 4,900 850 8162-4100 RM-Radio Equip. 2,978 1,810 1,119 3,098 528 3,000 - 7,658 6,490 5,799 12,818 528 7,900 850 EX47 (Property & Equipment) 8188-4100 Radio Hardware 442 - 400 130 - 400 - 8190-5901 Telephone Accessories 92 25 - - 110 200 - 534 25 400 130 110 600 - 820,220 892,875 941,759 855,939 138,129 195,950 51,225 Page 8.16 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 4,652,901 4,552,439 4,656,052 4,963,917 3,785,479 5,350,900 5,351,575 8001-0000 Overtime 84,676 97,595 112,426 65,355 76,893 104,525 97,975 8001-2000 Vacation Payout 35,275 44,767 55,486 46,733 36,113 2,325 52,275 8001-2001 Holiday Pay 39,489 44,459 53,297 51,853 - 99,150 53,500 8001-2002 Comp-Time Payout 48,537 60,832 76,012 54,482 49,936 93,225 97,350 8002-0000 Part Time Wages 160,075 157,289 138,081 143,945 125,300 169,200 151,600 8008-0000 Retirement/Severance 34,077 40,624 31,099 38,755 28,166 45,000 - 5,055,030 4,998,005 5,122,453 5,365,040 4,101,887 5,864,325 5,804,275 EX20 (Fringe Benefits) 8010-0000 FICA 374,886 368,063 374,530 385,690 298,672 447,500 442,800 8011-0000 Pension-VMF 597,416 684,505 505,026 498,622 361,221 519,875 588,225 8012-0000 Pension-EE (VMF Paid) 268,971 283,126 289,825 282,480 189,328 278,525 268,850 8013-0000 Health Insurance 1,039,144 709,174 788,132 929,778 696,874 999,100 984,825 8013-0020 Health Ins Retiree - - - 4,600 - - - 8014-0000 Dental Insurance 56,464 52,337 52,835 57,621 46,934 64,300 65,525 8015-0000 Life Insurance 8,668 8,328 8,514 9,328 7,732 10,750 10,575 8016-0000 Workers' Comp Insurance 183,963 218,606 173,954 104,550 140,884 157,775 135,850 8020-0000 VEBA 16,043 16,314 12,782 5,027 2,040 - - 8021-0000 Nationwide - VMF 9,000 9,000 9,000 6,030 - 9,000 9,000 8030-0200 Wage/Bene Tfr-Spec Rev (73,995) (16,812) - - - - - 2,480,560 2,332,641 2,214,598 2,283,726 1,743,685 2,486,825 2,505,650 EX30 (Employee Training/Expense) 8070-0000 Training & Education 43,160 49,277 45,216 62,659 22,964 45,000 45,000 8070-0020 Education Reimbursement 2,386 504 7,034 5,300 3,000 5,500 3,000 8075-0000 Recruitment & Personnel 1,656 2,773 2,893 1,101 1,166 2,000 2,000 8076-0000 Employee Exams/Evaluations 3,667 5,036 3,806 3,622 2,085 2,000 2,000 8080-0000 Travel Expenses 497 518 301 283 406 500 500 8090-0000 Uniforms 32,532 34,068 37,858 31,203 29,419 37,000 37,000 83,898 92,176 97,108 104,168 59,040 92,000 89,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies 3,791 2,963 2,731 2,402 1,232 3,000 3,000 8100-0010 Postage/Shipping 2,484 3,016 3,088 2,334 1,870 3,000 3,000 8100-0025 Printing 1,773 1,515 - - 3,222 500 2,500 8100-0170 Charge Card Fees 1,309 1,878 2,977 3,525 3,518 3,000 3,000 8110-0000 Department Supplies 9,441 8,355 7,217 8,950 3,939 8,000 8,000 8110-0001 Towing & Storage 1,893 1,536 2,148 3,249 1,127 2,000 1,000 8110-0002 Red Tags (25) (30) (15) - - 100 - 8110-0200 Small Equipment 5,556 2,962 3,999 3,716 2,432 4,000 4,000 8110-0201 Motorcycle Program 3,141 3,141 3,178 3,178 - - - 8110-2001 Investigative Expenses 2,376 3,017 4,897 4,900 3,890 5,000 5,000 8150-0000 Accreditation Expenses 500 550 1,767 600 50 650 1,000 8170-4000 Gas & Diesel Fuel 142,641 129,583 121,306 94,236 57,119 97,400 110,000 8170-4020 Supplies-Vehicles 1,259 487 1,767 1,714 1,482 2,000 2,000 176,139 158,973 155,060 128,804 79,881 128,650 142,500 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 2,527 4,470 1,696 2,929 1,612 2,000 2,000 8162-4000 RM-Vehicles 39,142 58,689 52,485 53,426 39,897 43,000 50,000 8162-4100 RM-Radio Equip. 2,954 3,000 2,963 3,000 1,558 3,000 3,000 44,623 66,159 57,144 59,355 43,067 48,000 55,000 EX47 (Property & Equipment) 8188-4000 Vehicle Purchases 86,650 65,946 85,074 85,606 80,185 85,000 94,000 8188-4100 Radio Hardware 359 2,000 1,075 746 - 1,000 3,000 8190-6000 Furnishings 993 838 410 988 670 1,000 1,000 8190-6400 PD Fixed Assets 4,002 6,897 10,476 9,492 4,055 8,390 9,000 8190-8102 Software Modif/Adjust 1,950 1,822 1,874 - - 22,600 - 8190-9000 Rev Capital Fund Payment 11,250 11,250 11,243 - - - - 105,204 88,753 110,152 96,832 84,910 117,990 107,000 EX50 (Utilities) Page 8.17 Village of Menomonee Falls 100-200 (Police Department) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget 8200-0010 Light/Power 1,837 2,716 2,427 3,000 1,788 2,200 2,200 8200-0020 Heat (Gas & Oil) 1,494 376 751 374 (374) 800 1,500 3,331 3,092 3,178 3,374 1,414 3,000 3,700 EX60 (Contractual Services) 8160-4200 800 Mgrtz Radio 12,666 19,528 128,764 13,680 27,500 28,000 28,000 8304-0000 Crossing Guard Contract 97,985 94,478 92,359 82,363 85,684 82,500 82,500 110,651 114,006 221,123 96,043 113,184 110,500 110,500 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - - 13,976 - - 13,976 8,059,436 7,853,805 7,980,816 8,151,318 6,227,068 8,851,290 8,832,101 Page 8.18 Village of Menomonee Falls 100-210 (EMS) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries - - - - 741,857 1,154,175 1,171,625 8001-0000 Overtime - - - - 114,461 11,050 11,175 8001-2000 Vacation Payout - - - - 2,255 - - 8002-0000 Part Time Wages - - - - 537,676 861,325 1,206,450 8008-0000 Retirement/Severance - - - - 13,516 15,000 - - - - - 1,409,765 2,041,550 2,389,250 EX20 (Fringe Benefits) 8010-0000 FICA - - - - 105,860 