2015 Operating Budget

Village of Menomonee Falls Wisconsin 2015 Budget VILLAGE OF MENOMONEE FALLS 2015 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. ACCOUNT GROUPS: GENERAL FIXED ASSETS Used to record the original cost of general fixed assets and infrastructure GENERAL LONG-TERM DEBT Used to record non-Proprietary Fund debt 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, 1.03% plus 50% of TID #2 increment which amounts to 0.33%. 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 Elected Officials: Term Village Board: Title Expiration Randall R. Newman President April 2015 Stephen C. Raymonds Trustee April 2016 Bonnie Lemmer Trustee April 2016 Jeremy Walz Trustee April 2016 Katie Kress Trustee April 2017 Joseph Helm Trustee April 2017 Chris Smolik Trustee April 2017 Administration: Village Manager Mark S. Fitzgerald Assistant Village Manager, Director of Public Works Arlyn R. Johnson Assistant Village Manager, Director of Protective Services, Police Chief Anna M. Ruzinski Village Attorney Michael J. Morse Clerk/Treasurer Janice K. Moyer Finance Director Jason A. Kaczmarek Certified Public Accountants: Reilly, Penner & Benton, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Hutchinson, Schockey, Erley & Co., Milwaukee, Wisconsin Page 1.5 VILLAGE OF MENOMONEE FALLS Functional Organization Chart Chapter 2 BUDGET SUMMARIES Property Tax Summary Page 2.1 Tax Rate Summary Page 2.2 Property Valuation Summary Page 2.3 General Operating Budget Summary Page 2.4 General Fund Balance and Working Capital Page 2.5 Long Term Debt Summary Page 2.6 Outstanding Debt Information Page 2.7 Principal Maturities of Long-Term Debt Page 2.8 Interest Payments Due on Long-Term Debt Page 2.9 Principal and Interest Due on Long-Term Debt Page 2.10 Page 2.1 PROPERTY TAX SUMMARY HISTORICAL TAX LEVIES BY FUND: 2011 for 2012 2012 for 2013 2013 for 2014 Property taxes: 2014 for 2015 Change 16,337,544$ 16,611,093$ 16,878,312$ General Operations 17,071,345$ 1.1% 2,397,891 2,336,230 2,341,779 Debt Service 2,374,220 1.4% 1,439,535 1,422,116 1,420,173 Library Operations 1,420,173 - 303,300 314,420 327,345 Library Building Maintenance 314,665 (3.9%) 931,250 931,250 931,250 Storm Water Utility 931,250 - 300,000 300,000 300,000 Interceptor Sewer 300,000 - 21,709,520$ 21,915,109$ 22,198,859$ Total tax roll 22,411,653$ 1.0% HISTORICAL TAX RATES BY FUND: 2011 for 2012 2012 for 2013 2013 for 2014 Property taxes: 2014 for 2015 Change 3.97$ 4.00$ 4.02$ General Operations 4.02$ - 0.54 0.53 0.52 Debt Service 0.52 - 0.33 0.32 0.31 Library Operations 0.31 - 0.07 0.07 0.07 Library Building Maintenance 0.07 - 0.21 0.21 0.21 Storm Water Utility 0.21 - 0.07 0.07 0.07 Interceptor Sewer 0.07 - 5.19$ 5.20$ 5.20$ Total tax roll 5.20$ - 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 1.03%, plus 50% of a newly closed TID (0.33% for 2015). Debt service is excluded from the calculation. 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. Page 2.2 TAX RATE SUMMARY ESTIMATED 2011 for 2012 2012 for 2013 2013 for 2014 2014 for 2015 Assessed value 4,388,814,210 4,420,276,480 4,519,090,960 4,541,864,210 Tax rate $5.19 $5.20 $5.20 $5.20 TAX RATE ALLOCATION 2011 for 2012 2012 for 2013 2013 for 2014 2014 for 2015 BUDGET BUDGET BUDGET BUDGET Municipal Operations $3.97 $4.00 $4.02 $4.02 Debt Service $0.54 $0.53 $0.52 $0.52 Library Operations $0.33 $0.32 $0.31 $0.31 Library Building Maintenance $0.07 $0.07 $0.07 $0.07 Storm Water Utility $0.21 $0.21 $0.21 $0.21 Interceptor Sewer $0.07 $0.07 $0.07 $0.07 Property Tax Levy per $1,000 $5.19 $5.20 $5.20 $5.20 Page 2.3 PROPERTY VALUATION SUMMARY SUMMARY OF HISTORICAL INFORMATION 01/01/11 01/01/12 01/01/13 01/01/14 2011 for 2012 2012 for 2013 2013 for 2014 2014 for 2015 ACTUAL ACTUAL ACTUAL ACTUAL EQUALIZED VALUATION All valuation except TID Districts 4,229,466,300 4,114,780,000 4,007,211,200 4,261,594,700 TID #2 - Village Centre 32,282,600 20,665,000 28,086,300 Closed TID #4 - Heritage Reserve 91,530,000 83,302,400 88,958,000 92,555,800 TID #5 - Westbrook Corp Park 70,922,300 72,706,800 78,204,400 77,033,800 TID #6 - Main Street - 2,366,100 7,706,800 10,057,400 TID #7 - First Park 16,009,900 15,943,100 18,063,700 20,467,800 TID #8 - Richfield Way 1,387,400 - 2,287,200 13,282,700 TID #9 - 2,749,400 - - TID #10 - - 10,553,800 14,500,900 TID #11 - 2,979,100 3,942,200 4,381,700 Total Equalized Valuation 4,441,598,500 4,315,491,900 4,245,013,600 4,493,874,800 During 2010, the Wisconsin Department of Revenue changed its valuation techniques related to TIDs. Starting in 2010 and forward, the DOR will rely on the assessment values as presented by the Village assessor. Once a TID reaches 10% of total equalized value, the value remains at that level to prevent skewing of values. EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES VALUATION BUDGET EQUALIZED ASSESSED YEAR YEAR VALUATION VALUATION Per $1,000 $ Change % Change 2014 2015 4,493,874,800 4,541,864,210 5.20 -$ 0.0% 2013 2014 4,245,013,600 4,519,090,960 5.20 - 0.0% 2012 2013 4,315,491,900 4,420,276,480 5.20 0.01 0.2% 2011 2012 4,441,598,500 4,388,814,210 5.19 0.02 0.4% 2010 2011 4,437,584,100 4,368,316,880 5.17 (0.05) -1.0% 2009 2010 4,589,341,400 4,312,010,880 5.22 0.04 0.8% 2008 2009 4,635,194,900 4,256,020,250 5.18 0.09 1.8% 2007 2008 4,510,001,400 4,154,666,940 5.09 (0.02) -0.4% 2006 2007 4,240,464,600 4,088,993,500 5.11 0.02 0.4% 2005 2006 3,931,493,100 3,855,192,000 5.09 (1.03) -16.8% 2004 2005 3,589,589,300 3,234,448,732 6.12 0.12 2.0% NOTE: 2014 FOR 2015 VALUES AND TAX RATE ARE ESTIMATED. Page 2.4 GENERAL OPERATING BUDGET SUMMARY 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: Property taxes 16,337,544 16,611,093 16,878,312 16,878,312 17,071,345 1% Water Utility payment in lieu of tax 1,292,036 1,393,941 1,290,000 1,450,000 1,500,000 16% Other taxes 295,827 324,633 310,500 375,500 360,500 16% Intergovernmental 2,592,315 2,588,399 2,635,055 2,635,055 2,778,023 5% Licenses and permits 720,088 729,228 701,200 851,200 788,300 12% Fines and penalties 632,986 727,205 623,500 623,500 647,500 4% Public charges for services 894,240 945,113 903,600 903,600 1,092,025 21% Interest income 241,919 228,094 161,576 41,576 47,550 (71%) Miscellaneous 565,640 603,454 556,712 556,712 595,651 7% Total operating revenues 23,572,595 24,151,160 24,060,455 24,315,455 24,880,894 3% EXPENDITURES: General Government 3,537,041 3,486,972 3,830,018 3,830,018 4,017,430 5% Public Safety 13,403,309 13,451,302 13,774,622 13,689,622 14,297,089 4% Public Works 3,632,880 3,890,947 4,003,300 4,109,800 3,829,170 (4%) Culture & Recreation 752,556 850,140 918,975 918,975 895,175 (3%) Conservation and Development 823,597 755,852 1,113,145 1,008,145 1,143,930 3% Total operating expenditures 22,149,383 22,435,213 23,640,060 23,556,560 24,182,794 2% Excess (deficit) of revenues over (under) expenditures 1,423,212 1,715,947 420,395 758,895 698,100 OTHER FINANCING SOURCES AND USES: Transfers from other funds 545,166 312,529 30,142 - - (100%) Transfer (to) other funds (1,949,564) (1,763,476) (715,537) (648,800) (698,100) (2%) Total other financing sources (uses) (1,404,398) (1,450,947) (685,395) (648,800) (698,100) 2% Excess (deficit) of revenues and other sources over (under) and other uses 18,814 265,000 (265,000) 110,095 - - Fund Balance, beginning of year 9,246,770 9,265,584 9,530,584 9,530,584 9,640,679 1% Fund Balance, end of year 9,265,584 9,530,584 9,265,584 9,640,679 9,640,679 4% Page 2.5 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 2012 2013 2014 2015 Actual Actual Estimate Budget Fund Balance Nonspendable 2,498,367 2,189,844 2,300,000 2,300,000 Restricted 91,526 - - - Committed - - - - Unassigned 6,675,691 7,340,740 6,965,584 7,340,679 9,265,584 9,530,584 9,265,584 9,640,679 Expenditures 24,098,947$ 24,198,689$ 24,205,360$ 23,484,694$ Amount needed per month 2,008,246 2,016,557 2,017,113 1,957,058 Unassigned fund balance 6,675,691$ 7,340,740$ 6,965,584$ 7,340,679$ Divided by monthly needs 2,008,246 2,016,557 2,017,113 1,957,058 Months of working capital 3.3 3.6 3.5 3.8 This is the residual classification of the General Fund. Only the General Fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification, as the result of overspending for specific purposes for which amounts had been restricted, committed or assigned. Assets less liabilities equal fund balance or net assets. Fund balances are the accumulated results of the Village's financial activities. An excess of revenues over expenditures increases fund balance and a deficit decreases the fund balance. Note that the fund balance is not the same as cash on hand. The Village Board is committed to maintaining around three months of budgetary expenditures in reserve. The decision, therefore, to use working capital to control the tax rate is weighed against the number of months of working capital remaining as a cushion in case of emergency. Includes amounts that cannot be spent because they are either not in spendable form (i.e. convertible into cash) or, for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. 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. Page 2.6 LONG TERM DEBT SUMMARY Debt Limit Calculations 01/01/13 01/01/14 ACTUAL ACTUAL Full Equalized Value 4,245,013,600 4,493,874,800 x Statutory limit % 5.00% 5.00% Calculated debt limit $212,250,680 $224,693,740 Less total general obligation debt 98,640,000 86,680,000 Remaining allowable debt under State Statute limitation 113,610,680 138,013,740 Conservative amount - 60% of allowable limit 127,350,408 134,816,244 Remaining allowable debt capacity using conservative limit 28,710,408 48,136,244 Long-Term Debt Obligations by Funding Source 12/31/11 12/31/12 12/31/13 12/31/14 General Obligation Debt ACTUAL ACTUAL ACTUAL ESTIMATE Tax levy supported debt 19,246,871 19,236,576 18,254,782 17,940,488 Special Assessment debt 1,775,749 1,361,884 959,768 705,152 Tipping fee supported debt 17,084,750 15,125,000 13,600,000 14,150,000 TID supported G.O. 45,850,000 54,285,000 59,840,000 47,640,000 Utility supported G.O. 2,497,630 3,351,540 5,985,450 6,244,360 Total general obligation debt 86,455,000 93,360,000 98,640,000 86,680,000 Other Village Debt: TID Bond Anticipation Notes 1,280,000 1,280,000 - - Revenue Bonds and BANS 4,085,000 2,735,000 - - Clean Water Fund Loans - Utility 2,242,935 2,000,612 1,751,118 1,589,054 Total All Outstanding Debt 94,062,935 99,375,612 100,391,118 88,269,054 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 2.7 OUTSTANDING DEBT INFORMATION Projected Average Issue Final First 12/31/14 Coupon Rate Amount Maturity Callable Issue Title Purpose General Obligation Debt 600,000 3.89% 3,780,000 2015 06/01/13 2005 G.O. Notes To finance 2005 Capital Budget 775,000 4.21% 2,660,000 2016 06/01/15 2006 G.O. Notes To finance 2006 Capital Budget 875,000 4.32% 1,750,000 2017 06/01/15 2007 G.O. Notes To finance 2007 Capital Budget 2,100,000 4.10% 3,800,000 2018 06/01/16 2008 G.O. Notes To finance 2008 Capital Budget 2,150,000 3.52% 3,320,000 2019 05/01/17 2009 G.O. Notes To finance 2009 Capital Budget 2,950,000 3.04% 3,955,000 2020 06/01/18 2010 G.O. Notes To finance 2010 Capital Budget 7,625,000 3.05% 11,800,000 2019 No Call 2010 G.O. Notes To finance TID #8 - remediation/construction 5,625,000 3.63% 6,830,000 2021 06/01/19 2011 G.O. Notes To finance 2011 Capital Budget 700,000 2.03% 1,800,000 2019 No Call 2011 G.O. Notes To finance TID 8 expenditures 4,085,000 2.80% 4,610,000 2022 06/01/20 GO Promissory Notes 2012 capital budget 5,150,000 3.42% 6,400,000 2021 No Call GO Refunding Bonds (2012A) Current refunding of 2002B bonds 7,000,000 3.34% 7,950,000 2022 No Call GO Refunding Bonds (2012B) Advance refunding of 2003B bonds 1,850,000 2.43% 1,850,000 2019 09/01/18 GO Refunding Notes Long-term financing of TID #5 balloon 10,025,000 3.00% 1,025,000 2015 09/01/14 GO Promissory Notes TID #10 (Kohl's development) 1,280,000 1.75% 1,280,000 2016 10/01/15 TID #6 GO Refunding Notes Refinance #108 2,265,000 2.99% 2,370,000 2023 06/01/21 GO Promissory Notes 2013 Capital Budget (WU, STM) 1,755,000 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) 3,825,000 1.96% 3,825,000 2018 No Call TID #5 GO Refunding Bonds Refinance #87 4,920,000 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) 86,680,000 Utility Revenue Bonds 128,304 3.21% 886,867 2016 No Call 1996 Clean Water Fund Loan For sewerage treatment plant capacity in Brookfield 82,236 2.97% 217,231 2020 No Call 2001 Sewer Clean Water Fund Finance Northwest Interceptor - Brookfield 1,378,514 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 1,589,054 88,269,054$ Page 2.8 PRINCIPAL MATURITIES OF LONG-TERM DEBT (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 Utility Utility Utility Total 2015 1,950,800 180,616 1,675,000 1,025,000 - 1,575,000 - 10,025,000 - 645,000 237,737 442,494 17,756,647 2016 1,954,800 151,616 1,700,000 1,100,000 2,180,000 8,775,000 - 4,100,000 525,000 555,000 242,451 477,494 21,761,361 2017 1,906,300 126,610 1,725,000 1,375,000 75,000 1,650,000 - - - 580,000 180,047 476,000 8,093,957 2018 1,832,300 110,610 1,800,000 1,475,000 175,000 1,730,000 50,000 - - 585,000 182,880 506,000 8,446,790 2019 1,517,300 56,700 1,825,000 1,100,000 175,000 1,830,000 50,000 - - 590,000 139,696 561,000 7,844,696 2020 1,346,000 44,000 1,850,000 100,000 300,000 30,000 50,000 - - 605,000 137,677 340,000 4,802,677 2021 1,135,000 25,000 1,975,000 150,000 425,000 35,000 50,000 - - 520,000 120,571 280,000 4,715,571 2022 750,000 10,000 1,200,000 150,000 600,000 35,000 50,000 - - 425,000 108,260 145,000 3,473,260 2023 800,000 - 200,000 - 650,000 - - - - 900,000 111,018 720,000 3,381,018 2024 800,000 - 200,000 - 775,000 - - - - 495,000 113,845 - 2,383,845 2025 - - - - 800,000 - - - - - 116,745 - 916,745 2026 - - - - 825,000 - - - - - 119,719 - 944,719 2027 - - - - 850,000 - - - - - 122,768 - 972,768 2028 - - - - 875,000 - - - - - - - 875,000 2029 - - - - 925,000 - - - - - - - 925,000 2030 - - - - 975,000 - - - - - - - 975,000 Total 13,992,500 705,152 14,150,000 6,475,000 10,605,000 15,660,000 250,000 14,125,000 525,000 5,900,000 1,933,414 3,947,988 88,269,054 Primary General Special Landfill TID #5 TID #6 TID #4 & 8 TID #9 TID #10 TID #11 Water Sewer General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Utility Utility Property Source Taxes Fees Property Property Property Property Property Property User User Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Page 2.9 INTEREST PAYMENTS DUE ON LONG-TERM DEBT (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 Utility Utility Utility Total 2015 455,940 22,311 435,667 131,375 327,447 347,844 6,813 382,750 10,500 157,392 49,981 111,125 2,439,145 2016 357,606 15,874 380,000 111,563 326,525 308,219 6,813 82,000 10,500 133,121 42,654 98,185 1,873,060 2017 288,981 10,541 345,750 88,063 285,938 181,456 6,813 - - 121,194 36,259 84,700 1,449,695 2018 227,069 6,268 302,250 59,938 283,406 128,744 6,250 - - 108,826 30,930 71,110 1,224,791 2019 173,816 3,405 240,500 39,563 279,250 71,131 5,125 - - 94,929 26,361 55,307 989,387 2020 128,557 1,807 170,000 10,688 272,938 2,594 3,813 - - 79,283 22,653 41,374 733,707 2021 88,944 706 96,500 6,938 262,969 1,619 2,313 - - 63,100 19,222 31,375 573,686 2022 59,469 156 35,000 2,344 248,125 547 781 - - 48,678 16,256 24,150 435,506 2023 36,000 - 9,000 - 228,563 - - - - 28,450 13,463 10,800 326,276 2024 12,000 - 3,000 - 205,406 - - - - 7,425 10,599 - 238,430 2025 - - - - 178,813 - - - - - 7,663 - 186,476 2026 - - - - 150,375 - - - - - 4,652 - 155,027 2027 - - - - 120,000 - - - - - 1,563 - 121,563 2028 - - - - 87,656 - - - - - - - 87,656 2029 - - - - 53,906 - - - - - - - 53,906 2030 - - - - 18,281 - - - - - - - 18,281 Total 1,828,382 61,068 2,017,667 450,472 3,329,598 1,042,154 38,721 464,750 21,000 842,398 282,256 528,126 10,906,592 Primary General Special Landfill TID #5 TID #6 TID #4 & 8 TID #9 TID #4 & 8 TID #4 & 8 Water Sewer General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Utility Utility Property Source Taxes Fees Property Property Property Property Property Property User User Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Page 2.10 PRINCIPAL & INTEREST DUE ON LONG-TERM DEBT (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 Utility Utility Utility Total 2015 2,406,740 202,927 2,110,667 1,156,375 327,447 1,922,844 6,813 10,407,750 10,500 802,392 287,718 553,619 20,195,792 2016 2,312,406 167,490 2,080,000 1,211,563 2,506,525 9,083,219 6,813 4,182,000 535,500 688,121 285,105 575,679 23,634,421 2017 2,195,281 137,151 2,070,750 1,463,063 360,938 1,831,456 6,813 - - 701,194 216,306 560,700 9,543,652 2018 2,059,369 116,878 2,102,250 1,534,938 458,406 1,858,744 56,250 - - 693,826 213,810 577,110 9,671,581 2019 1,691,116 60,105 2,065,500 1,139,563 454,250 1,901,131 55,125 - - 684,929 166,057 616,307 8,834,083 2020 1,474,557 45,807 2,020,000 110,688 572,938 32,594 53,813 - - 684,283 160,330 381,374 5,536,384 2021 1,223,944 25,706 2,071,500 156,938 687,969 36,619 52,313 - - 583,100 139,793 311,375 5,289,257 2022 809,469 10,156 1,235,000 152,344 848,125 35,547 50,781 - - 473,678 124,516 169,150 3,908,766 2023 836,000 - 209,000 - 878,563 - - - - 928,450 124,481 730,800 3,707,294 2024 812,000 - 203,000 - 980,406 - - - - 502,425 124,444 - 2,622,275 2025 - - - - 978,813 - - - - - 124,408 - 1,103,221 2026 - - - - 975,375 - - - - - 124,371 - 1,099,746 2027 - - - - 970,000 - - - - - 124,331 - 1,094,331 2028 - - - - 962,656 - - - - - - - 962,656 2029 - - - - 978,906 - - - - - - - 978,906 2030 - - - - 993,281 - - - - - - - 993,281 Total 15,820,882 766,220 16,167,667 6,925,472 13,934,598 16,702,154 288,721 14,589,750 546,000 6,742,398 2,215,670 4,476,114 99,175,646 Primary General Special Landfill TID #5 TID #6 TID #4 & 8 TID #9 TID #4 & 8 TID #4 & 8 Water Sewer General Revenue Property Assessments Tipping Incremental Incremental Incremental Incremental Incremental Incremental Utility Utility Property Source Taxes Fees Property Property Property Property Property Property User User Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Other General Fund Revenues Page 3.2 Page 3.1 GENERAL FUND REVENUES SUMMARY 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change OPERATING REVENUES: 16,337,544 16,611,093 16,878,312 16,878,312 Property taxes 17,071,345 1% 1,292,036 1,393,941 1,290,000 1,450,000 Water Utility payment in lieu of tax 1,500,000 16% 295,827 324,633 310,500 375,500 Other taxes 360,500 16% 2,592,315 2,588,399 2,635,055 2,635,055 Intergovernmental 2,778,023 5% 720,088 729,228 701,200 851,200 Licenses and permits 788,300 12% 632,986 727,205 623,500 623,500 Fines and penalties 647,500 4% 894,240 945,113 903,600 903,600 Public charges for services 1,092,025 21% 241,919 228,094 161,576 41,576 Interest Income 47,550 (71%) 565,640 603,454 556,712 556,712 Miscellaneous 595,651 7% 23,572,595 24,151,160 24,060,455 24,315,455 Sub-total revenues 24,880,894 3% OTHER FINANCING SOURCES: 545,166 312,529 30,142 - Transfers from other funds - (100%) 24,117,761 24,463,689 24,090,597 24,315,455 Total revenues 24,880,894 3% Property Taxes 69% Intergov. 11% Water Utility Payment 6% Licenses and Permits 3% Fines and Penalties 3% Charges for Services 4% Other 4% Page 3.3 PAYMENT IN LIEU OF TAX - WATER UTILITY 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. Expenditure Note: It should be noted that the Water Utility charges the General Fund for Hydrant Rental (Public Fire Protection) 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. Fire insurance taxes increase (decrease) in direct proportion with an increase in assessed value and the tax rate. INTERGOVERNMENTAL REVENUES 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. State Transportation Aids are payments from the State of Wisconsin for street and road maintenance programs. Connecting Highways are marked state trunk highways through the Village. Aids are payments from the State for maintenance of these roadways. Payments are calculated per lane mile. Shared revenues were initially designed to make a municipality whole for loss of taxes on exempt property. This continues to be true for tax exempt computers; however, general shared revenues are now based on the states ability to pay and are generally distributed proportionately the same as the prior year. Page 3.4 LICENSES AND PERMITS Licenses and permits are issued by the Clerk's office and the Department of Community Development. FINES AND PENALTIES 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. PUBLIC CHARGES FOR SERVICES The majority of revenues in this category are fees established to recover certain administrative expenses for services thought only to benefit certain individuals or developers, rather than all general taxpayers. The bulk of the revenue in this category is from ambulance services. Ambulance fees are established by the Village Board for services performed by the Fire Department. These are billed and collected via an outside billing service. Page 3.5 INTEREST INCOME BUDGET HIGHLIGHTS: 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 primary investment vehicles used are: 1. State of Wisconsin Local Government Investment Pool (LGIP), which invests primarily in U. S. Government Treasury bills. 2. Time deposit accounts, such as money market accounts. 3. Certificates of deposit with local banks. Cash is transferred to and from the State Pool as needed. 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. MISCELLANEOUS REVENUES The largest revenues in this category are cable TV franchise fees and publication fees. Cable TV revenue is the franchise fee paid to the Village by Time Warner and AT&T Publication fees are collected by the Department of Community Development for public notices which are required to be published in the newspaper. TRANSFERS FROM OTHER FUNDS BUDGET HIGHLIGHTS: Transfer from Capital Projects Fund represents interest earned on the State Investment Pool in the last audited year. Chapter 4 GENERAL FUND EXPENDITURES Expenditure Initiatives & Guidelines Page 4.1 Personnel FTE Summary Page 4.2 Comparative 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 Public Safety Function Summary: Page 4.17 Emergency Dispatch, Police, Fire, Fire Protection, Weed Control, Emergency Government, and Protective Services Commission Public Works Function Summary: Page 4.25 Street Maintenance, Equipment Maintenance, and Municipal Garages Culture, Recreation and Education: Page 4.29 Community Life, Old Falls Village, Parks Conservation and Development Function Summary: Page 4.34 Community Development, Engineering, Zoning & Inspenctions, Planning Other Financing Uses Summary: Page 4.39 Transfers to Other Funds Page 4.1 EXPENDITURE INITIATIVES & GUIDELINES Initiatives The General Operating Fund Budget continues to address the priorities of the Board of Trustees with the following: (1) Funding to maintain those services that have created the "quality of life" expected by Menomonee Falls citizens. (2) Funding to maintain those Village services needed to enhance community activities and recreation needs. (3) Funding for safety personnel to enhance education, prevention and deterrence programs to ensure the safety of Menomonee Falls citizens. Guidelines and Requirements STATE EXPENDITURE RESTRAINT PROGRAM (ERP) The State Expenditure Restraint Program has two requirements: 1. Hold increases in expenditures, net of debt service, to an allowable percentage; 2. Municipal tax rate before TIDs must be over $5 per $1,000 assessed value. Because the Village's tax rate (2014 for 2015) before TIDs was more than $5 per $1,000 equalized value, we qualify for an ERP payment in 2015. GOVERNOR'S LEVY LIMIT For 2015, the State of Wisconsin limits increases in municipal tax levies to the greater of: 1. 