approved 2013 annual budget and service plan

APPROVED 2013 ANNUAL BUDGET

AND SERVICE PLAN

City of Milton, Wisconsin

City of Milton 2013 Budget

TABLE OF CONTENTS Introduction Culture, Recreation & Education

Letter of Transmittal 1 Community Organizations & Donations 69-72City Officials and Staff 2 Parks, Recreation, & Celebrations 73-75Overview of Annual Budgeting Process 3-4 Conservation & Development Budget Calendar 5 Historic Preservation 76Impact of Levy Limits & Shared Revenue 6 Planning, Economic, & Tourism Dev 77-79

The Bottom Line 7-8 Use of the General Fund Budget 9 All Other Fund Budgets & Performance Breakdown of the Overall Tax Bill 10 Plans (Non-General Fund) About the City Special Revenue Funds

Select Demographic Information 11 Refuse & Recycling Services Fund 80Organizational Chart 12 Library Special Revenue Fund 81-84Summary of Positions & Staffing Levels 13 Debt Service Fund

Summary of Existing Debt 85Policies & Financial Plans 2013 Budget Detail 86

Common Council Mission Statement 14 Analysis of Future Debt Service 87-89Common Council Strategic Plan 15-21 Enterprise Funds (Utilities) Common Council Vision Statement 22 Wastewater Utility 90-91Budgeting Philosophy Water Utility 92-94

Fiscal Health and Wellness 23-24 Stormwater Utility 95-96Basis for Budgeting 25-26 Capital Projects Fund Fiscal Policies Capital Projects Fund Budget 97

Budget 27 Tax Incremental Districts (TIDs) Capitalization 28 TID #6 (Industrial Park) 98Debt 29 TID #7 (Downtown Merchant Row) 99Fund Balance 30 TID #8 (Goodrich Square Downtown Area) 100Investment 31-36 Purchasing 37-39 Supplemental Information

Data & Statistics Revenues & Expenditures Summary Assessed and Equalized Value History 101

Description of Funds 40-41 Mill Rate & Levy History 102General Fund Revenues and Expenses 42-43 Principal Taxpayers & Employers 103Categorical Expenditure Summary 44-45 Required Public Notices & Resolutions 104-105Projected FY 2012 Ending Fund Balances 46 Glossary/Definitions/Acronyms 106-111

Operating Budgets & Performance Plans Attachments (General Fund) Detailed General Funds Line Item –

General Government Revenues 112-113Mayor & Common Council 47 Expenditures Municipal Court 48-49 General Government 114-115City Attorney 50 Public Safety 116City Hall 51-53 Public Works 117-119Elections 54 Health and Human Services 120Assessor 55 Culture, Recreation & Education 121-122Other General Government 56 Transfers 123

Public Safety Special Revenue Funds Police 57-61 Library Special Revenue Fund 124Code Enforcement 62 Capital Project Fund 125-126Fire/EMS 63 Detailed Enterprise Funds Line Item – Building Inspection 64 Wastewater 127-128

Public Works 65-67 Water 129-130Health and Human Services Stormwater 131

Cemetery 68

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OFFICE OF THE CITY ADMINISTRATOR

LETTER OF TRANSMITTAL

To: Mayor Chesmore, Common Council Members, citizens and business owners in Milton From: Jerry Schuetz, City Administrator Date: September 28, 2012 Subject: DRAFT 2013 City of Milton Budget and Service Plan

I am pleased to present to you the first draft of the proposed 2012 Budget and Service Plan for the City of Milton. This proposed budget is a compilation of department director requests, balanced with input from Mayor Chesmore and the City’s budget development team. Each director and non-profit organizations who seek funding from the tax levy will have an opportunity to present their budget requests to the Council and describe their budget changes at upcoming scheduled budget workshops throughout the month of October 2012. The proposed budget and service plan reflects an estimated 2.02 percent decrease in operational expenditures and a 0.39% decrease in the general tax levy proposed for the City’s 2013 budget.. The proposed 2013 budget and service plan maintains all existing service levels and notes savings found from a Council approved re-organization of City Hall in the summer of 2012. The following table depicts budget request changes operationally from the 2012 adopted budget to the 2013 proposed budget and service plan: Item 2012

Adopted Budget 2013 Proposed Budget

Difference in Dollars Increase/(Decrease)

% Change Increase/(Decrease)

General Tax Levy 2,466,968 2,457,417 ($9,951) (0.39%) General Government 780,544 714,074 ($66,740) (8.52%) Public Safety 1,206,601 1,242,610 $36,009 2.98% Public Works 756,741 734,043 ($22,698) (3.00%) Health and Human Services

21,858 23,876 $2,018 9.23%

Culture 457,401 500,246 $42,845 9.37% Debt Service 665,006 706,230 $41,224 6.2% Capital 179,072 167,900 ($11,172) (6.24%) Total Budget 4,067,223 4,088,979 21,756 0.53% The proposed preliminary 2013 Budget and Service Plan is further based on conservative revenue estimates, and the following assumptions and known applications incorporated into the 2013 proposed budget.

1) A 9% increase in health care expenses, shared using the current 90% City, 10% employee premium contribution split across both represented and non-represented employees.

2) A 1.5% increase in WRS contributions, split equally between employee and City for non-represented positions and paid in full by the City in accordance with labor agreements and law for current public safety officials

3) The application of a $68,000 overtax error in 2012 is applied to debt service payment in an effort to provide general levy property tax relief to taxpayers in 2013 for their overpayment in 2012 and reduce interest costs on existing debt.

4) The budget reflects contractual obligations for the Milton Professional Police Association and Teamsters Local 695 through December 31st, 2013.

As City Administrator, I wish to publicly thank all of our staff and Mayor Chesmore for their work in putting together the proposed first draft of the City of Milton’s 2013 Budget and Service Plan. Staff has worked diligently with elected and appointed officials throughout 2012 in our on-going effort to provide the highest quality of services our citizens expect and deserve at the lowest cost possible. As we prepare for the City to look differently structurally due to the completion of the HWY 26 bypass project, we are also poised to continue to improve the way we communicate and interact with our citizens. The budget will be available online on the City’s new website at www.ci.milton.wi.us with updates to proposed changes in the budget posted weekly on our website and social media outlets. I invite you to attend any and all of our budget workshops throughout the month of October, so that we can listen to your input as we work with our elected officials to finalize and adopt the City of Milton’s 2013 budget and service plan.


City Officials and Staff

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Common Council

Mayor Thomas Chesmore Ald. David Adams Ald. Brett Frazier Ald. Nancy Lader Ald. Maxine Striegl Ald. Don Vruwink Ald. Anissa Welch

Personnel & Finance Committee Public Safety Committee Public Works Committee

David Adams (Chair) Don Vruwink (Chair) Brett Frazier (Chair) Nancy Lader Brett Frazier David Adams

Maxine Striegl Maxine Striegl Don Vruwink

City Staff

City Hall / General Government Library Jerry Schuetz, City Administrator Lisa Brooks, Library Director Connie DeKemper, City Treasurer Stacey Schultz, Asst. Director / Children’s Librarian

Michelle Ebbert, City Clerk Ashlee Kunkel, Young Adult / Tech. Services Lib. Inga Cushman, Assistant to the City Administrator Angela Brooks, Library Assistant

Carrie Chesebro, Utility Billing Clerk Matt Heindel, Library Assistant Leanne Schroeder, Administrative Assistant Jillian Beaty, Library Assistant

Colleen Szerlong, Library Assistant Police Department Rebecca Strandlie, Library Assistant

Dan Layber, Chief of Police Becky Sexe, Support Services Manager Department of Public WorksJohn Conger, Administrative Lieutenant

Howard Robinson, Director of Public Works

Brad Smith, Operations Lieutenant Donnie Zimmerman, Working Foreman Ryan Justice, Detective/Officer Brenda Mathews, Administrative Assistant

Jim Martin, School Resource Officer Ron Griffin, Water Works Operator Jim Schumacher, Officer Michael Griffin, Asst. Water Works Operator Mike Chesmore, Officer Forest Perry, Wastewater Treatment Plant Operator Kyle Johnson, Officer Lon Liefke, Asst. Wastewater Treatment Plant Op.

Ryan Spangler, Officer Nick Taormino, Mechanic Kevin Arneson, Officer Ken Vierck, Truck Driver No. 1

Megan Breckling, Officer Ward Edwardson, Truck Driver No. 2 Laura Hauser, Code Enforcement Officer Stephen Murphy, General Laborer

Blaine Larson, Part-Time Officer Aaron Schilling, General Laborer Shawn Reif, Part-Time Officer Kurt Vlasak, General Laborer

Zachary Anacker, Part-Time Officer Engineer

Municipal Court Baxter & Woodman Kris Koeffler, Municipal Judge Gary Vogel, Lead Engineer

Kris Klubertanz, Clerk of Courts Financial Advisors

Attorney Ehlers & Associates Consigny, Andrews, Hemming & Grant, S. C. Todd Taves

Mark Schroeder

Assessor Accurate Appraisal, LLC


Overview of Annual Budgeting Process

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The City adopts an annual budget for the General, Special Revenue, Debt Service, Enterprise and Capital Projects Funds that are prepared on the modified accrual basis of accounting. The adopted budget indicates the amount that can be expended by each fund based on detailed budget estimates for individual expenditure accounts. Budget Process (General) The formal budget process begins in July of each year. At that time a budget calendar and the budget materials and guidelines are distributed to the various department heads. Informally, aspects of upcoming budgets are discussed throughout the year with the Common Council and staff. The departmental budgets are submitted to the Deputy Finance Director to compile, clarify, and put into a format for the City Administrator to review. The City Administrator and Deputy Finance Director then meet with individual department heads to review their proposed budgets, to follow up on questioned items, and to clarify explanations. The proposed budget document is then prepared and provided to the Common Council for review. All department heads will have a chance to present their individual budgets to the Common Council during one of the scheduled budget workshops. At this time, the Common Council makes recommendations and comments regarding levy increases and proposed service changes. After all changes have been made, as recommended by the Common Council, the proposed budget is formally released to the public. Over the next several weeks, citizens are invited to discuss the proposed budget with staff and the Council. The Council must then conduct a public hearing and take formal action to approve the final budget and levy during a meeting in November. Budget Amendments Periodically, during an operating year, it becomes necessary to modify the adopted budget. When there is no effect on the total budget, the procedure for modification from one line item within a budget to another line item is an application by the department head to the City Administrator. Modifications that affect the total budget on a fund basis are only approved by the action of the Common Council. The Common Council, under Wisconsin State Statutes Section 65.06, can modify or amend the budget if unappropriated funds are available. Budget appropriations are approved at the function level. Examples of such budget amendments would include requests for additional or emergency expenditures where reserve balances are available or additional revenues have been received. Fund Accounting The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped in Form C into two broad fund categories and five generic fund types as follows: Governmental Funds Subject to Financial Planning and Appropriation

General Fund - The primary operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Special Revenue Funds - Used to account for the proceeds of certain specific revenue sources that are legally restricted to expenditures for specified purposes.

Debt Service Funds - Used to account for the accumulation of resources for and the payment of general long-term debt principal, interest, and related costs.

Capital Projects Funds - Used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds.


Overview of Annual Budgeting Process

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Other Funds Subject to Financial Planning but not Subject to Appropriation (Enterprise Funds) Enterprise Funds - Used to account for operations that are financed and operated in a manner similar to private business enterprises. With these, the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The City has three (3) Enterprise Funds: Water Utility, Sewer Utility, and Stormwater Utility.

Finance Compilation and Preparation Procedures. The Deputy Finance Director prepares an estimate of revenues including the property tax revenue based on the Council 's objectives for the budget year. A review of the budget submittals, include an allocation of capital requests with respect to funding. In addition, requests are reviewed in light of departmental goals, Common Council policy directions and the Common Council’s overall objectives. The City Administrator and Deputy Finance Director discuss any perceived divergence with departments. The objective is to have a balanced budget to be presented to the Common Council which has been prepared as not to affect net reserve operating balances negatively or to create future financial obligations for which the Council is not prepared to affirm. A balanced budget is defined as a general fund budget that provides revenues, including property tax revenue, that are equal to the expenditure needs of the general fund. The 2013 general fund budget meets the definition of a balanced budget.


Budget Calendar

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Calendar for Adoption of the 2012 Budget

DATE MAJOR STEPS IN BUDGET PREPARATION

Tuesday, June 19, 2012 Preliminary Budget Meeting with Personnel & Finance Committee

Tuesday, July 20, 2012 Budget Worksheets Delivered to

Department Heads

Wednesday, August 29, 2012 Department Budgets due to

City Treasurer

Meetings with the City Administrator in the City Hall Conference Room

Wednesday, August 29, 2012 3:00 PM – Municipal Court Budget

Thursday, August 30, 2012

9:00 AM – Public Works and Utility Budgets

11:00 AM – Fire Department Budget

1:00 PM – Police Department Budget

Friday, August 31, 2012 11:00 AM – City Hall Budget

Wednesday, September 5, 2012 3:00 PM – Library Budget

Monday, September 17, 2012 All text and performance measure data due

to the Assistant to the City Administrator by 8:00 a.m.

Tuesday, October 2, 2012 DRAFT Budget Sent out to Council

Monday, October 8, 2012 10:00 AM – Staff Pre-Budget Review Session

Tuesday, October 9, 2012

6:30 PM – Special Council Budget Workshop General Overview of Budget Milton College Preservation Society Gathering Place Presentation MACCIT Presentation

Thursday, October 11, 2012

6:00 PM – Special Council Budget Workshop City Hall / General Government Presentation Department of Public Works Presentation Utilities Presentation

Tuesday, October 16, 2012

6:00 PM – Special Council Budget Workshop Municipal Court Presentation Milton Historical Society Presentation Library Presentation Police Department Presentation Fire Department Presentation Budget Reduction Discussions Begin

Thursday, October 25, 2012 6:00 PM – Special Council Budget Workshop

Budget Reduction Discussions Continue

Monday, November 5, 2012 Paper Deadline to Submit Public Hearing Notice

Monday, November 12, 2012 10:00 AM – Media Budget Briefing

Tuesday, November 27, 2012 7:30 PM – Budget Public Hearing / Council Approval


Impact of Levy Limits & Shared Revenue Formulas

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Levy Limits

Based on the municipal levy worksheet, the following is the levy limit and the proposed levy amount.

Budget2013

Maximum Levy 2,865,468$ Budgeted Amount Levied 2,457,417

Amount underlevied 408,051$ Shared Revenue and Expenditure Restraint

Budget

2013 2012 2011 2010 2009 2008 2007

Shared Revenue 542,460$ 542,460$ 644,276$ 609,678$ 631,952$ 626,755$ 626,803$ $$ difference from prevoius yr - (66,711) 34,598 (22,274) 5,197 (48) (323) % change from previous yr 0.00% -10.95% 5.67% -3.52% 0.83% -0.01% -0.05%

Expenditure restraint 72,835 65,865 66,264 58,539 39,064 41,192 38,287 $$ difference from previous yr 6,970 (399) 7,725 19,475 (2,128) 2,905 (14,907) % change from previous yr 10.58% -0.60% 13.20% 49.85% -5.17% 7.59% -28.02%

Totals 615,295$ 608,325$ 710,540$ 668,217$ 671,016$ 667,947$ 665,090$

$$ difference from previous yr 6,970 7,218 42,323 (2,799) 3,069 2,857 (15,230) % change from previous yr 1.15% 1.08% 7.83% -0.42% 0.46% 0.43% -2.24%

Actual


Tax Levy, Billing & Property Tax Calculation Explanation: The Bottom Line

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Comparison of Original 2013 Budget to the Adopted 2012 Budget

Original Increase/ Percentage

Adopted Proposed (Decrease) Increase/

2012 2013 Proposed (Decrease)

City Administrator Proposed Budget (10/9/12)

General Fund:

- Operations 3,223,145 3,195,217 (27,928) -0.87%

- Capital 179,072 136,400 (42,672) -23.83%

- Debt 665,006 706,230 41,224 6.20%

Total General Fund Expenditures 4,067,223 4,037,847 (29,376) -0.72%

General Fund Levy 2,467,968 2,457,417 (10,551) -0.43%

TIF Levy 876,943 952,504 75,561 8.62%

Total City Levy 3,344,911 3,409,921 65,010 1.94%

Tax Rate w/ TID 7.67841$ 8.09461$ 0.41620$ 5.42%

Tax Rate w/o TID 7.52021$ 7.23957$ (0.28064)$ -3.73%


Tax Levy, Billing & Property Tax Calculation Explanation: The Bottom Line

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City Tax Decreases Based on $100,000 2012 Assessed Value

Percentage

2011 2012 Change

Property Value 106,300$ 100,000$ -5.93%

City Taxes w/TID 816.17$ 809.46$ -0.82%

City Taxes w/o TID 736.17$ 723.96$ -1.66%

Summary of changes to the original proposed tax levy increase over 2012 and impact on tax rates

Original General Levy Decrease 22,056

Council action changes% Change

Item Dollar Amt from 2012

Additional Staff and expenses for Library 2,841 Police Lt Wage Increases 8,372 Municipal Judge Increase 1,292

12,505

Revised Levy Decrease 9,551 -0.39%

Tax Rate w/TID 8.0946 -0.82%Tax Rate w/o TID 7.9417 -1.66%


Tax Levy, Billing & Property Tax Calculation Explanation: Use of the General Fund Budget

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The following tables and graphs represent uses of the City’s general fund budget.

General government18%

Public safety30%

Public works19%

Health and human services1%

Parks, Recreation, & Celebrations

11%

Transfer to debt service17%

Capital Project fund3%

General Fund Expenditures

General government 708,438$ 18%

Public safety 1,245,346 31%

Public works 757,955 19%

Health and human services 27,853 1%

Parks, Recreation, & Celebrations 449,125 11%

Economic development 6,500 0%

Transfer to debt service 706,230 17%

Capital Project fund 136,400 3%

4,037,847$


Tax Levy, Billing & Property Tax Calculation Explanation: Breakdown of the Overall Tax Bill

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The following are the levies approved by all governing bodies that are a portion of each resident’s tax bill for 2012.

Levy UsedLevy Approved Includes TID TID Gross Rate per % Change

by Governing Body Interim Rate Increments Revenue Rate Thousand from 2011

State 58,714.88$ 58,714.88$ -$ 0.00017297 0.17297460 -0.17%County 2,017,268.70 0.00651922 2,255,518.93 238,250.23 0.00664478 6.64478055 3.45%School District of Milton 2,669,728.00 0.00862778 2,985,037.17 315,309.17 0.00879395 8.79394834 -4.19%Vocational School 571,954.10 0.00184390 639,504.94 67,550.84 0.00188399 1.88398773 3.41%City 2,457,417.00 0.00794165 2,747,651.10 290,234.10 0.00809461 8.09460668 5.42%

7,775,082.68 0.02493705 8,686,427.02 911,344.34 0.02559030 25.59029791 1.25%Less: State School Credit 441,554.33 441,554.33 0.00130082 1.30082332 7.43%

Net Rate 7,333,528.35 8,244,872.69 0.02428947 24.28947459 0.94%

Assessment Ratio - 97.55%

The above does not account for the lottery credit which is given to all full-time residents of the City of Milton or the first dollar credit.

State1%

County26%

School District of Milton34%

Vocational School7%

City32%

Breakout of Tax Bill


About the City: Select Demographic Information

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2012 BACKGROUND & GENERAL INFORMATION

Taken from 2010 Census Data General Demographics

Date of Incorporation: April 2, 1969 White: 5,325 Form of Government: Mayor - Council Black: 26 Area in Square Miles: 2.24 American Indian & Alaska Native: 12 Population: 5,548 * Asian: 58 Full-Time Employees: 32 Native Hawaiian and Other Pacific Islander: 0 Part-Time Employees:14 Other: 62 Assessed Valuation: $356,221,900 (2011) Two or More Races: 63

Public Safety Population by Age Number of Sworn Officers: 11 Under 5 Years: 354 Number of Police Stations: 1 5-19 Years: 1,226 Number of Fire Stations: 1 20-24 Years: 312 25-44 Years: 1,569

Community Recreation 45-64 Years: 1,394 Acres of Parkland: 130.58 65-74 Years: 330 Number of Parks: 31 75+ Years: 361 Median Age: 35.8

Infrastructure Households: 2,231 Estimated 2010 Connecting Hwy System: 3.49 Family: 67% Actual Miles of Local Roads & Streets: 29.1 Non-Family: 33% Private Wells: 10 Average Household Size: 2.48 Municipal Wells: 4 Median Income by Category (2005-2009 Estimates) Household: $50,920

Family:$62,417 Per Capita:$22,457 *2011 Wisconsin Department of Administration Estimates

The City of Milton is located approximately 40 miles south east of Madison.