156,150 182,750 8011-0000 Pension-VMF - - - - 111,784 152,525 193,950 8012-0000 Pension-EE (VMF Paid) - - - - 8,253 34,225 45,475 8013-0000 Health Insurance - - - - 185,125 262,075 256,750 8014-0000 Dental Insurance - - - - 9,898 13,850 14,800 8015-0000 Life Insurance - - - - 1,573 3,425 4,175 8016-0000 Workers' Comp Insurance - - - - 65,284 73,125 83,375 - - - - 487,777 695,375 781,275 EX30 (Employee Training/Expense) 8070-0003 Training-EMS - - - 2,302 7,324 11,000 10,000 EX40 (Materials And Supplies) 8110-2201 Tech Supplies & Expenses - - - - 14,365 20,000 20,000 8110-2202 Ambulance Supplies - - - - 34,497 37,500 38,500 8170-4000 Gas & Diesel Fuel - - - - - 25,000 20,000 - - - - 48,862 82,500 78,500 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles - - - - - 20,000 15,000 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment - - - - - 49,000 88,000 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp - - - - 40,989 45,000 48,000 8160-4200 FD 800 Mhz Radio - - - - 19,398 20,000 20,000 - - - - 60,387 65,000 68,000 - - - 2,302 2,014,115 2,964,425 3,430,025 Page 8.19 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 1,061,778 1,113,839 1,198,783 1,118,462 132,716 144,625 147,925 8001-0000 Overtime 12,111 30,299 95,480 45,344 14,795 1,225 1,250 8001-2000 Vacation Payout - - - 19,543 46 - - 8002-0000 Part Time Wages 406,824 469,757 583,412 834,443 202,339 95,700 134,050 8003-2200 Volunteer Wages 117,866 3,338 6,549 49,641 - - - 8008-0000 Retirement/Severance - - - 11,542 1,502 - - 1,598,579 1,617,233 1,884,224 2,078,975 351,398 241,550 283,225 EX20 (Fringe Benefits) 8010-0000 FICA 119,394 121,171 170,794 155,320 26,636 18,475 21,675 8011-0000 Pension-VMF 181,884 208,473 156,247 144,797 18,890 18,350 23,500 8012-0000 Pension-EE (VMF Paid) 83,480 88,199 19,628 24,332 2,705 4,775 6,250 8013-0000 Health Insurance 247,788 188,052 266,549 271,483 21,550 28,150 27,650 8014-0000 Dental Insurance 14,569 13,904 14,266 15,169 1,761 1,675 1,825 8015-0000 Life Insurance 2,754 2,220 2,082 1,916 421 485 575 8016-0000 Workers' Comp Insurance 64,127 86,340 59,856 47,239 7,663 8,575 9,750 8019-0000 ICMA-VMF 9,500 5,481 - - - - - 8021-0000 Nationwide - VMF - - - 2,970 - - - 723,496 713,840 689,422 663,226 79,626 80,485 91,225 EX30 (Employee Training/Expense) 8070-0000 Training & Education - 540 36 - 475 - - 8070-0002 Training-Admin 1,380 553 2,580 1,476 455 1,000 1,000 8070-0003 Training-EMS 15,590 11,642 11,288 8,616 246 - - 8070-0004 Training-Fire 7,319 7,015 5,513 4,780 7,515 7,500 7,500 8070-0006 Training-Prev 724 1,011 560 15 - 750 750 8070-0020 Education Reimbursement 2,763 3,780 - 385 290 2,500 3,000 8070-0021 Volunteer reimbursements 22,000 127,810 105,560 50 - - - 8075-0000 Recruitment & Personnel 2,040 4,115 2,276 2,175 969 3,000 3,000 8076-0000 Employee Exams/Evaluations 14,654 18,429 15,106 10,541 9,733 12,000 12,000 8080-0000 Travel Expenses 392 96 - 50 - 200 200 8090-0000 Uniforms 12,409 13,045 14,374 20,950 29,223 13,000 16,000 8100-0200 Dues & Subscriptions 1,525 2,220 1,906 1,805 2,269 2,000 2,000 80,796 190,256 159,199 50,843 51,175 41,950 45,450 EX40 (Materials And Supplies) 8100-0000 Office Supplies 893 1,077 1,124 1,211 646 1,400 1,200 8100-0010 Postage/Shipping 1,554 904 896 684 1,100 1,000 1,200 8110-0000 Department Supplies 1,527 3,330 1,227 1,700 906 2,000 2,000 8110-2201 Tech Supplies & Expenses 22,067 21,215 10,108 22,261 17,175 15,000 15,000 8110-2202 Ambulance Supplies 36,413 34,171 34,816 36,364 421 - - 8110-2203 Fire Prevention 547 1,440 919 997 934 1,000 1,000 8110-2205 Hazard Material 548 700 - - - 750 750 8170-2000 Supplies-Building 6,182 5,499 3,924 5,501 5,564 8,500 8,500 8170-4000 Gas & Diesel Fuel 54,262 51,793 56,001 38,744 26,848 20,000 17,500 123,993 120,129 109,015 107,462 53,594 49,650 47,150 EX44 (Repair/Maintenance) 8160-4100 MCont-Radios 2,329 4,955 952 4,855 308 4,000 4,000 8162-2000 RM-Building 22,667 36,221 25,270 28,931 19,788 22,000 27,000 8162-4000 RM-Vehicles 43,179 75,865 69,609 178,478 59,559 40,000 45,000 68,175 117,041 95,831 212,264 79,655 66,000 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 #4 208 249 - - - - - 8188-4000 Vehicle Purchases - - - 70 165 - - 8188-4100 Radio Hardware 2,019 2,132 1,236 3,517 5 2,000 2,000 8190-6000 Furnishings - 316 - 210 - 500 500 Page 8.20 Village of Menomonee Falls 100-220 (Fire Department) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget 8190-9000 Rev Capital Fund Payment 80,757 79,665 85,000 246,000 - 310,000 260,000 82,984 83,112 86,236 249,797 170 312,500 262,500 EX50 (Utilities) 8200-0010 Light/Power 46,460 48,797 46,272 52,102 41,124 50,000 50,000 8200-0020 Heat (Gas & Oil) 21,320 30,550 46,351 20,997 22,838 43,000 43,000 8200-0030 Water/Sewer VMF 4,847 5,055 4,174 5,215 6,174 6,000 6,500 8200-2201 Alarm System - 2,100 - - - - - 72,627 86,502 96,797 78,314 70,136 99,000 99,500 EX60 (Contractual Services) 8110-2204 Ambulance Admin Exp 40,607 35,448 50,014 57,117 - - - 8160-4200 FD 800 Mhz Radio 12,666 9,835 128,764 13,680 7,000 7,000 7,000 53,273 45,283 178,778 70,797 7,000 7,000 7,000 EX98 (Transfers Out) 8901-0500 Transfer to Debt Service - - - 13,976 - - 13,976 2,803,923 2,975,572 