0% or 2. The percentage increase in equalized value due to new construction, 1.03%. Plus 50% of the TID #2 (closed in 2014) increment, which came to 0.33% Adjustments are allowed for increases in debt service. Page 4.2 SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2012 2013 2014 2015 2015 2015 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 5.5 6.5 Clerk Services 2.5 4.0 6.5 - 1.0 1.0 1.3 Human Resources 0.3 1.0 1.3 - 7.1 3.9 3.8 Municipal Building Maintenance 0.6 2.0 2.6 (1.2) 2.0 2.0 2.0 Court 2.0 2.0 - 2.9 3.0 4.0 Village Attorney 1.0 3.0 4.0 - 5.0 4.0 4.0 Financial Services 5.0 5.0 1.0 4.0 4.0 4.0 IT 4.0 4.0 - 28.5 24.4 26.6 Subtotal - General Government 4.4 22.0 26.4 (0.2) Public Safety: 12.0 12.0 12.0 Emergency Dispatch 0.5 11.0 11.5 (0.5) 72.5 72.5 71.5 Police 6.3 65.0 71.3 (0.2) 27.0 29.7 31.1 Fire 22.2 16.0 38.2 7.1 111.5 114.2 114.6 Subtotal - Public Safety 29.0 92.0 121.0 6.4 Public Works: 20.4 15.7 15.7 Streets Maintenance 0.7 15.0 15.7 - 4.3 4.0 4.0 Equipment Maintenance 4.0 4.0 - 24.7 19.7 19.7 Subtotal - Public Works 0.7 19.0 19.7 - Culture and Recreation 6.4 5.4 5.4 Parks Operations 1.4 4.0 5.4 - Development: 8.6 7.6 7.1 Engineering 0.6 7.0 7.6 0.5 3.2 3.2 3.5 Zoning and Building Inspections 0.5 3.0 3.5 - 3.1 3.1 3.0 Planning 4.0 4.0 1.0 14.9 13.9 13.6 Subtotal - Development 1.1 14.0 15.1 1.5 186.0 177.6 179.9 Total General Fund positions 36.6 151.0 187.6 7.7 20.9 20.1 20.1 Library 9.1 11.0 20.1 - 16.0 13.8 15.2 Water Utility * 0.9 14.0 14.9 (0.3) 4.5 4.2 4.4 Sewer Utility * 0.4 4.0 4.4 - 1.0 1.0 1.0 Storm Utility 1.0 1.0 - 228.4 216.7 220.6 Grand total authorized positions 47.0 181.0 228.0 7.4 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 2015 2014 Change Change Village Board 45,880 45,900 (20) - Village Manager 78,318 75,570 2,748 4% Clerk Services 609,125 692,099 (82,974) (12%) Human Resources 104,200 98,475 5,725 6% Assessment of Property 184,300 184,300 - - Building Maintenance 490,175 540,925 (50,750) (9%) Insurances 94,300 85,500 8,800 10% Judicial 223,175 202,075 21,100 10% Village Attorney 401,765 388,015 13,750 4% Financial Services 393,275 326,675 66,600 20% CIS 1,392,917 1,190,484 202,433 17% Total General Government 4,017,430 3,830,018 187,412 5% Dispatch 902,100 932,000 (29,900) (3%) Police 8,141,575 8,110,173 31,402 - Fire 3,523,725 3,002,850 520,875 17% Fire Protection 1,663,371 1,660,764 2,607 - Pest & Weed 35,050 38,265 (3,215) (8%) Emergency Government 5,698 5,000 698 14% Other Protection 25,570 25,570 - - Total Public Safety 14,297,089 13,774,622 522,467 4% Street Maintenance 3,281,820 3,465,825 (184,005) (5%) Equipment Maintenance 452,750 445,875 6,875 2% Garages 94,600 91,600 3,000 3% Total Public Works 3,829,170 4,003,300 (174,130) (4%) Community Quality of Life 91,850 91,850 - - Old Falls Village 28,900 28,900 - - Park Operations 753,825 777,625 (23,800) (3%) Park Projects 20,600 20,600 - - Total Culture & Recreation 895,175 918,975 (23,800) (3%) CDA 51,200 142,490 (91,290) (64%) Engineering 269,222 221,022 48,200 22% Zoning & Inspection 501,305 451,030 50,275 11% Planning 322,203 298,603 23,600 8% Total Development 1,143,930 1,113,145 30,785 3% Total before Other Uses of Funds 24,182,794 23,640,060 542,734 2% Transfer to other funds 698,100 715,537 (17,437) (2%) Total Expenses 24,880,894 24,355,597 525,297 2% COMPARATIVE EXPENDITURE BUDGETS Page 4.4 GENERAL FUND EXPENDITURES BY FUNCTION 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,537,041 3,486,972 3,830,018 3,830,018 General Government 4,017,430 5% 13,403,309 13,451,302 13,774,622 13,689,622 Public Safety 14,297,089 4% 3,632,880 3,890,947 4,003,300 4,109,800 Public Works 3,829,170 (4%) 752,556 850,140 918,975 918,975 Culture & Recreation 895,175 (3%) 823,597 755,852 1,113,145 1,008,145 Conservation and Development 1,143,930 3% 22,149,383 22,435,213 23,640,060 23,556,560 Total operating expenditures 24,182,794 2% 1,949,564 1,763,476 715,537 648,800 Transfers Out 698,100 (2%) 24,098,947 24,198,689 24,355,597 24,205,360 Total Expenditures 24,880,894 2% GENERAL FUND EXPENDITURES BY CLASSIFICATION 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 14,837,055 14,503,275 15,320,355 15,235,355 Personnel 15,949,268 4% 5,404,218 5,867,793 6,108,065 6,010,565 Other Operating 5,729,512 (6%) 1,324,411 1,524,693 1,539,207 1,579,207 Contractual Services 1,588,767 3% 583,699 539,452 672,433 731,433 Capital Outlay 915,247 36% 22,149,383 22,435,213 23,640,060 23,556,560 Total operating expenditures 24,182,794 2% 1,949,564 1,763,476 715,537 648,800 Transfers Out 698,100 (2%) 24,098,947 24,198,689 24,355,597 24,205,360 Total Expenditures 24,880,894 2% PERCENTAGE OF OPERATING EXPENDITURES BY CLASSIFICATION 2012 2013 2014 2014 2015 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 67% 65% 65% 65% Personnel 66% 24% 26% 26% 26% Other Operating 24% 6% 7% 7% 7% Contractual Services 7% 3% 2% 3% 3% Capital Outlay 4% Page 4.5 [GENERAL GOVERNMENT FUNCTION SUMMARY] Oversight, Administration & Fiscal Responsibility 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 45,642 46,324 45,900 45,900 Village Board 45,880 - 59,158 73,042 75,570 75,570 Village Manager 78,318 4% 712,642 613,384 692,099 692,099 Clerk Services 609,125 (12%) 86,932 92,580 98,475 98,475 Human Resources 104,200 6% 286,854 261,629 184,300 184,300 Assessing 184,300 - 467,748 441,892 540,925 540,925 Municipal Building Maintenance 490,175 (9%) 121,031 84,543 85,500 85,500 Insurances 94,300 10% 173,792 175,303 202,075 202,075 Municipal Court 223,175 10% 348,599 414,991 388,015 388,015 Village Attorney 401,765 4% 278,254 293,958 326,675 326,675 Financial Services 393,275 20% 956,389 989,326 1,190,484 1,190,484 Information Technology 1,392,917 17% 3,537,041 3,486,972 3,830,018 3,830,018 Total Expenditures 4,017,430 5% 16% 16% 16% 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 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Government Total Expenditures Trend Page 4.6 100 (VILLAGE BOARD) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 43,865 43,166 43,700 43,700 Personnel 43,680 - 1,777 3,158 2,200 2,200 Other Operating 2,200 - 45,642 46,324 45,900 45,900 Total Expenditures 45,880 - BUDGET HIGHLIGHTS: No significant changes from last year's budget. The Board consists of the Village Board President and six Trustees. Members of the Board are elected officials and, as such, are not considered to be employees for employee count purposes. 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 121,503 138,959 125,050 125,050 Personnel* 130,250 4% 6,811 3,239 11,300 11,300 Other Operating 11,300 - (69,156) (69,156) (60,780) (60,780) Charged to TIDs (63,232) 4% 59,158 73,042 75,570 75,570 Total Expenditures 78,318 4% * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: No significant changes from prior year's budget. RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. Page 4.8 111 (CLERK SERVICES) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 494,386 436,729 469,075 469,075 Personnel* 453,925 (3%) 152,965 118,985 161,224 161,224 Other Operating 91,900 (43%) 57,491 49,870 54,000 54,000 Contracted services 55,500 3% 7,800 7,800 7,800 7,800 Capital Outlay 7,800 - 712,642 613,384 692,099 692,099 Total Expenditures 609,125 (12%) * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: Reduced costs in 2015 are due to the reduction in the number of elections compared to 2014. Capital outlay category includes repayment to Revolving Capital Loan Fund 7,800$ A one-time capital outlay had been included in the 2012 budget for document imaging. 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 66,682 75,948 81,225 81,225 Personnel* 83,100 2% 11,250 16,632 17,250 17,250 Other Operating 21,100 22% 9,000 - - - Contracted services - - 86,932 92,580 98,475 98,475 Total Expenditures 104,200 6% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: No significant changes from last year's budget. RESPONSIBILITIES: Develop, administer, and maintain a centralized system of personnel policies, procedures and practices. Provide personnel recruiting, hiring, job descriptions, position evaluations and salary classifications. Administer payroll and employee benefits. Administer collective bargaining agreements including grievances/arbitrations, coordinate contract negotiations Administer and/or coordinate Worker's Compensation, Employee Assistance Program and Safety Program. Administer and coordinate Americans with Disabilities Act requirements. Manage general liability and property insurances including claims handling, risk management and loss control programs. Page 4.10 130 (ASSESSMENT OF PROPERTY) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 258 341 300 300 Other Operating 300 - 286,596 261,288 184,000 184,000 Contracted services 184,000 - 286,854 261,629 184,300 184,300 Total Expenditures 184,300 - BUDGET HIGHLIGHTS: The assessing function is a contracted service. Contractual services includes the following: Wisconsin Dept of Revenue for manufacturing assessment services 28,000 Waukesha County - Property data base (1/2) maintenance 12,000 Tyler Technologies, Inc. for assessment services 144,000 Total contractual services 184,000 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 178,461 171,358 199,275 199,275 Personnel* 140,425 (30%) 237,994 214,373 255,650 255,650 Other Operating 261,650 2% 51,293 56,161 86,000 86,000 Contracted services 88,100 2% 467,748 441,892 540,925 540,925 Total Expenditures 490,175 (9%) * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: The decrease in personnel costs for 2015 is due to a reduction in part-time help. RESPONSIBILITIES: To maintain, repair and keep in proper working order the following: - Heating, ventilating and air conditioning systems. - Plumbing, pipes and fixtures - Interior and exterior walls, roofs, floors, woodwork, cabinets, windows, doors & gutters. - Furniture and fixtures, fountains, steps, stoops and railings. Provide cleaning, sanitizing, recycling and trash removal daily for municipal buildings. Insure adequate stock of cleaning, sanitizing and paper supplies for all facilities. Move or modify furniture, partitions, shelving, etc. as required for municipal buildings. Print stationary, forms, documents and information materials. Page 4.12 160 (INSURANCE AND BENEFITS) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,770 33,216 30,000 30,000 Personnel 30,000 - 82,261 51,327 55,500 55,500 Other Operating (Insurances) 64,300 16% 121,031 84,543 85,500 85,500 Total Expenditures 94,300 10% BUDGET HIGHLIGHTS: The increase in insurance expenses for 2015 is related to an updated allocation plan 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 158,298 166,491 186,675 186,675 Personnel 207,775 11% 15,494 8,812 15,400 15,400 Other Operating 15,400 - - - - - Contracted services - - 173,792 175,303 202,075 202,075 Total Expenditures 223,175 10% BUDGET HIGHLIGHTS: The increase in personnel in 2015 is due to increased benefit costs. RESPONSIBILITIES: Operating costs for Municipal Court. The Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. Page 4.14 172 (VILLAGE ATTORNEY) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 218,404 260,685 280,475 280,475 Personnel* 294,225 5% 12,198 13,532 19,890 19,890 Other Operating 19,890 - 117,997 140,774 87,650 87,650 Contracted services 87,650 - 348,599 414,991 388,015 388,015 Total Expenditures 401,765 4% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: No significant changes from last year's budget. RESPONSIBILITIES: The Village Attorney provides or oversees the provision of all legal services to the Village Board and its committees, all Village boards and commissions, and to Village departments. The Village Attorney also represents or oversees outside lawyers who represent the Village in all Village related litigation and in the prosecution of Village ordinance violations. In addition to assisting the Village Attorney, the legal assistant also acts as the administrative assistant for the Village Manager, the Village President and the Board of Trustees; and assists Human Resources and Clerk Services as needed. Page 4.15 190 (FINANCIAL SERVICES) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 193,747 200,548 251,175 251,175 Personnel* 298,675 19% 2,716 3,683 6,600 6,600 Other Operating 6,600 - 81,597 89,727 68,900 68,900 Contracted services 88,000 28% 194 - - - Capital Outlay - - 278,254 293,958 326,675 326,675 Total Expenditures 393,275 20% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: Every even year an OPEB appraisal is needed and causes an increase in contracted costs. The increased personnel costs in 2015 are due to adding one additional employee. The increased contracted services in 2015 are due to the need for additional temporary help. 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 236,686 243,962 250,775 250,775 Personnel* 260,875 4% 251,890 259,554 323,084 323,084 Other Operating 417,500 29% 282,214 349,364 405,407 405,407 Contracted services 409,167 1% 185,599 136,446 211,218 211,218 Capital Outlay 305,375 45% 956,389 989,326 1,190,484 1,190,484 Total Expenditures 1,392,917 17% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: Increased costs in 2015 are related to the implementation of a new backup system. 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. Page 4.17 [PUBLIC SAFETY FUNCTION SUMMARY] 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 820,220 892,876 932,000 882,000 Emergency Dispatch (911) 902,100 (3%) 8,059,432 7,853,806 8,110,173 7,950,173 Police 8,141,575 - 2,803,926 2,975,570 3,002,850 3,127,850 Fire 3,523,725 17% 1,658,233 1,659,499 1,660,764 1,660,764 Public Fire Protection (Hydrant Rental) 1,663,371 - 33,918 34,469 38,265 38,265 Weed Control 35,050 (8%) 2,600 4,964 5,000 5,000 Emergency Government 5,698 14% 24,980 30,118 25,570 25,570 Protective Services Commission 25,570 - 13,403,309 13,451,302 13,774,622 13,689,622 Total Expenditures 14,297,089 4% 61% 60% 58% 58% % of total operating expenditures 59% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Public Safety Total Expenditures Trend Page 4.18 196 (EMERGENCY DISPATCH 911) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 809,286 884,879 921,500 871,500 Personnel 892,250 (3%) 10,399 7,972 9,900 9,900 Other Operating 9,250 (7%) 535 25 600 600 Capital Outlay 600 - 820,220 892,876 932,000 882,000 Total Expenditures 902,100 (3%) BUDGET HIGHLIGHTS: The decreased personnel costs in 2015 are due to a full-time employee becoming part-time. Page 4.19 200 (POLICE ) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 7,535,588 7,330,645 7,593,630 7,433,630 Personnel* 7,639,675 1% 307,991 320,402 299,800 299,800 Other Operating 297,400 (1%) 110,650 114,006 107,000 107,000 Contracted services 108,000 1% 105,203 88,753 109,743 109,743 Capital Outlay 96,500 (12%) 8,059,432 7,853,806 8,110,173 7,950,173 Total Expenditures 8,141,575 - * Certain personnel costs have also been allocated to the fire department. BUDGET HIGHLIGHTS: There are no significant changes for the 2015 budget. Savings in 2014 personnel costs are expected due to approximately 1.5 positions going unfilled. RESPONSIBILITIES: Field Operations: To 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. Provide information and access to records to the public. 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 4.20 220 (FIRE) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,322,076 2,331,072 2,382,450 2,507,450 Personnel 2,852,125 20% 345,594 516,103 469,400 469,400 Other Operating 349,600 (26%) 53,272 45,283 62,000 62,000 Contracted services 72,000 16% 82,984 83,112 89,000 89,000 Capital Outlay 250,000 181% 2,803,926 2,975,570 3,002,850 3,127,850 Total Expenditures 3,523,725 17% BUDGET HIGHLIGHTS: The increased personnel costs in 2015 are related to the additional staff needed to operate the new fire station #5 as well as increased coverage at the new fire station #1. The increased capital outlay in 2015 is the revolving loan payment made to the Municipal Facilities Fund for equipment purchases. A new plan is in place to help fund fire 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. To investigate all fires of unknown nature in trying to determine a cause. Emergency Medical Services (EMS): Perform emergency medical services for Menomonee Falls residents. Initiate and maintain all records relative to emergency fire and medical service. Maintain current state certification for all Emergency Medical Technicians. Maintain "Teddies for Tots" as part of a program by the Telephone Pioneers of America; which distributes teddy bears to children involved in traumatic experiences. Hazardous Materials Handling (Haz Mat): Provide direct support to firefighting and EMS operations by furnishing communications, command operations and other supporting services. Provide hazardous material incident coverage for "Level B" incidents, and support regional teams for more severe incidents. Fire Prevention and Public Education: To conduct fire safety inspections at all businesses and industries quarterly, and more frequent inspections of licensed premises to update liquor licenses. (exceeds 4,500 annually) Inspection, clearing and testing of hydrants and other fire suppression systems. Develop and implement training programs and exercises for fire personnel. Promote and provide community training in fire prevention and protection, medical safety and first aid programs. Enforce laws and codes mandated by Federal, State and local regulations. Initiate ordinance review and changes in local fire codes. Fire Administration: To coordinate and manage the above services of the fire department. Review and approve licenses, permits, and certifications. Provide information and access to records to the public. Fire Support Services -- Buildings and Vehicles: Maintain, clean and test all departmental vehicles and equipment. Maintain the safety of buildings and grounds. Page 4.21 (230) FIRE PROTECTION SERVICES 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,658,233 1,659,499 1,660,764 1,660,764 Public Fire Protection 1,663,371 - Purpose: This expenditure category contains the annual payment from the Village's General Operating budget to the Water Utility for rental of Utility owned hydrants and mains for fire fighting purposes. This annual payment is required by the Public Service Commission. Page 4.22 (260) PEST AND WEED CONTROL 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 31,571 28,595 33,265 33,265 Personnel 35,050 5% 2 242 - - Other Operating - - 2,345 5,632 5,000 5,000 Contracted services - (100%) 33,918 34,469 38,265 38,265 Total Expenditures 35,050 (8%) BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: Enforcement of Municipal Ordinances by investigation and citation. Service of legal notices of noxious weeds requiring expedient removal. Contract for weed cutting services for non-compliance with notices. Billing and collection of Village provided weed-cutting services (handled by Clerk Services Department). Fees for weed cutting are intended to fully reimburse our costs and are periodically reviewed. Page 4.23 280 (EMERGENCY GOVERNMENT) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,600 4,964 5,000 5,000 Other Operating 5,698 14% BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: To provide prompt emergency control service to all Village residents during times of severe weather conditions or disaster. Maintain warning sirens in good working order. The Village Manager is designated by ordinance as Director of Emergency Government; the Fire Chief is Deputy Director. Page 4.24 290 (OTHER PROTECTION SERVICES) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 15,410 20,548 16,000 16,000 Other Operating 16,000 - 9,570 9,570 9,570 9,570 Contracted services 9,570 - 24,980 30,118 25,570 25,570 Total Expenditures 25,570 - BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: Contractual Services contains the Waukesha County Animal Welfare Society (HAWS) impounding service charges for stray dogs and cats. Other operating expenditures includes Police and Fire Commission charges and Prisoner Board charges. The Police and Fire Commission is organized under Wisconsin Statute 62.13, consisting of five (5) members appointed by the Village President. The Commission appoints the Police Chief and the Fire Chief along with approving sworn subordinates of those departments. The primary duties of this commission are personnel functions relating to the hiring, merit promotion process, firing, and disciplinary actions of the Police and Fire departments. Page 4.25 [PUBLIC WORKS FUNCTION SUMMARY] 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 3,168,621 3,392,669 3,465,825 3,465,825 Street Maintenance 3,281,820 (5%) 389,603 407,019 445,875 544,875 Equipment Maintenance 452,750 2% 74,656 91,259 91,600 99,100 Municipal Garages 94,600 3% 3,632,880 3,890,947 4,003,300 4,109,800 Total Expenditures 3,829,170 (4%) 16% 17% 17% 17% % of total operating expenditures 16% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Public Works Total Expenditures Trend Page 4.26 400 (STREET MAINTENANCE) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,537,344 1,257,512 1,299,925 1,299,925 Personnel* 1,315,750 1% 1,728,109 2,092,941 2,060,900 2,060,900 Other Operating 1,840,900 (11%) 5,250 68,600 125,000 125,000 Contracted services 125,000 - 194,655 217,339 250,500 250,500 Capital Outlay 253,500 1% (296,737) (243,723) (270,500) (270,500) Transfer to Storm Water Ut. (253,330) (6%) 3,168,621 3,392,669 3,465,825 3,465,825 Total Expenditures 3,281,820 (5%) * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: The personnel budget in 2015 is higher due to the expected hire of a new truck driver. The salt budget was amended in 2013 and 2014 to cope with unexpectedly high salt needs. The salt budget was lowered to a more average level for 2015. 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. Maintain, clean and repair Department of Public Works yards and parking lots. Record, issue, and maintain park permits register and schedules. Page 4.27 420 (EQUIPMENT MAINTENANCE) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 208,204 225,617 241,975 241,975 Personnel* 245,850 2% 175,114 169,927 188,900 188,900 Other Operating 188,900 - 3,127 9,068 15,000 55,000 Contracted services 18,000 20% 3,158 2,407 - 59,000 Capital Outlay - - 389,603 407,019 445,875 544,875 Total Expenditures 452,750 2% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: No significant changes for 2015. 2014 repairs and capital outlay will be higher than expected due to costs assocated with the replacement of vehicle repair lifts. RESPONSIBILITIES: To maintain, repair and keep in proper running condition all Village vehicles and equipment (including Police, Fire and Parks departments and the Water and Sewer Utility vehicles. To modify equipment to meet departmental needs. To mount plows, spreaders, and other attachments to equipment when the need arises. Keep maintenance and fuel consumption records for all vehicles and required equipment. To maintain an adequate supply of gas, fuel, propane and oil. Maintain system of determining fuel usage charges to each chargeable department or utility. To design and build specialty equipment and tools. To rebuild certain older equipment. To keep all Village vehicles neat and orderly. Page 4.28 440 (MUNICIPAL GARAGES) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 74,656 91,259 91,600 99,100 Other Operating 94,600 3% BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: To keep maintenance shops neat, orderly and in proper repair, and maintain landscape. Contains the costs of maintaining the Public Works buildings and machine sheds secure, including heating, lighting and water/sewer usage and telephone usage. The Good Hope Garage includes the Equipment Maintenance Department and equipment, and salt storage facilities. The Water Street and Neu garages contain the sign making shop, equipment and vehicle storage, salt storage shed, and sand storage facilities. Page 4.29 [CULTURE, RECREATION AND EDUCATION] 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 87,928 81,338 91,850 91,850 Community Life 91,850 - 23,961 27,158 28,900 28,900 Old Falls Village 28,900 - 602,185 719,318 777,625 777,625 Park Operations 753,825 (3%) 38,482 22,326 20,600 20,600 Park Projects 20,600 - 752,556 850,140 918,975 918,975 Total Expenditures 895,175 (3%) 3% 4% 4% 4% % of total operating expenditures 4% $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Culture and Recreation Total Expenditure Trend Page 4.30 180 (COMMUNITY LIFE) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 87,928 81,338 91,850 91,850 Other Operating 91,850 - BUDGET HIGHLIGHTS: No significant changes for 2015. Page 4.31 582 (HISTORICAL SOCIETY AND MUSEUM) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 23,961 27,158 28,900 28,900 Other Operating 28,900 - BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: Maintain buildings and grounds for the Old Falls Village, including the permit rental coordination, set-up and maintenance of the Public House meeting room located at the southwest corner of Pilgrim and County Line Roads. This is coordinated within the Department of Public Works by the Parks Department staff. Page 4.32 620 (PARKS AND FORESTRY OPERATIONS) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 431,421 495,043 543,575 543,575 Personnel 502,975 (7%) 116,568 114,739 139,050 139,050 Other Operating 145,850 5% 54,196 109,536 95,000 95,000 Contracted services 105,000 11% 602,185 719,318 777,625 777,625 Total Expenditures 753,825 (3%) BUDGET HIGHLIGHTS: The large decrease in personnel costs in 2015 is due to a vacant position that will not be replaced. 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 Page 4.33 640 (PARK PROJECTS) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,482 22,326 20,600 20,600 Other Operating 20,600 - BUDGET HIGHLIGHTS: No significant changes for 2015. RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance of the following: Village Park Rotary Park Willowood Park Mill Pond Park Lime Kiln Menomonee River Parkway Riverside Park Oakwood Park Old Falls Municipal Park Ball Diamonds Tennis Courts Improvements - Includes outlying or small areas: John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp Page 4.34 [CONSERVATION AND DEVELOPMENT] 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 47,229 46,814 142,490 37,490 Community Dev Authority (CDA) 51,200 (64%) 99,871 26,492 221,022 221,022 Engineering Services 269,222 22% 407,288 421,126 451,030 451,030 Zoning and Building Inspections 501,305 11% 269,209 261,420 298,603 298,603 Planning 322,203 8% 823,597 755,852 1,113,145 1,008,145 Total Expenditures 1,143,930 3% 4% 3% 5% 4% % 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 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Conservation and Development Total Expenditures Trend Page 4.35 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 29,526 30,321 30,740 30,740 Personnel 32,000 4% 17,703 16,493 111,750 6,750 Other Operating 19,200 (83%) 47,229 46,814 142,490 37,490 Total Expenditures 51,200 (64%) BUDGET HIGHLIGHTS: For the 2014 budget we anticipated the payment of $105,000 (70% of hotel taxes) to a tourism entity. The state law requiring this did not pass, so this payment was excluded from the 2015 budget. 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 4.36 760 (ENGINEERING SERVICES) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 651,027 486,203 538,750 538,750 Personnel* 586,050 9% 13,663 12,125 21,700 21,700 Other Operating 21,700 - 6,500 17,225 20,000 20,000 Contracted services 20,000 - 3,571 3,570 3,572 3,572 Capital Outlay 1,472 (59%) (305,004) (278,453) (265,000) (265,000) Less charged to developers & projects (265,000) - (37,882) (26,455) (6,000) (6,000) Less charged to TIDs (3,000) (50%) (232,004) (187,723) (92,000) (92,000) Less charged to utilities (92,000) - 99,871 26,492 221,022 221,022 Total Expenditures 269,222 22% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: The increase in personnel costs in 2015 is due to a correction in a benefits allocation. 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. Page 4.37 770 (ZONING AND BUILDING INSPECTIONS) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 207,838 217,451 226,650 226,650 Personnel* 272,825 20% 6,137 5,086 9,700 9,700 Other Operating 9,700 - 193,313 198,589 214,680 214,680 Contracted services 218,780 2% 407,288 421,126 451,030 451,030 Total Expenditures 501,305 11% * Certain personnel costs have also been allocated to department 260 (Weeds). BUDGET HIGHLIGHTS: The large increase in personnel costs for 2015 is due to the addition of a new employee who's personnel costs will be split between dept. 770 and 790. 