About the City: Organizational Chart

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About the City: Summary of Positions and Staffing Levels

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POLICIES & FINANCIAL PLANS


Common Council Mission Statement

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With integrity and involved citizens, the City of Milton Common Council

will strive to preserve a high quality of life, meet the public’s needs with cost effective services,

and foster a community in which people are proud to live.


Common Council Strategic Plan

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Strategic Planning Process: The Common Council Strategic Plan was adopted June 19, 2007. The first step in the development process was to complete a city-wide City Satisfaction Survey. It was presented to the Common Council in July of 2004. In August of the same year, a survey review team of City staff then reviewed the information and submitted various recommendations and findings to the Common Council. Focus groups were held February – April 2005 to supplement the results of the survey. The groups focused on water issues, recreation, senior/special needs, and housing/real estate. In November of 2005 the Common Council held a Strategic Planning Session to go over all of the data and brainstorm issues that should be addressed as part of the Strategic Plan. The Strategic Plan was prepared and adopted July 2006 – July 2007. A public hearing was held June 19, 2009 to allow citizens the opportunity to be involved in the reviewing and finalizing of the Strategic Plan.

The City of Milton Common Council Strategic Plan

GOALS, OBJECTIVES AND STRATEGIES: GOAL 1: TO PROVIDE HIGH QUALITY, COST EFFECTIVE SERVICES THAT MEETS THE NEEDS OF THE END USERS. OBJECTIVE 1.1: Assess existing services to consider areas of strength and weakness in order to strive towards continual improvement.

STRATEGIES & TASKS STATUS

1.1.a Make intentional efforts to review current services on an on-going basis in each department and service area of the City.

On-Going

1.1.b

Water issues have been identified as an area that needs attention, which includes issues such as water quality and water pressure. Efforts to eliminate dead end mains should continue and the flushing program should be maintained. The system should be evaluated to determine future needs, and the users should be surveyed to review progress and improvement.

On-Going

1.1.c Emphasis should be placed on youth and recreation programs, in an effort to continuously improve the programs and address the needs of the community.

On-Going

1.1.d

Continue regular efforts of completing Citizen Satisfaction Surveys in order to review areas where improvement has been made or where more work is necessary. Survey’s should be completed at least every 5 years, if not more frequently.

Not Scheduled

OBJECTIVE 1.2: Consider new and alternative service methods that, if appropriate, would improve service delivery or maintain service levels in a more cost effective way.


1.2.a Identify service areas that should be evaluated for possible study.

Every year evaluated prior to budgeting process



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OBJECTIVE 1.3: Understand and address the needs of a diverse population by pinpointing and addressing gaps in service.


1.3.a

Review transportation services to consider areas of need and understand the needs of the population that rely on alternative sources of transportation. This may involve creation of a sub-committee charged with researching local transportation alternatives.

Achieved

1.3.b Engage the youth in the community to determine what types of activities they desire in Milton.

On-Going

1.3.c

Identify the different populations in the City that have special needs; and, work to understand facilities in the City and determine whether they are appropriate for those with special needs.

On-Going

1.3.d Encourage improved services for seniors (see recommendations from Senior and Special Needs Focus Group).

Planned

1.3.e Research ways the City can assist with concerns residents have with private service providers, such as telephone, cable and internet services.

On-Going

OBJECTIVE 1.4: Foster a climate of organizational effectiveness.


1.4.a Department heads should be responsible for continual review and assessment of each department’s functions.

On-Going

1.4.b Organizational studies of each department should be coordinated over time.

On-Going

1.4.c Staff should review best practices in other similar communities to consider possible opportunity for improvement in Milton.

On-Going or as assigned by Council

1.4.d Evaluate municipal facilities to ensure that they are adequate for serving the public and allowing staff to operate in an effective way.

Planned 2010-2011

1.4.e Strive to provide resources and encouragement for leadership and teamwork development within the organization.

Ongoing

OBJECTIVE 1.5: Utilize current technologies to their fullest.


1.5.a Whenever considering new purchases or equipment upgrades, new technologies should always be considered.

On-Going

1.5.b Staff should monitor and stay abreast of new technologies that may improve the efficiency and/or effectiveness of the services provided by the City.

On-Going

1.5.c Technologies should be used to improve communications with the public, including website and e-packets.

Achieved and On-Going



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GOAL 2: TO TAX, SPEND AND INVEST USING PRUDENT FISCAL PRACTICES AND RESPONSIBLE BUDGETING. OBJECTIVE 2.1: Control spending and maintain a healthy fund balance.


2.1.a Resist the temptation to utilize fund balance to structurally offset budget deficit, unless designed as part of controlled policy that maintains the financial integrity of the City.

On-Going

2.1.b Strive for a balanced budget. Annually

2.1.c Monitor current year spending to assess areas budget or operation changes should be made to account for budget overages.

Monthly with Committee review of Financial

Reports OBJECTIVE 2.2: Seek grants and alternative revenue sources.


2.2.a Monitor various grant sources and, when appropriate, submit applications for grant funds.

On-Going, with goal to increase % of revenues from grant aid annually.

2.2.b Where applicable, research, study and consider the implementation of alternative sources of revenues.

On-Going

2.2.c Attempt to find funding methods that provide an equitable way of funding programs and services.

On-Going

OBJECTIVE 2.3: Prepare for legislative impacts and unfunded mandates.


2.3.a Prepare a report of all unfunded mandates that summarizes the costs and impacts of such mandates.

Pending

2.3.b Stay informed about actions in each legislative session that may have a fiscal impact on local governments.

On-Going

2.3.c

Communicate with legislators about the impact of existing or proposed legislation on the City of Milton, particular in situations where legislative decisions have a detrimental financial impact on the City. Encourage legislation to limit unfunded mandates.

On-Going

OBJECTIVE 2.4: Control taxation.


2.4.a Annually work to adopt a budget that impacts taxes responsibly. Annually

2.4.b Prepare an annual report comparing overall taxation in the City of Milton to other communities.

Annually

OBJECTIVE 2.5: Maintain the assessment ratio at or as near 100% as possible in order to maintain equity in the distribution of taxes.


2.5.a Consider alternative methods to revaluation that will not lead to significant gaps in the equalized and assessed values, such as full value maintenance.

Achieved



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OBJECTIVE 2.6: Expansion of tax base. STRATEGIES & TASKS STATUS

2.6.a Initiate strategies to maintain a stable growth of all sectors of the tax base, including residential, commercial and industrial.

Achieved

2.6.b Strive for steady but controlled growth of the tax base. On-Going

2.6.c Encourage revitalization of properties and eliminate blight conditions that may have low or falling values which, in turn, hurt the values of neighboring properties.

On-Going

OBJECTIVE 2.7: Monitor and carefully control personnel expenses, including the impact of retirement benefits.


2.7.a Commit to an annual review of retiree insurance benefits and the future cost impact of those benefits, with the goal of planning for those costs responsibly.

Achieved Changes in 2009 / On-Going

2.7.b Keep benefit levels and employee compensation at a level comparable to similar communities in our region.

Underway

2.7.c Work closely with unions to reach fair and just contract settlements.

In Progress.

OBJECTIVE 2.8: Manage debt responsibly with an eye on the future impact of every borrowing decision.


2.8.a Maintain a reasonable plan for general obligation debt, and review the plan at least every two years.

Review annually as part of budget

2.8.b Consider alternatives to general obligation debt so that debt capacity can be maintained.

Annually / On-Going

2.8.c Strive for maintaining and improving our bond rating. On-Going

2.8 d Maintain a five year capital improvement plan to address current and future capital needs.

On-Going

OBJECTIVE 2.9: Communicating financial picture to the public.


2.9.a Upon completion of the annual audit, make an effort to promote the results to the public and make the data easily accessible.

Financial reports added to website annually

2.9.b Find ways to explain complex financial concepts (like Tax Incremental Financing) to the public.

On-Going

GOAL 3: TO ENHANCE OVERALL COMMUNICATIONS WITH THE PUBLIC. OBJECTIVE 3.1: Create and maintain positive relationships with people and groups in the community.


3.1.a Work closely with neighboring communities and other layers of government to maintain positive working relationships.

On-Going

3.1.b Provide a direct link for local community organizations to connect with the City in order to improve awareness in the community.


3.1.c

Take proactive steps to better inform realtors, developers, and builders about the development process in Milton and general data about the community, so that future community members will receive accurate information about the City.




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OBJECTIVE 3.2: Make it a priority to provide opportunities for public involvement in the governmental process.


3.2.a Facilitate forums and opportunities for sharing thoughts with the City beyond appearing at the Council meetings.


3.2.b

Implement a program to educate the public about how government works in Milton in order to increase awareness about the government process and perhaps increase interest overall.

On-Going

3.2.c

Study and implement new methods of providing information to the public, particularly in areas where there is a perceived or real lack of information being made available to the public. Where areas of new technologies are used, keep in mind there are some without access to certain technologies.

On-Going

3.2.d In cooperation with the School District, implement a program of youth education to make them more aware about the ways that the government operates in Milton.

Pending

OBJECTIVE 3.3: Identify communication needs for different demographics.


3.3.a Review demographic categories in the community to determine if any areas of the community are not being provided adequate information.

Annual review as part of Budgeting/2010 Census Impacts

3.3.b Assess the cultural and racial differences in our community in order to eliminate barriers to gaining access to important governmental information.

On-Going

GOAL 4: TO FOSTER THE ECONOMIC DEVELOPMENT OF THE COMMUNITY WITH A FOCUS ON BALANCED, CONTROLLED AND CONSISTENT GROWTH IN ALL SECTORS. OBJECTIVE 4.1: Maintain the City’s master plan for growth.


4.1.a Regularly review the Comprehensive Land Use Plan. On-Going / Update Achieved

4.1.b Comply with the State’s Smart Growth requirements. Achieved

4.1.c

In alignment with the master plan, prepare infrastructure (i.e., roads and utilities) to be prepared for growth rather than reacting to development; and maintain infrastructure to coincide with economic development and minimize negative impacts on existing neighborhoods.

On-Going

4.1.d Involve the public in the land use decisions making process. On-Going

OBJECTIVE 4.2: Encourage a variety of housing options in the community. STRATEGIES & TASKS STATUS

4.2.a Improve the availability of affordable housing options. On-Going

4.2.b Carefully monitor and control the proportion of multi-family development in the City.

Complete annual review of multi-family housing ratio – Due January

of each year 4.2.c Foster efforts to make home ownership accessible. Pending



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OBJECTIVE 4.3: Consider opportunities for intergovernmental cooperation in the overall growth process. STRATEGIES & TASKS STATUS

4.3.a Negotiate and enter into cooperative boundary agreements with neighboring towns.

On-Going

4.3.b Work closely with County, regional and state agencies to encourage development interest in the City.

On-Going / Annually make direct contact with state legislators

OBJECTIVE 4.4: Maintain an effective industrial and business development marketing effort in the community.


4.4.a Prepare up-to-date information about the City for use in development marketing, in coordination with MACCIT.

On-Going

4.4.b Provide information to new businesses in a timely manner so they are able to transition easily to the City, in coordination with MACCIT.

On-Going

4.4.c Support the efforts of the Milton Area Chamber of Commerce, Industry & Tourism as they work to serve the business and industrial community.

On-Going

OBJECTIVE 4.5: Downtown revitalization and redevelopment.


4.5.a Utilize TIF #7 for development of the Merchant Row area. On-Going

4.5.b Begin planning for redevelopment of the Parkview Drive area. On-Going, TID Created

4.5.c Encourage private re-investment in downtown properties. On-Going

4.5.d Pursue blight elimination. On-Going

4.5.e While understanding that there are two separate downtown commercial areas in the City, foster efforts and activities that may tie both more closely together.

On-Going

4.5.f Maintain regular and open communications with business owners in the downtown areas.

On-Going / Coordination with MACCIT

4.5.g Assess and consider improvements to both parking and pedestrian transportation infrastructure in the downtown areas.

On-Going

GOAL 5: MAINTAIN AND ENHANCE THE OVERALL QUALITY OF LIFE IN THE CITY OF MILTON, MAKING THE CITY TRULY A GREAT PLACE TO LIVE, WORK AND PLAY. OBJECTIVE 5.1: Provide for the safety and security of those who live in and visit the City.


5.1.a Be responsive to growth of the community by assessing staffing levels at the Police Department.

Achieved / On-Going

5.1.b Continue community oriented policing strategies. On-Going OBJECTIVE 5.2: Make the community aesthetically beautiful by maintaining parks, open spaces and other recreational areas.


5.2.a Sufficiently budget for maintenance efforts of parks and open spaces.

Annually as part of budget process

5.2.b Work to preserve natural topography of the area. Smart Growth / Comprehensive

Land Use Plan addressed with 2008 update



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OBJECTIVE 5.3: Place emphasis on the historical qualities in the community. STRATEGIES & TASKS STATUS

5.3.a Maintain a positive relationship with the Milton Historical Society, Milton College Preservation Society and other groups dedicated to the historic preservation of the community.

On-Going / Invite Annual Presentation to Council

5.3.b Preserve historic features of downtown areas. In conjunction with downtown

planning efforts / On-Going task for CDA

OBJECTIVE 5.4: Maintain and continuously improve parks and recreation facilities throughout the City.


5.4.a Involve the public in planning for parks development and improvement projects.

Pending

5.4.b Sufficiently budget for the maintenance of park facilities and operations.

Need Open Space Plan update / Pending

5.4.c Assess current facilities and establish areas of need, including current park equipment and buildings.

Update Parks and Open Space Plan

5.4.d Make parks accessible for people with disabilities for both new park projects and updates to old park facilities.

On-Going

5.4.e

Consider alternatives for after school and summer youth programming to fill gaps where offerings provided by other organizations are insufficient, particularly activities for 10-14 year old children.

On-Going

5.4.f Commit to improving rental facilities, including pavilions and the Community House.

On-Going / Annual Budget Impact

5.4.g Aggressively pursue cooperative development of Crossridge Park with the YMCA of Northern Rock County.

Achieved / On-Going

OBJECTIVE 5.5: Foster a sense of community throughout the City so residents participate and become involved with neighborhood and community activities.


5.5.a Coordinate recreational programming that offers opportunities for community contact.

On-Going

5.5.b Encourage neighborhood gatherings, block parties, etc. Proposed strategy

5.5.c Provide a resource for residents to be informed about community happenings.

Achieved / On-Going

5.5.d Engage local community groups, like churches, clubs and civic organizations, to make efforts towards greater overall civic and community involvement.

Proposed strategy pending

OBJECTIVE 5.6: Ensure that resources are available for residents to have adequate provision of health care services.


5.6.a Survey local health care providers to determine what they see as the needs of the community.

Pending

5.6.b Assess whether adequate transportation facilities are available to get residents to and from health centers.

Achieved / Plan pending

OBJECTIVE 5.7: Foster an environment where diverse cultural amenities can be provided and made accessible to all residents in the community.


5.7.a Support special events in the community that provide opportunity for diverse cultural education.

On-Going

5.7.b Support opportunities for cultural education in the community. Proposed strategy pending


Vision Statement

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A Vision of the City of Milton in the Year 2030

(Taken from the City of Milton’s Comprehensive Plan adopted December 16, 2008)

It is the year 2030, and history remains in progress in the City of Milton. Milton has seen tremendous change over the past twenty years, but retains the small-town character of its earliest days. Its history lives on through revitalization and activities in its downtown, old college, and Milton House areas. The surrounding countryside is still bountiful and beautiful. The City’s character also lives on through the care, friendliness, and hard work of its residents, businesses, and community organizations. Neighborhoods remain safe, appealing, and modestly sized. They contain a range of housing choices for all community residents. New neighborhoods on the City’s north and south sides reflect the City’s traditional neighborhood character. Fun, uplifting, and restful parks, natural areas, and schools are a short and comfortable walk from all homes. Milton’s schools are still among the best in the State, with modernized facilities and energetic faculty contributing to the future health and success of the community and our children. The ease of movement within, around, and through Milton remains one of its greatest strengths. Within the City, new paths, sidewalks, and safe and interconnected local streets make short biking, walking, and car trips to school, work, and shopping simple. Railroads and new highways provide new opportunities for inter-city transportation and continue to drive economic growth, particularly on the City’s east side. In fact, the Highway 26/59 interchange area is the spot of a thriving industrial park at the forefront of the state’s bio-based economy. Its success and related community growth has provided a range of shopping, dining, entertainment, and lodging opportunities in Milton. Other small business opportunities are available in the downtowns, smaller commercial and industrial districts, and through home-based businesses fueled by advances in digital communications. Through careful planning and coordination among the City, Janesville, and surrounding communities, the City has kept its independent identity in the region. It has not been absorbed. Increased intergovernmental coordination—along with changes in City facilities, equipment, and practices—has also led to more cost-effective, energy-efficient, and environmentally-responsible operations. City practices have provided an example for local businesses and residents, which in turn has led to a more sustainable and healthy community. The City of Milton looks forward to the next 20 years with a strong economy, great schools, healthy neighborhoods, a rich history, and an inspired population.


Budgeting Philosophy: Fiscal Health & Wellness

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Achieving Fiscal Health

Consider this a budgeting philosophy similar to sending our budget document in for a physical. For years the City of Milton has operated with a status quo line-item budget format. Beginning with the 2010 budget, that format has been sent “through the shredder” and we are presenting a budget methodology with immediate plans to create fiscal health for the organization. The concept of fiscal health has a lot do with accuracy, honesty, understanding and accountability in the budgeting process. The City needs to be figuratively honest with itself in order to budget most appropriately for the organization. The diagram below highlights some of the key concepts surrounding a fiscally healthy budgeting process.


Budgeting Philosophy: Fiscal Health & Wellness

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Achieving Fiscal Wellness As a dovetail to the fiscal health philosophy, achieving fiscal wellness is an on-going day-to-day effort. Largely fiscal wellness is based on informed and meaningful decision making. This is specifically incorporated into the budgeting process in the following ways:

Incorporating the Council’s Strategic Plan Creating Trackable Performance Measures Identifying Outcomes Establishing Goals

The diagram below summarized the philosophy of achieving long-term fiscal wellness. This concept looks outward, with a goal of overall organization improvement, efficiency and effectiveness.


Basis for Budgeting

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Basis of Accounting The modified accrual basis of accounting is followed by the governmental funds and agency funds. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The City defines this period to be one year. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences, and pension expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources. Property taxes are recorded in the year levied as receivables and deferred revenues. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. In addition to property taxes for the City, taxes are collected for and remitted to the state and county governments as well as the local school district and technical college district. Taxes for all state and local governmental units billed in the current year for the succeeding year are reflected as deferred revenues and due to other taxing units on the accompanying balance sheet. Taxes are levied in December on the assessed value as of the prior January 1. Intergovernmental aids and grants are recognized as revenues in the period the related expenditures are incurred, if applicable, or when the City is entitled to the aids. Special assessments are recorded as revenues when collected. Annual installments due in future years are reflected as receivables and deferred revenues. Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services and interest. Other general revenues such as fines and forfeitures, fees for services, and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. The City reports deferred revenues on its combined balance sheet. Deferred revenues arise when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred revenues also arise when resources are received before the City has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. Basis of Budgeting The City adopts an annual budget for the general, special revenue, debt service and capital project funds that are prepared on the modified accrual basis of accounting and the proprietary funds budgets are prepared on the accrual basis of accounting, which are the same methods as the basis of accounting. The adopted budget indicates the amount that can be expended by each fund based on detailed budget estimates for individual expenditure accounts. Management may make budget modifications within the department level. All budget revisions at the function level must be authorized by the Common Council at the request of the City Administrator. The Council, under Wisconsin Statutes, Chapter 65.06, can modify or amend the budget if unappropriated funds are available. All supplemental appropriations are financed either by transfers from the contingency section of the general fund budget or by revenues received in excess of the budgeted amounts. All budget amounts lapse at the end of the year to the extent they have not been expended. The level which expenditures may not legally exceed appropriations is at the function level. The basis of budgeting for the City’s funds is the same as the basis used for the fund statements in the City’s Form C.