3,299,502 3,525,654 692,754 898,135 926,026 Page 8.21 Village of Menomonee Falls 100-230 (Public Fire Protection) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX70 (Other Operating) 8430-0000 Public Fire Protection (paid to W 1,658,233 1,659,499 1,647,366 1,573,861 1,180,396 1,573,861 1,575,000 1,658,233 1,659,499 1,647,366 1,573,861 1,180,396 1,573,861 1,575,000 Page 8.22 Village of Menomonee Falls 100-260 (Weed Control) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 22,887 23,429 11,969 26,846 17,702 24,750 25,250 8001-0000 Overtime - - 30 - - - - 22,887 23,429 11,999 26,846 17,702 24,750 25,250 EX20 (Fringe Benefits) 8010-0000 FICA 1,707 1,746 893 1,820 1,318 1,900 1,925 8011-0000 Pension-VMF 1,358 1,562 837 1,657 1,168 1,625 1,725 8012-0000 Pension-EE (VMF Paid) - 12 - - - - - 8013-0000 Health Insurance 5,236 1,365 726 5,819 4,138 5,575 5,625 8014-0000 Dental Insurance 283 283 142 283 223 300 300 8015-0000 Life Insurance 100 109 59 151 116 150 150 8016-0000 Workers' Comp Insurance - 88 (187) 709 1,032 1,150 1,125 8,684 5,165 2,470 10,439 7,995 10,700 10,850 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2 242 - - - - - EX60 (Contractual Services) 8300-0000 Contracts 2,345 5,632 5,636 2,127 4,726 5,500 4,000 33,918 34,468 20,105 39,412 30,423 40,950 40,100 Page 8.23 Village of Menomonee Falls 100-280 (Emergency Government) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 63 - 113 12 845 700 700 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 374 716 169 12 6 750 750 8162-4300 RM-Sirens 892 3,550 - 960 359 3,550 3,550 1,266 4,266 169 972 365 4,300 4,300 EX50 (Utilities) 8200-2801 Recurring Charges 1,270 698 727 734 - 698 700 2,599 4,964 1,009 1,718 1,210 5,698 5,700 Page 8.24 Village of Menomonee Falls 100-290 (Public Safety Commission) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX30 (Employee Training/Expense) 8075-0000 Recruitment & Personnel 633 - - - - 500 500 EX40 (Materials And Supplies) 8110-2902 Prisoner Board 14,777 20,548 8,826 12,391 4,040 15,500 13,000 EX60 (Contractual Services) 8300-2901 HAWS Contract 9,570 9,570 9,570 19,140 - 9,570 9,570 24,980 30,118 18,396 31,531 4,040 25,570 23,070 Page 8.25 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 957,758 783,032 771,350 746,312 570,429 817,475 871,875 8001-0000 Overtime 36,458 50,344 49,539 39,372 30,188 69,650 55,000 8001-2000 Vacation Payout - - - 1,937 1,593 - - 8001-2002 Comp-Time Payout - - - 1,309 465 - - 8002-0000 Part Time Wages 7,589 - - - - - - 8004-0000 Temporary Help - - 292 26,082 3,954 10,000 5,000 8008-0000 Retirement/Severance - 14,496 - 1,032 829 - - 1,001,805 847,872 821,181 816,044 607,458 897,125 931,875 EX20 (Fringe Benefits) 8010-0000 FICA 75,202 63,923 59,276 60,617 44,424 68,625 71,300 8011-0000 Pension-VMF 57,217 56,632 56,562 54,242 39,424 58,550 63,025 8013-0000 Health Insurance 313,636 238,159 243,694 251,665 159,916 270,125 217,025 8013-0020 Health Ins Retiree - - - 6,668 - - - 8014-0000 Dental Insurance 17,419 13,342 12,716 15,880 9,044 14,675 11,975 8014-0010 Dental Ins Retiree - - - 29 - - - 8015-0000 Life Insurance 3,737 3,429 2,977 2,607 1,999 3,100 3,325 8016-0000 Worker's Comp Insurance 75,100 40,006 33,052 24,604 35,891 40,200 39,175 8030-0000 Wage/Benefit Transfers (6,773) (5,850) (1,537) (7,953) (3,489) (5,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (296,737) (243,723) (285,066) (297,525) (162,447) (253,330) (253,330) 238,801 165,918 121,674 110,834 124,762 196,945 147,495 EX30 (Employee Training/Expense) 8070-0000 Training & Education 141 24 430 - 795 500 500 8090-0000 Uniforms/Protective Equipment 8,087 10,789 13,812 16,955 11,868 14,000 14,500 8,228 10,813 14,242 16,955 12,663 14,500 15,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies 946 216 518 473 544 500 500 8100-0210 Membership/Publications 576 583 928 561 693 400 400 8110-0000 Department Supplies 12,408 7,738 9,184 8,234 7,854 8,000 8,000 8110-1201 Safety Supplies 731 460 - - - - - 8170-4000 Gas & Diesel Fuel 70,428 181,168 98,962 72,507 40,369 195,000 150,000 8182-1400 Street Light Projects (2,661) 5,300 (8,430) 78,785 1,736 - 45,000 8182-1401 Traffic Signals (443) 7,855 3,540 10,711 7,847 10,000 10,000 8182-1402 Signs & Markings 15,284 9,121 12,656 19,110 3,501 14,000 15,000 8182-1403 Street Repairs - Small 9,654 7,075 8,323 7,444 9,043 7,500 7,500 8182-1404 Street/Road Maint/Repair 700,000 700,000 699,139 641,836 78,534 700,000 700,000 8182-1405 Storm Sewer Maintenance - - - - 28 - - 8182-1407 Priv.Driv.Culvert Repair 3,730 3,189 2,790 4,230 1,198 3,000 3,000 8182-1410 Pavement Marking 36,682 36,024 37,168 10,633 9,677 38,000 38,000 847,335 958,729 864,778 854,524 161,024 976,400 977,400 EX44 (Repair/Maintenance) 8162-1400 RM-St.Lights 20,401 13,049 (10,360) 43,079 (744) 12,000 12,000 8162-4001 RM-Fuel System 7,956 6,877 1,822 3,751 5,694 8,000 8,000 8162-4100 RM-Radio Equip. 