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 4.38 790 (PLANNING) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 263,155 250,385 284,750 284,750 Personnel* 308,350 8% 6,054 11,035 13,853 13,853 Other Operating 13,853 - 269,209 261,420 298,603 298,603 Total Expenditures 322,203 8% * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: The large increase in personnel costs for 2015 is due to the addition of a new employee who's personnel costs will be split between dept. 770 and 790. RESPONSIBILITIES: The goal of the Department of Community Development is to administer the Municipal Code in a manner that encourages new development while protecting the interest of the public. The Planning Department is involved in the development and implementation of the comprehensive Village land use plan, special projects, public relations and presentations. Administration and collection of platting fees, which are used for parks and park acquisitions. Administration and creation of tax incremental finance districts. Administration of conditional use permits. Provide staff support to Planning Commission, Architectural Control Board, CDA, Village Board and various other supporting committees. Development of ordinances, preparation of various reports and gathering of information. Provide information and access to records to the public. Page 4.39 [OTHER FINANCING USES SUMMARY] 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,949,564 1,763,476 715,537 648,800 Transfers to Other Funds 698,100 (2%) 1,949,564 1,763,476 715,537 648,800 Total Expenditures 698,100 (2%) - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Other Financing Uses Expenditures Trend Transfers out Page 4.41 910 (TRANSFERS TO OTHER FUNDS) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 354,564 456,471 525,537 553,800 Solid Waste Collection Fund 603,100 15% 1,095,000 95,000 95,000 95,000 Capital Projects Fund 95,000 - 500,000 - - - Municipal Facilities/Equip Fund - - - - - - Risk Management - - - 1,212,005 95,000 - Special Assessments - (100%) 1,949,564 1,763,476 715,537 648,800 Total Expenditures 698,100 (2%) BUDGET HIGHLIGHTS: The budgeted transfer to the Solid Waste Collection Fund accounts for the portion of service costs not covered by fees and other revenues. The transfer to the Capital Projects Fund is for the repayment for the loan related to the retirement of the unfunded pension liability with the State of Wisconsin. Repayments by various departments for loans from the Municipal Facilities/Equipment Fund are recorded directly in those departments. The amounts are reclassified as transfers out only at year end for the preparation of the Comprehensive Annual Financial Report. (memo entry only) Chapter 5 OTHER GOVERNMENTAL FUNDS Garbage & Recycling Page 5.1 Library Operations and Maintenance Page 5.2 Debt Service Fund Page 5.5 Municipal Facilities & Equipment Fund Page 5.7 Page 5.1 Fund 215 (Garbage & Recycling) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 1,226,419 1,230,545 1,227,500 1,227,500 Refuse collection fee 1,235,400 1% 80,065 80,052 80,000 80,000 Recycling State aids 80,000 - 64,780 20,324 24,000 12,000 Recycling rebate 12,000 (50%) 2,900 2,450 2,000 2,000 Sales of recycling carts 2,000 - 1,374,164 1,333,371 1,333,500 1,321,500 Total revenues 1,329,400 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,174,886 1,213,239 1,242,000 1,242,000 Garbage collection contract 1,283,000 3% 113,949 114,447 122,000 122,000 State generator fee 122,500 - 5,618 9,247 7,000 7,000 Taxes - dumping 7,000 - - 221 2,500 2,500 Municipal hazardous waste 2,500 - 1,294,453 1,337,154 1,373,500 1,373,500 Sub-total garbage collection 1,415,000 416,856 431,710 474,000 474,000 Recycling collection contract 490,000 3% 197 - 500 500 Recycling materials/supplies 200 (60%) 8,523 6,844 10,000 10,000 Spring brush pick-up 10,000 - 7,357 7,515 7,000 7,000 Household hazardous materials 7,000 - 6,772 5,860 7,000 7,000 General administrative expense 7,000 - 2,664 2,983 3,000 3,000 Postage 3,000 - 300 300 325 300 Audit fee 300 (8%) 442,669 455,212 501,825 501,800 Sub-total recycling 517,500 1,737,122 1,792,366 1,875,325 1,875,300 Total expenditures 1,932,500 (362,958) (458,995) (541,825) (553,800) Net income (expense) (603,100) 354,564 456,471 525,537 553,800 Transfer from General Fund 603,100 15% 8,394 2,524 16,288 - Municipal Facilities interest - (100%) - - - - Net income (expense) - - - - - Fund balance, beginning - - - - - Fund balance, ending - BUDGET NOTES: The Solid Waste Collection Fund accounts for garbage collection and recycling activities. In order to obtain the most efficient and cost effective means of obtaining solid waste collection services, the Village negotiates with Waste Management on behalf of Village constituents. A fee is place 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. The fee to be placed on the 2014 tax bill for 2015 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: 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,742,835 1,736,536 1,747,518 1,747,518 Real estate/personnel prop taxes 1,734,838 (1%) 71,912 71,695 83,902 83,902 Other revenues 100,585 20% 1,814,747 1,808,231 1,831,420 1,831,420 Total Revenues 1,835,423 - 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,425,305 1,450,883 1,516,317 1,516,317 Operating expenditures 1,520,258 - 284,974 288,524 327,845 327,845 Building maintenance 315,165 (4%) - 1,710,279 1,739,407 1,844,162 1,844,162 Total Expenditures 1,835,423 - 104,468 68,824 (12,742) (12,742) Revenues less expenditures - 1,011,319 1,115,787 1,184,611 1,184,611 Fund balance, beginning 1,171,869 1,115,787 1,184,611 1,171,869 1,171,869 Fund balance, ending 1,171,869 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,439,535 1,422,116 1,420,173 1,420,173 Property taxes 1,420,173 - 38,002 40,160 44,015 44,015 Public charges for services 60,835 38% 1,868 1,399 1,250 1,250 Interest earnings 1,400 12% 30,937 29,129 32,687 32,687 Cross County Border reimbursements 32,700 - 506 579 5,450 5,450 Other miscellaneous revenues 5,150 (6%) 1,510,848 1,493,383 1,503,575 1,503,575 Total revenues 1,520,258 1% 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,097,376 1,074,797 1,128,350 1,128,350 Salaries/benefits 1,125,725 - 176,824 182,627 200,500 200,500 Books and Periodicals 205,500 2% 3,054 2,857 4,800 4,800 Training 4,800 - 27,029 26,367 37,300 37,300 Materials and supplies 36,683 (2%) 8,360 8,455 17,100 17,100 Repairs/maintenance eq. 14,500 (15%) 7,611 8,481 11,000 11,000 Rentals 9,000 (18%) 36,483 65,428 50,142 50,142 Property and equipment 51,000 2% 6,779 7,369 7,900 7,900 Utilities 7,910 - 52,789 63,877 45,600 45,600 Contractual services 50,340 10% 9,000 10,625 13,625 13,625 Property insurance 14,800 9% - - - - Contingency - - - - - - Transfers to other funds - - 1,425,305 1,450,883 1,516,317 1,516,317 Total expenditures 1,520,258 - 85,543 42,500 (12,742) (12,742) Revenues less expenditures - 730,572 816,115 858,615 858,615 Fund balance, beginning 845,873 816,115 858,615 845,873 845,873 Fund balance, ending 845,873 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) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 303,300 314,420 327,345 327,345 Property taxes 314,665 (4%) 599 428 500 500 Interest earnings 500 - 303,899 314,848 327,845 327,845 Total revenues 315,165 (4%) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 100,334 84,824 101,920 101,920 Salaries/benefits 62,065 (39%) 3,316 4,381 2,500 2,500 Materials and supplies 6,000 140% 20,879 25,472 20,000 20,000 Repairs/maintenance equipment 20,000 - - - - - Property and equipment - - 130,425 130,052 135,000 135,000 Utilities 136,000 1% 30,020 43,795 68,425 68,425 Contractual services 91,100 33% - - - - Lease/Rent expense - - - - - - Transfer to Risk Management - 284,974 288,524 327,845 327,845 Total expenditures 315,165 (4%) 18,925 26,324 - - Revenues less expenditures - 280,747 299,672 325,996 325,996 Fund balance, beginning 325,996 299,672 325,996 325,996 325,996 Fund balance, ending 325,996 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 increase in contractual services is necessary to make up for the reduction in personnel costs. TRANSFER TO RISK MANAGEMENT: The Risk Management Fund accounts for liability insurances for the Village. The Village obtains favorable rates because it is a member of the Cities and Villages Mutual Insurance Company (CVMIC). The Risk Management Fund relies on transfers from other funds in order to maintain a healthy self-insurance reserve. (See Chapter 6 for more information on the Risk Management Fund.) Page 5.5 FUND 500 (DEBT SERVICE FUND) This fund provides for the annual payment of principal and interest for the Village's general long-term debt. Debt for enterprise funds (i.e. utilities) is recorded separately in each applicable fund. The Village of Menomonee Falls borrows funds for various purposes, and for various durations. The factors considered in structuring debt are project cost, useful life and funding source. Emphasis is put on stabilizing the tax rate or the user charge over the life of the bond. Bond issue types: General obligation bonds and notes Commonly referred to as "full-faith and credit" bonds because they are based on the full-faith and credit pledge of a governmental unit to pay the debt. Under normal circumstances, the Village uses ten year maturities for general obligation bonds and notes. Bond anticipation notes (BANS) Temporary construction bond issues used most often in the case of Tax Incremental District construction. At the end of construction, when final costs are known, BANS are refinanced to long term bonds structured to coincide with the life of the TID district. Page 5.6 FUND 500 (DEBT SERVICE FUND) (CONTINUED) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,397,891 2,336,230 2,341,779 2,341,779 Property Tax Levy for Debt Service 2,374,220 1% - - - 25 Interest earnings 1,000 N/A 16,200,000 6,780,000 3,875,000 12,275,000 Proceeds from refunding notes 10,025,000 159% 1,514,920 105,298 60,000 609,158 Bond Premium - (100%) Transfers in from: 2,139,262 2,027,293 1,845,000 1,845,000 Municipal Facilities/Equipment 2,078,146 13% 545,043 443,563 286,647 285,089 Special Assessment Fund 202,927 (29%) 174 - - - Capital Projects Fund - - 586,844 600,156 587,938 587,938 TID #2 Village Centre - (100%) 1,211,786 1,080,091 1,135,281 1,072,047 TID #5 Westbrook Corp Park 1,156,375 2% 775,286 787,178 18,440,074 9,990,074 TID #6 Main Street 186,872 (99%) 1,807,124 1,888,829 1,904,875 1,904,875 TID #8 Richfield Way 1,922,844 1% 33 4,256 6,813 6,813 TID #9 6,813 - 64,135 105,500 382,978 382,978 TID #10 382,750 - 8,057 10,500 10,529 10,529 TID #11 10,500 - 27,250,555 16,168,894 30,876,914 31,311,305 Total Revenues 18,347,447 (41%) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 9,396 - - - Bond Payment Expenses - - - - - - Arbitrage calculations/expense - - 393,613 101,998 60,000 307,729 Bond Issuance Expenses - (100%) 15,148,416 21,824,687 28,081,416 28,081,416 Bond Principal payments 16,431,416 (41%) 3,012,731 2,956,180 2,735,498 2,667,070 Bond Interest payments 2,166,460 (21%) 3,884 4,518 - 3,636 Transfer to General Fund - - 18,568,040 24,887,383 30,876,914 31,059,851 Total Expenditures 18,597,876 (40%) 8,682,515 (8,718,489) - 251,454 Net increase (decrease) (250,429) 35,974 8,718,489 - - Fund Balance, beginning 251,454 8,718,489 - - 251,454 Fund Balance, end of year 1,025 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 5.9 through 5.11. During 2014, the Village issued the following debt: 3,825,000$ TID #5 refinancing of 2004 bonds 4,920,000 2014 Capital Budget 8,450,000 TID #6 hotel debt refinancing Page 5.7 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT FUND) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 4,458,388 2,342,917 2,800,000 2,400,000 Landfill tipping fees 2,800,000 - - - - - Intergovernmental aids - - 16,289 16,093 10,973 10,973 Interest earnings 8,587 (22%) - - 1,900,000 2,000,000 Bond proceeds - (100%) 5,625 46,359 15,625 15,625 Miscellaneous 15,625 - 4,480,302 2,405,369 4,726,598 4,426,598 Total Income 2,824,212 (40%) EXPENDITURES: 31,030 314,819 98,000 20,000 Cap Outlay - General government 98,000 - 56,187 222,610 6,000,000 6,050,000 Cap Outlay - Public Safety 740,500 (88%) 12,205 364,668 250,000 250,000 Cap Outlay - Public Works 365,000 46% 27,428 - - - Cap Outlay - Culture & Recreation - - - - - - Cap Outlay - Development - - 800 800 1,000 1,000 Contracted services 800 (20%) - 880 800 800 Contracted services 800 - 127,650 903,777 6,349,800 6,321,800 Total Expenditures 1,205,100 (81%) 4,352,652 1,501,592 (1,623,202) (1,895,202) Net increase (decrease) 1,619,112 TRANSFERS IN (OUT): - 86,000 500,000 710,000 Fire Impact Fee Reimb (Fund 200) 250,000 (50%) 787,947 323,624 361,614 361,614 Gen Fd equipment loan repayments 511,222 41% - (3,952,500) - - To Capital Projects Fund - - (300,000) - - - To TID #9 - - - (290,000) - - To Solid Waste Collection Fund - - (8,394) (2,524) (16,288) (16,288) To Solid Waste Collection Fund - (100%) (2,139,262) (2,027,293) (1,845,000) (1,845,000) Transfer to Debt Service Fund (2,078,146) 13% 2,692,943 (4,361,101) (2,622,876) (2,684,876) Net increase (decrease) 302,188 6,111,938 8,804,881 4,443,780 4,443,780 Fund Balance, beginning of year 1,758,904 8,804,881 4,443,780 1,820,904 1,758,904 Fund Balance, end of year 2,061,092 BUDGET DETAIL: The 2015 Budget provides for the following capital outlay: Clerk Services Voting Equipment 78,000$ Fire Department Tender 465,000 Fire Department Ambulance 230,000 Fire Department Misc fire equipment 45,500 740,500 Public Works Dump Truck (w/ plow) 175,000 Public Works (2) Pickup Trucks 50,000 Public Works Backhoe 80,000 Public Works Bobcat 60,000 365,000 General Government Contingency 20,000 Total capital outlay 1,203,500$ Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 STORM WATER UTILITY Page 6.5 Page 6.1 FUND 700 (RISK MANAGEMENT FUND) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 1,334 802 1,000 1,000 Investment earnings 500 (50%) 46,981 17,651 17,000 17,000 Dividend on CVMIC investment 28,325 67% 13,821 5,372 - - Refunds - - - - - - Transfer from General Fund - - - - - - Transfer from the Library Bld Maint. - - 62,136 23,825 18,000 18,000 Total operating revenues 28,825 60% EXPENSES: 57,675 49,425 40,000 40,000 Insurance premiums 48,890 22% 6,646 1,281 30,000 30,000 Claims and deductibles paid 30,000 - 8,500 - - - Contracted services - - 72,821 50,706 70,000 70,000 Total operating expenses 78,890 13% (10,685) (26,881) (52,000) (52,000) NET INCOME (LOSS) (50,065) (4%) 847,641 836,956 810,075 810,075 Net assets, beginning of year 758,075 836,956 810,075 758,075 758,075 Net assets, end of year 708,010 General Information: In 1991, the Village substantially reduced liability insurance costs by joining the Cities & Villages Mutual Insurance Company (CVMIC), which was created in 1987 to provide insurance for its members. The Risk Management Fund includes annual premiums for all liability insurances, a self-insured retention from which lower end claims are paid, and service fees for third party claims administration and consultation. Consulting services include actuarial calculations for GASB 45. The calculations are required every two years. The primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.2 FUND 720 (WATER UTILITY) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,258,417 4,790,556 4,791,700 4,161,700 Charges to customers for services 4,438,700 (7%) 1,658,233 1,659,499 1,660,764 1,660,764 Hydrant Rental charged to Village 1,663,371 - 182,586 192,254 196,300 196,300 Tower leases 196,300 - 7,099,236 6,642,309 6,648,764 6,018,764 Subtotal operating revenues 6,298,371 (5%) OPERATING EXPENSES: 1,591,463 1,493,482 1,565,000 1,560,000 Source of Supply 1,564,000 - 510,039 451,976 475,400 475,400 Pumping 442,350 (7%) 71,816 74,128 82,525 82,525 Water Treatment 81,200 (2%) 286,764 470,890 335,625 335,625 Transmission & Distribution 354,295 6% 82,276 85,645 80,350 80,350 Billing & collections 84,025 5% 1,053,281 974,358 1,073,885 1,073,885 Administration & General 1,009,878 (6%) 1,520,796 1,560,395 1,580,000 1,580,000 Depreciation 1,623,000 3% 1,292,036 1,393,941 1,290,000 1,400,000 Payment in-lieu of taxes 1,500,000 16% 6,408,471 6,504,815 6,482,785 6,587,785 Subtotal operating expenses 6,658,748 3% 690,765 137,494 165,979 (569,021) NET OPERATING INCOME (360,377) (317%) NON-OPERATING ITEMS: 9,518 5,070 5,000 5,000 Interest earnings 5,000 - 131,763 160,390 150,000 375,000 Impact Fees 175,000 17% 118,413 22,176 11,600 11,600 Miscellaneous revenue 11,400 (2%) (249,746) (166,772) (165,000) (165,000) Interest expense on long-term debt (157,400) (5%) (76,989) (113,491) (91,500) (91,500) Other fiscal charges ( 65,500) (28%) (67,041) (92,627) (89,900) 135,100 Net non-operating items (31,500) (65%) 476,722 207,171 - - Capital contributions - - 1,100,446 252,038 76,079 (433,921) NET INCOME (391,877) (615%) 55,218,727 56,319,173 56,571,211 56,571,211 Net Assets, beginning of year 56,137,290 (1%) 56,319,173 56,571,211 56,647,290 56,137,290 Net Assets, end of year 55,745,413 (2%) BUDGETED FIXED ASSET PURCHASES Mains (Town Hall Rd & Custer Dr) 20,000$ Meters 169,700 Transponders 138,300 New utility work truck 105,000 New lawnmower 15,000 SCADA upgrade 30,000 MISSION: To provide a sufficient supply of quality well water with adequate water pressure to all customers under varying demands. To provide adequate water reserve capacity for fire fighting needs. COMPLIANCE WITH PSC RULES The Village Water Utility is reviewed annually by the Public Service Commission and meets their compliance standards. INFRASTRUCTURE: Over 200 miles of mains Approximately 2,800 hydrants 7 wells ranging from 58 feet to 1,750 feet in depth. 5 reservoirs with capacities ranging from 250,000 to 1,300,000 gallons. 3 elevated tanks with capacities ranging from 250,000 to 1,000,000 gallons. 1 standpipe with a capacity of 1,000,000 gallons. Page 6.3 FUND 730 (SEWER UTILITY) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 8,533,610 8,236,711 8,083,100 7,928,100 Charges to customers for services 7,768,710 (4%) OPERATING EXPENSES: 1,678,778 1,569,132 1,579,192 1,579,192 VMF-Operations & Maintenance 1,575,093 - 1,935,641 1,852,057 1,978,000 1,953,000 Sewage Treatment - User Charge 2,004,000 1% 5,138,272 5,288,376 4,900,000 4,900,000 Sewage Treatment - Capital Charge 5,653,379 15% 1,206,571 1,314,033 1,380,000 1,380,000 Depreciation 1,394,000 1% 9,959,262 10,023,598 9,837,192 9,812,192 Subtotal operating expenses 10,626,472 8% (1,425,652) (1,786,887) (1,754,092) (1,884,092) NET OPERATING INCOME (LOSS) (2,857,762) 63% NON-OPERATING ITEMS: 300,000 300,000 300,000 300,000 Interceptor Sewer tax 300,000 - 11,207 6,972 6,700 6,700 Interest earnings 6,700 - 130,792 164,719 150,000 400,000 Impact fees 175,000 17% 220,798 19,301 19,200 19,200 Other revenues 19,200 - (85,639) (74,330) (64,773) (64,773) Interest on long-term debt (57,087) (12%) (64) (80) (1,000) (1,000) Other fiscal charges (1,000) - (19,200) (18,000) (19,200) (19,200) Other expense (19,200) - 557,894 398,582 390,927 640,927 Subtotal non operating items 423,613 8% 48,552 143,863 - - Capital contributions - - - (819,206) (1,244,442) (1,363,165) (1,243,165) NET INCOME (2,434,149) 79% 62,028,579 61,209,373 59,964,931 59,964,931 NET ASSETS, BEGINNING OF YEAR 58,721,766 (2%) 61,209,373 59,964,931 58,601,766 58,721,766 NET ASSETS, END OF YEAR 56,287,617 (4%) BUDGETED FIXED ASSET PURCHASES Sanitary sewer relining project - annual rehabilitation 75,000$ MISSION: To provide for effective and efficient collection and conveyance of wastewater from residential, commercial and industrial customers served by the Utility to area treatment plants located in the Milwaukee Metropolitan Sewerage District, Village of Sussex, and the City of Brookfield. Both the Village of Sussex and the City of Brookfield are Fox River Water Pollution Control Centers. Continuing infiltration and inflow (I/I) reduction efforts such as re-lining older sewers and manhole rehabilitation. INFRASTRUCTURE: Over 200 miles of mains 11 lift stations Page 6.4 FUND 730 (SEWER UTILITY) (continued) SEWAGE TREATMENT FACILITY -- CAPITAL CHARGES: Currently, Village wastewater is treated by three different facilities as follows: 1. Milwaukee Metropolitan Sewage District (MMSD) services the eastern portion of the Village which is in the Menomonee River Watershed. 2. Brookfield Fox River Water Pollution Control Center plant services some southern areas of the Village which lie in the Fox River Watershed. 3. Sussex Fox River Water Pollution Control Center plant services some southern and western areas of the Village which lie in the Fox River Watershed. Capital charges are passed on to the Village from treatment facilities outside the Village boundaries for construction and maintenance of facilities and additions to increase the capacity (size) of their facility. Village of Menomonee Falls also purchases flow capacity for the interceptor sewers owned by the Villages of Sussex and Lannon, in addition to the City of Brookfield. SEWAGE TREATMENT -- USER CHARGES: User Charges passed on to the Village from treatment facilities outside the Village boundaries for processing and treating the sewage sent to each facility mentioned above. Page 6.5 FUND 740 (STORM WATER UTILITY) 2012 2013 2014 2014 2015 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,250 931,250 931,250 931,250 RE/Personal property taxes 931,250 - 28,260 27,926 37,000 37,000 Licenses and permits 37,000 - 959,510 959,176 968,250 968,250 Total operating revenues 968,250 - OPERATING EXPENSES: 253,691 243,684 282,325 282,325 Salaries/Benefits 303,900 8% 297,056 243,723 270,500 270,500 Wage/Benefit Transfers - DPW 253,330 (6%) 188,905 103,309 108,210 108,210 Other operating expenses 146,080 35% 526,441 559,125 550,000 550,000 Depreciation 604,000 10% 1,266,093 1,149,841 1,211,035 1,211,035 Total operating expenses 1,307,310 8% (306,583) (190,665) (242,785) (242,785) NET OPERATING LOSS (339,060) 40% NON-OPERATING ITEMS: 3,784 2,519 1,000 1,000 Interest earnings 1,000 - 18,214 (2,847) 1,200 1,200 Miscellaneous revenues 1,000 (17%) (9,030) (21,237) (400) (400) Bond expenses (450) 13% (108,835) (118,895) (154,376) (154,376) Interest expense (105,375) (32%) (95,867) (140,460) (152,576) (152,576) Net non-operating items (103,825) (32%) - 1,079,191 - - Capital contributions - - (402,450) 748,066 (395,361) (395,361) NET INCOME (LOSS) (442,885) 12% 21,869,471 21,467,021 22,215,087 22,215,087 Net assets, beginning of year 21,819,726 21,467,021 22,215,087 21,819,726 21,819,726 Net assets, end of year 21,376,841 ITEMS OF NOTE: The Storm Water Management Utility only has one employee assigned to it at this time. Salaries are allocated from the General Fund for various administrative functions, such as finance, tax collection, engineering, communications services, clerk services and general administration. 30% 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 FISCAL TERMINOLOGY Page 7.7 Page 7.1 FISCAL POLICIES AND PROCEDURES FINANCIAL POLICIES The Village of Menomonee Falls’ financial policies 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 evaluating both current activities and proposals for future programs. Most of the policies represent long -standing principles, traditions and practices and follow generally accepted accounting principals which have guided t he Village in the past and help maintain fiscal stability. OPERATING BUDGET POLICIES The Village prepares an annual budget for all funds to be financed by a general property tax, in accordance with State of Wisconsin Statute 65.90. Tax incremental distr icts (TIDs) do not have annual budgets, but rely upon the project plan and development agreements. Budgets are classified as either lapsing (spending authority 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, Debt 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 prepared 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 operating line items require the ap proval by two thirds of the Village Board. Page 7.2 FISCAL POLICIES AND PROCEDURES FUND BALANCE RESERVE POLICIES An individual fund’s assets less liabilities equal its fund balance. In general, fund balances are classified as reserved/restricted or unreserved/unrestricted. Reserved/Designated Fund Balances Reservations, or designation s, of a fund balance are the result of decisions made by the Village Board that set aside amounts for a specific use. Reservations/designations, may be changed at any time based upon updated information or changing circumstances. The General Fund has portions of its fund balance res erved or designated , at year end for various purposes, such as an offset to the subsequent year’s budget and reserves 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 major 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 working capital reserve equal to 60 to 90 days of General Fund operating costs to provide for reasonable cash flow needs 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 stable 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 the 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, paving, sanitary s ewer mains and extensions, and water main extensions. Property owners have the option of paying 100% at the time of levy or cho osing 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 program is derived from State of Wisconsin Statutes and Village ordinances. Management responsibility is assigned to the Director of Financial Services. Officers and employees involved in the investment proces s 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 ro ad 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 for debt issuance. During the budget proce ss, the Village identifies all sources of revenues available to fund projects outright before debt is issued. Sources may include impact fee and interceptor sewer reserves, special assessments, and tipping fees. Debt issues vary by purpose: Utility Mor tgage Revenue bonds, Clean Water Fund loans, general obligation debt, bond anticipation notes, and municipal revenue bonds. Debt issuance is handled by the Village’s financial 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 Statute s provides that the amount of general obligation indebtedness shall not exceed 5% of the equalized valuation 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 expenditures 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: General 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 protect 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 interest 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 independent audit of the Village’s financial records will b e 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 transactions are recognized when they occur, regardless of the timing of related cash flows. Adopted Budget The budget amounts as originally approved by the Village Board. Amended Budget The adopted budget plus any changes authorized by the Village Board. Appropriation The legal authorization to incur financial obligations for goods and services Assessed valuation A value set upon real estate and certain personal property by the municipal assessor as a basis for levying property taxes. Assets Resources owned or hel d by a municipality which have monetary value. Balance Sheet The basic financial statement which discloses what a government owns (assets), what it owes (liabilit ies), and its equity (n et 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 -bearing notes issued by a m unicipality in anticipation of longer term bonds. Typically issued for construction purposes. The notes are retired from proceeds of the long-term bonds. Budget A municipality’s plan of financial operations for a given period, including proposed expendit ures and a proposed means of financing them. Budgetary level of control The level of accounts within the budget for which expenditures may not legally exceed appropriations. The Village’s control level is at the fund and function level. CAFR Comprehensive Annual Financial Report Callable Bond Permits the issuer to pay the obligation before the state maturity date by giving notice of redemption in a manner specified in the bond document. Capital Outlay The cost of acquisition of large equipment and/or long-term construction projects Capital Project The largely one-time cost for construction, improvement, replacement or renovation of land, structures and equipment CDA Community Development Authority CVMIC Cities and Villages Mutual Insurance Company Debt Service Payment of principal and interest on outstanding debt Debt Service Fund A functional accounting element used to record all debt payments except for those accounted for in the Utilities. Debt Limit The maximum amount of debt which is legally permitted. Section 67.03(1) of State of Wisconsin Statutes provides that the amount of general obligation indebtedness of a municipality shall not exceed 5% of equalized valuation of the taxable property in the municipality. The Village follows a more conservative internal limit which equates to 60% of the maximum allowed by State Statute. Page 7.8 TERMINOLOGY (continued) Depreciation A portion of the cost of a fixed asset which is charged as an expense during a particular period. Depreciation expense is intended to match the useful life of an asset to its value to operations. Depreciation is recorded in the utilities. Fixed assets and their related depreciation is recorded for governmental funds only at the govern ment-wide level of the financial statements. Encumbrances Commitments related to unperformed contracts for goods and services. A purchase order is the most common form of encumbrance. Enterprise Funds Used to account for operations that are financed and o perated 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 cost s of providing goods and services to the general public on a continuing basis are recovered p rimarily through user charges. The Storm Water Utility is funded primarily through property taxes. Equalized Value A full value determination set upon real estate and personal property by the Wisconsin Department of Revenue. Used as a basis for apportionment of tax levies and allocation of state aids. Expenditures Decreases in the financial resources of governmental funds. Expenses Decreases in the financial resources of enterprise funds (utilities). Fiscal Period Any period at the end of which the munic ipality 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 w ithin a Fund. The function represents the Village’s budgetary level of control. An example of a function is Public Safety within the General Fund. Appropriations and amendments for a function require approval by the Village Board. Fund A fiscal and accou nting entity with a self -balancing set of accounts. Examples are the General Operating and Capital Projects Funds Fund Balance The fund equity of a governmental fund derived from the excess of assets and resources over liabilities. GAAP Generally Accepted Accounting Principles : Standards for financial accounting and reporting General Fund The fund used to account for all financial transactions except for those required to be recorded in another fund. General Obligation Debt Debt issues, the payment of which is backed by the full faith and credit of the issuing municipality. This type of debt counts against the Village’s debt limit. Infrastructure Assets Roads, streets, bridges, curb and gutter, sidewalks, drainage systems, and lighting systems installed for the common good of the public. Page 7.9 TERMINOLOGY (continued) Levy (Verb) To impose taxes, special assessments, or service charges for the support of municipal activities. (Noun) The total amount of taxes, special assessments, or service charges imposed. Liabilities Debt or other legal obligations arising out of transactions in th e past which must be liquidated, renewed, or refunded at some future date. Modifies Accrual Basis The accrual basis of accounting adapted to the government fund type spending measurement focus. Revenues are recognized when they become both “measurable a nd available” to finance expenditures of the current period. Expenditures are recognized when the goods and services are performed or delivered. Pay-As-You-Go A term used to describe the financial policy of a municipality which finances all of its capital outlay from current revenues rather than by issuing debt. Public Service Commission PSC: A state utility regulating body, through which accounting and reporting requirements are imposed and rate increases for the Water Utility are approved. Refunding Bonds Debt issued to retire (pay-off) bonds already outstanding. Reserve An account used to earmark a portion of fund equity as segregated for a specific use. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of the Enterp rise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enterprise Fund’s property (Mortgage Revenue Bonds). Revenues Financial resources of governmental and enterprise funds used for operations. Risk Management Fund A fund established to record the Village’s property insurance payments and self-insurance reserve balance. Sewer Utility An enterprise fund established in 1990 to record all transactions relating to providing sanitary sewerage treatment, transmission, operations, maintenance and billing to Village sewer customers. Shared revenue Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level. Special Assessment A compulsory levy made against certain properties to defray part of all of the cost of an improvement or service deemed to primarily benefit specific properties Special Assessment Bonds Bonds payable from the proceeds of special assessments. The special assessments must be levied before borrowing for these bonds can take place, which means that the property owner is billed before the construction has started. Page 7.10 TERMINOLOGY (continued) Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or capital projects). Revenues are typically restricted for special purposes. Storm Water Utility An Enterprise Fund containing all financial transaction dedicated to storm water management. The Storm Water Utility is funded primarily by property taxes. Tax Levy The total amount to be raised by general property taxes for the purposes stated in the budget. Property taxes are levied in the current year for subsequent year appropriations. For example, ta xes levied in December 2010 would be used in 2011. In this example, taxes are based upon the assessed valuation as of January 1, 2010. Tax Rate The amount of tax stated in terms of a unit of the tax base (dollars per 1,000 of assessed valuation). Due to changes in the total assessed valuation of the Village, the percentages in the tax levy and the tax rate will not be the same. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Tax Incremental Financing District (TID) A contiguous geographic area within the Village defined and created by resolution of the local legislative body, consisting solely of whole unit of property as assessed for general property tax purposes. Tax Increment The tax value on the equalized valuation in excess of the base amount established the year the TID district was created. Water Utility An enterprise fund containing all transactions relating to providing water pumping, transmission, treatment, operations, main tenance and billing to Village water customers. Working Capital Another term for the unreserved fund balance of the General Fund. The Village attempts to maintain a working capital balance equal to 60-90 days of general operating expenditures. Chapter 8 DETAILED BUDGET WORKSHEETS Budget Worksheet Village of Menomonee Falls Page 1 11/11/14 11:48 AM 100-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 18,381,190 18,469,815 18,735,435 18,947,322 19,220,093 19,220,091 17,071,345 RE10 Total 18,381,190 18,469,815 18,735,435 18,947,322 19,220,093 19,220,091 17,071,345 RE20 Other Taxes 7003-0000 Omitted Taxes 1,334 3,090 167 964 - - - 7010-0000 Del.PP Tax Prior Years 2,105 1,942 1,347 131 - 1,500 1,500 7012-0000 Int-Delinquent Taxes 4,766 4,890 2,950 8,684 3,074 5,000 5,000 7020-0000 Trailer Tax-Meno Fls Dist 9,813 11,183 10,051 8,932 7,512 10,000 10,000 7030-0000 Hotel/Motel Tax - 80,289 136,331 161,753 99,098 150,000 200,000 7050-0000 Fire Insurance Taxes 132,366 136,716 144,981 144,168 161,744 144,000 144,000 RE20 Total 150,384 238,110 295,827 324,632 271,428 310,500 360,500 RE40 Intergovernmental 7100-0000 Shared Revenues 579,151 587,098 442,173 454,116 170,082 452,750 458,211 7100-0001 Shared Rev-Computers 385,194 372,448 356,801 306,222 267,305 267,305 215,956 7101-0000 Ex.Restraint - - 33,560 46,912 - 102,169 161,025 7103-0000 Grant Revenues - 28,166 ----- 7110-0000 Man.Forest Land 74 77 79 66 79 75 75 7120-0000 Connect.St/Hwy Aids 185,208 185,576 186,288 211,841 159,205 213,376 213,705 7122-0000 Transportation Aids 1,688,054 1,733,032 1,559,729 1,533,715 1,150,537 1,534,380 1,664,051 7125-0000 Road Aids 44,697 44,697 - - - 45,000 45,000 7130-0000 Police Grants - - 13,500 35,527 13,779 20,000 20,000 7140-0000 Fire Aids - - 186 ---- RE40 Total 2,882,378 2,951,094 2,592,316 2,588,399 1,760,987 2,635,055 2,778,023 RE50 Licenses And Permits 7200-0000 Liquor/Malt Licenses 29,233 30,028 31,070 31,070 30,545 30,000 30,000 7202-0000 Operator Licenses 15,361 12,855 17,907 16,505 14,447 15,000 15,000 7204-0000 Cigarette License 3,900 3,600 3,600 3,400 3,100 3,500 3,500 7206-0000 Dog Lic-VMF Share 6,154 11,243 12,451 6,081 4,476 12,000 10,000 7208-0000 Bicycle Licenses 110 ------ 7214-0000 Theater Licenses 250 250 250 - - 250 250 7216-0000 Elec.Contractor License 10,550 11,700 10,225 600 - 10,500 - 7218-0000 Trailer Park Licenses 100 100 - 100 - 100 100 7220-0000 Taxi/Auct/Misc.Licenses 985 775 1,907 1,829 1,052 900 1,000 7222-0000 Amusement Device Licens 6,925 6,925 6,500 7,275 6,875 6,900 6,900 7250-0000 Building Permits 338,788 310,249 304,823 329,488 417,212 325,000 400,000 7252-0000 Electrical Permits 88,795 69,518 89,805 87,536 73,668 70,000 90,000 7254-0000 Plumbing Permits 78,906 63,712 69,313 79,972 70,147 70,000 73,000 7256-0000 Heating Permits 67,313 74,957 73,572 71,255 65,465 70,000 70,000 7258-0000 Dance Permits 4,055 4,025 4,100 4,525 3,725 4,000 4,000 7260-0000 Curb Cuts 1,300 1,360 1,940 1,770 1,160 1,000 1,000 7262-0000 Street Excavation 1,100 1,700 900 900 1,500 1,000 1,000 7264-0000 Sign Permits 17,000 17,550 15,600 17,325 10,125 15,000 15,000 7266-0000 Itinerant Peddlers Licens 1,550 900 900 2,100 850 900 900 7268-0000 Parking Permits 3,896 4,854 6,284 6,032 6,351 5,500 6,000 7270-0000 Occupancy Permits 16,480 17,025 18,175 13,725 19,925 15,000 15,000 7272-0000 Park Use Permits 30,361 34,396 33,038 26,555 28,210 30,000 30,000 7276-0000 Alarm Permits 13,475 14,090 13,780 13,595 13,395 13,500 13,500 7278-0000 Block Party Permits 275 150 150 225 175 150 150 7444-0000 Newspaper Boxes - 40 ----- 7496-0000 Zoning Permit 400 2,300 3,800 7,365 12,550 1,000 2,000 RE50 Total 737,262 694,302 720,090 729,228 784,953 701,200 788,300 RE60 Fines And Penalties 7300-0001 Court Fines 492,762 420,918 413,701 482,059 272,969 420,000 420,000 7300-0002 Court Costs-Local 177,678 154,652 151,304 171,045 110,430 150,000 160,000 7303-0000 Weight Restrictions 2,977 1,475 - - - 1,000 - 7310-0000 Parking Violations 43,750 38,528 55,688 55,449 44,877 40,000 50,000 7320-0000 Impounded Dogs 4,446 - - 4,105 4,052 - 4,000 7330-0000 False Alarms Penalties 10,325 11,905 10,425 11,753 8,228 10,000 10,000 7422-0006 Court Admin Fee 20,375 11,700 1,243 312 100 - - 7422-0010 Warrant fees 48 - 624 2,482 1,541 - 1,000 RE60 Total 752,361 639,178 632,985 727,205 442,197 621,000 645,000 Budget Worksheet Village of Menomonee Falls Page 2 11/11/14 11:48 AM 100-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget RE70 Public Charge For Service 7115-0000 Lannon-Snow Services 16,139 22,020 14,618 19,252 26,755 15,000 15,000 7330-0001 FD Plan Review fees 20,283 15,881 18,720 15,714 8,327 15,000 15,000 7400-0000 Acctg Serv Fee 371 312 187 ---- 7411-0000 Weed Cutting Repayments 1,702 6,821 1,427 4,813 1,383 1,000 1,000 7412-0000 Weed Cutting Admin. Fees 1,000 2,350 350 1,200 350 1,000 500 7420-0000 Accident&Theft Reports 5,058 5,466 4,227 3,529 4,113 4,000 4,000 7421-2000 Tax Ref Intercept 381 (2) - - 50 - - 7421-3000 School Liaison Officer 87,875 113,648 121,301 120,318 62,123 120,000 120,000 7422-0000 Misc PD Revenues 50 375 (58) 399 160 200 200 7422-0001 Fingerprints 2,980 3,540 3,530 2,520 2,350 3,000 3,000 7422-0002 Notaries 4 - - - 2 - - 7422-0003 Terms (Court Ordered) 13,740 14,623 14,433 12,988 8,334 14,000 14,000 7422-0008 Blood Analysis Fee ----- 2,500 2,500 7435-0000 Ambulance Fees 779,329 1,015,806 1,032,197 1,053,290 787,000 1,025,000 1,200,000 7435-0001 Ambulance Non Collect ble (59,174) (73,545) (96,254) (115,040) (106,042) (100,000) (169,000) 7435-0002 Ambulance Refunds (1,163) (169) (245) (10,324) (399) - - 7435-0003 Ambulance-Insur. Adjust (124,041) (224,552) (263,907) (248,479) (198,747) (230,000) (325,000) 7436-0000 Fire Fighting Charges/Rei - - 4,568 5,000 17,161 2,000 2,000 7436-0005 Contracted Fire Dept Servi ------ 167,850 7440-0000 DPW Matl. Sales 154 ------ 7441-0000 DPW Labor 8,773 4,228 10,702 22,102 (3,279) 4,000 4,000 7442-0000 DPW Rentals 8,832 ------ 7461-0000 PK Vandalism - - - 204 - - - 7490-0000 Matl.Sales&Services 5,178 4,867 4,390 4,983 7,167 4,500 4,500 7492-0000 Map & Plat Sales 367 229 161 204 64 200 200 7493-0000 House Numbers 757 644 867 912 631 500 500 7494-0000 IRB Fee 3,000 - 500 500 - 500 500 7495-0000 OVC Application Fee - 1,200 200 1,000 - 200 200 7499-0000 Open Records Request 152 45 193 254 138 200 175 7735-0000 Spec Appearance 6,000 3,450 5,850 6,550 5,050 4,000 4,000 7736-0000 Subdivision Review Fees 1,400 4,500 3,300 20,950 9,850 5,000 10,000 7737-0000 Project Review Fees 550 3,850 7,950 18,239 19,898 10,000 15,000 7738-0000 Certif Commty Review Fee 2,528 5,033 3,605 2,518 2,060 3,000 3,000 7740-0000 Hunting Processing Chg 1,250 1,373 1,428 1,516 260 1,300 1,400 RE70 Total 783,475 931,993 894,240 945,112 654,759 906,100 1,094,525 RE80 Interest Income 7600-0000 Interest Earnings 62,444 56,782 37,821 26,211 16,918 40,000 25,000 7600-0615 Int on Advance to TID4 15,890 ------ 7600-0618 Interest on Advance - TID # 33,508 46,876 65,984 77,971 - 90,000 18,500 7600-0619 Interest on Advance - TID # 11,615 22,605 21,709 12,826 - 20,000 2,600 7600-0620 Interest on Advance - TID # 10,541 2,709 98,957 94,373 - - - 7600-0621 Interest on Advance - TID # - - 3,300 6,798 - 7,000 1,400 7600-0740 Interest on Advance - Stm 27,349 16,020 13,187 8,746 - 4,076 - 7610-0000 Int-Past Due Invoices 1,279 1,028 960 1,169 66 500 50 RE80 Total 162,626 146,020 241,918 228,094 16,984 161,576 47,550 RE85 Miscellaneous 7422-0011 Police Deposit Over/Under - - (90) 26 119 - - 7700-0000 Misc Revenue 1,490 3,812 539 19,976 1,759 500 500 7705-0000 Misc Donations (1,543) ------ 7707-0000 Meno Falls School Dist Ren 19,122 32,780 32,780 30,048 27,317 32,780 32,780 7710-0000 Cable TV Revenues 301,763 324,339 327,404 303,885 170,274 325,000 325,000 7712-0000 Cable TV Rent Metro Lease - 9,180 2,040 6,000 3,588 - 6,150 7713-0000 Tower Lease Agreements 29,842 30,950 32,099 33,292 24,854 35,000 36,700 7713-0010 Soda Agreement 3,951 3,479 2,825 2,952 1,816 3,000 2,500 7714-0000 AT&T Franchise Fee 63,561 76,077 93,863 154,488 108,667 100,000 150,000 7719-0000 Sale of VMF Supplies 8,435 5,868 ----- 7720-0000 Sale Of VMF Property 32,391 ------ 7725-0000 Scrap Metal Sales 2,168 3,727 5,325 3,268 3,416 2,000 2,000 7726-0000 Scrap Oil Sales 8,271 11,323 23,440 14,760 15,401 7,000 10,000 7730-0000 Publication Fees 48,485 32,115 40,690 31,110 24,830 46,707 25,296 7750-0000 Misc Rentals 975 4,725 4,725 3,649 5,801 4,725 4,725 RE85 Total 518,911 538,375 565,640 603,454 387,842 556,712 595,651 RE92 Transfers In 7801-0200 Tfr from SR - - 524,662 ---- Budget Worksheet Village of Menomonee Falls Page 3 11/11/14 11:48 AM 100-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 7801-0400 Tfr from SA 260,000 150,000 ----- 7801-0500 Tfr from DS - - - 4,518 - - - 7801-0605 Tfr from Muni Fac - - - 290,000 - - - 7801-0610 Tfr from CP 95,633 15,482 16,623 18,011 - 30,142 - RE92 Total 355,633 165,482 541,285 312,529 - 30,142 - RE96 Charges To Water Utility 7690-0000 WU Taxes To GF 1,200,836 1,203,973 1,292,036 1,393,941 1,062,000 1,290,000 1,500,000 RE96 Total 1,200,836 1,203,973 1,292,036 1,393,941 1,062,000 1,290,000 1,500,000 TOTAL REVENUES 25,925,056 25,978,342 26,511,772 26,799,916 24,601,243 26,432,376 24,880,894 Budget Worksheet Village of Menomonee Falls Page 4 11/11/14 11:48 AM 100-100 Village Board Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 40,654 40,499 40,654 39,978 27,718 40,500 40,500 EX10 Total 40,654 40,499 40,654 39,978 27,718 40,500 40,500 EX20 Fringe Benefits 8010-0000 FICA 3,079 3,129 3,109 3,058 2,120 3,100 3,100 8016-0000 Worker's Comp Insurance 97 116 102 130 88 100 80 EX20 Total 3,176 3,245 3,211 3,188 2,208 3,200 3,180 EX30 Employee Training/Expense 8070-0000 Training & Education ---- 2 6 5-- 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 4,917 1,703 1,777 2,901 4,368 2,200 2,200 EX70 Total 4,917 1,703 1,777 2,901 4,368 2,200 2,200 TOTAL EXPENSES 48,747 45,447 45,642 46,324 34,559 45,900 45,880 Budget Worksheet Village of Menomonee Falls Page 5 11/11/14 11:48 AM 100-110 Village Manager Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 97,126 105,565 96,731 113,693 71,778 97,575 101,500 EX10 Total 97,126 105,565 96,731 113,693 71,778 97,575 101,500 EX20 Fringe Benefits 8010-0000 FICA 5,335 5,831 5,550 5,515 5,180 7,475 7,775 8011-0000 Pension-VMF 4,374 5,610 5,720 6,532 5,024 6,825 6,900 8012-0000 Pension-EEE Share 5,647 3,466 ----- 8013-0000 Health Insurance 10,768 11,140 11,051 10,953 8,732 10,925 11,650 8014-0000 Dental Insurance 1,154 1,235 1,333 1,414 1,154 1,425 1,675 8015-0000 Life Insurance 277 277 412 548 421 550 550 8016-0000 Worker's Comp Insurance 337 755 705 303 201 275 200 8030-0615 Wage/Bene TID 4 Transfers (7,250) (7,645) (5,763) (5,763) (3,799) (5,065) (4,864) 8030-0616 Wage/Bene TID 5 Transfers (7,250) (7,645) (5,763) (5,763) (3,799) (5,065) (4,864) 8030-0618 Wage/Bene TID 6 Transfers (18,125) (19,114) (11,526) (11,526) (7,598) (10,130) (9,728) 8030-0619 Wage/Bene TID 7 Transfers (3,625) (3,823) (5,763) (5,763) (3,799) (5,065) (4,864) 8030-0620 Wage/Bene TID 8 Transfers (18,125) (19,114) (11,526) (11,526) (7,598) (10,130) (9,728) 8030-0621 Wage/Bene TID 9 Transfers (18,125) (19,114) (11,526) (11,526) (7,598) (10,130) (4,864) 8030-0630 Wage/Bene TID 10 Transfe - - (11,526) (11,526) (7,598) (10,130) (9,728) 8030-0631 Wage/Bene TID 11 Transfe - - (5,763) (5,763) (3,799) (5,065) (4,864) 8030-0632 Wage/Bene TID 12 Transfe ------ (9,728) EX20 Total (44,608) (48,141) (44,385) (43,891) (24,876) (33,305) (34,482) EX30 Employee Training/Expense 8070-0000 Training & Education 140 993 81 - - 1,500 1,500 8080-0000 Travel Expenses - - 119 - - 300 300 EX30 Total 140 993 200 - - 1,800 1,800 EX40 Materials And Supplies 8100-0000 Office Supplies 1,077 1,301 1,491 1,917 1,514 4,000 4,000 8100-0210 Membership/Publications 1,110 2,493 3,515 - 1,014 3,000 3,000 8170-4000 Gas & Diesel Fuel - 88 743 765 689 1,000 1,000 EX40 Total 2,187 3,882 5,749 2,682 3,217 8,000 8,000 EX44 Repair/Maintenance 8162-4000 RM-Vehicles - 620 863 343 - 1,500 1,500 EX44 Total - 620 863 343 - 1,500 1,500 EX70 Other Operating 8490-0000 VB general expense - - - 214 60 - - EX70 Total - - - 214 60 - - TOTAL EXPENSES 54,845 62,919 59,158 73,041 50,179 75,570 78,318 Budget Worksheet Village of Menomonee Falls Page 6 11/11/14 11:48 AM 100-111 Clerk Services Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 195,119 216,378 225,774 252,473 177,765 225,150 230,925 8001-0000 Overtime 893 - 803 - 324 1,450 1,475 8002-0000 Part Time Wages 37,167 44,079 48,970 51,355 37,443 67,525 65,325 8003-1110 Election Workers Wages 55,375 35,645 108,301 26,317 28,470 60,000 60,000 8008-0000 Retirement Leave Pay-Out ----- 18,000 - EX10 Total 288,554 296,102 383,848 330,145 244,002 372,125 357,725 EX20 Fringe Benefits 8010-0000 FICA 14,879 19,250 21,086 22,798 16,024 23,875 22,775 8011-0000 Pension-VMF 10,198 13,476 15,998 19,137 14,309 20,450 18,675 8012-0000 Pension-EEE Share 13,165 9,781 ----- 8013-0000 Health Insurance 57,211 67,701 67,854 59,477 39,051 47,925 50,250 8013-0020 Health Ins Retiree 22,756 23,539 ----- 8014-0000 Dental Insurance 3,317 3,733 3,771 3,303 2,021 2,475 2,475 8014-0010 Dental Ins Retiree 1,417 1,417 ----- 8015-0000 Life Insurance 833 1,016 1,017 1,051 700 1,175 1,300 8016-0000 Worker's Comp Insurance 689 858 811 818 778 1,050 725 EX20 Total 124,465 140,771 110,537 106,584 72,883 96,950 96,200 EX30 Employee Training/Expense 8070-0000 Training & Education 1,674 799 939 3,318 2,169 2,500 3,200 8080-0000 Travel Expenses 601 1,550 1,226 1,576 1,424 1,500 1,500 EX30 Total 2,275 2,349 2,165 4,894 3,593 4,000 4,700 EX40 Materials And Supplies 8100-0000 Office Supplies 2,147 2,230 2,293 1,867 1,942 2,224 2,200 8100-0010 Postage 29,590 27,897 55,714 31,094 5,070 55,000 32,000 8100-0050 Records Management 799 ------ 8100-0110 Elect Expenses 24,338 19,536 49,430 24,486 20,036 50,000 25,000 8100-0200 Dues & Subscriptions 10,163 10,133 721 10,247 10,145 11,000 11,000 8100-0220 Notices & Publications 6,131 4,460 2,351 1,013 247 3,000 - 8100-0230 Records Search 3,612 3,794 4,162 4,553 3,934 4,000 4,000 EX40 Total 76,780 68,050 114,671 73,260 41,374 125,224 74,200 EX47 Property & Equipment 8188-3001 Equipment 4,180 ------ 8190-9000 Rev Capital Fund Payment - 7,800 7,800 7,800 - 7,800 7,800 EX47 Total 4,180 7,800 7,800 7,800 - 7,800 7,800 EX60 Contractual Services 8300-1300 Tax Collections 42,047 34,690 34,715 32,603 36,449 35,000 36,500 8300-1301 Property List 14,313 11,740 11,744 11,788 5,927 12,000 12,000 8300-1304 Muni Code Supplements 6,365 7,280 11,032 5,480 9,495 7,000 7,000 EX60 Total 62,725 53,710 57,491 49,871 51,871 54,000 55,500 EX70 Other Operating 8440-0000 Erroneous Taxes 192 14,197 14,581 14,915 - 5,000 1,000 8440-1000 Tax Chargebacks 83 ------ 8440-2000 Collection Fees 19,592 15,114 15,832 8,350 2,873 20,000 5,000 8440-7010 Uncoll.Del.PP Taxes 4,206 1,016 2,105 14,576 - 3,000 3,000 8441-0000 Trailer Payments -Schools 4,127 3,870 3,610 2,991 1,970 4,000 4,000 EX70 Total 28,200 34,197 36,128 40,832 4,843 32,000 13,000 TOTAL EXPENSES 587,179 602,979 712,640 613,386 418,566 692,099 609,125 Budget Worksheet Village of Menomonee Falls Page 7 11/11/14 11:48 AM 100-120 Human Resources Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 48,459 44,507 46,262 46,818 33,838 46,800 47,725 8002-0000 Part Time Wages - - - 7,370 9,483 10,825 11,050 EX10 Total 48,459 44,507 46,262 54,188 43,321 57,625 58,775 EX20 Fringe Benefits 8010-0000 FICA 3,901 3,216 3,313 3,923 3,152 4,400 4,500 8011-0000 Pension-VMF 2,075 2,389 2,719 3,584 3,032 4,025 4,000 8012-0000 Pension-EEE Share 2,679 1,721 ----- 8013-0000 Health Insurance 13,083 13,536 13,427 13,308 10,610 14,150 14,825 8013-0020 Health Ins Retiree 7,581 7,842 ----- 8014-0000 Dental Insurance 747 747 747 747 560 750 750 8014-0010 Dental Ins Retiree 350 350 ----- 8015-0000 Life Insurance 77 53 55 69 65 125 125 8016-0000 Worker's Comp Insurance 135 174 159 128 123 150 125 8017-0000 Empl.Assist.Prog.To 8089 2,840 ------ EX20 Total 33,468 30,028 20,420 21,759 17,542 23,600 24,325 EX30 Employee Training/Expense 8070-0000 Training & Education 26 ---- 1 0 0 1 0 0 8075-0000 Recruitment & Personnel 1,506 3,178 1,834 1,887 1,008 2,500 2,500 8076-0000 Employee Exams/Evaluatio - - 1,930 5,923 5,102 6,000 8,000 8080-0000 Travel Expenses ----- 1 0 0 1 0 0 8088-0000 Relations/Recognition 1,336 2,182 2,205 3,543 1,964 3,200 3,600 8089-0000 Employee Assist.Program 3,056 5,250 5,250 5,250 4,405 5,250 6,800 EX30 Total 5,924 10,610 11,219 16,603 12,479 17,150 21,100 EX40 Materials And Supplies 8100-0210 Membership/Publications 30 30 30 30 30 100 - 8110-1201 Medical Supplies 2,924 3,921 ----- 8120-0001 Foot Protection Reimb 2,790 2,520 ----- EX40 Total 5,744 6,471 30 30 30 100 - EX60 Contractual Services 8310-1303 Outplacement Services - - 9,000 ---- EX60 Total - - 9,000 ---- TOTAL EXPENSES 93,595 91,616 86,931 92,580 73,372 98,475 104,200 Budget Worksheet Village of Menomonee Falls Page 8 11/11/14 11:48 AM 100-130 Assessment Of Property Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8100-0000 Office Supplies 777 217 258 341 101 300 300 EX40 Total 777 217 258 341 101 300 300 EX60 Contractual Services 8300-1301 Property List 8,588 11,740 11,744 11,788 5,927 12,000 12,000 8300-1305 DOR Manufactg Assessmt 25,998 26,207 25,351 - 23,502 28,000 28,000 8310-1302 CLT-Support 250,000 249,500 249,500 249,500 111,000 144,000 144,000 EX60 Total 284,586 287,447 286,595 261,288 140,429 184,000 184,000 TOTAL EXPENSES 285,363 287,664 286,853 261,629 140,530 184,300 184,300 Budget Worksheet Village of Menomonee Falls Page 9 11/11/14 11:48 AM 100-150 Muni Bldg Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 101,657 99,956 93,174 84,550 62,335 84,500 60,975 8001-0000 Overtime 1,278 1,211 739 - - 525 1,000 8002-0000 Part Time Wages 26,505 26,626 30,864 33,914 20,111 33,650 11,450 8004-0000 Temporary Help 4,684 4,965 2,527 ---- 8008-0000 Retirement Leave Pay-Out ---- 20,401 21,125 14,325 EX10 Total 134,124 132,758 127,304 118,464 102,847 139,800 87,750 EX20 Fringe Benefits 8010-0000 FICA 9,840 10,017 9,042 8,860 7,625 10,700 6,725 8011-0000 Pension-VMF 6,372 7,096 6,548 7,924 5,771 9,775 5,975 8012-0000 Pension-EEE Share 8,227 5,311 ----- 8013-0000 Health Insurance 28,414 28,841 26,341 27,567 22,376 29,300 34,450 8013-0020 Health Ins Retiree - 15,697 ----- 8014-0000 Dental Insurance 1,508 1,523 1,443 1,547 1,181 1,550 1,325 8014-0010 Dental Ins Retiree - 1,067 ----- 8015-0000 Life Insurance 647 700 656 753 497 675 250 8016-0000 Worker's Comp Insurance 5,079 5,937 7,127 6,244 5,604 7,475 3,950 EX20 Total 60,087 76,189 51,157 52,895 43,054 59,475 52,675 EX30 Employee Training/Expense 8070-0000 Training & Education - - - 196 - 250 250 EX30 Total - - - 196 - 250 250 EX40 Materials And Supplies 8100-0020 