Basis for Budgeting

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Long Range Planning - Capital Improvement Program (CIP) Overview As part of the annual budget and the long range planning process, the City also updates a 5-year Capital Improvement Program (CIP). The Capital Improvement Program process is ongoing throughout the year, as the Common Council studies and approves various projects. The document preparation is an affirmation of those approvals as well as a projection of potential projects that may be approved within the 5-year period. The general guideline for CIP inclusion would be equipment of a capital nature and construction project cost generally in excess of $2,500.


Fiscal Policies - Budget

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Operating Budget Policies PURPOSE To ensure the City’s annual operating expenditures are based on a stable stream of revenues. The policies are designed to encourage a long-term perspective to avoid pursuing short-term benefits at the expense of future problems. The policies will enable a stable level of services, expenditures, and property tax levies. SCOPE These policies apply most critically to those programs funded through the property tax, because it is most difficult to deal with fluctuations in this revenue source. POLICY

1. The City will pay for all current expenditures with current revenues. The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses. Specifically, accruing future year's revenues shall be prohibited. Practices to be avoided include using reserves to balance the operating budget.

2. The budget will provide for adequate maintenance of capital plant and equipment, and for their orderly replacement.

3. New programs or proposals shall be reviewed in detail by City staff and approved by the Common Council.

4. A request for a program or service expansion or reduction must be supported by a justification for the change.

5. A request for new personnel must be supported by an analysis demonstrating the need for the position based on comparative staffing levels, and department priorities.

6. A request for purchase of new (additional) capital equipment must be supported by an analysis demonstrating that the benefit of the new equipment outweighs the cost of the City maintaining the currently owned equipment over the expected life of the equipment.

7. The City has some dependency on local government aid. In previous years, the state was responsible for some uncertainty as to the reliance on local aids being available in the future. One way to deal with this uncertainty is to develop a budget reserve that can be used if local government aid is significantly reduced without adequate notice.

8. The City will maintain a budgetary control system to ensure adherence to the budget. 9. The Clerk/Treasurer Department will prepare regular reports comparing actual expenditures to budgeted

amounts as part of the budgetary control system. 10. Department heads shall be primarily responsible for maintaining expenditures within approved budget

guidelines that are consistent with approved financial policies. IMPLEMENTATION The 2013 budget as approved strives to meet the above criteria and as a result, the above policies have been implemented.


Fiscal Policies - Capitalization

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PURPOSE To ensure the City has established guidelines for determining when a purchase should be capitalized versus expensed. This policy also assists with establishing expenditures to be budgeted in the “Capital Project” fund. Also when preparing the year-end financial statements, this will determine if an expenditure is properly classified as an asset or an expense, unless a regulatory body dictates something different than City policy. POLICY The City will regard fixed assets as capitalized when all of the following criteria are met:

(1) Assets purchased, built or leased have useful lives of one year or more. (2) The cost of the asset (including installation) is $2,500 or more. Multiple assets whose cost is less than

$2,500 but the aggregate requestor total is $2,500 or more are expensed.

(3) The cost of repairing or renovating the asset is $2,500 or more and prolongs the life of the asset. The City will regard the purchase of software programs as fixed assets subject to the above capitalization policy, and will amortize over an estimated useful life of 3 years. Costs associated with software maintenance and customer support are considered expenditures and will not be capitalized. The following definitions will be used to assist in determining if expenditures are repairs or improvements.

(1) Repairs are expenditures which maintain the property in an ordinary, efficient operating condition. The cost of the repair does not add to the value or prolong the life of the asset. All repair expenditures are charged to the appropriate department and fund.

(2) Improvements are expenditures for additions, alterations and renovations that appreciably prolong the life

of the asset, materially increase its value or adapt it to a different use. Improvements of the nature are capitalized.

Repairs – Expenditures Improvements – Capitalized Assets

All items—life less than one year Life of more than one year All items under $2,500 All items $2,500 or moreProperty maintenance (i.e. wall repair) Property rebuilding Replacement of parts to keep equipment in normaloperating condition

Replacement of motor and parts that prolong the useful life

Property restoration (rebuilding) for normal operations Property restoration for something different or betterExisting building repairs Building regulation conformityReplacement of small sections of wiring, pipes or lightfixtures, etc.

Major replacement of wiring, lighting, pipes or sewer, etc

Patching walls, minor repair of floors, painting, etc. Installation of floor, wall, roof, wall- covering, etcPatching driveways New driveway or major repairCleaning drapery, carpet, furniture New drapery, carpets, furniture The City will use the following useful lives to determine the straight-line depreciation rates to apply to assets that are recorded in the City records:

Capital Asset Category Estimated Useful Life (years)

Land n/a Infrastructure 75 Land improvements 10 – 100 Building/structure/improvements 40 – 100 Machinery and equipment 10 – 100 Vehicles 5 – 30


Fiscal Policies - Debt

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Debt Policies PURPOSE

1. To define the role of debt in the City’s total financial strategy so as to avoid using debt in a way that weakens other parts of the financial structure of the City.

2. To provide for limits on debt to avoid potential pitfalls in servicing the debt. 3. To achieve the best possible Moody's credit rating.

POLICY

The City will confine long-term borrowing to capital improvements or projects that cannot be financed from current revenues. Unless determined necessary by the Common Council, the City shall not use debt for the purchase of vehicles and other rolling stock.

When the City finances capital projects by issuing bonds, it will pay back the bonds within a period not to exceed the expected useful life of the project.

The City will try to keep the average maturity of general obligation bonds at or below fifteen years. Total general obligation debt shall not exceed the legal debt limit as established by state law, and the City

shall strive to remain under 50% of the limit. The City will strive to keep debt service expenditures below 30% of budgeted tax levy related

expenditures. The City shall not use long-term debt for current operations. The City will maintain good communications about its financial condition with credit rating agencies. The City will follow a policy of full disclosure on every financial report and bond prospectus. Refinancing or bond refunding will only be undertaken when there is significant economic advantage to

the City, and when it does not conflict with other fiscal or credit policies. The maintenance of the best possible credit rating shall be a major factor in all financial decisions.

IMPLEMENTATION The debt management section of this approved 2013 Budget and Capital Improvement Program demonstrates an effort to comply with this policy.


Fiscal Policies – Fund Balance

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PURPOSE The City of Milton in its General Fund maintains Fund Balances to provide for various designated purposes. The City seeks to maintain its undesignated and unreserved fund balance at a minimum of 25% of total general fund annual revenues. The purpose is to provide adequate cash flow during the year and fund unforeseen emergencies. Any other use of these funds would require a majority vote of the Council. POLICY Should the undesignated and unreserved fund balance fall below 25% of total general fund annual revenues, the City shall, in the following annual budget or through other financial means (whichever occurs first), provide adequate funding to meet the 25% balance. Any decision to not meet this rule shall require a majority vote of the Council The City seeks to reserve the full amount of fund balance over and above the 25% for the following purposes:

1. Existing and future debt service; and, 2. Funding of future liability and/or actual costs for retiree health care benefits; and, 3. Capital projects funding.

IMPLEMENTATION The City authorizes the level of Unreserved Fund Balance to be maintained at a level of 25% of total general fund annual revenues, and that the remaining unreserved portion shall become designated as expressed above on an annual basis. Any changes to this policy will require a majority vote of the Common Council.


Fiscal Policies – Investment

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Governing Authority Investment Policy Statement of Purpose and Legality This document specifically outlines the investment policies and practices of The City of Milton, Wisconsin (the “City”) and has been developed to serve as the reference point for the management of the City’s assets. It is the policy of the City to invest public funds in a manner which will provide the highest investment return with minimum risk while meeting the daily cash flow demands of the City. This Investment Policy and related investment program shall be operated in conformance with federal, state and local regulations and legal requirements governing the investment of public funds. Scope This policy applies to the investment of all funds, excluding the investment of employees' retirement funds and other post employment benefit funds. Proceeds from certain bond issues, as well as separate foundation or endowment assets, may be covered by a separate policy.

1. Pooling of Funds Except for cash in certain restricted and special funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.

General Objectives

The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield:

1. Safety Safety of principal is the foremost objective of this investment policy. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in individual investments and the overall portfolio. The objective will be to mitigate credit risk and interest rate risk. a. Credit Risk

The City will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer, by:

Limiting investments to the types of securities listed in Section VII of this Investment Policy Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City

will do business in accordance with Section V Diversifying the investment portfolio so that the impact of potential losses from any one type of security or

from any one individual issuer will be minimized. b. Interest Rate Risk

The City will minimize interest rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by:

Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity

Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy (see section VIII).

2. Liquidity The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. Investment portfolio(s) will be structured so that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, investment portfolio(s) will consist largely of securities with active secondary or resale markets (dynamic liquidity). Alternatively, a portion of any portfolio may be placed in money market mutual funds or local government investment pools which offer same-day liquidity for short-term funds.



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3. Yield Return on investment is of secondary importance compared to the safety and liquidity objectives described above, however, investment portfolios shall be designed with the objective of attempting to attain a market rate of return (as stated in Performance Standards in section IX (2)) throughout budgetary and economic cycles, taking into account investment risk constraints and liquidity needs. Securities shall generally be held until maturity with the following exceptions: A security with declining credit quality may be sold early to minimize loss of principal. A security swap would improve the quality, yield, or target duration (as defined in Section VIII) of the

portfolio. Liquidity needs of the portfolio require that the security be sold. 4. Local Considerations Preference for time and money market account deposits will be given to financial institutions located within the City ( an “eligible institution”) for the betterment of the local economy. The City may accept or reject, at the sole discretion of the City, a proposal from an eligible institution which provides for a reduced rate of interest. In all cases time and money market account deposits will be limited to community – based financial institutions located or headquartered in Wisconsin.

Standards of Care

1. Prudence The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this policy. The "prudent person" standard states that, "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, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived."

2. Ethics and Conflicts of Interest Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City. 3. Delegation of Authority Authority to manage the investment program is granted to the City Administrator and the City Clerk/Treasurer (the “investment officers”) and derived from Wisconsin Statutes Chapters 34 and 66.0603. Responsibility for the operation of the investment program is hereby delegated to the investment officers, who shall act in accordance with established written procedures and internal controls for the operation of the investment program consistent with this investment policy as stated in section VI (3). No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the investment officers. The investment officers may delegate authority and/or responsibility for the investment program to certain subordinate officials but shall ultimately be responsible for all transactions undertaken and shall establish a system of controls to regulate the investment activities of subordinate officials.



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Authorized Financial Institutions, Depositories, and Broker/Dealers

1. Authorized Financial Institutions, Depositories, and Broker/Dealers A list will be maintained of financial institutions and depositories authorized to provide investment services. In addition, a list will be maintained of approved security broker/dealers. All financial institutions and broker/dealers who desire to become qualified for investment transactions must supply the following as appropriate: Audited financial statements demonstrating compliance with state and federal capital adequacy

guidelines Proof of Financial Industry Regulatory Authority (FINRA) certification (not applicable to Certificate of

Deposit counterparties) Proof of state registration Completed broker/dealer questionnaire (not applicable to Certificate of Deposit counterparties) Certification of having read and understood and agreeing to comply with the City’s investment policy. Evidence of adequate insurance coverage. An annual review of the financial condition and registration of all qualified financial institutions and broker/dealers will be conducted by the investment officers.

Safekeeping and Custody

1. Delivery vs. Payment All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds. 2. Safekeeping Securities will be held by an independent third-party custodian selected by the City as evidenced by safekeeping receipts in the City’s name. The safekeeping institution shall annually provide a copy of their most recent report on internal controls (Statement of Auditing Standards No. 70, or SAS 70).

3. Internal Controls The investment officers are responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse. Details of the internal controls system shall be documented in an investment procedures manual and shall be reviewed and updated annually. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. The internal controls structure shall address the following points: Control of collusion Separation of transaction authority from accounting and recordkeeping Custodial safekeeping Avoidance of physical delivery securities Clear delegation of authority to subordinate staff members Written confirmation of transactions for investments and wire transfers Dual authorizations of wire transfers Development of a wire transfer agreement with the lead bank and third-party custodian Accordingly, the investment officer shall establish a process for an annual independent review by an external auditor to assure compliance with policies and procedures or alternatively, compliance should be assured through the City’s annual independent audit.



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Suitable and Authorized Investments

1. Investment Types Consistent with Wisconsin Statues listed in Section IV (3), the following investments will be permitted by this investment policy: U.S. Treasury obligations which carry the full faith and credit guarantee of the United States

government; U.S. government agency and instrumentality obligations that have a liquid market with a readily

determinable market value; Repurchase agreements whose underlying purchased securities consist of the aforementioned

instruments; Certificates of deposit and other evidences of deposit at financial institutions, Bankers' acceptances of prime rated financial institutions; Commercial paper, rated in the highest tier (e.g., A-1, P-1, F-1, or D-1 or higher) by a nationally

recognized rating agency; Investment-grade obligations of Wisconsin local governments and public authorities; Money market mutual funds regulated by the Securities and Exchange Commission and whose

portfolios consist only of dollar-denominated securities; and The Wisconsin local government investment pool or other investment pool developed through joint

powers statutes and other intergovernmental agreement legislation. 2. Collateralization Where applicable, and at the sole discretion of the City, the City may require collateralization on deposit accounts, including checking accounts and non-negotiable certificates of deposit. 3. Repurchase Agreements Repurchase agreements shall be collateralized at a minimum of 102% and revalued and adjusted monthly appropriate for a market-to-market system.

Investment Parameters

1. Diversification The following diversification limitations shall be imposed on the portfolio:

Maturity: No more than 50 percent of the portfolio may be invested beyond 12 months, and the target duration of the portfolio shall never exceed 18 months.

Default risk: No more than 10 percent of the overall portfolio may be invested in the securities of a single issuer, except for securities of the U.S. Treasury or the securities of U.S. Agencies and/or Instrumentalities. No more than 5 percent of the portfolio may be invested in each of the following categories of securities: a) Commercial paper, b) Negotiable certificates of deposit, c) Bankers’ acceptances, d) Any other obligation that does not bear the full faith and credit of the United States

government or guarantee of a U.S Agency and/or Instrumentality, e) No more than 10 percent of the total portfolio may be invested in the foregoing

instruments at any time. Liquidity risk: A total representing a minimum of 3 months average disbursements shall be

invested in overnight instruments or in marketable securities which can be sold to raise cash in one day’s notice.

2. Maximum Maturities To the extent possible, the City shall attempt to match its investments with anticipated cash flow requirements. The City will not directly invest in securities maturing more than three (3) years from the date of purchase or in accordance with state and local statutes and ordinances. The City shall adopt weighted average maturity limitations, consistent with the investment parameters stated above.



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Reserve funds and other funds with longer-term investment horizons may be invested in securities exceeding three (3) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of funds. Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds such as local government investment pools, money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations consistent with the investment parameters stated above. 3. Competitive Bids The investment officers shall obtain competitive bids from at least two brokers or financial institutions on all purchases of investment instruments purchased on the secondary market. Diversification strategies shall be reviewed periodically by the investment officers and appropriate City committees or City Council.

Reporting 1. Methods The investment officers shall prepare an investment report at least quarterly, including a management summary that provides an analysis of the status of the current investment portfolio and the individual transactions executed over the last quarter. This management summary will be prepared in a manner which will allow the City to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report should be provided to the City’s chief administrative officer and City Council. The report will include the following: Listing of individual securities held at the end of the reporting period. Realized and unrealized gains or losses resulting from appreciation or depreciation by listing the cost

and market value of securities over one-year duration that are not intended to be held until maturity (in accordance with Governmental Accounting Standards Board (GASB) requirements).

Average weighted yield to maturity of the investment portfolio. Listing of investments by maturity date. Percentage of the total portfolio which each type of investment represents. In addition, in conjunction with the last quarterly report, the investment officers shall prepare an investment report that summarizes investment activity and performance for the preceding year. 2. Performance Standards The City’s investment portfolio shall be designed with the objective of regularly meeting or exceeding, during a market/economic environment of stable interest rates, a market rate of return, comparable to the average return on three-month U.S. Treasury bills, the Wisconsin Liquid Government Investment Pool or the average rate of Fed funds. These indices are considered a benchmark for lower risk investment transactions and therefore comprise a comparable standard for the portfolio’s rate of return. 3. Marking to Market The market value of the portfolio shall be calculated at least monthly and a statement of the market value of the portfolio shall be issued at least monthly.



36

Policy Considerations 1. Exemption Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy. At maturity or liquidation, such monies shall be reinvested only as provided by this policy. 2. Amendments This policy shall be reviewed as needed but not less frequently than every 3 years. Any changes must be approved by the City Council.

Approval of Investment Policy The investment policy shall be formally approved and adopted by the Common Council of the City and reviewed as needed but not less frequently than every 3 years.


Fiscal Policies – Purchasing

37

PURPOSE The purpose of this Policy is to provide for the fair and equitable treatment of all persons involved in public purchasing by the City of Milton, to provide guidance and procedures to be followed for the procurement of goods and services for all departments, and to provide safeguards for maintaining a procurement system of quality and integrity which is deserved by City taxpayers. OBJECTIVES The objectives of the City’s purchasing policy are:

1. To ensure that materials, equipment, and services are purchased at the lowest prices consistent with quality and performance;

2. To provide adequate controls over City expenditures and financial commitments with proper documentation;

3. To obtain quality goods required by City Departments and; 4. To provide a standardized system of purchasing for use by all City departments.

APPLICATION This policy applies to all procurements of supplies, services, and construction, entered into by the City of Milton after the effective date of this Policy. It shall apply to all expenditures of public funds by a City employee for City purchasing irrespective of the source of funds. When the procurement involves the expenditure of federal assistance or contract funds, the procurement shall be conducted in accordance with any mandatory applicable federal law and regulations. Nothing in this Policy shall prevent any City employee from complying with the terms and conditions of any grant, gift, or bequest that is otherwise consistent with law. VENDOR DISCOUNTS It is the policy of the City to take advantage of available vendor/trade discounts and government pricing when the available discount provides the lowest cost for the same quality. NON-BUDGETED ITEMS All requested expenditures should be provided for in the current budget. However, purchases that have not been provided for in the current budget will require City Council approval, and Council action will be taken to provide corresponding budget transfers. The Department Head should notify the committee Chairperson of their reporting committee and provide written documentation regarding the expenditure. The Committee will than make a recommendation and provide the information to the Council at their next meeting to review the request and make necessary transfers. EMERGENCY PURCHASES OF NON-BUDGETED ITEMS Emergency purchases shall only be made to:

1. Prevent delays in construction or delivery of essential services 2. To stay an immediate threat to the health or safety of the public and employees.

For emergency purchases of non-budgeted items or services, the appropriate Department Head shall make every effort to obtain three quotes for the item. The purchase shall be approved by the City Administrator prior to ordering the item. In the City Administrator’s absence the purchase shall be approved by the Mayor prior to ordering the item. LOCAL MERCHANTSTaking price, quality, performance and service into account, the City will give reasonable consideration to local merchants. EMPLOYEE CONFLICT OF INTEREST It shall be unethical for any City employee to participate directly or indirectly in procurement contract if the City employee knows that:

1. The City employee or any member of the City employee’s immediate family has a financial interest pertaining to the procurement contract; or

2. any other person, business, or organization with whom the City employee or any member of the City employee’s immediate family is negotiating or has an arrangement concerning prospective employment is involved in the procurement contract.



38

POLICY The provisions of Wis. Statute 62.15 take precedence over any portion of this policy that may conflict. Public construction over $15,000 shall be publicly bid. RESPONSIBILITY OF THE TREASURER

1. Ensure funds are available for purchases pursuant to the budget. 2. Ensure the account is accurate in amount and a proper charge against the treasury. 3. Ensure the goods or services were duly authorized by the designated responsible party. 4. Provide a report of all expenditures to the Personnel & Finance committee monthly. 5. Review Purchase Orders for accuracy and completeness before presentation to the City

Administrator.