330 1,192 1,466 1,490 - 1,000 1,000 28,687 21,118 (7,072) 48,320 4,950 21,000 21,000 EX45 (Lease/Rent Expense) 8152-3000 Rent - Equipment 216 964 239 1,087 160 500 500 EX47 (Property & Equipment) 8110-0150 Medium Equip/Tools 4,695 3,263 99 3,379 - 3,000 8,000 8188-4100 Radio Hardware 13,619 - - - - 500 500 8190-6000 Furnishings 466 - - - - - - 8190-9000 Rev Capital Fund Payment 180,569 217,339 250,000 253,000 - 440,000 525,000 199,349 220,602 250,099 256,379 - 443,500 533,500 EX50 (Utilities) 8200-4001 Street Light Power 456,180 462,189 475,510 475,805 346,400 465,000 475,000 8200-4002 Traffic Signal Power 17,843 17,233 19,283 18,006 11,690 19,000 19,000 474,023 479,422 494,793 493,811 358,090 484,000 494,000 Page 8.26 Village of Menomonee Falls 100-400 (Street Maintenance) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX51 (DPW Activities) 8110-4000 Mail Box Repair/Replcmnt 1,626 636 570 542 486 2,500 2,500 8110-4001 Sand/Salt/Calciumchloride 339,922 582,596 373,045 309,191 294,864 325,000 350,000 8110-4002 Welding Supplies 7,546 7,066 7,621 6,579 3,297 7,000 7,000 8110-4007 Alternative Fuel Supplies 1,736 449 1,499 672 758 2,500 2,500 350,830 590,747 382,735 316,984 299,405 337,000 362,000 EX60 (Contractual Services) 8300-0000 Contracts 5,250 68,600 60,490 68,794 37,980 125,000 100,000 EX70 (Other Operating) 8209-0000 Diggers Hot Line 9,661 9,935 10,129 10,661 6,757 10,000 10,000 8495-0000 Vlg Bd - Special Projects 4,433 17,950 - - - 5,000 - 14,094 27,885 10,129 10,661 6,757 15,000 10,000 3,168,618 3,392,670 3,013,288 2,994,393 1,613,249 3,510,970 3,592,770 Page 8.27 Village of Menomonee Falls 100-420 (Equipment Maintenance) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 126,573 151,223 163,205 162,831 130,584 169,100 186,825 8001-0000 Overtime 10,073 10,665 7,832 4,363 3,837 11,350 10,000 8001-2000 Vacation Payout - - - 312 319 - - 8001-2002 Comp-Time Payout - - - 121 54 - - 136,646 161,888 171,037 167,627 134,794 180,450 196,825 EX20 (Fringe Benefits) 8010-0000 FICA 10,515 12,152 12,779 12,764 10,059 13,800 15,050 8011-0000 Pension-VMF 8,250 10,807 11,941 11,596 8,888 11,900 13,375 8013-0000 Health Insurance 33,687 30,587 32,450 34,224 24,338 32,775 27,850 8014-0000 Dental Insurance 1,842 1,657 1,644 1,644 1,293 1,725 1,500 8015-0000 Life Insurance 335 340 363 371 288 350 600 8016-0000 Worker's Comp Insurance 16,930 8,186 7,018 4,924 7,174 8,025 8,275 71,559 63,729 66,195 65,523 52,040 68,575 66,650 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,059 579 - 140 2,610 1,200 2,000 8090-0000 Uniforms 8,291 7,839 8,127 9,054 5,916 9,500 9,500 9,350 8,418 8,127 9,194 8,526 10,700 11,500 EX40 (Materials And Supplies) 8100-0000 Office Supplies - 180 2,731 1,032 - - - 8100-0210 Membership/Publications 1,962 4,571 3,514 3,601 3,638 2,000 2,000 8110-0000 Department Supplies 128,301 127,706 158,526 144,114 98,897 155,000 155,000 8110-0009 Plow blade costs 27,042 26,621 22,633 11,389 2,230 22,000 15,000 8110-0100 Small Equip./Tools 2,185 2,074 2,985 2,986 1,777 2,200 4,000 8110-1201 Safety Supplies 68 - - - - - - 159,558 161,152 190,389 163,122 106,542 181,200 176,000 EX44 (Repair/Maintenance) 8162-3000 RM-Equipment 2,354 21 273 1,412 - 1,000 1,000 8162-4000 RM-Vehicles 3,258 102 - - - - - 8162-4100 RM-Radio Equip. 98 - - - - - - 5,710 123 273 1,412 - 1,000 1,000 EX47 (Property & Equipment) 8188-4200 Service Equipment 3,158 2,407 58,938 - - - - EX51 (DPW Activities) 8110-4002 Welding Supplies 495 234 - - 99 - - EX60 (Contractual Services) 8300-0420 Contract R&M Equipment 3,127 9,068 41,782 19,965 6,759 20,000 20,000 389,603 407,019 536,741 426,843 308,760 461,925 471,975 Page 8.28 Village of Menomonee Falls 100-440 (Garages) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX40 (Materials And Supplies) 8110-0000 Department Supplies 2,692 276 210 - - - - EX44 (Repair/Maintenance) 8162-2000 RM-Building 18,456 24,621 18,495 24,203 14,338 18,000 18,000 EX50 (Utilities) 8200-0010 Light/Power 24,442 29,208 30,335 25,761 18,548 28,000 28,000 8200-0020 Heat (Gas & Oil) 24,812 33,380 47,770 25,413 18,836 43,000 43,000 8200-0030 Water/Sewer VMF 2,764 3,017 2,991 2,818 2,297 4,000 4,000 8200-0040 Util - Otto Property 582 233 249 331 152 800 - 8200-0050 Utility-Sunnyside School 70 104 37 - - - - 8200-2201 Alarm System 838 419 1,023 921 839 1,000 1,000 53,508 66,361 82,405 55,244 40,672 76,800 76,000 74,656 91,258 101,110 79,447 55,010 94,800 94,000 Page 8.29 Village of Menomonee Falls 100-580 (Old Falls Village) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX44 (Repair/Maintenance) 8162-2000 RM-Building 11,548 13,256 16,625 6,683 3,309 15,000 15,000 EX50 (Utilities) 8200-0010 Light/Power 6,614 8,972 4,400 4,021 5,339 7,000 7,000 8200-0020 Heat (Gas & Oil) 2,071 2,219 3,544 2,492 1,358 4,000 4,000 8200-0030 Water/Sewer VMF 2,504 1,992 1,944 1,739 724 2,200 2,200 8200-2201 Alarm System 1,225 719 719 719 - 700 700 12,414 13,902 10,607 8,971 7,421 13,900 13,900 23,962 27,158 27,232 15,654 10,730 28,900 28,900 Page 8.30 Village of Menomonee Falls 100-620 (Park Operations) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 252,861 294,946 267,202 297,270 204,835 299,100 316,100 8001-0000 Overtime 8,368 15,275 11,586 6,936 6,948 22,750 18,000 8001-2000 Vacation Payout - - - 1,531 1,275 - - 8004-0000 Temporary Help 32,250 37,732 24,238 4,891 21,488 30,000 30,000 8008-0000 Retirement/Severance - - 30,836 - 657 - - 293,479 347,953 333,862 310,628 235,203 351,850 364,100 EX20 (Fringe