Paper/Printing Supplies 19,344 12,399 24,954 9,852 7,950 25,000 25,000 8110-0000 Department Supplies 1,605 214 56 399 529 1,500 1,500 8110-0100 Small Equip./Tools 604 25 430 189 181 400 400 8110-0200 Small Equipment - 280 ----- 8110-1501 Custodial Supplies 10,066 11,161 7,505 11,099 8,236 11,500 12,500 EX40 Total 31,619 24,079 32,945 21,539 16,896 38,400 39,400 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 33,394 35,426 33,316 28,304 26,613 25,000 30,000 8162-4000 RM-Vehicles 466 202 627 ---- EX44 Total 33,860 35,628 33,943 28,304 26,613 25,000 30,000 EX47 Property & Equipment 8188-3001 Equipment - 2,736 ----- EX47 Total - 2,736 ----- EX50 Utilities 8200-0010 Light/Power 119,842 130,316 127,175 118,773 83,539 125,000 125,000 8200-0020 Heat (Gas & Oil) 48,155 43,651 36,812 39,300 28,146 60,000 60,000 8200-0030 Water/Sewer VMF 6,526 6,550 6,854 6,260 3,071 7,000 7,000 EX50 Total 174,523 180,517 170,841 164,333 114,756 192,000 192,000 EX51 DPW Activities 8110-4100 Abandoned Haz.Mat.Dispos - - 265 ---- EX51 Total - - 265 ---- EX60 Contractual Services 8300-0000 Contracts 13,244 4,548 38,322 36,090 11,396 54,000 44,600 8300-1501 Mechanicals Contract 13,259 7,688 12,396 14,513 5,584 14,000 13,500 8300-1502 Custodial Contract 19 - 576 5,558 3,205 18,000 30,000 EX60 Total 26,522 12,236 51,294 56,161 20,185 86,000 88,100 TOTAL EXPENSES 460,735 464,143 467,749 441,892 324,351 540,925 490,175 Budget Worksheet Village of Menomonee Falls Page 10 11/11/14 11:48 AM 100-160 Insurance & Benefits Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8008-0000 Retirement Leave Pay-Out (1,241) ------ EX10 Total (1,241) ------ EX20 Fringe Benefits 8018-0000 Unemployment Compensat 4,250 12,862 38,770 33,216 9,771 30,000 30,000 EX20 Total 4,250 12,862 38,770 33,216 9,771 30,000 30,000 EX75 Insurances 8610-0010 Public Officials Insurance 2,210 3,286 5,719 5,719 9,598 6,000 5,800 8610-0011 Employment Practice Liabili - - - 3,562 - 4,100 5,850 8610-0012 Crime Policy - - - 1,544 - 1,600 1,100 8610-0015 Excess Public Entity 4,331 3,485 3,485 ---- 8610-0030 Boiler & Machinery 1,121 874 894 905 1,775 1,000 1,200 8610-0040 Volunteer Insurances 2,748 2,748 2,847 2,847 3,157 - 3,250 8610-0050 Property Damage Insurance 10,478 5,614 10,759 17,469 28,604 19,500 23,750 8610-0060 Property Damage-Vehicles 19,567 19,620 20,963 16,335 26,228 21,000 21,050 8610-0090 Oral Surgery 12,628 13,122 32,989 265 - - - 8610-0100 Fitness Reimb DPW 1,600 1,550 300 ---- 8610-0500 Fitness Reimb - Fire - - - 100 150 200 200 8610-0600 AFLAC Fees - - 403 500 - - - 8610-0700 EFlex FSA - - 3,903 2,081 2,077 2,100 2,100 EX75 Total 54,683 50,299 82,262 51,327 71,589 55,500 64,300 TOTAL EXPENSES 57,692 63,161 121,032 84,543 81,360 85,500 94,300 Budget Worksheet Village of Menomonee Falls Page 11 11/11/14 11:48 AM 100-170-171 Judicial Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 27,383 119,506 116,395 123,283 96,637 137,400 142,200 8001-0000 Overtime - 1,036 - - 35 - - 8002-0000 Part Time Wages 2,957 ------ EX10 Total 30,340 120,542 116,395 123,283 96,672 137,400 142,200 EX20 Fringe Benefits 8010-0000 FICA 1,703 8,953 8,625 8,722 6,831 10,500 10,875 8011-0000 Pension-VMF - 4,941 5,208 6,300 5,208 7,450 7,575 8012-0000 Pension-EEE Share - 3,822 ----- 8013-0000 Health Insurance - 26,394 26,186 26,225 31,668 29,225 44,275 8014-0000 Dental Insurance - 1,417 1,417 1,439 1,666 1,500 2,225 8015-0000 Life Insurance - 168 165 179 149 225 350 8016-0000 Worker's Comp Insurance 56 285 302 343 288 375 275 EX20 Total 1,759 45,980 41,903 43,208 45,810 49,275 65,575 EX30 Employee Training/Expense 8070-0000 Training & Education 768 834 9,483 2,203 1,197 4,000 4,000 8080-0000 Travel Expenses 270 - 368 259 - 500 500 8082-0000 Clerical Allowance 400 - 400 550 150 1,000 1,000 EX30 Total 1,438 834 10,251 3,012 1,347 5,500 5,500 EX40 Materials And Supplies 8100-0000 Office Supplies 827 645 864 477 507 1,200 1,200 8100-0170 Charge Card Fees 8,071 6,324 4,359 5,205 3,824 8,000 8,000 8100-0205 Legal Resources ----- 2 0 0 2 0 0 8100-0210 Membership/Publications 100 - - 119 100 300 300 8110-1701 Transcripts 244 ---- 2 0 0 2 0 0 8110-1702 Translators 82 - 19 ---- EX40 Total 9,324 6,969 5,242 5,801 4,431 9,900 9,900 EX60 Contractual Services 8300-5001 Consulting Services - 12,416 ----- 8310-0040 Witness Fees - (15) ----- EX60 Total - 12,401 ----- TOTAL EXPENSES 42,861 186,726 173,791 175,304 148,260 202,075 223,175 Budget Worksheet Village of Menomonee Falls Page 12 11/11/14 11:48 AM 100-170-172 Legal Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 136,434 140,360 151,119 172,764 132,666 187,675 198,375 8002-0000 Part Time Wages - 3,200 2,720 - - 3,500 3,500 8004-0000 Temporary Help - 13,419 20,707 7,023 3,374 20,375 20,375 8008-0000 Retirement Leave Pay-Out - - - 22,183 - - - EX10 Total 136,434 156,979 174,546 201,970 136,040 211,550 222,250 EX20 Fringe Benefits 8010-0000 FICA 9,958 11,676 12,455 15,004 10,119 16,175 17,000 8011-0000 Pension-VMF 6,736 7,564 8,765 11,227 9,287 13,125 13,500 8012-0000 Pension-EEE Share 8,688 5,550 ----- 8013-0000 Health Insurance 19,372 20,256 20,096 29,477 27,909 36,275 38,275 8014-0000 Dental Insurance 1,134 1,134 1,134 1,679 1,490 2,000 2,000 8015-0000 Life Insurance 656 769 927 725 544 750 750 8016-0000 Worker's Comp Insurance 405 499 480 603 446 600 450 EX20 Total 46,949 47,448 43,857 58,715 49,795 68,925 71,975 EX30 Employee Training/Expense 8070-0000 Training & Education 973 1,543 1,480 909 2,992 3,800 3,800 8080-0000 Travel Expenses 422 157 74 482 834 1,490 1,490 EX30 Total 1,395 1,700 1,554 1,391 3,826 5,290 5,290 EX40 Materials And Supplies 8100-0205 Legal Resources 10,493 11,172 9,998 11,218 7,302 12,800 12,800 8100-0210 Membership/Publications 664 634 647 923 917 1,800 1,800 EX40 Total 11,157 11,806 10,645 12,141 8,219 14,600 14,600 EX60 Contractual Services 8310-0000 Legal Services 39,387 11,383 9,570 102,662 37,361 86,000 85,000 8310-0007 Transcripts - 611 - - 3,833 400 1,400 8310-0008 Filing Fees 793 403 - 232 260 1,000 1,000 8310-0009 Legal- Environmental 665 235 1,319 ---- 8310-0011 Prosecutor 139,713 121,872 58,824 37,881 - - - 8310-0040 Witness Fees ----- 2 5 0 2 5 0 8310-0041 Labor 23,821 23,625 48,285 ---- EX60 Total 204,379 158,129 117,998 140,775 41,454 87,650 87,650 TOTAL EXPENSES 400,314 376,062 348,600 414,992 239,334 388,015 401,765 Budget Worksheet Village of Menomonee Falls Page 13 11/11/14 11:48 AM 100-180 Community Life Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 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 3,900 4,300 4,300 4,225 4,375 5,000 5,000 8110-7411 VC-Parade Admin 310 332 1,064 675 - 1,000 1,000 EX36 Total 5,210 5,632 6,364 5,900 5,375 7,000 7,000 EX43 Community Events 8110-7401 Community Events 488 447 2,471 442 393 1,000 1,000 8110-7402 Fireworks 14,500 14,500 14,500 14,500 17,000 17,500 17,500 8110-7403 Senior Transportation 42,769 55,033 58,270 54,161 33,138 56,000 56,000 8110-7404 VMF Parades 6,800 6,000 6,000 6,000 6,666 10,000 10,000 8110-7412 ASCAP Music 305 310 324 334 331 350 350 EX43 Total 64,862 76,290 81,565 75,437 57,528 84,850 84,850 TOTAL EXPENSES 70,072 81,922 87,929 81,337 62,903 91,850 91,850 Budget Worksheet Village of Menomonee Falls Page 14 11/11/14 11:48 AM 100-190 Financial Services Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 178,349 183,244 139,513 157,509 129,894 175,275 205,375 8001-0000 Overtime 88 - 376 49 - 1,225 1,250 8008-0015 Retirement Payout - 37,562 ----- EX10 Total 178,437 220,806 139,889 157,558 129,894 176,500 206,625 EX20 Fringe Benefits 8010-0000 FICA 12,072 16,530 10,586 11,517 9,478 13,500 15,800 8011-0000 Pension-VMF 8,276 10,129 8,037 9,958 9,093 12,350 14,050 8012-0000 Pension-EEE Share 10,684 7,431 ----- 8013-0000 Health Insurance 33,737 43,047 32,325 19,293 23,350 45,675 58,525 8013-0020 Health Ins Retiree 7,588 7,848 ----- 8014-0000 Dental Insurance 2,173 2,340 1,762 1,506 3,041 2,400 2,925 8014-0010 Dental Ins Retiree 533 533 ----- 8015-0000 Life Insurance 661 721 311 199 192 250 325 8016-0000 Worker's Comp Insurance 620 767 838 516 376 500 425 8030-0619 Wage/Bene TID 7 Transfers - (902) ----- EX20 Total 76,344 88,444 53,859 42,989 45,530 74,675 92,050 EX30 Employee Training/Expense 8070-0000 Training & Education 1,120 516 271 315 270 1,500 1,300 8080-0000 Travel Expenses 75 116 - - - 100 100 EX30 Total 1,195 632 271 315 270 1,600 1,400 EX40 Materials And Supplies 8100-0000 Office Supplies 1,194 1,393 1,533 1,349 518 1,900 1,900 8100-0210 Membership/Publications 510 570 740 475 275 600 800 8110-0200 Small Equipment 168 535 172 303 - 500 500 8110-1901 Budget Preparation 69 188 ----- EX40 Total 1,941 2,686 2,445 2,127 793 3,000 3,200 EX47 Property & Equipment 8188-3001 Equipment 195 ------ 8190-6000 Office Furnishings - - 194 ---- EX47 Total 195 - 194 ---- EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 25,588 25,872 70,503 78,418 42,000 45,000 75,000 8300-1902 Management Services 505 505 505 505 505 1,900 - 8300-1920 Bank Charges & Fees 16,133 10,431 10,589 10,805 9,982 13,000 13,000 8315-0000 GASB 45 Fees ----- 9,000 - EX60 Total 42,226 36,808 81,597 89,728 52,487 68,900 88,000 EX92 Bond Issue Expenditures 8800-0000 Bond Expenses ------ 2,000 EX92 Total ------ 2,000 TOTAL EXPENSES 300,338 349,376 278,255 292,717 228,974 324,675 393,275 Budget Worksheet Village of Menomonee Falls Page 15 11/11/14 11:48 AM 100-195 Communication & Info Serv Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 134,954 163,322 165,926 171,108 136,572 174,025 181,175 8001-0000 Overtime 2,446 2,890 1,815 2,513 1,880 2,050 2,125 EX10 Total 137,400 166,212 167,741 173,621 138,452 176,075 183,300 EX20 Fringe Benefits 8010-0000 FICA 9,849 12,066 12,234 12,630 10,105 13,475 14,025 8011-0000 Pension-VMF 6,564 8,853 9,945 11,514 9,692 12,325 12,475 8012-0000 Pension-EEE Share 8,473 6,452 - 8 - - - 8013-0000 Health Insurance 34,369 43,613 43,268 42,777 36,209 45,475 47,675 8014-0000 Dental Insurance 1,935 2,379 2,379 2,379 1,895 2,375 2,375 8015-0000 Life Insurance 415 454 495 515 418 550 650 8016-0000 Worker's Comp Insurance 558 546 625 517 376 500 375 EX20 Total 62,163 74,363 68,946 70,340 58,695 74,700 77,575 EX30 Employee Training/Expense 8070-0000 Training & Education 2,500 - 130 - 29 7,000 7,000 8070-0020 Education Reimbursement ----- 5 0 0 5 0 0 8075-0000 Recruitment & Personnel 275 ------ 8080-0000 Travel Expenses 56 110 - - 92 2,000 2,000 EX30 Total 2,831 110 130 - 121 9,500 9,500 EX40 Materials And Supplies 8100-0000 Office Supplies 41 296 251 149 158 2,500 2,500 8100-0150 Cabling Supplies 15 313 82 435 - 500 500 8100-0155 Security Supplies 1,026 1,376 1,399 226 2,407 1,000 1,000 8100-0195 A/V - Supplies 103 186 636 541 52 500 500 8100-0210 Membership/Publications ----- 5 0 0 5 0 0 8110-0000 Department Supplies 493 257 235 205 90 2,700 2,700 8110-0200 Small Equipment 558 - 49 79 - 1,000 1,000 8130-0000 Computer Supplies 26,690 29,052 24,950 28,082 21,167 24,000 24,000 EX40 Total 28,926 31,480 27,602 29,717 23,874 32,700 32,700 EX44 Repair/Maintenance 8160-0195 RM-AV System - 249 544 3,495 1,249 3,000 6,000 8160-0200 RM-Security System 4,595 2,159 1,632 3,979 514 4,500 10,500 8160-8002 RM-Cabling 5,579 161 5,866 2,948 - 7,000 9,000 8162-8000 RM-Computer Hardware 4,921 7,028 10,865 10,307 10,557 13,000 14,000 8162-9000 RM-Telephone System 7,692 23,006 49 4,388 3,011 5,000 5,000 EX44 Total 22,787 32,603 18,956 25,117 15,331 32,500 44,500 EX45 Lease/Rent Expense 8152-6000 Rent-Off.Eq. 43,739 55,428 52,785 59,077 50,219 71,300 71,300 8152-6005 Rent - Datacenter ------ 30,000 EX45 Total 43,739 55,428 52,785 59,077 50,219 71,300 101,300 EX47 Property & Equipment 8190-4000 Security System 4,175 - 10,088 628 - 10,000 10,000 8190-5000 Telephone System - - - 109 - 1,500 1,500 8190-6000 Office Furnishings 2,615 ---- 5 0 0 5 0 0 8190-8000 Computer Hardware 102,044 137,279 98,957 75,909 17,522 113,526 259,750 8190-8095 A/V System 87 195 3,788 3,405 20 6,000 6,000 8190-8100 Computer Software 25,707 3,825 68,766 52,395 43,491 76,742 24,675 8190-9000 Rev Capital Fund Payment 4,000 4,000 4,000 4,000 - 2,950 2,950 EX47 Total 138,628 145,299 185,599 136,446 61,033 211,218 305,375 EX50 Utilities 8210-0000 Telephone Service 46,849 47,562 48,231 47,893 35,227 60,000 60,000 8211-0000 Emergency Notification Ser 1,313 1,787 1,976 1,463 477 1,800 1,800 8212-0000 Teletype 2,952 3,078 2,994 2,994 2,183 3,036 3,036 8212-0001 Cellular Data Service 11,845 12,369 12,586 12,280 11,404 15,805 15,820 8212-0002 Pager Service 4 ------ Budget Worksheet Village of Menomonee Falls Page 16 11/11/14 11:48 AM 100-195 Communication & Info Serv Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 8212-0003 Cellular Telephone Service 13,808 13,208 12,098 9,218 6,688 9,900 10,000 8212-0004 Internet Service 8,347 12,069 23,956 22,440 18,732 24,700 25,194 8212-0005 WAN Service 18,296 25,164 50,576 49,097 31,477 61,495 112,570 8212-0010 Cable TV Service - - - 255 235 348 1,080 EX50 Total 103,414 115,237 152,417 145,640 106,423 177,084 229,500 EX60 Contractual Services 8160-5000 Microsoft Enterprise Agree 27,353 59,448 59,448 59,448 63,953 63,500 68,000 8213-0002 Website Hosting Service 9,579 9,867 12,164 13,569 24,197 25,000 25,000 8213-0004 Website Development ----- 2,000 2,000 8301-0000 Maintenance and Support 137,630 183,644 197,407 204,202 201,241 243,032 270,292 8302-0000 Consulting 2,655 2,468 13,195 72,144 47,230 71,875 43,875 EX60 Total 177,217 255,427 282,214 349,363 336,621 405,407 409,167 TOTAL EXPENSES 717,105 876,159 956,390 989,321 790,769 1,190,484 1,392,917 Budget Worksheet Village of Menomonee Falls Page 17 11/11/14 11:48 AM 100-196 Dispatch 911 Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 586,321 547,632 588,435 589,351 427,554 611,200 574,925 8001-0000 Overtime 22,290 11,849 13,665 11,652 1,950 15,425 14,500 8002-0000 Part Time Wages ------ 24,450 EX10 Total 608,611 559,481 602,100 601,003 429,504 626,625 613,875 EX20 Fringe Benefits 8010-0000 FICA 44,851 41,375 43,930 43,304 31,118 47,925 46,975 8011-0000 Pension-VMF 29,006 30,436 35,605 40,155 30,061 43,875 41,750 8012-0000 Pension-EEE Share 37,447 21,208 ----- 8013-0000 Health Insurance 132,204 128,754 116,830 187,797 162,521 190,550 178,575 8013-0020 Health Ins Retiree 7,581 7,842 ----- 8014-0000 Dental Insurance 7,724 8,168 8,182 9,571 6,389 9,575 8,525 8014-0010 Dental Ins Retiree 825 883 ----- 8015-0000 Life Insurance 897 1,007 1,152 1,196 882 1,200 1,325 8016-0000 Worker's Comp Insurance 1,470 1,687 1,487 1,852 1,317 1,750 1,225 EX20 Total 262,005 241,360 207,186 283,875 232,288 294,875 278,375 EX30 Employee Training/Expense 8070-0000 Training & Education 1,228 984 1,766 810 537 1,000 800 8070-0020 Education Reimbursement - 369 ----- 8090-0000 Uniforms 1,337 1,453 ----- EX30 Total 2,565 2,806 1,766 810 537 1,000 800 EX40 Materials And Supplies 8100-0000 Office Supplies 503 19 438 95 227 300 500 8100-0210 Membership/Publications - 215 - - - 200 250 8110-0000 Department Supplies 519 228 15 - 580 - - 8110-0003 Alarm Mailing Postage 819 467 523 577 - 700 - 8110-0200 Small Equipment 236 ------ EX40 Total 2,077 929 976 672 807 1,200 750 EX44 Repair/Maintenance 8160-4100 MCont-Radios 4,500 4,500 4,680 4,680 4,680 4,950 4,900 8162-4100 RM-Radio Equip. 74 2,650 2,978 1,810 75 2,750 2,800 EX44 Total 4,574 7,150 7,658 6,490 4,755 7,700 7,700 EX47 Property & Equipment 8188-4100 Radio Hardware 1,495 - 443 - 400 400 400 8190-5901 Telephone Accessories - - 93 25 - 200 200 EX47 Total 1,495 - 536 25 400 600 600 TOTAL EXPENSES 881,327 811,726 820,222 892,875 668,291 932,000 902,100 Budget Worksheet Village of Menomonee Falls Page 18 11/11/14 11:48 AM 100-200 Police Department Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 4,519,143 4,473,933 4,652,901 4,552,439 3,329,031 4,798,200 4,882,525 8001-0000 Overtime 48,231 89,433 84,676 97,595 74,842 90,300 91,225 8001-2000 Vacation Pay 46,070 37,634 35,275 44,767 53,771 - - 8001-2001 Holiday Pay 35,339 34,254 39,489 44,460 1,961 93,525 102,500 8001-2002 Comp Time 77,606 83,772 48,537 60,832 35,870 89,400 90,550 8002-0000 Part Time Wages 148,859 155,137 160,075 157,289 99,703 154,975 150,000 8004-0000 Temporary Help 13,218 12,425 ----- 8008-0000 Retirement Leave Pay-Out - - - 742 31,099 32,675 - 8008-0015 Retirement Payout 42,767 33,017 34,077 39,882 - - - EX10 Total 4,931,233 4,919,605 5,055,030 4,998,006 3,626,277 5,259,075 5,316,800 EX20 Fringe Benefits 8010-0000 FICA 362,612 368,068 374,886 368,063 265,149 402,325 406,725 8011-0000 Pension-VMF 548,215 571,722 597,416 684,504 357,337 529,175 497,425 8012-0000 Pension-EEE Share 272,133 277,762 268,970 283,126 206,472 308,525 282,825 8013-0000 Health Insurance 1,026,723 1,062,499 1,039,144 709,175 571,739 784,650 883,925 8014-0000 Dental Insurance 55,670 56,913 56,463 52,335 39,650 56,225 55,175 8015-0000 Life Insurance 8,057 8,381 8,667 8,328 6,249 9,780 9,450 8016-0000 Worker's Comp Insurance 151,315 151,470 183,963 218,606 162,923 217,375 160,850 8020-0000 VEBA 13,598 15,643 16,043 16,314 9,214 17,500 17,500 8021-0000 Nationwide - VMF 8,900 9,000 9,000 9,000 - 9,000 9,000 8030-0200 Wage/Bene Tfr-Spec Rev (29,464) (66,382) (73,995) (16,812) - - - EX20 Total 2,417,759 2,455,076 2,480,557 2,332,639 1,618,733 2,334,555 2,322,875 EX30 Employee Training/Expense 8070-0000 Training & Education 41,903 57,139 43,160 49,277 24,972 45,000 45,000 8070-0020 Education Reimbursement 1,456 7,013 2,386 504 5,734 2,500 3,000 8075-0000 Recruitment & Personnel 2,675 1,268 1,656 2,773 1,326 2,000 1,500 8076-0000 Employee Exams/Evaluatio - - 3,667 5,036 2,774 3,500 2,000 8080-0000 Travel Expenses 407 889 497 518 82 500 500 8090-0000 Uniforms 35,933 40,723 32,532 34,068 33,779 37,000 37,000 EX30 Total 82,374 107,032 83,898 92,176 68,667 90,500 89,000 EX40 Materials And Supplies 8100-0000 Office Supplies 4,557 2,522 3,791 2,963 1,416 3,000 3,000 8100-0010 Postage 3,054 2,920 2,484 3,016 2,408 2,500 2,500 8100-0025 Printing 1,303 3 1,773 1,515 - 500 500 8100-0170 Charge Card Fees - 554 1,309 1,878 2,021 1,000 1,500 8110-0000 Department Supplies 16,240 14,996 9,441 8,355 5,912 8,000 8,000 8110-0001 Towing & Storage 775 (124) 1,893 1,536 1,545 1,500 1,500 8110-0002 Red Tags 125 (150) (25) (30) (10) 100 100 8110-0200 Small Equipment 6,597 4,988 5,556 2,962 1,367 4,000 4,000 8110-0201 Motorcycle Program 4,917 3,298 3,141 3,141 3,178 3,200 3,200 8110-2001 Investigative Expenses 2,841 2,496 2,376 3,017 3,289 5,000 5,000 8150-0000 Accreditation Expenses 1,020 8 500 550 1,117 1,500 600 8170-4000 Gas & Diesel Fuel 104,389 137,559 142,641 129,583 94,478 125,000 125,000 8170-4020 Supplies-Vehicles 3,469 117 1,259 487 1,049 2,000 2,000 EX40 Total 149,287 169,187 176,139 158,973 117,770 157,300 156,900 EX44 Repair/Maintenance 8162-3000 RM-Equipment 3,938 1,831 2,527 4,470 1,323 3,000 2,500 8162-4000 RM-Vehicles 44,602 44,582 39,142 58,689 35,709 43,000 43,000 8162-4100 RM-Radio Equip. 604 3,296 2,954 3,000 1,124 3,000 3,000 EX44 Total 49,144 49,709 44,623 66,159 38,156 49,000 48,500 EX47 Property & Equipment 8188-4000 Vehicle Purchases 95,608 98,571 86,650 65,946 60,942 85,000 85,000 8188-4100 Radio Hardware 2,099 770 359 2,000 - 1,000 1,000 8190-6000 Office Furnishings 1,402 1,534 993 838 - 1,000 1,000 8190-6400 PD Fixed Assets 16,160 4,745 4,002 6,897 4,832 9,500 9,500 8190-8102 Software Modif/Adjust - 475 1,950 1,822 750 2,000 - 8190-9000 Rev Capital Fund Payment 11,250 11,250 11,250 11,250 - 11,243 - Budget Worksheet Village of Menomonee Falls Page 19 11/11/14 11:48 AM 100-200 Police Department Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EX47 Total 126,519 117,345 105,204 88,753 66,524 109,743 96,500 EX50 Utilities 8200-0010 Light/Power 1,840 1,771 1,837 2,716 1,334 2,000 2,000 8200-0020 Heat (Gas & Oil) 1,550 410 1,494 376 736 1,000 1,000 EX50 Total 3,390 2,181 3,331 3,092 2,070 3,000 3,000 EX60 Contractual Services 8160-4200 Waukesha Co 800 Megahrt 13,252 10,586 12,666 19,528 16,953 17,000 28,000 8304-0000 Crossing Guard Contract 98,113 89,759 97,985 94,478 92,359 90,000 80,000 EX60 Total 111,365 100,345 110,651 114,006 109,312 107,000 108,000 EX75 Insurances 8612-0000 Claims Settled - 1,436 ----- EX75 Total - 1,436 ----- TOTAL EXPENSES 7,871,071 7,921,916 8,059,433 7,853,804 5,647,509 8,110,173 8,141,575 Budget Worksheet Village of Menomonee Falls Page 20 11/11/14 11:48 AM 100-220 Fire Department Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 981,460 1,034,868 1,061,778 1,113,839 837,010 1,192,700 1,211,650 8001-0000 Overtime 11,923 15,314 12,111 30,298 62,464 12,025 12,475 8002-0000 Part Time Wages 400,087 417,514 406,825 469,757 415,102 489,925 752,825 8003-2200 POC Firemen Wages 101,120 114,622 117,866 3,338 2,180 - 150,000 EX10 Total 1,494,590 1,582,318 1,598,580 1,617,232 1,316,756 1,694,650 2,126,950 EX20 Fringe Benefits 8010-0000 FICA 110,865 120,218 119,394 121,170 124,467 129,625 162,725 8011-0000 Pension-VMF 164,836 179,143 181,884 208,472 112,443 176,550 156,250 8012-0000 Pension-EEE Share 76,384 83,884 83,480 88,199 14,429 - 28,175 8013-0000 Health Insurance 229,482 249,766 247,788 188,052 197,407 283,225 287,025 8014-0000 Dental Insurance 13,755 14,569 14,569 13,903 10,625 15,275 15,100 8015-0000 Life Insurance 2,302 2,474 2,755 2,221 1,558 3,925 3,225 8016-0000 Worker's Comp Insurance 49,996 60,252 64,127 86,340 59,351 79,200 72,675 8019-0000 ICMA-VMF 9,500 9,500 9,500 5,481 - - - 8030-0000 Wage/Benefit Transfers (106) ------ EX20 Total 657,014 719,806 723,497 713,838 520,280 687,800 725,175 EX30 Employee Training/Expense 8070-0000 Training & Education 247 - - 540 36 - - 8070-0002 Training-Admin 2,014 3,074 1,380 553 1,378 2,000 1,000 8070-0003 Training-EMS 7,646 8,041 15,590 11,642 11,506 11,000 11,000 8070-0004 Training-Fire 6,917 9,648 7,319 7,015 5,272 7,000 7,000 8070-0005 Training-HM 110 570 ----- 8070-0006 Training-Prev 1,102 765 724 1,011 560 750 750 8070-0020 Education Reimbursement 1,580 2,595 2,763 3,780 - 3,500 3,000 8070-0021 Volunteer reimbursements 16,575 17,309 22,000 127,810 80,305 150,000 - 8075-0000 Recruitment & Personnel 3,600 4,730 2,040 4,115 2,093 4,000 3,000 8076-0000 Employee Exams/Evaluatio 11,652 10,160 14,655 18,429 10,382 11,000 12,000 8080-0000 Travel Expenses 69 100 392 96 - 200 200 8090-0000 Uniforms 11,892 10,767 12,409 13,045 7,719 13,000 13,000 EX30 Total 63,404 67,759 79,272 188,036 119,251 202,450 50,950 EX40 Materials And Supplies 8100-0000 Office Supplies 1,338 1,398 893 1,077 784 1,400 1,400 8100-0010 Postage 1,215 1,599 1,554 904 702 1,500 1,500 8100-0200 Dues & Subscriptions 1,810 1,939 1,525 2,221 1,906 2,000 2,000 8110-0000 Department Supplies 41 1,008 1,527 3,330 1,119 1,500 1,500 8110-2201 Tech Supplies & Expenses 25,356 14,024 22,067 21,215 7,227 22,000 30,000 8110-2202 Ambulance Supplies 33,365 34,532 36,413 34,171 29,213 36,000 36,000 8110-2203 Fire Prevention 1,650 1,406 547 1,440 919 1,000 1,000 8110-2205 Hazard Material 725 536 548 700 - 750 750 8170-2000 Supplies-Building 6,169 6,490 6,182 5,499 3,066 7,000 8,500 8170-4000 Gas & Diesel Fuel 32,020 52,294 54,262 51,793 44,191 42,000 45,000 EX40 Total 103,689 115,226 125,518 122,350 89,127 115,150 127,650 EX44 Repair/Maintenance 8160-4100 MCont-Radios 8,227 6,484 2,329 4,955 877 7,000 5,000 8162-2000 RM-Building & Grounds 22,438 37,490 22,667 36,221 20,095 22,000 22,000 8162-4000 RM-Vehicles 45,009 46,230 43,179 75,865 47,155 43,000 45,000 EX44 Total 75,674 90,204 68,175 117,041 68,127 72,000 72,000 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 #2 254 197 - 250 - - - 8186-2503 Station #3 225 327 - 250 - - - 8186-2504 Station #4 - - 208 249 - - - Budget Worksheet Village of Menomonee Falls Page 21 11/11/14 11:48 AM 100-220 Fire Department Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 8188-4100 Radio Hardware 1,211 3,880 2,019 2,132 1,236 3,500 3,500 8190-6000 Office Furnishings - - - 316 - 500 500 8190-9000 Rev Capital Fund Payment 56,642 68,329 80,757 79,665 - 85,000 246,000 EX47 Total 58,332 72,733 82,984 83,112 1,236 89,000 250,000 EX50 Utilities 8200-0010 Light/Power 40,469 44,111 46,460 48,797 33,749 40,000 50,000 8200-0020 Heat (Gas & Oil) 30,911 34,689 21,320 30,550 32,212 35,000 43,000 8200-0030 Water/Sewer VMF 4,639 4,439 4,847 5,055 3,018 4,800 6,000 8200-2201 Alarm System - - - 2,100 - - - EX50 Total 76,019 83,239 72,627 86,502 68,979 79,800 99,000 EX60 Contractual Services 8110-2204 Ambulance Admin Exp 33,421 37,779 40,607 35,448 32,573 45,000 45,000 8160-4200 Waukesha Co 800 Megahrt 10,784 10,586 12,666 9,835 16,953 17,000 27,000 EX60 Total 44,205 48,365 53,273 45,283 49,526 62,000 72,000 TOTAL EXPENSES 2,572,927 2,779,650 2,803,926 2,975,570 2,233,282 3,002,850 3,523,725 Budget Worksheet Village of Menomonee Falls Page 22 11/11/14 11:48 AM 100-230 Fire Protection Services Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX70 Other Operating 8430-0000 Hydrant Rental 1,684,428 1,663,828 1,658,233 1,659,499 1,246,442 1,660,764 1,663,371 EX70 Total 1,684,428 1,663,828 1,658,233 1,659,499 1,246,442 1,660,764 1,663,371 TOTAL EXPENSES 1,684,428 1,663,828 1,658,233 1,659,499 1,246,442 1,660,764 1,663,371 Budget Worksheet Village of Menomonee Falls Page 23 11/11/14 11:48 AM 100-260 Pest & Weed Control Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 22,023 22,370 22,887 23,429 10,797 23,800 24,275 8001-0000 Overtime - 69 ----- EX10 Total 22,023 22,439 22,887 23,429 10,797 23,800 24,275 EX20 Fringe Benefits 8010-0000 FICA 1,625 1,689 1,707 1,746 804 1,825 1,850 8011-0000 Pension-VMF 1,060 1,212 1,358 1,562 756 1,675 1,650 8012-0000 Pension-EEE Share 1,368 892 - 12 - - - 8013-0000 Health Insurance 5,084 5,266 5,236 1,365 722 5,475 5,750 8014-0000 Dental Insurance 282 283 283 283 142 275 275 8015-0000 Life Insurance 105 101 100 109 59 150 150 8016-0000 Worker's Comp Insurance - - - 88 54 65 1,100 EX20 Total 9,524 9,443 8,684 5,165 2,537 9,465 10,775 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 5,800 19,499 2,345 5,632 5,636 5,000 - EX60 Total 5,800 19,499 2,345 5,632 5,636 5,000 - TOTAL EXPENSES 37,347 51,394 33,918 34,468 18,970 38,265 35,050 Budget Worksheet Village of Menomonee Falls Page 24 11/11/14 11:48 AM 100-280 Emergency Government Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies - 40 63 - - 700 700 EX40 Total - 40 63 - - 700 700 EX44 Repair/Maintenance 8162-3000 RM-Equipment - - 374 716 - 750 750 8162-4300 RM-Sirens 4,978 3,480 892 3,550 - 3,550 3,550 EX44 Total 4,978 3,480 1,266 4,266 - 4,300 4,300 EX50 Utilities 8200-2801 Recurring Charges 1,088 1,358 1,270 698 - - 698 EX50 Total 1,088 1,358 1,270 698 - - 698 TOTAL EXPENSES 6,066 4,878 2,599 4,964 - 5,000 5,698 Budget Worksheet Village of Menomonee Falls Page 25 11/11/14 11:48 AM 100-290 Other Protection Services Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX30 Employee Training/Expense 8075-0000 Recruitment & Personnel 14,138 1,015 633 - - 500 500 EX30 Total 14,138 1,015 633 - - 500 500 EX40 Materials And Supplies 8110-2901 Police & Fire Commission - 14,815 ----- 8110-2902 Prisoner Board 16,586 15,878 14,777 20,548 6,836 15,500 15,500 EX40 Total 16,586 30,693 14,777 20,548 6,836 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 40,294 41,278 24,980 30,118 16,406 25,570 25,570 Budget Worksheet Village of Menomonee Falls Page 26 11/11/14 11:48 AM 100-400 Street Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 1,160,556 1,070,919 957,758 783,032 558,732 784,225 792,500 8001-0000 Overtime 37,798 43,142 36,458 50,344 37,246 65,450 66,025 8004-0000 Temporary Help 5,664 8,141 7,589 - - 20,000 20,000 8008-0000 Retirement Leave Pay-Out - 22,018 - 14,496 - - - EX10 Total 1,204,018 1,144,220 1,001,805 847,872 595,978 869,675 878,525 EX20 Fringe Benefits 8010-0000 FICA 88,127 85,902 75,203 63,923 43,607 66,525 67,200 8011-0000 Pension-VMF 57,704 60,406 57,218 56,632 41,569 59,475 58,375 8012-0000 Pension-EEE Share 74,490 45,379 ----- 8013-0000 Health Insurance 384,567 366,912 313,636 238,159 181,341 252,400 264,600 8014-0000 Dental Insurance 20,918 18,855 17,419 13,342 9,514 13,275 13,275 8015-0000 Life Insurance 3,769 3,741 3,738 3,429 2,296 3,375 2,925 8016-0000 Worker's Comp Insurance 46,259 68,893 75,100 40,006 31,625 42,200 37,850 8030-0000 Wage/Benefit Transfers (5,301) (5,895) (6,773) (5,850) (1,362) (7,000) (7,000) 8030-0740 Wage/Bene Storm Water Ut (364,173) (397,621) (296,737) (243,723) (181,417) (270,500) (253,330) EX20 Total 306,360 246,572 238,804 165,918 127,173 159,750 183,895 EX30 Employee Training/Expense 8070-0000 Training & Education 808 1,293 141 24 295 500 500 8090-0000 Uniforms 7,622 7,774 8,087 10,789 10,073 14,000 14,000 EX30 Total 8,430 9,067 8,228 10,813 10,368 14,500 14,500 EX40 Materials And Supplies 8100-0000 Office Supplies 202 310 946 216 279 500 500 8100-0210 Membership/Publications 471 389 576 583 928 400 400 8110-0000 Department Supplies 7,031 5,668 12,408 7,738 5,339 8,000 8,000 8110-0150 Medium Equip/Tools 3,851 7,076 4,695 3,263 - 3,000 3,000 8110-1201 Medical Supplies 2,023 1,624 731 460 - - - 8170-4000 Gas & Diesel Fuel 99,358 149,710 70,428 181,168 67,871 205,000 205,000 8182-1400 Street Light Projects (3,000) 536 (2,661) 5,300 7,045 - - 8182-1401 Traffic Signals 2,496 13,334 (443) 7,855 3,454 10,000 10,000 8182-1402 Signs 18,500 18,378 15,284 9,121 9,605 14,000 14,000 8182-1403 Street Repairs - Small 6,290 7,255 9,654 7,075 3,251 7,500 7,500 8182-1404 Street/Road Maint/Repair 696,666 598,425 700,000 700,000 46,712 700,000 700,000 8182-1407 Priv.Driv.Culvert Repair 4,362 876 3,730 3,189 1,122 3,000 3,000 8182-1410 Pavement Marking 33,193 33,329 36,682 36,024 36,604 38,000 38,000 EX40 Total 871,443 836,910 852,030 961,992 182,210 989,400 989,400 EX44 Repair/Maintenance 8162-1400 RM-St.Lights 4,372 7,654 20,401 13,049 8,276 12,000 12,000 8162-4001 RM-Fuel System 2,624 14,847 7,956 6,877 1,822 8,000 8,000 8162-4002 RM-Village Centre 420 ------ 8162-4100 RM-Radio Equip. 