PURCHASING PROCEDURE Purchases made by the City of Milton are grouped under the following categories:

1. Purchases up to $500.00 2. Purchases over $500.00 to $5,000.00 3. Purchases of $5,000 or more not covered by section 62.15 or Wis. Statutes. 4. Public Construction over $15,000.00 5. Change orders in Public Construction Contracts

1. Purchases up to $500.00. If the estimated price of an item is $500 or less and is budgeted, the

appropriate Department Head is authorized to purchase said item. A payment voucher must be attached to the invoice and turned into the City Treasurer. The City Treasurer will review the invoice for proper account coding and authorization before payment is made.

2. Purchases over $500 but less than $5,000. A Purchase order is required. For the purchase of a budgeted item involving an estimated expenditure of more than $500 and less than $5,000, the appropriate Department Head must make every effort to solicit enough quotes in order to receive at least three. If the lowest quote is not recommended by the Department Head, a report must be submitted to the City Administrator stating the reasons for the recommendation. The quotes shall be presented to the City Administrator for approval prior to ordering the item.

3. Purchases of $5,000 or more not covered by section 62.15 or Wis. Statutes. Every effort must be made to send out enough bids or quotation requests in order to receive a minimum of three in order that the proper Council Committee can make a recommendation to council. Bids and quotations shall be opened and examined and a report shall be made to the appropriate Council Committee concerning the bids or quotations received. The report shall contain a recommendation concerning the bid to be accepted or rejected. If a bid other than the lowest bid or quotation is recommended, the report shall state the reasons for such a recommendation, which shall be forwarded to the City Council. Any project receiving only one bid shall be rebid unless it is approved by a three-fourths (3/4) vote of the Council. The City has the right to reject any and all quotes and/or bids.

4. Public Construction over $15,000. All public construction in which the estimated cost exceeds $15,000 shall be let by contract to the lowest responsible bidders. The bidding process shall incorporate the requirements in Section 62.15 and 66.0901 Wisconsin Statutes. Any project receiving only one bid shall be rebid unless it is approved by a three-fourths vote of the Council. The City has the right to reject any and all quotes and/or bids.

5. Change orders on Public Construction Contracts. Whenever it is reasonably possible, a proposed increase in the cost of a public construction contract resulting from a change in the scope of the project shall be presented to the Common Council for approval provided that it will not result in a costly delay to the construction project. If the cost of delaying the project is prohibitive, the appropriate Department Head and the City Administrator shall approve change orders that are a result of a change in the scope of the project. The Common Council prior to final payment on the contract must approve all change orders.



39

A Purchase order is NOT REQUIRED for the following purchases: Professional contracted service such as legal, architectural, engineering, auditing, maintenance

contracts, and janitorial contracts. These expenditures are contracted and must have prior Council approval.

On-going Utility expenditures such as electricity, natural gas, and telephone services. Payroll and related expenses such as employee insurance payments, pension payments and

mandatory state and federal employee withholding. The City Treasurer will automatically charge the appropriate budget accounts.

Routine expenditures, such as insurance premiums and bond payments, which received prior Council approval and authorization. The City Treasurer will automatically charge the appropriate department budget account.

EMPLOYEE REIMBURSEMENTS An employee reimbursement form with the corresponding receipts attached, and appropriate Department Head authorization will be presented to the City Administrator approval. The City Treasurer will verify the appropriate budget account numbers and amounts prior to payment being made. SALE OF CITY OWNED PROPERTY Real Estate. All municipally owned real estate determined to be sold by the Common Council shall first be appraised for its fair market value by a certified real estate appraiser. The Common Council shall have authority to ultimately determine the sale price and other terms of sale including whether the property should be advertised to the public for sale and/or sold through a licensed real estate broker. The City Administrator shall be authorized to act as the City’s representative for purposes of negotiating the sale of such property. The Mayor and City Clerk shall be authorized to execute any and all documents necessary to transact such sale with prior approval by the Common Council. Personal Property. All municipally owned personal property which no longer serves any useful purpose in any of the City departments may be deemed surplus. Surplus property shall be sold by sealed bid after public notice. A Class 2 public notice shall be published in the official City newspaper indicating the property to be sold and other terms of sale. Bids for such property shall be sealed and delivered to the City Clerk’s office by the date and time indicated in said notice. The City shall reserve the right to accept or reject any or all bids for such property. The Mayor and City Clerk shall be authorized to execute any and all documents necessary to transact such sale with prior approval by the Common Council.

REVENUES & EXPENDITURES SUMMARY


Description of Funds

40

Introduction The City maintains a number of major and non-major funds along with enterprise funds for recording the fiscal transactions and to meet legal accounting requirements. All funds of the city, which are listed below, are legally adopted on an annual basis. Fund Type: General Fund Fund Number: 100 Description: The General Fund provides for accounting of general governmental functions related to

the city’s statutory obligations. Those functions include: public works, fire services, police services, Common Council, city administration, finance, insurance, and legal.

Fund Type: Sidewalks and Curb Special Fund Fund Number: 200 Description: The Sidewalks and Curb Fund is used to collect special assessments to residents with

the intention of using those funds for future assessable projects. The funds are segregated and do not close out to the general fund at the end of each fiscal year.

Fund Type: CDBG Loan Program Fund Number: 202 Description: The Community Development Block Grant (CDBG) loan program is segregated funds

received from the federal government for the purpose of assisting residents making improvements to owner occupied homes.

Fund Type: Garbage and Recycling Fund Number: 205 Description: This fund accounts for the tax collection of the annual garbage and recycling fees. The

City contracts with John’s Disposal to administer the collection program. Fund Type: Tax Increment District Fund #6 Fund Number: 206 Description: This district includes the Crossroads Business Park on the City’s east side. Businesses

in TID #6 include: United Ethanol, Ott Schweitzer, Barron Styles, Cargill, and Freedom Graphics. The district was created in 2003 and amended in 2007.

Fund Type: Tax Increment District Fund #7 Fund Number: 207 Description: This is the Merchant Row district which includes the west downtown businesses and

extends to John Paul Road. TID #7 was created in 2004. Fund Type: Tax Increment District Fund #8 Fund Number: 208 Description: This is the Parkview business district which includes the commercial properties along the

State Highway 26 corridor from Madison Avenue to Crossridge Park. TID #8 was created in 2007.

Fund Type: Small Business Development Loan Program Fund Number: 210 Description: The Small Business Development loan program are segregated funds received from

several donors and the Community Development Authority for the purpose of assisting small business development in the City of Milton.

Fund Type: Dog Park Fund Fund Number: 220 Description: This fund is used to track proceeds and expenditures related to the construction and

maintenance of the Tails and Trails Dog Park.


Description of Funds

41

Fund Type: Crossridge Park Fund Fund Number: 221 Description: The southern portion of the park was sold in 2008 to the YMCA and is planned for a

YMCA development. The remaining 30+ acres of parkland is planned for park development. The park is located on Parkview Drive.

Fund Type: Library Special Revenue Fund Fund Number: 225 Description: The library special revenue fund is used to account for the collection of fines, fees and

other revenue/charges from the City of Milton Public Library. The Library board approves all expenditures from the Library Special Revenue Fund and makes decisions on how the funds will be disbursed.

Fund Type: Debt Service Fund Fund Number: 300 Description: The debt service fund of the city is used to account for the payment of debt on all general

obligation debt, with the exception of debt issued for Tax Incremental Financing Districts, which act as both capital projects and debt service funds throughout the life of the district. Payments on general obligation debt issued for general government purposes are funded primarily by the property tax levy.

Fund Type: Capital Project Fund Fund Number: 400 Description: Funds in which revenues are collected for the construction and replacement of city

facilities, equipment, and infrastructure. Fund Type: Wastewater Enterprise Fund Fund Number: 601 Description: The City’s Wastewater Fund is an enterprise fund that provides funding for the City’s

sanitary sewer system. Funded through user fees, this fund provides for the construction and maintenance of the sewer system and treatment of wastewater. The construction, maintenance, and treatment functions are the responsibility of the Public Works Department.

Fund Type: Water Enterprise Fund Fund Number: 602 Description: The City’s Water Fund is an enterprise fund that provides funding for the City’s water

system. Funded through user fees, this fund provides for the construction and maintenance of the water system and pumping of water. The construction and maintenance functions are the responsibility of the Public Works Department.

Fund Type: Stormwater Enterprise Fund Fund Number: 603 Description: The City’s Stormwater Fund is an enterprise fund which was established in August 2009.

Funded through user fees, this fund assists in reducing/monitoring pollutants in runoff, enforcing stricter stormwater ordinances that deal with debris being placed in the streets, and wastes (such as oil) being dumped into the storm sewers, and maintaining/replacing aging or unsuitable stormsewer systems, including City-owned detention basins. The maintenance is the responsibility of the Public Works Department.


General Fund Revenues & Expenses

42

Actual Approved Proposed Percentage

2009 2010 2011 2012 Budget 2013 Budget Change

Revenue Property tax collections 2,210,790 2,377,581 2,361,072 2,467,968 2,458,417 -0.39% Application of fund balance - - - 74,249 68,438 -7.83% Other taxes 99 - - - - 0.00% Tax equivelant 145,389 155,975 168,200 145,000 160,000 10.34% Special assessments - 3,600 - - - 0.00% Intergovernmental revenue 1,205,217 1,161,588 1,266,045 1,077,196 1,059,132 -1.68% Licenses and permits 99,931 122,554 110,025 97,505 100,660 3.24% Fines, forfeits and penalties 47,460 61,253 50,762 55,000 56,000 1.82% Public charges for service 77,004 52,133 44,489 24,400 20,900 -14.34% Intergovernmental charges 56,317 76,279 68,532 79,000 73,000 -7.59% Interest income 87,599 49,955 39,261 18,805 18,600 -1.09% Rental income 45,486 39,262 37,825 12,500 6,700 -46.40% Miscellaneous revenue 77,029 48,336 401,150 15,600 16,000 2.56%

Other financing sources - 42,217 - - - 0.00%

4,052,321 4,190,733 4,547,361 4,067,223 4,037,847 -0.72%

Expenditures General government 653,040 647,069 704,815 780,544 708,438 -9.24% Public safety 1,091,256 1,218,681 1,185,503 1,206,601 1,245,346 3.21% Public works 746,753 679,032 607,653 756,741 757,955 0.16% Health and human services 22,113 83,718 30,919 21,858 27,853 27.43% Parks, recreation, & celebrations 372,014 469,692 487,648 450,901 449,125 -0.39% Economic development 12,000 9,900 11,000 6,500 6,500 0.00% Transfer to debt service 931,170 1,125,943 911,164 665,006 706,230 6.20% Capital project fund - 461,759 335,512 179,072 136,400 -23.83%

3,828,346 4,695,794 4,274,214 4,067,223 4,037,847 -0.72%


General Fund Revenue & Expenses

43

Property tax collections

64%

Intergovernmental revenue

28%

Other revenue8%

General Fund Revenues

General government18%

Public safety30%

Public works19%

Health and human services1%

Parks, Recreation, & Celebrations

11%

Transfer to debt service17%

Capital Project fund3%

General Fund Expenditures


Categorical Expenditure Summary

44

Actual Budget

2009 2010 2011 2012 2013 $$ Change % Change

Revenue Property tax collections 2,210,790 2,377,581 2,361,072 2,467,968 2,458,417 (9,551) -0.39% Application of fund balance - - - 74,249 68,438 (5,811) -7.83% Other taxes 99 - - - - - 0.00% Tax equivelant 145,389 155,975 168,200 145,000 160,000 15,000 10.34% Special assessments - 3,600 - - - - 0.00% Intergovernmental revenue 1,205,217 1,161,588 1,266,045 1,077,196 1,059,132 (18,064) -1.68% Licenses and permits 99,931 122,554 110,025 97,505 100,660 3,155 3.24% Fines, forfeits and penalties 47,460 61,253 50,762 55,000 56,000 1,000 1.82% Public charges for service 77,004 52,133 44,489 24,400 20,900 (3,500) -14.34% Intergovernmental charges 56,317 76,279 68,532 79,000 73,000 (6,000) -7.59% Interest income 87,599 49,955 39,261 18,805 18,600 (205) -1.09% Rental income 45,486 39,262 37,825 12,500 6,700 (5,800) -46.40% Miscellaneous revenue 77,029 48,336 401,150 15,600 16,000 400 2.56%

4,052,321 4,148,516 4,547,361 4,067,223 4,037,847 (29,376) -0.72%

General Government Mayor/council 12,513 13,034 12,685 13,620 13,620 - 0.00% Municipal court 51,007 57,068 54,522 63,905 66,610 2,705 4.23% Legal 38,692 51,945 53,534 55,200 60,000 4,800 8.70% City administrator 105,598 111,937 101,160 89,539 262,765 173,226 193.46% City clerk/treasurer 212,452 206,947 208,006 209,640 - (209,640) -100.00% Elections 30,394 44,308 30,582 34,334 18,460 (15,874) -46.23% Assessor 31,120 11,696 29,132 30,000 30,000 - 0.00% Other 171,264 150,134 215,194 284,306 256,983 (27,323) -9.61%

653,040 647,069 704,815 780,544 708,438 (72,106) -9.24%

Public Safety Law enforcement 916,767 1,038,570 1,018,579 1,036,490 1,067,845 31,355 3.03% Code enforcement - - - 24,120 24,660 540 2.24% Fire protection 173,452 164,156 154,286 135,991 139,841 3,850 2.83% Ambulance 287 15,955 12,638 10,000 13,000 3,000 30.00%

1,090,506 1,218,681 1,185,503 1,206,601 1,245,346 38,745 3.21%

DPW Inspection materials 39,924 26,120 24,254 22,173 23,056 883 3.98% DPW administration 418,820 378,432 344,550 34,097 71,904 37,807 110.88% Engineering 3,378 4,701 315 2,500 2,500 - 0.00% City garage 28,096 28,083 16,563 128,459 145,169 16,710 13.01% Public safety building - - - 2,743 761 (1,982) -72.26% Community house 3,677 3,147 3,388 12,285 6,080 (6,205) -50.51% Shaw building materials 42,174 30,743 20,444 44,313 44,825 512 1.16% Street maintenance materials 63,274 59,233 76,419 206,586 168,339 (38,247) -18.51% Snow and ice removal materials 46,675 33,628 39,724 135,491 132,380 (3,111) -2.30% Traffic signs materials 8,838 8,403 12,623 20,819 30,717 9,898 47.54% Street lights 53,314 67,409 62,910 74,600 74,904 304 0.41% Sidewalks 14,937 33,066 - 3,423 949 (2,474) -72.28% Storm sewer maintenance 19,408 18 - - - - #DIV/0! Solid waste collection 110 - - - - - #DIV/0! Weed & nuisance control materi 462 379 897 5,219 1,000 (4,219) -80.84% Recycling materials 3,666 5,670 5,565 64,033 55,371 (8,662) -13.53%

746,753 679,032 607,653 756,741 757,955 1,214 0.16%


Categorical Expenditure Summary

45

Budget

2009 2010 2011 2012 2013 $ Change % Change

Health & Human Services

Animal & insect control 5,691 20,222 12,498 - - - 0.00% Code enforcement - 37,918 - - 1,363 1,363 0.00% Cemetery 16,422 25,578 18,421 21,858 26,490 4,632 21.19%

22,113 83,718 30,919 36,346 27,853 1,976 5.44%

Culture, Recreation, & Education

Donations 27,575 24,818 27,818 20,600 23,600 3,000 14.56% Library 215,466 249,450 249,447 238,604 198,942 (39,662) -16.62% Parks 93,981 93,335 116,523 115,546 138,866 23,320 20.18% Recreation 12,578 36,140 27,609 11,264 14,967 3,703 32.87% Celebrations 11,509 32,234 21,763 15,261 17,160 1,899 12.44% Historic preservation allocation 5,488 2,889 1,741 4,041 2,500 (1,541) -38.13% Planning 5,417 30,498 42,741 45,585 53,090 7,505 16.46% Economic development 12,000 9,900 11,000 6,500 6,500 - 0.00%

384,014 479,264 498,642 457,401 455,625 (1,776) -0.39%

Expenditures before transfers 2,896,426 3,107,764 3,027,538 3,223,145 3,195,265 (27,928) -0.87%

Transfers

Debt service 931,170 1,125,943 911,164 665,006 706,230 41,224 6.20% Other funds 20,000 Capital 15,000 461,759 335,512 179,072 136,400 (42,672) -23.83%

966,170 1,587,702 1,246,676 844,078 842,630 (1,448) -0.17%

Total general fund expenditures 3,862,596 4,695,467 4,274,214 4,067,223 4,037,847 (29,376) -0.72%

Actual


Projected FY 2012 Ending Fund Balances

46

Estimated as of 10/31/12

Fund # Fund Description

1/1/12

Beginning

Balance

Projected net

activity

Estimated

12/31/12

balance

100 General Fund 1,774,931 (330,636) 1,444,295 200 Sidewalks 169,863 (5,000) 154,863 202 CDBG Loan Program 63,003 (28,627) 34,376 205 Garbage & Refuse 2,632 23,101 25,733 206 TID #6 162,175 (219,975) (57,800) 207 TID #7 (91,474) 8,450 (83,024) 208 TID #8 625,493 (183,792) 441,701 210 CDA SBD Loan Program - 15,000 15,000 220 Dog Park 11,555 275 11,830 221 Crossridge Park 86,800 (86,800) - 225 Library Special Rev Fund - 14,586 14,586 300 Debt Service 78,405 1,526 79,931 400 Capital 1,063,833 (815,805) 248,028

OPERATING BUDGETS & PERFORMANCE PLANS (GENERAL FUND)


General Government: Mayor & Common Council

47

PROGRAM DESCRIPTION: Mayor: The mayor serves as the Chief Executive Officer of the City. Common Council: The Common Council is composed of six, non-partisan members elected at large for two overlapping years. Regular Common Council meetings are held on the first and third Tuesday of each month, with special meetings called as necessary. Each member of the Council also serves on one or more of the standing Council committees or other special committees. PRODUCTS AND SERVICES PROVIDED: Mayor:

Responsible for ensuring that the city ordinances and state laws are observed and enforced. Oversees city officers and ensures that employees discharge their duties appropriately. Presides over all Council meetings and other committee meetings as required. Signs legal documents. Appoints committee members. Serves as chair for the Plan Commission and President of the Community Development Authority.

Council:

Serves as the elected representation of the voters in the City of Milton. Establishes City policies and provides oversight of the operations of the City. Responsible for appointment of City Administrator and Department Heads.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel Expense 9,878 10,119 10,226 10,120 10,120 0.00%Materials Expense 2,635 2,914 2,459 3,500 3,500 0.00%

12,513 13,033 12,685 13,620 13,620 0.00%


General Government: Municipal Court

48

PROGRAM DESCRIPTION: The Municipal Court has exclusive jurisdiction over actions involving violation of municipal ordinances under which the penalty is forfeiture. PRODUCTS AND SERVICES PROVIDED:

Counsel, educate, and discipline individuals who stand before the Court to guide them to make healthy law-abiding choices in the future.

FINANCIAL SUMMARY: STAFFING ANALYSIS AND EXPENSES:

Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in

Function Wages Benefits

Support Services Manager 312 0.15 15.0% 6,142 3,052 Police Lieutenant 208 0.10 10.0% 6,236 2,034 Municipal Court Clerk 1,768 0.85 85.0% 30,940 6,273

2,288 1.10 43,318 11,359 EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:

Performance Measures 2008

Actual 2009

Actual 2010

Actual 2011 Actual 2012 Actual

as of 9/13/12 Cases Processed 696 657 1,044 824 782 Total Amount Collected $85,725 $75,592 $96,352 $77,280 $63,362 Amount Retained for Municipality

$57,025 $49,080 $60,224 $49,762 $42,264

2012 SIGNIFICANT ACCOMPLISHMENTS:

Continuing in the participation of the Prime for Life Educational Program and now the Blackhawk College Underage Alcohol Program for underage alcohol offenders. As well as the Substance Abuse Awareness Program through Partners in Prevention for underage tobacco offenders.

Visits by the Judge to the MECAS Program as well as other community services sites where juvenile offenders complete their community service.

Collecting over $63,000 in forfeitures, with approximately $18,000 being from the Department of Revenue – Tax Interception Program.

Administered Intake Court as well as Trials on a monthly basis for the City of Milton, as well as call-backs for juvenile offenders.

2013 OBJECTIVES:

Continue to utilize resources for young offenders such as alcohol and drug awareness programs, community service participation and tobacco awareness programs as well as participating in youth awareness programs through the Milton School District.

Continuance of the Judge visiting the MECAS Program as well as other community service sites where the juvenile offenders complete their community service.

Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel expense 46,214 50,650 47,454 56,262 59,444 5.66%Materials expense 4,793 6,418 7,068 7,643 7,166 -6.24%

51,007 57,068 54,522 63,905 66,610 4.23%


General Government: Municipal Court

49

Attendance at seminars to improve and remain current with all court processes and procedures for both the Judge and Court Clerk. In addition, the Wisconsin Supreme Court requires that each Municipal Judge earn a minimum of four judicial credits to fulfill the mandated judicial education requirements. Attendance at the annual Municipal Court Clerks Seminar along with Continuing Education classes through the Criminal Justice Institute is imperative to keep abreast of all current municipal laws, DOT changes in procedures and forms and to continue to provide quality service and up to date information to the public.

Administer Intake and Trials on a monthly basis for the City of Milton, as well as call-backs for juvenile offenders.


General Government: City Attorney

50

PROGRAM DESCRIPTION: The City of Milton contracts with Consigny Law Firm for attorney services. PRODUCTS AND SERVICES PROVIDED:

Serves to ensure that the city government functions in accordance with local, state, and federal laws. Serves as an advisor to the Mayor, Common Council, and City Staff regarding the potential legal

consequences of past and proposed courses of action. FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Contracted Services 38,692 51,945 53,534 55,200 60,000 8.70%

38,692 51,945 53,534 55,200 60,000 8.70%


General Government: City Hall

51

PROGRAM DESCRIPTION: The City Hall / General Government Department includes the Administrator and two Department Directors, the City Treasurer and the City Clerk and support staff that includes the Assistant to the City Administrator, the utility billing clerk and an administrative assistant. PRODUCTS AND SERVICES PROVIDED:

Carries out policy directives of the Common Council. Coordinates the development of the annual budget and regularly processes accounts payable and

accounts receivable. Serves as professional staff resource and liaison to Mayor, Common Council, and other committees. Fulfills the city’s human resource and risk management function by reviewing and implementing policies,

processing payroll, and administering the city’s insurance programs. Regularly updates the city’s website and social media outlets and actively looks for alternative ways to

communicate city news and business to the public. Assists with economic development and downtown revitalization projects. Oversees various municipal contracts for services performed by third parties. Maintains custody of the City official records, providing access to and responding to public records

requests, and oversees the City’s records management and retention program. Prepares and distributes resolutions, ordinances, proclamations, public hearing notices, agendas, and

minutes for the meetings of the Common Council and various City committees. Issues permits and licenses, as required by local and state laws. Maintains assessment files, works with assessor, and coordinates Board of Review. Coordinates the all licensing in the city. Cash management and investment of City funds to maximize returns. Preparation of monthly and annual financial statements, as well as coordination of all related audits. Preparation of required State of Wisconsin financial reports and forms. Property tax collection and settlement with Rock County, Milton School District, and Blackhawk Technical

College. FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel expense 96,524 102,997 91,429 79,863 213,165 166.91%Materials expense 9,074 8,940 9,731 9,676 49,600 412.61%

105,598 111,937 101,160 89,539 262,765 193.46%

STAFFING ANALYSIS AND EXPENSES:

Position

Estimated

Hrs

FTE

Equivalent

Individual's Time

spent in Function Wages Benefits

City Administrator 1,435 0.69 69.0% 55,994 18,043 Assistant to the City Administrator 312 0.15 15.0% 6,118 1,578 Administrative Assistant 1,170 0.56 75.0% 18,989 2,747 City Clerk 1,456 0.70 70.0% 34,272 15,011 City Treasurer 1,456 0.70 70.0% 41,055 12,345 Utility Billing Clerk 208 0.10 10.0% 3,640 1,963

6,037 2.90 160,068 51,687



52

EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:


Actual 2011

Actual 2012 Actual as of 9/27/12

2012 Estimated

2013 Estimated

Licenses issued* 178 232 293 200 250 License Revenue* $15,472 $15,675 $14,915 $16,000 $17,000 Ordinances approved by Council 26 20 13 20 20 Resolutions approved by Council 31 27 13 25 20 Insurance General Liability Incident Reports 3 -- Property Incident Reports 5 -- Workers Comp. Incident Reports 2 2 * Operator Licenses, Alcohol Licenses, Businesses Licenses, and Direct Seller Licenses. 2012 SIGNIFICANT ACCOMPLISHMENTS:

Coordinated the Burdick Building evaluation. Worked with DPW Director in developing a Public Works succession plan by contracting with the

Southwest Wisconsin Workforce Development Board (SWWDB) to develop an eligibility list for the General Laborer position.

Created and proposed a draft Paid Time Off (PTO) policy for suggested implementation in January 1, 2013. The policy helps to address the city’s long term fiscal health and wellness by reducing unused sick leave cash out costs.

Developed and implemented the Small Business Development Taskforce, the Small Business Development Loan Program, and the Nonprofit Taskforce.

Coordinated and completed a hotel feasibility study with IDM Group. Coordinated and completed the joint parking lot project with the YMCA. Met Council objective of promoting Milton via better marketing initiatives through the television segment

for Today in America with Terry Bradshaw and the creation of the Milton Guide. Worked to remove blighted properties in Milton through a mayoral raze order. Coordinated with the CDA and Council the awarded of three façade grants to Milton businesses. Worked with Staff and Elected officials and developed a new city website through CivicPlus. Coordinated and completed a reorganization of City Hall (includes the former Administrator and

Clerk/Treasurer Departments). In the process of implementing NEOGOV to accept online employment applications and ensure laws

related to hiring are followed. Completed a revision to the zoning map. Coordinated and completed a schematic design for the Community House through Dorschner |

Associates using State Historic Trust grant funds that will be used for fundraising for the Community House.

Coordinated and completed a recommended new revenue stream by implementing the procurement cards for all City Departments that bring in revenue from credit card purchases.

Completed a compensation study. Reviewed the ordinance related to raising chickens in the city, and the Council decided to continue to not

allow the raising of chickens. Held three Operator (bartender) and one Owner/Manager Alcohol License class. Approved the Confined Spaces and Trenching & Excavation Policies Initiated shovel-ready site designation with MACCIT. Completed upgrades to the Council Chambers audiovisual equipment. Developed an additional Merchant Row Parking lot behind businesses located on Front Street. Coordinated the performances of the Family Fun Circus. Implemented Tax Revenue Intercept Program (TRIP) for utility bills and expanded the program to

Accounts Receivable (AR). Successfully worked with the Department of Public Works to implement new refuse and recycling contract

with Johns Disposal. Contracted with Rock County to administer the Community Development Block Grant (CDBG) program.



53

2013 OBJECTIVES: Assist in the development of and see to completion the construction of a new YMCA facility Continue working with the Goodrich Square Steering Committee to develop Goodrich Square, specifically

the Goodrich Square Splash Park. Design and successfully implement renovation of at least one public facility. Evaluate firms and potentially hire a consultant to guide marketing and branding efforts. Continue evaluation of employee personnel compensation and policies. Continue process of issuing CDBG loans with the assistance of Rock County through a contractual

agreement. Revise the Employee Handbook. Complete and Implement the Safety Manual Update and review job descriptions. Implement Paid Time Off (PTO) program if approved by the Common Council in 2012. Update Election Equipment – voting booths Simplify applications for Conditional Use Permits, Variances and Rezoning Transition Cemetery Records to the Public Works Administrative Assistant


General Government: Elections

54

PROGRAM DESCRIPTION: All elections are administered by the Clerk and all voting records are maintained by the Clerk. The Clerk follows federal and state laws related to elections. PRODUCTS AND SERVICES PROVIDED:

Administers elections, which includes providing candidate information, voter registration, verification and updating of voter records, assistance with absentee voting, and election inspector training.

Educate voters on the voting process and general election information.

FINANCIAL SUMMARY: Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel expense 27,059 37,426 26,817 24,584 13,460 -45.25%Materials expense 3,335 6,882 3,765 9,750 5,000 -48.72%

30,394 44,308 30,582 34,334 18,460 -46.23% STAFFING ANALYSIS AND EXPENSES:

Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


City Clerk 312 0.15 15% 7,344 3,217 Administrative Assistant 156 0.08 10% 2,532 366

468 0.23 9,876 3,583



Actual 2011


2012 Estimated

2013 Estimated

Population 5,546 5,548 5,548 5,546 5,550 Registered Voters 3,227 3,080* 3,306 3,100 3,150 New Registrants 106 45 250 125 50 Number of Elections 4 2 6 4 2 Total Votes Cast 3,238 1,752 6,034 3,500 1,900 Number of Absentee Ballots 395 172 532 450 350 *State of Wisconsin Government Accountability Board (GAB) conducted a four-year maintenance purge of inactive voters. 2012 SIGNIFICANT ACCOMPLISHMENTS:

Administered six elections. Provided election staff orientation and training as required by law. Provided additional training to Milton election staff and surrounding communities regarding new election

laws as they relate to voter ID regulations.

2013 OBJECTIVES: Administer two elections. Continue to implement HAVA and SVRS election requirements. Continue securing more pollworkers. Remain certified for elections as clerk by attending educational classes. Educate voters on absentee voting and other election changes. Continually analyze the election operations to ensure a positive experience at the polls for Milton

residents.


General Government: Assessor

55

PROGRAM DESCRIPTION: The assessor is in charge of determining equitable assessments on individual properties, which will result in fair distribution of property taxes. In 2009 the City of Milton had a full-value maintenance contract with Accurate Appraisal, LLC. This means that all properties in the City of Milton received an updated assessed value instead of waiting to conduct a total revaluation of properties. During the budget process it was determined for 2011 to again have full value maintenance. The Clerk maintains copies of all assessment records at City Hall. PRODUCTS AND SERVICES PROVIDED:

Accurate Appraisal, LLC. has a toll-free number to take all calls relating to assessments (1-800-770-3927) New and remodeled properties received an updated 2010 assessment. All properties that acquire a building permit for a project and new construction are inspected by the

assessor during that year. Full-value maintenance will be provided in 2012. Maintain an online assessment database.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Contracted Services 31,120 11,696 29,132 30,000 30,000 0.00%

31,120 11,696 29,132 30,000 30,000 0.00% EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:


Accurate Appraisal LLC mailed notice of assessment letters in early spring notifying property owners of Open Book.

Open Book was held by Accurate Appraisal, LLC on June 6 and June 7, 2012. Residents that questioned their assessment were able to meet with an Appraiser and review the adjustments.

Board of Review was held on June 27, 2012. 2013 OBJECTIVES:

Accurate Appraisal to perform full-value maintenance. Inspections will be done on properties that were issued a building permit for new construction, additions

or renovations. Open Book and Board of Review will be conducted timely. Provide education to property owners and residents on assessment procedures and how to stay positive

in a struggling real estate market.


Actual 2011

Actual

2012 Actual as of

9/27/12

2012 Actual

2013 Estimated

Assessed Value 365,850,700 35,6221,900 339,442,200 339,442,200 Assessment Ratio 98.90% 98.62% 97.55% 97.55% 100% Number of Real Property Accounts

2,307 2,306 2,306 2,308 2,310

Number of Personal Property Accounts

201 192 192 200 205


General Government: Other General Government

56

PROGRAM DESCRIPTION: The accounts recorded in personnel expenses include: unemployment compensation, workers compensation insurance, and cash payments by the city for retired employee health and dental insurance. The amounts shown in material and supplies represent property insurance, contingency, and other government expenses which cannot be directly attributed to individual departments. FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel expense 68,014 67,204 82,011 92,300 73,169 -20.73%Materials expense 103,250 82,931 133,183 192,006 184,400 -3.96%

171,264 150,135 215,194 284,306 257,569 -9.40%


Public Safety: Police

57

PROGRAM DESCRIPTION: The Milton Police Department is responsible for providing 24 hour police services and protection in the City of Milton. The Department employs eleven full-time and four part-time police officers and two full time support staff, one of which also serves as a ½ time municipal court clerk. The police department emphasizes the well known concept of community policing which is reflected in our organizational structure and enforcement philosophy. We believe in the critical importance of partnering with our community to identify and solve community problems so that we can maintain and enhance the quality of life in Milton. The Department consists of three different programming areas, each with specialized positions which are subsequently then divided into three different shift teams. The programming areas include police administration, the patrol division and the support services division. Police Administration: Police Administration consists of the Chief of Police (Daniel L. Layber) and two (2) Lieutenants. Each administrator is responsible for supervision of a fixed shift or “team” of officers. The Chief of Police is responsible for the organization, control and direction and personnel and resources of the department, budget development and maintenance and under the provisions of Wisconsin State law given authority in matters of operations, discipline, the development and implementation of Department rules and regulations, policy and procedures. The Police Chief is also the direct supervisor for the day team shift of officers.

The Administrative Lieutenant (John Conger) is responsible for coordinating the day to day operations schedule, training and staff development of all employees of the police department. The position also serves as the court-liaison officer to municipal court. The position is further responsible for assisting in budget maintenance, equipment and fleet maintenance. The Administrative Lieutenant is also the direct supervisor of the afternoon team shift of officers, and serves as the public information officer for the department. The position is also responsible for coordinating agency fundraising events for the Crime Prevention Fund and oversees all community outreach programs. The position also oversees the agency’s involvement in the Internet Crimes Against Children Task Force. The Operations Lieutenant (Brad Smith) is responsible for oversight of all policy and procedure development for the organization. The position is further responsible for overseeing the entire field training program including supervision and policy development in our field training program. The Operations Lieutenant is also the direct supervisor of the night shift team of officers. The position also is responsible for overseeing the agency’s participation in the Rock County Special Investigation Unit.

Patrol Division: The patrol division is made up of three (3) teams of officer deployment. Officers are deployed in permanent shifts which make up the day team, the afternoon team and the night team. The day shift team has 5 officers and the afternoon and night shifts each have 3 officers respectively. (Numbers are including their direct supervisor). Each shift has Officers with specialized training designed to enhance the service of the police department to our residents. A breakdown of each shift team and specialized training is provided below:

Day Shift Team (4 Full-Time Sworn Officers) Detective (Ryan Justice)-Full time detective position who is responsible for follow-up on all criminal investigations reported to the patrol division from all 3 shifts. The position also serves as our agency Internet Crimes Against Children (ICAC) task force representative. The position is also the shift’s field training officer, in addition to regularly assigned duties. Patrol Officer (Jim Schumacher)-this position is a regular patrol officer position. Officer Schumacher conducts salvage inspections upon behalf of the department and also serves as our part time liaison with the middle school and is a certified firearms instructor. Training Officer (Mike Chesmore): This position is responsible for coordination of mandatory use of force training for the police department. In addition to their regular assignment in the patrol division, the position is responsible for coordinating firearms qualification, vehicle operations course certification and other use of force issues including policy development as it relates to training and certifications. Police School Liaison (Jim Martin)-this position serves as the direct liaison between the Milton School District and the City of Milton Police Department. The Milton School District serves a student population of



58

over 3,600 students and 400 staff members. The position is responsible for investigating incidents involving juveniles that take place on school property, follow-up with incidents taking place involving youth from the school, as well as providing proactive programming and presence during the school day and security for co-curricular events. The position is a cost-shared position with ½ of the position salary expense paid for by the School District of Milton. The 5th full-time officer and direct supervisor for the day shift team of officers is the Chief of Police.

Afternoon Shift Team (3 Full-Time Sworn Officers)

Patrol Officer/Evidence technician (Ryan Spangler): This position is responsible for responding to calls for service on the afternoon team of officers. The position is also our evidence technician on the afternoon shift team, and coordinates with regional partners to log in and ensure proper accounting and disposal of items dropped off at our prescription drug box drop off. Patrol Officer/Evidence Technician (Kyle Johnson): The position is responsible for working with the Operations Lieutenant in managing evidence collection and property room management at the Police Department. Several thousand pieces of evidence and property are collected and processed at the police department every year. The position ensures that everything from found bicycles to DNA collection is processed in conjunction with industry best practices. The position performs this assignment in addition to their regular assignment in the patrol division. The third/fourth full-time officer and direct supervisor for the afternoon shift team is Administrative Lt. Conger.

Night Shift Team (3 Full-Time Sworn Officers)

Patrol Officer (Kevin Arneson): This position is a regular patrol officer specifically assigned to traffic and alcohol related incident enforcement on the night shift. Patrol Officer (Megan Breckling): This position is responsible for responding to calls for service on the afternoon and night shift team of officers. Officer Breckling is on probation until January of 2013 and she currently is responsible for coordinating the efforts of the neighborhood watch program. The third full-time officer and direct supervisor for the night shift team is Operations Lieutenant Smith.

Support Services Division (2 Full-Time Civilian Employees)

Support Services Manager (Becky Sexe): This position is responsible for coordinating the dictation and oversight of all records and records management at the Police Department. The department processes over 10,000 records annually, ranging from full incident criminal arrests to written warnings. Proper processing is coordinated with Rock County’s shared records management system and the routing of all those records to various agencies requiring them such as the DA’s office, health and human service departments and outside agency requests are processed through this position. The position also coordinates and supervises our Crossing Guard program. All equipment purchases, payroll, personnel issues, budget development and maintenance, answering non-emergency telephone during business hours and processing walk in complaints are all among the many responsibilities of this position. Municipal Court Clerk (Kris Klubertanz): ½ of this full-time position is responsible for processing all of the records associated with Milton Municipal Court. The position processes municipal citations issued by officers, coordinates the court schedule and docket, handles all inquiries from citizens regarding municipal court related matters, is the direct liaison between the municipal court and the department and also manages records associated with fine collection. Municipal court activity is only ½ of this busy position description, as the other ½ position budgeted to the police department also assists with day to day police operations which include answering non-emergency phone calls for service, walk-in complaints, report dictation and records management.



59

Code Enforcement (1 half time employee) Part time Officer Laura Hauser serves in this position as our Code Enforcement Officer and works primarily on the day shift. Officer Hauser also functions as our property room manager and prescription drug drop box coordinator. In addition Laura is assisting our agency with the accreditation process. PRODUCTS AND SERVICES PROVIDED: Twenty-four hour a day police coverage, three-hundred and sixty-five days a year. Patrol areas of the city by squad cars, bicycle and foot. Identify and apprehend violators of state and local laws and municipal ordinances and take appropriate

problem solving action as specified by State law, rules and regulations and policies and procedures of the Milton Police Department.

Provide assistance and security to those who live, work or visit the City of Milton including security checks of businesses and residences, school zone patrol, vacation checks of resident homes while they are on vacation.

Mediate disputes between family members, neighbors and others. Provide security at School District co-curricular events, the homecoming parade, the 4th of July parade

and festivities. Investigate all traffic complaints, traffic accidents and complete traffic accident reports for the Wisconsin

Department of Transportation. Provide the five (5) Milton Schools with a Police School Liaison Position. The position is shared in cost

between the City and School District of Milton. Position provides proactive presence in schools and is responsible for preventing and investigating juvenile crime and providing security at co-curricular events.

Assist the City/Town of Milton Fire Department as requested on emergency medical calls for service. Coordinate scheduling and training of crossing guard program. Conduct several hundred background investigations and background checks on applicants for park

permits, alcohol licensed server applications and pre-employment background investigations for other City departments.

Assist in the processing of several hundred municipal citations through municipal court. Provide the following proactive programs:

o Citizens Academy o Annual Law Enforcement Community Recognition Dinner o Neighborhood Watch o Assist with Business Watch program o Bicycle Helmet Awareness Program o Public Safety Fair o Boater Safety Program o Anti Bullying Programs o National Night Out

Cops and Kids “Can Do Good” Food Drive Program Municipal code violation enforcement. Traffic enforcement on all city owned roadways and two state highways that run through the City of Milton Responding to and processing an average of 25 calls for service per day or just over 8867 calls for

service annually. City facilities security - secure park bathrooms and park checks after citizen rental.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change


916,767 1,038,571 1,018,579 1,036,490 1,067,845 3.03%



60


Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


Police Chief 2,080 1.00 100% 71,400 7,726 Police Lieutenant 1,872 0.90 90% 56,123 18,303 Police Lieutenant 2,080 1.00 100% 62,358 20,157 Administration 1,768 0.85 85% 34,805 17,294 Administration 312 0.15 15% 5,460 1,107 Police Officer 2,080 1.00 100% 56,680 29,607 Police Officer 2,068 1.00 100% 56,701 29,629 Police Officer 2,068 1.00 100% 56,160 29,477 Police Officer 2,068 1.00 100% 53,581 18,941 Police Officer 2,068 1.00 100% 53,581 18,941 Police Officer 2,068 1.00 100% 53,581 18,242 Police Officer 2,068 1.00 100% 55,578 18,932 School Resource Officer 2,080 1.00 100% 46,758 21,646 Part-Time Police Officer 100 0.05 100% 1,892 145 Part-Time Police Officer 63 0.03 100% 1,000 198 Part-Time Police Officer 105 0.04 100% 1,987 393

24,948 12.03 667,645 250,738


Performance Measures (UCR Stats.)