Benefits) 8010-0000 FICA 21,554 26,027 24,900 23,013 17,913 26,925 27,850 8011-0000 Pension-VMF 15,954 21,415 19,410 20,712 14,384 21,250 22,725 8013-0000 Health Insurance 74,222 78,078 69,088 72,046 51,932 71,575 85,425 8014-0000 Dental Insurance 4,262 4,346 3,584 3,518 2,812 3,825 4,700 8014-0010 Dental Ins Retiree - - - 29 - - - 8015-0000 Life Insurance 897 1,208 1,175 1,577 1,028 1,325 1,450 8016-0000 Worker's Comp Insurance 21,051 16,016 14,198 10,306 14,204 15,900 15,500 137,940 147,090 132,355 131,201 102,273 140,800 157,650 EX30 (Employee Training/Expense) 8070-0000 Training & Education - - - 100 100 250 250 EX40 (Materials And Supplies) 8110-0000 Department Supplies 10,654 5,679 9,530 6,402 7,012 10,000 10,000 8110-1501 Custodial Supplies 1,010 1,852 5,454 6,991 3,623 5,000 6,000 8110-6201 Main Pk Bldg Supplies - - - - 440 - - 8110-6203 Chemicals 1,409 1,496 1,736 2,448 1,596 1,600 1,600 8170-4000 Gas & Diesel Fuel 22,479 24,814 22,316 14,949 6,623 22,000 20,000 8182-1402 Signs & Markings 927 827 863 4,382 1,725 5,000 5,000 8182-1620 Misc Park Improvements 299 70 1,454 1,429 1,523 1,000 1,000 8182-1623 Park Vandalism (391) 797 (3,831) (1,874) 980 1,000 1,000 36,387 35,535 37,522 34,727 23,522 45,600 44,600 EX44 (Repair/Maintenance) 8162-2000 RM-Building 2,863 2,385 2,202 18,758 1,946 3,000 3,000 8162-4000 RM-Vehicles 22,836 18,722 30,757 25,148 17,758 30,000 30,000 8162-4100 RM-Radio Equip. 100 - - - 243 - - 25,799 21,107 32,959 43,906 19,947 33,000 33,000 EX46 (Forestry) 8110-6202 Forestry Supplies 3,088 925 2,046 985 356 1,000 1,000 8110-6205 Forestry Chemicals 566 378 393 575 - 500 500 8182-1621 Plants And Shrubs 506 369 - - - 500 500 8182-1624 Insect & Disease Control 12 - 307 513 996 500 500 8182-1625 Trees 153 188 626 1,316 1,343 500 500 8182-1626 Invasive Species Control - 9,341 17,196 23,015 11,843 25,000 25,000 4,325 11,201 20,568 26,404 14,538 28,000 28,000 EX47 (Property & Equipment) 8180-9620 Land Acq - Parks - - 142,817 - 94,786 - - EX50 (Utilities) 8200-0010 Light/Power 30,727 32,601 37,262 34,261 27,420 32,000 32,000 8200-0020 Heat (Gas & Oil) 5,234 7,054 7,417 3,391 2,160 8,000 8,000 8200-0030 Water/Sewer VMF 13,679 7,241 7,714 9,884 6,266 8,000 8,000 8220-2201 Alarm system 419 - - - - - - 50,059 46,896 52,393 47,536 35,846 48,000 48,000 EX60 (Contractual Services) 8300-0620 Contract Landscape Maintenan 44,860 79,177 70,204 99,292 88,966 111,000 120,000 8300-0621 Contract Tree Maintenance 9,337 30,359 32,021 10,714 26,595 25,000 30,000 54,197 109,536 102,225 110,006 115,561 136,000 150,000 602,186 719,318 854,701 704,508 641,776 783,500 825,600 Page 8.31 Village of Menomonee Falls 100-640 (Park Projects) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX48 (Park Projects) 8110-6401 Portable Toilet Rental 2,731 3,039 3,307 4,061 3,570 3,000 3,500 8110-6402 Christmas Decorations 339 5,159 544 524 - 800 800 8182-1641 Ball Diamonds 9,746 9,196 7,034 5,446 7,310 7,000 7,000 8182-1642 Impr-Lime Kiln Park 12,220 40 - 3,251 - 500 500 8182-1643 Meno River Pkwy 191 - - - - 500 500 8182-1644 Riverside Park - 9 - - - 500 500 8182-1645 Rotary Park 342 - 500 471 194 800 800 8182-1646 Tennis Ct Maintenance - 2,353 222 1,409 619 2,000 2,000 8182-1647 Village Park 4,957 609 271 382 - 1,000 1,000 8182-1649 Willowood Park 1,097 327 391 514 107 1,000 1,000 8182-1651 Parkland Misc. 3,556 - 500 1,821 - 1,000 1,000 8182-1652 Oakwood Park 702 791 586 1,698 179 1,000 1,000 8182-1653 Mill Pond Park 1,536 619 1,518 36 47 500 500 8182-1659 River's Edge Park 1,064 184 - 1,200 - 1,000 1,000 38,481 22,326 14,873 20,813 12,026 20,600 21,100 38,481 22,326 14,873 20,813 12,026 20,600 21,100 Page 8.32 Village of Menomonee Falls 100-750 (CDA) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 23,608 24,100 25,449 26,298 17,195 24,475 24,525 8001-2000 Vacation Payout - - - 462 1,179 - - 23,608 24,100 25,449 26,760 18,374 24,475 24,525 EX20 (Fringe Benefits) 8010-0000 FICA 1,365 1,352 1,457 1,439 1,304 1,875 1,875 8011-0000 Pension-VMF 1,407 1,606 1,779 1,702 1,182 1,625 1,675 8013-0000 Health Insurance 2,717 2,694 2,880 3,037 2,160 3,000 2,875 8014-0000 Dental Insurance 328 348 378 412 318 400 175 8015-0000 Life Insurance 101 135 139 141 107 125 175 8016-0000 Worker's Comp Insurance - 88 6,810 33 41 45 40 5,918 6,223 13,443 6,764 5,112 7,070 6,815 EX40 (Materials And Supplies) 8100-0210 Membership/Publications 48 33 - - - 200 - EX49 (Comm Development) 8110-7501 Marketing 1,195 117 100 - (1,391) 2,000 - 8110-7503 CDA Projects - 82 - - 150 - - 8110-7504 Local Tourism 205 261 215 186 143 500 - 8110-7505 Visitor/Tourist Bureau 15,000 15,000 1,390 18,445 16,391 15,000 - 8110-7900 Tourism Commission - - - - - - 172,000 8110-7901 Chamber Of Commerce 1,255 1,000 - - 1,391 1,500 1,500 17,655 16,460 1,705 18,631 16,684 19,000 173,500 47,229 46,816 40,597 52,155 40,170 50,745 204,840 Page 8.33 Village of Menomonee Falls 100-760 (Engineering) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 454,435 367,111 408,926 398,317 321,932 453,675 466,975 8001-0000 Overtime 7,543 6,760 7,349 7,917 4,420 6,850 6,825 8001-2000 Vacation Payout - - - 1,863 - - - 8002-0000 Part Time Wages - - - 106 - - - 8004-0000 