2016 Operating Budget

Village of Menomonee Falls Wisconsin 2016 Budget VILLAGE OF MENOMONEE FALLS 2016 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 Reference Information Chapter 7 Detailed Budget Worksheets Chapter 8 Chapter 1 BUDGET OVERVIEW Mission & Vision Statements Page 1.1 Structure of Reporting Funds Page 1.2 Budget Goals Page 1.3 Village Officials Page 1.4 Organizational Chart Page 1.5 Page 1.1 MISSION STATEMENT The Village of Menomonee Falls is committed to open, ethical and responsive government, and will actively and responsibly strive to provide the highest quality of municipal services consistent with the changing needs and desires of the community and a realistic assessment of resources available. VISION STATEMENT It is our Vision that each of the following components be realized as part of the community life of the Village of Menomonee Falls: *A Safe Community *Housing Options to Meet the Needs of Residents of All Ages *Vital Interactive Neighborhoods *High Quality Business Development *Preservation of Natural Resources in Balance with Development *Responsive, Effective and Economically Viable Government Services *A Thriving Revitalized Historic Village Centre *An Accessible, Diverse Transportation System *Quality, Comprehensive Education *Growing Cultural and Community Activities Page 1.2 STRUCTURE OF VILLAGE FUNDS The accounting records of the Village are organized into funds and account groups, each of which is considered to be 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. 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. Page 1.3 BUDGET GOALS The General Operating Budget was developed under certain guidelines to ensure that the citizens of Menomonee Falls not only receive the services that they have come to expect, but do so in a fiscally responsible manner. (1) Comply with State of Wisconsin Governor's tax levy limit. Tax Levy increase allowed is the higher of 0% or the increase in property value due to new construction, 1.35%. Additional adjustments are allowed for increases in debt service. (2) Maintain services at the level expected by our constituency. (3) Maintain costs by exploring all methods available, including enlightened use of technology. Page 1.4 DIRECTORY OF VILLAGE OFFICIALS Term Village Board: Title Expiration Joseph Helm President April 2018 David Glasgow Trustee April 2016 Bonnie Lemmer Trustee April 2016 Stephen Raymonds Trustee April 2016 Jeremy Walz Trustee April 2016 Katie Kress Trustee April 2017 Chris Smolik Trustee April 2017 Administration: Title Mark S. Fitzgerald Village Manager Arlyn R. Johnson Assistant Village Manager, Director of Public Works Anna M. Ruzinski Assistant Village Manager, Director 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 1.5 Chapter 2 BUDGET SUMMARIES P roperty Tax Summary Page 2.1 Property Valuation Summary Page 2.2 General Operating Budget Summary Page 2.3 General Fund Balance and Working Capital Page 2.4 Long Te rm 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 PROPERTY TAX SUMMARY HISTORICAL TAX LEVIES BY FUND: 2012 for 2013 2013 for 2014 2014 for 2015 Property taxes: 2015 for 2016 Change 16,611,093$ 16,878,312$ 17,071,345$ General Operations 17,612,240$ 3.2% 2,336,230 2,341,779 2,374,220 Debt Service 2,356,722 (0.7%) 1,422,116 1,420,173 1,420,173 Library Operations 1,420,173 - 314,420 327,345 314,665 Library Building Maintenance 284,050 (9.7%) 931,250 931,250 931,250 Storm Water Utility 931,250 - 300,000 300,000 300,000 Interceptor Sewer - (100.0%) 21,915,109$ 22,198,859$ 22,411,653$ 22,604,435$ 0.9% HISTORICAL TAX RATES BY FUND: 2012 for 2013 2013 for 2014 2014 for 2015 Property taxes: 2015 for 2016 Change 4.00$ 4.02$ 4.02$ General Operations 4.12$ 2.5% 0.53 0.52 0.52 Debt Service 0.51 (1.9%) 0.32 0.31 0.31 Library Operations 0.31 - 0.07 0.07 0.07 Library Building Maintenance 0.06 (14.3%) 0.21 0.21 0.21 Storm Water Utility 0.20 (4.8%) 0.07 0.07 0.07 Interceptor Sewer - (100.0%) 5.20$ 5.20$ 5.20$ 5. 20$ - 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 1.35%. Debt service is excluded from the calculation. P age 2.2 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/12 01/01/13 01/01/14 01/01/15 2012 for 2013 2013 for 2014 2014 for 2015 2015 for 2016 All valuation except TID Districts 4,114,780,000 4,007,211,200 4,261,594,700 4,340,669,200 TID #2 - Village Centre 20,665,000 28,086,300 Closed Closed TID #4 - Heritage Reserve 83,302,400 88,958,000 92,555,800 92,460,600 TID #5 - Westbrook Corp Park 72,706,800 78,204,400 77,033,800 81,272,000 TID #6 - Main Street 2,366,100 7,706,800 10,057,400 10,868,100 TID #7 - First Park 15,943,100 18,063,700 20,467,800 17,585,400 TID #8 - Falls Parkway - 2,287,200 13,282,700 21,426,200 TID #9 - Downtown 2,749,400 - - - TID #10 - Good Hope - 10,553,800 14,500,900 13,246,000 TID #11 - Megal Court 2,979,100 3,942,200 4,381,700 4,489,200 TID #12 - Lilly Road - - - 1,036,900 4,315,491,900 4,245,013,600 4,493,874,800 4,583,053,600 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 f or Budget Yr Value Value Per $1,000 $ Change % Change 2015 f or 2016 4,583,053,600 4,587,412,015 5.20 - - 2014 for 2015 4,493,874,800 4,542,092,210 5.20 - - 2013 for 2014 4,245,013,600 4,519,090,960 5.20 - - 2012 for 2013 4,315,491,900 4,420,276,480 5.20 0.01 0.2% 2011 for 2012 4,441,598,500 4,388,814,210 5.19 0.02 0.4% 2010 for 2011 4,437,584,100 4,368,316,880 5.17 (0.05) (1.0%) 2009 for 2010 4,589,341,400 4,312,010,880 5.22 0.04 0.8% 2008 for 2009 4,635,194,900 4,256,020,250 5.18 0.09 1.8% 2007 for 2008 4,510,001,400 4,154,666,940 5.09 (0.02) (0.4%) 2006 for 2007 4,240,464,600 4,088,993,500 5.11 0.02 0.4% 2005 for 2006 3,931,493,100 3,855,192,000 5.09 (1.03) (16.8%) P age 2.3 GENERAL OPERATING BUDGET SUMMARY 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: Property taxes 16, 611,093 16,878,312 17,071,345 17,071,345 17,612,240 3% Intergovernmental 2, 588,399 2,599,300 2,778,023 2,778,023 2,540,469 (9%) Water Utility payment in lieu of tax 1, 393,941 1,259,422 1,500,000 1,500,000 1,330,000 (11%) Licenses and permits 729, 228 939,217 788,300 788,300 1,300,500 65% Public charges for services 945, 113 1,030,214 1,092,025 1,092,025 1,239,250 13% Miscellaneous 831, 548 855,889 643,201 643,201 649,079 1% Fines and penalties 727, 205 545,546 647,500 647,500 518,000 (20%) Other taxes 324, 633 382,537 360,500 360,500 376,500 4% Total operating revenues 24,151,160 24,490,437 24, 880,894 24, 880,894 25, 566,038 3% EXPENDITURES: General Government 3, 486,972 3,464,919 4,018,461 3,964,461 4,123,162 3% Public Safety 13, 451,302 13,908,945 14,297,089 14,339,089 14,556,489 2% Public Works 3, 890,947 3,651,139 3,829,170 3,829,170 4,067,695 6% Culture & Recreation 850, 140 980,675 895,175 895,175 924,850 3% Conservation and Development 755, 852 769,163 1,142,899 1,142,899 1,200,342 5% Total operating expenditures 22,435,213 22,774,841 24, 182,794 24, 170,794 24, 872,538 3% Excess (deficit) of revenues over (under) expenditures 1, 715,947 1,715,596 698,100 710,100 693,500 OTHER FINANCING SOURCES AND USES: Transfers from other funds 312,529 3,636 - - - - Transfer (to) other funds ( 1,763,476) (1,609,232) (698,100) (601,100) (693,500) (1%) Total other financing sources (uses) (1,450,947) (1,605,596) ( 698,100) ( 601,100) ( 693,500) ( 1%) Excess (deficit) of revenues and other sources over (under) and other uses 265, 000 110,000 - 109,000 - - Fund Balance, beginning of year 9,265,584 9,530,584 9, 640,584 9, 640,584 9, 749,584 1% Fund Balance, end of year 9,530,584 9,640,584 9, 640,584 9, 749,584 9, 749,584 1% P age 2.4 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 2013 2014 2015 2016 Actual Actual Estimate Budget Fund Balance Nonspendable 2,189,844 2,375,001 2,300,000 2,300,000 Unassigned 7,340,740 7,265,583 7,449,584 7,449,584 9,530,584 9,640,584 9,749,584 9,749,584 Expenditures Total Expenditures 24,198,689$ 24,384,073$ 24,771,894$ 24,179,038$ Amount needed per month 2,016,557 2,032,006 2,064,325 2,014,920 Working Capital Unassigned fund balance 7,340,740$ 7,265,583$ 7,449,584$ 7,449,584$ Divided by monthly needs 2,016,557 2,032,006 2,064,325 2,014,920 Months of working capital 3.6 3.6 3.6 3.7 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. T his classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. Page 2.5 LONG TERM DEBT SUMMARY Debt Limit Calculations 01/01/14 01/01/15 ACTUAL ACTUAL F ull Equalized Value 4, 493,874,800 4,583,053,600 x Statutory limit % 5.00% 5.00% Calculated debt limit $224,693,740 $229,152,680 Less total general obligation debt 86,903,622 95,800,669 Remaining allowable debt under State Statute limitation 137,790,118 133,352,011 C onservative amount - 60% of allowable limit 134,816,244 137,491,608 Remaining allowable debt capacity using conservative limit 47,912,622 41,690,939 Long-Term Debt Obligations by Funding Source 12/31/12 12/31/13 12/31/14 12/31/15 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax levy supported debt 19,236,576 18,254,782 18,164,110 17,742,863 Special Assessment debt 1,361,884 959,768 705,152 524,536 Tipping fee supported debt 15,125,000 13,600,000 14,150,000 12,475,000 TID supported G.O. 54,285,000 59,840,000 47,640,000 58,420,000 Utility supported G.O. 3,351,540 5,985,450 6,244,360 6,638,270 93,360,000 98,640,000 86,903,622 95,800,669 Other Village Debt: TID Bond Anticipation Notes 1,280,000 - - - Revenue Bonds and BANS 2,735,000 - - - Clean Water Fund Loans - Utility 2,000,612 1,751,118 1,589,055 1,422,407 6,015,612 1,751,118 1,589,055 1,422,407 99,375,612 100,391,118 88,492,677 97, 223,076 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 12/31/15 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 500,000 4.21% 2,660,000 2016 06/01/15 2006 G.O. Notes To finance 2006 Capital Budget 675,000 4.32% 1,750,000 2017 06/01/15 2007 G.O. Notes To finance 2007 Capital Budget 1,700,000 4.10% 3,800,000 2018 06/01/16 2008 G.O. Notes To finance 2008 Capital Budget 1,775,000 3.52% 3,320,000 2019 05/01/17 2009 G.O. Notes To finance 2009 Capital Budget 2,600,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To finance 2010 Capital Budget 6,325,000 3.05% 11,800,000 2019 No Call 2010 G.O. Notes To finance TID #8 - remediation/construction 5,050,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To finance 2011 Capital Budget 425,000 2.03% 1,800,000 2019 No Call 2011 G.O. Notes To finance TID 8 expenditures 3,850,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 4,475,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 6,200,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,750,000 2.43% 1,850,000 2019 09/01/18 GO Refunding Notes Long-term financing of TID #5 balloon 1,280,000 1.75% 1,280,000 2016 10/01/15 TID #6 GO Refunding Notes Refinance #108 2,160,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 1,580,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref #65, Adv Ref #91 7,175,000 1.15% 7,175,000 2016 12/01/15 TID #8 Taxable GO Notes TID #8 Land acq, cleanup, const 5,500,000 2.00% 5,500,000 2016 10/01/15 TID GO Ref Notes (w/ balloon) Refinance #111 (TID #6, #10, #11) 2,950,000 1.96% 3,825,000 2018 No Call TID #5 GO Refunding Bonds Refinance #87 4,670,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 8,450,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion of #107 (Hotel Debt) 195,669 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 4,300,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 7,850,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 3,110,000 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 #119 95,800,669 Utility Revenue Bonds 65,164 3.21% 886,867 2016 No Call 1996 Clean Water Fund Loan For sewerage treatment plant capacity in Brookfield 69,513 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 1,287,730 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 1,422,407 97,223,076$ 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 2 016 1,982,753 151,616 1,700,000 1,100,000 2,180,000 9,200,000 - 4,100,000 525,000 - 610,000 242,451 477,494 22,269,314 2017 1,934,253 126,610 1,725,000 1,375,000 25,000 1,975,000 - - - 1,280,000 635,000 180,047 476,000 9,731,910 2018 1,860,253 110,610 1,800,000 1,475,000 100,000 2,255,000 50,000 - - - 640,000 182,880 506,000 8,979,743 2019 1,545,253 56,700 1,825,000 1,100,000 125,000 2,380,000 50,000 9,975,000 - - 645,000 139,696 561,000 18,402,649 2020 1,373,953 44,000 1,850,000 1 00,000 275,000 580,000 50,000 - - - 660,000 137,677 340,000 5,410,630 2021 1,162,953 25,000 1,975,000 150,000 400,000 585,000 50,000 - - - 575,000 120,571 280,000 5,323,524 2022 1,177,951 10,000 1,200,000 150,000 600,000 610,000 50,000 - - - 480,000 108,260 145,000 4,531,211 2023 1,500,000 - 200,000 - 650,000 600,000 - - - - 955,000 111,018 720,000 4,736,018 2024 1,500,000 - 200,000 - 775,000 625,000 - - - - 550,000 113,845 - 3 ,763,845 2025 200,000 - - - 825,000 7,425,000 - - - - 6 15,000 116,745 - 9,181,745 2026 - - - - 875,000 - - - - - - 119,719 - 994,719 2027 - - - - 900,000 - - - - - - 122,768 - 1,022,768 2028 - - - - 925,000 - - - - - - - - 925,000 2029 - - - - 950,000 - - - - - - - - 950,000 2030 - - - - 1,000,000 - - - - - - - - 1,000,000 Total 14,237,369 524,536 1 2,475,000 5,450,000 1 0,605,000 26,235,000 250,000 1 4,075,000 525,000 1 ,280,000 6 ,365,000 1 ,695,677 3 ,505,494 9 7,223,076 Prim ary General Special Landfill TID TID TID TID TID TID TID Utility Utility General R evenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property S ource Taxes F ees 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 2 016 442,631 15,874 380,000 111,563 372,213 797,004 6,813 320,292 10,500 28,800 176,706 42,654 98,185 2,803,235 2017 345,981 10,541 345,750 88,063 332,000 517,050 6,813 249,375 - 14,400 149,131 36,259 84,700 2,180,063 2018 284,069 6,268 302,250 59,938 330,688 455,838 6,250 249,375 - - 135,663 30,930 71,110 1,932,379 2019 230,816 3,405 240,500 39,563 327,375 387,256 5,125 249,375 - - 120,666 26,361 55,307 1,685,749 2020 185,557 1,807 1 70,000 10,688 320,375 307,063 3,813 - - - 103,921 22,653 41,374 1,167,251 2021 145,944 706 96,500 6,938 308,563 293,634 2,313 - - - 86,638 19,222 31,375 991,833 2022 111,969 156 35,000 2,344 291,063 278,609 781 - - - 71,047 16,256 24,150 831,375 2023 73,500 - 9,000 - 267,563 262,500 - - - - 49,375 13,463 10,800 686,201 2024 28,500 - 3,000 - 239,063 245,531 - - - - 26,700 10,599 - 5 53,393 2025 3,000 - - - 207,063 118,344 - - - - 9,225 7,663 - 345,295 2026 - - - - 173,063 - - - - - - 4,652 - 177,715 2027 - - - - 136,438 - - - - - - 1,563 - 138,001 2028 - - - - 97,656 - - - - - - - - 97,656 2029 - - - - 59,000 - - - - - - - - 59,000 2030 - - - - 20,000 - - - - - - - - 20,000 Total 1,851,966 38,757 1 ,582,000 3 19,097 3 ,482,123 3 ,662,829 3 1,908 1 ,068,417 1 0,500 4 3,200 9 29,072 2 32,275 4 17,001 1 3,669,145 Prim ary 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 F ees 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 2 016 2,425,384 167,490 2,080,000 1,211,563 2,552,213 9,997,004 6,813 4,420,292 535,500 28,800 786,706 285,105 575,679 25,072,549 2017 2,280,234 137,151 2,070,750 1,463,063 357,000 2,492,050 6,813 249,375 - 1,294,400 784,131 216,306 560,700 11,911,973 2018 2,144,322 116,878 2,102,250 1,534,938 430,688 2,710,838 56,250 249,375 - - 775,663 213,810 577,110 10,912,122 2019 1,776,069 60,105 2,065,500 1,139,563 452,375 2,767,256 55,125 10,224,375 - - 765,666 166,057 616,307 20,088,398 2020 1,559,510 45,807 2 ,020,000 110,688 595,375 887,063 53,813 - - - 763,921 160,330 381,374 6,577,881 2021 1,308,897 25,706 2,071,500 156,938 708,563 878,634 52,313 - - - 661,638 139,793 311,375 6,315,357 2022 1,289,920 10,156 1,235,000 152,344 891,063 888,609 50,781 - - - 551,047 124,516 169,150 5,362,586 2023 1,573,500 - 209,000 - 917,563 862,500 - - - - 1,004,375 124,481 730,800 5,422,219 2024 1,528,500 - 203,000 - 1,014,063 870,531 - - - - 576,700 124,444 - 4 ,317,238 2025 203,000 - - - 1,032,063 7,543,344 - - - - 624,225 124,408 - 9,527,040 2026 - - - - 1,048,063 - - - - - - 124,371 - 1,172,434 2027 - - - - 1,036,438 - - - - - - 124,331 - 1,160,769 2028 - - - - 1,022,656 - - - - - - - - 1,022,656 2029 - - - - 1,009,000 - - - - - - - - 1,009,000 2030 - - - - 1,020,000 - - - - - - - - 1,020,000 Total 16,089,335 563,293 1 4,057,000 5,769,097 1 4,087,123 29,897,829 281,908 1 5,143,417 535,500 1 ,323,200 7 ,294,072 1 ,927,952 3 ,922,495 1 10,892,221 Prim ary General Special Landfill TID TID TID TID TID TID TID Utility Utility General R evenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Incremental User User Property S ource Taxes F ees 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 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change OPERATING REVENUES: 16,611,093 16,878,312 17,071,345 17,071,345 Property taxes 17,612,240 3% 2,588,399 2,599,300 2,778,023 2,778,023 Intergovernmental 2,540,469 (9%) 1,393,941 1,259,422 1,500,000 1,500,000 Water Utility payment in lieu of tax 1,330,000 (11%) 729,228 939,217 788,300 788,300 Licenses and permits 1,300,500 65% 945,113 1,030,214 1,092,025 1,092,025 Public charges for services 1,239,250 13% 831,548 855,889 643,201 643,201 Miscellaneous 649,079 1% 727,205 545,546 647,500 647,500 Fines and penalties 518,000 (20%) 324,633 382,537 360,500 360,500 Other taxes 376,500 4% 24, 151,160 24,490,437 24,880,894 24,880,894 Sub-total revenues 25,566,038 3% OTHER FINANCING SOURCES: 312,529 3,636 - - Transfers from other funds - - 24,463,689 24,494,073 24,880,894 24,880,894 Total revenues 25,566,038 3% Property Taxes 69% Intergov. 10% Water Utility Payment 5% Licenses and Permits 5% Fines and Penalties 2% Charges for Services 5% Other 4% P age 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 I t 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. P age 3.3 PUBLIC CHARGES FOR SERVICES MISCELLANEOUS REVENUES Interest Income The primary investment vehicles used are: 1. S tate of Wisconsin Local Government Investment Pool (LGIP), which invests primarily in U. S. Government Treasury bills. 2. T ime deposit accounts, such as money market accounts. 3. C ertificates of deposit with local banks. C ash 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. P age 3.4 FINES AND PENALTIES OTHER TAXES The two major revenues in this category are hotel/motel taxes and fire insurance taxes. The Village collects an 8% hotel/motel tax, which is virtually all from the Radisson Hotel. F ire 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. 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 E xpenditure Initiatives & Guidelines Page 4.1 Personnel FTE Summary Page 4.2 C omparative Expenditure Budgets Page 4.3 General Fund Expenditures by Function and Classification Page 4.4 Summary and Details of Expenditures: General Government Function Summary: Page 4.5 Administration: Village Board, Village Manager, Court and Village Attorney Supportive Services Clerk Services, Human Resources, Assessing, Building Maintenance, Insurance, Financial Services, and Information Technology P ublic Safety Function Summary: Page 4.17 Emergency Dispatch, Police, EMS, Fire, Fire Protection, Weed Control, Emergency Government, and Protective Services Commission Public Works Function Summary: Page 4.26 Street Maintenance, Equipment Maintenance, and Municipal Garages C ulture, Recreation and Education: Page 4.30 Community Life, Old Falls Village, Parks C onservation and Development Function Summary: Page 4.35 Community Development, Engineering, Zoning & Inspenctions, Planning O ther Financing Uses Summary: Page 4.40 Transfers to Other Funds Page 4.1 EXPENDITURE INITIATIVES & GUIDELINES Initiatives ( 1) (2) ( 3) Guidelines and Requirements STATE EXPENDITURE RESTRAINT PROGRAM (ERP) The State Expenditure Restraint Program has two requirements: 1. H old increases in expenditures, net of debt service, to an allowable percentage; 2. M unicipal tax rate before TIDs must be over $5 per $1,000 assessed value. T he Village will receive a reduced ERP payment in 2016 due to expenses being higher than the allowable percentage. GOVERNOR'S LEVY LIMIT For 2016, the State of Wisconsin limits increases in municipal tax levies to the greater of: 1. 0 % or . . . 2. T he percentage increase in equalized value due to new construction, 1.35%. Adjustments are allowed for increases in debt service. The General Operating Fund Budget continues to address the priorities of the Board of Trustees with the following: Funding to maintain those services that have created the "quality of life" expected by Menomonee Falls citizens. Funding to maintain those Village services needed to enhance community activities and recreation needs. Funding for safety personnel to enhance education, prevention and deterrence programs to ensure the safety of Menomonee Falls citizens. P age 4.2 SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2013 2014 2015 2 016 2016 2016 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 - 5.5 6.5 6.5 Clerk Services 2.5 4.0 6.5 - 1.0 1.3 1.3 Human Resources 0.3 1.0 1.3 - 3.9 3.8 2.6 Municipal Building Maintenance 0.6 1.0 1.6 (1.0) 2.0 2.0 2.0 Court 2.0 2.0 - 3.0 4.0 4.0 Village Attorney 0.7 3.0 3.7 (0.3) 4.0 4.0 5.0 Financial Services 5.0 5.0 - 4.0 4.0 4.0 IT 4.0 4.0 - 24.4 26.6 26.4 Subtotal - General Government 4.1 21.0 25.1 (1.3) Public Safety: 12.0 12.0 11.5 Emergency Dispatch 0.5 10.0 10.5 (1.0) 72.5 71.5 71.3 Police 6.3 65.0 71.3 - 29.7 31.1 38.2 Fire & EMS 38.4 16.0 54.4 16.2 114.2 114.6 121.0 Subtotal - Public Safety 45.2 91.0 136.2 15.2 Public Works: 15.7 15.7 15.7 Streets Maintenance 0.2 16.0 16.2 0.5 4.0 4.0 4.0 Equipment Maintenance 4.0 4.0 - 19.7 19.7 19.7 Subtotal - Public Works 0.2 20.0 20.2 0.5 Culture and Recreation 5.4 5.4 5.4 Parks Operations 1.4 4.0 5.4 - Development: 8.6 8.1 8.6 Engineering 0.6 8.0 8.6 - 3.2 3.5 3.5 Zoning and Building Inspections 0.5 3.0 3.5 - 3.1 3.0 4.0 Planning 4.0 4.0 - 14.9 14.6 16.1 Subtotal - Development 1.1 15.0 16.1 - 178.6 180.9 188.6 Total General Fund positions 52.0 151.0 203.0 14.4 20.1 20.1 20.1 Library 8.1 12.0 20.1 - 13.8 15.2 14.9 Water Utility * 0.9 14.0 14.9 - 4.2 4.4 4.4 Sewer Utility * 0.4 4.0 4.4 - 216.7 220.6 228.0 Grand total authorized positions 61.4 181.0 242.4 14.4 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 4.3 GENERAL FUND Amount Percent Department 2016 2015 Change Change Village Board 47,675 45,880 1,795 4% Village Manager 75,603 78,318 (2,715) (3%) Clerk Services 643,750 608,849 34,901 6% Human Resources 101,180 104,200 (3,020) (3%) Assessment of Property 183,200 184,300 (1,100) (1%) Building Maintenance 415,375 490,175 (74,800) (15%) Insurances 111,850 94,300 17,550 19% Judicial 251,264 223,175 28,089 13% Village Attorney 401,390 401,765 (375) - Financial Services 400,000 393,275 6,725 2% CIS 1,491,875 1,394,224 97,651 7% Total General Government 4,123,162 4, 018,461 104, 701 3% D ispatch 195,950 902,100 (706,150) (78%) Police 8,851,900 8,141,575 710,325 9% EMS 2,964,425 - 2,964,425 N/A Fire 898,135 3,523,725 (2,625,590) (75%) Fire Protection 1,573,861 1,663,371 (89,510) (5%) Pest & Weed 40,950 35,050 5,900 17% Emergency Government 5,698 5,698 - - Other Protection 25,570 25,570 - - Total Public Safety 14,556,489 14,297,089 259,400 2% S treet Maintenance 3,510,970 3,281,820 229,150 7% Equipment Maintenance 461,925 452,750 9,175 2% Garages 94,800 94,600 200 - Total Public Works 4,067,695 3,829,170 238, 525 6% C ommunity Quality of Life 91,850 91,850 - - Old Falls Village 28,900 28,900 - - Park Operations 783,500 753,825 29,675 4% Park Projects 20,600 20,600 - - Total Culture & Recreation 924,850 895,175 29, 675 3% CDA 50, 745 51,200 (455) (1%) Engineering 254,254 268,576 (14,322) (5%) Zoning & Inspection 566,018 501,305 64,713 13% Planning 329,325 321,818 7,507 2% Total Development 1,200,342 1,142,899 57, 443 5% Total before Other Uses of Funds 24,872,538 24,182,794 689,744 3% T ransfer to other funds 693,500 698,100 (4,600) (1%) Total Expenses 25,566,038 24,880,894 685,144 3% COMPARATIVE EXPENDITURE BUDGETS P age 4.4 GENERAL FUND EXPENDITURES BY FUNCTION 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,486,972 3,464,919 4,018,461 3,964,461 General Government 4,123,162 3% 13,451,302 13,908,945 14,297,089 14,339,089 Public Safety 14,556,489 2% 3,890,947 3,651,139 3,829,170 3,829,170 Public Works 4,067,695 6% 850,140 980,675 895,175 895,175 Culture & Recreation 924,850 3% 755,852 769,163 1,142,899 1,142,899 Conservation and Development 1,200,342 5% 22, 435,213 22,774,841 24,182,794 24,170,794 Total operating expenditures 24,872,538 3% 1, 763,476 1,609,232 698,100 601,100 Transfers Out 693,500 (1%) 24,198,689 24,384,073 24,880,894 24,771,894 Total Expenditures 25,566,038 3% GENERAL FUND EXPENDITURES BY CLASSIFICATION 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 14,503,275 14,806,618 15,949,268 15,963,268 Personnel 16,223,953 2% 5,867,793 5,489,100 5,728,205 5,692,205 Other Operating 5,675,743 (1%) 1,524,693 1,664,982 1,588,767 1,598,767 Contractual Services 1,743,842 10% 539,452 814,141 916,554 916,554 Capital Outlay 1,229,000 34% 22,435,213 22,774,841 24,182,794 24,170,794 Total operating expenditures 24,872,538 3% 1, 763,476 1,609,232 698,100 601,100 Transfers Out 693,500 (1%) 24,198,689 24,384,073 24,880,894 24,771,894 Total Expenditures 25,566,038 3% PERCENTAGE OF OPERATING EXPENDITURES BY CLASSIFICATION 2013 2014 2015 2015 2016 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 65% 65% 66% 66% Personnel 65% 26% 24% 24% 24% Other Operating 23% 7% 7% 7% 7% Contractual Services 7% 2% 4% 4% 4% Capital Outlay 5% Page 4.5 [GENERAL GOVERNMENT FUNCTION SUMMARY] Oversight, Administration & Fiscal Responsibility 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 46,324 46,969 45,880 45,880 Village Board 47,675 4% 73,042 59,644 78,318 78,318 Village Manager 75,603 (3%) 613,384 620,620 608,849 580,849 Clerk Services 643,750 6% 92,580 101,547 104,200 104,200 Human Resources 101,180 (3%) 261,629 179,456 184,300 184,300 Assessing 183,200 (1%) 441,892 442,338 490,175 490,175 Municipal Building Maintenance 415,375 (15%) 84,543 69,688 94,300 94,300 Insurances 111,850 19% 175,303 205,965 223,175 223,175 Municipal Court 251,264 13% 414,991 340,650 401,765 401,765 Village Attorney 401,390 - 293,958 311,310 393,275 393,275 Financial Services 400,000 2% 989,326 1,086,732 1,394,224 1,368,224 Information Technology 1,491,875 7% 3,486,972 3,464,919 4,018,461 3,964,461 Total Expenditures 4,123,162 3% 16% 15% 17% 16% % of total operating expenditures 17% $- $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 General Government Total Expenditures Trend Page 4.6 100 (VILLAGE BOARD) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 43,166 42,175 43,680 43,680 Personnel 43,675 - 3,158 4,794 2,200 2,200 Other Operating 4,000 82% 46,324 46,969 45,880 45,880 Total Expenditures 47,675 4% 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 4.7 110 (VILLAGE MANAGER) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 138,959 115,831 130,250 130,250 Personnel* 128,350 (1%) 3,239 4,593 11,300 11,300 Other Operating 9,250 (18%) (69,156) (60,780) (63,232) (63,232) Charged to TIDs (61,997) (2%) 73,042 59,644 78,318 78,318 Total Expenditures 75,603 (3%) * C ertain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: N o 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 4.8 111 (CLERK SERVICES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 436,729 464,160 453,925 425,925 Personnel* 482,750 6% 118,985 90,862 91,624 91,624 Other Operating 105,500 15% 49,870 57,798 55,500 55,500 Contracted services 55,500 - 7,800 7,800 7,800 7,800 Capital Outlay - (100%) 613,384 620,620 608,849 580,849 Total Expenditures 643,750 6% * C ertain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: Increased costs in 2016 are due to the increase in the number of elections compared to 2015. 