2010 Actual

2011 Actual

2012 Actual as of

9/13/12

2012 Estimate

2013 Estimate

Theft Incidents (incl. MV & Burglary) 80 142 103 118 110 Domestic Violence Incidents 35 30 25 29 29 Drug Arrests 8 23 17 21 15 Clearance Rate for Part I Offenses Violent Crimes

100% 100% 100% 100% 100%

Clearance Rate for Part I Offenses Non-Violent Crime

45% 44% 51% 51% 51%

NOTE: Clearance Rate is the number of reported crimes divided by the number of arrests

Clearance Rates: Comparing Milton PD to the State Averages (2010) State Average Milton PD Average Violent (Part I) Crime 50% 100% Non-Violent (Part II) Crime 25% 45%



61

2012 SIGNIFICANT ACCOMPLISHMENTS: Maintained a 100% clearance rate for violent crimes Maintained a 45% property crime clearance rate Increased Community Outreach Programming Partnered with RCSO to teach the Rock County Area Law Enforcement Citizens Academy Hosted the Rock County National Night Out event attended by several thousand citizens of Rock County Partnered with Milton School District to form the “Bully Patrol” to monitor student behavior on city streets

in the areas surrounding Northside school staffed by Milton High School students Continued Bicycle Helmet Awareness programming Hosted Milton Public Safety Fair Added two neighborhood watch programs Implemented the Crime Alert Network in the Milton area Implemented written evaluation of police staff

2013 OBJECTIVES:

Maintain violent crime clearance rate above 90%. Maintain property crime clearance rate above 40%. Increase the number of surveillance cameras in areas of the city experiencing high crime rates Increase community outreach programming Continue to encourage participation by individuals and businesses in the Crime Alert Network Research establishing a modified Police Explorer Program for Milton PD Add neighborhood watch program areas in the City. Continue to achieve Police Department accreditation Implement new record management system (Spillman) Provide concealed carry weapon classes


Public Safety: Code Enforcement

62

PROGRAM DESCRIPTION: In 2010, code enforcement duties related to public safety were addressed by the Police Department. As part of a Council authorized re-organization of the Department of Public Works, effective January 1st, 2011, all code enforcement duties other than building code violations have been assigned to the Police Department. PRODUCTS AND SERVICES PROVIDED:

Code Enforcement Officer follows up with complaints pertaining to all code violations. Code Enforcement Officer is responsible for the Evidence Room at the Police Department and

coordinating the Prescription Drug Drop Box. Also assists with the accreditation process for the police department.

FINANCIAL SUMMARY:

Budget

2009 2010 2011 2012 2013 %

Personnel expense - - - 20,120 20,660 2.68%Materials expense - - - 4,000 4,000 0.00%

- - - 24,120 24,660 2.24%

Actual


Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


Code Enforcement Officer 1,040 0.50 100% 17,243 3,414

1,040 0.50 17,243 3,414


Officer Laura Hauser made 140 contacts for code enforcement items such as junk vehicles, parking complaints, pool fence violations, grass complaints, trash, and more.

Officer Hauser has also had 10 contacts for long grass/weed violations. (Drought moved these numbers down dramatically in 2012.)

40 written warnings for mowing grass into street, violators subsequently required to remove from street. 10 landlord contacts pertaining to new ordinance, with two arrests. Most landlord contacts were positive in nature with voluntary compliance the rule rather than the

exception. Many contacts with renters who were advised to contact the landlord with written requests for repairs (many times the landlord was not aware of the problem).

2013 OBJECTIVES:

Continue implementing Ordinance #335 that adopted portions of the Wisconsin State Statutes as they relate to rental housing.

Continue making contacts regarding code violations. Research houses in need of painting ordinances that other departments use and seek implementation if

appropriate.


Public Safety: Fire/EMS

63

PROGRAM DESCRIPTION: The City contracts fire protection services emergency response medical services from the Milton/Milton Township Fire Department. The Joint Fire Commission, an intergovernmental body consisting of Milton Township and City of Milton representatives, governs the Fire Department and EMS Division. These two communities share operating expenditures and revenues. The Milton/Milton Township Fire Department contracts with other area municipalities to provide fire protection services and emergency response medical services. PRODUCTS AND SERVICES PROVIDED:

Protect the lives and property of Milton residents and businesses by providing fire prevention and fire suppression services.

Protect the lives and property of Milton residents and businesses by providing advanced life support emergency medical services.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Contracted Services 173,452 164,156 154,285 135,991 139,841 2.83%Unpaid Ambulance Bills - 16,051 9,854 10,000 13,000 30.00%

173,452 180,207 164,139 145,991 152,841 4.69% EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:


Actual 2011


2012 Estimate

2013 Estimate

Training Hours 2,236 2,507 1,359 2,500 2,500 Calls for Service 812 811 580 910 850 Inspections 676 676 507 676 676 Hours of Service Given to Dept. 46,950 34,008 22,950 50,000 50,000 2012 SIGNIFICANT ACCOMPLISHMENTS: Maintained membership above 35 persons for one year Had the lowest fire loss report for the last 10 years Replaced our 25 year old ladder truck and 25 year old engine with a one year old quint. Refurbished our eleven year old ambulance and replaced the chassis with a 2012 Ford

saving about $ 40,000. 2013 OBJECTIVES:

Continue to recruit and maintain staffing levels to provide service to the community Improve rural ISO rating Develop training resources countywide to improve mutual aid responses Develop student internship program for additional personnel suppo0rt Provide additional resources for the community through cooperative efforts


Public Safety: Building Inspection

64

PROGRAM DESCRIPTION: The Building Inspector enforces the proper construction techniques for the City of Milton residents and businesses as well as follows and enforces state codes and local ordinances in a timely, cost efficient manner. PRODUCTS AND SERVICES PROVIDED:

Building inspection services. Code enforcement related to building rules & regulations.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change


39,924 26,119 24,254 22,173 23,056 3.98% STAFFING ANALYSIS AND EXPENSES:

Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


DPW Director 166 0.08 8.0% 5,851 1,670 Public Works Admin Assistant 125 0.06 8.0% 2,026 366 LTE Building Inspector 450 0.22 100.0% 7,200 551

741 0.36 15,077 2,587 EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:

2012 SIGNIFICANT ACCOMPLISHMENTS

Raze order completed at property located near the intersection of Elm Street and W. High Street Sent rental enforcement to 14 Division Street for improvements.

2013 OBJECTIVES:

Continue to install address numbers on City buildings. Continue to enforce new sign ordinance regulations. Work with Police Department on bike path areas. Enforce rental inspection ordinance. Enforce site plan and land use violations. Work with Department of Building and Professional services to meet commercial electric inspection

service requirements. Work with City of Janesville or private contractor to meet commercial electric inspection services.


Actual 2011

Actual

2012 Actual as of 9/24/12

2012 Estimated

2013 Estimated

Number of Building Permits 102 72 52 64 72 Permit Fees Collected for Building Permits $15,722 $3,994 $3,041 $3,600 $4,000 Number of Electrical Permits 39 26 20 24 26 Permit Fees Collected for Electrical Permits $2,030 $1,313.85 $939.45 $1,110 $1,400 Number of Plumbing Permits 32 24 17 20 24 Permit Fees Collected for Plumbing Permits $12,717 $5,503 $2,306 $2,721 $5,500 Number of HVAC Permits 46 39 15 30 40 Permit Fees Collected for HVAC Permits $2,406 $1,764 $675 $1,350 $1,800 Number of Misc. Permits *** 14 12 10 13 14 Permit Fees Collected for Misc. Permits *** $3,246 $3,197 $3,004 $3,545 $3,250


Public Works

65

PROGRAM DESCRIPTION: The Public Works Department maintains and constructs safe and efficient streets and right-of-ways in the City. This includes street repair, signage, markings, sweeping and snow removal. It also includes brush removal, cemetery maintenance, and stormwater utility. Public Works also provides recycling services, oversees garbage, refuse, and street lighting and maintains City Hall, Police Department, and the Public Works facilities. PRODUCTS & SERVICES PROVIDED:

Ice and snow removal in parks and City streets during the winter season. Maintenance of City Hall facilities Management of municipal and private sewer, water, storm sewer, and roadway construction Engineering oversight Street and storm drainage maintenance Recycling services Building maintenance Management of City mapping system

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Personnel expense 411,867 370,873 335,636 401,074 390,598 -2.61%Materials expense 6,953 7,558 8,914 329,275 344,301 4.56%


Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


DPW Director 998 0.48 48% 35,104 10,018 Working Foreman 1,290 0.62 62% 32,756 9,289 Public Works Admin Assistant 1,295 0.62 83% 21,015 3,796 Water Works Operator 125 0.06 6% 3,076 1,272 Licensed Asst. WW & WWTP Oper 354 0.17 17% 8,571 4,276 Licensed Asst. WW & WWTP Oper 229 0.11 11% 5,546 2,281 Truck Driver #1 624 0.30 30% 15,263 6,330 Truck Driver #2 1,269 0.61 61% 30,692 15,319 Mechanic 1,352 0.65 65% 32,908 16,352 General Labor 1,290 0.62 62% 30,280 9,369 General Labor 1,581 0.76 76% 33,197 10,703 General Labor (probationary) 541 0.26 26% 10,866 6,033 Seasonal 990 0.48 30% 8,415 644

11,938 5.74 267,689 95,682


Public Works

66



Assisted with the preparation and approval process for the Stormwater Utility that outlines our new DNR requirements, budget, and ordinance.

Completed sidewalk replacement for defective sidewalk areas and unsafe sidewalks as budget allowed. Completed several road construction projects this year that included:

o Neuman Court – overlay of pavement o Hwy 59 water and sewer line installations ahead of future State Highway 26 bypass work.

Worked with Wisconsin Department of Transportation personnel on the construction of streets and highways for the State Highway 26 Bypass project.

Continued to provide staff support and prepare necessary research and reports for the following committees:

o Plan Commission o Public Works o Board of Appeals o Parks & Recreation Commission o Common Council o Personnel & Finance Committee o Zoning Board of Appeals o Janesville Metropolitan Planning Organization

Maintained 36.48 miles (as of January 1, 2012) of street in the City. Assisted with construction coordination of new Public Works Facility. Assisted with Parkview parking lot construction between Greenman Street and College Street. Installed sidewalk at North Goodrich Park. Started succession planning for new employees and adjusted work situations due to illness, injury,

retirements, and contract situations.


Actual 2011


2012 Estimated

2013 Estimated

Street Maintenance Miles of Roads 36.48 36.48 36.48 36.48 36.48 Maintenance Cost Per Mile – Street Supplies, Traffic Signs, Snow Removal (Non-Capital Items)

$4,990.90 $3,530 $4,340 $4,285 $4,528

Snow Removal Snow or Ice Events 29 (14 Full

Plow) 31 (9 Full

Plow) 14 (5 Full

Plow) 32 (12 Full

Plow) 32 (12 Full

Plow) Supply Cost Per Event $1,160 $1,281 $2,264 $1,921 $1,570 Supply Cost Per Year $33,628 $34,724 $31,705 $51,621 $50.250 Capital Cost Tons of Salt Purchased 259.52 tons 400 tons 450 tons Cost of Salt per Ton

$62.27 (state contract)





Tons of Salt Used Per Event 14 12.9 14 12.5 14 Tons of Sand Purchased 277 380 312 665 343 Tons of Sand Used Per Event 9.5 12.7 22 20.8 15 Cost of Sand per Ton $18 16.37 16.37 16.37 16.37


Public Works

67

2013 OBJECTIVES: Evaluate our stormwater requirements and utility to meet the DNR requirements Provide coordination, public involvement, design and construction management for 2012 Public Works

improvement projects. Assist in the negotiations on developer agreements, plan commission approvals, and associated public

infrastructure improvements. Provide construction supervision for various public improvements in private developments. Continue updating the Capital Improvements Five Year Plan. Update and provide assistance in the stormwater utility. Continue to assist other City departments for service needs. Meet DNR requirements for stormwater utility and regulations. Evaluate snow removal process and maintenance requirements for the State Highway 59 area. Repair and maintain sidewalks through budgeted amounts Install new sidewalk to reduce gap areas between lots. Continue to maintain streets – as of January 1, 2012 there will be 36.48 miles of local, collector, and

arterial streets in the City, an increase of 0.20 miles over 2011. Complete scheduled street projects:

o Possible LRIP Projects o Hwy 26 – Townline Road/Parkview Drive construction

Complete the annual report of mileage for the Wisconsin Department of Transportation. Work with the Police Department on establishing a bike path in the City of Milton. Work with the Janesville Metropolitan Planning Organization on Safe Route to Schools grant application. Work with Janesville Metropolitan Planning Organization on planning grant for Hwy 26 bypass traffic

effects on various intersections. Assist other departments with facility needs and updates. Update traffic sign requirements to continue to upgrade to match federal requirements, includes

inventory, management plan, and replacement of signs. Work to finalize jurisdictional transfers on Hwy 59 and Hwy 26 bypass streets. Upgrade training schedules. Prepare for maintenance of Glacial Bike Trail (Hwy 26 area). Apply for future LRIP grants.


Health & Human Services: Cemetery

68

PROGRAM DESCRIPTION: The Milton Cemetery owns and maintains a cemetery located off of State Highway 26 on the northeast side of town. The cost of a burial plot helps cover some of the yearly maintenance costs of the cemetery. Records are maintained at City Hall by the Clerk/Treasurer Department. PRODUCTS AND SERVICES PROVIDED:

Provide the community with a clean and dignified cemetery. Maintain accurate records Keep stones and grounds in good condition through annual maintenance.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change



Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


DPW Director 62 0.03 3.0% 2,194 626

Public Works Admin Assistant 16 0.01 1.0% 253 46

Truck Driver #2 62 0.03 3.0% 1,509 753

General Labor 21 0.01 1.0% 437 141

Mechanic 166 0.08 8.0% 4,050 2,013

General Labor (after 3 years) 42 0.02 2.0% 977 302

General Labor (probationary) 125 0.06 6.0% 2,508 1,392

Seasonal 363 0.17 11.0% 3,086 236

857 0.41 15,014 5,509 EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:


Continued the Community Garden program. Community members are able to rent a 20’ x 25’ plot in the west end of the cemetery for $10 to plant a garden.

2013 OBJECTIVES:

Improve head stone and monument foundation work to help reduce manual weed trimming. Continue community garden program at the west end of the cemetery. Trim trees and shrubs along fence lines for aesthetic purposes. Finish donation bench sitting area from Police Department and Fire Department fundraising softball

game. Develop Capital Improvement Plan (CIP) for the cemetery. Transition cemetery records to the Public Works Administrative Assistant.

Performance Measures

2010 Actual

2011 Actual


2012 Estimated

2013 Estimated

Burial Plot Sales 5 2 13 8 6 Grave Openings 24 20 7 22 22 Cremation Burials 12 5 2 12 6 Foundation Permit 10 10 5 10 10


Culture, Recreation, & Education: Community Organizations & Donations

69

PROGRAM DESCRIPTION: The City donates money every year to a select number of community organizations. PRODUCTS AND SERVICES PROVIDED:

Provide financial assistance to community organizations and facilities to promote the general welfare of the community


2009 2010 2011 2012 2013 % Change

Historical 14,000 12,600 12,600 11,600 11,600 0.00%Gathering Place 10,000 9,000 9,000 9,000 9,000 0.00%4th of July 3,000 2,700 5,700 - 2,500 0.00%Main Hall 575 518 518 - 500 0.00%Schilberg Park - - - - - 0.00%

27,575 24,818 27,818 20,600 23,600 14.56% See the formal funding requests from The Gathering Place, Milton Historical Society, and Milton College Preservation Society.



70



71



72


Culture, Recreation, & Education: Parks, Recreation, & Celebrations

73

PROGRAM DESCRIPTION: The parks program provides for the design, construction, and maintenance of all City parks, which includes over 100 acres of parks and conservation areas. All municipally owned landscape areas of these properties such as right of way, stormwater retention areas, Fire, EMS, Police, Public Library, and Milton Utilities are maintained by this department. Also included is the maintenance and development of the City’s urban forestry program. The Public Works Department is responsible for assisting with maintenance of recreation programs. Youth softball and baseball programs are offered for recreation. The initiative for growth in programming comes directly from citizen requests. Recreation administration is funded by tax dollars in cooperation with the Milton School District and user fees. PRODUCTS AND SERVICES PROVIDED:

Park and recreational facility maintenance and construction. Park facility reservations. Urban forestry planting and maintenance. Maintenance of the City’s park areas, boulevards, and other City owned properties such as the library

emergency services, and utility properties. Maintenance of City playing field surfaces for Milton’s youth and adult recreational programs. Maintenance of the pedestrian trails. Construction and maintenance of ice skating areas. Master planning for neighborhood and community parks. Implementation/construction of park facilities throughout the City. Assist with celebrations such as the 4th of July Festival, High School Homecoming Parade, the Milton

Historical Society’s Arts and Crafts on the Lawn, the MACCIT (Milton Area Chamber of Commerce, Industry, and Tourism) Annual Chicken BBQ, and City departments with other events.

Youth softball and baseball leagues in cooperation with the Milton School District. Volunteer opportunities Coordinate and cooperate with other community sports/recreation providers Assist with field maintenance for programs Promote on City website recreational opportunities

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change


118,068 161,710 165,895 142,071 170,993 20.36%



74


Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


DPW Director 208 0.10 10% 7,313 2,087

Working Foreman 250 0.12 12% 6,340 1,798

Public Works Admin Assistant 31 0.02 2% 506 91

Water Works Operator 21 0.01 1% 513 212

Licensed Asst WW & WWTP Operator 62 0.03 3% 1,513 755

Licensed Asst WW & WWTP Operator 42 0.02 2% 1,008 415

Truck Driver #1 978 0.47 47% 23,912 9,918

Truck Driver #2 395 0.19 19% 9,560 4,771

Mechanic 374 0.18 18% 9,113 4,528

General Laborer (after 3 years) 458 0.22 22% 10,744 3,324

General Laborer (after 1 year) 125 0.06 6% 2,621 845

General Laborer (probationary) 374 0.18 18% 7,523 4,177 Seasonal 1,551 0.75 47% 13,184 1,009

4,869 2.35 93,850 33,930



Actual 2011


2012 Estimated

2013 Estimated

Parks Number of Parks 31 31 31 31 31 Acres of Parkland 130.58 130.58 130.58 130.58 130.58 Number of Park Rentals 58 58 48 55 55 Income From Park Rentals $4,960 $5,315 $4,290 $5,000 $5,000 Acres of Mowed Areas 80.7 80.7 80.7 80.7 80.7 Acres of Areas (Non-Park) 200.144 200.144 200.144 200.144 200.144 Celebrations Amount Donated to Fourth of July Festival

$2,700 $5,700 $2,700 --- $2,500



75

2012 SIGNIFICANT ACCOMPLISHMENTS: Worked cooperatively with community members to strengthen the youth softball and baseball programs. Completed disc golf course at King Park. Assisted Milton Thunder Baseball Association with their grant award from Chevy and Ripken Baseball for

upgrades and repairs to Liberty Park. Installed new playground equipment at Central Park. Repaired and Recommended for re-opening the Ice Skating Rink at Central Park. Helped Coordinate and completed Lamar Park upgrades to the infield, fencing, and dugouts. Implemented the Baseball Field Maintenance Agreement. Installed sidewalk at North Goodrich Park. Planted trees from DNR Forestry Grant. Installed parking lot at Crossridge Park. Worked on easement and installation of dugout at Liberty Park.