Salaries-Temporary Help 12,781 7,133 8,105 8,244 8,627 13,000 13,000 474,759 381,004 424,380 416,447 334,979 473,525 486,800 EX20 (Fringe Benefits) 8010-0000 FICA 36,037 28,712 31,199 30,982 25,013 36,225 37,250 8011-0000 Pension-VMF 27,794 25,128 28,882 27,928 21,638 30,400 32,225 8013-0000 Health Insurance 104,012 73,646 95,367 90,052 70,181 94,375 95,100 8014-0000 Dental Insurance 6,361 4,735 5,632 4,717 3,800 5,050 5,175 8015-0000 Life Insurance 691 500 491 496 492 800 825 8016-0000 Worker's Comp Insurance 1,371 1,292 472 11,213 18,064 20,225 19,725 8030-0210 Wage/Bene Muni Fac Transfers - - (790) - - - - 8030-0605 Wage/Bene Muni Fac Transfers - (28,813) (14,763) (484) - (1,000) (1,000) 8030-0610 Wage/Bene CP Transfers (305,004) (278,453) (361,590) (357,522) (18,145) (290,000) (290,000) 8030-0615 Wage/Bene TID 4 Transfers - (406) - - - - - 8030-0616 Wage/Bene TID 5 Transfers (36,982) (17,227) (72,635) (23,596) - - - 8030-0620 Wage/Benefit TID 8 Transfers (646) (7,582) (37,576) (48,201) - (3,000) (7,000) 8030-0621 Wage/Bene TID 9 Transfers (254) (1,240) - - - - - 8030-0720 Wage/Bene WU Transfers (137,161) (89,395) (52,168) (22,861) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (22,370) (17,686) (13,873) (19,562) - (24,000) (20,000) 8030-0740 Wage/Bene Storm Water Ut (72,473) (80,642) (74,739) (103,465) - (94,000) (94,000) (398,624) (387,431) (466,091) (410,303) 121,043 (248,925) (245,700) EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,817 3,699 3,780 1,325 2,786 5,000 5,000 8070-0001 Training-Data Base GIS 140 80 - 312 - 1,000 1,000 8070-0008 Training-Computer - - - - - 354 354 8080-0000 Travel Expenses 26 - - - - - - 2,983 3,779 3,780 1,637 2,786 6,354 6,354 EX40 (Materials And Supplies) 8100-0000 Office Supplies 378 521 249 263 74 1,500 1,000 8100-0210 Membership/Publications 215 309 225 225 225 300 300 8110-0000 Department Supplies 1,099 863 - 581 9,620 1,000 650 8170-4000 Gas & Diesel Fuel 4,043 3,749 3,558 3,043 1,913 5,000 4,000 5,735 5,442 4,032 4,112 11,832 7,800 5,950 EX44 (Repair/Maintenance) 8162-4000 RM-Vehicles 4,946 2,904 2,256 3,410 3,226 3,000 3,000 8162-4100 RM-Radio Equip. - - - - - 500 500 8162-6000 RM-Off.Equip - - - - - 2,000 1,000 4,946 2,904 2,256 3,410 3,226 5,500 4,500 EX47 (Property & Equipment) 8190-9000 Rev Capital Fund Payment 3,571 3,570 3,572 1,472 - - 7,900 EX60 (Contractual Services) 8300-0000 Contracts 6,500 4,342 - 36,384 16,780 10,000 10,000 8300-0001 Contract GIS Update - - - 134 - - - 8300-1904 Temp Employee Services - 12,883 630 1,201 - - - 6,500 17,225 630 37,719 16,780 10,000 10,000 99,870 26,493 (27,441) 54,494 490,646 254,254 275,804 Page 8.34 Village of Menomonee Falls 100-770 (Zoning/Inspections) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 141,126 145,605 161,304 172,850 125,164 175,575 181,800 8001-0000 Overtime - - 307 - - 450 450 8002-0000 Part Time Wages - - 6,652 10,894 4,245 11,725 11,100 8004-0000 Temporary Help 4,355 4,387 - - - - - 145,481 149,992 168,263 183,744 129,409 187,750 193,350 EX20 (Fringe Benefits) 8010-0000 FICA 10,665 11,072 12,484 13,642 9,606 14,350 14,800 8011-0000 Pension-VMF 8,292 9,595 11,271 11,723 8,261 11,625 12,400 8012-0000 Pension-EEE Share - 12 - - - - - 8013-0000 Health Insurance 40,132 43,448 47,187 48,541 34,369 46,500 46,850 8014-0000 Dental Insurance 2,201 2,201 2,342 2,376 1,862 2,500 2,550 8015-0000 Life Insurance 659 701 926 981 762 1,025 1,050 8016-0000 Worker's Comp Insurance 408 429 (629) 2,960 4,298 4,825 4,675 62,357 67,458 73,581 80,223 59,158 80,825 82,325 EX30 (Employee Training/Expense) 8070-0000 Training & Education 830 365 784 314 302 1,265 1,265 8080-0000 Travel Expenses - 25 - - - - - 830 390 784 314 302 1,265 1,265 EX40 (Materials And Supplies) 8100-0000 Office Supplies 2,703 2,035 724 323 277 1,000 1,000 8100-0050 Records Management 19 - - - - - - 8100-0210 Membership/Publications 92 78 75 - - 200 200 8100-0220 Notices & Publications 540 1,094 1,048 941 - 500 500 8110-0000 Department Supplies 554 667 1,413 1,808 124 1,500 1,500 8110-7701 Building Seals - - - 1,979 2,311 2,000 2,500 8110-7702 House Numbers - 472 1,472 - 830 1,500 1,500 8170-4000 Gas & Diesel Fuel 400 272 312 648 107 300 300 4,308 4,618 5,044 5,699 3,649 7,000 7,500 EX44 (Repair/Maintenance) 8160-6000 MCont-Off.Equip. - - - - - 200 - 8162-4000 RM-Vehicles 999 78 125 14 - 500 - 999 78 125 14 - 700 - EX60 (Contractual Services) 8300-2401 Building Inspector 184,513 189,789 209,360 293,122 197,246 278,063 280,000 8300-2402 Weights/Measures Contract 8,800 8,800 8,800 8,800 8,800 9,680 9,680 193,313 198,589 218,160 301,922 206,046 287,743 289,680 407,288 421,125 465,957 571,916 398,564 565,283 574,120 Page 8.35 Village of Menomonee Falls 100-790 (Planning) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 180,181 185,347 191,398 195,164 158,133 223,900 237,625 8001-2000 Vacation Payout - - - 3,161 - - - 8004-0000 Temporary Help - - - - 4,406 - - 8008-0000 Retirement/Severance - 1,758 - - - - - 180,181 187,105 191,398 198,325 162,539 223,900 237,625 EX20 (Fringe Benefits) 8010-0000 FICA 13,502 13,784 14,041 14,835 11,881 17,125 18,175 8011-0000 Pension-VMF 10,832 11,277 12,835 13,610 10,437 14,775 16,150 