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 4.9 120 (HUMAN RESOURCES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 75,948 85,881 83,100 83,100 Personnel* 84,650 2% 16,632 15,666 21,100 21,100 Other Operating 16,530 (22%) - - - - Contracted services - - 92, 580 101,547 104,200 104,200 Total Expenditures 101,180 (3%) * C ertain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: N o 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 4.10 130 (ASSESSMENT OF PROPERTY) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 341 101 300 300 Other Operating 200 (33%) 261,288 179,355 184,000 184,000 Contracted services 183,000 (1%) 261,629 179,456 184,300 184,300 Total Expenditures 183,200 (1%) 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 4.11 150 (MUNICIPAL BUILDING MAINTENANCE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 171,358 175,027 140,425 140,425 Personnel* 99,175 (29%) 214,373 226,386 261,650 261,650 Other Operating 240,700 (8%) 56,161 40,925 88,100 88,100 Contracted services 75,500 (14%) 441,892 442,338 490,175 490,175 Total Expenditures 415,375 (15%) * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: T he decrease in personnel costs for 2016 is due to a reduction in a full time position. 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. P age 4.12 160 (INSURANCE AND BENEFITS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 33,216 10,334 30,000 30,000 Personnel 30,000 - 51,327 59,354 64,300 64,300 Other Operating (Insurances) 81,850 27% 84, 543 69,688 94,300 94,300 Total Expenditures 111,850 19% BUDGET HIGHLIGHTS: The increase in insurance expenses for 2016 is related to an increase in property damage policy. 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 4.13 171 (MUNICIPAL COURT) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 166,491 197,620 207,775 207,775 Personnel 233,925 13% 8,812 8,345 15,400 15,400 Other Operating 8,400 (45%) - - - - Contracted services - - - - - - Capital Outlay 8,939 N/A 175, 303 205,965 223,175 223,175 Total Expenditures 251,264 13% BUDGET HIGHLIGHTS: The increase in personnel in 2016 is due to an update in management allocations. RESPONSIBILITIES: Operating costs for Municipal Court. T he Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. P age 4.14 172 (VILLAGE ATTORNEY) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 260,685 258,267 294,225 294,225 Personnel* 303,850 3% 13,532 16,953 19,890 19,890 Other Operating 19,090 (4%) 140,774 65,430 87,650 87,650 Contracted services 78,450 (10%) 414, 991 340,650 401,765 401,765 Total Expenditures 401,390 - * C ertain 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. P age 4.15 190 (FINANCIAL SERVICES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 200,548 245,452 298,675 298,675 Personnel* 305,400 2% 3,683 3,055 6,600 6,600 Other Operating 6,600 - 89,727 62,803 88,000 88,000 Contracted services 88,000 - - - - - Capital Outlay - - 293,958 311,310 393,275 393,275 Total Expenditures 400,000 2% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: E very even year 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 4.16 195 (INFORMATION TECHNOLOGY) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 243,962 268,288 260,875 260,875 Personnel* 264,675 1% 259,554 269,898 417,500 381,500 Other Operating 418,660 - 349,364 394,320 409,167 419,167 Contracted services 478,140 17% 136,446 154,226 306,682 306,682 Capital Outlay 330,400 8% 989,326 1,086,732 1,394,224 1,368,224 Total Expenditures 1,491,875 7% * C ertain 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. Increased costs in 2016 are related to the increase in maintenance and support costs associated with software. Software deployment expenses are also a part of the increase. P age 4.17 [PUBLIC SAFETY FUNCTION SUMMARY] 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 892,876 941,758 902,100 902,100 Emergency Dispatch (911) 195,950 ( 78%) 7,853,806 7,980,814 8,141,575 8,183,575 Police 8,851,900 9% - - - - EMS 2,964,425 N /A 2,975,570 3,299,496 3,523,725 3,523,725 Fire 898,135 ( 75%) 1,659,499 1,647,366 1,663,371 1,663,371 Public Fire Protection (Hydrant Rental) 1,573,861 ( 5%) 34,469 20,106 35,050 35,050 Weed Control 40,950 17% 4,964 1,009 5,698 5,698 Emergency Government 5,698 - 30,118 18,396 25,570 25,570 Protective Services Commission 25,570 - 13, 451,302 13,908,945 14,297,089 14,339,089 Total Expenditures 14,556,489 2% 60% 61% 59% 59% % of total operating expenditures 59% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Public Safety Total Expenditures Trend Page 4.18 196 (EMERGENCY DISPATCH 911) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 884,879 933,984 892,250 892,250 Personnel 187,450 (79%) 7,972 7,374 9,250 9,250 Other Operating 7,900 (15%) 25 400 600 600 Capital Outlay 600 - 892, 876 941,758 902,100 902,100 Total Expenditures 195,950 (78%) BUDGET HIGHLIGHTS: The decreased personnel costs in 2016 are due to an allocation shift to the Police Department. During 2015 a time study was done and it showed that 77% of work done in Dispatch was actually work performed for the Police Department. Page 4.19 200 (POLICE ) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 7,330,645 7,337,050 7,639,675 7,681,675 Personnel* 8,351,150 9% 320,402 312,489 297,400 297,400 Other Operating 294,250 (1%) 114,006 221,123 108,000 108,000 Contracted services 110,500 2% 88,753 110,152 96,500 96,500 Capital Outlay 96,000 (1%) 7,853,806 7,980,814 8,141,575 8,183,575 Total Expenditures 8,851,900 9% * C ertain personnel costs have also been allocated to the fire department. BUDGET HIGHLIGHTS: The increased personnel costs in 2016 are due to an allocation shift from Dispatch. During 2015 a time study was done and it showed that 77% of work done in Dispatch was actually work performed for the Police Department. 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. Reception and documentation of citation payments and various fees and charges. 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. Achieve and maintain accreditation, thus assuring the community that our administrative and 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 4.20 210 (EMS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - - - - Personnel 2,736,925 N/A - - - - Other Operating 113,500 N/A - - - - Contracted services 65,000 N/A - - - - Capital Outlay 49,000 N/A - - - - Total Expenditures 2,964,425 N/A BUDGET HIGHLIGHTS: New operational division starting in 2016. Originally part of the Fire Department. 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 4.21 220 (FIRE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,331,072 2,573,644 2,852,125 2,852,125 Personnel 322,035 (89%) 516,103 460,838 349,600 349,600 Other Operating 256,600 (27%) 45,283 178,778 72,000 72,000 Contracted services 7,000 (90%) 83,112 86,236 250,000 250,000 Capital Outlay 312,500 25% 2,975,570 3,299,496 3,523,725 3,523,725 Total Expenditures 898,135 (75%) BUDGET HIGHLIGHTS: The overall decrease is due to an operational division breakout to EMS. The increase in capital outlay is for revolving loan payments needed to pay off vehicles and equipment. 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. T o 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. P age 4.22 (230) FIRE PROTECTION SERVICES 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,659,499 1,647,366 1,663,371 1,663,371 Public Fire Protection 1,573,861 (5%) 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 4.23 (260) PEST AND WEED CONTROL 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 28,595 14,470 35,050 35,050 Personnel 35,450 1% 242 - - - Other Operating - - 5,632 5,636 - - Contracted services 5,500 N/A 34, 469 20,106 35,050 35,050 Total Expenditures 40,950 17% BUDGET HIGHLIGHTS: No significant changes for 2016. 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 4.24 280 (EMERGENCY GOVERNMENT) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,964 1,009 5,698 5,698 Other Operating 5,698 - BUDGET HIGHLIGHTS: No significant changes for 2016. 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. P age 4.25 290 (OTHER PROTECTION SERVICES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 20,548 8,826 16,000 16,000 Other Operating 16,000 - 9,570 9,570 9,570 9,570 Contracted services 9,570 - 30,118 18,396 25,570 25,570 Total Expenditures 25,570 - BUDGET HIGHLIGHTS: No significant changes for 2016. 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. P age 4.26 [PUBLIC WORKS FUNCTION SUMMARY] 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,392,669 3,013,288 3,281,820 3,281,820 Street Maintenance 3,510,970 7% 407,019 536,740 452,750 452,750 Equipment Maintenance 461,925 2% 91,259 101,111 94,600 94,600 Municipal Garages 94,800 - 3, 890,947 3,651,139 3,829,170 3,829,170 Total Expenditures 4,067,695 6% 17% 16% 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 Public Works Total Expenditures Trend P age 4.27 400 (STREET MAINTENANCE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,257,512 1,227,920 1,315,750 1,315,750 Personnel* 1,347,400 2% 2,092,941 1,759,944 1,840,900 1,840,900 Other Operating 1,851,400 1% 68,600 60,490 125,000 125,000 Contracted services 125,000 - 217,339 250,000 253,500 253,500 Capital Outlay 440,500 74% (243,723) (285,066) (253,330) (253,330) Transfer to Storm Water Ut. (253,330) - 3,392,669 3,013,288 3,281,820 3,281,820 Total Expenditures 3,510,970 7% * C ertain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: 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 4.28 420 (EQUIPMENT MAINTENANCE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 225,617 237,231 245,850 245,850 Personnel* 249,025 1% 169,927 198,789 188,900 188,900 Other Operating 192,900 2% 9,068 41,782 18,000 18,000 Contracted services 20,000 11% 2,407 58,938 - - Capital Outlay - - 407,019 536,740 452,750 452,750 Total Expenditures 461,925 2% * C ertain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: No significant changes for 2016. 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 4.29 440 (MUNICIPAL GARAGES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 91,259 101,111 94,600 94,600 Other Operating 94,800 - BUDGET HIGHLIGHTS: No significant changes for 2016. 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 4.30 [CULTURE, RECREATION AND EDUCATION] 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 81,338 83,865 91,850 91,850 Community Life 91,850 - 27,158 27,232 28,900 28,900 Old Falls Village 28,900 - 719,318 854,704 753,825 753,825 Park Operations 783,500 4% 22,326 14,874 20,600 20,600 Park Projects 20,600 - 850, 140 980,675 895,175 895,175 Total Expenditures 924,850 3% 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 Culture and Recreation Total Expenditure Trend Page 4.31 180 (COMMUNITY LIFE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 81,338 83,865 91,850 91,850 Other Operating 91,850 - BUDGET HIGHLIGHTS: N o significant changes for 2016. Page 4.32 582 (HISTORICAL SOCIETY AND MUSEUM) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 27,158 27,232 28,900 28,900 Other Operating 28,900 - BUDGET HIGHLIGHTS: No significant changes for 2016. 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 4.33 620 (PARKS AND FORESTRY OPERATIONS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 495,043 466,218 502,975 502,975 Personnel 492,650 (2%) 114,739 143,444 145,850 145,850 Other Operating 154,850 6% 109,536 102,225 105,000 105,000 Contracted services 136,000 30% - 142,817 - - Capital Outlay - - 719,318 854,704 753,825 753,825 Total Expenditures 783,500 4% BUDGET HIGHLIGHTS: I ncrease in contracted services is due to the increase in lawn care contract expense. 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 P age 4.34 640 (PARK PROJECTS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 22,326 14,874 20,600 20,600 Other Operating 20,600 - BUDGET HIGHLIGHTS: No significant changes for 2016. 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: V illage 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 4.35 [CONSERVATION AND DEVELOPMENT] 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 46,814 40,596 51,200 51,200 Community Dev Authority (CDA) 50,745 (1%) 26,492 (27,440) 268,576 268,576 Engineering Services 254,254 (5%) 421,126 465,956 501,305 501,305 Zoning and Building Inspections 566,018 13% 261,420 290,051 321,818 321,818 Planning 329,325 2% 755, 852 769,163 1,142,899 1,142,899 Total Expenditures 1,200,342 5% 3% 3% 5% 5% % of total operating expenditures 5% This functional component focuses on the conservation of the Village's natural resources by promoting maintenance of property values and quality of the physical environment through administration of zoning and building related codes and land use planning. $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Conservation and Development Total Expenditures Trend Page 4.36 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 30,321 38,892 32,000 32,000 Personnel 31,545 (1%) 16,493 1,704 19,200 19,200 Other Operating 19,200 - 46, 814 40,596 51,200 51,200 Total Expenditures 50,745 (1%) BUDGET HIGHLIGHTS: No significant changes for 2016. 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. Page 4.37 760 (ENGINEERING SERVICES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 486,203 571,661 586,050 586,050 Personnel* 659,600 13% 12,125 10,068 21,054 21,054 Other Operating 19,654 (7%) 17,225 630 20,000 20,000 Contracted services 10,000 (50%) 3,570 3,572 1,472 1,472 Capital Outlay - (100%) (278,453) (362,380) (265,000) (265,000) Less charged to developers & projects (290,000) 9% (26,455) (110,211) (3,000) (3,000) Less charged to TIDs (3,000) - (187,723) (140,780) (92,000) (92,000) Less charged to utilities (142,000) 54% 26,492 (27,440) 268,576 268,576 Total Expenditures 254,254 (5%) * 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. The increase in personnel costs in 2016 is offset by an increase in chargeouts. This was done to more accurately allocate payroll expenditures. Page 4.38 770 (ZONING AND BUILDING INSPECTIONS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 217,451 241,844 272,825 272,825 Personnel* 268,575 (2%) 5,086 5,952 9,700 9,700 Other Operating 9,700 - 198,589 218,160 218,780 218,780 Contracted services 287,743 32% 421,126 465,956 501,305 501,305 Total Expenditures 566,018 13% * C ertain personnel costs have also been allocated to department 260 (Weeds). BUDGET HIGHLIGHTS: The increase in contracted costs for 2016 is due to the expected increase in the number of contracted building inspections. 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. Page 4.39 790 (PLANNING) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 250,385 259,886 308,350 308,350 Personnel* 316,025 2% 11,035 4,208 13,468 13,468 Other Operating 13,300 (1%) - 25,957 - - Contracted Services - - 261, 420 290,051 321,818 321,818 Total Expenditures 329,325 2% * C ertain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: No significant changes for 2016. 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 4.40 [OTHER FINANCING USES SUMMARY] 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,763,476 1,609,232 6 98,100 601,100 Non-Operating Expenditures 693,500 (1%) 1 ,763,476 1,609,232 698,100 601,100 Total Expenditures 693,500 (1%) - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Other Financing Uses Expenditures Trend Transfers out P age 4.41 910 (NON-OPERATING EXPENDITURES) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 456,471 495,946 603,100 506,100 Solid Waste Collection Fund 598,500 (1%) 95,000 95,000 95,000 95,000 Capital Projects Fund 95,000 - - 913,175 - - Municipal Facilities/Equip Fund - - - - - - Risk Management - - 1,212,005 - - - Special Assessments - - - 105,111 - - Loss on Land Resale - - 1,763,476 1,609,232 698,100 601,100 Total Expenditures 693,500 (1%) 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 G arbage & 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) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1, 230,545 1,234,840 1,235,400 1,235,400 Refuse collection fee 1,242,000 1% 80,052 79,919 80,000 80,000 Recycling State aids 60,000 (25%) 20,324 25,679 12,000 7,000 Recycling rebate - (100%) 2,450 3,600 2,000 2,000 Sales of recycling carts 2,000 - - 456 - - Interest Earnings - - 1,333,371 1,344,494 1,329,400 1, 324,400 T otal revenues 1,304,000 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,213,239 1,247,769 1,283,000 1,213,000 Garbage collection contract 1,265,000 (1%) 114,447 114,887 122,500 116,500 State generator fee 118,000 (4%) 9,247 8,892 7,000 7,000 Taxes - dumping 7,000 - 221 181 2,500 2,500 Municipal hazardous waste 2,000 (20%) 1,337,154 1,371,729 1,415,000 1, 339,000 S ub-total garbage collection 1,392,000 431,710 446,581 490,000 464,000 Recycling collection contract 482,000 (2%) - - 200 200 Recycling materials/supplies 200 - 6,844 9,144 10,000 10,000 Spring brush pick-up 10,000 - 7,515 8,169 7,000 7,000 Household hazardous materials 7,000 - 5,860 1,536 7,000 7,000 General administrative expense 7,800 11% 2,983 2,981 3,000 3,000 Postage 3,200 7% 300 300 300 300 Audit fee 300 - 455,212 468,711 517,500 491, 500 S ub-total recycling 510,500 1,792,366 1,840,440 1,932,500 1,830,500 Total expenditures 1,902,500 (458,995) (495,946) (603,100) (506,100) Net income (expense) (598,500) 456,471 495,946 603,100 506,100 Transfer from General Fund 598,500 (1%) 2,524 - - - Municipal Facilities interest - - - - - - N et income (expense) - - - - - Fund balance, beginning - - - - - F und 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 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. T he fee to be placed on the 2015 tax bill for 2016 purposes for each residential unit up to four units is as follows: Base fee $90.64 State Generator fee 9.48 Unit fee to be placed upon the tax bill $100.12 Page 5.2 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1, 736,536 1,747,518 1,734,838 1,734,838 Real estate/personnel prop taxes 1,704,223 (2%) 71,697 75,302 102,097 102,097 Other revenues 95,884 (6%) 1,808,233 1,822,820 1,836,935 1,836,935 Total Revenues 1,800,107 (2%) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1, 450,883 1,453,663 1,521,770 1,521,770 Operating expenditures 1,584,330 4% 288,524 289,169 315,165 315,165 Building maintenance 284,550 (10%) - 1, 739,407 1,742,832 1,836,935 1,836,935 Total Expenditures 1,868,880 2% 68,826 79,988 - - Revenues less expenditures (68,773) 1,011,319 1,080,145 1,160,133 1,160,133 Fund balance, beginning 1,160,133 1,080,145 1,160,133 1,160,133 1,160,133 Fund balance, ending 1,091,360 BUDGET HIGHLIGHTS: The Menomonee Falls Library is budgeted as a separated cost center from general Village operations. Primary funding for the Library comes from property taxes. Note: Separate budgets for Operations and Maintenance are presented on the following pages. Page 5.3 FUND 220 (LIBRARY OPERATIONS) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,422,116 1,420,173 1,420,173 1,420,173 Property taxes 1,420,173 - 36,609 41,204 59,597 59,597 Intergovernmental 59,964 1% 12,107 11,436 13,450 13,450 Public charges for services 11,900 (12%) 1,399 1,196 1,400 1,400 Interest earnings 1,400 - 21,154 21,071 27,150 27,150 Other miscellaneous revenues 22,120 (19%) 1,493,385 1,495,080 1,521,770 1,521,770 Total revenues 1,515,557 - 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,074,797 1,108,560 1,125,725 1,125,725 Salaries/benefits 1,232,050 9% 182,627 170,474 205,500 205,500 Books and Periodicals 205,700 - 2,857 3,297 4,800 4,800 Training 5,500 15% 26,367 24,151 36,683 36,683 Materials and supplies 39,200 7% 8,455 10,486 14,500 14,500 Repairs/maintenance eq. 13,500 (7%) 8,481 9,461 9,000 9,000 Rentals 9,000 - 65,428 62,328 51,000 51,000 Property and equipment 13,900 (73%) 7,369 8,588 7,910 7,910 Utilities 7,310 (8%) 63,877 42,693 50,340 50,340 Contractual services 37,170 (26%) 10,625 13,625 14,800 14,800 Property insurance 19,000 28% - - 1,512 1,512 Other Operating 2,000 32% - - - - Contingency - - - - - - Transfers to other funds - - 1,450,883 1,453,663 1,521,770 1,521,770 Total expenditures 1,584,330 4% 42,502 41,417 - - Revenues less expenditures (68,773) 730,572 773,074 814,491 814,491 Fund balance, beginning 814,491 773,074 814,491 814,491 814,491 Fund balance, ending 745,718 RESPONSIBILITIES: To provide access to a collection of 147,000 items including books, magazines and other printed word materials (including large print books), and other non-printed materials such as books on cassette and CD, CDs, DVDs, and CD-ROMS. To provide a system to circulate the above materials both efficiently and economically to the public, including the homebound. To provide programs for children and adults to enhance the informational, educational, and cultural needs of the public. To provide up-to-date reference and information service in person and by telephone. To provide access to the Waukesha County Federated Library System (WCFLS) which offers access to rapid interlibrary loan and van delivery services, grants and other services. Budgetary Responsibilities Note: The Library Budget is controlled and monitored by the Library Board. The Library Board is the policy making body of the library. The Library Director is the Administrator of these policies, and of the library and its staff. Page 5.4 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 314,420 327,345 314,665 314,665 Property taxes 284,050 (10%) 428 395 500 500 Interest earnings 500 - 314,848 327,740 315,165 315,165 Total revenues 284,550 (10%) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 84,824 88,871 62,065 62,065 Salaries/benefits 40,950 (34%) 4,381 4,423 6,000 6,000 Materials and supplies 6,500 8% 25,472 16,554 20,000 20,000 Repairs/maintenance equipment 23,000 15% - - - - Property and equipment - - 130,052 129,468 136,000 136,000 Utilities 135,000 (1%) 43,795 49,853 91,100 91,100 Contractual services 79,100 (13%) 288,524 289,169 315,165 315,165 Total expenditures 284,550 (10%) 26,324 38,571 - - Revenues less expenditures - 280,747 307,071 345,642 345,642 Fund balance, beginning 345,642 307,071 345,642 345,642 345,642 Fund balance, ending 345,642 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: The decrease in salaries/benefits is due to an allocation update. 