2013 OBJECTIVES: Complete a park and urban recreation study which will include a Five-Year Park and Open Space Plan

Update and Compliance Maintenance Annual Report (CMAR). Continue upgrades to existing ball diamonds. Install new park identification signs where needed (Building numbers) (Dog Park) Continue working cooperatively with local service and civic service groups on events and projects. Continue tree plantings in all parks. Assist in the planning process of future additions to our parks system. Complete parks upgrades and projects as approved by the Parks & Recreation Commission and/or City

Council Continue upgrades to the Tails n’ Trails Dog Park. Develop a playground inspection program that meets safety standards in cooperation with the City’s

insurance Company, CVMIC. Apply for applicable grants. Continue to work with volunteer groups, MECAS, and Rock County Sheriff’s Department for maintenance

assistance. Continue prairie seeding program. Work with the Milton School District for youth softball and baseball programs Continue working with the YMCA on the facility development at Crossridge Park. Work with Police Department on bike path areas. Continue Community Garden program. Continue Goodrich Square plans and construction. Continue Goodrich Square splash park plans and construction. Install new playground equipment at Veteran’s Park. Prepare signs for new Glacial River Trail (Hwy 26 Bike Trail). Work with soccer and football clubs on space needs. Develop maintenance plans for capital and regular maintenance needs.


Conservation & Development: Historic Preservation

76

PROGRAM DESCRIPTION: The Historic Preservation Commission has the power to designate historic structures, historic sites, and historic districts within the city limits. Once designated by the commission, such historic structures, sites and districts shall be subject to Section II Article 34 of the City of Milton Code of Ordinances. Historic district designations must be approved by the Common Council. PRODUCTS AND SERVICES PROVIDED:

Maintain and preserve the historical properties within the City’s designated historic districts. Develop the Historic Milton, WI Walking Tour Guide. Actively work for the passage of enabling legislation which would permit the granting of full or partial tax

exemptions to properties it has designated. Cooperate with the state historic preservation officer, and the state historic preservation review board, in

attempting to include such properties designated as historic structures, sites, or districts in the National Register of Historic Places.

Work for the continuing education of the citizens about the historic heritage of this City and the historic structures and sites.

As it deems advisable, receive and solicit funds for the purpose of historic preservation in the city. Such funds shall be placed in a special city account for such purpose.

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2013 % Change

Grants and Donations 2,039 1,143 783 - -

Expenditure 5,488 2,781 1,741 4,041 2,500 -38.13%

Net Impact on General Fund 3,449 1,638 958 4,041 2,500 -38.13%



Printed 500 more copies of the Historic Milton, WI Walking Tour Guide. Awarded a subgrant through the Wisconsin Historical Society for $18,000 to conduct a comprehensive

architectural survey of the entire community to determine historical significance of properties. Awarded a grant through the Milton Fund to install an additional historic plaque in the Milton College

Historic District. Applied for a subgrant through the Wisconsin Historical Society to nominate properties or districts to the

National Register of Historic Places. Started a Historic Walking Tour Program and three tours were held.

2012 OBJECTIVES:

Continue applying for applicable grants in order to promote the historic value and aspects of the City of Milton.

Hold additional walking tours that will highlight various properties. Promote the City’s history.


Actual 2011

Actual


2012 Estimated

2013 Estimated

Tour Guides Printed 1,000 500 500 500 500 Historic Tours -- -- 3 -- 4


Conservation & Development: Planning, Economic Development, and Tourism

77

PROGRAM DESCRIPTION: The City makes a contribution to the Milton Area Chamber of Commerce, Industry, and Tourism (MACCIT) to assist in the City’s economic development. See the formal funding request from MACCIT on the following page. PRODUCTS AND SERVICES PROVIDED:

Comprehensive Plan, Land Division Regulations, and Zoning Ordinance. Plan for the orderly development and re-development of the City and the efficient provisions of municipal

services. Diversify the City’s economic base by attracting new businesses, retaining existing businesses and

assisting their expansion. Provide support to new businesses as available. Promote tourism within the community

FINANCIAL SUMMARY:

Actual Budget

2009 2010 2011 2012 2012 2013 % Change

Personnel expense 6,768 30,182 42,747 27,859 40,185 47,690 18.68%

Contracted Services 12,000 9,900 11,000 883 6,500 6,500 0.00%Materials expense (1,351) 316 - - 5,400 5,400 0.00%

30,078 17,417 40,398 16,430 61,615 59,590 14.41% STAFFING ANALYSIS AND EXPENSES:

Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


City Administrator 125 0.06 6.0% 4,869 1,569

Community Services Manager 1,456 0.70 70.0% 28,552 7,365

Public Works Admin Assistant 104 0.05 5.0% 3,657 1,044

DPW Director 16 0.01 1.0% 253 46

1,699 0.82 37,331 10,024


Met on a monthly basis with the Goodrich Square Steering Committee to work toward implementing the Goodrich Square Master Plan.

Began the process of designating the Crossroads Business Park as a Shovel-Ready Site. Coordinated façade grant applications.

2013 OBJECTIVES:

Assist in the negotiations on developer agreements, plan commission approvals, and associated public infrastructure improvements.

Coordinate the approval process for the various residential expansion areas in the approved comprehensive plan. Work will include negotiating the annexations, developers agreements, and technical standards for the developments.

Enforce sign ordinance regulations and review current provisions in the ordinance as they relate to the State Highway 26 Bypass project.

Assist in the review and development plans for new developments. Review existing conditional use permits. Continue to work to bring more economic development and tourism to the City of Milton.



78



79

ALL OTHER FUND BUDGETS & PERFORMANCE PLANS (NON-GENERAL FUND)


Special Revenue Funds: Refuse & Recycling Services Fund

80

FUND DESCRIPTION: The refuse and recycling fund was established to track the revenues and expenses related to the City’s collection of refuse and recycling. Below is an explanation of the calculation of how the fees have been established. The city also received a recycling grant of $20,871 in 2012 and we are budgeting $20,800 for 2013. In 2011, the City negotiated a new refuse/recycling contract with Johns Disposal located in Whitewater, WI. Johns Disposal gave the City a price quote for the next three years, which is indicated on the graph below. The City had been working with Waste Management since 2006. The historical charges for the fee since the refuse and recycling fund was established are shown below:

Approved Budgeted

2007 2008 2009 2010 2011 2012 2013

per unit 110.40$ 111.60$ 120.13$ 144.73$ 154.95$ 138.87 136.69% increase 5.7% 1.1% 7.6% 20.5% 7.1% -10.4% -1.6%

Below is a further breakout of the per unit approved fee in 2012.

2011 2012 2013 % Change

Trash/recycling pickup fee 132.84$ 144.04$ 147.12$ 2.14%Tipping fee 11.88 - - 0.00%Fuel surcharge/environmental fee 25.78 - - 0.00%Recycling grant-budgeted (15.55) (5.17) (10.43) 101.74%

154.95$ 138.87$ 136.69$ -1.57%


Implemented the new contact with Johns Disposal for Refuse & Recycling Collection.

2013 OBJECTIVES: Continue to evaluate the work of Johns Disposal.

2007 2008 2009 2010 2011 2012 2013

R/R Fee $110.40 $111.60 $120.13 $144.73 $154.95 $138.87 $136.69

$100

$110

$120

$130

$140

$150

$160

Fee

Refuse & Recycling Fee History


Special Revenue Funds: Library Special Revenue Fund

81

PROGRAM DESCRIPTION: The mission of the Milton Public Library is to serve residents by providing access to information and intellectual and entertaining materials in a variety of formats. Special emphasis is placed on popular materials and children’s interests in reading and learning. PRODUCTS AND SERVICES PROVIDED:

Provides high-demand and current materials in a variety of formats for all ages. Offers educational, informational, and recreational programming for children and adults. Promotes literacy in children through book discussions, story times, and toddler programs for parents and

children. Encourages children and adults to develop an interest in reading and learning through the Community

Read and Summer and Winter Reading Programs. Provides community access to the Internet and reference databases with 14 public workstations, Wi-Fi,

and database access from their home or office computer. Provides timely and accurate reference information. Offers free computer classes, author visits, and other adult programs. Provides interlibrary loans of materials not available in RockCat catalog. Offers computer printing and copying services.

FINANCIAL SUMMARY:

Budget

2009 2010 2011 2012 2013 Change

General Fund Support 148,568 191,825 185,741 190,604 198,942 4.37%

Other revenue 66,898 57,952 63,706 58,000 64,400 11.03%

Total Revenue 215,466 249,777 249,447 248,604 263,342 5.93%

Personnel expense 152,896 171,214 174,517 167,363 184,796 10.42%

Materials expense 62,570 78,563 74,930 71,241 61,166 -14.14%

Contracted Services - - - - 9,764 #DIV/0!

215,466 249,777 249,447 238,604 255,726 7.18%

Net change in Fund Balance 10,000 7,616 -23.84%

Fund Balance - Beginning of year - - - - 10,000 #DIV/0!

Fund Balance - End of Year - - - 10,000 17,616 76.16%

Actual

Note: The Library Special Revenue Fund was established in 2012. As of 2013 all revenue other than general fund levy will be maintained in the Library Special Revenue Fund.



82

STAFFING ANALYSIS AND EXPENSES: Approximately 30 volunteers account for an estimated 1,500 hours of work, a value of $15,000 at $10/hour.

Position

Estimated

Hrs

FTE

Equivalent

Individual's

Time spent in


Library Director 2,080 1.00 100.0% 47,736 10,372 Asst Library Director 2,080 1.00 100.0% 36,067 19,578 Senior Library Asst 2,080 1.00 100.0% 29,702 8,935 Library Asst. 1,100 0.53 100.0% 11,484 1,642 Library Asst. 1,074 0.50 100.0% 11,339 1,654 Library Asst. 156 0.08 100.0% 1,632 125 Library Asst. 154 0.07 100.0% 1,925 147 Library Asst. 156 0.08 100.0% 1,130 86

8,880 4.26 141,015 42,539 EXPECTED CITY OUTCOMES AND PERFORMANCE MEASURES:

2006 2007 2008 2009 2010 2011

Total Item Circulation 97,083 99,984 112,637 123,221 125,494 121,021

Circulation Per Capita 17.37 17.67 19.87 21.71 16.32 15.74

Total Library Visits 71,406 72,037 75,330 77,918 78,697 78,458

Total Programs Offered 96 115 139 161 187 223

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

Total Library Visits 2000-2011



83

2012 SIGNIFICANT ACCOMPLISHMENTS: Latest statistics once again rank Milton Public Library as one of the busiest libraries in Rock County.

Milton’s circulation per capita was 15.74 items/person. Hedberg Public Library circulated 14.07 and Beloit checked out 11.81 items/ person.

The Milton Public Library is also a net lender to all other Rock County libraries. This means that not only do we have a high per capita circulation to Milton residents; we also lend out more of our own materials to patrons from other libraries, than our Milton patrons borrow from other libraries. We have a small but high quality, sought-after collection.

The Library increased its collaborations with other community groups this year: additional programs at MAYC and MECAS, new computer classes at the Gathering Place, participation in Milton School District programs, special event with UW-Rock County, and a booth at the Farmer’s Market at Patty’s Plants.

The Library offered 25% more programs to date in 2012. Summer Reading hit a new record: almost 450 participated and we doubled our teen participation. We had our busiest July ever with an average of almost 2,000 visits per week to the library and 11,686

items checked out.

0

50

100

150

200

250

Total Programs 2000-2011

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

Total Circulation 2000-2011



84

The Library added new services to Milton students and teachers: Child Development Days, new teacher packets, grade school Poetry Breaks, Milton Teen’s Top Ten.

2013 OBJECTIVES:

Enhance Youth Services o 1,000 Books Before Kindergarten o Early Literacy Stations o Additional program times for working parents

Increase Adult Services o Promote library services to new residents o Offer 10% more computer training classes o Increase event participation by 5%

Generate Additional Revenue Sources: Mini-Golf Fundraiser, Milton Garden Walk Continue to Improve Online Experience


Debt Service Fund: Summary of Existing Debt

85

FUND DESCRIPTION: The debt service fund of the city is used to account for the payment of debt on all general obligation debt, with the exception of debt issued for Tax Incremental Financing Districts, which act as both capital projects and debt service funds throughout the life of the district. Payments on general obligation debt issued for general government purposes are funded primarily by the property tax levy. The following table is a summary of all debt outstanding and payments for the City and its enterprise funds in 2013:

2013 Debt Schedule

General Fund Debt Due Date Principal Interest Total Note Balance

2005 GO Bonds 2/1/2013 125,000 9,094 134,094 430,000 2005 GO Bonds 8/1/2013 - 7,063 7,063 - 2007 GO Bonds 3/1/2013 210,000 80,400 290,400 3,810,000 2007 GO Bonds 9/1/2013 - 76,200 76,200 - 2007 GO Purpose Bonds 4/1/2013 125,000 68,400 193,400 3,295,000 2007 GO Purpose Bonds 10/1/2013 - 65,900 65,900 - 2010 GO Refunding Bonds 6/1/2013 - 3,470 3,470 - 2010 GO Refunding Bonds 12/1/2013 105,000 3,470 108,470 305,000 2011B GO Bonds 4/1/2013 - 34,168 34,168 1,870,000 2011B GO Bonds 10/1/2013 - 34,168 34,168 - 2011C GO Note 4/1/2013 115,000 12,719 127,719 1,035,000 2011C GO Note 10/1/2013 - 12,144 12,144 -

680,000 407,196 1,087,196 10,745,000

TID #6 Debt

United Ethanol Payment 8/31/2013 59,000 25,094 84,094 568,361 2006 CDA Lease Revenue 4/1/2013 50,000 38,563 88,563 1,680,000 2006 CDA Lease Revenue 10/1/2013 - 37,588 37,588 - 2011A GO Refunding Bonds 5/1/2013 115,000 19,764 134,764 1,360,000 2011A GO Refunding Bonds 11/1/2013 - 19,160 19,160 -

224,000 140,169 364,169 3,608,361

TID #7 Debt

2010 Advance from General Fund 8/1/2013 25,000 1,900 26,900 51,000 2006 CDA Lease Revenue 4/1/2013 25,000 9,818 34,818 420,000 2006 CDA Lease Revenue 10/1/2013 - 9,330 9,330 -

50,000 21,048 71,048 471,000

TID #8 Debt

2011C GO Note 4/1/2013 20,000 2,236 22,236 180,000 2011C GO Note 10/1/2013 - 2,136 2,136 -

20,000 4,372 24,372 180,000

Water Fund Debt

2005 Water Revenue Bond 4/1/2013 - 15,976 15,976 - 2005 Water Revenue Bond 10/1/2013 230,000 15,976 245,976 680,000

230,000 31,952 261,952 680,000

Sewer Fund Debt

Clean Water Fund Loan 5/1/2013 213,232 33,227 246,459 2,203,276 Clean Water Fund Loan 11/1/2013 - 30,295 30,295 - 2005 Sewer Revenue Bond 5/1/2013 105,000 3,833 108,833 105,000 2005 Sewer Revenue Bond 11/1/2013 - 1,943 1,943 -

318,232 69,298 387,530 2,308,276


Debt Service Fund: 2013 Budget Detail

86

Account Description 2009 Actual 2010 Actual 2011 Actual

2012

Budget 2013 Budget % Change

Interest on Investments -$ -$ 1,443$ -$ -$

Bond Proceeds - 670,000 - - -

Installment Contracts 12,055 36,164 24,109 24,109 24,109 0.00%Transfer from General Fund 851,170 1,125,943 911,164 665,006 706,230 6.20%Transfer from Reserve Fund 80,000 - - - - Transfer from Special Revenue 15,800 - - - - Transfer from TID #6 409,446 114,600 114,600 188,100 190,000 1.01%Transfer from TID #7 47,898 - - - - Transfer from Capital Projects - - 103,696 - - Transfer from Water (Enterprise) 29,900 29,300 28,700 28,100 27,500 -2.14%Transfer from Wastewater (Enterprise) 115,347 74,413 71,713 118,940 76,200 -35.93%Transfer from Stormwater (Enterprise) 71,036 70,122 58,295 63,860 64,157 0.47%

Sources of Funds 1,632,652 2,120,542 1,313,720 1,088,115 1,088,196 0.01%

Principal Redemption 805,000 1,715,000 849,500 660,000 680,000 3.03%Interest 614,720 429,836 394,338 426,265 407,196 -4.47%Agent charge - Debt 1,000 403 700 1,850 1,000 -45.95%Cost of Issuance - 19,100 69,182 - - Transfer to General Fund - 13,965 - - -

Breakout of expenditures 1,420,720$ 2,178,304$ 1,313,720$ 1,088,115$ 1,088,196$ 0.01%

Actual Budget

The 2013 budgeted revenue sources only include debt issuances that are commingled (i.e. the issuance included combined uses for utilities, TIDs and/or the general fund. If the Debt was a standalone issuance, the principal and interest payments are included in its respective budgets. The total approved budget includes a levy of $706,230.


Debt Service Fund: Analysis of Future Debt Services & Debt Planning

87

Below is a summary of the remaining City’s general obligation debt service as prepared by our financial advisors, Ehlers and Associates.



88



89

The following analysis provided by Ehlers examines the funding sources of the remaining general obligation debt and provides estimated tax rates on debt service based equalized values.


Enterprise Funds (Utilities): Wastewater Utility

90

PROGRAM DESCRIPTION: The City’s Wastewater Fund is an enterprise fund that provides funding for the City’s sanitary sewer system. Funded through user fees, this fund provides for the construction and maintenance of the sewer system and treatment of wastewater. The construction, maintenance, and treatment functions are the responsibility of the Public Works Department. PRODUCTS AND SERVICES PROVIDED:

Provide for the safe and sanitary collection, treatment and disposal of residential, commercial and industrial sewage generated within the corporate City limits.

Provide for the operation and maintenance of a collection system that is capable of handling peak loads and connecting all customers to the wastewater treatment plant.

Operate and maintain a wastewater treatment facility capable of handling all of the City’s wastewater Provide for the safe disposal of sludge. Maintain a consistent monitoring and testing program to assure safe operations and attainment of effluent

limitations established by the state


2009 2010 2011 2012 2013 % Change

Revenues 1,204,330 1,015,823 411,139 1,001,400 1,021,800 2.04%

Personnel expense 189,302 270,442 99,931 226,788 261,794 14.39%Materials expense 214,079 188,339 56,609 259,325 256,264 -0.43%Contracted services 22,853 30,402 12,829 12,800 15,000 17.19%Debt service * 224,194 170,520 118,174 520,392 458,022 -11.99%Capital expenses ** 96 2,780 16,376 12,315 265,000 2051.85%

650,524 662,483 303,919 1,031,620 1,256,080 21.74%

Change in revenuesand expenses 553,806 353,340 107,220 (30,220) (234,280)

* Debt service in years prior to 2012 do not include principal payments on sewer only debt service payments. ** The actual expenses for capital in the "Actual" columns are not reflective of all cash payments for capital

related items. Items may have been closed out to the balance sheet and are therefore not recorded as an "expense."

The above only examine “cash” related items and do not analyze “non-cash” items such as depreciation.

Cash Balances as of September 30, 2012

Restricted Unrestricted

Replacement 558,010 Checking 86,578

Depreciation 212,985 Money Market 795,428

Bond Reserve 108,500 1 year CD 97,200

Debt service 223,470 -

1,102,965 979,207


Enterprise Funds (Utilities): Wastewater Utility

91

FLOW AND REVENUE EXPECTANCY:

Residential Commercial Industrial

Public

Authority Total

Number of Customers 2,109 211 24 31 2,363 Estimated flow (gallons) 65,218,101 12,071,300 12,266,296 3,972,600 133,545,441 2013 Budgeted $$ 590,000$ 110,000$ 110,000$ 36,000$ 846,000$


Position

Estimated

Hrs

FTE

equivalent

Individual's

Time spent in

Dept Wages Benefits

DPW Director 187 0.09 9.0% 6,582 1,878

Foreman 374 0.18 18.0% 9,510 2,697


Water Works Operator 21 0.01 1.0% 513 212

Licensed Asst. WW & WWTP Operator 42 0.02 2.0% 1,008 503

Wastewater Treatment Plant Operator 2,080 1.00 100.0% 51,272 21,262

Licensed Asst. WW & WWTP Operator 1,768 0.85 85.0% 42,856 17,626

Mechanic 21 0.01 1.0% 506 252

Truck Driver #1 21 0.01 1.0% 509 211

Truck Driver #2 42 0.02 2.0% 1,006 502

General Laborer 187 0.09 9.0% 3,931 1,267

General laborer (after 3 years) 125 0.06 6.0% 2,930 907

General Laborer (probationary) 520 0.25 25.0% 10,448 5,801

Seasonal 132 0.06 4.0% 1,122 86

Util ity Bill ing Clerk 728 0.35 35.0% 12,740 6,869


Assistant to the City Administrator 104 0.05 5.0% 2,039 526

Administrative Assistant 78 0.04 5.0% 1,266 183

City Clerk 104 0.05 5.0% 2,448 1,072

City Treasurer 239 0.12 11.5% 6,745 2,028

6,996 3.36 165,800 66,543

2012 SIGNIFICANT ACCOMPLISHMENTS Implemented Tax Revenue Intercept Program (TRIP) for utility bills and expanded the program to

Accounts Receivable (AR). Gave a one-time sewer credit to utility customers that qualified under certain parameters due to the

drought that occurred over the summer of 2012. Coordinated and completed the Utility Rate Case Study. Evaluated and made recommendations about different utility billing structures for cost savings.