8013-0000 Health Insurance 54,674 35,208 39,783 38,581 48,610 52,075 65,775 8014-0000 Dental Insurance 3,040 2,134 2,217 1,850 2,664 2,800 3,625 8015-0000 Life Insurance 457 277 145 176 192 275 275 8016-0000 Worker's Comp Insurance 469 601 (532) 2,642 4,539 5,075 5,000 82,974 63,281 68,489 71,694 78,323 92,125 109,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 1,508 4,254 - 3,055 1,214 3,635 3,635 8080-0000 Travel Expenses 75 2,402 - 1,073 71 400 400 1,583 6,656 - 4,128 1,285 4,035 4,035 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,093 668 820 763 2,120 1,240 1,240 8100-0050 Records Management 516 48 110 121 261 2,000 2,000 8100-0210 Membership/Publications 1,198 1,326 555 742 205 1,000 1,000 8100-0220 Notices & Publications 1,055 1,924 2,454 3,057 - 3,500 3,500 8100-0225 Recording Fees 300 390 270 540 - 1,000 1,000 8110-0000 Department Supplies 309 26 - 19 - 50 50 4,471 4,382 4,209 5,242 2,586 8,790 8,790 EX60 (Contractual Services) 8300-7901 Planning Consultant Fee - - 25,957 - - - - 269,209 261,424 290,053 279,389 244,733 328,850 359,450 Page 8.36 Village of Menomonee Falls 100-910 (Other Uses Of Funds) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX70 (Other Operating) 8978-0000 Loss on Land Resale - - 105,111 - - - - EX98 (Transfers Out) 8901-0215 Transfer to Solid Waste Collect 354,564 456,471 495,946 500,032 - 598,500 640,500 8901-0400 Tfr to Special Assessments - 1,212,005 - - - - - 8901-0605 Tfr to Facilities/Equipment Fund 500,000 - 913,175 1,843,862 - - - 8901-0610 Tfr to Capital Projects 1,095,000 95,000 95,000 6,938,292 - 95,000 95,000 1,949,564 1,763,476 1,504,121 9,282,186 - 693,500 735,500 1,949,564 1,763,476 1,609,232 9,282,186 - 693,500 735,500 Page 8.37 Village of Menomonee Falls 215-000 (Revenues) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget RE40 (Intergovernmental) 7145-0000 Recycling grant 80,065 80,052 79,919 79,945 76,219 60,000 75,000 RE70 (Public Charge For Service) 7723-0050 Refuse Collection Fee 1,226,419 1,230,545 1,234,840 1,240,797 1,243,981 1,242,000 1,242,000 7727-0000 Recycling Carts 2,900 2,450 3,600 3,800 3,100 2,000 2,000 1,229,319 1,232,995 1,238,440 1,244,597 1,247,081 1,244,000 1,244,000 RE80 (Interest Income) 7600-0000 Interest Earnings - - 456 633 1,863 - - RE85 (Miscellaneous) 7721-0000 Recycling Program Revenue - - 69 - - - - 7728-0000 Recycling Rebate 64,780 20,324 25,610 6,974 2,239 - - 64,780 20,324 25,679 6,974 2,239 - - RE92 (Transfers In) 7801-0100 Transfer from General Fund 354,564 456,471 495,946 500,032 - 598,500 640,500 7801-0605 Tfr from Muni Fac/Equipment F 8,394 2,524 - - - - - 362,958 458,995 495,946 500,032 - 598,500 640,500 1,737,122 1,792,366 1,840,440 1,832,181 1,327,402 1,902,500 1,959,500 Page 8.38 Village of Menomonee Falls 215-340 (Solid Waste Collection) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX51 (DPW Activities) 8110-4100 Abandon Hazardous Waste - 221 181 1,132 - 2,000 2,000 EX60 (Contractual Services) 8300-3401 Garbage Collection 1,174,416 1,212,713 1,247,769 1,211,093 835,309 1,265,000 1,306,000 8300-3402 State Recycling Fee 113,949 114,447 114,887 115,413 77,362 118,000 118,000 8300-3403 Taxes - Dumping 5,618 9,247 8,892 14,668 4,280 7,000 7,000 1,293,983 1,336,407 1,371,548 1,341,174 916,951 1,390,000 1,431,000 EX70 (Other Operating) 8300-3405 Erroneous Garbage Fees 470 526 - - - - - 1,294,453 1,337,154 1,371,729 1,342,306 916,951 1,392,000 1,433,000 Page 8.39 Village of Menomonee Falls 215-350 (Recycling) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX20 (Fringe Benefits) 8030-0000 Wage/Benefit Transfers 6,773 5,850 1,537 7,953 3,489 5,000 5,000 EX40 (Materials And Supplies) 8100-0000 Office Supplies - 10 - - - - - 8100-0010 Postage/Shipping 2,664 2,983 2,981 3,028 2,606 3,200 3,200 8100-0025 Printing - - - 138 1,196 2,800 2,800 2,664 2,993 2,981 3,166 3,802 6,000 6,000 EX51 (DPW Activities) 8110-3501 Recycling Oper.Supplies 197 - - - 45 200 200 8110-4012 Spring Brush Pick-up 8,523 6,844 9,144 8,550 - 10,000 10,000 8110-4101 Household Hazardous Mater 7,357 7,515 8,169 8,254 776 7,000 7,000 16,077 14,359 17,313 16,804 821 17,200 17,200 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 300 300 300 300 300 300 300 8300-3500 Curbside Recycling 416,856 431,710 446,581 461,654 318,260 482,000 498,000 417,156 432,010 446,881 461,954 318,560 482,300 498,300 442,670 455,212 468,712 489,877 326,672 510,500 526,500 Page 8.40 Village of Menomonee Falls 220-000 (Revenues) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget RE10 (Property Taxes) 7000-0000 RE/PP Taxes 1,439,535 1,422,116 1,420,173 1,420,173 1,420,173 1,420,173 1,420,173 RE40 (Intergovernmental) 5005-0000 Grants - - - 1,512 - 2,000 1,924 7452-0000 Co Libr Supplement 7,874 7,480 8,515 25,385 13,318 26,636 25,304 7459-0000 Cross County Border Reimb 30,937 29,129 32,689 32,700 29,844 31,328 32,785 38,811 36,609 41,204 59,597 43,162 59,964 60,013 RE60 (Fines And Penalties) 7340-0000 Collections Fee - - 420 1,680 735 2,320 1,800 7450-0000 Lib.Fines&Receipts 18,870 20,574 20,307 18,021 13,303 19,000 23,000 18,870 20,574 20,727 19,701 14,038 21,320 24,800 RE70 (Public Charge For Service) 7451-0000 Copy Mach Rev. Library 2,072 3,039 4,852 6,277 4,733 5,750 5,750 7454-0000 Printer revenue 4,617 4,195 959 - - - - 7455-0000 NonResident Cards 975 450 750 825 525 750 750 7456-0000 Vending Machine Reimb. 