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: G eneral 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. FUND 500 (DEBT SERVICE FUND) (CONTINUED) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,336,230 2,341,779 2,374,220 2,374,220 Property Tax Levy for Debt Service 2,356,722 (1%) - 54 1,000 100 Interest earnings 100 (90%) 6,780,000 12,275,000 10,025,000 9,975,000 Proceeds from refunding notes 13,955,000 39% 105,298 609,158 - 599,001 Bond Premium 245,000 N/A Transfers in from: - - - 27,953 General Operating Budget 27,953 N/A 2,027,293 1,845,000 2,078,146 2,078,146 Municipal Facilities/Equipment 2,080,000 - 443,563 285,088 202,927 202,708 Special Assessment Fund 167,490 (17%) 600,156 587,938 - - TID #2 Village Centre - - 1,080,091 1,072,047 1,156,375 1,156,375 TID #5 Westbrook Corp Park 1,211,563 5% 787,178 9,803,685 186,872 373,261 TID #6 Main Street 397,213 113% 1,888,829 1,904,875 1,922,844 1,922,844 TID #8 Richfield Way 2,746,918 43% 4,256 6,813 6,813 6,813 TID #9 6,813 - 105,500 382,978 382,750 382,750 TID #10 290,346 (24%) 10,500 10,529 10,500 10,500 TID #11 10,500 - - - - 7,273 TID #12 28,800 N/A 16,168,894 31,124,944 18,347,447 19,116,944 Total Revenues 23,524,418 28% 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 101,998 307,729 - 398,508 Bond Issuance Expenses 245,000 N/A 21,824,687 28,081,416 16,431,416 16,459,372 Bond Principal payments 20,939,369 27% 2,956,180 2,667,067 2,166,460 2,174,762 Bond Interest payments 2,485,688 15% 4,518 3,636 - 3,559 Transfer to General Fund - - 24,887,383 31,059,848 18,597,876 19,036,201 Total Expenditures 23,670,057 27% (8,718,489) 65,096 (250,429) 80,743 Net increase (decrease) (145,639) 8,718,489 - 65,096 65,096 Fund Balance, beginning 145,839 - 65,096 (185,333) 145,839 Fund Balance, end of year 200 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 2015, the Village issued the following debt: 1,280,000 $ TID #12 funding 4,300,000$ TID #8 funding 7,850,000$ TID #8 funding 3,110,000$ 2015 Capital Budget (Levy, WU) 9,975,000 $ Refinance #119 Page 5.6 Page 5.7 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT FUND) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,342,917 2,663,731 2,800,000 2,800,000 Landfill tipping fees 2,800,000 - - - - - Intergovernmental aids - - 16,093 12,253 8,587 8,587 Interest earnings 7,167 (17%) - 2,000,000 - - Bond proceeds - - 46,359 55,443 15,625 15,625 Miscellaneous 7,255,625 46,336% 2,405,369 4,731,427 2,824,212 2, 824,212 T otal Income 10,062,792 256% EXPENDITURES: 314,819 12,016 98,000 98,000 Cap Outlay - General government 84,000 (14%) 222,610 3,613,390 740,500 740,500 Cap Outlay - Public Safety 85,000 (89%) 364,668 241,731 365,000 365,000 Cap Outlay - Public Works 450,000 23% - - - - Cap Outlay - Culture & Recreation - - - - - - Cap Outlay - Development - - 800 800 800 800 Contracted services 800 - 880 1,627 800 800 Contracted services 2,000 150% 903,777 3,869,564 1,205,100 1, 205,100 T otal Expenditures 621,800 ( 48%) 1,501,592 861,863 1,619,112 1,619,112 Net increase (decrease) 9,440,992 TRANSFERS IN (OUT): 86,000 801,979 250,000 250,000 Fire Impact Fee Reimb (Fund 200) 250,000 - 323,624 1,273,740 511,222 511,222 Gen Fd equipment loan repayments 810,889 59% (3,952,500) - - - To Capital Projects Fund - - - - - - To TID #9 - - (290,000) - - - To Solid Waste Collection Fund - - (2,524) - - - To Solid Waste Collection Fund - - (2,027,293) (1,845,000) (2,078,146) (2,078,146) Transfer to Debt Service Fund (2,080,000) - (4,361,101) 1,092,582 302,188 302,188 Net increase (decrease) 8,421,881 6,111,938 1,750,837 2,843,419 2,843,419 Fund Balance, beginning of year 3,145,607 1,750,837 2,843,419 3,145,607 3,145,607 Fund Balance, end of year 11,567,488 BUDGET DETAIL: The 2016 Budget provides for the following capital outlay: C lerk Services Voting Equipment 28,000$ Court Court Software Upgrade 56,000 Fire Department Misc fire equipment 85,000 Public Works (2) Dump Trucks (w/ plow) 370,000 Public Works Pickup Truck 40,000 Public Works Chipper 65,000 Public Works Trailer 5,000 480,000 T otal capital outlay 649,000$ Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 S TORM WATER UTILITY Page 6.5 Page 6.1 FUND 700 (RISK MANAGEMENT FUND) 2013 2014 2015 2015 2016 % AC TUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 802 589 500 500 Investment earnings 500 - 17,651 28,325 28,325 28,325 Dividend on CVMIC investment 29,000 2% 5,372 - - - Refunds - - - - - - Transfer from General Fund - - - - - - Transfer from the Library Bld Maint. - - 23,825 28,914 28,825 28,825 Total operating revenues 29,500 2% EXPENSES: 49,425 49,163 48,890 48,890 Insurance premiums 50,000 2% 1,281 192,786 30,000 30,000 Claims and deductibles paid 30,000 - - - - - Contracted services - - 50,706 241,949 78,890 78,890 Total operating expenses 80,000 1% (26,881) (213,035) (50,065) (50,065) NET INCOME (LOSS) (50,500) 1% 847, 641 820,760 607,725 607,725 Net assets, beginning of year 557,660 820,760 607,725 557,660 557,660 Net assets, end of year 507,160 General Information: I n 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. T he primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.2 FUND 720 (WATER UTILITY) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 4,790,556 4,675,541 4,438,700 4,438,700 Charges to customers for services 4,523,600 2% 1,659,499 1,647,366 1,663,371 1,663,371 Hydrant Rental charged to Village 1,573,861 (5%) 192,254 212,414 196,300 196,300 Tower leases 217,388 11% - 765 - - Other Revenue - - 6,642,309 6,536,086 6,298,371 6,298,371 Subtotal operating revenues 6,314,849 - O PERATING EXPENSES: 1,493,482 1,663,617 1,564,000 1,564,000 Source of Supply 1,575,000 1% 451,976 449,992 442,350 442,350 Pumping 425,250 (4%) 74,128 72,872 81,200 81,200 Water Treatment 74,000 (9%) 470,890 400,786 354,295 354,295 Transmission & Distribution 418,250 18% 85,645 91,197 84,025 84,025 Billing & collections 86,225 3% 974,358 916,787 1,009,878 1,009,878 Administration & General 962,610 (5%) 1,560,395 1,564,194 1,623,000 1,623,000 Depreciation 1,627,000 - 1,393,941 1,259,422 1,500,000 1,500,000 Payment in-lieu of taxes 1,330,000 ( 11%) 6,504,815 6,418,867 6,658,748 6,658,748 Subtotal operating expenses 6,498,335 (2%) 137,494 117,219 (360,377) (360,377) NET OPERATING INCOME (183,486) (49%) NON-OPERATING ITEMS: 5,070 5,093 5,000 5,000 Interest earnings 6,000 20% 160,390 384,824 175,000 175,000 Impact Fees 647,500 270% 22,176 11,791 11,400 11,400 Miscellaneous revenue 11,100 (3%) (166,772) (146,329) (157,400) (157,400) Interest expense on long-term debt (180,000) 14% (113,491) (77,265) (65,500) (65,500) Other fiscal charges (72,400) 11% (92,627) 178,114 (31,500) (31,500) Net non-operating items 412,200 (1,409%) 207, 171 2,198,205 - - Capital contributions - - 252,038 2,493,538 (391,877) (391,877) NET INCOME 228,714 (158%) 56, 319,173 56,571,211 59,064,749 59,064,749 Net Assets, beginning of year 58,672,872 (1%) 56,571,211 59,064,749 58,672,872 58,672,872 Net Assets, end of year 58,901,586 - BUDGETED FIXED ASSET PURCHASES Meters 140,750$ Meters Telecomm Equip. 44,250 Hydrants 7,500 Wells & Springs 40,000 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. P age 6.3 FUND 730 (SEWER UTILITY) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,236,711 8,121,551 7,768,710 7,768,710 Charges to customers for services 7,702,800 (1%) OPERATING EXPENSES: 1,569,132 1,465,898 1,575,093 1,575,093 VMF-Operations & Maintenance 1,685,181 7% 1,852,057 1,890,885 2,004,000 2,004,000 Sewage Treatment - User Charge 2,009,000 - 5,288,376 5,404,780 5,653,379 5,653,379 Sewage Treatment - Capital Charge 5,564,000 (2%) 1,314,033 1,324,354 1,394,000 1,394,000 Depreciation 1,391,000 - 10,023,598 10,085,917 10,626,472 10,626,472 Subtotal operating expenses 10,649,181 - (1,786,887) (1,964,366) (2,857,762) (2,857,762) NET OPERATING INCOME (LOSS) (2,946,381) 3% NON-OPERATING ITEMS: 300,000 300,000 300,000 300,000 Interceptor Sewer tax - (100%) 6,972 6,801 6,700 6,700 Interest earnings 7,700 15% 164,719 404,062 175,000 175,000 Impact fees 647,500 270% 19,301 16,295 19,200 19, 200 O ther revenues 20,400 6% (74,330) (64,816) (57,087) (57,087) Interest on long-term debt (48,367) (15%) (80) (110) (1,000) (1,000) Other fiscal charges (100) (90%) (18,000) (18,000) (19,200) (19,200) Other expense (19,200) - 398,582 644,232 423,613 423,613 Subtotal non operating items 607,933 44% 143,863 1,202,459 - - C apital contributions - - - (1,244,442) (117,675) (2,434,149) (2,434,149) NET INCOME (2,338,448) (4%) 61,209,373 59,964,931 59,847,256 59,847,256 N ET ASSETS, BEGINNING OF YEAR 57,413,107 ( 4%) 59,964,931 59,847,256 57,413,107 57,413,107 NET ASSETS, END OF YEAR 55,074,659 (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 P age 6.4 FUND 730 (SEWER UTILITY) (continued) SEWAGE TREATMENT FACILITY -- CAPITAL CHARGES: C urrently, Village wastewater is treated by three different facilities as follows: 1. M ilwaukee Metropolitan Sewage District (MMSD) services the eastern portion of the Village which i s in the Menomonee River Watershed. 2. B rookfield Fox River Water Pollution Control Center plant services some southern areas of the V illage which lie in the Fox River Watershed. 3. S ussex 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) 2013 2014 2015 2015 2016 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,250 931,250 931,250 RE/Personal property taxes 931,250 - 27,926 28,633 37,000 37,000 Licenses and permits 51,000 38% 959,176 959,883 968,250 968,250 Total operating revenues 982,250 1% OPERATING EXPENSES: 243,684 261,403 303,900 303,900 Salaries/Benefits 281,175 (7%) 243,723 285,066 253,330 253,330 Wage/Benefit Transfers - DPW 253,330 - 103,309 91,003 146,080 146,080 Other operating expenses 148,280 2% 559,125 603,979 604,000 604,000 Depreciation 652,000 8% 1,149,841 1,241,451 1,307,310 1, 307,310 T otal operating expenses 1,334,785 2% (190,665) (281,568) (339,060) ( 339,060) N ET OPERATING LOSS (352,535) 4% NON-OPERATING ITEMS: 2,519 1,708 1,000 1, 000 I nterest earnings 1,000 - (2,847) (3,172) 1,000 1, 000 M iscellaneous revenues 1,050 5% (21,237) (854) (450) ( 450) B ond expenses (700) 56% (118,895) (119,959) (105,375) (105,375) Interest expense (104,250) (1%) (140,460) (122,277) (103,825) (103,825) Net non-operating items (102,900) (1%) 1,079,191 1,433,798 - - Capital contributions - - 748,066 1,029,953 (442,885) (442,885) NET INCOME (LOSS) (455,435) 3% 21, 467,021 22,215,087 23,245,040 23,245,040 Net assets, beginning of year 22,802,155 22,215,087 23,245,040 22,802,155 22,802,155 Net assets, end of year 22,346,720 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 REFERENCE INFORMATION FISCAL POLICIES AND PROCEDURES Page 7.1 F ISCAL TERMINOLOGY Page 7.7 Page 7.1 FISCAL P OLICIES AND PROCEDURES FINANCIAL POLICIES The Village of Menomonee Falls’ financial policie s set forth the basic framework for the overall fiscal management of the Village. These policies assist the decision making process of the Village Board, providing guidelines for evalua ting both current activities and pr oposals for future programs. Most of the policies represent l ong-standing principles, traditions and practices and follow generally accepted accounting principals which have guided the Village in the past and help maintain fiscal stability. OPERATING BUDGET POLICIES The Village prepares an annual bu dget for all funds to be financed by a general property tax, in accordance with State of Wisconsin Statute 65.90. Tax incremental districts (TIDs) do not have annual budgets, but rely upon the project plan and development agreements. Budgets are classified as either lapsing (spending author ity terminates at year end) or non-lapsing (spending authority continues throughout the life of the project). All lapsing budgets are prepared on a calendar year basis. Lapsing budgets are prepared for the General Fund, De bt Service Fund, Risk Management Fund, and the Utilities. Non-lapsing funding is provided for capital projects, including TIDs, special revenue funds and the Revolving Capital Loan Fund. The General Fund Operating budget is adopted at the function level. The functions are as follows: General Government Public Safety Public Works Culture and Recreation Conservation and Development Other Financing Uses (Debt Service, Transfers, Contingency) Budget adjustments within the same function are allowed with the approval of the Village Manager. Budget adjustments between functions or funds must be approved by the Village Board. The Village will maintain a budgetary control system to ensure adherence to the budget. Regular reports comparing budget to actual amounts will be pr epared for management in order to assist with the review of account standings. A contingency line item may be included in the annual operating budget to provide for unanticipated expenditures of a non-recurring nature or to meet unexpected increases in service delivery costs. Transfers from the contingency line item to the ope rating line items require the approval by two thirds of the Village Board. Page 7.2 FISCAL POLICIES AND PROCEDURES FUND BALANCE RESERVE POLICIES An individual fund’s asse ts less liabilities equal its fund balance. In ge neral, fund balances are classified as reserved/restricted or unreserved/unrestricted. Reserved/Designated Fund Balances Reservations, or designations, of a fund balance are the result of decisions made by the Village Board that set aside amounts for a specific use. Re servations/designations, may be changed at any time based upon updated information or changing circumstances. The General Fund has portions of its fund balance reserved or designated, at year end for various purposes, such as an offset to the subsequent year’s budget and reserv es required by generally accepted accounting principles. Restricted Fund Balances Restricted fund balances include limitations placed by an outside individual, agency, bond covenants, or by law. Restricted fund balances may only be used for the purposes stipulated by the outside agency. Special Revenue Funds maintain balances restricted by donors, grants and other agencies. The Water and Sewer Utilities maintain restricted reserves based upon bond covenants and those mandated by enabling legislation. Unreserved Fund Balances Unrestricted/unreserved fund balances are available for appropriation by the Village Board. The unreserved portion of the General Fund balance is referred to as “working capital.” The unreserved fund balance is a ma jor consideration for outside bond rating agencies and investors who purchase Village debt. Maintenance of an adequate working capital reserve is of primary importance to the Village Board. Currently, the Village attempts to maintain a work ing capital reserve equal to 60 to 90 days of General Fund operating costs to provi de for reasonable cash flow ne eds as well as providing an emergency cushion for unforeseen emergencies. Page 7.3 FISCAL POLICIES AND PROCEDURES REVENUE POLICIES The Village will try to maintain a diversified and st able revenue system to minimize fluctuations in any one revenue source. Major sources of revenues include the following: Property taxes Licenses/Permits Fines/Penalties Intergovernmental revenue Public Charges for services Investment earnings Developer agreements The Village will attempt to maximize benefits from major revenue sources as a way of maintaining a stable tax rate. The Village will follow an aggressive policy of collecting revenues, including Waukesha County to collect delinquent accounts. The Village will establish all user charges and fees at a level related to full costs (operating, direct and indirect) of providing the service, whenever practical. The Village will attempt to review license fees/charges annually to determine if the revenues support the full cost of providing the service. The Water and Sewer Utility will be self-supporting through user fees. Rate adjustments for the Water Utility will be submitted to the Public Service Commission (PSC) for review and approval. Rate adjustments for the Sewer Utility will be submitted to th e Village Board for review and approval. The Storm Water Management Utility is supported by property taxes. The Interceptor Sewer mill tax is reviewed and levied as part of the budget process. Water, Sewer and Park Impact fees will be based upon a needs assessment performed periodically. Page 7.4 FISCAL POLICIES AND PROCEDURES REVENUE POLICIES (CONTINUED) Special Assessments are levied for construction projects which benefit specific properties rather than the Village as a whole. Special assessments are levied on all abutting property owners for construction of sidewalk, curb and gutter, pavin g, sanitary sewer mains and extensions, and water main extensions. Property owners have the option of paying 100% at the time of levy or choosing to pay over ten years through the tax roll. Interest is charged at 9% simple per annum. INVESTMENT POLICIES (Excerpts of Resolution 340-R-02) The Village of Menomonee Falls’ policy is to invest public funds in a manner which will provide the highest investment return with the maximum security, while meeting the daily cash flow demands of the Village, in conformity with State of Wisconsin Statutes and Village ordinances. The investment policy applies to financial assets of all funds of the Village. Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs. The primary objectives and guiding principles are, in priority order: Safety of principal Liquidity Return on Investment Authority to manage the Village’s investment progr am is derived from State of Wisconsin Statutes and Village ordinances. Management responsibil ity is assigned to the Director of Financial Services. Officers and employees involved in the investment process shall refrain from personal business activities that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. They shall disclose to the Village Manager any material financial interests or investment positions held in financial institutions that conduct business with the Village. Formal policies and procedures for cash management and investments were adopted by the Village Board on November 18, 2002. A copy is on file with the Village Clerk’s department. Page 7.5 FISCAL POLICIES AND PROCEDURES DEBT POLICIES Municipalities engage in a variety of projects that due to their scope and size necessitate the issuance of debt. Debt issues, for example, may fund street and road construction, parks, buildings, and utility expansions. The Village of Menomonee Falls confines itself to long term borrowing for such construction projects. The annual capital budget process forms the basis fo r debt issuance. During the budget process, the Village identifies all sources of re venues available to fund projects out right before debt is issued. Sources may include impact fee and interceptor se wer reserves, special assessments, and tipping fees. Debt issues vary by purpose: Utility Mortgage Revenue bonds, Cl ean Water Fund loans, general obligation debt, bond anticipation notes, and municipal revenue bonds. Debt issuance is handled by the Village’s fina ncial advisor, Hutchinson, Schockey & Erley. Proceeds from debt issuance are typically invested in the State of Wisconsin Investment Pool until needed. The debt service payments are done primarily via automated wire transfers to the Village’s fiscal agent. Section 67.03(1) of the Wisconsin Statutes pr ovides that the amount of general obligation indebtedness shall not exceed 5% of the equalized va luation of the taxable property in the Village. The Village informally sets an internal limit of 60% of the maximum allowed by State Statutes. To encourage investors, the Village will strive to maintain the highest bond rating possible, and will follow a policy of full disclosure on every financial report and bond prospectus. CAPITAL BUDGET POLICIES The Village will develop a five-year capital improvement program annually. The complete five-year program will include all funds for which capital e xpenditures are planned. Funding sources for the repayment of principal and interest on borrowed funds will be disclosed during the budget process. Funding sources shall include the following: Ge neral Fund tax levy, special assessments, tipping fees, developer contributions, utility user charges and reserves, and interfund advances. The Village will maintain its physical assets at a level adequate to prot ect the Village’s capital investment and to minimize future maintenance and replacement costs. Interfund loans or advances shall be paid back over a period not to exceed 20 years, at a reasonable interest rate. The current rate is 6% simple intere st per annum. The interest is intended to make up for opportunity costs foregone in supplementing programs for other funds. Page 7.6 FISCAL POLICIES AND PROCEDURES FINANCIAL REPORTING As required by State law, an indepe ndent audit of the Village’s financial records will be performed annually for all Village funds. Monthly financial reports will be submitted to the Village Board. The reports will include, but not be limited to, budget to actual and cash and investment reports. Page 7.7 TERMINOLOGY Accrual Basis The basis of accounting under which tr ansactions 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 es tate 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 statem ent 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 interst-be aring notes issued by a municipality in anticipation of longer te rm bonds. Typically issued for construction purposes. The notes are retired from proceeds of the long-term bonds. Budget A municipality’s plan of fina ncial operations for a given period, including proposed expenditures an d 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 Stat utes 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. Page 7.8 TERMINOLOGY (continued) Depreciation A portion of the co st of a fixed asset which is charged as an expense during a particular period. Depreci ation expense is intended to match the useful life of an asset to its value to operations. Depreciation is recorded in the utilities. Fixed a ssets and their related depreciation is recorded for governmental funds only at the government-wide level of the financial statements. Encumbrances Commitments related to unperf ormed contracts for goods and services. A purchase order is the most common form of encumbrance. Enterprise Funds Used to account for operati ons 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 serv ices 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 financ ial 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. 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. Appropr iations 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 govern mental fund derived from the excess of assets and resources over liabilities. GAAP Generally Accepted Accounting Prin ciples: Standards for financial accounting and reporting General Fund The fund used to account for al l 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. Page 7.9 TERMINOLOGY (continued) Levy (Verb) To impose taxes, special assessments, or service charges for the support of municipal ac tivities. (Noun) The total amount of taxes, special assessments, or service charges imposed. Liabilities Debt or other legal obligations arising out of trans actions in the past which must be liquidated, renewed, or refunded at some future date. Modifies Accrual Basis The accrual basis of ac counting adapted to the government fund type spending measurement focus. Re venues 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 fr om current revenues rather than by issuing debt. Public Service Commission PSC: A state utilit y regulating body, through which accounting and reporting requirements are imposed and rate increases for the Water Utility are approved. Refunding Bonds Debt issued to retir e (pay-off) bonds already outstanding. Reserve An account used to earmark a porti on 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 ple dge of revenues, such bonds sometimes contain a mort gage on the Enterprise Fund’s property (Mortgage Revenue Bonds). Revenues Financial resources of governme ntal 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 establis hed 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 agai nst 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. Page 7.10 TERMINOLOGY (continued) Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than special assessments, expe ndable trusts, or capital projects). Revenues are typically restricted for special purposes. Storm Water Utility An Enterp rise Fund containing all financ ial 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. Proper ty 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 term s of a unit of the ta x base (dollars per 1,000 of assessed valuation). Due to changes in the total assessed valuation of the Village, the percentages in the tax levy and the tax rate will not be the same. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Tax Incremental Financing District (TID) A contiguous geographi c area within the V illage 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. Water Utility An enterprise fund containi ng all transactions re lating to providing water pumping, transmission, treatment, operations, maintenance and billing to Village water customers. Working Capital Another term for the unres erved fund balance of the General Fund. The Village attempts to maintain a working capital balance equal to 60-90 days of general operating expenditures. Chapter 8 DETAILED BUDGET WORKSHEETS Budget Worksheet Village of Menomonee Falls Page 8.1 10/29/15 04:35 PM 100-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 18,469,815 18,735,435 18,947,322 19,220,093 17,071,346 17,071,345 17,612,240 RE10 Total 18,469,815 18,735,435 18,947,322 19,220,093 17,071,346 17,071,345 17,612,240 RE20 Other Taxes 7003-0000 Omitted Taxes 3,090 167 964 328 - - - 7010-0000 Del.PP Tax Prior Years 1,942 1,347 131 559 - 1,500 1,500 7012-0000 Int-Delinquent Taxes 4,890 2,950 8,684 6,769 5,678 5,000 6,000 7020-0000 Trailer Tax-Meno Fls Dist 11,183 10,051 8,932 8,932 6,425 10,000 9,000 7030-0000 Hotel/Motel Tax 80,289 136,331 161,753 204,205 103,977 200,000 200,000 7050-0000 Fire Insurance Taxes 136,716 144,981 144,168 161,744 159,595 144,000 160,000 RE20 Total 238,110 295,827 324,632 382,537 275,675 360,500 376,500 RE40 Intergovernmental 7100-0000 Shared Revenues 587,098 442,173 454,116 459,804 229,757 458,211 457,362 7100-0001 Shared Rev-Computers 372,448 356,801 306,222 267,305 215,956 215,956 196,661 7101-0000 Ex.Restraint - 33,560 46,912 102,180 - 161,025 58,918 7103-0000 Grant Revenues 28,166 ------ 7110-0000 Man.Forest Land 77 79 66 79 71 75 75 7120-0000 Connect.St/Hwy Aids 185,576 186,288 211,841 212,274 106,853 213,705 154,682 7122-0000 Transportation Aids 1,733,032 1,559,729 1,533,715 1,534,049 830,416 1,664,051 1,652,771 7125-0000 Road Aids 44,697 - - - 90,671 45,000 - 7130-0000 Police Grants - 13,500 35,527 23,610 21,680 20,000 20,000 7140-0000 Fire Aids - 186 ----- RE40 Total 2,951,094 2,592,316 2,588,399 2,599,301 1,495,404 2,778,023 2,540,469 RE50 Licenses And Permits 7200-0000 Liquor/Malt Licenses 30,028 31,070 31,070 30,998 33,245 30,000 30,000 7202-0000 Operator Licenses 12,855 17,907 16,505 17,434 15,990 15,000 16,000 7204-0000 Cigarette License 3,600 3,600 3,400 3,200 3,100 3,500 3,500 7206-0000 Dog Lic-VMF Share 11,243 12,451 6,081 7,431 3,923 10,000 5,000 7214-0000 Theater Licenses 250 250 - 250 - 250 250 7216-0000 Elec.Contractor License 11,700 10,225 600 ---- 7218-0000 Trailer Park Licenses 100 - 100 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 775 1,907 1,829 1,544 1,345 1,000 1,500 7222-0000 Amusement Device Licens 6,925 6,500 7,275 6,875 6,500 6,900 6,900 7250-0000 Building Permits 310,249 304,823 329,488 490,289 584,512 400,000 741,000 7252-0000 Electrical Permits 69,518 89,805 87,536 95,366 116,889 90,000 130,000 7254-0000 Plumbing Permits 63,712 69,313 79,972 87,086 122,112 73,000 145,000 7256-0000 Heating Permits 74,957 73,572 71,255 84,127 91,044 70,000 113,000 7258-0000 Dance Permits 4,025 4,100 4,525 4,025 4,025 4,000 4,000 7260-0000 Curb Cuts 1,360 1,940 1,770 1,580 3,000 1,000 2,000 7262-0000 Street Excavation 1,700 900 900 1,600 900 1,000 1,000 7264-0000 Sign Permits 17,550 15,600 17,325 14,225 13,500 15,000 14,000 7266-0000 Itinerant Peddlers Licens 900 900 2,100 1,000 650 900 900 7268-0000 Parking Permits 4,854 6,284 6,032 8,578 7,375 6,000 7,000 7270-0000 Occupancy Permits 17,025 18,175 13,725 26,125 37,650 15,000 25,000 7272-0000 Park Use Permits 34,396 33,038 26,555 28,360 28,456 30,000 30,000 7276-0000 Alarm Permits 14,090 13,780 13,595 13,650 13,275 13,500 13,500 7278-0000 Block Party Permits 150 150 225 175 125 150 150 7444-0000 Newspaper Boxes 40 ------ 7496-0000 Zoning Permit 2,300 3,800 7,365 15,200 12,216 2,000 10,000 RE50 Total 694,302 720,090 729,228 939,218 1,099,832 788,300 1,299,800 RE60 Fines And Penalties 7300-0001 Court Fines 420,918 413,701 482,059 330,846 272,631 420,000 300,000 7300-0002 Court Costs-Local 154,652 151,304 171,045 140,478 132,507 160,000 150,000 7303-0000 Weight Restrictions 1,475 ------ 7310-0000 Parking Violations 38,528 55,688 55,449 55,083 48,344 50,000 50,000 7320-0000 Impounded Dogs - - 4,105 4,052 4,448 4,000 4,000 7330-0000 False Alarms Penalties 11,905 10,425 11,753 12,904 9,253 10,000 10,000 7422-0006 Court Admin Fee 11,700 1,243 312 125 - - - 7422-0010 Warrant fees - 624 2,482 2,057 1,548 1,000 1,500 RE60 Total 639,178 632,985 727,205 545,545 468,731 645,000 515,500 Budget Worksheet Village of Menomonee Falls Page 8.2 10/29/15 04:35 PM 100-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget RE70 Public Charge For Service 7115-0000 Lannon-Snow Services 22,020 14,618 19,252 30,491 8,882 15,000 15,000 7330-0001 FD Plan Review fees 15,881 18,720 15,714 13,785 13,277 15,000 14,000 7400-0000 Acctg Serv Fee 312 187 ----- 7411-0000 Weed Cutting Repayments 6,821 1,427 4,813 5,832 297 1,000 5,500 7412-0000 Weed Cutting Admin. Fees 2,350 350 1,200 1,150 150 500 500 7420-0000 Accident&Theft Reports 5,466 4,227 3,529 5,787 3,015 4,000 4,000 7421-2000 Tax Ref Intercept (2) - - 50 - - - 7421-3000 School Liaison Officer 113,648 121,301 120,318 123,068 61,901 120,000 120,000 7422-0000 Misc PD Revenues 375 (58) 399 161 119 200 150 7422-0001 Fingerprints 3,540 3,530 2,520 3,130 1,860 3,000 2,500 7422-0002 Notaries - - - 5 1 - - 7422-0003 Terms (Court Ordered) 14,623 14,433 12,988 10,260 8,744 14,000 12,000 7422-0008 Blood Analysis Fee ----- 2,500 2,500 7435-0000 Ambulance Fees 1,015,806 1,032,197 1,053,290 1,217,974 855,337 1,200,000 1,200,000 7435-0001 Ambulance Non Collectible (73,545) (96,254) (115,040) (144,238) (83,647) (169,000) (65,000) 7435-0002 Ambulance Refunds (169) (245) (10,324) (399) - - - 7435-0003 Ambulance-Insur. Adjust (224,552) (263,907) (248,479) (298,375) (249,294) (325,000) (300,000) 7436-0000 Fire Fighting Charges/Rei - 4,568 5,000 845 - 2,000 1,000 7436-0005 Contracted Fire Dept Servi ---- 164,799 167,850 185,000 7440-0000 DPW Matl. Sales ---- 2 6-- 7441-0000 DPW Labor 4,228 10,702 22,102 12,788 (10,703) 4,000 6,000 7461-0000 PK Vandalism - - 204 ---- 7490-0000 Matl.Sales&Services 4,867 4,390 4,983 6,428 5,065 4,500 5,000 7492-0000 Map & Plat Sales 229 161 204 94 17 200 100 7493-0000 House Numbers 644 867 912 879 1,289 500 1,000 7494-0000 IRB Fee - 500 500 - 500 500 500 7495-0000 OVC Application Fee 1,200 200 1,000 - 1,000 200 1,000 7497-0000 TID Application Fee ---- 6 7 7- 7 0 0 7499-0000 Open Records Request 45 193 254 141 497 175 300 7735-0000 Spec Appearance 3,450 5,850 6,550 5,950 3,300 4,000 4,000 7736-0000 Subdivision Review Fees 4,500 3,300 20,950 10,200 4,700 10,000 8,000 7737-0000 Project Review Fees 3,850 7,950 18,239 20,748 8,300 15,000 15,000 7738-0000 Certif Commty Review Fee 5,033 3,605 2,518 2,760 2,645 3,000 3,000 7740-0000 Hunting Processing Chg 1,373 1,428 1,516 700 175 1,400 700 RE70 Total 931,993 894,240 945,112 1,030,214 802,929 1,094,525 1,242,450 RE80 Interest Income 7600-0000 Interest Earnings 56,782 37,821 26,211 22,408 15,418 25,000 25,000 7600-0618 Interest on Advance - TID # 46,876 65,984 77,971 14,957 - 18,500 16,000 7600-0619 Interest on Advance - TID # 22,605 21,709 12,826 2,470 - 2,600 2,600 7600-0620 Interest on Advance - TID # 2,709 98,957 94,373 ---- 7600-0621 Interest on Advance - TID # - 3,300 6,798 1,309 - 1,400 1,400 7600-0632 Interest on Advance to TID - - - 9 - - 100 7600-0740 Interest on Advance - Stm 16,020 13,187 8,746 4,076 - - - 7610-0000 Int-Past Due Invoices 1,028 960 1,169 758 3,711 50 - RE80 Total 146,020 241,918 228,094 45,987 19,129 47,550 45,100 RE85 Miscellaneous 5100-0000 Proceeds-Bond Issue - - - 223,622 - - - 7422-0011 Police Deposit Over/Under - (90) 26 113 (21) - - 7700-0000 Misc Revenue 3,812 539 19,976 44,482 6,162 500 1,000 7705-0000 Misc Donations ---- 1 0 5-- 7707-0000 Meno Falls School Dist Ren 32,780 32,780 30,048 32,780 27,317 32,780 32,780 7710-0000 Cable TV Revenues 324,339 327,404 303,885 251,190 167,861 325,000 325,000 7712-0000 Cable TV Rent Metro Lease 9,180 2,040 6,000 6,150 3,152 6,150 6,150 7713-0000 Tower Lease Agreements 30,950 32,099 33,292 34,530 25,848 36,700 36,700 7713-0010 Soda Agreement 3,479 2,825 2,952 1,991 709 2,500 2,500 7714-0000 AT&T Franchise Fee 76,077 93,863 154,488 156,703 140,391 150,000 150,000 7719-0000 Sale of VMF Supplies 5,868 ------ 7725-0000 Scrap Metal Sales 3,727 5,325 3,268 4,728 2,596 2,000 3,000 7726-0000 Scrap Oil Sales 11,323 23,440 14,760 18,967 1,610 10,000 10,000 7730-0000 Publication Fees 32,115 40,690 31,110 29,920 27,330 25,296 32,124 7750-0000 Misc Rentals 4,725 4,725 3,649 4,725 4,676 4,725 4,725 RE85 Total 538,375 565,640 603,454 809,901 407,736 595,651 603,979 RE92 Transfers In 7801-0200 Tfr from SR - 524,662 ----- 7801-0400 Tfr from SA 150,000 ------ Budget Worksheet Village of Menomonee Falls Page 8.3 10/29/15 04:35 PM 100-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 7801-0500 Tfr from DS - - 4,518 3,636 - - - 7801-0605 Tfr from Muni Fac - - 290,000 ---- 7801-0610 Tfr from CP 15,482 16,623 18,011 ---- RE92 Total 165,482 541,285 312,529 3,636 - - - RE96 Charges To Water Utility 7690-0000 WU Taxes To GF 1,203,973 1,292,036 1,393,941 1,259,422 1,125,000 1,500,000 1,330,000 RE96 Total 1,203,973 1,292,036 1,393,941 1,259,422 1,125,000 1,500,000 1,330,000 TOTAL REVENUES 25,978,342 26,511,772 26,799,916 26,835,854 22,765,782 24,880,894 25,566,038 Budget Worksheet Village of Menomonee Falls Page 8.4 10/29/15 04:35 PM 100-100 Village Board Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 40,499 40,654 39,978 39,089 28,092 40,500 40,500 EX10 Total 40,499 40,654 39,978 39,089 28,092 40,500 40,500 EX20 Fringe Benefits 8010-0000 FICA 3,129 3,109 3,058 2,990 2,149 3,100 3,100 8016-0000 Worker's Comp Insurance 116 102 130 96 56 80 75 EX20 Total 3,245 3,211 3,188 3,086 2,205 3,180 3,175 EX30 Employee Training/Expense 8070-0000 Training & Education - - - 265 - - - 8088-0000 Relations/Recognition - - 199 ---- EX30 Total - - 199 265 - - - EX40 Materials And Supplies 8100-0010 Postage - - 58 ---- EX40 Total - - 58 ---- EX70 Other Operating 8490-0000 VB general expense 1,703 1,777 2,901 4,529 3,461 2,200 4,000 EX70 Total 1,703 1,777 2,901 4,529 3,461 2,200 4,000 TOTAL EXPENSES 45,447 45,642 46,324 46,969 33,758 45,880 47,675 Budget Worksheet Village of Menomonee Falls Page 8.5 10/29/15 04:35 PM 100-110 Village Manager Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 105,565 96,731 113,693 88,638 70,288 101,500 99,525 EX10 Total 105,565 96,731 113,693 88,638 70,288 101,500 99,525 EX20 Fringe Benefits 8010-0000 FICA 5,831 5,550 5,515 5,926 5,186 7,775 7,625 8011-0000 Pension-VMF 5,610 5,720 6,532 7,235 4,780 6,900 6,575 8012-0000 Pension-EEE Share 3,466 ------ 8013-0000 Health Insurance 11,140 11,051 10,953 11,711 9,155 11,650 12,200 8014-0000 Dental Insurance 1,235 1,333 1,414 1,538 1,256 1,675 1,675 8015-0000 Life Insurance 277 412 548 564 429 550 550 8016-0000 Worker's Comp Insurance 755 705 303 220 141 200 200 8030-0615 Wage/Bene TID 4 Transfers (7,645) (5,763) (5,763) (5,065) (3,648) (4,864) (4,769) 8030-0616 Wage/Bene TID 5 Transfers (7,645) (5,763) (5,763) (5,065) (3,648) (4,864) (4,769) 8030-0618 Wage/Bene TID 6 Transfers (19,114) (11,526) (11,526) (10,130) (7,296) (9,728) (9,538) 8030-0619 Wage/Bene TID 7 Transfers (3,823) (5,763) (5,763) (5,065) (3,648) (4,864) (4,769) 8030-0620 Wage/Bene TID 8 Transfers (19,114) (11,526) (11,526) (10,130) (7,296) (9,728) (9,538) 8030-0621 Wage/Bene TID 9 Transfers (19,114) (11,526) (11,526) (10,130) (3,648) (4,864) (9,538) 8030-0630 Wage/Bene TID 10 Transfe - (11,526) (11,526) (10,130) (7,296) (9,728) (9,538) 8030-0631 Wage/Bene TID 11 Transfe - (5,763) (5,763) (5,065) (3,648) (4,864) (4,769) 8030-0632 Wage/Bene TID 12 Transfe ---- (7,296) (9,728) (4,769) EX20 Total (48,141) (44,385) (43,891) (33,586) (26,477) (34,482) (33,172) EX30 Employee Training/Expense 8070-0000 Training & Education 993 81 - - - 1,500 1,000 8080-0000 Travel Expenses - 119 - - - 300 500 EX30 Total 993 200 - - - 1,800 1,500 EX40 Materials And Supplies 8100-0000 Office Supplies 1,301 1,491 1,917 1,781 1,542 4,000 4,000 8100-0010 Postage - - - 21 - - - 8100-0210 Membership/Publications 2,493 3,515 - 1,014 1,024 3,000 2,000 8170-4000 Gas & Diesel Fuel 88 743 765 909 528 1,000 750 EX40 Total 3,882 5,749 2,682 3,725 3,094 8,000 6,750 EX44 Repair/Maintenance 8162-4000 RM-Vehicles 620 863 343 807 180 1,500 1,000 EX44 Total 620 863 343 807 180 1,500 1,000 EX70 Other Operating 8490-0000 VB general expense - - 214 60 - - - EX70 Total - - 214 60 - - - TOTAL EXPENSES 62,919 59,158 73,041 59,644 47,085 78,318 75,603 Budget Worksheet Village of Menomonee Falls Page 8.6 10/29/15 04:35 PM 100-111 Clerk Services Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 216,378 225,774 252,473 253,931 163,516 230,925 214,925 8001-0000 Overtime - 803 - 843 190 1,475 1,500 8002-0000 Part Time Wages 44,079 48,970 51,355 53,508 49,464 65,325 66,850 8003-1110 Election Workers Wages 35,645 108,301 26,317 55,502 28,154 60,000 108,000 EX10 Total 296,102 383,848 330,145 363,784 241,324 357,725 391,275 EX20 Fringe Benefits 8010-0000 FICA 19,250 21,086 22,798 22,932 15,937 22,775 21,675 8011-0000 Pension-VMF 13,476 15,998 19,137 20,191 14,024 18,675 17,925 8012-0000 Pension-EEE Share 9,781 ------ 8013-0000 Health Insurance 67,701 67,854 59,477 52,703 37,683 50,250 47,225 8013-0020 Health Ins Retiree 23,539 ------ 8014-0000 Dental Insurance 3,733 3,771 3,303 2,711 1,861 2,475 2,525 8014-0010 Dental Ins Retiree 1,417 ------ 8015-0000 Life Insurance 1,016 1,017 1,051 974 845 1,300 1,375 8016-0000 Worker's Comp Insurance 858 811 818 865 499 725 750 EX20 Total 140,771 110,537 106,584 100,376 70,849 96,200 91,475 EX30 Employee Training/Expense 8070-0000 Training & Education 799 939 3,318 2,508 2,562 3,200 3,000 8080-0000 Travel Expenses 1,550 1,226 1,576 1,441 2,431 1,500 1,500 EX30 Total 2,349 2,165 4,894 3,949 4,993 4,700 4,500 EX40 Materials And Supplies 8100-0000 Office Supplies 2,230 2,293 1,867 2,607 1,819 1,924 2,000 8100-0010 Postage 27,897 55,714 31,094 18,674 9,510 32,000 32,000 8100-0110 Elect Expenses 19,536 49,430 24,486 30,285 13,524 25,000 37,000 8100-0200 Dues & Subscriptions 10,133 721 10,247 10,145 10,408 11,000 11,000 8100-0220 Notices & Publications 4,460 2,351 1,013 705 - - - 8100-0230 Records Search 3,794 4,162 4,553 4,837 3,759 4,000 4,000 EX40 Total 68,050 114,671 73,260 67,253 39,020 73,924 86,000 EX47 Property & Equipment 8190-9000 Rev Capital Fund Payment 7,800 7,800 7,800 7,800 - 7,800 - EX47 Total 7,800 7,800 7,800 7,800 - 7,800 - EX60 Contractual Services 8300-1300 Tax Collections 34,690 34,715 32,603 36,449 32,706 36,500 36,500 8300-1301 Property List 11,740 11,744 11,788 11,854 5,939 12,000 12,000 8300-1304 Muni Code Supplements 7,280 11,032 5,480 9,495 9,700 7,000 7,000 EX60 Total 53,710 57,491 49,871 57,798 48,345 55,500 55,500 EX70 Other Operating 8440-0000 Erroneous Taxes 14,197 14,581 14,915 19 105 1,000 1,000 8440-2000 Collection Fees 15,114 15,832 8,350 7,859 5,597 5,000 7,000 8440-7010 Uncoll.Del.PP Taxes 1,016 2,105 14,576 8,595 - 3,000 3,000 8441-0000 Trailer Payments -Schools 3,870 3,610 2,991 3,186 2,979 4,000 4,000 EX70 Total 34,197 36,128 40,832 19,659 8,681 13,000 15,000 TOTAL EXPENSES 602,979 712,640 613,386 620,619 413,212 608,849 643,750 Budget Worksheet Village of Menomonee Falls Page 8.7 10/29/15 04:35 PM 100-120 Human Resources Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 44,507 46,262 46,818 48,393 34,320 47,725 48,700 8002-0000 Part Time Wages - - 7,370 13,475 10,891 11,050 11,925 EX10 Total 44,507 46,262 54,188 61,868 45,211 58,775 60,625 EX20 Fringe Benefits 8010-0000 FICA 3,216 3,313 3,923 4,497 3,312 4,500 4,625 8011-0000 Pension-VMF 2,389 2,719 3,584 4,311 3,074 4,000 4,000 8012-0000 Pension-EEE Share 1,721 ------ 8013-0000 Health Insurance 13,536 13,427 13,308 14,229 11,123 14,825 14,375 8013-0020 Health Ins Retiree 7,842 ------ 8014-0000 Dental Insurance 747 747 747 747 560 750 775 8014-0010 Dental Ins Retiree 350 ------ 8015-0000 Life Insurance 53 55 69 93 89 125 125 8016-0000 Worker's Comp Insurance 174 159 128 135 81 125 125 EX20 Total 30,028 20,420 21,759 24,012 18,239 24,325 24,025 EX30 Employee Training/Expense 8070-0000 Training & Education ----- 1 0 0 1 0 0 8075-0000 Recruitment & Personnel 3,178 1,834 1,887 1,413 664 2,500 2,500 8076-0000 Employee Exams/Evaluatio - 1,930 5,923 6,027 2,816 8,000 4,000 8080-0000 Travel Expenses ----- 1 0 0 1 0 0 8088-0000 Relations/Recognition 2,182 2,205 3,543 2,085 1,157 3,600 3,000 8089-0000 Employee Assist.Program 5,250 5,250 5,250 6,111 4,604 6,800 6,800 EX30 Total 10,610 11,219 16,603 15,636 9,241 21,100 16,500 EX40 Materials And Supplies 8100-0210 Membership/Publications 30 30 30 30 30 - 30 8110-1201 Medical Supplies 3,921 ------ 8120-0001 Foot Protection Reimb 2,520 ------ EX40 Total 6,471 30 30 30 30 - 30 EX60 Contractual Services 8310-1303 Outplacement Services - 9,000 ----- EX60 Total - 9,000 ----- TOTAL EXPENSES 91,616 86,931 92,580 101,546 72,721 104,200 101,180 Budget Worksheet Village of Menomonee Falls Page 8.8 10/29/15 04:35 PM 100-130 Assessment Of Property Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8100-0000 Office Supplies 217 258 341 101 - 300 200 EX40 Total 217 258 341 101 - 300 200 EX60 Contractual Services 8300-1301 Property List 11,740 11,744 11,788 11,854 5,939 12,000 12,000 8300-1305 DOR Manufactg Assessmt 26,207 25,351 - 23,502 23,423 28,000 25,000 8310-1302 CLT-Support 249,500 249,500 249,500 144,000 111,000 144,000 146,000 EX60 Total 287,447 286,595 261,288 179,356 140,362 184,000 183,000 TOTAL EXPENSES 287,664 286,853 261,629 179,457 140,362 184,300 183,200 Budget Worksheet Village of Menomonee Falls Page 8.9 10/29/15 04:35 PM 100-150 Muni Bldg Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 99,956 93,174 84,550 76,031 65,266 60,975 36,275 8001-0000 Overtime 1,211 739 - 3 - 1,000 - 8002-0000 Part Time Wages 26,626 30,864 33,914 23,262 8,325 11,450 19,450 8004-0000 Temporary Help 4,965 2,527 ----- 8008-0000 Retirement Leave Pay-Out - - - 20,401 - 14,325 15,300 EX10 Total 132,758 127,304 118,464 119,697 73,591 87,750 71,025 EX20 Fringe Benefits 8010-0000 FICA 10,017 9,042 8,860 9,353 5,252 6,725 5,425 8011-0000 Pension-VMF 7,096 6,548 7,924 7,440 5,012 5,975 4,700 8012-0000 Pension-EEE Share 5,311 ------ 8013-0000 Health Insurance 28,841 26,341 27,567 29,874 28,338 34,450 13,775 8013-0020 Health Ins Retiree 15,697 ------ 8014-0000 Dental Insurance 1,523 1,443 1,547 1,568 1,427 1,325 750 8014-0010 Dental Ins Retiree 1,067 ------ 8015-0000 Life Insurance 700 656 753 586 295 250 175 8016-0000 Worker's Comp Insurance 5,937 7,127 6,244 6,510 2,742 3,950 3,325 EX20 Total 76,189 51,157 52,895 55,331 43,066 52,675 28,150 EX30 Employee Training/Expense 8070-0000 Training & Education - - 196 - 145 250 1,000 EX30 Total - - 196 - 145 250 1,000 EX40 Materials And Supplies 8100-0020 Paper/Printing Supplies 12,399 24,954 9,852 8,483 8,046 25,000 14,000 8110-0000 Department Supplies 214 56 399 710 346 1,500 1,000 8110-0100 Small Equip./Tools 25 430 189 181 43 400 200 8110-0200 Small Equipment 280 ------ 8110-1501 Custodial Supplies 11,161 7,505 11,099 12,118 9,908 12,500 12,500 EX40 Total 24,079 32,945 21,539 21,492 18,343 39,400 27,700 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 35,426 33,316 28,304 29,838 31,030 30,000 30,000 8162-4000 RM-Vehicles 202 627 ----- EX44 Total 35,628 33,943 28,304 29,838 31,030 30,000 30,000 EX47 Property & Equipment 8188-3001 Equipment 2,736 ------ EX47 Total 2,736 ------ EX50 Utilities 8200-0010 Light/Power 130,316 127,175 118,773 125,940 86,495 125,000 125,000 8200-0020 Heat (Gas & Oil) 43,651 36,812 39,300 42,479 15,724 60,000 50,000 8200-0030 Water/Sewer VMF 6,550 6,854 6,260 6,636 3,375 7,000 7,000 EX50 Total 180,517 170,841 164,333 175,055 105,594 192,000 182,000 EX51 DPW Activities 8110-4100 Abandoned Haz.Mat.Dispos - 265 ----- EX51 Total - 265 ----- EX60 Contractual Services 8300-0000 Contracts 4,548 38,322 36,090 14,901 23,980 44,600 35,000 8300-1501 Mechanicals Contract 7,688 12,396 14,513 16,787 5,136 13,500 13,500 8300-1502 Custodial Contract - 576 5,558 9,238 16,088 30,000 27,000 EX60 Total 12,236 51,294 56,161 40,926 45,204 88,100 75,500 TOTAL EXPENSES 464,143 467,749 441,892 442,339 316,973 490,175 415,375 Budget Worksheet Village of Menomonee Falls Page 8.10 10/29/15 04:35 PM 100-160 Insurance & Benefits Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX20 Fringe Benefits 8018-0000 Unemployment Compensat 12,862 38,770 33,216 10,334 215 30,000 30,000 EX20 Total 12,862 38,770 33,216 10,334 215 30,000 30,000 EX75 Insurances 8610-0010 Public Officials Insurance 3,286 5,719 5,719 5,719 9,312 5,800 5,800 8610-0011 Employment Practice Liabili - - 3,562 5,190 10,095 5,850 7,500 8610-0012 Crime Policy - - 1,544 1,020 1,844 1,100 2,000 8610-0015 Excess Public Entity 3,485 3,485 ----- 8610-0030 Boiler & Machinery 874 894 905 1,100 1,775 1,200 1,200 8610-0040 Volunteer Insurances 2,748 2,847 2,847 3,157 3,358 3,250 350 8610-0050 Property Damage Insurance 5,614 10,759 17,469 23,670 28,771 23,750 37,000 8610-0060 Property Damage-Vehicles 19,620 20,963 16,335 16,075 30,047 21,050 25,000 8610-0090 Oral Surgery 13,122 32,989 265 ---- 8610-0100 Fitness Reimb DPW 1,550 300 ----- 8610-0500 Fitness Reimb - Fire - - 100 150 - 200 - 8610-0600 AFLAC Fees - 403 500 500 - - - 8610-0700 EFlex FSA - 3,903 2,081 2,774 2,258 2,100 3,000 EX75 Total 50,299 82,262 51,327 59,355 87,460 64,300 81,850 TOTAL EXPENSES 63,161 121,032 84,543 69,689 87,675 94,300 111,850 Budget Worksheet Village of Menomonee Falls Page 8.11 10/29/15 04:35 PM 100-170-171 Judicial Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 119,506 116,395 123,283 135,541 83,056 142,200 165,075 8001-0000 Overtime 1,036 - - 35 9 - - 8008-0000 Retirement Leave Pay-Out ---- 21,316 - - EX10 Total 120,542 116,395 123,283 135,576 104,381 142,200 165,075 EX20 Fringe Benefits 8010-0000 FICA 8,953 8,625 8,722 9,545 7,513 10,875 12,625 8011-0000 Pension-VMF 4,941 5,208 6,300 7,294 4,142 7,575 8,850 8012-0000 Pension-EEE Share 3,822 ------ 8013-0000 Health Insurance 26,394 26,186 26,225 42,469 26,137 44,275 44,375 8014-0000 Dental Insurance 1,417 1,417 1,439 2,221 1,310 2,225 2,400 8015-0000 Life Insurance 168 165 179 200 105 350 275 8016-0000 Worker's Comp Insurance 285 302 343 315 199 275 325 EX20 Total 45,980 41,903 43,208 62,044 39,406 65,575 68,850 EX30 Employee Training/Expense 8070-0000 Training & Education 834 9,483 2,203 1,942 1,120 4,000 4,000 8080-0000 Travel Expenses - 368 259 159 - 500 500 8082-0000 Clerical Allowance - 400 550 600 300 1,000 1,000 EX30 Total 834 10,251 3,012 2,701 1,420 5,500 5,500 EX40 Materials And Supplies 8100-0000 Office Supplies 645 864 477 621 114 1,200 1,200 8100-0170 Charge Card Fees 6,324 4,359 5,205 4,924 4,037 8,000 1,000 8100-0205 Legal Resources ----- 2 0 0 2 0 0 8100-0210 Membership/Publications - - 119 100 - 300 300 8110-1701 Transcripts ----- 2 0 0 2 0 0 8110-1702 Translators - 19 ----- EX40 Total 6,969 5,242 5,801 5,645 4,151 9,900 2,900 EX47 Property & Equipment 8190-9000 Rev Capital Fund Payment ------ 8,939 EX47 Total ------ 8,939 EX60 Contractual Services 8300-5001 Consulting Services 12,416 ------ 8310-0040 Witness Fees (15) - - - (15) - - EX60 Total 12,401 - - - (15) - - TOTAL EXPENSES 186,726 173,791 175,304 205,966 149,343 223,175 251,264 Budget Worksheet Village of Menomonee Falls Page 8.12 10/29/15 04:35 PM 100-170-172 Legal Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 140,360 151,119 172,764 185,663 139,598 198,375 210,100 8002-0000 Part Time Wages 3,200 2,720 - 118 15,892 3,500 - 8004-0000 Temporary Help 13,419 20,707 7,023 4,816 - 20,375 20,375 8008-0000 Retirement Leave Pay-Out - - 22,183 ---- EX10 Total 156,979 174,546 201,970 190,597 155,490 222,250 230,475 EX20 Fringe Benefits 8010-0000 FICA 11,676 12,455 15,004 14,129 11,612 17,000 17,625 8011-0000 Pension-VMF 7,564 8,765 11,227 12,914 9,493 13,500 13,875 8012-0000 Pension-EEE Share 5,550 ------ 8013-0000 Health Insurance 20,256 20,096 29,477 37,427 29,258 38,275 38,300 8014-0000 Dental Insurance 1,134 1,134 1,679 1,987 1,490 2,000 2,075 8015-0000 Life Insurance 769 927 725 727 550 750 1,050 8016-0000 Worker's Comp Insurance 499 480 603 486 310 450 450 EX20 Total 47,448 43,857 58,715 67,670 52,713 71,975 73,375 EX30 Employee Training/Expense 8070-0000 Training & Education 1,543 1,480 909 3,771 2,124 3,800 3,800 8080-0000 Travel Expenses 157 74 482 819 295 1,490 1,490 EX30 Total 1,700 1,554 1,391 4,590 2,419 5,290 5,290 EX40 Materials And Supplies 8100-0205 Legal Resources 11,172 9,998 11,218 11,409 7,412 12,800 12,000 8100-0210 Membership/Publications 634 647 923 954 862 1,800 1,800 EX40 Total 11,806 10,645 12,141 12,363 8,274 14,600 13,800 EX60 Contractual Services 8310-0000 Legal Services 11,383 9,570 102,662 61,252 38,510 85,000 75,000 8310-0007 Transcripts 611 - - 3,833 - 1,400 1,400 8310-0008 Filing Fees 403 - 232 345 - 1,000 1,000 8310-0009 Legal- Environmental 235 1,319 ----- 8310-0011 Prosecutor 121,872 58,824 37,881 ---- 8310-0040 Witness Fees ----- 2 5 0 1,050 8310-0041 Labor 23,625 48,285 ----- EX60 Total 158,129 117,998 140,775 65,430 38,510 87,650 78,450 TOTAL EXPENSES 376,062 348,600 414,992 340,650 257,406 401,765 401,390 Budget Worksheet Village of Menomonee Falls Page 8.13 10/29/15 04:35 PM 100-180 Community Life Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES 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 4,300 4,225 4,375 4,450 5,000 5,000 8110-7411 VC-Parade Admin 332 1,064 675 - - 1,000 1,000 EX36 Total 5,632 6,364 5,900 5,375 5,450 7,000 7,000 EX43 Community Events 8110-7401 Community Events 447 2,471 442 452 282 1,000 1,000 8110-7402 Fireworks 14,500 14,500 14,500 17,000 17,000 17,500 17,500 8110-7403 Senior Transportation 55,033 58,270 54,161 50,708 38,703 56,000 56,000 8110-7404 VMF Parades 6,000 6,000 