849 551 330 1,192 523 1,000 1,000 EX44 Total 8,265 23,052 28,687 21,118 10,621 21,000 21,000 EX45 Lease/Rent Expense 8152-3000 Rent-Equipment 66 471 216 964 239 500 500 EX45 Total 66 471 216 964 239 500 500 EX47 Property & Equipment 8188-4100 Radio Hardware - - 13,619 - - 500 500 8190-6000 Office Furnishings - - 466 ---- 8190-9000 Rev Capital Fund Payment 139,533 179,332 180,569 217,339 - 250,000 253,000 EX47 Total 139,533 179,332 194,654 217,339 - 250,500 253,500 EX50 Utilities 8200-4001 Street Light Power 437,765 454,158 456,180 462,189 344,794 450,000 450,000 8200-4002 Traffic Signal Power 16,935 18,536 17,843 17,233 11,389 18,500 18,500 8212-0003 Cellular Telephone Service 8 ------ Budget Worksheet Village of Menomonee Falls Page 27 11/11/14 11:48 AM 100-400 Street Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EX50 Total 454,708 472,694 474,023 479,422 356,183 468,500 468,500 EX51 DPW Activities 8110-4000 Mail Box Repair/Replcmnt 1,927 1,592 1,626 636 570 2,500 2,500 8110-4001 Sand/Salt/Calciumchloride 262,731 274,125 339,922 582,596 209,471 540,000 320,000 8110-4002 Welding Supplies 7,461 6,427 7,546 7,066 4,026 7,000 7,000 8110-4003 Connecting Streets 16,861 ------ 8110-4007 Alternative Fuel Supplies 843 3,924 1,736 449 1,221 2,500 2,500 EX51 Total 289,823 286,068 350,830 590,747 215,288 552,000 332,000 EX60 Contractual Services 8300-0000 Contracts - - 5,250 68,600 55,122 125,000 125,000 EX60 Total - - 5,250 68,600 55,122 125,000 125,000 EX70 Other Operating 8209-0000 Diggers Hot Line 9,551 11,326 9,661 9,935 4,790 10,000 10,000 8495-0000 Special Projects 6,021 10,792 4,433 17,950 - 5,000 5,000 EX70 Total 15,572 22,118 14,094 27,885 4,790 15,000 15,000 TOTAL EXPENSES 3,298,218 3,220,504 3,168,621 3,392,670 1,557,972 3,465,825 3,281,820 Budget Worksheet Village of Menomonee Falls Page 28 11/11/14 11:48 AM 100-420 Equipment Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 145,157 165,616 126,573 151,223 117,357 162,525 165,775 8001-0000 Overtime 5,026 6,393 10,073 10,665 5,497 10,900 11,125 EX10 Total 150,183 172,009 136,646 161,888 122,854 173,425 176,900 EX20 Fringe Benefits 8010-0000 FICA 11,129 12,837 10,515 12,152 9,191 13,275 13,525 8011-0000 Pension-VMF 7,301 9,258 8,250 10,807 8,600 12,150 12,025 8012-0000 Pension-EEE Share 9,424 6,853 ----- 8013-0000 Health Insurance 47,957 54,233 33,687 30,587 24,198 32,275 33,825 8014-0000 Dental Insurance 2,641 2,960 1,842 1,657 1,233 1,650 1,650 8015-0000 Life Insurance 359 410 335 340 271 350 350 8016-0000 Worker's Comp Insurance 9,549 14,149 16,930 8,186 6,633 8,850 7,575 EX20 Total 88,360 100,700 71,559 63,729 50,126 68,550 68,950 EX30 Employee Training/Expense 8070-0000 Training & Education 764 1,164 1,059 579 - 1,200 1,200 8090-0000 Uniforms 5,846 7,110 8,291 7,839 5,945 9,500 9,500 EX30 Total 6,610 8,274 9,350 8,418 5,945 10,700 10,700 EX40 Materials And Supplies 8100-0000 Office Supplies - 101 - 180 - - - 8100-0210 Membership/Publications 1,863 1,943 1,962 4,571 3,479 2,000 2,000 8110-0000 Department Supplies 120,770 137,818 128,301 127,706 96,351 150,000 150,000 8110-0009 Plow blade costs 11,987 1,951 27,042 26,621 21,625 22,000 22,000 8110-0100 Small Equip./Tools 3,898 593 2,185 2,074 2,873 2,200 2,200 8110-1201 Medical Supplies - - 68 ---- EX40 Total 138,518 142,406 159,558 161,152 124,328 176,200 176,200 EX44 Repair/Maintenance 8162-3000 RM-Equipment 1,916 1,866 2,354 21 - 2,000 2,000 8162-4000 RM-Vehicles (277) 160 3,258 102 - - - 8162-4100 RM-Radio Equip. 454 - 98 ---- EX44 Total 2,093 2,026 5,710 123 - 2,000 2,000 EX47 Property & Equipment 8188-4200 Service Equipment 723 - 3,158 2,407 58,938 - - EX47 Total 723 - 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 15,508 9,385 3,127 9,068 34,053 15,000 18,000 EX60 Total 15,508 9,385 3,127 9,068 34,053 15,000 18,000 TOTAL EXPENSES 401,995 434,800 389,603 407,019 396,244 445,875 452,750 Budget Worksheet Village of Menomonee Falls Page 29 11/11/14 11:48 AM 100-440-000 Garages (Combined) Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies - - - 276 210 3,000 3,000 EX40 Total - - - 276 210 3,000 3,000 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds - - - 24,621 16,539 14,000 15,000 EX44 Total - - - 24,621 16,539 14,000 15,000 EX50 Utilities 8200-0010 Light/Power - - - 29,208 21,375 28,000 28,000 8200-0020 Heat (Gas & Oil) - - - 33,380 33,525 41,000 43,000 8200-0030 Water/Sewer VMF - - - 3,017 2,150 4,000 4,000 8200-0040 Utility-Otto Property - - - 233 164 600 600 8200-0050 Utility-Sunnyside School - - - 104 37 - - 8200-2201 Alarm System - - - 419 1,023 1,000 1,000 EX50 Total - - - 66,361 58,274 74,600 76,600 TOTAL EXPENSES - - - 91,258 75,023 91,600 94,600 Budget Worksheet Village of Menomonee Falls Page 30 11/11/14 11:48 AM 100-440-441 Good Hope Garage Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies 1,795 1,713 814 ---- EX40 Total 1,795 1,713 814 ---- EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 3,687 6,407 10,487 ---- EX44 Total 3,687 6,407 10,487 ---- EX50 Utilities 8200-0010 Light/Power 15,599 17,451 17,853 ---- 8200-0020 Heat (Gas & Oil) 18,346 17,311 13,772 ---- 8200-0030 Water/Sewer VMF 1,795 2,284 2,085 ---- 8200-0040 Utility-Otto Property 834 560 582 ---- 8200-0050 Utility-Sunnyside School - - 70 ---- 8200-2201 Alarm System 419 419 419 ---- EX50 Total 36,993 38,025 34,781 ---- TOTAL EXPENSES 42,475 46,145 46,082 ---- Budget Worksheet Village of Menomonee Falls Page 31 11/11/14 11:48 AM 100-440-442 Water Street Garage Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8110-0000 Department Supplies 3,412 535 1,878 ---- EX40 Total 3,412 535 1,878 ---- EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 3,727 1,663 7,969 ---- EX44 Total 3,727 1,663 7,969 ---- EX50 Utilities 8200-0010 Light/Power 9,433 9,218 6,589 ---- 8200-0020 Heat (Gas & Oil) 17,997 12,976 11,040 ---- 8200-0030 Water/Sewer VMF 1,127 960 679 ---- 8200-2201 Alarm System 642 419 419 ---- EX50 Total 29,199 23,573 18,727 ---- TOTAL EXPENSES 36,338 25,771 28,574 ---- Budget Worksheet Village of Menomonee Falls Page 32 11/11/14 11:48 AM 100-580-582 Old Falls Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 12,814 27,901 11,548 13,256 13,670 15,000 15,000 EX44 Total 12,814 27,901 11,548 13,256 13,670 15,000 15,000 EX50 Utilities 8200-0010 Light/Power 5,413 5,356 6,614 8,972 3,147 7,000 7,000 8200-0020 Heat (Gas & Oil) 3,613 3,438 2,071 2,219 2,680 4,000 4,000 8200-0030 Water/Sewer VMF 2,033 2,877 2,504 1,992 989 2,200 2,200 8200-2201 Alarm System 707 1,273 1,225 719 719 700 700 EX50 Total 11,766 12,944 12,414 13,902 7,535 13,900 13,900 TOTAL EXPENSES 24,580 40,845 23,962 27,158 21,205 28,900 28,900 Budget Worksheet Village of Menomonee Falls Page 33 11/11/14 11:48 AM 100-620 Parks & Forestry Operations Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 306,467 264,267 252,861 294,946 186,613 302,775 277,650 8001-0000 Overtime 6,816 8,759 8,368 15,275 8,284 24,000 32,300 8004-0000 Temporary Help 40,841 37,794 32,250 37,732 24,238 30,000 30,000 8008-0000 Retirement Leave Pay-Out ---- 30,836 25,550 24,075 EX10 Total 354,124 310,820 293,479 347,953 249,971 382,325 364,025 EX20 Fringe Benefits 8010-0000 FICA 26,083 23,181 21,554 26,027 18,701 29,250 27,850 8011-0000 Pension-VMF 16,165 16,138 15,954 21,415 13,627 24,675 22,700 8012-0000 Pension-EEE Share 20,868 11,819 ----- 8013-0000 Health Insurance 105,275 87,329 74,222 78,078 51,631 83,450 67,925 8013-0020 Health Ins Retiree 15,175 ------ 8014-0000 Dental Insurance 5,684 4,618 4,262 4,346 2,698 4,375 3,350 8014-0010 Dental Ins Retiree 1,067 ------ 8015-0000 Life Insurance 963 793 897 1,208 808 1,475 1,275 8016-0000 Worker's Comp Insurance 13,993 20,704 21,051 16,016 13,514 18,025 15,850 EX20 Total 205,273 164,582 137,940 147,090 100,979 161,250 138,950 EX30 Employee Training/Expense 8070-0000 Training & Education 225 ---- 2 5 0 2 5 0 EX30 Total 225 ---- 2 5 0 2 5 0 EX40 Materials And Supplies 8110-0000 Department Supplies 8,825 13,827 10,654 5,679 8,200 10,000 10,000 8110-1501 Custodial Supplies 757 1,726 1,010 1,852 1,631 3,000 3,500 8110-6203 Chemicals 3,673 2,474 1,409 1,496 1,736 1,600 1,600 8170-4000 Gas & Diesel Fuel 20,516 28,383 22,479 24,814 17,557 22,000 22,000 8182-1402 Signs 645 1,490 927 827 591 1,200 2,500 8182-1620 Misc Park Improvements 1,630 94 299 70 1,454 1,000 1,000 8182-1623 Park Vandalism 1,542 1,668 (391) 797 (3,850) 1,000 1,000 EX40 Total 37,588 49,662 36,387 35,535 27,319 39,800 41,600 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 6,912 3,415 2,863 2,385 1,599 3,000 3,000 8162-4000 RM-Vehicles 51,643 30,838 22,836 18,722 20,070 30,000 30,000 8162-4100 RM-Radio Equip. 470 124 100 ---- EX44 Total 59,025 34,377 25,799 21,107 21,669 33,000 33,000 EX46 Forestry 8110-6202 Forestry Supplies 1,547 1,766 3,088 925 1,873 1,000 1,000 8110-6205 Forestry Chemicals - 338 566 378 393 500 500 8182-1621 Plants And Shrubs 541 938 506 369 - 500 500 8182-1622 Landscape/Restorations - 336 ----- 8182-1624 Insect & Disease - 250 12 - 307 500 500 8182-1625 Trees 295 696 153 188 602 500 500 8182-1626 Invasive Species Control - - - 9,341 10,124 20,000 20,000 EX46 Total 2,383 4,324 4,325 11,201 13,299 23,000 23,000 EX50 Utilities 8200-0010 Light/Power 33,016 37,688 30,727 32,601 25,347 25,000 30,000 8200-0020 Heat (Gas & Oil) 9,491 9,858 5,234 7,054 5,432 8,000 8,000 8200-0030 Water/Sewer VMF 12,499 11,449 13,679 7,241 4,884 10,000 10,000 8220-2201 Alarm System 642 419 419 ---- EX50 Total 55,648 59,414 50,059 46,896 35,663 43,000 48,000 EX60 Contractual Services 8300-0420 Contract R&M Equipment 291 3,444 ----- 8300-0620 Contract Lawn Care 33,674 42,852 44,860 79,177 47,535 70,000 80,000 8300-0621 Contract Tree Maintenance - - 9,337 30,359 31,950 25,000 25,000 EX60 Total 33,965 46,296 54,197 109,536 79,485 95,000 105,000 Budget Worksheet Village of Menomonee Falls Page 34 11/11/14 11:48 AM 100-620 Parks & Forestry Operations Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget TOTAL EXPENSES 748,231 669,475 602,186 719,318 528,385 777,625 753,825 Budget Worksheet Village of Menomonee Falls Page 35 11/11/14 11:48 AM 100-640 Parks Projects Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX48 Park Projects 8110-6401 Portable Toilet Rental 2,583 2,737 2,731 3,039 3,121 3,000 3,000 8110-6402 Christmas Decorations 1,316 1,426 339 5,159 544 800 800 8182-1641 Impr-Ball Diamond 9,364 6,203 9,746 9,196 6,758 7,000 7,000 8182-1642 Impr-Lime Kiln Park - - 12,220 40 - 500 500 8182-1643 Impr-M.River Pkwy. 298 5,272 191 - - 500 500 8182-1644 Impr-Riverside Park - - - 9 - 500 500 8182-1645 Impr-Rotary Park 570 14,124 342 - 244 800 800 8182-1646 Impr-Tennis Ct Maint 535 285 - 2,353 222 2,000 2,000 8182-1647 Impr-Village Park 1,386 695 4,957 609 180 1,000 1,000 8182-1649 Impr-Willowood Park 1,172 12,074 1,097 327 48 1,000 1,000 8182-1651 Impr-Parkland Misc. - - 3,556 - 500 1,000 1,000 8182-1652 Impr-Oakwood Park 644 14,174 702 791 565 1,000 1,000 8182-1653 Impr-Mill Pond Park 51 390 1,536 619 1,054 500 500 8182-1659 River's Edge Park - - 1,064 184 - 1,000 1,000 EX48 Total 17,919 57,380 38,481 22,326 13,236 20,600 20,600 TOTAL EXPENSES 17,919 57,380 38,481 22,326 13,236 20,600 20,600 Budget Worksheet Village of Menomonee Falls Page 36 11/11/14 11:48 AM 100-750 CDA (Comm.Devel.Auth.) Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 24,876 25,959 23,608 24,100 17,650 24,000 24,950 EX10 Total 24,876 25,959 23,608 24,100 17,650 24,000 24,950 EX20 Fringe Benefits 8010-0000 FICA 1,991 1,434 1,365 1,352 1,274 1,825 1,900 8011-0000 Pension-VMF 1,078 1,379 1,407 1,606 1,235 1,675 1,700 8012-0000 Pension-EEE Share 1,392 852 ----- 8013-0000 Health Insurance 2,648 2,739 2,717 2,694 2,147 2,700 2,875 8014-0000 Dental Insurance 284 304 328 348 284 350 400 8015-0000 Life Insurance 74 68 101 135 104 125 125 8016-0000 Worker's Comp Insurance - - - 88 6,806 65 50 EX20 Total 7,467 6,776 5,918 6,223 11,850 6,740 7,050 EX40 Materials And Supplies 8100-0210 Membership/Publications 632 75 48 33 - 600 200 EX40 Total 632 75 48 33 - 600 200 EX49 Comm Development 8110-7501 Marketing 1,995 3,795 1,195 117 100 4,000 2,000 8110-7503 CDA Projects - - - 82 - - - 8110-7504 Local Tourism 445 275 205 261 157 650 500 8110-7505 Visitor/Tourist Bureau 15,000 15,000 15,000 15,000 1,390 105,000 15,000 8110-7506 Tourism Reimbursement - 30,108 ----- 8110-7901 Chamber Of Commerce - - 1,255 1,000 - 1,500 1,500 EX49 Total 17,440 49,178 17,655 16,460 1,647 111,150 19,000 TOTAL EXPENSES 50,415 81,988 47,229 46,816 31,147 142,490 51,200 Budget Worksheet Village of Menomonee Falls Page 37 11/11/14 11:48 AM 100-760 Engineering Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 467,055 478,606 454,435 367,111 290,227 385,125 403,575 8001-0000 Overtime 5,663 5,222 7,543 6,760 6,845 6,125 6,250 8004-0000 Temporary Help 7,969 9,391 12,781 7,133 8,105 13,000 13,000 EX10 Total 480,687 493,219 474,759 381,004 305,177 404,250 422,825 EX20 Fringe Benefits 8010-0000 FICA 36,348 37,769 36,037 28,712 22,630 30,925 32,350 8011-0000 Pension-VMF 22,543 25,790 27,794 25,128 20,796 27,400 27,875 8012-0000 Pension-EEE Share 29,102 18,741 ----- 8013-0000 Health Insurance 95,533 98,349 104,012 73,646 70,963 70,150 81,500 8013-0010 Health/Dental Payout 17,401 18,078 ----- 8014-0000 Dental Insurance 5,326 5,643 6,361 4,735 4,217 4,325 4,750 8015-0000 Life Insurance 627 673 691 500 363 575 500 8016-0000 Worker's Comp Insurance 1,499 1,463 1,371 1,292 4,265 1,125 17,250 8030-0200 Wage/Bene Tfr-Spec Rev (928) ------ 8030-0210 Wage/Bene MF Transfers (24,075) (45) ----- 8030-0605 Wage/Bene Muni Fac Trans - - - (28,813) - - (1,000) 8030-0610 Wage/Bene CP Transfers (304,917) (373,052) (305,004) (278,453) - (265,000) (265,000) 8030-0615 Wage/Bene TID 4 Transfers (352) (874) - (406) - - - 8030-0616 Wage/Bene TID 5 Transfers (31,853) (711) (36,982) (17,227) - - - 8030-0618 Wage/Bene TID 6 Transfers (394) (3,529) ----- 8030-0619 Wage/Bene TID 7 Transfers (1,259) ------ 8030-0620 Wage/Bene TID 8 Transfers (6,020) (12,767) (646) (7,582) - (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) - - - (3,000) - 8030-0631 Wage/Bene TID 11 Transfe - (136) ----- 8030-0720 Wage/Bene WU Transfers (20,561) (87,104) (137,161) (89,395) - (24,000) (24,000) 8030-0730 Wage/Bene SU Transfers (42,825) (45,054) (22,370) (17,686) - (24,000) (24,000) 8030-0740 Wage/Bene Storm Water Ut (74,881) (66,798) (72,473) (80,642) - (44,000) (44,000) EX20 Total (299,686) (392,900) (398,624) (387,431) 123,234 (228,500) (196,775) EX30 Employee Training/Expense 8070-0000 Training & Education 4,006 3,445 2,817 3,699 3,780 5,000 5,000 8070-0001 Training-Data Base GIS 351 323 140 80 - 1,000 1,000 8070-0008 Training-Computer 900 ---- 1,000 1,000 8080-0000 Travel Expenses - - 26 ---- EX30 Total 5,257 3,768 2,983 3,779 3,780 7,000 7,000 EX40 Materials And Supplies 8100-0000 Office Supplies 1,012 628 378 521 138 2,300 2,300 8100-0210 Membership/Publications 318 215 215 309 225 900 900 8110-0000 Department Supplies 1,435 506 1,099 863 - 1,000 1,000 8170-4000 Gas & Diesel Fuel 3,058 3,387 4,043 3,749 2,559 5,000 5,000 EX40 Total 5,823 4,736 5,735 5,442 2,922 9,200 9,200 EX44 Repair/Maintenance 8162-4000 RM-Vehicles 2,564 2,106 4,946 2,904 2,240 3,000 3,000 8162-4100 RM-Radio Equip. 39 150 - - - 500 500 8162-6000 RM-Off.Equip ----- 2,000 2,000 EX44 Total 2,603 2,256 4,946 2,904 2,240 5,500 5,500 EX47 Property & Equipment 8190-9000 Rev Capital Fund Payment 5,670 3,570 3,571 3,570 - 3,572 1,472 EX47 Total 5,670 3,570 3,571 3,570 - 3,572 1,472 EX60 Contractual Services 8300-0000 Contracts 17,179 28,912 6,500 4,342 - 20,000 20,000 8300-0001 Contract GIS Update 2,048 187 ----- 8300-1904 Temp Employee Services - - - 12,883 630 - - EX60 Total 19,227 29,099 6,500 17,225 630 20,000 20,000 Budget Worksheet Village of Menomonee Falls Page 38 11/11/14 11:48 AM 100-760 Engineering Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget TOTAL EXPENSES 219,581 143,748 99,870 26,493 437,983 221,022 269,222 Budget Worksheet Village of Menomonee Falls Page 39 11/11/14 11:48 AM 100-770 Zoning/Inspections Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 131,517 135,779 141,126 145,605 112,910 147,550 171,950 8001-0000 Overtime - 275 - - 187 425 450 8002-0000 Part Time Wages ---- 3,485 - 11,500 8004-0000 Temporary Help - 3,880 4,355 4,387 - 10,400 - EX10 Total 131,517 139,934 145,481 149,992 116,582 158,375 183,900 EX20 Fringe Benefits 8010-0000 FICA 9,657 10,408 10,665 11,072 8,644 12,125 14,075 8011-0000 Pension-VMF 6,363 7,331 8,292 9,595 7,917 10,350 11,725 8012-0000 Pension-EEE Share 8,215 5,379 - 12 - - - 8013-0000 Health Insurance 39,027 40,401 40,132 43,448 33,202 42,150 54,775 8014-0000 Dental Insurance 2,196 2,198 2,201 2,201 1,721 2,200 2,725 8015-0000 Life Insurance 678 667 659 701 649 1,000 1,075 8016-0000 Worker's Comp Insurance 368 441 409 429 336 450 4,550 EX20 Total 66,504 66,825 62,358 67,458 52,469 68,275 88,925 EX30 Employee Training/Expense 8070-0000 Training & Education 593 - 830 365 483 2,000 2,000 8080-0000 Travel Expenses 34 - - 25 - - - EX30 Total 627 - 830 390 483 2,000 2,000 EX40 Materials And Supplies 8100-0000 Office Supplies 29 - 2,703 2,035 (4) 1,000 1,000 8100-0050 Records Management 92 - 19 ---- 8100-0210 Membership/Publications (12) 488 92 78 75 200 200 8100-0220 Notices & Publications 1,566 719 540 1,094 - 800 800 8110-0000 Department Supplies - - 555 667 419 1,000 1,000 8110-7701 Building Seals - 1,520 - - - 2,000 2,000 8110-7702 House Numbers - 679 - 472 1,472 1,500 1,500 8170-4000 Gas & Diesel Fuel 213 176 400 272 199 500 500 EX40 Total 1,888 3,582 4,309 4,618 2,161 7,000 7,000 EX44 Repair/Maintenance 8160-6000 MCont-Off.Equip. ----- 2 0 0 2 0 0 8162-4000 RM-Vehicles 111 3 999 78 125 500 500 EX44 Total 111 3 999 78 125 700 700 EX60 Contractual Services 8300-2401 Building Inspector 180,212 157,987 184,513 189,789 135,221 205,000 209,100 8300-2402 Weights/Measures Contract 8,000 8,000 8,800 8,800 8,800 9,680 9,680 EX60 Total 188,212 165,987 193,313 198,589 144,021 214,680 218,780 TOTAL EXPENSES 388,859 376,331 407,290 421,125 315,841 451,030 501,305 Budget Worksheet Village of Menomonee Falls Page 40 11/11/14 11:48 AM 100-790 Planning Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 167,773 177,348 180,181 185,347 148,165 194,750 200,375 8001-0000 Overtime - 41 ----- 8008-0000 Retirement Leave Pay-Out - - - 1,758 - - - EX10 Total 167,773 177,389 180,181 187,105 148,165 194,750 200,375 EX20 Fringe Benefits 8010-0000 FICA 11,872 12,915 13,502 13,784 10,964 14,900 15,325 8011-0000 Pension-VMF 7,836 9,384 10,832 11,277 9,934 13,625 13,625 8012-0000 Pension-EEE Share 10,117 6,738 ----- 8013-0000 Health Insurance 45,356 55,109 54,674 35,208 32,853 57,600 70,975 8013-0020 Health Ins Retiree 15,175 15,697 ----- 8014-0000 Dental Insurance 2,563 3,040 3,040 2,134 1,834 3,050 3,575 8014-0010 Dental Ins Retiree 1,067 1,067 ----- 8015-0000 Life Insurance 407 426 457 277 114 275 400 8016-0000 Worker's Comp Insurance 404 499 469 601 292 550 4,075 8030-0619 Wage/Bene TID 7 Transfers - (171) ----- EX20 Total 94,797 104,704 82,974 63,281 55,991 90,000 107,975 EX30 Employee Training/Expense 8070-0000 Training & Education 623 433 1,508 4,254 - 4,000 4,000 8080-0000 Travel Expenses 226 79 75 2,402 - 300 300 EX30 Total 849 512 1,583 6,656 - 4,300 4,300 EX40 Materials And Supplies 8100-0000 Office Supplies 953 1,394 1,093 668 44 1,500 1,500 8100-0050 Records Management 9 9 516 48 63 2,000 2,000 8100-0210 Membership/Publications 345 1,768 1,198 1,326 - 1,500 1,500 8100-0220 Notices & Publications 2,723 2,543 1,055 1,924 - 3,500 3,500 8100-0225 Recording Fees 510 973 300 390 - 1,000 1,000 8110-0000 Department Supplies - 32 309 26 - 53 53 EX40 Total 4,540 6,719 4,471 4,382 107 9,553 9,553 EX60 Contractual Services 8300-7901 Planning Consultant Fee ---- 25,957 - - EX60 Total ---- 25,957 - - TOTAL EXPENSES 267,959 289,324 269,209 261,424 230,220 298,603 322,203 Budget Worksheet Village of Menomonee Falls Page 41 11/11/14 11:48 AM 100-800 Debt Service Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses - - - 1,240 1,248 2,000 - EX92 Total - - - 1,240 1,248 2,000 - EX98 Transfers Out 8901-0500 Tfr to Debt Service 2,220,515 2,316,308 2,394,007 2,336,230 2,136,662 2,341,779 - EX98 Total 2,220,515 2,316,308 2,394,007 2,336,230 2,136,662 2,341,779 - TOTAL EXPENSES 2,220,515 2,316,308 2,394,007 2,337,470 2,137,910 2,343,779 - Budget Worksheet Village of Menomonee Falls Page 42 11/11/14 11:48 AM 100-910 Other Uses Of Funds Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX98 Transfers Out 8901-0215 Tfr to Solid Waste Collectio 150,000 216,441 354,564 456,471 - 525,537 603,100 8901-0400 Tfr to Special Assessment - - - 1,212,005 - 95,000 - 8901-0605 Tfr to Revolving Capital Fu 1,750,662 - 500,000 ---- 8901-0610 Tfr to Capital Projects 95,000 95,000 1,095,000 95,000 - 95,000 95,000 8901-0700 Transfer to Risk Manageme - 50,000 ----- EX98 Total 1,995,662 361,441 1,949,564 1,763,476 - 715,537 698,100 TOTAL EXPENSES 1,995,662 361,441 1,949,564 1,763,476 - 715,537 698,100 Budget Worksheet Village of Menomonee Falls Page 43 11/11/14 11:48 AM 215-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE40 Intergovernmental 7145-0000 Recycling Grants 109,100 70,536 80,065 80,052 79,919 80,000 80,000 RE40 Total 109,100 70,536 80,065 80,052 79,919 80,000 80,000 RE70 Public Charge For Service 7721-0000 Recycling Prog.Revenue ---- 6 9-- 7723-0050 Garbage Collection Fee 1,186,632 1,190,633 1,226,419 1,230,545 1,234,091 1,227,500 1,235,400 7727-0000 Recycling Carts 2,400 2,750 2,900 2,450 2,300 2,000 2,000 RE70 Total 1,189,032 1,193,383 1,229,319 1,232,995 1,236,460 1,229,500 1,237,400 RE80 Interest Income 7600-0000 Interest Earnings ---- 4 4 9-- RE80 Total ---- 4 4 9-- RE85 Miscellaneous 7728-0000 Recycling Rebate 53,152 161,973 64,780 20,324 8,637 24,000 12,000 RE85 Total 53,152 161,973 64,780 20,324 8,637 24,000 12,000 RE92 Transfers In 7801-0100 Tfr from GF 150,000 216,441 354,564 456,471 - 525,537 603,100 7801-0210 Tfr from Muni Fac 94,470 ------ 7801-0605 Tfr from Muni Fac - 18,660 8,394 2,524 - 16,288 - RE92 Total 244,470 235,101 362,958 458,995 - 541,825 603,100 TOTAL REVENUES 1,595,754 1,660,993 1,737,122 1,792,366 1,325,465 1,875,325 1,932,500 Budget Worksheet Village of Menomonee Falls Page 44 11/11/14 11:48 AM 215-340 Solid Waste Collection Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX51 DPW Activities 8110-4100 Abandoned Haz.Mat.Dispos 2,057 1,473 - 221 181 2,500 2,500 EX51 Total 2,057 1,473 - 221 181 2,500 2,500 EX60 Contractual Services 8300-3401 Garbage Collection 1,038,459 1,126,052 1,174,416 1,212,713 836,679 1,242,000 1,283,000 8300-3402 State Recycling Fee 113,475 113,525 113,949 114,447 76,549 122,000 122,500 8300-3403 Taxes - Dumping 8,573 5,354 5,618 9,247 7,944 7,000 7,000 EX60 Total 1,160,507 1,244,931 1,293,983 1,336,407 921,172 1,371,000 1,412,500 EX70 Other Operating 8300-3405 Erroneous Garbage Fees 195 - 470 526 - - - EX70 Total 195 - 470 526 - - - TOTAL EXPENSES 1,162,759 1,246,404 1,294,453 1,337,154 921,353 1,373,500 1,415,000 Budget Worksheet Village of Menomonee Falls Page 45 11/11/14 11:48 AM 215-350 Recycling Expenses Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX20 Fringe Benefits 8030-0000 Wage/Benefit Transfers 5,301 5,895 6,773 5,850 1,362 7,000 7,000 EX20 Total 5,301 5,895 6,773 5,850 1,362 7,000 7,000 EX40 Materials And Supplies 8100-0000 Office Supplies - - - 10 - - - 8100-0010 Postage 2,523 2,491 2,664 2,983 2,981 3,000 3,000 EX40 Total 2,523 2,491 2,664 2,993 2,981 3,000 3,000 EX51 DPW Activities 8110-3501 Recycling Oper.Supplies 48 219 197 - - 500 200 8110-4012 Spring Brush Pick-up 13,296 4,043 8,523 6,844 - 10,000 10,000 8110-4101 Household Hazardous Mate 5,225 7,113 7,357 7,515 - 7,000 7,000 EX51 Total 18,569 11,375 16,077 14,359 - 17,500 17,200 EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 484 306 300 300 300 325 300 8300-3500 Curbside Recycling 395,008 403,805 416,856 431,710 297,597 474,000 490,000 8300-3510 Recycling Rebate Charge 2,158 ------ EX60 Total 397,650 404,111 417,156 432,010 297,897 474,325 490,300 TOTAL EXPENSES 424,043 423,872 442,670 455,212 302,240 501,825 517,500 Budget Worksheet Village of Menomonee Falls Page 46 11/11/14 11:48 AM 220-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 1,465,345 1,494,650 1,439,535 1,422,116 1,420,173 1,420,173 1,420,173 RE10 Total 1,465,345 1,494,650 1,439,535 1,422,116 1,420,173 1,420,173 1,420,173 RE40 Intergovernmental 5005-0000 Grants ------ 1,512 RE40 Total ------ 1,512 RE60 Fines And Penalties 7340-0000 Collections Fee ----- 4,650 4,650 RE60 Total ----- 4,650 4,650 RE70 Public Charge For Service 7450-0000 Lib.Fines&Receipts 23,310 20,639 18,870 20,574 15,650 22,000 22,000 7451-0000 Copy Mach Rev. Library 3,123 2,641 2,072 3,039 3,421 7,500 8,000 7452-0000 Co Libr Supplement 8,724 8,288 7,874 7,480 5,873 8,515 25,385 7454-0000 Printer revenue 4,995 4,501 4,617 4,195 959 500 - 7455-0000 NonResident Cards 756 750 975 450 525 600 600 7456-0000 Vending Machine Reimb. 