387 359 379 405 328 400 400 7457-0000 Used Books - Adults 3,207 4,063 4,497 5,996 3,048 5,000 6,000 11,258 12,106 11,437 13,503 8,634 11,900 12,900 RE80 (Interest Income) 7600-0000 Interest Earnings 1,868 1,399 1,196 1,993 4,893 1,400 1,400 RE85 (Miscellaneous) 7463-0000 Amazon Referral Funds 385 259 129 84 - - - 7700-0000 Misc Revenue - 15 55 (1) 33 - - 7705-0000 Misc Donations 122 306 160 598 2,474 800 800 507 580 344 681 2,507 800 800 1,510,849 1,493,384 1,495,081 1,515,648 1,493,407 1,515,557 1,520,086 Page 8.41 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX10 (Salaries & Wages) 8000-0000 Salaries 571,719 570,325 573,776 599,201 461,312 638,400 656,000 8001-0000 Overtime 286 82 155 18 320 525 450 8001-2000 Vacation Payout - - - 71 - - - 8002-0000 Part Time Wages 197,965 233,149 222,969 221,324 135,240 211,550 213,100 8004-0000 Temporary Help - - - - - 500 500 8008-0000 Retirement/Severance 46,624 - 32,552 - 60,482 79,000 - 816,594 803,556 829,452 820,614 657,354 929,975 870,050 EX20 (Fringe Benefits) 8010-0000 FICA 61,526 59,273 62,009 60,691 48,705 71,150 66,575 8011-0000 Pension-VMF 39,621 41,647 44,721 45,734 33,835 52,100 49,500 8013-0000 Health Insurance 165,377 155,583 158,636 162,961 120,592 164,200 165,250 8014-0000 Dental Insurance 9,358 9,700 9,278 9,052 7,357 9,900 10,125 8015-0000 Life Insurance 2,879 2,629 2,538 2,747 1,934 2,950 2,550 8016-0000 Worker's Comp Insurance 2,021 2,409 1,925 1,091 1,579 1,775 1,475 8018-0000 Unemployment Compensation - - - 270 - - - 280,782 271,241 279,107 282,546 214,002 302,075 295,475 EX27 (Library Materials/Books) 8140-1020 E Materials - 5,610 5,610 7,448 5,540 9,000 7,800 8140-1110 Adult Materials 129,826 128,196 118,485 115,112 81,670 141,150 141,150 8140-1120 Young Adult Materials 6,274 8,068 7,756 7,893 5,392 8,950 8,950 8140-1130 Child Materials 31,593 31,253 29,086 35,465 23,633 39,300 39,300 167,693 173,127 160,937 165,918 116,235 198,400 197,200 EX28 (Library Public Services) 8110-5002 Publicity/Programs 1,647 1,036 956 1,456 1,630 1,850 1,650 8130-1000 Programming 3,803 3,204 5,032 5,353 5,415 7,400 7,400 8140-1015 Database Products 9,126 9,500 9,540 9,405 7,292 7,300 8,200 8212-0004 Internet Service 2,460 3,360 4,860 1,870 970 3,400 1,750 17,036 17,100 20,388 18,084 15,307 19,950 19,000 EX30 (Employee Training/Expense) 8070-0000 Training & Education 2,080 1,820 2,210 967 745 3,000 3,000 8075-0000 Recruitment & Personnel 430 314 100 60 501 800 100 8080-0000 Travel Expenses 544 723 987 1,785 441 1,700 2,000 8100-0200 Dues & Subscriptions 1,532 1,565 1,580 1,579 806 2,000 2,200 4,586 4,422 4,877 4,391 2,493 7,500 7,300 EX40 (Materials And Supplies) 8100-0000 Office Supplies 1,682 2,063 1,984 2,330 958 2,500 2,000 8100-0010 Postage/Shipping 3,962 2,447 2,108 1,576 907 2,200 1,400 8100-0020 Paper/Printing - 70 308 870 1,373 3,000 3,500 8100-0100 Processing/Circ Supplies 4,929 11,823 10,023 18,917 6,915 18,500 17,000 8110-5001 Circ Supplies-Libr 3,395 778 863 863 - - - 8130-0000 Computer Supplies 6,077 3,382 1,298 110 - 3,000 3,000 20,045 20,563 16,584 24,666 10,153 29,200 26,900 EX44 (Repair/Maintenance) 8162-6000 RM-Off.Equip 5,658 5,737 10,068 10,543 9,753 10,000 9,850 8162-6005 RM-Furnishings - - - - - - 2,000 8162-8000 RM-Computer Hardware 2,702 2,718 418 1,628 108 3,500 4,035 8162-9990 RM-Misc - - - - - - 2,000 8,360 8,455 10,486 12,171 9,861 13,500 17,885 EX45 (Lease/Rent Expense) 8152-6100 Rent-Copier 7,611 8,481 9,461 7,472 6,288 9,000 6,500 EX47 (Property & Equipment) 8188-0000 CapOut-Equipment 1,532 39,382 - 13,599 - - - 8190-6000 Furnishings - 2,610 25,098 151 51,355 60,265 2,500 8190-8000 Computer Hardware 20,688 22,918 37,105 4,976 995 6,500 2,500 8190-8100 Computer Software 14,618 518 125 10,834 1,358 2,900 - 36,838 65,428 62,328 29,560 53,708 69,665 5,000 Page 8.42 Village of Menomonee Falls 220-500 (Library Operation) As of September 30, 2016 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Thru Sep 2016 Budget 2017 Budget EX50 (Utilities) 8210-0000 Telephone Service 4,255 3,990 3,722 3,722 2,667 3,900 3,900 8212-0003 Cellular Telephone Service 64 19 6 6 - 10 - 4,319 4,009 3,728 3,728 2,667 3,910 3,900 EX60 (Contractual Services) 8300-1901 Audit/Acctg. Serv. 400 400 400 400 400 400 400 8300-1905 Acq. Title Search 2,250 2,260 2,294 2,267 - - - 8300-5000 OCLC Utility 10,751 - - - - - - 8300-5002 Constant Contact 550 550 168 336 - - - 8300-5005 Library System Fees 38,083 59,031 36,744 33,604 28,682 29,300 28,114 8300-5010 Movie licensing 755 781 766 914 - - - 8301-0000 IT Maint/Support - 854 1,569 2,906 3,767 3,900 13,520 8310-0050 Collection Agency Fees - - 752 1,799 573 2,320 1,800 52,789 63,876 42,693 42,226 33,422 35,920 43,834 EX70 (Other Operating) 8188-0001 Gifts Expended - Budget Only (355) - - - 1,820 - 800 8188-0005 Grant Expended - Budget Only - - - - - 2,000 1,924 (355) - - - 1,820 2,000 2,724 EX75 (Insurances) 8610-0000 Liability Insurance 2,500 2,500 7,650 7,322 - 8,150 5,900 8610-0030 Boiler & Machinery - -