6,000 10,000 6,666 10,000 10,000 8110-7412 ASCAP Music 310 324 334 331 337 350 350 EX43 Total 76,290 81,565 75,437 78,491 62,988 84,850 84,850 TOTAL EXPENSES 81,922 87,929 81,337 83,866 68,438 91,850 91,850 Budget Worksheet Village of Menomonee Falls Page 8.14 10/29/15 04:35 PM 100-190 Financial Services Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 183,244 139,513 157,509 184,493 130,737 205,375 219,050 8001-0000 Overtime - 376 49 55 208 1,250 200 8002-0000 Part Time Wages ---- 5 3 5-- 8008-0015 Retirement Payout 37,562 ------ EX10 Total 220,806 139,889 157,558 184,548 131,480 206,625 219,250 EX20 Fringe Benefits 8010-0000 FICA 16,530 10,586 11,517 13,407 9,492 15,800 16,775 8011-0000 Pension-VMF 10,129 8,037 9,958 12,872 8,912 14,050 14,475 8012-0000 Pension-EEE Share 7,431 ------ 8013-0000 Health Insurance 43,047 32,325 19,293 29,807 35,912 58,525 51,325 8013-0020 Health Ins Retiree 7,848 ------ 8014-0000 Dental Insurance 2,340 1,762 1,506 4,158 1,792 2,925 2,750 8014-0010 Dental Ins Retiree 533 ------ 8015-0000 Life Insurance 721 311 199 261 183 325 400 8016-0000 Worker's Comp Insurance 767 838 516 399 288 425 425 8030-0619 Wage/Bene TID 7 Transfers (902) ------ EX20 Total 88,444 53,859 42,989 60,904 56,579 92,050 86,150 EX30 Employee Training/Expense 8070-0000 Training & Education 516 271 315 270 - 1,300 1,300 8080-0000 Travel Expenses 116 ---- 1 0 0 1 0 0 EX30 Total 632 271 315 270 - 1,400 1,400 EX40 Materials And Supplies 8100-0000 Office Supplies 1,393 1,533 1,349 1,095 1,106 1,900 1,900 8100-0210 Membership/Publications 570 740 475 275 785 800 800 8110-0200 Small Equipment 535 172 303 - 114 500 500 8110-1901 Budget Preparation 188 ------ EX40 Total 2,686 2,445 2,127 1,370 2,005 3,200 3,200 EX47 Property & Equipment 8190-6000 Office Furnishings - 194 ----- EX47 Total - 194 ----- EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 25,872 70,503 78,418 48,954 63,677 75,000 75,000 8300-1902 Management Services 505 505 505 505 - - - 8300-1920 Bank Charges & Fees 10,431 10,589 10,805 13,344 10,051 13,000 13,000 8315-0000 GASB 45 Fees ---- 3,700 - - EX60 Total 36,808 81,597 89,728 62,803 77,428 88,000 88,000 EX70 Other Operating 8450-0000 Penalties & Interest ---- 20,676 - - EX70 Total ---- 20,676 - - EX92 Bond Issue Expenditures 8800-0000 Bond Expenses - - - 167 1,449 2,000 2,000 EX92 Total - - - 167 1,449 2,000 2,000 TOTAL EXPENSES 349,376 278,255 292,717 310,062 289,617 393,275 400,000 Budget Worksheet Village of Menomonee Falls Page 8.15 10/29/15 04:35 PM 100-195 Communication & Info Serv Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 163,322 165,926 171,108 187,284 129,856 181,175 186,425 8001-0000 Overtime 2,890 1,815 2,513 2,698 2,262 2,125 1,700 EX10 Total 166,212 167,741 173,621 189,982 132,118 183,300 188,125 EX20 Fringe Benefits 8010-0000 FICA 12,066 12,234 12,630 13,795 9,631 14,025 14,400 8011-0000 Pension-VMF 8,853 9,945 11,514 13,204 8,993 12,475 12,425 8012-0000 Pension-EEE Share 6,452 - 8 ---- 8013-0000 Health Insurance 43,613 43,268 42,777 47,853 35,753 47,675 46,200 8014-0000 Dental Insurance 2,379 2,379 2,379 2,490 1,784 2,375 2,500 8015-0000 Life Insurance 454 495 515 552 426 650 675 8016-0000 Worker's Comp Insurance 546 625 517 410 255 375 350 EX20 Total 74,363 68,946 70,340 78,304 56,842 77,575 76,550 EX30 Employee Training/Expense 8070-0000 Training & Education - 130 - 29 - 7,000 7,000 8070-0020 Education Reimbursement ----- 5 0 0 5 0 0 8080-0000 Travel Expenses 110 - - 92 - 2,000 2,000 EX30 Total 110 130 - 121 - 9,500 9,500 EX40 Materials And Supplies 8100-0000 Office Supplies 296 251 149 158 184 2,500 2,500 8100-0150 Cabling Supplies 313 82 435 - - 500 500 8100-0155 Security Supplies 1,376 1,399 226 2,407 528 1,000 1,000 8100-0195 A/V - Supplies 186 636 541 501 - 500 500 8100-0210 Membership/Publications ----- 5 0 0 5 0 0 8110-0000 Department Supplies 257 235 205 701 101 2,700 2,700 8110-0200 Small Equipment - 49 79 - - 1,000 1,000 8130-0000 Computer Supplies 29,052 24,950 28,082 31,601 24,260 24,000 24,000 EX40 Total 31,480 27,602 29,717 35,368 25,073 32,700 32,700 EX44 Repair/Maintenance 8160-0195 RM-AV System 249 544 3,495 1,334 1,344 6,000 6,000 8160-0200 RM-Security System 2,159 1,632 3,979 1,971 1,096 10,500 10,500 8160-8002 RM-Cabling 161 5,866 2,948 757 169 9,000 9,000 8162-8000 RM-Computer Hardware 7,028 10,865 10,307 11,346 5,828 14,000 14,000 8162-9000 RM-Telephone System 23,006 49 4,388 3,020 521 5,000 5,000 EX44 Total 32,603 18,956 25,117 18,428 8,958 44,500 44,500 EX45 Lease/Rent Expense 8152-6000 Rent-Off.Eq. 55,428 52,785 59,077 60,263 45,197 71,300 71,300 8152-6005 Rent - Datacenter ----- 30,000 30,000 EX45 Total 55,428 52,785 59,077 60,263 45,197 101,300 101,300 EX47 Property & Equipment 8190-4000 Security System - 10,088 628 8,565 - 10,000 10,000 8190-5000 Telephone System - - 109 891 613 1,500 1,500 8190-6000 Office Furnishings ----- 5 0 0 5 0 0 8190-8000 Computer Hardware 137,279 98,957 75,909 94,849 33,195 260,810 281,350 8190-8095 A/V System 195 3,788 3,405 2,665 - 6,000 6,000 8190-8100 Computer Software 3,825 68,766 52,395 44,306 3,132 24,922 28,100 8190-9000 Rev Capital Fund Payment 4,000 4,000 4,000 2,950 - 2,950 2,950 EX47 Total 145,299 185,599 136,446 154,226 36,940 306,682 330,400 EX50 Utilities 8210-0000 Telephone Service 47,562 48,231 47,893 51,431 36,217 60,000 60,000 8211-0000 Emergency Notification Ser 1,787 1,976 1,463 722 380 1,800 1,800 8211-0001 Alarm Monitoring Service ---- 5 0 0- 1,500 8212-0000 Teletype 3,078 2,994 2,994 2,910 2,994 3,036 3,036 8212-0001 Cellular Data Service 12,369 12,586 12,280 15,942 9,590 15,820 16,980 8212-0003 Cellular Telephone Service 13,208 12,098 9,218 8,785 6,746 10,000 10,000 Budget Worksheet Village of Menomonee Falls Page 8.16 10/29/15 04:35 PM 100-195 Communication & Info Serv Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8212-0004 Internet Service 12,069 23,956 22,440 25,360 19,533 25,194 25,194 8212-0005 WAN Service 25,164 50,576 49,097 50,273 50,070 112,570 112,570 8212-0010 Cable TV Service - - 255 294 361 1,080 1,080 EX50 Total 115,237 152,417 145,640 155,717 126,391 229,500 232,160 EX60 Contractual Services 8160-5000 Microsoft Enterprise Agree 59,448 59,448 59,448 63,953 62,162 68,000 68,000 8213-0002 Website Hosting Service 9,867 12,164 13,569 24,597 24,657 25,000 25,000 8213-0004 Website Development ---- 3 0 0 2,000 2,000 8301-0000 Maintenance and Support 183,644 197,407 204,202 231,896 203,117 270,292 313,390 8302-0000 Consulting 2,468 13,195 72,144 73,874 44,881 43,875 68,250 EX60 Total 255,427 282,214 349,363 394,320 335,117 409,167 476,640 TOTAL EXPENSES 876,159 956,390 989,321 1,086,729 766,636 1,394,224 1,491,875 Budget Worksheet Village of Menomonee Falls Page 8.17 10/29/15 04:35 PM 100-196 Dispatch 911 Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 547,632 588,435 589,351 598,165 410,096 574,925 122,750 8001-0000 Overtime 11,849 13,665 11,652 14,896 - 14,500 2,775 8001-2002 Comp Time ---- 5,245 - - 8002-0000 Part Time Wages - - - 1,630 21,318 24,450 5,750 EX10 Total 559,481 602,100 601,003 614,691 436,659 613,875 131,275 EX20 Fringe Benefits 8010-0000 FICA 41,375 43,930 43,304 44,101 31,611 46,975 10,050 8011-0000 Pension-VMF 30,436 35,605 40,155 42,545 29,693 41,750 8,675 8012-0000 Pension-EEE Share 21,208 ------ 8013-0000 Health Insurance 128,754 116,830 187,797 221,494 133,933 178,575 35,075 8013-0020 Health Ins Retiree 7,842 ------ 8014-0000 Dental Insurance 8,168 8,182 9,571 8,519 6,389 8,525 1,800 8014-0010 Dental Ins Retiree 883 ------ 8015-0000 Life Insurance 1,007 1,152 1,196 1,177 931 1,325 325 8016-0000 Worker's Comp Insurance 1,687 1,487 1,852 1,458 854 1,225 250 EX20 Total 241,360 207,186 283,875 319,294 203,411 278,375 56,175 EX30 Employee Training/Expense 8070-0000 Training & Education 984 1,766 810 707 - 800 - 8070-0020 Education Reimbursement 369 ------ 8090-0000 Uniforms 1,453 ------ EX30 Total 2,806 1,766 810 707 - 800 - EX40 Materials And Supplies 8100-0000 Office Supplies 19 438 95 273 203 500 - 8100-0210 Membership/Publications 215 - - 15 - 250 - 8110-0000 Department Supplies 228 15 - 580 - - - 8110-0003 Alarm Mailing Postage 467 523 577 - 956 - - EX40 Total 929 976 672 868 1,159 750 - EX44 Repair/Maintenance 8160-4100 MCont-Radios 4,500 4,680 4,680 4,680 4,860 4,900 4,900 8162-4100 RM-Radio Equip. 2,650 2,978 1,810 1,119 2,412 2,800 3,000 EX44 Total 7,150 7,658 6,490 5,799 7,272 7,700 7,900 EX47 Property & Equipment 8188-4100 Radio Hardware - 443 - 400 130 400 400 8190-5901 Telephone Accessories - 93 25 - - 200 200 EX47 Total - 536 25 400 130 600 600 TOTAL EXPENSES 811,726 820,222 892,875 941,759 648,631 902,100 195,950 Budget Worksheet Village of Menomonee Falls Page 8.18 10/29/15 04:35 PM 100-200 Police Department Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 4,473,933 4,652,901 4,552,439 4,656,052 3,495,326 4,882,525 5,350,900 8001-0000 Overtime 89,433 84,676 97,595 112,426 44,772 91,225 104,525 8001-2000 Vacation Pay 37,634 35,275 44,767 55,486 34,698 - - 8001-2001 Holiday Pay 34,254 39,489 44,460 53,296 - 102,500 101,475 8001-2002 Comp Time 83,772 48,537 60,832 76,012 22,968 90,550 93,225 8002-0000 Part Time Wages 155,137 160,075 157,289 138,081 100,592 150,000 169,200 8004-0000 Temporary Help 12,425 ------ 8008-0000 Retirement Leave Pay-Out - - 742 31,099 - - - 8008-0015 Retirement Payout 33,017 34,077 39,882 - - - 45,000 EX10 Total 4,919,605 5,055,030 4,998,006 5,122,452 3,698,356 5,316,800 5,864,325 EX20 Fringe Benefits 8010-0000 FICA 368,068 374,886 368,063 374,530 269,003 406,725 447,500 8011-0000 Pension-VMF 571,722 597,416 684,504 505,025 353,399 497,425 519,875 8012-0000 Pension-EEE Share 277,762 268,970 283,126 289,825 199,485 282,825 278,525 8013-0000 Health Insurance 1,062,499 1,039,144 709,175 788,131 687,477 883,925 999,100 8014-0000 Dental Insurance 56,913 56,463 52,335 52,835 41,113 55,175 64,300 8015-0000 Life Insurance 8,381 8,667 8,328 8,514 6,809 9,450 10,750 8016-0000 Worker's Comp Insurance 151,470 183,963 218,606 173,954 111,906 160,850 157,775 8020-0000 VEBA 15,643 16,043 16,314 12,782 12,673 17,500 - 8021-0000 Nationwide - VMF 9,000 9,000 9,000 9,000 - 9,000 9,000 8030-0200 Wage/Bene Tfr-Spec Rev (66,382) (73,995) (16,812) ---- EX20 Total 2,455,076 2,480,557 2,332,639 2,214,596 1,681,865 2,322,875 2,486,825 EX30 Employee Training/Expense 8070-0000 Training & Education 57,139 43,160 49,277 45,216 27,665 45,000 45,000 8070-0020 Education Reimbursement 7,013 2,386 504 7,034 5,300 3,000 5,500 8075-0000 Recruitment & Personnel 1,268 1,656 2,773 2,893 821 1,500 2,000 8076-0000 Employee Exams/Evaluatio - 3,667 5,036 3,806 2,062 2,000 2,000 8080-0000 Travel Expenses 889 497 518 301 245 500 500 8090-0000 Uniforms 40,723 32,532 34,068 37,858 29,904 37,000 37,000 EX30 Total 107,032 83,898 92,176 97,108 65,997 89,000 92,000 EX40 Materials And Supplies 8100-0000 Office Supplies 2,522 3,791 2,963 2,731 1,775 3,000 3,000 8100-0010 Postage 2,920 2,484 3,016 3,088 1,595 2,500 3,000 8100-0025 Printing 3 1,773 1,515 - - 500 500 8100-0170 Charge Card Fees 554 1,309 1,878 2,977 2,642 1,500 3,000 8110-0000 Department Supplies 14,996 9,441 8,355 7,217 6,077 8,000 8,000 8110-0001 Towing & Storage (124) 1,893 1,536 2,148 1,692 1,500 2,000 8110-0002 Red Tags (150) (25) (30) (15) - 100 100 8110-0200 Small Equipment 4,988 5,556 2,962 3,999 2,418 4,000 4,000 8110-0201 Motorcycle Program 3,298 3,141 3,141 3,178 3,178 3,200 - 8110-2001 Investigative Expenses 2,496 2,376 3,017 4,897 3,502 5,000 5,000 8150-0000 Accreditation Expenses 8 500 550 1,767 - 600 650 8170-4000 Gas & Diesel Fuel 137,559 142,641 129,583 121,306 72,844 125,000 120,000 8170-4020 Supplies-Vehicles 117 1,259 487 1,767 872 2,000 2,000 EX40 Total 169,187 176,139 158,973 155,060 96,595 156,900 151,250 EX44 Repair/Maintenance 8162-3000 RM-Equipment 1,831 2,527 4,470 1,696 1,909 2,500 2,000 8162-4000 RM-Vehicles 44,582 39,142 58,689 52,485 42,968 43,000 43,000 8162-4100 RM-Radio Equip. 3,296 2,954 3,000 2,963 1,023 3,000 3,000 EX44 Total 49,709 44,623 66,159 57,144 45,900 48,500 48,000 EX47 Property & Equipment 8188-4000 Vehicle Purchases 98,571 86,650 65,946 85,074 60,472 85,000 85,000 8188-4100 Radio Hardware 770 359 2,000 1,075 - 1,000 1,000 8190-6000 Office Furnishings 1,534 993 838 410 507 1,000 1,000 8190-6400 PD Fixed Assets 4,745 4,002 6,897 10,476 3,378 9,500 9,000 8190-8102 Software Modif/Adjust 475 1,950 1,822 1,874 - - - 8190-9000 Rev Capital Fund Payment 11,250 11,250 11,250 11,243 - - - Budget Worksheet Village of Menomonee Falls Page 8.19 10/29/15 04:35 PM 100-200 Police Department Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EX47 Total 117,345 105,204 88,753 110,152 64,357 96,500 96,000 EX50 Utilities 8200-0010 Light/Power 1,771 1,837 2,716 2,427 1,704 2,000 2,200 8200-0020 Heat (Gas & Oil) 410 1,494 376 751 - 1,000 800 EX50 Total 2,181 3,331 3,092 3,178 1,704 3,000 3,000 EX60 Contractual Services 8160-4200 Waukesha Co 800 Megahrt 10,586 12,666 19,528 128,764 13,680 28,000 28,000 8304-0000 Crossing Guard Contract 89,759 97,985 94,478 92,359 82,363 80,000 82,500 EX60 Total 100,345 110,651 114,006 221,123 96,043 108,000 110,500 EX75 Insurances 8612-0000 Claims Settled 1,436 ------ EX75 Total 1,436 ------ EX98 Transfers Out 8901-0500 Tfr to Debt Service ---- 13,977 - - EX98 Total ---- 13,977 - - TOTAL EXPENSES 7,921,916 8,059,433 7,853,804 7,980,813 5,764,794 8,141,575 8,851,900 Budget Worksheet Village of Menomonee Falls Page 8.20 10/29/15 04:35 PM 100-210 EMS Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries ------ 1,154,175 8001-0000 Overtime ------ 11,050 8002-0000 Part Time Wages ------ 861,325 8008-0000 Retirement Leave Pay-Out ------ 15,000 EX10 Total ------ 2,041,550 EX20 Fringe Benefits 8010-0000 FICA ------ 156,150 8011-0000 Pension-VMF ------ 152,525 8012-0000 Pension-EEE Share ------ 34,225 8013-0000 Health Insurance ------ 262,075 8014-0000 Dental Insurance ------ 13,850 8015-0000 Life Insurance ------ 3,425 8016-0000 Worker's Comp Insurance ------ 73,125 EX20 Total ------ 695,375 EX30 Employee Training/Expense 8070-0003 Training-EMS ------ 11,000 EX30 Total ------ 11,000 EX40 Materials And Supplies 8110-2201 Tech Supplies & Expenses ------ 20,000 8110-2202 Ambulance Supplies ------ 37,500 8170-4000 Gas & Diesel Fuel ------ 25,000 EX40 Total ------ 82,500 EX44 Repair/Maintenance 8162-4000 RM-Vehicles ------ 20,000 EX44 Total ------ 20,000 EX47 Property & Equipment 8190-9000 Rev Capital Fund Payment ------ 49,000 EX47 Total ------ 49,000 EX60 Contractual Services 8110-2204 Ambulance Admin Exp ------ 45,000 8160-4200 Waukesha Co 800 Megahrt ------ 20,000 EX60 Total ------ 65,000 TOTAL EXPENSES ------ 2,964,425 Budget Worksheet Village of Menomonee Falls Page 8.21 10/29/15 04:35 PM 100-220 Fire Department Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 1,034,868 1,061,778 1,113,839 1,198,782 782,783 1,211,650 144,625 8001-0000 Overtime 15,314 12,111 30,298 95,480 18,719 12,475 1,225 8001-2000 Vacation Pay ---- 1,236 - - 8002-0000 Part Time Wages 417,514 406,825 469,757 583,412 544,436 752,825 95,700 8003-2200 POC Firemen Wages 114,622 117,866 3,338 6,549 49,641 150,000 - 8008-0000 Retirement Leave Pay-Out ---- 10,561 - - EX10 Total 1,582,318 1,598,580 1,617,232 1,884,223 1,407,376 2,126,950 241,550 EX20 Fringe Benefits 8010-0000 FICA 120,218 119,394 121,170 170,795 105,589 162,725 18,475 8011-0000 Pension-VMF 179,143 181,884 208,472 156,247 90,216 156,250 18,350 8012-0000 Pension-EEE Share 83,884 83,480 88,199 19,628 10,711 28,175 4,775 8013-0000 Health Insurance 249,766 247,788 188,052 266,549 196,297 287,025 28,150 8014-0000 Dental Insurance 14,569 14,569 13,903 14,266 10,465 15,100 1,675 8015-0000 Life Insurance 2,474 2,755 2,221 2,082 1,389 3,225 485 8016-0000 Worker's Comp Insurance 60,252 64,127 86,340 59,856 50,562 72,675 8,575 8019-0000 ICMA-VMF 9,500 9,500 5,481 ---- EX20 Total 719,806 723,497 713,838 689,423 465,229 725,175 80,485 EX30 Employee Training/Expense 8070-0000 Training & Education - - 540 36 - - - 8070-0002 Training-Admin 3,074 1,380 553 2,580 1,175 1,000 1,000 8070-0003 Training-EMS 8,041 15,590 11,642 11,288 4,566 11,000 - 8070-0004 Training-Fire 9,648 7,319 7,015 5,513 3,620 7,000 7,500 8070-0005 Training-HM 570 ------ 8070-0006 Training-Prev 765 724 1,011 560 15 750 750 8070-0020 Education Reimbursement 2,595 2,763 3,780 - - 3,000 2,500 8070-0021 Volunteer reimbursements 17,309 22,000 127,810 105,560 50 - - 8075-0000 Recruitment & Personnel 4,730 2,040 4,115 2,276 1,709 3,000 3,000 8076-0000 Employee Exams/Evaluatio 10,160 14,655 18,429 15,106 9,289 12,000 12,000 8080-0000 Travel Expenses 100 392 96 - 50 200 200 8090-0000 Uniforms 10,767 12,409 13,045 14,374 9,813 13,000 13,000 EX30 Total 67,759 79,272 188,036 157,293 30,287 50,950 39,950 EX40 Materials And Supplies 8100-0000 Office Supplies 1,398 893 1,077 1,124 739 1,400 1,400 8100-0010 Postage 1,599 1,554 904 896 554 1,500 1,000 8100-0200 Dues & Subscriptions 1,939 1,525 2,221 1,906 1,655 2,000 2,000 8110-0000 Department Supplies 1,008 1,527 3,330 1,227 1,700 1,500 2,000 8110-2201 Tech Supplies & Expenses 14,024 22,067 21,215 10,108 13,694 30,000 15,000 8110-2202 Ambulance Supplies 34,532 36,413 34,171 34,816 26,873 36,000 - 8110-2203 Fire Prevention 1,406 547 1,440 919 997 1,000 1,000 8110-2205 Hazard Material 536 548 700 - - 750 750 8170-2000 Supplies-Building 6,490 6,182 5,499 3,924 4,608 8,500 8,500 8170-4000 Gas & Diesel Fuel 52,294 54,262 51,793 56,001 29,762 45,000 20,000 EX40 Total 115,226 125,518 122,350 110,921 80,582 127,650 51,650 EX44 Repair/Maintenance 8160-4100 MCont-Radios 6,484 2,329 4,955 952 1,786 5,000 4,000 8162-2000 RM-Building & Grounds 37,490 22,667 36,221 25,270 20,264 22,000 22,000 8162-4000 RM-Vehicles 46,230 43,179 75,865 69,609 168,303 155,000 40,000 EX44 Total 90,204 68,175 117,041 95,831 190,353 182,000 66,000 EX45 Lease/Rent Expense 8152-3000 Rent-Equipment - - 2,176 ---- EX45 Total - - 2,176 ---- EX47 Property & Equipment 8186-2501 Station #1 - - 250 ---- 8186-2502 Station #2 197 - 250 ---- 8186-2503 Station #3 327 - 250 ---- Budget Worksheet Village of Menomonee Falls Page 8.22 10/29/15 04:35 PM 100-220 Fire Department Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8186-2504 Station #4 - 208 249 ---- 8188-4100 Radio Hardware 3,880 2,019 2,132 1,236 337 3,500 2,000 8190-6000 Office Furnishings - - 316 - 210 500 500 8190-9000 Rev Capital Fund Payment 68,329 80,757 79,665 85,000 - 246,000 310,000 EX47 Total 72,733 82,984 83,112 86,236 547 250,000 312,500 EX50 Utilities 8200-0010 Light/Power 44,111 46,460 48,797 46,272 31,273 50,000 50,000 8200-0020 Heat (Gas & Oil) 34,689 21,320 30,550 46,351 14,694 43,000 43,000 8200-0030 Water/Sewer VMF 4,439 4,847 5,055 4,174 3,594 6,000 6,000 8200-2201 Alarm System - - 2,100 ---- EX50 Total 83,239 72,627 86,502 96,797 49,561 99,000 99,000 EX60 Contractual Services 8110-2204 Ambulance Admin Exp 37,779 40,607 35,448 50,014 38,664 45,000 - 8160-4200 Waukesha Co 800 Megahrt 10,586 12,666 9,835 128,764 13,680 27,000 7,000 EX60 Total 48,365 53,273 45,283 178,778 52,344 72,000 7,000 EX98 Transfers Out 8901-0500 Tfr to Debt Service ---- 13,977 - - EX98 Total ---- 13,977 - - TOTAL EXPENSES 2,779,650 2,803,926 2,975,570 3,299,502 2,290,256 3,633,725 898,135 Budget Worksheet Village of Menomonee Falls Page 8.23 10/29/15 04:35 PM 100-230 Fire Protection Services Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX70 Other Operating 8430-0000 Hydrant Rental 1,663,828 1,658,233 1,659,499 1,647,366 1,247,528 1,663,371 1,573,861 EX70 Total 1,663,828 1,658,233 1,659,499 1,647,366 1,247,528 1,663,371 1,573,861 TOTAL EXPENSES 1,663,828 1,658,233 1,659,499 1,647,366 1,247,528 1,663,371 1,573,861 Budget Worksheet Village of Menomonee Falls Page 8.24 10/29/15 04:35 PM 100-260 Pest & Weed Control Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 22,370 22,887 23,429 11,969 17,460 24,275 24,750 8001-0000 Overtime 69 - - 30 - - - EX10 Total 22,439 22,887 23,429 11,999 17,460 24,275 24,750 EX20 Fringe Benefits 8010-0000 FICA 1,689 1,707 1,746 893 1,300 1,850 1,900 8011-0000 Pension-VMF 1,212 1,358 1,562 837 1,187 1,650 1,625 8012-0000 Pension-EEE Share 892 - 12 ---- 8013-0000 Health Insurance 5,266 5,236 1,365 726 4,313 5,750 5,575 8014-0000 Dental Insurance 283 283 283 142 213 275 300 8015-0000 Life Insurance 101 100 109 59 113 150 150 8016-0000 Worker's Comp Insurance - - 88 (187) 759 1,100 1,150 EX20 Total 9,443 8,684 5,165 2,470 7,885 10,775 10,700 EX40 Materials And Supplies 8100-0000 Office Supplies - 2 242 ---- 8100-0220 Notices & Publications 13 ------ EX40 Total 13 2 242 ---- EX60 Contractual Services 8300-0000 Contracts 19,499 2,345 5,632 5,636 5,315 - 5,500 EX60 Total 19,499 2,345 5,632 5,636 5,315 - 5,500 TOTAL EXPENSES 51,394 33,918 34,468 20,105 30,660 35,050 40,950 Budget Worksheet Village of Menomonee Falls Page 8.25 10/29/15 04:35 PM 100-280 Emergency Government Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies 40 63 - 113 12 700 700 EX40 Total 40 63 - 113 12 700 700 EX44 Repair/Maintenance 8162-3000 RM-Equipment - 374 716 169 12 750 750 8162-4300 RM-Sirens 3,480 892 3,550 - 960 3,550 3,550 EX44 Total 3,480 1,266 4,266 169 972 4,300 4,300 EX50 Utilities 8200-2801 Recurring Charges 1,358 1,270 698 727 - 698 698 EX50 Total 1,358 1,270 698 727 - 698 698 TOTAL EXPENSES 4,878 2,599 4,964 1,009 984 5,698 5,698 Budget Worksheet Village of Menomonee Falls Page 8.26 10/29/15 04:35 PM 100-290 Other Protection Services Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX30 Employee Training/Expense 8075-0000 Recruitment & Personnel 1,015 633 - - - 500 500 EX30 Total 1,015 633 - - - 500 500 EX40 Materials And Supplies 8110-2901 Police & Fire Commission 14,815 ------ 8110-2902 Prisoner Board 15,878 14,777 20,548 8,826 8,328 15,500 15,500 EX40 Total 30,693 14,777 20,548 8,826 8,328 15,500 15,500 EX60 Contractual Services 8300-2901 HAWS Contract 9,570 9,570 9,570 9,570 9,570 9,570 9,570 EX60 Total 9,570 9,570 9,570 9,570 9,570 9,570 9,570 TOTAL EXPENSES 41,278 24,980 30,118 18,396 17,898 25,570 25,570 Budget Worksheet Village of Menomonee Falls Page 8.27 10/29/15 04:35 PM 100-400 Street Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 1,070,919 957,758 783,032 771,350 527,809 792,500 817,475 8001-0000 Overtime 43,142 36,458 50,344 49,539 32,068 66,025 69,650 8001-2000 Vacation Pay ---- 1,562 - - 8004-0000 Temporary Help 8,141 7,589 - 292 25,665 20,000 10,000 8008-0000 Retirement Leave Pay-Out 22,018 - 14,496 - 1,032 - - EX10 Total 1,144,220 1,001,805 847,872 821,181 588,136 878,525 897,125 EX20 Fringe Benefits 8010-0000 FICA 85,902 75,203 63,923 59,276 43,289 67,200 68,625 8011-0000 Pension-VMF 60,406 57,218 56,632 56,562 38,259 58,375 58,550 8012-0000 Pension-EEE Share 45,379 ------ 8013-0000 Health Insurance 366,912 313,636 238,159 243,694 187,866 264,600 270,125 8014-0000 Dental Insurance 18,855 17,419 13,342 12,716 9,422 13,275 14,675 8015-0000 Life Insurance 3,741 3,738 3,429 2,977 1,945 2,925 3,100 8016-0000 Worker's Comp Insurance 68,893 75,100 40,006 33,052 26,334 37,850 40,200 8030-0000 Wage/Benefit Transfers (5,895) (6,773) (5,850) (1,537) (3,748) (7,000) (5,000) 8030-0740 Wage/Bene Storm Water Ut (397,621) (296,737) (243,723) (285,066) (181,674) (253,330) (253,330) EX20 Total 246,572 238,804 165,918 121,674 121,693 183,895 196,945 EX30 Employee Training/Expense 8070-0000 Training & Education 1,293 141 24 430 - 500 500 8090-0000 Uniforms 7,774 8,087 10,789 13,812 12,935 14,000 14,000 EX30 Total 9,067 8,228 10,813 14,242 12,935 14,500 14,500 EX40 Materials And Supplies 8100-0000 Office Supplies 310 946 216 518 356 500 500 8100-0210 Membership/Publications 389 576 583 928 523 400 400 8110-0000 Department Supplies 5,668 12,408 7,738 9,184 6,067 8,000 8,000 8110-0150 Medium Equip/Tools 7,076 4,695 3,263 99 1,414 3,000 3,000 8110-1201 Medical Supplies 1,624 731 460 ---- 8170-4000 Gas & Diesel Fuel 149,710 70,428 181,168 98,962 76,388 205,000 195,000 8182-1400 Street Light Projects 536 (2,661) 5,300 (8,430) - - - 8182-1401 Traffic Signals 13,334 (443) 7,855 3,540 10,562 10,000 10,000 8182-1402 Signs 18,378 15,284 9,121 12,656 11,520 14,000 14,000 8182-1403 Street Repairs - Small 7,255 9,654 7,075 8,323 6,813 7,500 7,500 8182-1404 Street/Road Maint/Repair 598,425 700,000 700,000 699,139 74,152 700,000 700,000 8182-1407 Priv.Driv.Culvert Repair 876 3,730 3,189 2,790 2,909 3,000 3,000 8182-1410 Pavement Marking 33,329 36,682 36,024 37,168 6,295 38,000 38,000 EX40 Total 836,910 852,030 961,992 864,877 196,999 989,400 979,400 EX44 Repair/Maintenance 8162-1400 RM-St.Lights 7,654 20,401 13,049 (10,360) 42,435 12,000 12,000 8162-4001 RM-Fuel System 14,847 7,956 6,877 1,822 3,751 8,000 8,000 8162-4100 RM-Radio Equip. 