476 486 387 359 264 400 350 7457-0000 Used Books - Adults 4,045 4,566 3,207 4,063 2,843 4,500 4,500 RE70 Total 45,429 41,871 38,002 40,160 29,535 44,015 60,835 RE80 Interest Income 7600-0000 Interest Earnings 2,678 1,355 1,868 1,399 931 1,250 1,400 RE80 Total 2,678 1,355 1,868 1,399 931 1,250 1,400 RE85 Miscellaneous 7459-0000 Cross County Border Reimb 22,953 27,100 30,937 29,129 29,459 32,687 32,700 7463-0000 Amazon Referral Funds 248 344 385 259 129 600 300 7700-0000 Misc Revenue - - - 15 15 - - 7705-0000 Misc Donations 284 147 122 306 87 200 200 RE85 Total 23,485 27,591 31,444 29,709 29,690 33,487 33,200 TOTAL REVENUES 1,536,937 1,565,467 1,510,849 1,493,384 1,480,329 1,503,575 1,521,770 Budget Worksheet Village of Menomonee Falls Page 47 11/11/14 11:48 AM 220-500 Library Operation Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 573,426 611,737 562,111 557,193 409,575 574,975 578,375 8001-0000 Overtime 120 485 286 82 138 500 500 8002-0000 Part Time Wages 198,972 197,999 197,965 233,149 161,059 246,875 245,600 8004-0000 Temporary Help - 573 - - - 500 500 8008-0000 Retirement Leave Pay-Out 11,495 - 46,624 - 32,552 - - 8009-0100 Allocated Admin Salaries 13,424 15,273 9,608 13,132 9,297 13,475 14,925 EX10 Total 797,437 826,067 816,594 803,556 612,621 836,325 839,900 EX20 Fringe Benefits 8010-0000 FICA 58,742 61,167 61,526 59,273 45,456 63,975 64,250 8011-0000 Pension-VMF 31,756 37,343 39,621 41,647 32,203 46,000 46,225 8012-0000 Pension-EEE Share 40,997 27,255 ----- 8013-0000 Health Insurance 176,912 180,921 165,377 155,583 119,794 166,600 161,500 8014-0000 Dental Insurance 10,637 10,462 9,358 9,700 7,040 9,775 9,075 8015-0000 Life Insurance 3,028 2,984 2,879 2,629 1,903 3,325 3,100 8016-0000 Worker's Comp Insurance 1,888 2,241 2,021 2,409 1,748 2,350 1,675 EX20 Total 323,960 322,373 280,782 271,241 208,144 292,025 285,825 EX27 Adult 8140-1001 Adult Cataloged Books 63,263 60,203 59,202 53,849 33,699 63,000 63,000 8140-1002 A-Paperback Books 5,356 4,764 4,861 2,596 1,157 4,500 4,000 8140-1003 A-Serials Reference 23,950 22,286 17,979 21,594 10,254 18,700 17,500 8140-1004 A-Periodicals 11,530 11,114 10,769 9,704 8,085 10,500 10,500 8140-1005 A-Serials Circulating 6,367 5,577 5,360 4,321 2,727 5,500 5,000 8140-1006 A-Video ---- 1 4 2-- 8140-1007 A-Compact Discs 1,302 1,545 1,690 1,582 824 1,600 1,600 8140-1008 A-Other Print Mtls - 27 - - - 300 300 8140-1009 A-CD ROM Circulating 481 42 - - 135 200 200 8140-1010 A-Govt Printing Off - - - 227 - - - 8140-1011 A-Microfilms - 630 171 - 228 250 250 8140-1012 A-Replacements (1,117) (263) (782) (1,057) (1,896) - - 8140-1014 A-Cassettes 5,271 6,236 6,550 7,998 3,299 6,600 7,150 8140-1015 A-Database Products 5,273 5,623 9,126 9,500 9,540 10,100 10,000 8140-1016 A-Large Type 7,716 8,796 6,191 7,585 4,333 8,000 8,000 8140-1017 A-Reference Books 17,614 8,103 4,977 3,689 1,229 5,000 3,000 8140-1018 A-DVD 7,004 7,330 6,283 7,258 5,274 7,500 9,500 8140-1019 A-CD Books 7,397 9,059 6,575 8,850 7,954 9,000 10,000 8140-1020 A-E Books - - - 5,610 5,610 6,700 7,450 EX27 Total 161,407 151,072 138,952 143,306 92,594 157,450 157,450 EX28 Young Adult 8142-2001 YA-Cataloged Bks 2,833 3,241 3,201 3,343 2,631 3,500 3,600 8142-2002 YA-Paperback Bks 1,301 1,392 1,336 1,280 684 1,400 1,200 8142-2003 YA-Serials 503 424 633 295 389 700 600 8142-2004 YA-Periodicals 173 188 209 171 67 300 300 8142-2008 YA-Oth Print Mtl 201 203 165 120 34 150 150 8142-2014 YA-Playaways - - - 2,687 214 2,500 2,700 8142-2015 YA-Data Base 172 172 172 172 - 200 200 8142-2019 YA-CD Books 840 976 558 ---- EX28 Total 6,023 6,596 6,274 8,068 4,019 8,750 8,750 EX29 Children 8144-3001 C-Cataloged Books 22,963 26,239 23,110 21,656 12,897 22,000 22,000 8144-3002 C-Paperback Books 3,148 3,222 3,417 3,850 2,042 3,300 3,300 8144-3003 C-Serials 2,304 202 61 74 22 100 100 8144-3004 C-Periodicals 972 701 722 711 728 900 900 8144-3007 C-Cd's 344 551 595 316 223 400 400 8144-3009 C-Non-Print Matl 4 - 220 655 21 600 600 8144-3010 C-Serials Circulating 723 467 736 938 1,838 2,000 2,000 8144-3012 C-Replacements (1,468) (1,464) (1,506) (902) (1,593) - - 8144-3014 C-Cassettes - - - 42 - - 5,000 8144-3016 C-CD ROM 367 380 54 139 21 400 400 8144-3017 C-Reference Books 750 - 154 46 - 200 200 Budget Worksheet Village of Menomonee Falls Page 48 11/11/14 11:48 AM 220-500 Library Operation Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 8144-3018 C-DVD 3,767 4,588 2,858 2,708 1,829 2,900 2,400 8144-3019 C-CD Books 2,049 1,882 926 912 1,095 1,000 1,500 8144-3020 C-Picture Books & CDS 1,152 584 246 108 214 500 500 EX29 Total 37,075 37,352 31,593 31,253 19,337 34,300 39,300 EX30 Employee Training/Expense 8070-0000 Training & Education 2,149 1,683 2,080 1,820 1,467 3,000 3,000 8075-0000 Recruitment & Personnel 228 324 430 314 100 600 600 8080-0000 Travel Expenses 749 1,076 544 723 397 1,200 1,200 EX30 Total 3,126 3,083 3,054 2,857 1,964 4,800 4,800 EX40 Materials And Supplies 8100-0000 Office Supplies 1,798 1,692 1,682 2,063 946 2,500 2,500 8100-0010 Postage 5,190 4,443 3,962 2,447 1,496 3,200 3,200 8100-0020 Paper/Printing Supplies - - - 70 308 500 500 8100-0050 Records Management ----- 1 0 0 1 0 0 8100-0100 Processing Materials 10,279 7,666 4,929 11,823 8,259 12,000 13,000 8100-0200 Dues & Subscriptions 2,278 1,800 1,532 1,565 - 2,200 2,200 8110-5001 Circ Supplies-Libr 2,966 1,389 3,395 778 13 6,500 4,500 8110-5002 Public Information 2,924 1,759 1,647 1,036 956 1,300 1,400 8130-0000 Computer Supplies 4,955 7,452 6,077 3,382 1,108 4,000 3,000 8130-1000 Programming 3,215 4,113 3,803 3,204 3,662 5,000 6,283 EX40 Total 33,605 30,314 27,027 26,368 16,748 37,300 36,683 EX44 Repair/Maintenance 8162-6000 RM-Off.Equip 9,467 10,037 5,658 5,737 7,599 13,600 11,000 8162-8000 RM-Computer Hardware 3,856 5,115 2,702 2,718 418 3,500 3,500 EX44 Total 13,323 15,152 8,360 8,455 8,017 17,100 14,500 EX45 Lease/Rent Expense 8152-6100 Rent-Copier 7,380 7,844 7,611 8,481 6,167 11,000 9,000 EX45 Total 7,380 7,844 7,611 8,481 6,167 11,000 9,000 EX47 Property & Equipment 8188-0000 CapOut-Equipment 2,020 1,865 1,532 39,382 - 2,000 14,000 8188-0001 Donation Expended (150) (115) (355) ---- 8188-0005 Grant Expended ------ 1,512 8190-6000 Office Furnishings 5,003 3,230 - 2,610 7,739 4,500 4,500 8190-8000 Computer Hardware 21,667 19,951 20,688 22,918 13,598 32,742 27,000 8190-8100 Computer Software 2,915 3,220 14,619 518 125 10,900 5,500 EX47 Total 31,455 28,151 36,484 65,428 21,462 50,142 52,512 EX50 Utilities 8210-0000 Telephone Service 4,243 4,240 4,255 3,990 2,500 4,500 4,500 8212-0003 Cellular Telephone Service 102 95 64 19 5 - 10 8212-0004 Internet Service - 1,560 2,460 3,360 1,860 3,400 3,400 8212-0005 WAN Service 1,560 ------ EX50 Total 5,905 5,895 6,779 7,369 4,365 7,900 7,910 EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 765 618 400 400 400 450 400 8300-1905 Acq. Title Search 2,250 2,250 2,250 2,260 2,294 2,300 2,350 8300-5000 OCLC Utility 15,000 15,000 10,751 ---- 8300-5002 Book News 550 550 550 550 168 350 350 8300-5005 System Maintenance 24,013 24,556 38,083 59,031 36,744 37,000 34,000 8300-5010 Movie licensing 784 922 755 781 766 850 850 8301-0000 Maintenance and Support - - - 854 1,569 - 7,740 8310-0050 Collection Agency Fees ----- 4,650 4,650 EX60 Total 43,362 43,896 52,789 63,876 41,941 45,600 50,340 EX75 Insurances 8610-0000 Liability Insurance 14,500 2,500 2,500 2,500 - 7,650 7,550 8610-0030 Boiler & Machinery 9 ---- 4 7 5 3 5 0 8610-0050 Property Damage Insurance - 6,500 6,500 8,125 - 5,500 6,900 EX75 Total 14,509 9,000 9,000 10,625 - 13,625 14,800 Budget Worksheet Village of Menomonee Falls Page 49 11/11/14 11:48 AM 220-500 Library Operation Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget TOTAL EXPENSES 1,478,567 1,486,795 1,425,299 1,450,883 1,037,379 1,516,317 1,521,770 Budget Worksheet Village of Menomonee Falls Page 50 11/11/14 11:48 AM 220-910 Library Transfers Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX98 Transfers Out 8901-0610 Tfr to Capital Projects 31,865 40,779 ----- EX98 Total 31,865 40,779 ----- TOTAL EXPENSES 31,865 40,779 ----- Budget Worksheet Village of Menomonee Falls Page 51 11/11/14 11:48 AM 221-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes 311,550 317,780 303,300 314,420 327,345 327,345 314,665 RE10 Total 311,550 317,780 303,300 314,420 327,345 327,345 314,665 RE80 Interest Income 7600-0000 Interest Earnings 759 455 599 428 304 500 500 RE80 Total 759 455 599 428 304 500 500 TOTAL REVENUES 312,309 318,235 303,899 314,848 327,649 327,845 315,165 Budget Worksheet Village of Menomonee Falls Page 52 11/11/14 11:48 AM 221-520 Library Bldg.Maint. Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 64,552 65,508 50,620 38,980 28,543 38,325 27,575 8001-0000 Overtime 725 637 288 - - 95 175 8002-0000 Part Time Wages 17,670 17,751 20,576 22,609 13,408 22,425 7,625 8004-0000 Temporary Help - 803 1,685 ---- 8008-0000 Retirement Leave Pay-Out ---- 13,601 14,075 2,525 EX10 Total 82,947 84,699 73,169 61,589 55,552 74,920 37,900 EX20 Fringe Benefits 8010-0000 FICA 6,135 6,357 5,440 4,573 4,144 5,725 2,900 8011-0000 Pension-VMF 3,991 4,533 3,892 4,101 2,937 5,250 2,575 8012-0000 Pension-EEE Share 5,152 3,312 ----- 8013-0000 Health Insurance 14,142 14,678 12,039 10,457 8,602 11,125 16,350 8014-0000 Dental Insurance 756 773 657 587 454 575 550 8015-0000 Life Insurance 402 445 387 374 236 325 90 8016-0000 Worker's Comp Insurance 3,377 3,949 4,751 3,143 3,001 4,000 1,700 EX20 Total 33,955 34,047 27,166 23,235 19,374 27,000 24,165 EX40 Materials And Supplies 8100-0020 Paper/Printing Supplies 1,157 - 65 108 - 2,000 2,000 8110-0000 Department Supplies 32 - - - 203 500 500 8110-0100 Small Equip./Tools - 50 - 19 - - - 8110-1501 Custodial Supplies 2,828 4,528 3,251 4,254 3,983 - 3,500 EX40 Total 4,017 4,578 3,316 4,381 4,186 2,500 6,000 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds 14,799 15,271 20,879 25,472 7,589 20,000 20,000 EX44 Total 14,799 15,271 20,879 25,472 7,589 20,000 20,000 EX50 Utilities 8200-0010 Light/Power 91,196 96,096 100,042 97,640 65,541 94,000 95,000 8200-0020 Heat (Gas & Oil) 27,066 27,467 23,552 27,206 25,330 34,000 34,000 8200-0030 Water/Sewer VMF 6,226 5,566 6,831 5,206 1,799 7,000 7,000 EX50 Total 124,488 129,129 130,425 130,052 92,670 135,000 136,000 EX60 Contractual Services 8300-0000 Contracts 408 4,313 16,381 25,551 6,655 40,000 30,100 8300-1501 Mechanicals Contract 6,906 6,209 11,054 11,591 5,780 10,000 10,600 8300-1502 Custodial Contract - - 2,184 6,253 13,239 18,000 50,000 8300-1901 Audit/Acctg. Serv. 450 599 400 400 400 425 400 EX60 Total 7,764 11,121 30,019 43,795 26,074 68,425 91,100 TOTAL EXPENSES 267,970 278,845 284,974 288,524 205,445 327,845 315,165 Budget Worksheet Village of Menomonee Falls Page 53 11/11/14 11:48 AM 221-910 Library Bldg Transfers Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX98 Transfers Out 8901-0700 Transfer to Risk Manageme - 21,760 ----- EX98 Total - 21,760 ----- TOTAL EXPENSES - 21,760 ----- Budget Worksheet Village of Menomonee Falls Page 54 11/11/14 11:48 AM 500-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE10 Property Taxes 7000-0000 RE/PP Taxes ------ 2,374,220 RE10 Total ------ 2,374,220 RE80 Interest Income 7600-0000 Interest Earnings ---- 1 8- 1,000 RE80 Total ---- 1 8- 1,000 RE85 Miscellaneous 5100-0000 Proceeds-Bond Issue 4,080,000 - 16,200,000 6,780,000 3,825,000 3,875,000 10,025,000 RE85 Total 4,080,000 - 16,200,000 6,780,000 3,825,000 3,875,000 10,025,000 RE92 Transfers In 7801-0100 Tfr from GF 2,220,515 2,316,308 2,394,007 2,336,230 2,136,662 2,341,779 - 7801-0210 Tfr from Muni Fac 2,087,865 ------ 7801-0400 Tfr from SA 601,451 608,400 545,043 443,563 272,231 286,647 202,927 7801-0605 Tfr from Muni Fac - 2,090,153 2,139,262 2,027,293 1,845,000 1,845,000 2,078,146 7801-0610 Tfr from CP 40,150 - 174 ---- 7801-0612 Tfr from TIF#2 3,054,452 573,000 586,844 600,156 587,938 587,938 - 7801-0615 Tfr from TIF#4 1,795,481 621,201 ----- 7801-0616 Tfr from TIF#5 997,173 1,171,263 1,211,786 1,080,091 1,060,953 1,135,281 1,156,375 7801-0618 Transfer from TID 6 57,450 931,391 775,286 787,178 415,011 18,440,074 186,872 7801-0619 Tfr from TIF #7 246,433 ------ 7801-0620 Tfr from TID 8 600 1,119,875 1,807,124 1,888,829 500,344 1,904,875 1,922,844 7801-0621 Tfr from TID # 9 - - 33 4,256 3,406 6,813 6,813 7801-0630 Tfr from TID #10 - 450 64,135 105,500 382,978 382,978 382,750 7801-0631 Tfr from TID #11 - 60 8,057 10,500 10,529 10,529 10,500 RE92 Total 11,101,570 9,432,101 9,531,751 9,283,596 7,215,052 26,941,914 5,947,227 TOTAL REVENUES 15,181,570 9,432,101 25,731,751 16,063,596 11,040,070 30,816,914 18,347,447 Budget Worksheet Village of Menomonee Falls Page 55 11/11/14 11:48 AM 500-800 Debt Service Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX60 Contractual Services 8300-1915 Arbitrage Calc 2,500 2,500 ----- EX60 Total 2,500 2,500 ----- EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 9,240 8,519 9,396 ---- 8800-0002 Arbitrage Expense 40,150 ------ 8800-0003 Bond Issuance Expenses 692,884 205,922 393,613 101,998 127,729 60,000 - 8800-0004 Bond Premium on Issuance (849,817) (236,519) (1,514,920) (105,298) (242,770) (60,000) - EX92 Total (107,543) (22,078) (1,111,911) (3,300) (115,041) - - EX93 Debt - Principal Payments 8810-0000 Principal Payments on Lon - - 2,200,000 6,670,416 5,331,416 24,206,416 6,406,416 8810-0003 Current Refunding Paymen - - 8,600,000 6,780,000 3,875,000 3,875,000 10,025,000 8810-0004 Advance Refunding Payme - - - 8,374,271 - - - 8810-0051 P-97 TIF#2 GO 5,110,000 ------ 8810-0061 P-1999 TIF#4 Refunding 1,125,000 ------ 8810-0072 P-2001 GO CIP Budget 375,000 400,000 ----- 8810-0076 P-2002 Muni Fac GO 525,000 550,000 600,000 ---- 8810-0080 P-2002 CIP GO 325,000 325,000 325,000 ---- 8810-0082 P-2003 Muni Fac 625,000 650,000 700,000 ---- 8810-0083 P-2003 GO/GF/SA 450,000 475,000 525,000 ---- 8810-0086 P-2003 TID5 GO Notes 150,000 150,000 175,000 ---- 8810-0087 P-2004 T5 GO 450,000 650,000 700,000 ---- 8810-0088 P-2004 CIP GO 150,000 150,000 ----- 8810-0093 P-2005 CIP GO 265,000 265,000 310,000 ---- 8810-0094 P-2006 CIP GO 388,506 363,506 188,506 ---- 8810-0096 P-2007 CIP GO 100,000 100,000 150,000 ---- 8810-0098 P-2008 CIP GO 140,910 140,910 190,910 ---- 8810-0099 P-2008 TID 4 Refinancing 600,000 600,000 ----- 8810-0100 P-2008 TID 6 BAN 1,250,000 ------ 8810-0102 P-2009 CIP GO 84,000 119,000 244,000 ---- 8810-0105 P- 2010 TID 2 Refinancing 575,000 525,000 ----- 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 12,688,416 6,258,416 15,148,416 21,824,687 9,206,416 28,081,416 16,431,416 EX94 Debt - Interest Payments 8850-0000 Interest Payments on Long - - 1,439,998 2,956,177 1,883,636 2,735,498 2,166,460 8850-0051 I-97 TIF#2 GO 134,983 ------ 8850-0061 I-99 TIF#4 Refunding 28,831 ------ 8850-0072 I-2001 GO CIP Budget 27,425 9,400 ----- 8850-0076 I-2002 Muni Fac GO 409,013 386,300 187,306 ---- 8850-0080 I-2002 CIP GO 32,013 19,338 6,500 ---- 8850-0082 I-2003 Muni Fac 460,469 437,506 212,741 ---- 8850-0083 I-2003 GO/GF/SA 67,969 50,906 21,000 ---- 8850-0086 I-2003 TID5 GO Notes 14,806 9,369 3,325 ---- 8850-0087 I-2004 CIP GO 340,344 318,344 152,672 ---- 8850-0088 I-2004 CIP GO 34,844 29,406 11,891 ---- 8850-0093 I-2005 CIP GO 78,953 69,181 32,106 ---- 8850-0094 I-2006 CIP GO 79,276 63,393 27,834 ---- 8850-0096 I-2007 CIP GO 65,656 61,406 29,641 ---- 8850-0098 I-2008 CIP GO 115,723 111,056 54,339 ---- 8850-0099 I-2008 TID 4 Refinancing 41,250 21,000 ----- 8850-0100 I-2008 TID 6 BAN 56,250 ------ 8850-0101 I-TID #7 MRO 246,433 ------ 8850-0102 I-2009 CIP GO 105,235 71,152 34,758 ---- 8850-0104 I-2009 TID 5 BAN 40,423 42,550 21,275 ---- 8850-0105 I-2010 TID 2 Refinancing 33,870 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 ---- Budget Worksheet Village of Menomonee Falls Page 56 11/11/14 11:48 AM 500-800 Debt Service Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 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 2,413,766 3,344,502 3,012,734 2,956,177 1,883,636 2,735,498 2,166,460 EX98 Transfers Out 8901-0100 Tfr To General Fund - - - 4,518 - - - EX98 Total - - - 4,518 - - - TOTAL EXPENSES 14,997,139 9,583,340 17,049,239 24,782,082 10,975,011 30,816,914 18,597,876 Budget Worksheet Village of Menomonee Falls Page 57 11/11/14 11:48 AM 605-001 Rev and Exp Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE40 Intergovernmental 7103-0000 Grant Revenues - 207,900 ----- 7140-0000 Fire Aids 42,150 ------ RE40 Total 42,150 207,900 ----- RE80 Interest Income 7600-0000 Interest Earnings - - 528 204 2,038 1,000 500 7600-0730 Interest Earnings SU Adva - 626 12,045 10,425 - 8,773 7,087 RE80 Total - 626 12,573 10,629 2,038 9,773 7,587 RE85 Miscellaneous 7720-0000 Sale Of VMF Property - 13,182 - 41,906 1,670 10,000 10,000 RE85 Total - 13,182 - 41,906 1,670 10,000 10,000 RE92 Transfers In 7801-0100 Tfr from GF 1,967,757 274,281 787,947 323,624 - 361,614 511,222 7801-0210 Tfr from Muni Fac 3,434,293 ------ RE92 Total 5,402,050 274,281 787,947 323,624 - 361,614 511,222 TOTAL REVENUES 5,444,200 495,989 800,520 376,159 3,708 381,387 528,809 EXPENSES EX47 Property & Equipment 8188-1000 CapOut-Administration - 426,801 9,040 - - 98,000 98,000 8188-9200 CapOut-Eq.Police 56,243 ------ 8188-9220 CapOut-Eq.Fire 362,845 784,893 56,187 - 24,278 - 740,500 8188-9400 CapOut-Eq.Public Works 489,065 473,769 12,205 364,668 171,102 250,000 365,000 EX47 Total 908,153 1,685,463 77,432 364,668 195,380 348,000 1,203,500 TOTAL EXPENSES 908,153 1,685,463 77,432 364,668 195,380 348,000 1,203,500 Budget Worksheet Village of Menomonee Falls Page 58 11/11/14 11:48 AM 605-000-210 Muni Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 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 1,736,781 2,800,000 2,800,000 RE05 Total - 3,088,012 4,458,388 2,342,917 1,736,781 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 - 1,200 1,000 RE80 Total - 1,898 3,715 5,464 - 1,200 1,000 RE85 Miscellaneous 5100-0000 Proceeds-Bond Issue ---- 2,000,000 1,900,000 - 7708-0000 Hillside Farms Rental Inco - 5,625 5,625 4,453 3,984 5,625 5,625 RE85 Total - 5,625 5,625 4,453 2,003,984 1,905,625 5,625 RE92 Transfers In 7801-0200 Tfr from SR - - - 86,000 - 500,000 250,000 RE92 Total - - - 86,000 - 500,000 250,000 TOTAL REVENUES - 3,095,535 4,467,728 2,438,834 3,740,765 5,206,825 3,056,625 Budget Worksheet Village of Menomonee Falls Page 59 11/11/14 11:48 AM 605-210 Muni Facilities Expenses Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX47 Property & Equipment 8180-1000 Land Aquisitions - 1,377 ----- 8182-9000 Land Improvements - - 21,990 314,819 406 - - 8186-0000 CapOut-Bldg Improvements - 3,795 ----- 8186-9220 Bldg -Fire - - - 222,610 1,064,601 6,000,000 - 8186-9500 CapOut-Bldg Library - (18,935) 27,428 ---- EX47 Total - (13,763) 49,418 537,429 1,065,007 6,000,000 - EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. - 287 800 800 800 1,000 800 8310-0000 Legal Services - (148) ----- EX60 Total - 139 800 800 800 1,000 800 TOTAL EXPENSES - (13,624) 50,218 538,229 1,065,807 6,001,000 800 Budget Worksheet Village of Menomonee Falls Page 60 11/11/14 11:48 AM 605-800 Transfers Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses - - - 880 1,627 800 800 EX92 Total - - - 880 1,627 800 800 EX98 Transfers Out 8901-0100 Tfr To General Fund - - - 290,000 - - - 8901-0215 Tfr to Solid Waste Collectio - 18,660 8,394 2,524 - 16,288 - 8901-0500 Tfr to Debt Service - 2,090,153 2,139,262 2,027,293 1,845,000 1,845,000 2,078,146 8901-0610 Tfr to Capital Projects - 107,300 - 3,952,500 - - - 8901-0621 Transfer to TID #9 - - 300,000 ---- EX98 Total - 2,216,113 2,447,656 6,272,317 1,845,000 1,861,288 2,078,146 TOTAL EXPENSES - 2,216,113 2,447,656 6,273,197 1,846,627 1,862,088 2,078,946 Budget Worksheet Village of Menomonee Falls Page 61 11/11/14 11:48 AM 700-001 General Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE80 Interest Income 7600-0000 Interest Earnings 1,857 1,144 1,334 802 447 1,000 500 7630-0000 Dividend On Investment 34,403 32,656 46,981 17,651 - 17,000 28,325 RE80 Total 36,260 33,800 48,315 18,453 447 18,000 28,825 RE85 Miscellaneous 7770-0001 Insurance Refunds 4,061 5,000 13,821 5,372 - - - RE85 Total 4,061 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 40,321 110,560 62,136 23,825 447 18,000 28,825 EXPENSES EX60 Contractual Services 8300-1901 Audit/Acctg. Serv. 510 593 ----- 8315-0000 GASB 45 Fees 8,000 - 8,500 ---- EX60 Total 8,510 593 8,500 ---- EX75 Insurances 8610-0000 Liability Insurance 57,334 55,723 57,675 49,425 88,541 40,000 48,890 8610-0001 IBNR-CVMIC 39,073 (2,195) (11,482) (30,711) - - - 8612-0000 Claims Settled 20,717 9,689 6,305 18,748 17,319 15,000 15,000 8612-0200 Damages - Deductible 12,864 25,054 11,823 13,244 - 15,000 15,000 EX75 Total 129,988 88,271 64,321 50,706 105,860 70,000 78,890 TOTAL EXPENSES 138,498 88,864 72,821 50,706 105,860 70,000 78,890 Budget Worksheet Village of Menomonee Falls Page 62 11/11/14 11:48 AM 720-001 Revenues and General Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 0499-0001 CIAOC - Developers 652,345 390,769 476,722 207,171 - - - RE02 Total 652,345 390,769 476,722 207,171 - - - RE05 Charges for Services 0416-0000 Hydrant Rental Revenue 1,260 1,600 2,600 2,300 1,685 2,200 2,500 0416-0001 Sprinkling Meter Install. 6,311 4,745 6,599 3,040 2,643 4,600 4,000 0421-0000 Tower Lease 161,174 173,492 182,586 192,254 94,348 196,300 196,300 0421-0004 Open Records Request - 35 ----- 0460-0000 Unmetered Sales Gen Cust 5,654 3,162 4,251 4,704 2,372 3,500 4,200 0461-0000 Res-Meter Sales 2,563,084 2,743,837 3,014,105 2,700,890 1,649,448 2,700,000 2,550,000 0461-0001 Bus-Meter Sales 949,600 1,032,223 1,164,136 1,105,608 691,226 1,100,000 950,000 0461-0002 Indus-Meter Sales 361,651 479,017 559,921 482,504 321,975 480,000 425,000 0462-0000 Private Fire Protection 180,900 175,653 175,378 179,437 125,276 180,000 179,000 0463-0000 Hydrant Rental-VMF 1,684,428 1,663,828 1,658,233 1,659,499 1,246,442 1,660,764 1,663,371 0464-0000 Public-Meter Sales 36,653 39,390 52,137 39,054 23,757 35,000 29,000 0464-0001 Muni-Meter Sales 20,465 21,809 18,852 14,700 11,131 20,000 18,500 0470-0000 Penalties 26,219 45,594 43,670 44,501 22,335 30,000 40,000 0471-0000 Services Calls 9,343 5,602 14,386 5,727 9,460 12,000 7,500 0471-0001 Service Calls - Lannon (315) 315 - 1,631 260 2,400 2,000 0472-0000 Rent-Meters 96,845 141,278 147,938 145,220 93,321 150,000 145,000 0473-0000 ROI-Meters 41,297 46,055 53,710 60,934 - 65,000 79,000 0474-0000 Refunds 207 - 733 (91) (126) - - 0474-0009 Other Revenues 2,360 594 - 397 652 7,000 3,000 RE05 Total 6,147,136 6,578,229 7,099,235 6,642,309 4,296,205 6,648,764 6,298,371 RE08 Other Income (Water Util) 0415-0000 Sale Of Pipe, Fitting Etc 872 1,611 441 321 582 500 800 0415-0001 Sale of Meters, Hydrants - 8,199 - - - 475 600 600 0419-0000 Interest Earnings 9,751 6,632 6,392 3,925 3,254 3,000 3,000 0419-0002 Interest-Impact Fees 4,230 2,769 866 223 103 - - 0419-0003 Interest-Impact Fees Effec 2,328 1,747 2,260 921 630 2,000 2,000 0422-0010 Impact Fees-Effect 4/10/06 165,950 160,188 131,763 167,336 354,724 150,000 175,000 0423-0000 Water Impact Fees Refund - (1,906) - (6,946) (1,906) - - 0423-0010 Refunded Impact Fees (Effe - (6,049) ----- 0474-0002 Water Test Kits - 2,640 7,720 2,800 8,020 3,500 3,000 RE08 Total 191,330 167,632 149,442 168,580 365,882 159,600 184,400 RE85 Miscellaneous 0421-0002 Scrap Metal Sales 3,492 13,147 10,610 9,786 1,602 7,000 7,000 0430-0000 Gain/Loss on Sale 446 24,466 (1,575) 9,270 - - - 0499-0000 Spec Assessments Collect 12,498 - 101,217 ---- RE85 Total 16,436 37,613 110,252 19,056 1,602 7,000 7,000 TOTAL REVENUES 7,007,247 7,174,243 7,835,651 7,037,116 4,663,689 6,815,364 6,489,771 EXPENSES EX10 Salaries & Wages 8000-0000 Salaries ---- 651,320 - 878,875 8001-0000 Overtime ---- 73,215 - 300 8002-0000 Part Time Wages ------ 4,800 8004-0000 Temporary Help ---- 8,034 - 18,000 8009-9000 Payroll Alloc - Clearing ---- (494,315) - (901,975) EX10 Total ---- 238,254 - - EX20 Fringe Benefits 0930-4080 FICA 75,900 77,562 70,219 65,628 49,250 68,675 69,000 8030-0140 Wage/Bene GF Transfers 2,153 ------ EX20 Total 78,053 77,562 70,219 65,628 49,250 68,675 69,000 EX40 Materials And Supplies 0921-0020 Paper/Printing Supplies - - - 988 - 2,000 1,500 Budget Worksheet Village of Menomonee Falls Page 63 11/11/14 11:48 AM 720-001 Revenues and General Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EX40 Total - - - 988 - 2,000 1,500 EX44 Repair/Maintenance 8162-2000 RM-Building & Grounds ---- 9 1-- EX44 Total ---- 9 1-- EX65 Operating Expense Source of Supply: 0602-0000 SOS Milwaukee Water 1,278,198 1,473,373 1,577,018 1,411,560 1,008,490 1,540,000 1,539,000 0614-0000 SOS Maint-Wells/Springs 15,287 - 14,445 81,922 60,352 25,000 25,000 Total Source of Supply: 1,293,485 1,473,373 1,591,463 1,493,482 1,068,842 1,565,000 1,564,000 Pumping Operations: 0623-0000 Pumping Power Purchased 161,884 171,845 176,684 186,235 128,923 180,000 180,000 0624-0000 Pumping Expenses 7,666 85,823 21,604 ---- 0624-0001 L-Pumping Operations 257,548 260,470 224,412 198,296 71,886 209,125 193,650 0626-0000 Pumping Supplies & Exp 14,367 14,022 9,054 11,312 10,469 15,000 17,000 0633-0000 Pumping Maint Equipment - - 1,800 1,200 - - 1,200 0633-0001 L-Pump.Eq.Maint. 