551 330 1,192 1,466 1,491 1,000 1,000 EX44 Total 23,052 28,687 21,118 (7,072) 47,677 21,000 21,000 EX45 Lease/Rent Expense 8152-3000 Rent-Equipment 471 216 964 239 1,087 500 500 EX45 Total 471 216 964 239 1,087 500 500 EX47 Property & Equipment 8188-4100 Radio Hardware - 13,619 - - - 500 500 8190-6000 Office Furnishings - 466 ----- 8190-9000 Rev Capital Fund Payment 179,332 180,569 217,339 250,000 - 253,000 440,000 EX47 Total 179,332 194,654 217,339 250,000 - 253,500 440,500 EX50 Utilities 8200-4001 Street Light Power 454,158 456,180 462,189 475,510 345,788 450,000 465,000 8200-4002 Traffic Signal Power 18,536 17,843 17,233 19,283 12,073 18,500 19,000 EX50 Total 472,694 474,023 479,422 494,793 357,861 468,500 484,000 Budget Worksheet Village of Menomonee Falls Page 8.28 10/29/15 04:35 PM 100-400 Street Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EX51 DPW Activities 8110-4000 Mail Box Repair/Replcmnt 1,592 1,626 636 570 422 2,500 2,500 8110-4001 Sand/Salt/Calciumchloride 274,125 339,922 582,596 373,045 214,917 320,000 325,000 8110-4002 Welding Supplies 6,427 7,546 7,066 7,621 2,772 7,000 7,000 8110-4007 Alternative Fuel Supplies 3,924 1,736 449 1,499 418 2,500 2,500 EX51 Total 286,068 350,830 590,747 382,735 218,529 332,000 337,000 EX60 Contractual Services 8300-0000 Contracts - 5,250 68,600 60,490 43,474 125,000 125,000 EX60 Total - 5,250 68,600 60,490 43,474 125,000 125,000 EX70 Other Operating 8209-0000 Diggers Hot Line 11,326 9,661 9,935 10,129 6,987 10,000 10,000 8495-0000 Special Projects 10,792 4,433 17,950 - - 5,000 5,000 EX70 Total 22,118 14,094 27,885 10,129 6,987 15,000 15,000 TOTAL EXPENSES 3,220,504 3,168,621 3,392,670 3,013,288 1,595,378 3,281,820 3,510,970 Budget Worksheet Village of Menomonee Falls Page 8.29 10/29/15 04:35 PM 100-420 Equipment Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 165,616 126,573 151,223 163,205 118,681 165,775 169,100 8001-0000 Overtime 6,393 10,073 10,665 7,832 3,458 11,125 11,350 8001-2000 Vacation Pay ---- 3 1 2-- 8001-2002 Comp Time ---- 1 2 1-- EX10 Total 172,009 136,646 161,888 171,037 122,572 176,900 180,450 EX20 Fringe Benefits 8010-0000 FICA 12,837 10,515 12,152 12,779 9,151 13,525 13,800 8011-0000 Pension-VMF 9,258 8,250 10,807 11,941 8,327 12,025 11,900 8012-0000 Pension-EEE Share 6,853 ------ 8013-0000 Health Insurance 54,233 33,687 30,587 32,450 25,368 33,825 32,775 8014-0000 Dental Insurance 2,960 1,842 1,657 1,644 1,233 1,650 1,725 8015-0000 Life Insurance 410 335 340 363 277 350 350 8016-0000 Worker's Comp Insurance 14,149 16,930 8,186 7,018 5,270 7,575 8,025 EX20 Total 100,700 71,559 63,729 66,195 49,626 68,950 68,575 EX30 Employee Training/Expense 8070-0000 Training & Education 1,164 1,059 579 - 20 1,200 1,200 8090-0000 Uniforms 7,110 8,291 7,839 8,127 6,528 9,500 9,500 EX30 Total 8,274 9,350 8,418 8,127 6,548 10,700 10,700 EX40 Materials And Supplies 8100-0000 Office Supplies 101 - 180 2,731 - - - 8100-0210 Membership/Publications 1,943 1,962 4,571 3,514 1,728 2,000 2,000 8110-0000 Department Supplies 137,818 128,301 127,706 158,526 96,072 150,000 155,000 8110-0009 Plow blade costs 1,951 27,042 26,621 22,633 5,192 22,000 22,000 8110-0100 Small Equip./Tools 593 2,185 2,074 2,985 2,106 2,200 2,200 8110-1201 Medical Supplies - 68 ----- EX40 Total 142,406 159,558 161,152 190,389 105,098 176,200 181,200 EX44 Repair/Maintenance 8162-3000 RM-Equipment 1,866 2,354 21 273 1,412 2,000 1,000 8162-4000 RM-Vehicles 160 3,258 102 ---- 8162-4100 RM-Radio Equip. - 98 ----- EX44 Total 2,026 5,710 123 273 1,412 2,000 1,000 EX47 Property & Equipment 8188-4200 Service Equipment - 3,158 2,407 58,938 - - - EX47 Total - 3,158 2,407 58,938 - - - EX51 DPW Activities 8110-4002 Welding Supplies - 495 234 ---- EX51 Total - 495 234 ---- EX60 Contractual Services 8300-0420 Contract R&M Equipment 9,385 3,127 9,068 41,782 12,038 18,000 20,000 EX60 Total 9,385 3,127 9,068 41,782 12,038 18,000 20,000 TOTAL EXPENSES 434,800 389,603 407,019 536,741 297,294 452,750 461,925 Budget Worksheet Village of Menomonee Falls Page 8.30 10/29/15 04:35 PM 100-440-000 Garages (Combined) Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies - - 276 210 - 3,000 - EX40 Total - - 276 210 - 3,000 - EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds - - 24,621 18,495 21,283 15,000 18,000 EX44 Total - - 24,621 18,495 21,283 15,000 18,000 EX50 Utilities 8200-0010 Light/Power - - 29,208 30,335 17,712 28,000 28,000 8200-0020 Heat (Gas & Oil) - - 33,380 47,770 20,362 43,000 43,000 8200-0030 Water/Sewer VMF - - 3,017 2,991 2,101 4,000 4,000 8200-0040 Utility-Otto Property - - 233 249 218 600 800 8200-0050 Utility-Sunnyside School - - 104 37 - - - 8200-2201 Alarm System - - 419 1,023 921 1,000 1,000 EX50 Total - - 66,361 82,405 41,314 76,600 76,800 TOTAL EXPENSES - - 91,258 101,110 62,597 94,600 94,800 Budget Worksheet Village of Menomonee Falls Page 8.31 10/29/15 04:35 PM 100-440-441 Good Hope Garage Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies 1,713 814 ----- EX40 Total 1,713 814 ----- EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 6,407 10,487 ----- EX44 Total 6,407 10,487 ----- EX50 Utilities 8200-0010 Light/Power 17,451 17,853 ----- 8200-0020 Heat (Gas & Oil) 17,311 13,772 ----- 8200-0030 Water/Sewer VMF 2,284 2,085 ----- 8200-0040 Utility-Otto Property 560 582 ----- 8200-0050 Utility-Sunnyside School - 70 ----- 8200-2201 Alarm System 419 419 ----- EX50 Total 38,025 34,781 ----- TOTAL EXPENSES 46,145 46,082 ----- Budget Worksheet Village of Menomonee Falls Page 8.32 10/29/15 04:35 PM 100-440-442 Water Street Garage Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies 535 1,878 ----- EX40 Total 535 1,878 ----- EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 1,663 7,969 ----- EX44 Total 1,663 7,969 ----- EX50 Utilities 8200-0010 Light/Power 9,218 6,589 ----- 8200-0020 Heat (Gas & Oil) 12,976 11,040 ----- 8200-0030 Water/Sewer VMF 960 679 ----- 8200-2201 Alarm System 419 419 ----- EX50 Total 23,573 18,727 ----- TOTAL EXPENSES 25,771 28,574 ----- Budget Worksheet Village of Menomonee Falls Page 8.33 10/29/15 04:35 PM 100-580-582 Old Falls Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 27,901 11,548 13,256 16,625 4,592 15,000 15,000 EX44 Total 27,901 11,548 13,256 16,625 4,592 15,000 15,000 EX50 Utilities 8200-0010 Light/Power 5,356 6,614 8,972 4,400 2,988 7,000 7,000 8200-0020 Heat (Gas & Oil) 3,438 2,071 2,219 3,544 1,889 4,000 4,000 8200-0030 Water/Sewer VMF 2,877 2,504 1,992 1,944 823 2,200 2,200 8200-2201 Alarm System 1,273 1,225 719 719 719 700 700 EX50 Total 12,944 12,414 13,902 10,607 6,419 13,900 13,900 TOTAL EXPENSES 40,845 23,962 27,158 27,232 11,011 28,900 28,900 Budget Worksheet Village of Menomonee Falls Page 8.34 10/29/15 04:35 PM 100-620 Parks & Forestry Operations Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 264,267 252,861 294,946 267,202 217,875 277,650 299,100 8001-0000 Overtime 8,759 8,368 15,275 11,586 6,037 32,300 22,750 8001-2000 Vacation Pay ---- 1,250 - - 8004-0000 Temporary Help 37,794 32,250 37,732 24,238 4,891 30,000 30,000 8008-0000 Retirement Leave Pay-Out - - - 30,836 - 24,075 - EX10 Total 310,820 293,479 347,953 333,862 230,053 364,025 351,850 EX20 Fringe Benefits 8010-0000 FICA 23,181 21,554 26,027 24,900 17,138 27,850 26,925 8011-0000 Pension-VMF 16,138 15,954 21,415 19,410 15,312 22,700 21,250 8012-0000 Pension-EEE Share 11,819 ------ 8013-0000 Health Insurance 87,329 74,222 78,078 69,088 55,389 67,925 71,575 8014-0000 Dental Insurance 4,618 4,262 4,346 3,584 2,738 3,350 3,825 8015-0000 Life Insurance 793 897 1,208 1,175 1,210 1,275 1,325 8016-0000 Worker's Comp Insurance 20,704 21,051 16,016 14,198 11,031 15,850 15,900 EX20 Total 164,582 137,940 147,090 132,355 102,818 138,950 140,800 EX30 Employee Training/Expense 8070-0000 Training & Education ---- 1 0 0 2 5 0 2 5 0 EX30 Total ---- 1 0 0 2 5 0 2 5 0 EX40 Materials And Supplies 8110-0000 Department Supplies 13,827 10,654 5,679 9,530 4,571 10,000 10,000 8110-1501 Custodial Supplies 1,726 1,010 1,852 5,454 3,335 3,500 5,000 8110-6203 Chemicals 2,474 1,409 1,496 1,736 2,448 1,600 1,600 8170-4000 Gas & Diesel Fuel 28,383 22,479 24,814 22,316 11,602 22,000 22,000 8182-1402 Signs 1,490 927 827 863 3,792 2,500 5,000 8182-1620 Misc Park Improvements 94 299 70 1,454 1,429 1,000 1,000 8182-1623 Park Vandalism 1,668 (391) 797 (3,831) (1,777) 1,000 1,000 EX40 Total 49,662 36,387 35,535 37,522 25,400 41,600 45,600 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 3,415 2,863 2,385 2,202 3,332 3,000 3,000 8162-4000 RM-Vehicles 30,838 22,836 18,722 30,757 14,072 30,000 30,000 8162-4100 RM-Radio Equip. 124 100 ----- EX44 Total 34,377 25,799 21,107 32,959 17,404 33,000 33,000 EX46 Forestry 8110-6202 Forestry Supplies 1,766 3,088 925 2,046 519 1,000 1,000 8110-6205 Forestry Chemicals 338 566 378 393 575 500 500 8182-1621 Plants And Shrubs 938 506 369 - - 500 500 8182-1622 Landscape/Restorations 336 ------ 8182-1624 Insect & Disease 250 12 - 307 513 500 500 8182-1625 Trees 696 153 188 626 1,316 500 500 8182-1626 Invasive Species Control - - 9,341 17,196 11,676 20,000 25,000 EX46 Total 4,324 4,325 11,201 20,568 14,599 23,000 28,000 EX47 Property & Equipment 8180-9620 Land Acq - Parks - - - 142,817 - - - EX47 Total - - - 142,817 - - - EX50 Utilities 8200-0010 Light/Power 37,688 30,727 32,601 37,262 25,155 30,000 32,000 8200-0020 Heat (Gas & Oil) 9,858 5,234 7,054 7,417 3,026 8,000 8,000 8200-0030 Water/Sewer VMF 11,449 13,679 7,241 7,714 5,397 10,000 8,000 8220-2201 Alarm System 419 419 ----- EX50 Total 59,414 50,059 46,896 52,393 33,578 48,000 48,000 EX60 Contractual Services 8300-0420 Contract R&M Equipment 3,444 ------ Budget Worksheet Village of Menomonee Falls Page 8.35 10/29/15 04:35 PM 100-620 Parks & Forestry Operations Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8300-0620 Contract Lawn Care 42,852 44,860 79,177 70,204 75,853 80,000 111,000 8300-0621 Contract Tree Maintenance - 9,337 30,359 32,021 8,288 25,000 25,000 EX60 Total 46,296 54,197 109,536 102,225 84,141 105,000 136,000 TOTAL EXPENSES 669,475 602,186 719,318 854,701 508,093 753,825 783,500 Budget Worksheet Village of Menomonee Falls Page 8.36 10/29/15 04:35 PM 100-640 Parks Projects Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX48 Park Projects 8110-6401 Portable Toilet Rental 2,737 2,731 3,039 3,307 3,937 3,000 3,000 8110-6402 Christmas Decorations 1,426 339 5,159 544 - 800 800 8182-1641 Impr-Ball Diamond 6,203 9,746 9,196 7,034 5,051 7,000 7,000 8182-1642 Impr-Lime Kiln Park - 12,220 40 - 3,251 500 500 8182-1643 Impr-M.River Pkwy. 5,272 191 - - - 500 500 8182-1644 Impr-Riverside Park - - 9 - - 500 500 8182-1645 Impr-Rotary Park 14,124 342 - 500 471 800 800 8182-1646 Impr-Tennis Ct Maint 285 - 2,353 222 1,254 2,000 2,000 8182-1647 Impr-Village Park 695 4,957 609 271 295 1,000 1,000 8182-1649 Impr-Willowood Park 12,074 1,097 327 391 514 1,000 1,000 8182-1651 Impr-Parkland Misc. - 3,556 - 500 336 1,000 1,000 8182-1652 Impr-Oakwood Park 14,174 702 791 586 1,356 1,000 1,000 8182-1653 Impr-Mill Pond Park 390 1,536 619 1,518 36 500 500 8182-1659 River's Edge Park - 1,064 184 - 1,200 1,000 1,000 EX48 Total 57,380 38,481 22,326 14,873 17,701 20,600 20,600 TOTAL EXPENSES 57,380 38,481 22,326 14,873 17,701 20,600 20,600 Budget Worksheet Village of Menomonee Falls Page 8.37 10/29/15 04:35 PM 100-750 CDA (Comm.Devel.Auth.) Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 25,959 23,608 24,100 25,449 17,284 24,950 24,475 EX10 Total 25,959 23,608 24,100 25,449 17,284 24,950 24,475 EX20 Fringe Benefits 8010-0000 FICA 1,434 1,365 1,352 1,457 1,275 1,900 1,875 8011-0000 Pension-VMF 1,379 1,407 1,606 1,779 1,175 1,700 1,625 8012-0000 Pension-EEE Share 852 ------ 8013-0000 Health Insurance 2,739 2,717 2,694 2,880 2,251 2,875 3,000 8014-0000 Dental Insurance 304 328 348 378 309 400 400 8015-0000 Life Insurance 68 101 135 139 106 125 125 8016-0000 Worker's Comp Insurance - - 88 6,810 36 50 45 EX20 Total 6,776 5,918 6,223 13,443 5,152 7,050 7,070 EX40 Materials And Supplies 8100-0210 Membership/Publications 75 48 33 - - 200 200 EX40 Total 75 48 33 - - 200 200 EX49 Comm Development 8110-7501 Marketing 3,795 1,195 117 100 - 2,000 2,000 8110-7503 CDA Projects - - 82 ---- 8110-7504 Local Tourism 275 205 261 215 172 500 500 8110-7505 Visitor/Tourist Bureau 15,000 15,000 15,000 1,390 18,445 15,000 15,000 8110-7506 Tourism Reimbursement 30,108 ------ 8110-7901 Chamber Of Commerce - 1,255 1,000 - - 1,500 1,500 EX49 Total 49,178 17,655 16,460 1,705 18,617 19,000 19,000 TOTAL EXPENSES 81,988 47,229 46,816 40,597 41,053 51,200 50,745 Budget Worksheet Village of Menomonee Falls Page 8.38 10/29/15 04:35 PM 100-760 Engineering Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 478,606 454,435 367,111 408,926 288,408 403,575 453,675 8001-0000 Overtime 5,222 7,543 6,760 7,349 7,917 6,250 6,850 8004-0000 Temporary Help 9,391 12,781 7,133 8,105 8,244 13,000 13,000 EX10 Total 493,219 474,759 381,004 424,380 304,569 422,825 473,525 EX20 Fringe Benefits 8010-0000 FICA 37,769 36,037 28,712 31,199 22,479 32,350 36,225 8011-0000 Pension-VMF 25,790 27,794 25,128 28,882 20,147 27,875 30,400 8012-0000 Pension-EEE Share 18,741 ------ 8013-0000 Health Insurance 98,349 104,012 73,646 95,367 65,661 81,500 94,375 8013-0010 Health/Dental Payout 18,078 ------ 8014-0000 Dental Insurance 5,643 6,361 4,735 5,632 3,554 4,750 5,050 8015-0000 Life Insurance 673 691 500 491 380 500 800 8016-0000 Worker's Comp Insurance 1,463 1,371 1,292 472 12,002 17,250 20,225 8030-0210 Wage/Bene MF Transfers (45) - - (790) - - - 8030-0605 Wage/Bene Muni Fac Trans - - (28,813) (14,763) - (1,000) (1,000) 8030-0610 Wage/Bene CP Transfers (373,052) (305,004) (278,453) (361,590) - (265,000) (290,000) 8030-0615 Wage/Bene TID 4 Transfers (874) - (406) ---- 8030-0616 Wage/Bene TID 5 Transfers (711) (36,982) (17,227) (72,635) - - - 8030-0618 Wage/Bene TID 6 Transfers (3,529) ------ 8030-0620 Wage/Bene TID 8 Transfers (12,767) (646) (7,582) (37,576) - (3,000) (3,000) 8030-0621 Wage/Bene TID 9 Transfers (5,142) (254) (1,240) ---- 8030-0630 Wage/Bene TID 10 Transfe (4,194) ------ 8030-0631 Wage/Bene TID 11 Transfe (136) ------ 8030-0720 Wage/Bene WU Transfers (87,104) (137,161) (89,395) (52,168) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (45,054) (22,370) (17,686) (13,873) - (24,000) (24,000) 8030-0740 Wage/Bene Storm Water Ut (66,798) (72,473) (80,642) (74,739) - (44,000) (94,000) EX20 Total (392,900) (398,624) (387,431) (466,091) 124,223 (196,775) (248,925) EX30 Employee Training/Expense 8070-0000 Training & Education 3,445 2,817 3,699 3,780 475 5,000 5,000 8070-0001 Training-Data Base GIS 323 140 80 - - 1,000 1,000 8070-0008 Training-Computer ----- 3 5 4 3 5 4 8080-0000 Travel Expenses - 26 ----- EX30 Total 3,768 2,983 3,779 3,780 475 6,354 6,354 EX40 Materials And Supplies 8100-0000 Office Supplies 628 378 521 249 165 2,300 1,500 8100-0210 Membership/Publications 215 215 309 225 225 900 300 8110-0000 Department Supplies 506 1,099 863 - 581 1,000 1,000 8170-4000 Gas & Diesel Fuel 3,387 4,043 3,749 3,558 2,585 5,000 5,000 EX40 Total 4,736 5,735 5,442 4,032 3,556 9,200 7,800 EX44 Repair/Maintenance 8162-4000 RM-Vehicles 2,106 4,946 2,904 2,256 2,822 3,000 3,000 8162-4100 RM-Radio Equip. 150 ---- 5 0 0 5 0 0 8162-6000 RM-Off.Equip ----- 2,000 2,000 EX44 Total 2,256 4,946 2,904 2,256 2,822 5,500 5,500 EX47 Property & Equipment 8190-9000 Rev Capital Fund Payment 3,570 3,571 3,570 3,572 - 1,472 - EX47 Total 3,570 3,571 3,570 3,572 - 1,472 - EX60 Contractual Services 8300-0000 Contracts 28,912 6,500 4,342 - 21,914 20,000 10,000 8300-0001 Contract GIS Update 187 ------ 8300-1904 Temp Employee Services - - 12,883 630 - - - EX60 Total 29,099 6,500 17,225 630 21,914 20,000 10,000 TOTAL EXPENSES 143,748 99,870 26,493 (27,441) 457,559 268,576 254,254 Budget Worksheet Village of Menomonee Falls Page 8.39 10/29/15 04:35 PM 100-760 Engineering Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget Budget Worksheet Village of Menomonee Falls Page 8.40 10/29/15 04:35 PM 100-770 Zoning/Inspections Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 135,779 141,126 145,605 161,304 123,491 171,950 175,575 8001-0000 Overtime 275 - - 307 - 450 450 8002-0000 Part Time Wages - - - 6,652 7,779 11,500 11,725 8004-0000 Temporary Help 3,880 4,355 4,387 ---- EX10 Total 139,934 145,481 149,992 168,263 131,270 183,900 187,750 EX20 Fringe Benefits 8010-0000 FICA 10,408 10,665 11,072 12,484 9,744 14,075 14,350 8011-0000 Pension-VMF 7,331 8,292 9,595 11,271 8,397 11,725 11,625 8012-0000 Pension-EEE Share 5,379 - 12 ---- 8013-0000 Health Insurance 40,401 40,132 43,448 47,187 35,980 54,775 46,500 8014-0000 Dental Insurance 2,198 2,201 2,201 2,342 1,782 2,725 2,500 8015-0000 Life Insurance 667 659 701 926 731 1,075 1,025 8016-0000 Worker's Comp Insurance 441 409 429 (629) 3,168 4,550 4,825 EX20 Total 66,825 62,358 67,458 73,581 59,802 88,925 80,825 EX30 Employee Training/Expense 8070-0000 Training & Education - 830 365 784 314 2,000 2,000 8080-0000 Travel Expenses - - 25 ---- EX30 Total - 830 390 784 314 2,000 2,000 EX40 Materials And Supplies 8100-0000 Office Supplies - 2,703 2,035 724 323 1,000 1,000 8100-0050 Records Management - 19 ----- 8100-0210 Membership/Publications 488 92 78 75 - 200 200 8100-0220 Notices & Publications 719 540 1,094 1,048 300 800 500 8110-0000 Department Supplies - 555 667 1,413 1,808 1,000 1,500 8110-7701 Building Seals 1,520 - - - 1,979 2,000 2,000 8110-7702 House Numbers 679 - 472 1,472 - 1,500 1,500 8170-4000 Gas & Diesel Fuel 176 400 272 312 589 500 300 EX40 Total 3,582 4,309 4,618 5,044 4,999 7,000 7,000 EX44 Repair/Maintenance 8160-6000 MCont-Off.Equip. ----- 2 0 0 2 0 0 8162-4000 RM-Vehicles 3 999 78 125 14 500 500 EX44 Total 3 999 78 125 14 700 700 EX60 Contractual Services 8300-2401 Building Inspector 157,987 184,513 189,789 209,360 197,049 209,100 278,063 8300-2402 Weights/Measures Contract 8,000 8,800 8,800 8,800 8,800 9,680 9,680 EX60 Total 165,987 193,313 198,589 218,160 205,849 218,780 287,743 TOTAL EXPENSES 376,331 407,290 421,125 465,957 402,248 501,305 566,018 Budget Worksheet Village of Menomonee Falls Page 8.41 10/29/15 04:35 PM 100-790 Planning Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 177,348 180,181 185,347 191,398 139,960 200,375 223,900 8001-0000 Overtime 41 ------ 8008-0000 Retirement Leave Pay-Out - - 1,758 ---- EX10 Total 177,389 180,181 187,105 191,398 139,960 200,375 223,900 EX20 Fringe Benefits 8010-0000 FICA 12,915 13,502 13,784 14,041 10,369 15,325 17,125 8011-0000 Pension-VMF 9,384 10,832 11,277 12,835 9,517 13,625 14,775 8012-0000 Pension-EEE Share 6,738 ------ 8013-0000 Health Insurance 55,109 54,674 35,208 39,783 27,064 70,975 52,075 8013-0020 Health Ins Retiree 15,697 ------ 8014-0000 Dental Insurance 3,040 3,040 2,134 2,217 1,308 3,575 2,800 8014-0010 Dental Ins Retiree 1,067 ------ 8015-0000 Life Insurance 426 457 277 145 118 400 275 8016-0000 Worker's Comp Insurance 499 469 601 (532) 2,828 4,075 5,075 8030-0619 Wage/Bene TID 7 Transfers (171) ------ EX20 Total 104,704 82,974 63,281 68,489 51,204 107,975 92,125 EX30 Employee Training/Expense 8070-0000 Training & Education 433 1,508 4,254 - 2,280 3,753 4,000 8080-0000 Travel Expenses 79 75 2,402 - 730 300 400 EX30 Total 512 1,583 6,656 - 3,010 4,053 4,400 EX40 Materials And Supplies 8100-0000 Office Supplies 1,394 1,093 668 820 425 1,362 1,350 8100-0050 Records Management 9 516 48 110 87 2,000 2,000 8100-0210 Membership/Publications 1,768 1,198 1,326 555 195 1,500 1,000 8100-0220 Notices & Publications 2,543 1,055 1,924 2,454 233 3,500 3,500 8100-0225 Recording Fees 973 300 390 270 - 1,000 1,000 8110-0000 Department Supplies 32 309 26 - 19 53 50 EX40 Total 6,719 4,471 4,382 4,209 959 9,415 8,900 EX60 Contractual Services 8300-7901 Planning Consultant Fee - - - 25,957 - - - EX60 Total - - - 25,957 - - - TOTAL EXPENSES 289,324 269,209 261,424 290,053 195,133 321,818 329,325 Budget Worksheet Village of Menomonee Falls Page 8.42 10/29/15 04:35 PM 100-800 Debt Service Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses - - 1,240 1,248 - - - EX92 Total - - 1,240 1,248 - - - EX98 Transfers Out 8901-0500 Tfr to Debt Service 2,316,308 2,394,007 2,336,230 2,341,779 - - - EX98 Total 2,316,308 2,394,007 2,336,230 2,341,779 - - - TOTAL EXPENSES 2,316,308 2,394,007 2,337,470 2,343,027 - - - Budget Worksheet Village of Menomonee Falls Page 8.43 10/29/15 04:35 PM 100-910 Other Uses Of Funds Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX70 Other Operating 8978-0000 Loss on Land Resale - - - 105,111 - - - EX70 Total - - - 105,111 - - - EX98 Transfers Out 8901-0215 Tfr to Solid Waste Collectio 216,441 354,564 456,471 495,946 - 603,100 598,500 8901-0400 Tfr to Special Assessment - - 1,212,005 ---- 8901-0605 Tfr to Revolving Capital Fu - 500,000 - 913,175 - - - 8901-0610 Tfr to Capital Projects 95,000 1,095,000 95,000 95,000 - 95,000 95,000 8901-0700 Transfer to Risk Manageme 50,000 ------ EX98 Total 361,441 1,949,564 1,763,476 1,504,121 - 698,100 693,500 TOTAL EXPENSES 361,441 1,949,564 1,763,476 1,609,232 - 698,100 693,500 Budget Worksheet Village of Menomonee Falls Page 8.44 10/29/15 04:35 PM 215-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE40 Intergovernmental 7145-0000 Recycling Grants 70,536 80,065 80,052 79,919 79,945 80,000 60,000 RE40 Total 70,536 80,065 80,052 79,919 79,945 80,000 60,000 RE70 Public Charge For Service 7721-0000 Recycling Prog.Revenue - - - 69 - - - 7723-0050 Garbage Collection Fee 1,190,633 1,226,419 1,230,545 1,234,840 1,237,505 1,235,400 1,242,000 7727-0000 Recycling Carts 2,750 2,900 2,450 3,600 1,600 2,000 2,000 RE70 Total 1,193,383 1,229,319 1,232,995 1,238,509 1,239,105 1,237,400 1,244,000 RE80 Interest Income 7600-0000 Interest Earnings - - - 456 - - - RE80 Total - - - 456 - - - RE85 Miscellaneous 7728-0000 Recycling Rebate 161,973 64,780 20,324 25,610 6,974 12,000 - RE85 Total 161,973 64,780 20,324 25,610 6,974 12,000 - RE92 Transfers In 7801-0100 Tfr from GF 216,441 354,564 456,471 495,946 - 603,100 598,500 7801-0605 Tfr from Muni Fac 18,660 8,394 2,524 ---- RE92 Total 235,101 362,958 458,995 495,946 - 603,100 598,500 TOTAL REVENUES 1,660,993 1,737,122 1,792,366 1,840,440 1,326,024 1,932,500 1,902,500 Budget Worksheet Village of Menomonee Falls Page 8.45 10/29/15 04:35 PM 215-340 Solid Waste Collection Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX51 DPW Activities 8110-4100 Abandoned Haz.Mat.Dispos 1,473 - 221 181 1,100 2,500 2,000 EX51 Total 1,473 - 221 181 1,100 2,500 2,000 EX60 Contractual Services 8300-3401 Garbage Collection 1,126,052 1,174,416 1,212,713 1,247,769 806,639 1,283,000 1,265,000 8300-3402 State Recycling Fee 113,525 113,949 114,447 114,887 76,824 122,500 118,000 8300-3403 Taxes - Dumping 5,354 5,618 9,247 8,892 11,343 7,000 7,000 EX60 Total 1,244,931 1,293,983 1,336,407 1,371,548 894,806 1,412,500 1,390,000 EX70 Other Operating 8300-3405 Erroneous Garbage Fees - 470 526 ---- EX70 Total - 470 526 ---- TOTAL EXPENSES 1,246,404 1,294,453 1,337,154 1,371,729 895,906 1,415,000 1,392,000 Budget Worksheet Village of Menomonee Falls Page 8.46 10/29/15 04:35 PM 215-350 Recycling Expenses Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX20 Fringe Benefits 8030-0000 Wage/Benefit Transfers 5,895 6,773 5,850 1,537 3,748 7,000 5,000 EX20 Total 5,895 6,773 5,850 1,537 3,748 7,000 5,000 EX40 Materials And Supplies 8100-0000 Office Supplies - - 10 ---- 8100-0010 Postage 2,491 2,664 2,983 2,981 3,028 3,000 3,200 8100-0025 Printing ------ 2,800 EX40 Total 2,491 2,664 2,993 2,981 3,028 3,000 6,000 EX51 DPW Activities 8110-3501 Recycling Oper.Supplies 219 197 - - - 200 200 8110-4012 Spring Brush Pick-up 4,043 8,523 6,844 9,144 8,550 10,000 10,000 8110-4101 Household Hazardous Mate 7,113 7,357 7,515 8,169 77 7,000 7,000 EX51 Total 11,375 16,077 14,359 17,313 8,627 17,200 17,200 EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 306 300 300 300 300 300 300 8300-3500 Curbside Recycling 403,805 416,856 431,710 446,581 307,297 490,000 482,000 EX60 Total 404,111 417,156 432,010 446,881 307,597 490,300 482,300 TOTAL EXPENSES 423,872 442,670 455,212 468,712 323,000 517,500 510,500 Budget Worksheet Village of Menomonee Falls Page 8.47 10/29/15 04:35 PM 220-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 1,494,650 1,439,535 1,422,116 1,420,173 1,420,173 1,420,173 1,420,173 RE10 Total 1,494,650 1,439,535 1,422,116 1,420,173 1,420,173 1,420,173 1,420,173 RE40 Intergovernmental 5005-0000 Grants ---- 4 0 0 1,512 2,000 RE40 Total ---- 4 0 0 1,512 2,000 RE60 Fines And Penalties 7340-0000 Collections Fee - - - 420 1,440 4,650 2,320 RE60 Total - - - 420 1,440 4,650 2,320 RE70 Public Charge For Service 7450-0000 Lib.Fines&Receipts 20,639 18,870 20,574 20,307 14,263 22,000 19,000 7451-0000 Copy Mach Rev. Library 2,641 2,072 3,039 4,852 4,461 8,000 5,750 7452-0000 Co Libr Supplement 8,288 7,874 7,480 8,515 12,693 25,385 26,636 7454-0000 Printer revenue 4,501 4,617 4,195 959 - - - 7455-0000 NonResident Cards 750 975 450 750 600 600 750 7456-0000 Vending Machine Reimb. 486 387 359 379 292 350 400 7457-0000 Used Books - Adults 4,566 3,207 4,063 4,497 3,970 4,500 5,000 RE70 Total 41,871 38,002 40,160 40,259 36,279 60,835 57,536 RE80 Interest Income 7600-0000 Interest Earnings 1,355 1,868 1,399 1,196 - 1,400 1,400 RE80 Total 1,355 1,868 1,399 1,196 - 1,400 1,400 RE85 Miscellaneous 7459-0000 Cross County Border Reimb 27,100 30,937 29,129 32,689 31,569 32,700 31,328 7463-0000 Amazon Referral Funds 344 385 259 129 - 300 - 7700-0000 Misc Revenue - - 15 55 569 - - 7705-0000 Misc Donations 147 122 306 160 598 200 800 RE85 Total 27,591 31,444 29,709 33,033 32,736 33,200 32,128 TOTAL REVENUES 1,565,467 1,510,849 1,493,384 1,495,081 1,491,028 1,521,770 1,515,557 Budget Worksheet Village of Menomonee Falls Page 8.48 10/29/15 04:35 PM 220-500 Library Operation Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 611,737 562,111 557,193 561,720 424,422 578,375 622,750 8001-0000 Overtime 485 286 82 155 18 500 525 8002-0000 Part Time Wages 197,999 197,965 233,149 222,969 164,666 245,600 211,550 8004-0000 Temporary Help 573 ---- 5 0 0 5 0 0 8008-0000 Retirement Leave Pay-Out - 46,624 - 32,552 - - 79,000 8009-0100 Allocated Admin Salaries 15,273 9,608 13,132 12,056 - 14,925 15,650 EX10 Total 826,067 816,594 803,556 829,452 589,106 839,900 929,975 EX20 Fringe Benefits 8010-0000 FICA 61,167 61,526 59,273 62,009 43,650 64,250 71,150 8011-0000 Pension-VMF 37,343 39,621 41,647 44,721 32,801 46,225 52,100 8012-0000 Pension-EEE Share 27,255 ------ 8013-0000 Health Insurance 180,921 165,377 155,583 158,636 120,766 161,500 164,200 8014-0000 Dental Insurance 10,462 9,358 9,700 9,278 6,788 9,075 9,900 8015-0000 Life Insurance 2,984 2,879 2,629 2,538 2,038 3,100 2,950 8016-0000 Worker's Comp Insurance 2,241 2,021 2,409 1,925 1,167 1,675 1,775 8018-0000 Unemployment Compensat ---- 2 7 0-- EX20 Total 322,373 280,782 271,241 279,107 207,480 285,825 302,075 EX27 Adult 8140-1001 Adult Cataloged Books 60,203 59,202 53,849 51,005 35,802 63,000 63,000 8140-1002 A-Paperback Books 4,764 4,861 2,596 1,991 1,771 4,000 4,000 8140-1003 A-Serials Reference 22,286 17,979 21,594 17,001 11,923 17,500 17,500 8140-1004 A-Periodicals 11,114 10,769 9,704 10,467 7,927 10,500 10,500 8140-1005 A-Serials Circulating 5,577 5,360 4,321 4,156 3,146 5,000 5,000 8140-1006 A-Video - - - 142 - - - 8140-1007 A-Compact Discs 1,545 1,690 1,582 1,963 1,592 1,600 1,900 8140-1008 A-Other Print Mtls 27 ---- 3 0 0 3 0 0 8140-1009 A-CD ROM Circulating 42 - - 268 - 200 - 8140-1010 A-Govt Printing Off - - 227 35 - - 200 8140-1011 A-Microfilms 630 171 - 228 - 250 250 8140-1012 A-Replacements (263) (782) (1,057) (1,748) (1,350) - - 8140-1014 A-Cassettes 6,236 6,550 7,998 6,394 6,392 7,150 8,000 8140-1015 A-Database Products 5,623 9,126 9,500 9,540 9,405 10,000 7,300 8140-1016 A-Large Type 8,796 6,191 7,585 6,875 6,750 8,000 8,000 8140-1017 A-Reference Books 8,103 4,977 3,689 1,229 67 3,000 3,000 8140-1018 A-DVD 7,330 6,283 7,258 8,950 5,098 9,500 9,500 8140-1019 A-CD Books 9,059 6,575 8,850 9,529 4,674 10,000 10,000 8140-1020 A-E Books - - 5,610 5,610 7,448 7,450 9,000 EX27 Total 151,072 138,952 143,306 133,635 100,645 157,450 157,450 EX28 Young Adult 8142-2001 YA-Cataloged Bks 3,241 3,201 3,343 3,774 2,828 3,600 4,000 8142-2002 YA-Paperback Bks 1,392 1,336 1,280 1,068 981 1,200 1,000 8142-2003 YA-Serials 424 633 295 457 303 600 600 8142-2004 YA-Periodicals 188 209 171 67 35 300 300 8142-2008 YA-Oth Print Mtl 203 165 120 97 73 150 150 8142-2014 YA-Playaways - - 2,687 2,121 1,587 2,700 2,700 8142-2015 YA-Data Base 172 172 172 172 - 200 200 8142-2019 YA-CD Books 976 558 ----- EX28 Total 6,596 6,274 8,068 7,756 5,807 8,750 8,950 EX29 Children 8144-3001 C-Cataloged Books 26,239 23,110 21,656 19,982 14,403 22,000 21,300 8144-3002 C-Paperback Books 3,222 3,417 3,850 2,811 2,045 3,300 3,300 8144-3003 C-Serials 202 61 74 42 - 100 100 8144-3004 C-Periodicals 701 722 711 772 443 900 900 8144-3005 C-Sound Recording ---- 4 0-- 8144-3007 C-Cd's 551 595 316 245 116 400 400 8144-3009 C-Non-Print Matl - 220 655 63 331 600 600 8144-3010 C-Serials Circulating 467 736 938 2,737 216 2,000 2,000 8144-3012 C-Replacements (1,464) (1,506) (902) (2,011) (2,225) - - 8144-3014 C-Cassettes - - 42 - 4,526 5,000 5,000 Budget Worksheet Village of Menomonee Falls Page 8.49 10/29/15 04:35 PM 220-500 Library Operation Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8144-3016 C-CD ROM 380 54 139 72 - 400 100 8144-3017 C-Reference Books - 154 46 - - 200 200 8144-3018 C-DVD 4,588 2,858 2,708 2,865 1,843 2,400 3,400 8144-3019 C-CD Books 1,882 926 912 1,294 904 1,500 1,500 8144-3020 C-Picture Books & CDS 584 246 108 214 443 500 500 EX29 Total 37,352 31,593 31,253 29,086 23,085 39,300 39,300 EX30 Employee Training/Expense 8070-0000 Training & Education 1,683 2,080 1,820 2,210 555 3,000 3,000 8075-0000 Recruitment & Personnel 324 430 314 100 60 600 800 8080-0000 Travel Expenses 1,076 544 723 987 1,034 1,200 1,700 EX30 Total 3,083 3,054 2,857 3,297 1,649 4,800 5,500 EX40 Materials And Supplies 8100-0000 Office Supplies 1,692 1,682 2,063 1,984 1,656 2,500 2,500 8100-0010 Postage 4,443 3,962 2,447 2,108 1,220 3,200 2,200 8100-0020 Paper/Printing Supplies - - 70 308 231 500 3,000 8100-0050 Records Management ----- 1 0 0- 8100-0100 Processing Materials 7,666 4,929 11,823 10,023 11,535 13,000 14,000 8100-0200 Dues & Subscriptions 1,800 1,532 1,565 1,580 - 2,200 2,000 8110-5001 Circ Supplies-Libr 1,389 3,395 778 863 863 4,500 4,500 8110-5002 Public Information 1,759 1,647 1,036 956 1,381 1,400 1,500 8130-0000 Computer Supplies 7,452 6,077 3,382 1,298 110 3,000 3,000 8130-1000 Programming 4,113 3,803 3,204 5,032 5,154 6,283 6,500 EX40 Total 30,314 27,027 26,368 24,152 22,150 36,683 39,200 EX44 Repair/Maintenance 8162-6000 RM-Off.Equip 10,037 5,658 5,737 10,068 3,960 11,000 10,000 8162-8000 RM-Computer Hardware 5,115 2,702 2,718 418 1,361 3,500 3,500 EX44 Total 15,152 8,360 8,455 10,486 5,321 14,500 13,500 EX45 Lease/Rent Expense 8152-6100 Rent-Copier 7,844 7,611 8,481 9,461 4,762 9,000 9,000 EX45 Total 7,844 7,611 8,481 9,461 4,762 9,000 9,000 EX47 Property & Equipment 8188-0000 CapOut-Equipment 1,865 1,532 39,382 - 7,254 14,000 - 8188-0001 Donation Expended (115) (355) ----- 8188-0005 Grant Expended ----- 1,512 2,000 8190-6000 Office Furnishings 3,230 - 2,610 25,098 (1,641) 4,500 4,500 8190-8000 Computer Hardware 19,951 20,688 22,918 37,105 156 27,000 6,500 8190-8100 Computer Software 3,220 14,619 518 125 4,643 5,500 2,900 EX47 Total 28,151 36,484 65,428 62,328 10,412 52,512 15,900 EX50 Utilities 8210-0000 Telephone Service 4,240 4,255 3,990 3,722 2,508 4,500 3,900 8212-0003 Cellular Telephone Service 95 64 19 6 5 10 10 8212-0004 Internet Service 1,560 2,460 3,360 4,860 360 3,400 3,400 EX50 Total 5,895 6,779 7,369 8,588 2,873 7,910 7,310 EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 618 400 400 400 400 400 400 8300-1905 Acq. Title Search 2,250 2,250 2,260 2,294 2,267 2,350 2,400 8300-5000 OCLC Utility 15,000 10,751 ----- 8300-5002 Book News 550 550 550 168 336 350 350 8300-5005 System Maintenance 24,556 38,083 59,031 36,744 33,604 34,000 29,300 8300-5010 Movie licensing 922 755 781 766 804 850 900 8301-0000 Maintenance and Support - - 854 1,569 2,684 7,740 1,500 8310-0050 Collection Agency Fees - - - 752 1,584 4,650 2,320 EX60 Total 43,896 52,789 63,876 42,693 41,679 50,340 37,170 EX75 Insurances 8610-0000 Liability Insurance 2,500 2,500 2,500 7,650 - 7,550 8,150 8610-0030 Boiler & Machinery - - - 475 - 350 350 8610-0050 Property Damage Insurance 6,500 6,500 8,125 5,500 - 6,900 10,500 EX75 Total 9,000 9,000 10,625 13,625 - 14,800 19,000 Budget Worksheet Village of Menomonee Falls Page 8.50 10/29/15 04:35 PM 220-500 Library Operation Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget TOTAL EXPENSES 1,486,795 1,425,299 1,450,883 1,453,666 1,014,969 1,521,770 1,584,330 Budget Worksheet Village of Menomonee Falls Page 8.51 10/29/15 04:35 PM 221-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 317,780 303,300 314,420 327,345 314,665 314,665 284,050 RE10 Total 317,780 303,300 314,420 327,345 314,665 314,665 284,050 RE80 Interest Income 7600-0000 Interest Earnings 455 599 428 395 - 500 500 RE80 Total 455 599 428 395 - 500 500 TOTAL REVENUES 318,235 303,899 314,848 327,740 314,665 315,165 284,550 Budget Worksheet Village of Menomonee Falls Page 8.52 10/29/15 04:35 PM 221-520 Library Bldg.Maint. Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 65,508 50,620 38,980 35,509 7,430 27,575 24,175 8001-0000 Overtime 637 288 - - - 175 - 8002-0000 Part Time Wages 17,751 20,576 22,609 15,508 5,550 7,625 - 8004-0000 Temporary Help 803 1,685 ----- 8008-0000 Retirement Leave Pay-Out - - - 13,601 - 2,525 2,700 EX10 Total 84,699 73,169 61,589 64,618 12,980 37,900 26,875 EX20 Fringe Benefits 8010-0000 FICA 6,357 5,440 4,573 4,787 954 2,900 2,050 8011-0000 Pension-VMF 4,533 3,892 4,101 3,570 885 2,575 1,775 8012-0000 Pension-EEE Share 3,312 ------ 8013-0000 Health Insurance 14,678 12,039 10,457 11,447 3,443 16,350 8,475 8014-0000 Dental Insurance 773 657 587 601 173 550 450 8015-0000 Life Insurance 445 387 374 264 59 90 75 8016-0000 Worker's Comp Insurance 3,949 4,751 3,143 3,584 1,184 1,700 1,250 EX20 Total 34,047 27,166 23,235 24,253 6,698 24,165 14,075 EX40 Materials And Supplies 8100-0020 Paper/Printing Supplies - 65 108 - 1,252 2,000 1,500 8110-0000 Department Supplies - - - 203 - 500 500 8110-0100 Small Equip./Tools 50 - 19 ---- 8110-1501 Custodial Supplies 4,528 3,251 4,254 4,220 2,754 3,500 4,500 EX40 Total 4,578 3,316 4,381 4,423 4,006 6,000 6,500 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 15,271 20,879 25,472 16,554 19,585 20,000 23,000 EX44 Total 15,271 20,879 25,472 16,554 19,585 20,000 23,000 EX50 Utilities 8200-0010 Light/Power 96,096 100,042 97,640 89,527 74,334 95,000 95,000 8200-0020 Heat (Gas & Oil) 27,467 23,552 27,206 35,855 16,033 34,000 34,000 8200-0030 Water/Sewer VMF 5,566 6,831 5,206 4,087 2,435 7,000 6,000 EX50 Total 129,129 130,425 130,052 129,469 92,802 136,000 135,000 EX60 Contractual Services 8300-0000 Contracts 4,313 16,381 25,551 9,534 35,125 30,100 21,600 8300-1501 Mechanicals Contract 6,209 11,054 11,591 10,677 4,234 10,600 10,600 8300-1502 Custodial Contract - 2,184 6,253 29,242 24,486 50,000 46,500 8300-1901 Audit/Acctg. Serv. 599 400 400 400 400 400 400 EX60 Total 11,121 30,019 43,795 49,853 64,245 91,100 79,100 TOTAL EXPENSES 278,845 284,974 288,524 289,170 200,316 315,165 284,550 Budget Worksheet Village of Menomonee Falls Page 8.53 10/29/15 04:35 PM 500-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes ---- 2,374,220 2,374,220 2,356,722 RE10 Total ---- 2,374,220 2,374,220 2,356,722 RE80 Interest Income 7600-0000 Interest Earnings - - - 54 - 1,000 100 RE80 Total - - - 54 - 1,000 100 RE85 Miscellaneous 5100-0000 Proceeds-Bond Issue - 16,200,000 6,780,000 12,275,000 9,975,000 10,025,000 13,955,000 RE85 Total - 16,200,000 6,780,000 12,275,000 9,975,000 10,025,000 13,955,000 RE92 Transfers In 7801-0100 Tfr from GF 2,316,308 2,394,007 2,336,230 2,341,779 27,953 - 27,953 7801-0400 Tfr from SA 608,400 545,043 443,563 285,088 193,254 202,927 167,490 7801-0605 Tfr from Muni Fac 2,090,153 2,139,262 2,027,293 1,845,000 2,086,667 2,078,146 2,080,000 7801-0610 Tfr from CP - 174 ----- 7801-0612 Tfr from TIF#2 573,000 586,844 600,156 587,938 - - - 7801-0615 Tfr from TIF#4 621,201 ------ 7801-0616 Tfr from TIF#5 1,171,263 1,211,786 1,080,091 1,072,047 1,145,781 1,156,375 1,211,563 7801-0618 Transfer from TID 6 931,391 775,286 787,178 9,803,685 207,042 186,872 397,213 7801-0620 Tfr from TID 8 1,119,875 1,807,124 1,888,829 1,904,875 456,328 1,922,844 2,746,918 7801-0621 Tfr from TID # 9 - 33 4,256 6,813 3,406 6,813 6,813 7801-0630 Tfr from TID #10 450 64,135 105,500 382,978 352,804 382,750 290,346 7801-0631 Tfr from TID #11 60 8,057 10,500 10,529 10,500 10,500 10,500 7801-0632 Tfr from TID #12 ---- 12,080 - 28,800 RE92 Total 9,432,101 9,531,751 9,283,596 18,240,732 4,495,815 5,947,227 6,967,596 TOTAL REVENUES 9,432,101 25,731,751 16,063,596 30,515,786 16,845,035 18,347,447 23,279,418 Budget Worksheet Village of Menomonee Falls Page 8.54 10/29/15 04:35 PM 500-800 Debt Service Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX60 Contractual Services 8300-1915 Arbitrage Calc 2,500 ------ EX60 Total 2,500 ------ EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 8,519 9,396 ----- 8800-0003 Bond Issuance Expenses 205,922 393,613 101,998 307,729 398,508 - 245,000 8800-0004 Bond Premium on Issuance (236,519) (1,514,920) (105,298) (609,158) (599,001) - (245,000) EX92 Total (22,078) (1,111,911) (3,300) (301,429) (200,493) - - EX93 Debt - Principal Payments 8810-0000 Principal Payments on Lon - 2,200,000 6,670,416 15,756,416 5,134,369 6,406,416 6,984,369 8810-0003 Current Refunding Paymen - 8,600,000 6,780,000 12,325,000 10,025,000 10,025,000 13,955,000 8810-0004 Advance Refunding Payme - - 8,374,271 ---- 8810-0072 P-2001 GO CIP Budget 400,000 ------ 8810-0076 P-2002 Muni Fac GO 550,000 600,000 ----- 8810-0080 P-2002 CIP GO 325,000 325,000 ----- 8810-0082 P-2003 Muni Fac 650,000 700,000 ----- 8810-0083 P-2003 GO/GF/SA 475,000 525,000 ----- 8810-0086 P-2003 TID5 GO Notes 150,000 175,000 ----- 8810-0087 P-2004 T5 GO 650,000 700,000 ----- 8810-0088 P-2004 CIP GO 150,000 ------ 8810-0093 P-2005 CIP GO 265,000 310,000 ----- 8810-0094 P-2006 CIP GO 363,506 188,506 ----- 8810-0096 P-2007 CIP GO 100,000 150,000 ----- 8810-0098 P-2008 CIP GO 140,910 190,910 ----- 8810-0099 P-2008 TID 4 Refinancing 600,000 ------ 8810-0102 P-2009 CIP GO 119,000 244,000 ----- 8810-0105 P- 2010 TID 2 Refinancing 525,000 ------ 8810-0106 P- 2010 CIP GO 45,000 120,000 ----- 8810-0109 P-2010 TID 8 GO 750,000 ------ 8810-0110 P-2011 CIP GO - 120,000 ----- EX93 Total 6,258,416 15,148,416 21,824,687 28,081,416 15,159,369 16,431,416 20,939,369 EX94 Debt - Interest Payments 8850-0000 Interest Payments on Long - 1,439,998 2,956,177 2,667,067 1,597,614 2,166,460 2,485,688 8850-0072 I-2001 GO CIP Budget 9,400 ------ 8850-0076 I-2002 Muni Fac GO 386,300 187,306 ----- 8850-0080 I-2002 CIP GO 19,338 6,500 ----- 8850-0082 I-2003 Muni Fac 437,506 212,741 ----- 8850-0083 I-2003 GO/GF/SA 50,906 21,000 ----- 8850-0086 I-2003 TID5 GO Notes 9,369 3,325 ----- 8850-0087 I-2004 CIP GO 318,344 152,672 ----- 8850-0088 I-2004 CIP GO 29,406 11,891 ----- 8850-0093 I-2005 CIP GO 69,181 32,106 ----- 8850-0094 I-2006 CIP GO 63,393 27,834 ----- 8850-0096 I-2007 CIP GO 61,406 29,641 ----- 8850-0098 I-2008 CIP GO 111,056 54,339 ----- 8850-0099 I-2008 TID 4 Refinancing 21,000 ------ 8850-0102 I-2009 CIP GO 71,152 34,758 ----- 8850-0104 I-2009 TID 5 BAN 42,550 21,275 ----- 8850-0105 I-2010 TID 2 Refinancing 48,000 18,422 ----- 8850-0106 I-2010 CIP GO 118,084 39,061 ----- 8850-0107 I- 2010 TID 6 GO - Hotel 1,091,849 375,063 ----- 8850-0108 I-2010 TID 6 BAN 17,387 9,600 ----- 8850-0109 I-2010 TID 8 GO 368,875 155,391 ----- 8850-0110 I-2011 CIP GO - 115,148 ----- 8850-0111 I-2011 TIDS 6, 10, 11 - 49,806 ----- 8850-0112 I-2011 TID 8 GO - 14,857 ----- EX94 Total 3,344,502 3,012,734 2,956,177 2,667,067 1,597,614 2,166,460 2,485,688 EX98 Transfers Out Budget Worksheet Village of Menomonee Falls Page 8.55 10/29/15 04:35 PM 500-800 Debt Service Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8901-0100 Tfr To General Fund - - 4,518 3,636 - - - EX98 Total - - 4,518 3,636 - - - TOTAL EXPENSES 9,583,340 17,049,239 24,782,082 30,450,690 16,556,490 18,597,876 23,425,057 Budget Worksheet Village of Menomonee Falls Page 8.56 10/29/15 04:35 PM 605-001 Rev and Exp Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE40 Intergovernmental 7103-0000 Grant Revenues 207,900 ------ RE40 Total 207,900 ------ RE80 Interest Income 7600-0000 Interest Earnings - 528 204 2,795 - 500 1,000 7600-0730 Interest Earnings SU Adva 626 12,045 10,425 8,773 - 7,087 5,367 RE80 Total 626 12,573 10,629 11,568 - 7,587 6,367 RE85 Miscellaneous 7720-0000 Sale Of VMF Property 13,182 - 41,906 49,818 106,918 10,000 7,250,000 RE85 Total 13,182 - 41,906 49,818 106,918 10,000 7,250,000 RE92 Transfers In 7801-0100 Tfr from GF 274,281 787,947 323,624 1,273,740 - 511,222 810,889 RE92 Total 274,281 787,947 323,624 1,273,740 - 511,222 810,889 TOTAL REVENUES 495,989 800,520 376,159 1,335,126 106,918 528,809 8,067,256 EXPENSES EX47 Property & Equipment 8188-1000 CapOut-Administration 426,801 9,040 - - - 98,000 84,000 8188-9220 CapOut-Eq.Fire 784,893 56,187 - 24,278 755,133 740,500 85,000 8188-9400 CapOut-Eq.Public Works 473,769 12,205 364,668 241,731 288,950 365,000 450,000 EX47 Total 1,685,463 77,432 364,668 266,009 1,044,083 1,203,500 619,000 TOTAL EXPENSES 1,685,463 77,432 364,668 266,009 1,044,083 1,203,500 619,000 Budget Worksheet Village of Menomonee Falls Page 8.57 10/29/15 04:35 PM 605-000-210 Muni Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE05 Charges for Services 7716-0000 Tipping Fees - Landfill 3,088,012 4,458,388 2,342,917 2,663,731 2,001,767 2,800,000 2,800,000 RE05 Total 3,088,012 4,458,388 2,342,917 2,663,731 2,001,767 2,800,000 2,800,000 RE80 Interest Income 7600-0000 Interest Earnings 389 2,192 4,608 ---- 7600-0610 Interest on Advance to Gov 1,509 1,523 856 686 - 1,000 800 RE80 Total 1,898 3,715 5,464 686 - 1,000 800 RE85 Miscellaneous 5100-0000 Proceeds-Bond Issue - - - 2,000,000 - - - 7708-0000 Hillside Farms Rental Inco 5,625 5,625 4,453 5,625 3,984 5,625 5,625 RE85 Total 5,625 5,625 4,453 2,005,625 3,984 5,625 5,625 RE92 Transfers In 7801-0200 Tfr from SR - - 86,000 801,979 - 250,000 250,000 RE92 Total - - 86,000 801,979 - 250,000 250,000 TOTAL REVENUES 3,095,535 4,467,728 2,438,834 5,472,021 2,005,751 3,056,625 3,056,425 Budget Worksheet Village of Menomonee Falls Page 8.58 10/29/15 04:35 PM 605-210 Muni Facilities Expenses Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX47 Property & Equipment 8180-1000 Land Aquisitions 1,377 ------ 8182-9000 Land Improvements - 21,990 314,819 12,016 - - - 8186-0000 CapOut-Bldg Improvements 3,795 ------ 8186-9220 Bldg -Fire - - 222,610 3,589,112 2,316,791 - - 8186-9500 CapOut-Bldg Library (18,935) 27,428 ----- EX47 Total (13,763) 49,418 537,429 3,601,128 2,316,791 - - EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 287 800 800 800 800 800 800 8310-0000 Legal Services (148) ------ EX60 Total 139 800 800 800 800 800 800 TOTAL EXPENSES (13,624) 50,218 538,229 3,601,928 2,317,591 800 800 Budget Worksheet Village of Menomonee Falls Page 8.59 10/29/15 04:35 PM 605-800 Transfers Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses - - 880 1,627 1,150 800 2,000 EX92 Total - - 880 1,627 1,150 800 2,000 EX98 Transfers Out 8901-0100 Tfr To General Fund - - 290,000 ---- 8901-0215 Tfr to Solid Waste Collectio 18,660 8,394 2,524 ---- 8901-0500 Tfr to Debt Service 2,090,153 2,139,262 2,027,293 1,845,000 2,086,667 2,078,146 2,080,000 8901-0610 Tfr to Capital Projects 107,300 - 3,952,500 - 70,000 - - 8901-0621 Transfer to TID #9 - 300,000 ----- EX98 Total 2,216,113 2,447,656 6,272,317 1,845,000 2,156,667 2,078,146 2,080,000 TOTAL EXPENSES 2,216,113 2,447,656 6,273,197 1,846,627 2,157,817 2,078,946 2,082,000 Budget Worksheet Village of Menomonee Falls Page 8.60 10/29/15 04:35 PM 700-001 General Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE80 Interest Income 7600-0000 Interest Earnings 1,144 1,334 802 589 - 500 500 7630-0000 Dividend On Investment 32,656 46,981 17,651 28,325 - 28,325 29,000 RE80 Total 33,800 48,315 18,453 28,914 - 28,825 29,500 RE85 Miscellaneous 7770-0001 Insurance Refunds 5,000 13,821 5,372 ---- RE85 Total 5,000 13,821 5,372 ---- RE92 Transfers In 7801-0100 Tfr from GF 50,000 ------ 7801-0221 Tfr from Lib Bldg Maint 21,760 ------ RE92 Total 71,760 ------ TOTAL REVENUES 110,560 62,136 23,825 28,914 - 28,825 29,500 EXPENSES EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 593 ------ 8315-0000 GASB 45 Fees - 8,500 ----- EX60 Total 593 8,500 ----- EX75 Insurances 8610-0000 Liability Insurance 55,723 57,675 49,425 49,163 78,608 48,890 50,000 8610-0001 IBNR-CVMIC (2,195) (11,482) (30,711) 171,902 - - - 8612-0000 Claims Settled 9,689 6,305 18,748 20,884 9,534 15,000 15,000 8612-0200 Damages - Deductible 25,054 11,823 13,244 - - 15,000 15,000 EX75 Total 88,271 64,321 50,706 241,949 88,142 78,890 80,000 TOTAL EXPENSES 88,864 72,821 50,706 241,949 88,142 78,890 80,000 Budget Worksheet Village of Menomonee Falls Page 8.61 10/29/15 04:35 PM 720-001 Revenues and General Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 0499-0001 CIAOC - Developers 390,769 476,722 207,171 1,871,204 - - - 0499-0002 CIAOC - Muni - - - 327,001 - - - RE02 Total 390,769 476,722 207,171 2,198,205 - - - RE05 Charges for Services 0416-0000 Hydrant Rental Revenue 1,600 2,600 2,300 1,685 2,705 2,500 3,000 0416-0001 Sprinkling Meter Install. 4,745 6,599 3,040 2,918 2,145 4,000 2,200 0421-0000 Tower Lease 173,492 182,586 192,254 212,414 99,455 196,300 217,388 0421-0004 Open Records Request 35 ------ 0460-0000 Unmetered Sales Gen Cust 3,162 4,251 4,704 3,366 3,160 4,200 4,200 0461-0000 Res-Meter Sales 2,743,837 3,014,105 2,700,890 2,580,095 1,829,977 2,550,000 2,510,000 0461-0001 Bus-Meter Sales 1,032,223 1,164,136 1,105,608 1,129,124 731,155 950,000 1,050,000 0461-0002 Indus-Meter Sales 479,017 559,921 482,504 454,908 385,628 425,000 466,000 0462-0000 Private Fire Protection 175,653 175,378 179,437 180,776 126,690 179,000 175,000 0463-0000 Hydrant Rental-VMF 1,663,828 1,658,233 1,659,499 1,647,366 1,247,528 1,663,371 1,573,861 0464-0000 Public-Meter Sales 39,390 52,137 39,054 35,851 27,583 29,000 31,500 0464-0001 Muni-Meter Sales 21,809 18,852 14,700 15,104 13,510 18,500 14,700 0470-0000 Penalties 45,594 43,670 44,501 43,624 22,276 40,000 40,000 0471-0000 Services Calls 5,602 14,386 5,727 12,970 1,969 7,500 5,000 0471-0001 Service Calls - Lannon 315 - 1,631 260 1,037 2,000 3,800 0472-0000 Rent-Meters 141,278 147,938 145,220 147,667 94,385 145,000 145,000 0473-0000 ROI-Meters 46,055 53,710 60,934 66,668 - 79,000 70,000 0474-0000 Refunds - 733 (91) (126) (1,852) - - 0474-0009 Other Revenues 594 - 397 652 - 3,000 3,200 RE05 Total 6,578,229 7,099,235 6,642,309 6,535,322 4,587,351 6,298,371 6,314,849 RE08 Other Income (Water Util) 0415-0000 Sale Of Pipe, Fitting Etc 1,611 441 321 593 - 800 800 0415-0001 Sale of Meters, Hydrants - - - - 475 1,340 600 800 0419-0000 Interest Earnings 6,632 6,392 3,925 4,064 840 3,000 5,000 0419-0002 Interest-Impact Fees 2,769 866 223 137 - - - 0419-0003 Interest-Impact Fees Effec 1,747 2,260 921 892 - 2,000 1,000 0422-0010 Impact Fees-Effect 4/10/06 160,188 131,763 167,336 386,730 706,702 175,000 650,000 0423-0000 Water Impact Fees Refund (1,906) - (6,946) (1,906) (4,612) - (2,500) 0423-0010 Refunded Impact Fees (Effe (6,049) ------ 0474-0002 Water Test Kits 2,640 7,720 2,800 9,120 1,926 3,000 2,500 RE08 Total 167,632 149,442 168,580 400,105 706,196 184,400 657,600 RE50 Licenses And Permits 0474-0050 Permit Revenue - - - 765 2,520 - - RE50 Total - - - 765 2,520 - - RE85 Miscellaneous 0421-0002 Scrap Metal Sales 13,147 10,610 9,786 1,602 3,602 7,000 7,000 0430-0000 Gain/Loss on Sale 24,466 (1,575) 9,270 - 5,043 - - 0499-0000 Spec Assessments Collect - 101,217 ----- RE85 Total 37,613 110,252 19,056 1,602 8,645 7,000 7,000 TOTAL REVENUES 7,174,243 7,835,651 7,037,116 9,135,999 5,304,712 6,489,771 6,979,449 EXPENSES EX10 Salaries & Wages 8000-0000 Salaries - - - 874,830 623,617 878,875 889,175 8001-0000 Overtime - - - 89,064 45,704 300 225 8001-2000 Vacation Pay ---- 1,093 - - 8002-0000 Part Time Wages - - - 251 3,815 4,800 4,900 8004-0000 Temporary Help - - - 8,034 3,434 18,000 18,000 8009-9000 Payroll Alloc - Clearing - - - (972,178) (605,199) (901,975) (912,300) EX10 Total - - - 1 72,464 - - EX20 Fringe Benefits 0930-4080 FICA 77,562 70,219 65,628 63,819 - 69,000 - Budget Worksheet Village of Menomonee Falls Page 8.62 10/29/15 04:35 PM 720-001 Revenues and General Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8010-0000 FICA - - - 3,313 49,134 - 69,800 8011-0000 Pension-VMF - - - 3,136 45,908 - 58,925 8013-0000 Health Insurance ---- 198,185 286,800 269,350 8014-0000 Dental Insurance ---- 10,057 14,550 14,775 8015-0000 Life Insurance ---- 2,230 3,125 3,300 EX20 Total 77,562 70,219 65,628 70,268 305,514 373,475 416,150 EX40 Materials And Supplies 0921-0020 Paper/Printing Supplies - - 988 - - 1,500 - EX40 Total - - 988 - - 1,500 - EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds - - - 91 - - - EX44 Total - - - 91 - - - EX65 Operating Expense Source of Supply: 0602-0000 SOS Milwaukee Water 1,473,373 1,577,018 1,411,560 1,507,853 1,096,547 1,539,000 1,550,000 0614-0000 SOS Maint-Wells/Springs - 14,445 81,922 155,764 4,422 25,000 25,000 Total Source of Supply: 1,473,373 1,591,463 1,493,482 1,663,617 1,100,969 1,564,000 1,575,000 Pumping Operations: 0623-0000 Pumping Power Purchased 171,845 176,684 186,235 189,716 124,166 180,000 185,000 0624-0000 Pumping Expenses 85,823 21,604 ----- 0624-0001 L-Pumping Operations 260,470 224,412 198,296 181,925 110,507 193,650 165,775 0626-0000 Pumping Supplies & Exp 14,022 9,054 11,312 14,405 9,906 17,000 15,000 0633-0000 Pumping Maint Equipment - 1,800 1,200 - - 1,200 1,200 0633-0001 L-Pump.Eq.Maint. 73,931 76,484 54,934 63,947 41,726 50,500 58,275 Total Pumping Operations: 606,091 510,038 451,977 449,993 286,305 442,350 425,250 Treatment: 0641-0000 Water Treat-Chemicals 11,952 18,696 22,395 20,960 8,903 30,000 25,000 0642-0000 Watr Treat-Oper Expenses 11,317 10,701 10,176 12,399 11,074 13,000 13,000 0642-0001 L-Treatment Operation 41,530 39,874 39,127 37,061 21,870 35,975 33,775 0652-0001 L-Treat.Eq.Maint. 2,546 2,545 2,430 2,451 979 2,225 2,225 Total Treatment: 67,345 71,816 74,128 72,871 42,826 81,200 74,000 Distribution: 0662-0001 L-T&D Operations 35,425 29,017 16,790 23,133 15,978 15,425 21,075 0663-0001 L-Meters T&D 15,011 7,987 6,356 3,992 3,462 5,850 3,650 0664-0001 L-Cust Installations 59 170 77 551 - 70 500 0670-0000 TD-Maint-Engineering 21,780 5,720 9,000 3,000 - 5,000 - 0671-0000 TD-Maint-Struc/Improvmts 10,161 10,292 8,491 7,544 3,248 11,000 15,500 0671-0001 L-Struc/Impr.Maint. 