86,695 73,931 76,484 54,934 29,454 71,275 50,500 Total Pumping Operations: 528,160 606,091 510,038 451,977 240,732 475,400 442,350 Treatment: 0641-0000 Water Treat-Chemicals 16,685 11,952 18,696 22,395 13,885 30,000 30,000 0642-0000 Watr Treat-Oper Expenses 10,676 11,317 10,701 10,176 11,276 13,000 13,000 0642-0001 L-Treatment Operation 39,990 41,530 39,874 39,127 14,017 37,150 35,975 0652-0001 L-Treat.Eq.Maint. 1,400 2,546 2,545 2,430 655 2,375 2,225 Total Treatment: 68,751 67,345 71,816 74,128 39,833 82,525 81,200 Distribution: 0662-0001 L-T&D Operations 28,302 35,425 29,017 16,790 14,080 27,050 15,425 0663-0001 L-Meters T&D 13,248 15,011 7,987 6,356 1,248 7,450 5,850 0664-0001 L-Cust Installations - 59 170 77 500 150 70 0670-0000 TD-Maint-Engineering - 21,780 5,720 9,000 3,000 5,000 5,000 0671-0000 TD-Maint-Struc/Improvmts 13,217 10,161 10,292 8,491 5,900 13,000 11,000 0671-0001 L-Struc/Impr.Maint. - 33 ----- 0672-0000 TD-Maint-Reservoirs 15,000 8,492 4,550 8,177 4,894 13,300 6,000 0672-0001 L-Reservoir Maint 712 1,548 2,693 751 1,799 2,700 1,075 0673-0000 TD-Maint-Mains 78,119 71,551 60,041 146,236 77,728 65,000 70,000 0673-0001 L-Mains Maintenance 54,235 67,369 80,930 79,008 103,451 78,450 72,425 0675-0000 TD-Maint-Services 5,106 6,946 5,159 6,826 8,755 5,000 6,000 0675-0001 L-T&D Services (7,478) 17,439 15,250 11,762 13,459 14,175 11,325 0676-0000 TD-Maint-Meters 8,162 3,349 5,536 11,065 5,886 13,000 16,500 0676-0001 L-Meter Maintenance 4,133 (10,904) 7,775 (1,168) 20,208 46,175 61,625 0677-0000 TD-Maint-Hydrants 45,472 38,365 16,498 138,424 8,398 10,000 29,000 0677-0001 L-Hydrant Maintenance 49,701 37,423 35,145 29,096 15,488 32,375 43,000 0680-0000 Lannon - Materials ----- 1,000 - 0680-0001 Lannon - Labor ----- 1,800 - Total Distribution: 307,929 324,047 286,763 470,891 284,794 335,625 354,295 Customer Service: 0902-0000 L-Meter Reading 12,357 10,940 10,838 12,205 3,927 10,100 11,225 0903-0000 L-Acctg&Collection 45,265 56,753 39,015 40,915 17,088 36,350 37,600 0903-0010 Postage 11,161 8,799 12,970 13,618 13,268 14,100 15,700 0903-0020 Water Lock Box 6,096 6,485 7,362 6,980 8,131 6,300 6,000 0904-0000 Uncollectible Accounts 4,559 2,967 3,372 556 - 3,500 3,500 0905-0000 Misc Cust Acct Suppl&Exp 7,575 7,980 8,718 11,372 11,051 10,000 10,000 Total Customer Service: 87,013 93,924 82,275 85,646 53,465 80,350 84,025 EX65 Total 2,285,338 2,564,780 2,542,355 2,576,124 1,687,666 2,538,900 2,525,870 EX66 Debt Service 0930-4270 Int-Long Term Debt 325,774 287,662 249,746 166,772 100,123 165,000 157,400 0930-4271 Bond Expense 1,872 2,640 1,539 68,420 1,878 2,500 2,500 0930-4280 Amort-Discount 66,242 66,242 61,178 10,138 - 19,000 (6,900) 0930-4281 Amort-Bond Issuance Costs 8,640 8,640 9,366 - 14,136 - - 0930-4282 Amort of Gain/(Loss) on Re - - - 34,933 - 70,000 69,900 0930-4300 Int-Muni Debt - 5,436 ----- 0930-0610 Int on Advance-Capital Proj 11,475 ------ EX66 Total 414,003 370,620 321,829 280,263 116,137 256,500 222,900 EX90 Wu - Admin. & General Budget Worksheet Village of Menomonee Falls Page 64 11/11/14 11:48 AM 720-001 Revenues and General Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 0920-0000 Labor-Admin & General 304,399 294,715 370,967 320,524 87,088 336,900 300,475 0921-0000 Office Supplies/Expenses 7,397 11,869 4,889 4,088 1,486 9,500 5,500 0921-0010 Foot Protection Reimb 1,170 1,080 ----- 0921-8000 Computer Hardware 2,391 3,639 2,588 3,327 - 1,900 1,900 0921-8130 Computer Supplies 258 146 3,335 228 197 400 400 0921-8152 Rent-Off. Eq. - 1,238 1,486 1,486 1,238 1,500 1,500 0921-8160 Computer Maintenance - 1,844 ----- 0921-8162 RM-Computer Hardware - - 188 - 149 - 500 0921-8165 Microsoft Enterprise Agree 1,778 3,886 3,886 3,886 3,186 3,900 3,200 0921-8209 Diggers Hot Line 27,194 32,901 28,596 29,247 15,664 28,000 28,000 0921-8210 Telephone Service 4,913 4,860 5,157 4,841 3,192 5,100 4,000 0921-8211 Cellular Data Service 1,568 1,844 2,228 2,778 2,586 3,100 3,988 0921-8212 Pager Service 43 83 33 ---- 0921-8213 Cellular Telephone Service 2,096 2,194 2,177 1,960 1,516 2,300 2,300 0921-8214 Internet Service - - - 910 - 910 910 0921-8301 Maintenance and Support 20,696 22,847 22,838 22,919 23,092 25,100 29,430 0923-0000 Legal/Acctg-Outside Serv. 51,265 40,503 39,612 37,308 27,756 40,000 40,000 0923-0001 GIS O/S 9,513 4,996 5,230 85 - 3,000 - 0923-0003 Audit and Financial Service - - 9,300 15,000 7,000 15,000 10,500 0923-0011 Inspection Services - 3,620 5,162 38,541 39,019 50,000 45,000 0923-0020 Rate Study 11,365 3,373 - - - 4,500 4,500 0924-0000 Property and Liability Insur 23,462 23,154 25,648 20,965 - 23,000 15,950 0925-0000 Workers Comp 58,323 42,805 46,452 30,104 13,819 27,075 22,125 0926-8011 Pension VMF 50,345 56,985 55,800 60,115 47,267 61,400 60,025 0926-8012 Pension Employee 65,406 42,249 - 5 - - - 0926-8013 Health Insurance 310,970 316,492 277,665 247,722 184,723 286,775 286,800 0926-8014 Dental Insurance 17,057 17,231 15,450 13,779 9,774 15,250 14,550 0926-8015 Life Insurance 2,741 2,778 2,468 2,508 2,035 2,900 3,125 0926-8016 OPEB Expense 38,469 32,846 29,381 25,874 - 38,000 38,000 0928-0001 Emer.Planning Notif.Fees - - 1,296 ---- 0928-0002 Hazardous Waste Fees 150 205 205 410 410 500 500 0930-0000 Misc General Expenses 3,146 7,943 5,337 4,635 4,606 8,000 7,000 0930-0001 Training - Operations 800 270 110 - - 500 500 0930-0002 Training - GIS 77 110 103 10 - 500 300 0930-0235 Refunds 330 339 1,440 495 495 700 900 0930-4030 Depreciation 1,472,028 1,473,925 1,520,796 1,560,395 1,197,000 1,580,000 1,623,000 0930-4081 Real Estate Taxes 1,200,836 1,203,973 1,292,036 1,393,941 1,062,000 1,290,000 1,500,000 0930-4082 PSC Remainder Assessme 6,008 7,164 5,774 7,120 - 7,500 7,500 0932-0000 Clearing Transportn.Exp. ---- 47,145 - - 0932-0001 Clearing-Deprec.Transport - 279 8,262 6,873 3,386 - - EX90 Total 3,696,194 3,664,386 3,795,895 3,862,079 2,785,829 3,873,210 4,062,378 EX97 Capital In Progress 0940-0000 Water Utility Project Expen ---- 45,349 - - EX97 Total ---- 45,349 - - TOTAL EXPENSES 6,473,588 6,677,348 6,730,298 6,785,082 4,922,576 6,739,285 6,881,648 Budget Worksheet Village of Menomonee Falls Page 65 11/11/14 11:48 AM 730-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 7785-0002 CIAOC - Developers 814,547 365,114 42,748 143,863 - - - 7785-0003 CIAOC - Muni - - 5,804 ---- RE02 Total 814,547 365,114 48,552 143,863 - - - RE05 Charges for Services 7550-0000 Penalties-Sewer 115,198 88,944 83,597 84,176 41,591 85,000 85,000 7551-0000 Lannon Services 26,112 25,266 14,205 17,636 10,920 25,000 24,000 7552-0000 Harmony Hills LS Revenue 7,000 7,000 7,000 7,000 7,000 7,000 7,000 RE05 Total 148,310 121,210 104,802 108,812 59,511 117,000 116,000 RE10 Property Taxes 7002-0000 Intercept.Sewer 300,000 300,000 300,000 300,000 300,000 300,000 300,000 RE10 Total 300,000 300,000 300,000 300,000 300,000 300,000 300,000 RE71 Vmf - Operations & Maint. 7520-0100 VMF User Chg-Res 1,671,150 1,391,656 1,433,147 1,388,710 873,681 1,390,000 1,340,000 7520-0200 VMF User Chg-NCC 447,050 393,855 422,263 401,254 269,635 380,000 380,000 7520-0300 VMF User Chg DCC 15,456 17,890 16,091 13,416 9,404 14,000 11,000 7520-0400 VMF User Chg-NCI 1,140 1,274 1,230 986 682 1,000 830 7520-0500 VMF User Chg-DCI 96,012 105,741 98,150 93,386 56,699 79,000 72,000 7520-0600 VMF User Chg-WCI 33,059 30,412 28,190 29,706 24,815 29,000 31,000 7520-0700 VMF User Chg-WCC 82,718 58,160 48,773 56,216 32,447 52,000 24,000 7520-1100 VMF Bkfd Res.User Charge 90,621 73,653 82,076 78,618 57,575 78,000 80,000 7520-1200 VMF Bkfd NCC User Charg 2,437 1,958 2,212 1,916 1,338 1,900 2,000 7520-2100 VMF Sussex Residental 91,233 78,280 85,584 87,752 56,182 85,000 88,000 7520-2200 VMF Sussex NCC 23,299 19,914 22,120 21,076 10,577 21,000 19,000 RE71 Total 2,554,175 2,172,793 2,239,836 2,173,036 1,393,035 2,130,900 2,047,830 RE73 Sewage Treatment User Chg 7500-0100 MMSD-Residential 1,136,258 1,233,810 1,250,173 1,212,178 763,843 1,210,000 1,160,000 7500-0200 MMSD-NCC 324,785 347,034 369,761 351,044 235,727 330,000 330,000 7500-0300 MMSD-DCC 17,012 18,454 17,218 14,036 10,174 14,000 12,000 7500-0400 MMSD-NCI 1,235 1,462 1,359 1,145 787 1,200 980 7500-0500 MMSD-DCI 84,240 92,357 117,530 76,737 48,247 70,000 59,000 7500-0600 MMSD-WCI 40,195 38,080 39,644 39,098 32,812 39,000 42,000 7500-0700 MMSD-WCC 62,910 65,397 60,388 71,123 40,540 76,000 25,000 7500-1100 Bkfd User Chg-Res 60,464 62,904 69,421 66,349 48,637 66,000 68,000 7500-1200 Bkfd User Chg-NCC 1,777 1,731 1,937 1,675 1,169 1,700 1,700 7500-2100 Sussex User Chg -Res 59,957 67,422 72,398 74,088 47,353 72,000 74,000 7500-2200 Sussex User Chg-NCC 17,264 17,894 19,581 18,653 9,352 18,000 17,000 RE73 Total 1,806,097 1,946,545 2,019,410 1,926,126 1,238,641 1,897,900 1,789,680 RE74 Sewage Treatment Cap.Chg. 7510-0100 MMSD-Res Cap.Recovery 2,794,806 2,661,455 2,718,171 2,630,817 1,601,259 2,620,000 2,500,000 7510-0200 MMSD-NCC Cap.Recovery 734,661 733,593 781,978 743,102 499,065 700,000 710,000 7510-0300 MMSD-DCC Cap.Recovery 25,562 33,379 25,883 24,805 17,386 26,000 21,000 7510-0400 MMSD-NCI Cap.Recovery 1,887 2,360 2,278 1,827 1,265 1,800 1,500 7510-0500 MMSD-DCI Cap.Recovery 158,228 195,842 181,667 172,851 104,949 150,000 130,000 7510-0600 MMSD-WCI Cap.Recovery 54,374 56,282 52,170 54,976 45,924 55,000 57,000 7510-0700 MMSD-WCC Cap.Recovery 46,456 46,258 51,467 49,356 33,876 43,000 47,000 7510-1100 Bkfd Res.Cap Recovery 149,698 137,293 152,193 145,698 106,766 140,000 150,000 7510-1200 Bkfd NCC Cap.Recovery 4,004 3,654 4,096 3,548 2,478 3,500 3,700 7510-2100 Sussex Res Cap Recovery 150,052 146,654 158,714 162,747 104,206 160,000 160,000 7510-2200 Sussex NCC Cap Recovery 37,955 37,358 40,945 39,013 19,579 38,000 35,000 RE74 Total 4,157,683 4,054,128 4,169,562 4,028,740 2,536,753 3,937,300 3,815,200 RE80 Interest Income 7600-0000 Interest Earnings 2,931 5,593 5,260 3,427 3,030 2,500 3,000 7621-0000 Int-Interceptor Sewer Rs 3,753 1,940 1,774 1,011 872 1,500 1,000 7621-0001 Int-Impact Fees 11,320 3,846 1,070 494 278 - - 7621-0003 Int-Impact Fees Effec 4/10/ 3,002 2,186 2,668 1,770 707 2,500 2,500 7622-9501 Int-Fox River Eq.Reserve 253 167 193 120 78 100 100 7622-9502 Int-MenoRiver Eq.Reserve 320 210 242 150 98 100 100 Budget Worksheet Village of Menomonee Falls Page 66 11/11/14 11:48 AM 730-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget RE80 Total 21,579 13,942 11,207 6,972 5,063 6,700 6,700 RE85 Miscellaneous 7560-0010 Sewer Impact Fee-Effect 4/ 153,757 156,430 130,792 171,587 372,568 150,000 175,000 7561-0000 Sewer Impact Fees Refund - (1,866) - (6,868) (1,866) - - 7561-0010 Refunded Impact Fees (Effe - (65,228) ----- 7720-0000 Sale Of VMF Property 4,232 ------ 7720-0001 Non Operating Revenue - - - 38 - - - 7725-0000 Scrap Metal Sales - - 6,999 1,263 977 - - 7750-0000 Misc Rentals 2,400 19,200 19,200 18,000 - 19,200 19,200 7785-0000 SA-Collected 13,056 - 194,599 ---- RE85 Total 173,445 108,536 351,590 184,020 371,679 169,200 194,200 TOTAL REVENUES 9,975,836 9,082,268 9,244,959 8,871,569 5,904,682 8,559,000 8,269,610 Budget Worksheet Village of Menomonee Falls Page 67 11/11/14 11:48 AM 730-300 Sanitary Sewer & Maint. Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 517,796 524,592 516,469 485,734 339,282 484,425 496,950 8001-0000 Overtime 15,292 14,112 14,966 18,051 9,024 13,625 13,750 8002-0000 Part Time Wages 3,291 ---- 2,500 4,800 8004-0000 Temporary Help 3,387 7,780 10,719 5,973 11,045 9,000 9,000 8008-0000 Retirement Leave Pay-Out - - - 2,773 - 2,250 - EX10 Total 539,766 546,484 542,154 512,531 359,351 511,800 524,500 EX20 Fringe Benefits 8010-0000 FICA 37,879 40,261 37,526 36,685 26,342 39,150 40,125 8011-0000 Pension-VMF 24,694 28,461 29,915 33,010 24,718 35,025 34,950 8012-0000 Pension-EEE Share 31,463 20,889 - 1 - - - 8013-0000 Health Insurance 151,733 158,707 142,164 129,041 91,724 149,275 148,550 8013-0010 Health/Dental Payout 7,931 8,192 ----- 8013-0001 OPEB Expense 7,939 (9,169) (8,721) 7,560 - - - 8014-0000 Dental Insurance 8,557 8,813 7,944 7,215 4,875 8,000 7,600 8015-0000 Life Insurance 1,788 1,712 1,612 1,623 1,354 2,100 1,875 8016-0000 Worker's Comp Insurance 8,722 13,208 16,353 13,871 7,516 14,825 15,875 8030-0140 Wage/Bene GF Transfers 11,873 6,544 8,117 10,921 - 24,000 10,000 8030-0720 Wage/Bene WU Transfers 62,506 58,947 52,630 57,250 20,342 48,525 52,075 EX20 Total 355,085 336,565 287,540 297,177 176,871 320,900 311,050 EX30 Employee Training/Expense 8070-0000 Training & Education 1,098 1,400 1,747 79 80 500 500 8070-0001 Training-Data Base GIS 77 110 67 10 - - 267 EX30 Total 1,175 1,510 1,814 89 80 500 767 EX40 Materials And Supplies 8100-0000 Office Supplies 228 207 501 494 210 500 400 8100-0010 Postage 11,502 9,541 14,898 16,747 11,917 18,500 20,000 8110-0000 Department Supplies 3,857 4,393 5,965 4,184 3,262 5,000 5,000 8110-0100 Small Equip./Tools 2,287 373 1,912 1,962 1,221 1,500 1,500 8110-1111 Lock Box Service Fees 6,096 6,485 7,362 6,980 8,131 6,000 6,000 8110-3002 Mainline Cons/Repair 35,351 3,261 150,126 - 75,913 5,000 5,000 8110-3005 Monitoring Equipment 44,763 695 3,236 21,181 11,462 10,000 12,000 8110-3020 Supplies Shared WU 14,444 11,220 7,804 1,221 - 13,000 11,200 8130-0000 Computer Supplies 95 238 273 318 430 500 500 8170-4000 Gas & Diesel Fuel 10,358 13,278 14,579 18,628 14,863 13,000 14,000 8182-1300 Manhole Repair VMF 20,914 38,415 7,789 66,236 8,432 15,000 13,000 8182-1310 Main Repair (1,263) 28,486 20,988 13,526 2,280 21,000 21,000 EX40 Total 148,632 116,592 235,433 151,477 138,121 109,000 109,600 EX44 Repair/Maintenance 8160-8000 MCont-Computer Equipmen ------ 3,100 8160-8002 RM-Cabling - 1,844 ---- 5 0 0 8162-2000 RM-Building & Grounds 105 1,063 3,257 1,318 361 2,000 2,000 8162-2530 RM-Lift Station 8,273 19,600 43,092 31,960 26,275 46,250 10,500 8162-3000 RM-Equipment 13,308 27,688 7,047 10,268 2,782 15,000 12,000 8162-4000 RM-Vehicles 53 - 6,350 2,948 2,138 - - 8162-4100 RM-Radio Equip. - 1,810 - 79 - 500 500 8162-7000 RM-TV Monitoring 3,950 8,811 9,358 4,852 4,197 8,000 5,000 8162-8000 RM-Computer Hardware 177 171 41 70 149 - 500 8300-3001 Sanitary Sewer & Maintena 223 ------ EX44 Total 26,089 60,987 69,145 51,495 35,902 71,750 34,100 EX45 Lease/Rent Expense 8152-1001 Rent-501(c)(3) 2,400 19,200 19,200 18,000 - 19,200 19,200 8152-6000 Rent-Off.Eq. - 1,238 1,486 1,486 1,238 1,500 1,500 EX45 Total 2,400 20,438 20,686 19,486 1,238 20,700 20,700 EX47 Property & Equipment 8190-8000 Computer Hardware 627 4,088 1,339 1,772 - 1,900 4,500 Budget Worksheet Village of Menomonee Falls Page 68 11/11/14 11:48 AM 730-300 Sanitary Sewer & Maint. Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget 8190-8001 GIS 9,513 4,996 4,679 24 - 5,000 - 8190-8100 Computer Software 11,500 - - - 819 - 6,000 EX47 Total 21,640 9,084 6,018 1,796 819 6,900 10,500 EX50 Utilities 8200-0010 Light/Power 2,455 21,056 1,531 1,511 1,318 1,900 2,000 8200-0020 Heat (Gas & Oil) 2,954 1,881 3,248 7,639 7,721 11,600 13,000 8200-0030 Water/Sewer VMF 1,532 1,087 2,395 1,137 498 1,000 700 8200-3001 Lift Station Power 25,477 25,768 28,509 26,926 20,321 28,000 29,000 8210-0000 Telephone Service 1,339 954 956 930 600 1,100 1,100 8212-0001 Cellular Data Service 1,045 960 1,175 1,389 1,293 1,500 1,704 8212-0002 Pager Service 72 51 33 ---- 8212-0003 Cellular Telephone Service 565 559 729 592 350 600 600 8212-0004 Internet Service - - - 390 - 390 390 EX50 Total 35,439 52,316 38,576 40,514 32,101 46,090 48,494 EX60 Contractual Services 8160-5000 Microsoft Enterprise Agree 950 1,283 1,283 1,283 1,080 1,300 1,100 8182-1301 Manhole Repair Contractor - - - 156 - - - 8182-1305 Interceptor Maint - Lannon 20,243 - 16,775 14,789 16,505 16,000 17,000 8182-1315 Interceptor Maint - Brookfiel - - - 6,886 4,801 1,000 - 8300-1401 Engineering Services 9,717 9,762 7,259 960 858 2,500 5,000 8300-1901 Audit/Acctg. Serv. 8,062 7,671 9,200 7,250 7,250 9,500 6,650 8300-5001 Consulting Services 6,388 - - 5,547 - 1,000 1,000 8301-0000 Maintenance and Support 21,454 24,104 24,088 24,176 24,347 26,400 30,730 8310-0000 Legal Services - 27 7 - - 1,000 50 EX60 Total 66,814 42,847 58,612 61,047 54,841 58,700 61,530 8077-0000 Foot Protection 360 360 ----- EX70 Other Operating 8110-3022 Meter Depr.From WU 50% 81,816 82,317 86,005 88,534 63,000 85,000 90,000 8110-3024 R.O.I. Meters-WU 50% 41,297 46,055 53,710 60,934 - 65,000 79,000 8110-3025 Sussex Reserve Cap Asse 2,504 1,631 2,380 11,421 - 7,000 10,000 8209-0000 Diggers Hot Line 26,555 32,540 28,468 29,226 15,524 28,000 28,000 8435-0000 Prior Year Refunds 6,726 494 ----- 8436-0000 Uncollectible Accounts 10,327 7,138 9,948 1,637 - 10,000 10,000 8950-0000 Depreciation Expense 1,351,740 1,327,122 1,302,939 1,314,033 1,017,000 1,380,000 1,394,000 8950-0050 Amortization - CWF 252,152 252,152 252,152 252,152 - 252,152 252,152 EX70 Total 1,773,117 1,749,449 1,735,602 1,757,937 1,095,524 1,827,152 1,863,152 EX75 Insurances 8610-0000 Liability Insurance 5,077 5,255 5,340 4,335 - 4,900 3,900 8612-0000 Claims Settled - - - 3,280 - - - EX75 Total 5,077 5,255 5,340 7,615 - 4,900 3,900 TOTAL EXPENSES 2,975,594 2,941,887 3,000,920 2,901,164 1,894,848 2,978,392 2,988,293 Budget Worksheet Village of Menomonee Falls Page 69 11/11/14 11:48 AM 730-320 Sewage Treatment Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX05 Sewage Treatment User Chg 8320-0000 MMSD-User Charge 1,686,782 1,714,870 1,765,091 1,722,190 999,281 1,800,000 1,835,000 8330-0000 Bkfd User Charge 82,744 73,927 78,889 54,835 22,097 86,000 75,500 8340-0000 Sussex User Charge 72,734 76,916 91,662 75,032 58,039 92,000 93,500 EX05 Total 1,842,260 1,865,713 1,935,642 1,852,057 1,079,417 1,978,000 2,004,000 EX06 Sewage Treatment Cap.Chg. 8325-0000 MMSD-Capital Charge 4,263,981 4,548,149 5,138,272 5,288,376 4,590,467 4,900,000 5,580,119 8335-0000 Bkfd Capital Charge ---- 6,814 - 73,260 EX06 Total 4,263,981 4,548,149 5,138,272 5,288,376 4,597,281 4,900,000 5,653,379 TOTAL EXPENSES 6,106,241 6,413,862 7,073,914 7,140,433 5,676,698 6,878,000 7,657,379 Budget Worksheet Village of Menomonee Falls Page 70 11/11/14 11:48 AM 730-910 Other Uses Of Funds Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 1,272 1,272 64 80 110 1,000 1,000 8800-0002 Arbitrage Expense 2,500 ------ 8800-0010 Amort - Debt Discount 2,241 16,809 ----- EX92 Total 6,013 18,081 64 80 110 1,000 1,000 EX94 Debt - Interest Payments 8850-0000 Interest Payments on Long - - 73,594 63,905 32,290 56,000 50,000 8850-0035 I-Sussex CWF 9,412 6,685 ----- 8850-0039 I-Brkfld CWF 12,176 10,406 ----- 8850-0067 I-2000 Revenue Bond 54,005 46,129 ----- 8850-0070 I-Brkfld CWF 2001 3,957 3,622 ----- 8850-0097 I-Sussex CWF 44,478 42,386 ----- 8850-0098 I-2008 CIP GO 15,366 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 EX94 Total 139,394 126,533 85,639 74,330 32,290 64,773 57,087 EX97 Capital In Progress 8905-0000 Sewer Utility Project Expen ---- 35,471 - - 8905-2200 WIP Mains ---- 1 3-- EX97 Total ---- 35,484 - - TOTAL EXPENSES 145,407 144,614 85,703 74,410 67,884 65,773 58,087 Budget Worksheet Village of Menomonee Falls Page 71 11/11/14 11:48 AM 740-000 Revenues Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget REVENUES RE02 Capital Contributions 7785-0002 CIAOC - Developers - 215,867 - 483,809 - - - 7785-0003 CIAOC - Muni - - - 595,382 - - - RE02 Total - 215,867 - 1,079,191 - - - RE10 Property Taxes 7000-0000 RE/PP Taxes 912,990 931,250 931,250 931,250 931,250 931,250 931,250 RE10 Total 912,990 931,250 931,250 931,250 931,250 931,250 931,250 RE50 Licenses And Permits 7240-0000 Erosion Cntrl.Permits 30,346 30,037 26,410 26,726 17,018 33,000 33,000 7240-0020 Storm Water Permit Fees 3,250 2,200 1,850 1,200 1,200 4,000 4,000 RE50 Total 33,596 32,237 28,260 27,926 18,218 37,000 37,000 RE80 Interest Income 7600-0000 Interest Earnings 3,653 2,573 3,784 2,519 1,435 1,000 1,000 RE80 Total 3,653 2,573 3,784 2,519 1,435 1,000 1,000 RE85 Miscellaneous 7720-0002 Gain/Loss on Disposal - (331) - (4,092) - - - 7745-0000 Rain Barrel Revenue 9,300 3,605 1,625 45 - - - 7765-0000 Stormwater Conference Re 2,051 6,200 2,768 600 400 600 400 7775-0000 Tree Seedlings Sale 11,258 9,617 11,902 ---- 7776-0000 River Clean-Up Revenue 19 520 520 600 600 600 600 7777-0000 Stormwater Education 1,000 ------ 7778-0000 Paws Pledge Revenue - - 500 ---- 7779-0000 Tamarack Ed Kiosk Reven - - 900 ---- RE85 Total 23,628 19,611 18,215 (2,847) 1,000 1,200 1,000 TOTAL REVENUES 973,867 1,201,538 981,509 2,038,039 951,903 970,450 970,250 Budget Worksheet Village of Menomonee Falls Page 72 11/11/14 11:48 AM 740-330 Operations & Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX10 Salaries & Wages 8000-0000 Salaries 160,305 183,940 174,029 168,004 122,738 173,875 184,750 8001-0000 Overtime 233 282 299 239 178 700 725 EX10 Total 160,538 184,222 174,328 168,243 122,916 174,575 185,475 EX20 Fringe Benefits 8010-0000 FICA 12,350 13,452 12,910 12,083 9,055 13,350 14,175 8011-0000 Pension-VMF 7,479 9,832 10,379 11,094 8,603 12,225 12,600 8012-0000 Pension-EEE Share 9,653 7,150 - 1 - - - 8013-0000 Health Insurance 23,763 28,511 24,746 23,488 19,242 32,500 35,650 8013-0001 OPEB Expense 2,406 2,784 2,542 2,163 - 3,000 3,000 8014-0000 Dental Insurance 1,379 1,570 1,396 1,325 1,032 1,750 1,850 8015-0000 Life Insurance 298 320 302 346 282 425 450 8016-0000 Worker's Comp Insurance 186 236 210 517 372 500 5,700 8030-0140 Wage/Bene GF Transfers 61,160 37,105 26,877 24,424 - 44,000 45,000 EX20 Total 118,674 100,960 79,362 75,441 38,586 107,750 118,425 EX30 Employee Training/Expense 8070-0000 Training & Education 1,925 1,082 55 186 40 500 500 EX30 Total 1,925 1,082 55 186 40 500 500 EX40 Materials And Supplies 8100-0225 Recording Fees 139 120 - 63 - 200 100 8110-0000 Department Supplies 282 (25) 1,380 973 - 500 500 8110-3000 Rain Barrels 5,398 2,531 1,170 ---- 8110-3200 Stormwater Conference Ex 5,274 5,636 3,405 212 207 1,000 500 8110-3300 Tree Seedlings Expense 4,155 3,161 1,312 ---- 8110-3400 Stormwater Education Exp 565 435 - - - 500 500 8110-3500 River Cleanup Expense - 524 648 604 595 700 800 8110-3700 Tamarack Ed Kiosk Expens - - 900 ---- 8110-4004 Erosion Control Materials (245) 154 - - - 300 - 8130-0000 Computer Supplies - - 1,905 ---- 8170-4000 Gas & Diesel Fuel 8,714 9,317 7,910 6,876 4,052 8,000 8,500 8182-1405 Storm Sewer Maintenance (2,481) 3,857 118 2,173 3,850 3,000 500 EX40 Total 21,801 25,710 18,748 10,901 8,704 14,200 11,400 EX44 Repair/Maintenance 8162-3000 RM-Equipment - - 5,427 5,313 1,693 2,500 2,500 EX44 Total - - 5,427 5,313 1,693 2,500 2,500 EX47 Property & Equipment 8190-8100 Computer Software ----- 1 0 0- EX47 Total ----- 1 0 0- EX50 Utilities 8212-0001 Cellular Data Service 523 480 480 440 360 960 480 EX50 Total 523 480 480 440 360 960 480 EX60 Contractual Services 8300-1401 Engineering Services 16,074 3,101 2,637 15,830 - 1,500 15,000 8300-1901 Audit/Acctg. Serv. 3,552 3,917 5,500 4,000 3,900 5,750 4,000 8300-5001 Consulting Services - - 1,492 - - 1,500 1,500 8300-5003 Consulting - GIS - 2,352 4,433 25 - 3,500 - EX60 Total 19,626 9,370 14,062 19,855 3,900 12,250 20,500 EX70 Other Operating 8110-4006 Storm Watr.Dischg.Permit 5,000 5,000 5,000 5,000 5,000 5,000 5,000 8209-0000 Diggers Hot Line 3,580 4,758 4,232 4,277 2,721 5,000 5,000 8950-0000 Depreciation Expense 513,060 518,630 526,441 559,125 432,000 550,000 604,000 EX70 Total 521,640 528,388 535,673 568,402 439,721 560,000 614,000 Budget Worksheet Village of Menomonee Falls Page 73 11/11/14 11:48 AM 740-330 Operations & Maintenance Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget TOTAL EXPENSES 844,727 850,212 828,135 848,781 615,920 872,835 953,280 Budget Worksheet Village of Menomonee Falls Page 74 11/11/14 11:48 AM 740-335 Public Works Activities Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX40 Materials And Supplies 8700-0000 Leaf Collection - 108 642 21,025 - 20,000 22,000 8705-0000 Sweeping 11,769 4,187 6,783 4,088 - 7,500 7,500 8715-0000 CB & MH Repair 8,968 3,705 5,864 1,467 13,829 5,000 5,000 8720-0000 Curb & Gutter 989 1,275 102 (40) (26) 500 500 8725-0000 Frozen Culverts 50 - - 50 - 200 200 8735-0000 Culverts/Ditching (15,223) 11,227 21,514 16,258 7,421 14,000 14,000 8740-0000 Erosion Control 8,558 12,120 7,946 10,729 2,741 10,000 10,000 8745-0000 Detention Basin Maint. - 5,220 70,216 - - 1,000 1,000 8760-0000 Illicit Discharge 226 ---- 5 0 0 5 0 0 8770-0000 Public Education 2,070 3,845 2,755 3,568 3,777 4,000 4,500 8775-0000 Storm Sewer Monitoring/Sa - 985 - 24 - 1,000 1,500 EX40 Total 17,407 42,672 115,822 57,169 27,742 63,700 66,700 EX45 Lease/Rent Expense 8152-3000 Rent-Equipment ------ 30,000 EX45 Total ------ 30,000 EX51 DPW Activities 8700-0001 Leaf Collection Labor 70,041 67,019 94,294 60,466 - 89,000 84,000 8705-0001 Sweeping Labor 39,886 45,837 44,065 27,823 33,099 40,000 37,000 8710-0001 Catch Basin Cleaning Labor 19,659 14,752 3,960 16,401 11,126 14,000 13,000 8715-0001 CB & MH Repair Labor 45,917 54,829 8,149 5,809 22,163 1,500 1,400 8720-0001 Curb & Gutter Labor - 95 - 276 - 750 700 8725-0001 Frozen Culverts Labor 913 505 218 2,506 2,026 750 700 8730-0001 Roadside Debris Labor ---- 1,601 8,000 7,500 8735-0001 Culverts/Ditching Labor 156,820 172,132 122,423 96,277 88,162 85,000 80,000 8736-0001 Ditch/Detention Pond Mowi - 35,458 23,566 33,508 23,018 24,000 22,000 8740-0001 Erosion Control Labor 170 505 - - - 750 700 8745-0001 Detention Basin M. Labor 1,818 2,130 381 657 - 1,500 1,400 8750-0001 Waste Oil Program Labor 314 ------ 8760-0001 Illicit Discharge Labor - 509 - - - 250 230 8765-0001 Invest/Elimin. Labor 28,635 3,849 - - 221 5,000 4,700 EX51 Total 364,173 397,620 297,056 243,723 181,416 270,500 253,330 EX60 Contractual Services 8300-8736 Contracted Det. Pond Mowi ----- 4,000 4,000 EX60 Total ----- 4,000 4,000 TOTAL EXPENSES 381,580 440,292 412,878 300,892 209,158 338,200 354,030 Budget Worksheet Village of Menomonee Falls Page 75 11/11/14 11:48 AM 740-910 Other Uses Of Funds Activity Through September 30, 2014 2010 2011 2012 2013 2014 2014 2015 Actual Actual Actual Actual Thru Septe Budget Budget EXPENSES EX92 Bond Issue Expenditures 8800-0000 Bond Expenses 166 320 351 21,237 688 400 450 EX92 Total 166 320 351 21,237 688 400 450 EX93 Debt - Principal Payments 8801-0000 Interest Expense 60,664 79,426 96,496 114,340 79,685 155,000 111,125 8801-0100 Int on Advance-General Fu 27,349 16,020 13,187 8,746 - 4,076 - EX93 Total 88,013 95,446 109,683 123,086 79,685 159,076 111,125 EX94 Debt - Interest Payments 8850-0003 Amort of Deferred Debt Cos - - 465 ---- 8850-0004 Amort of Debt Premium/(Dis - - (1,313) (4,191) - (4,700) (5,750) EX94 Total - - (848) (4,191) - (4,700) (5,750) EX97 Capital In Progress 8905-0000 Sewer Utility Project Expen - - 25,080 2,798 583,815 - - 8905-2230 WIP Equipment - - - (2,629) 1,211 - - EX97 Total - - 25,080 169 585,026 - - TOTAL EXPENSES 88,179 95,766 134,266 140,301 665,399 154,776 105,825