33 ------ 0672-0000 TD-Maint-Reservoirs 8,492 4,550 8,177 12,341 5,056 6,000 8,000 0672-0001 L-Reservoir Maint 1,548 2,693 751 4,469 2,038 1,075 4,025 0673-0000 TD-Maint-Mains 71,551 60,041 146,236 107,043 52,618 70,000 70,000 0673-0001 L-Mains Maintenance 67,369 80,930 79,008 134,384 34,139 72,425 126,400 0675-0000 TD-Maint-Services 6,946 5,159 6,826 9,064 4,431 6,000 7,000 0675-0001 L-T&D Services 17,439 15,250 11,762 23,646 9,317 11,325 20,775 0676-0000 TD-Maint-Meters 3,349 5,536 11,065 10,603 15,554 16,500 20,000 0676-0001 L-Meter Maintenance (10,904) 7,775 (1,168) 7,410 44,318 61,625 48,800 0677-0000 TD-Maint-Hydrants 38,365 16,498 138,424 12,537 19,095 29,000 29,000 0677-0001 L-Hydrant Maintenance 37,423 35,145 29,096 41,068 19,323 43,000 43,525 Total Distribution: 324,047 286,763 470,891 400,785 228,577 354,295 418,250 Customer Service: 0902-0000 L-Meter Reading 10,940 10,838 12,205 10,556 7,523 11,225 9,625 0903-0000 L-Acctg&Collection 56,753 39,015 40,915 38,180 24,117 37,600 34,800 0903-0010 Postage 8,799 12,970 13,618 16,363 12,207 15,700 16,300 0903-0020 Water Lock Box 6,485 7,362 6,980 10,348 10,789 6,000 14,000 0904-0000 Uncollectible Accounts 2,967 3,372 556 2,910 - 3,500 3,500 0905-0000 Misc Cust Acct Suppl&Exp 7,980 8,718 11,372 12,749 5,186 10,000 8,000 Total Customer Service: 93,924 82,275 85,646 91,106 59,822 84,025 86,225 EX65 Total 2,564,780 2,542,355 2,576,124 2,678,372 1,718,499 2,525,870 2,578,725 EX66 Debt Service 0930-4270 Int-Long Term Debt 287,662 249,746 166,772 146,329 86,976 157,400 180,000 0930-4271 Bond Expense 2,640 1,539 68,420 1,878 2,082 2,500 2,500 Budget Worksheet Village of Menomonee Falls Page 8.63 10/29/15 04:35 PM 720-001 Revenues and General Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 0930-4280 Amort-Discount 66,242 61,178 10,138 (8,615) - (6,900) (10,000) 0930-4281 Amort-Bond Issuance Costs 8,640 9,366 - 14,136 21,386 - 10,000 0930-4282 Amort of Gain/(Loss) on Re - - 34,933 69,867 - 69,900 69,900 0930-4300 Int-Muni Debt 5,436 ------ EX66 Total 370,620 321,829 280,263 223,595 110,444 222,900 252,400 EX90 Wu - Admin. & General 0920-0000 Labor-Admin & General 294,715 370,967 320,524 255,052 180,256 300,475 276,075 0921-0000 Office Supplies/Expenses 11,869 4,889 4,088 3,375 1,840 5,500 7,600 0921-0010 Foot Protection Reimb 1,080 ------ 0921-8000 Computer Hardware 3,639 2,588 3,327 1,298 711 1,900 1,900 0921-8130 Computer Supplies 146 3,335 228 281 219 400 400 0921-8152 Rent-Off. Eq. 1,238 1,486 1,486 1,486 1,114 1,500 1,500 0921-8160 Computer Maintenance 1,844 ------ 0921-8162 RM-Computer Hardware - 188 - 149 22 500 500 0921-8165 Microsoft Enterprise Agree 3,886 3,886 3,886 3,186 3,186 3,200 3,200 0921-8209 Diggers Hot Line 32,901 28,596 29,247 32,088 21,789 28,000 28,000 0921-8210 Telephone Service 4,860 5,157 4,841 4,488 3,056 4,000 4,000 0921-8211 Cellular Data Service 1,844 2,228 2,778 3,689 2,317 3,988 4,000 0921-8212 Pager Service 83 33 ----- 0921-8213 Cellular Telephone Service 2,194 2,177 1,960 2,003 1,235 2,300 2,300 0921-8214 Internet Service - - 910 - - 910 930 0921-8301 Maintenance and Support 22,847 22,838 22,919 24,045 24,781 29,430 26,330 0923-0000 Legal/Acctg-Outside Serv. 40,503 39,612 37,308 62,030 11,201 40,000 40,000 0923-0001 GIS O/S 4,996 5,230 85 37 - - - 0923-0003 Audit and Financial Service - 9,300 15,000 15,450 14,900 10,500 10,500 0923-0011 Inspection Services 3,620 5,162 38,541 40,564 17,155 45,000 45,000 0923-0020 Rate Study 3,373 ---- 4,500 4,500 0924-0000 Property and Liability Insur 23,154 25,648 20,965 17,099 - 15,950 20,500 0925-0000 Workers Comp 42,805 46,452 30,104 20,467 15,389 22,125 22,825 0925-0001 Injuries and Damages ---- 8 9 3-- 0926-8011 Pension VMF 56,985 55,800 60,115 61,603 - 60,025 - 0926-8012 Pension Employee 42,249 - 5 ---- 0926-8013 Health Insurance 316,492 277,665 247,722 243,731 - - - 0926-8014 Dental Insurance 17,231 15,450 13,779 12,747 - - - 0926-8015 Life Insurance 2,778 2,468 2,508 2,726 - - - 0926-8016 OPEB Expense 32,846 29,381 25,874 22,736 - 38,000 30,000 0928-0000 Regulatory Commission Exp - - - 162 - - - 0928-0001 Emer.Planning Notif.Fees - 1,296 ----- 0928-0002 Hazardous Waste Fees 205 205 410 410 410 500 500 0930-0000 Misc General Expenses 7,943 5,337 4,635 5,081 2,585 7,000 7,000 0930-0001 Training - Operations 270 110 - 34 262 500 500 0930-0002 Training - GIS 110 103 10 - - 300 - 0930-0235 Refunds 339 1,440 495 945 135 900 900 0930-4030 Depreciation 1,473,925 1,520,796 1,560,395 1,564,194 1,217,250 1,623,000 1,627,000 0930-4081 Real Estate Taxes 1,203,973 1,292,036 1,393,941 1,259,422 1,125,000 1,500,000 1,330,000 0930-4082 PSC Remainder Assessme 7,164 5,774 7,120 6,045 - 7,500 7,500 0932-0000 Clearing Transportn.Exp. ---- 45,702 - - 0932-0001 Clearing-Deprec.Transport 279 8,262 6,873 3,511 (7) - - EX90 Total 3,664,386 3,795,895 3,862,079 3,670,134 2,691,401 3,757,903 3,503,460 EX97 Capital In Progress 0940-0000 Water Utility Project Expen ---- 93,673 - - EX97 Total ---- 93,673 - - TOTAL EXPENSES 6,677,348 6,730,298 6,785,082 6,642,461 4,991,995 6,881,648 6,750,735 Budget Worksheet Village of Menomonee Falls Page 8.64 10/29/15 04:35 PM 730-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 7785-0002 CIAOC - Developers 365,114 42,748 143,863 1,007,977 - - - 7785-0003 CIAOC - Muni - 5,804 - 194,482 - - - RE02 Total 365,114 48,552 143,863 1,202,459 - - - RE05 Charges for Services 7550-0000 Penalties-Sewer 88,944 83,597 84,176 83,963 41,021 85,000 50,000 7551-0000 Lannon Services 25,266 14,205 17,636 17,537 8,440 24,000 15,000 7552-0000 Harmony Hills LS Revenue 7,000 7,000 7,000 7,000 7,000 7,000 7,000 RE05 Total 121,210 104,802 108,812 108,500 56,461 116,000 72,000 RE10 Property Taxes 7002-0000 Intercept.Sewer 300,000 300,000 300,000 300,000 300,000 300,000 - RE10 Total 300,000 300,000 300,000 300,000 300,000 300,000 - RE71 Vmf - Operations & Maint. 7520-0100 VMF User Chg-Res 1,391,656 1,433,147 1,388,710 1,368,789 873,063 1,340,000 1,302,500 7520-0200 VMF User Chg-NCC 393,855 422,263 401,254 423,526 270,902 380,000 369,500 7520-0300 VMF User Chg DCC 17,890 16,091 13,416 13,065 9,519 11,000 10,700 7520-0400 VMF User Chg-NCI 1,274 1,230 986 918 732 830 800 7520-0500 VMF User Chg-DCI 105,741 98,150 93,386 77,345 68,599 72,000 70,000 7520-0600 VMF User Chg-WCI 30,412 28,190 29,706 34,829 31,330 31,000 30,100 7520-0700 VMF User Chg-WCC 58,160 48,773 56,216 47,215 37,482 24,000 43,000 7520-1100 VMF Bkfd Res.User Charge 73,653 82,076 78,618 80,206 59,484 80,000 78,000 7520-1200 VMF Bkfd NCC User Charg 1,958 2,212 1,916 1,894 1,443 2,000 2,000 7520-2100 VMF Sussex Residental 78,280 85,584 87,752 90,396 62,061 88,000 86,000 7520-2200 VMF Sussex NCC 19,914 22,120 21,076 18,600 9,452 19,000 18,500 RE71 Total 2,172,793 2,239,836 2,173,036 2,156,783 1,424,067 2,047,830 2,011,100 RE73 Sewage Treatment User Chg 7500-0100 MMSD-Residential 1,233,810 1,250,173 1,212,178 1,190,863 764,864 1,160,000 1,130,000 7500-0200 MMSD-NCC 347,034 369,761 351,044 349,588 236,845 330,000 321,000 7500-0300 MMSD-DCC 18,454 17,218 14,036 13,862 10,844 12,000 11,700 7500-0400 MMSD-NCI 1,462 1,359 1,145 1,057 854 980 1,100 7500-0500 MMSD-DCI 92,357 117,530 76,737 65,546 61,899 59,000 63,700 7500-0600 MMSD-WCI 38,080 39,644 39,098 45,890 42,859 42,000 44,600 7500-0700 MMSD-WCC 65,397 60,388 71,123 58,187 42,555 25,000 56,000 7500-1100 Bkfd User Chg-Res 62,904 69,421 66,349 67,716 50,300 68,000 65,800 7500-1200 Bkfd User Chg-NCC 1,731 1,937 1,675 1,656 1,262 1,700 1,800 7500-2100 Sussex User Chg -Res 67,422 72,398 74,088 76,247 52,337 74,000 74,000 7500-2200 Sussex User Chg-NCC 17,894 19,581 18,653 16,448 8,342 17,000 17,000 RE73 Total 1,946,545 2,019,410 1,926,126 1,887,060 1,272,961 1,789,680 1,786,700 RE74 Sewage Treatment Cap.Chg. 7510-0100 MMSD-Res Cap.Recovery 2,661,455 2,718,171 2,630,817 2,595,344 1,588,715 2,500,000 2,500,000 7510-0200 MMSD-NCC Cap.Recovery 733,593 781,978 743,102 737,600 501,673 710,000 717,000 7510-0300 MMSD-DCC Cap.Recovery 33,379 25,883 24,805 24,156 17,597 21,000 23,500 7510-0400 MMSD-NCI Cap.Recovery 2,360 2,278 1,827 1,700 1,357 1,500 1,800 7510-0500 MMSD-DCI Cap.Recovery 195,842 181,667 172,851 143,164 126,971 130,000 139,500 7510-0600 MMSD-WCI Cap.Recovery 56,282 52,170 54,976 64,456 57,982 57,000 62,500 7510-0700 MMSD-WCC Cap.Recovery 46,258 51,467 49,356 48,450 34,342 47,000 47,000 7510-1100 Bkfd Res.Cap Recovery 137,293 152,193 145,698 148,737 110,303 150,000 144,500 7510-1200 Bkfd NCC Cap.Recovery 3,654 4,096 3,548 3,508 2,673 3,700 3,700 7510-2100 Sussex Res Cap Recovery 146,654 158,714 162,747 167,660 114,810 160,000 160,000 7510-2200 Sussex NCC Cap Recovery 37,358 40,945 39,013 34,431 17,498 35,000 33,500 RE74 Total 4,054,128 4,169,562 4,028,740 3,969,206 2,573,921 3,815,200 3,833,000 RE80 Interest Income 7600-0000 Interest Earnings 5,593 5,260 3,427 4,117 - 3,000 4,000 7621-0000 Int-Interceptor Sewer Rs 1,940 1,774 1,011 1,070 - 1,000 1,000 7621-0001 Int-Impact Fees 3,846 1,070 494 371 - - - 7621-0003 Int-Impact Fees Effec 4/10/ 2,186 2,668 1,770 1,009 - 2,500 2,500 7622-9501 Int-Fox River Eq.Reserve 167 193 120 104 - 100 100 7622-9502 Int-MenoRiver Eq.Reserve 210 242 150 130 - 100 100 Budget Worksheet Village of Menomonee Falls Page 8.65 10/29/15 04:35 PM 730-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget RE80 Total 13,942 11,207 6,972 6,801 - 6,700 7,700 RE85 Miscellaneous 7560-0010 Sewer Impact Fee-Effect 4/ 156,430 130,792 171,587 405,928 609,711 175,000 650,000 7561-0000 Sewer Impact Fees Refund (1,866) - (6,868) (1,866) (4,386) - (2,500) 7561-0010 Refunded Impact Fees (Effe (65,228) ------ 7720-0000 Sale Of VMF Property - - - 1,700 740 - 500 7720-0001 Non Operating Revenue - - 38 ---- 7720-0002 Gain/Loss on Disposal - - - (6,350) - - - 7725-0000 Scrap Metal Sales - 6,999 1,263 2,944 970 - 700 7750-0000 Misc Rentals 19,200 19,200 18,000 18,000 - 19,200 19,200 7785-0000 SA-Collected - 194,599 ----- RE85 Total 108,536 351,590 184,020 420,356 607,035 194,200 667,900 TOTAL REVENUES 9,082,268 9,244,959 8,871,569 10,051,165 6,234,445 8,269,610 8,378,400 Budget Worksheet Village of Menomonee Falls Page 8.66 10/29/15 04:35 PM 730-300 Sanitary Sewer & Maint. Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 524,592 516,469 485,734 467,334 317,333 496,950 545,350 8001-0000 Overtime 14,112 14,966 18,051 11,986 4,351 13,750 14,100 8001-2000 Vacation Pay ---- 4 6 9-- 8002-0000 Part Time Wages - - - 251 3,815 4,800 4,900 8004-0000 Temporary Help 7,780 10,719 5,973 11,045 7,620 9,000 9,000 8008-0000 Retirement Leave Pay-Out - - 2,773 ---- EX10 Total 546,484 542,154 512,531 490,616 333,588 524,500 573,350 EX20 Fringe Benefits 8010-0000 FICA 40,261 37,526 36,685 37,939 24,581 40,125 43,850 8011-0000 Pension-VMF 28,461 29,915 33,010 34,070 22,236 34,950 37,150 8012-0000 Pension-EEE Share 20,889 - 1 ---- 8013-0000 Health Insurance 158,707 142,164 129,041 122,012 97,116 148,550 155,550 8013-0010 Health/Dental Payout 8,192 ------ 8013-0001 OPEB Expense (9,169) (8,721) 7,560 4,075 - - - 8014-0000 Dental Insurance 8,813 7,944 7,215 6,451 4,980 7,600 8,600 8015-0000 Life Insurance 1,712 1,612 1,623 1,868 1,284 1,875 2,300 8016-0000 Worker's Comp Insurance 13,208 16,353 13,871 2,191 11,040 15,875 18,150 8030-0140 Wage/Bene GF Transfers 6,544 8,117 10,921 9,919 - 10,000 24,000 8030-0720 Wage/Bene WU Transfers 58,947 52,630 57,250 51,512 43,629 52,075 46,475 EX20 Total 336,565 287,540 297,177 270,037 204,866 311,050 336,075 EX30 Employee Training/Expense 8070-0000 Training & Education 1,400 1,747 79 80 - 500 500 8070-0001 Training-Data Base GIS 110 67 10 - - 267 300 EX30 Total 1,510 1,814 89 80 - 767 800 EX40 Materials And Supplies 8100-0000 Office Supplies 207 501 494 513 39 400 400 8100-0010 Postage 9,541 14,898 16,747 17,510 10,917 20,000 16,600 8110-0000 Department Supplies 4,393 5,965 4,184 4,094 2,922 5,000 5,000 8110-0100 Small Equip./Tools 373 1,912 1,962 1,389 461 1,500 3,000 8110-1111 Lock Box Service Fees 6,485 7,362 6,980 10,348 10,789 6,000 14,000 8110-3002 Mainline Cons/Repair 3,261 150,126 - 9,090 60,839 5,000 5,000 8110-3005 Monitoring Equipment 695 3,236 21,181 12,067 12,806 12,000 15,000 8110-3020 Supplies Shared WU 11,220 7,804 1,221 - - 11,200 11,000 8130-0000 Computer Supplies 238 273 318 514 582 500 500 8170-4000 Gas & Diesel Fuel 13,278 14,579 18,628 20,076 10,137 14,000 14,000 8182-1300 Manhole Repair VMF 38,415 7,789 66,236 9,111 7,998 13,000 15,000 8182-1310 Main Repair 28,486 20,988 13,526 3,381 3,900 21,000 21,000 EX40 Total 116,592 235,433 151,477 88,093 121,390 109,600 120,500 EX44 Repair/Maintenance 8160-8000 MCont-Computer Equipmen ----- 3,100 - 8160-8002 RM-Cabling 1,844 ---- 5 0 0 5 0 0 8162-2000 RM-Building & Grounds 1,063 3,257 1,318 1,831 1,026 2,000 3,000 8162-2530 RM-Lift Station 19,600 43,092 31,960 35,508 17,482 10,500 36,500 8162-3000 RM-Equipment 27,688 7,047 10,268 3,410 4,186 12,000 10,000 8162-4000 RM-Vehicles - 6,350 2,948 3,404 2,078 - 3,000 8162-4100 RM-Radio Equip. 1,810 - 79 - - 500 500 8162-7000 RM-TV Monitoring 8,811 9,358 4,852 4,197 1,284 5,000 5,000 8162-8000 RM-Computer Hardware 171 41 70 149 145 500 500 8300-3001 Sanitary Sewer & Maintena - - - 4,157 - - - EX44 Total 60,987 69,145 51,495 52,656 26,201 34,100 59,000 EX45 Lease/Rent Expense 8152-1001 Rent-501(c)(3) 19,200 19,200 18,000 18,000 - 19,200 19,200 8152-6000 Rent-Off.Eq. 1,238 1,486 1,486 1,486 1,114 1,500 1,500 EX45 Total 20,438 20,686 19,486 19,486 1,114 20,700 20,700 EX47 Property & Equipment Budget Worksheet Village of Menomonee Falls Page 8.67 10/29/15 04:35 PM 730-300 Sanitary Sewer & Maint. Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget 8190-8000 Computer Hardware 4,088 1,339 1,772 1,298 1,473 4,500 2,000 8190-8001 GIS 4,996 4,679 24 37 - - - 8190-8100 Computer Software - - - 819 - 6,000 6,800 EX47 Total 9,084 6,018 1,796 2,154 1,473 10,500 8,800 EX50 Utilities 8200-0010 Light/Power 21,056 1,531 1,511 1,741 1,011 2,000 2,000 8200-0020 Heat (Gas & Oil) 1,881 3,248 7,639 10,429 5,011 13,000 13,000 8200-0030 Water/Sewer VMF 1,087 2,395 1,137 917 245 700 600 8200-3001 Lift Station Power 25,768 28,509 26,926 28,092 17,760 29,000 29,000 8210-0000 Telephone Service 954 956 930 897 600 1,100 1,100 8212-0001 Cellular Data Service 960 1,175 1,389 1,845 1,158 1,704 1,704 8212-0002 Pager Service 51 33 ----- 8212-0003 Cellular Telephone Service 559 729 592 476 322 600 600 8212-0004 Internet Service - - 390 - - 390 400 EX50 Total 52,316 38,576 40,514 44,397 26,107 48,494 48,404 EX60 Contractual Services 8160-5000 Microsoft Enterprise Agree 1,283 1,283 1,283 1,080 1,080 1,100 1,100 8182-1301 Manhole Repair Contractor - - 156 ---- 8182-1305 Interceptor Maint - Lannon - 16,775 14,789 16,505 14,778 17,000 25,000 8182-1315 Interceptor Maint - Brookfiel - - 6,886 6,475 4,472 - 1,000 8300-1401 Engineering Services 9,762 7,259 960 5,055 5,019 5,000 7,000 8300-1901 Audit/Acctg. Serv. 7,671 9,200 7,250 7,250 7,300 6,650 7,500 8300-5001 Consulting Services - - 5,547 456 - 1,000 1,000 8301-0000 Maintenance and Support 24,104 24,088 24,176 24,905 26,029 30,730 28,000 8310-0000 Legal Services 27 7 - - - 50 - EX60 Total 42,847 58,612 61,047 61,726 58,678 61,530 70,600 8077-0000 Foot Protection 360 ------ EX70 Other Operating 8110-3022 Meter Depr.From WU 50% 82,317 86,005 88,534 88,731 67,500 90,000 89,000 8110-3024 R.O.I. Meters-WU 50% 46,055 53,710 60,934 66,668 - 79,000 70,000 8110-3025 Sussex Reserve Cap Asse 1,631 2,380 11,421 5,187 - 10,000 12,000 8209-0000 Diggers Hot Line 32,540 28,468 29,226 31,943 21,277 28,000 28,000 8435-0000 Prior Year Refunds 494 ------ 8436-0000 Uncollectible Accounts 7,138 9,948 1,637 6,347 - 10,000 10,000 8950-0000 Depreciation Expense 1,327,122 1,302,939 1,314,033 1,324,354 1,045,503 1,394,000 1,391,000 8950-0050 Amortization - CWF 252,152 252,152 252,152 252,152 - 252,152 252,152 EX70 Total 1,749,449 1,735,602 1,757,937 1,775,382 1,134,280 1,863,152 1,852,152 EX75 Insurances 8610-0000 Liability Insurance 5,255 5,340 4,335 3,627 - 3,900 5,000 8612-0000 Claims Settled - - 3,280 ---- EX75 Total 5,255 5,340 7,615 3,627 - 3,900 5,000 TOTAL EXPENSES 2,941,887 3,000,920 2,901,164 2,808,254 1,907,697 2,988,293 3,095,381 Budget Worksheet Village of Menomonee Falls Page 8.68 10/29/15 04:35 PM 730-320 Sewage Treatment Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX05 Sewage Treatment User Chg 8320-0000 MMSD-User Charge 1,714,870 1,765,091 1,722,190 1,753,988 1,067,164 1,835,000 1,838,000 8330-0000 Bkfd User Charge 73,927 78,889 54,835 56,884 26,512 75,500 76,000 8340-0000 Sussex User Charge 76,916 91,662 75,032 80,013 62,936 93,500 95,000 EX05 Total 1,865,713 1,935,642 1,852,057 1,890,885 1,156,612 2,004,000 2,009,000 EX06 Sewage Treatment Cap.Chg. 8325-0000 MMSD-Capital Charge 4,548,149 5,138,272 5,288,376 5,378,410 4,775,783 5,580,119 5,490,000 8335-0000 Bkfd Capital Charge - - - 26,370 26,954 73,260 74,000 EX06 Total 4,548,149 5,138,272 5,288,376 5,404,780 4,802,737 5,653,379 5,564,000 TOTAL EXPENSES 6,413,862 7,073,914 7,140,433 7,295,665 5,959,349 7,657,379 7,573,000 Budget Worksheet Village of Menomonee Falls Page 8.69 10/29/15 04:35 PM 730-910 Other Uses Of Funds Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 1,272 64 80 110 100 1,000 100 8800-0010 Amort - Debt Discount 16,809 ------ EX92 Total 18,081 64 80 110 100 1,000 100 EX94 Debt - Interest Payments 8850-0000 Interest Payments on Long - 73,594 63,905 56,043 26,769 50,000 43,000 8850-0035 I-Sussex CWF 6,685 ------ 8850-0039 I-Brkfld CWF 10,406 ------ 8850-0067 I-2000 Revenue Bond 46,129 ------ 8850-0070 I-Brkfld CWF 2001 3,622 ------ 8850-0097 I-Sussex CWF 42,386 ------ 8850-0098 I-2008 CIP GO 13,789 ------ 8850-0110 I-2011 CIP GO 2,890 ------ 8899-0000 Int GF-Debt Repayment 626 12,045 10,425 8,773 - 7,087 5,367 EX94 Total 126,533 85,639 74,330 64,816 26,769 57,087 48,367 EX97 Capital In Progress 8905-0000 Sewer Utility Project Expen ---- 19,824 - - EX97 Total ---- 19,824 - - TOTAL EXPENSES 144,614 85,703 74,410 64,926 46,693 58,087 48,467 Budget Worksheet Village of Menomonee Falls Page 8.70 10/29/15 04:35 PM 740-000 Revenues Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 7785-0002 CIAOC - Developers 215,867 - 483,809 957,724 - - - 7785-0003 CIAOC - Muni - - 595,382 476,074 - - - RE02 Total 215,867 - 1,079,191 1,433,798 - - - RE10 Property Taxes 7000-0000 RE/PP Taxes 931,250 931,250 931,250 931,250 931,250 931,250 931,250 RE10 Total 931,250 931,250 931,250 931,250 931,250 931,250 931,250 RE50 Licenses And Permits 7240-0000 Erosion Cntrl.Permits 30,037 26,410 26,726 27,033 27,514 33,000 45,000 7240-0020 Storm Water Permit Fees 2,200 1,850 1,200 1,600 2,050 4,000 6,000 RE50 Total 32,237 28,260 27,926 28,633 29,564 37,000 51,000 RE80 Interest Income 7600-0000 Interest Earnings 2,573 3,784 2,519 1,708 - 1,000 1,000 RE80 Total 2,573 3,784 2,519 1,708 - 1,000 1,000 RE85 Miscellaneous 7720-0002 Gain/Loss on Disposal (331) - (4,092) (4,172) - - - 7745-0000 Rain Barrel Revenue 3,605 1,625 45 ---- 7765-0000 Stormwater Conference Re 6,200 2,768 600 400 400 400 450 7775-0000 Tree Seedlings Sale 9,617 11,902 ----- 7776-0000 River Clean-Up Revenue 520 520 600 600 600 600 600 7778-0000 Paws Pledge Revenue - 500 ----- 7779-0000 Tamarack Ed Kiosk Reven - 900 ----- RE85 Total 19,611 18,215 (2,847) (3,172) 1,000 1,000 1,050 TOTAL REVENUES 1,201,538 981,509 2,038,039 2,392,217 961,814 970,250 984,300 Budget Worksheet Village of Menomonee Falls Page 8.71 10/29/15 04:35 PM 740-330 Operations & Maintenance Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 183,940 174,029 168,004 173,465 130,670 184,750 131,875 8001-0000 Overtime 282 299 239 259 229 725 200 EX10 Total 184,222 174,328 168,243 173,724 130,899 185,475 132,075 EX20 Fringe Benefits 8010-0000 FICA 13,452 12,910 12,083 12,542 9,648 14,175 10,100 8011-0000 Pension-VMF 9,832 10,379 11,094 12,048 8,916 12,600 8,725 8012-0000 Pension-EEE Share 7,150 - 1 ---- 8013-0000 Health Insurance 28,511 24,746 23,488 25,648 26,177 35,650 27,925 8013-0001 OPEB Expense 2,784 2,542 2,163 1,638 - 3,000 3,000 8014-0000 Dental Insurance 1,570 1,396 1,325 1,368 1,366 1,850 1,600 8015-0000 Life Insurance 320 302 346 379 317 450 400 8016-0000 Worker's Comp Insurance 236 210 517 (859) 3,973 5,700 3,350 8030-0140 Wage/Bene GF Transfers 37,105 26,877 24,424 34,915 - 45,000 94,000 EX20 Total 100,960 79,362 75,441 87,679 50,397 118,425 149,100 EX30 Employee Training/Expense 8070-0000 Training & Education 1,082 55 186 40 110 500 500 EX30 Total 1,082 55 186 40 110 500 500 EX40 Materials And Supplies 8100-0225 Recording Fees 120 - 63 - - 100 50 8110-0000 Department Supplies (25) 1,380 973 641 - 500 750 8110-3000 Rain Barrels 2,531 1,170 ----- 8110-3200 Stormwater Conference Ex 5,636 3,405 212 207 214 500 500 8110-3300 Tree Seedlings Expense 3,161 1,312 ----- 8110-3400 Stormwater Education Exp 435 ---- 5 0 0 5 0 0 8110-3500 River Cleanup Expense 524 648 604 595 597 800 800 8110-3700 Tamarack Ed Kiosk Expens - 900 ----- 8110-4004 Erosion Control Materials 154 ------ 8130-0000 Computer Supplies - 1,905 ----- 8170-4000 Gas & Diesel Fuel 9,317 7,910 6,876 5,616 2,822 8,500 7,500 8182-1405 Storm Sewer Maintenance 3,857 118 2,173 4,728 - 500 3,000 EX40 Total 25,710 18,748 10,901 11,787 3,633 11,400 13,100 EX44 Repair/Maintenance 8162-3000 RM-Equipment - 5,427 5,313 2,929 99 2,500 2,500 EX44 Total - 5,427 5,313 2,929 99 2,500 2,500 EX50 Utilities 8212-0001 Cellular Data Service 480 480 440 520 320 480 480 EX50 Total 480 480 440 520 320 480 480 EX60 Contractual Services 8300-1401 Engineering Services 3,101 2,637 15,830 - - 15,000 5,000 8300-1901 Audit/Acctg. Serv. 3,917 5,500 4,000 3,900 3,550 4,000 4,000 8300-5001 Consulting Services - 1,492 - - - 1,500 10,500 8300-5003 Consulting - GIS 2,352 4,433 25 ---- EX60 Total 9,370 14,062 19,855 3,900 3,550 20,500 19,500 EX70 Other Operating 8110-4006 Storm Watr.Dischg.Permit 5,000 5,000 5,000 5,000 6,500 5,000 6,500 8209-0000 Diggers Hot Line 4,758 4,232 4,277 4,501 3,030 5,000 5,000 8950-0000 Depreciation Expense 518,630 526,441 559,125 603,979 452,997 604,000 652,000 EX70 Total 528,388 535,673 568,402 613,480 462,527 614,000 663,500 TOTAL EXPENSES 850,212 828,135 848,781 894,059 651,535 953,280 980,755 Budget Worksheet Village of Menomonee Falls Page 8.72 10/29/15 04:35 PM 740-335 Public Works Activities Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8700-0000 Leaf Collection 108 642 21,025 32,443 966 22,000 22,000 8705-0000 Sweeping 4,187 6,783 4,088 2,209 990 7,500 7,500 8715-0000 CB & MH Repair 3,705 5,864 1,467 14,111 2,984 5,000 5,000 8720-0000 Curb & Gutter 1,275 102 (40) (106) 75 500 500 8725-0000 Frozen Culverts - - 50 - - 200 200 8735-0000 Culverts/Ditching 11,227 21,514 16,258 5,960 8,049 14,000 14,000 8740-0000 Erosion Control 12,120 7,946 10,729 3,930 3,869 10,000 10,000 8745-0000 Detention Basin Maint. 5,220 70,216 - - - 1,000 1,000 8760-0000 Illicit Discharge ---- 5 9 3 5 0 0 5 0 0 8770-0000 Public Education 3,845 2,755 3,568 3,777 3,846 4,500 5,000 8775-0000 Storm Sewer Monitoring/Sa 985 - 24 - 4 1,500 1,000 EX40 Total 42,672 115,822 57,169 62,324 21,376 66,700 66,700 EX45 Lease/Rent Expense 8152-3000 Rent-Equipment ----- 30,000 30,000 EX45 Total ----- 30,000 30,000 EX51 DPW Activities 8700-0001 Leaf Collection Labor 67,019 94,294 60,466 71,167 2,419 84,000 84,000 8705-0001 Sweeping Labor 45,837 44,065 27,823 39,347 29,939 37,000 37,000 8710-0001 Catch Basin Cleaning Labor 14,752 3,960 16,401 11,683 11,274 13,000 13,000 8715-0001 CB & MH Repair Labor 54,829 8,149 5,809 28,612 27,754 1,400 1,400 8720-0001 Curb & Gutter Labor 95 - 276 - - 700 700 8725-0001 Frozen Culverts Labor 505 218 2,506 2,026 844 700 700 8730-0001 Roadside Debris Labor - - - 1,601 1,015 7,500 7,500 8735-0001 Culverts/Ditching Labor 172,132 122,423 96,277 107,390 100,159 80,000 80,000 8736-0001 Ditch/Detention Pond Mowi 35,458 23,566 33,508 23,018 6,638 22,000 22,000 8740-0001 Erosion Control Labor 505 - - - 114 700 700 8745-0001 Detention Basin M. Labor 2,130 381 657 - 956 1,400 1,400 8750-0001 Waste Oil Program Labor ---- 2 8 1-- 8760-0001 Illicit Discharge Labor 509 ---- 2 3 0 2 3 0 8765-0001 Invest/Elimin. Labor 3,849 - - 221 281 4,700 4,700 EX51 Total 397,620 297,056 243,723 285,065 181,674 253,330 253,330 EX60 Contractual Services 8300-8736 Contracted Det. Pond Mowi ----- 4,000 4,000 EX60 Total ----- 4,000 4,000 TOTAL EXPENSES 440,292 412,878 300,892 347,389 203,050 354,030 354,030 Budget Worksheet Village of Menomonee Falls Page 8.73 10/29/15 04:35 PM 740-910 Other Uses Of Funds Activity Through September 30, 2015 2011 2012 2013 2014 2015 2015 2016 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 320 351 21,237 854 649 450 700 EX92 Total 320 351 21,237 854 649 450 700 EX93 Debt - Principal Payments 8801-0000 Interest Expense 79,426 96,496 114,340 121,640 58,487 111,125 110,000 8801-0100 Int on Advance-General Fu 16,020 13,187 8,746 4,076 - - - EX93 Total 95,446 109,683 123,086 125,716 58,487 111,125 110,000 EX94 Debt - Interest Payments 8850-0003 Amort of Deferred Debt Cos - 465 ----- 8850-0004 Amort of Debt Premium/(Dis - (1,313) (4,191) (5,756) - (5,750) (5,750) EX94 Total - (848) (4,191) (5,756) - (5,750) (5,750) EX97 Capital In Progress 8905-0000 Sewer Utility Project Expen - 25,080 2,798 - 530,498 - - 8905-2230 WIP Equipment - - (2,629) ---- EX97 Total - 25,080 169 - 530,498 - - TOTAL EXPENSES 95,766 134,266 140,301 120,814 589,634 105,825 104,950