2013 OBJECTIVES: Implement resulting directives from the 2012 Utility Rate Case. Implement potential changes to the utility billing structure. Continue utilizing the TRIP program to collect unpaid utility bills.


Enterprise Funds (Utilities): Water Utility

92

PROGRAM DESCRIPTION: The City’s Water Fund is an enterprise fund that provides funding for the City’s water system. Funded through user fees, this fund provides for the construction and maintenance of the water system and pumping of water. The construction and maintenance functions are the responsibility of the Public Works Department. PRODUCTS AND SERVICES PROVIDED:

Provide quality potable water for residential, commercial, industrial and fire protection purposes at an adequate level of pressure and supply to every customer within the corporate City limits.

Provide and maintain facilities that will assure adequate levels of treatment and purification of the water supply.

Provide for the operation and maintenance of water distribution system.


2009 2010 2011 2012 2013 % Change

Revenues 934,926 931,385 382,507 938,400 974,677 3.87%

Personnel expense 219,732 237,323 99,512 221,533 252,112 13.80%Materials expense 343,533 393,433 82,514 422,155 439,993 2.57%Contracted services 6,015 4,500 10,187 4,600 4,600 0.00%Debt service * 97,306 84,951 51,749 282,470 289,453 2.47%Capital expenses ** 3,107 1,622 98,253 15,513 464,000 2891.04%

669,693 721,829 342,215 946,271 1,443,157 52.51%

Change in revenuesand expenses 265,233 209,556 241,026 (7,871) (468,480)

* Debt service in years prior to 2012 do not include principal payments on water only debt service payments. ** The actual expenses for capital in the “Actual” columns are not reflective of all cash payments for capital

related items. Items may have been closed out to the balance sheet and are therefore not recorded as an “expense.”


Depreciation 185,325 Checking 75,832

Bond Reserve 214,306 Money Market 417,153

Debt service 73,435 1 year CD -

473,066 492,985

Restricted Unrestricted




93

WATER SALES / PUMPAGE: The total number of gallons pumped from September 2010 through August 2011 was approximately 302.7 million. The highest pumpage occurred in July 2011 with 33.4 million gallons, and the lowest occurred in February 2011 with 20.9 million gallons. The following is the anticipated water usage and fixed charges by customer class in 2013. This replicates the usage that had been billed from September 2011 – August 2012.

Residential Commercial Industrial

Public

Authority Total

Number of Customers 2,357 238 31 37 2,663 Gallons Sold 100,161,752 19,189,500 191,691,450 7,446,000 318,488,702

2013 Budgeted $$ 180,000$ 30,000$ 130,000$ 11,000$ 351,000$

FIRE PROTECTION: The following is the anticipated number of customers that will be billed for public fire protection in 2013. This replicates the customer count that had been billed from September 2011 – August 2012.

Residential

Commercial

Industrial

Public

Authority Total

Estimated number of customers 2,111 211 27 27 2,376

2013 Budgeted $$ 208,389$ 24,086$ 5,500$ 5,800$ 243,775$


Position

Estimated

Hrs

FTE

equivalent

Individual's

Time spent in

Dept Wages Benefits

DPW Director 250 0.12 12.0% 8,776 2,504

Foreman 146 0.07 7.0% 3,698 1,049


Water Works Operator 1,893 0.91 91.0% 46,658 19,295

Licensed Asst. WW & WWTP Operator 1,602 0.77 77.0% 38,823 19,369

Licensed Asst. WW & WWTP Operator 42 0.02 2.0% 1,008 415

Mechanic 104 0.05 5.0% 2,531 1,258

Truck Driver #1 21 0.01 1.0% 509 211

Truck Driver #2 42 0.02 2.0% 1,006 502

General Laborer 125 0.06 6.0% 2,621 845

General Laborer (after 3 years) 83 0.04 4.0% 1,954 604

General Laborer (probationary) 416 0.20 20.0% 8,358 4,641

Seasonal 198 0.10 8.6% 1,683 129

Utility Bill ing Clerk 728 0.35 35.0% 12,740 6,869


Assistant to the City Administrator 104 0.05 5.0% 2,039 526

Administrative Assistant 78 0.04 5.0% 1,266 183

City Clerk 104 0.05 5.0% 2,448 1,072

City Treasurer 239 0.12 11.5% 6,745 2,028

6,397 3.09 151,231 64,161



94

2012 SIGNIFICANT ACCOMPLISHMENTS Implemented Tax Revenue Intercept Program (TRIP) for utility bills and expanded the program to

Accounts Receivable (AR). Coordinated and completed the Utility Rate Case Study. Evaluated and made recommendations about different utility billing structures for cost savings.



Enterprise Funds (Utilities): Stormwater Utility

95

PROGRAM DESCRIPTION: The City’s Stormwater Fund is an enterprise fund which was established in August 2009. Funded through user fees, this fund assists in reducing/monitoring pollutants in runoff, enforcing stricter stormwater ordinances that deal with debris being placed in the streets, and wastes (such as oil) being dumped into the storm sewers, and maintaining/replacing aging or unsuitable stormsewer systems, including City-owned detention basins. The maintenance is the responsibility of the Public Works Department.

PRODUCTS AND SERVICES PROVIDED: Maintain the stormwater system.


2009 2010 2011 2012 2013 % Change

Revenues 74,905 222,217 223,183 222,600 251,600 13.03%

Personnel expense 24,314 87,924 70,493 77,945 73,613 -5.56%Materials expense 15,259 24,790 29,518 78,913 77,543 -1.74%Debt service * - 70,122 58,295 63,860 64,157 0.47%

39,573 182,836 158,306 220,718 215,313 -2.45%

Change in revenuesand expenses 35,332 39,381 64,877 1,882 36,287


Unrestricted

Checking 79,227

Money Market 43,141

122,368


STAFFING ANALYIS AND EXPENSES:

Position

Estimated

Hrs

FTE

equivalent

Individual's

Time spent in

Dept Wages Benefits

DPW Director 104 0.05 5.0% 3,657 1,044

Foreman 21 0.01 1.0% 528 150


Water Works Operator 21 0.01 1.0% 513 212

Licensed Asst. WW & WWTP Operator 21 0.01 1.0% 504 252

Mechanic 62 0.03 3.0% 1,519 755

Truck Driver #1 437 0.21 21.0% 10,684 4,431

Truck Driver #2 250 0.12 12.0% 6,038 3,014

General Laborer 42 0.02 2.0% 874 282

General laborer (after 3 years) 83 0.04 4.0% 1,954 604

General Laborer (probationary) 104 0.05 5.0% 2,090 1,160 Seasonal 66 0.03 2.0% 561 43 Utility Bill ing Clerk 416 0.20 20.0% 7,280 3,925 City Administrator 104 0.05 5.0% 4,058 1,307 Assistant to the City Administrator 104 0.05 5.0% 2,039 526 Administrative Assistant 78 0.04 5.0% 1,266 183 City Clerk 104 0.05 5.0% 2,448 1,072

City Treasurer 146 0.07 7.0% 4,106 1,235

2,178 1.05 50,370 20,241


Enterprise Funds (Utilities): Stormwater Utility

96

2012 SIGNIFICANT ACCOMPLISHMENTS

Implemented Tax Revenue Intercept Program (TRIP) for utility bills and expanded the program to Accounts Receivable (AR).

Coordinated and completed the Utility Rate Case Study. Evaluated and made recommendations about different utility billing structures for cost savings.



Capital Projects Fund: Capital Projects Fund Budget

97

FUND DESCRIPTION: Funds in which debt proceeds and capital tax collections are collected for the construction and replacement of city facilities, equipment, and infrastructure. DETAIL BUDGET:

2009 2010 2011 2012 2013

Source of Funds

General property taxes 15,000$ 189,433$ 300,234$ 155,072$ 136,400$

Proceeds from debt issuance - - 3,524,500 - -

Inverstment income 37,161 845 2,195 - -

Donations & contributions - 1,260 - - -

Fund balance applied - - - 50,606 142,500

Transfer from other funds - 272,326 55,278 24,000 20,000

Total Source of funds 52,161 463,864 3,882,207 229,678 298,900

Expenditure

General Govt - 205,839 11,339 5,672 6,000

Public Safety 46,710 78,618 515,314 44,625 80,400

Public Works 1,308,041 419,193 2,266,636 179,381 212,500

Transfers to other funds - - 103,696 - -

Total capital expenditures 1,354,751 703,650 2,896,985 229,678 298,900

Net change in Fund Balance (1,302,590) (239,785) 985,222 - -

Items budgeted not yet expended - 5,000 82,500 142,500 -

Fund Balance - Beginning of Year 1,644,150 336,560 19,275 944,497 934,497

Fund Balance - End of Year 341,560$ 101,775$ 1,086,997$ 1,086,997$ 934,497$

Actual Budget


Tax Incremental Districts (TIDs): TID #6 (Industrial Park)

98

FUND DESCRIPTION: This district includes the Crossroads Business Park on the City’s east side. Businesses in TID #6 include: United Ethanol, Ott Schweitzer, Barron Styles, Cargill, Freedom Graphics, and Penn Color. The district was created in 2003 and amended in 2007. TID #6 BOUNDARY MAP: DETAIL BUDGET:

Actual Budget

2009 2010 2011 2012 2013 % Change

RevenuesTax Increment 637,749$ 719,924$ 725,351$ 786,029$ 826,764$ * 5.18%Computer Aid 3,713 9,941 8,479 7,000 7,000 0.00%Investment Income 982 2,399 3,754 1,400 1,400 0.00%Other 5,500 7,314 2,310 2,300 2,300 0.00%Proceeds from Debt - - 1,590,000 - - 0.00%Transfer from other funds - - - - - 0.00%

Total Revenues 647,944 739,578 2,329,894 796,729 837,464 5.11%

ExpensesEconomic Development - - - - 9,000 0.00%Debt Service and Related Costs 144,436 414,481 2,005,635 547,379 554,168 1.24%Captial Projects 40,150 820,239 18,464 - - Transfer to other funds - - 7,500 7,500 7,500 0.00%

Total Expenses 184,586 1,234,719 2,031,599 554,879 570,668 2.85%

Net change in Fund Balance 463,358 (495,142) 298,295 241,850 266,796 10.31%Fund Balance - Beginning of Year (65,693) 397,665 (97,476) 200,819 442,669 120.43%

Fund Balance - End of Year 397,665$ (97,476)$ 200,819$ 442,669$ 709,465$ 60.27%

The above does not take into consider projects that have actually occurred in 2012 that were not budgeted during 2012.

N


Tax Incremental Districts (TIDs): TID #7 (Downtown Merchant Row)

99

FUND DESCRIPTION: This is the Merchant Row district which includes the west downtown businesses and extends to John Paul Road. TID #7 was created in 2004. TID #7 BOUNDARY MAP

DETAIL BUDGET:

Actual Budget

2009 2010 2011 2012 2013 % Change

Revenues Tax increment 81,622$ 60,050$ 89,207$ 90,914 97,161 * -6.87% Computer Aid 203 101 233 100 100 0.00% Transfer from other funds - - - - -

Total revenues 81,825 60,151 89,440 91,014 97,261 -6.86%

Expenses

Debt service and related costs 24,375 46,991 56,640 72,615 71,048 2.16% Capital projects 3,936 5,301 231 - - 0.00% Transfer to other funds - - - - - 0.00%

Total expenses 28,311 52,292 56,871 72,615 71,048 2.16%

Net change in Fund Balance 53,514 7,859 32,569 18,399 26,213 -42.47%Fund Balance - Beginning of Year (185,419) (131,905) (124,046) (91,477) (73,078) 20.11%

Fund Balance - End of Year (131,905) (124,046) (91,477) (73,078) (46,865) 35.87%


N


Tax Incremental Districts (TIDs): TID #8 (Downtown Goodrich Square)

100

FUND DESCRIPTION: This is the Parkview Drive business district which includes the commercial properties along the State Highway 26 corridor from Madison Avenue to Crossridge Park. TID #8 was created in 2007. “Goodrich Square” is the name that was given to this area during the development of a plan for the district in 2010.

DETAIL BUDGET:

Actual Budget

2009 2010 2011 2012 2013 % Change

Revenues

Tax Increment 30,941$ 756,839$ -$ -$ 27,451$ 0.0% Computer Aid - 10,264 9,568 9,000 8,500 5.6% Investment Income - 1,115 2,725 250 250 0.0% Grant Income - 15,000 - - - 0.0% Other - 1,750 3,500 - - 0.0% Transfer from other funds - - - - - 0.0%

Total Revenues 30,941 784,968 15,793 9,250 36,201 -291.4%

Expenses Debt Service and Related Costs - - 1,977 - 24,373 0.0% Captial Projects 8,296 44,574 91,761 247,000 10,000 96.0% Transfer to other funds - 303,429 7,500 7,500 10,500 -40.0%

Total Expenses 8,296 348,003 101,238 254,500 44,873 82.4%

Net Change in Fund Balance 22,645 436,965 (85,445) (245,250) (8,672) 96.5%Fund Balance - Beginning of Year 30,199 52,844 489,809 404,364 159,114 60.7%

Fund Balance - End of Year 52,844 489,809 404,364 159,114 150,442 5.5%


TID #8 BOUNDARY MAP

N

SUPPLEMENTAL INFORMATION


Data and Statistics: Assessed & Equalized Value History

101

Year Assessed Value Equalized Value 2003 230,995,781 245,106,100 2004 238,563,765 262,605,400 2005 242,298,623 292,822,800 2006 309,133,463 308,331,800 2007 338,360,500 354,834,500 2008 364,100,400 382,518,300 2009 364,301,200 374,462,600 2010 365,850,700 369,539,700 2011 356,221,900 363,715,700 2012 339,442,200 345,979,700

‐

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

400,000,000

450,000,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Assessed To Equalized Value

Assessed Value

Equalized Value


Data and Statistics: Mill Rate & Levy History

102

Year

Municipal

Mill Rate City Tax Levy

2003 7.42 1,713,150

2004 7.44 1,773,998

2005 7.35 1,781,605

2006 5.99 1,851,897

2007 5.78 1,957,411

2008 6.70 2,210,790

2009 6.99 2,377,581

2010 7.11 2,356,105

2011 7.68 2,466,968

2012 8.09 2,457,417

The levy decreased in 2009, as a result of using $241,000 of fund balance to correct the TID #8 valuation error.

$0.00

$2.00

$4.00

$6.00

$8.00

$10.00

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Municipal Mill rate

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

City Tax Levy


Data and Statistics: Required Public Notices & Resolutions

103

Principal Taxpayers of 2012

Rank Name Total Assessed Value

1 United Ethanol $12,050,000 2 Freedom Graphics $8,622,700 3 Milton Meadowridge, LLC $5,761,200 4 R & S Real Estate Holdings $4,463,200 5 Cargill $3,835,100 6 Sunset – Jones, LP $3,630,900 7 Air Products $2,979,200 8 Parkview Terrace Partners LLC $2,778,700 9 Chambers Land & Cattle $2,687,300

10 Milton Development $2,400,000

Principal Employers of 2013 Information obtained 2/4/2013

Rank Name Number of Employees

(Regular Full & Part Time) 1 Milton School District 429 2 Freedom Graphics 115 3 Piggly Wiggly 62 4 NEX Performance Films 54 5 Air Products 51 6 Ott Schweitzer 46 7 R & M Manufacturing 45 8 City of Milton 44

T – 9 Cargill 43 T - 9 Riteway Bus Service 43 10 United Ethanol 31



104

RESOLUTION #2012-16

A RESOLUTION ADOPTING A BUDGET, APPROPRIATING FUNDS, AUTHORIZING EXPENDITURES AND LEVYING A TAX THEREFORE BY THE CITY OF MILTON FOR THE FISCAL YEAR ENDING DECEMBER 31,

2013.

WHEREAS, pursuant to Sections 3-30 (A) and 2-801 of the Code of General Ordinances of the City of Milton, and in accordance with Section 65.90 of the Wisconsin Statutes, the City Administrator submitted to the Common Council a Budget containing an estimate of City revenues and expenditures for the fiscal year ending December 31, 2013 and

WHEREAS, the Common Council has reviewed said estimates, proposed Budget and held public hearing(s) thereon;

NOW, THEREFORE BE IT RESOLVED by the Common Council of the City of Milton that: SECTION 1: The Budget for the City of Milton for the fiscal year ending December 31, 2013 as submitted by the City Administrator and as amended and adopted by the Common Council on the 27th day of November, 2012, is hereby ratified. SECTION 2: There is hereby appropriated out of the receipts of the City of Milton for the year 2012, including monies received from the general property tax levy, to the various purposes specified in said adopted City Budget for the purposes therein stated, the following amounts:

Actual Proposed Percentage2012

Budget

2013

Budget Change

Revenue

Taxes

Property tax collections 2,467,968 2,458,417 -0.39%

Tax equivelant 145,000 160,000 10.34%

Other

Special assessments - -

Intergovernmental revenue 1,077,196 1,059,132 -1.68%

Licenses and permits 97,505 100,660 3.24%

Fines, forfeits and penalties 55,000 56,000 1.82%

Public charges for service 24,400 20,900 -14.34%

Intergovernmental charges 79,000 73,000 -7.59%

Interest income 18,805 18,600 -1.09%

Rental income 12,500 6,700 -46.40%

Miscellaneous revenue 15,600 16,000 2.56%

Application of fund balance 74,249 68,438 -7.83%

4,067,223 4,037,847 -0.72%

Expenditures

General Government 780,544 708,438 -9.24%

Public Safety 1,228,774 1,245,346 1.35%

Public Works 734,568 757,955 3.18%

Health and Human Services 21,858 27,853 27.43%

Culture, Recreation, & Education 450,901 449,125 -0.39%

Economic Development 6,500 6,500 0.00%

Transfer to Dect Service 665,006 706,230 6.20%

Capital Project Fund 179,072 136,400 -23.83%

4,067,223 4,037,847 -0.72%



105

SECTION 3: There is hereby levied a City tax in the total amount of Two Million, Four Hundred Fifty-Eight Thousand, Four Hundred Seventeen ($2,458,417) for all purposes on all taxable real and personal property within the City of Milton as returned by the City Assessor for the year 2012, for the uses and purposes set forth in the City's 2013 Budget. SECTION 4: The City Treasurer is hereby authorized and directed to spread this tax on the current tax roll of the City of Milton. SECTION 5: Thereby and hereby is levied a gross tax for the year 2013 for taxable real and personal property within the City of Milton at the rate amount of $8.09 per thousand dollars of assessed valuation. SECTION 6: This resolution shall take effect forthwith. Adopted this 27th day of November 2012 APPROVED: ______________________________ Thomas H. Chesmore, Mayor ATTEST: ______________________________ Michelle Ebbert, City Clerk APPROVED AS TO FORM: ______________________________ Mark Schroeder, City Attorney Proposed by: City Administrator Prepared by: City Administrator


Glossary/Definitions/Acronyms

106

Administration The City of Milton department that is responsible for implementing Common Council policies. The administration department is headed by the City Administrator who is appointed by the Common Council. The City Administrator approves all personnel appointments, directs the work of the City departments, ensures enforcement of laws, and makes recommendations for Council consideration. Accrual Basis of Accounting Revenues such as user fees are recognized in the accounting period in which they are earned, expenses are recognized in the period incurred. Unbilled receivables are not recorded as the amount is not material. Agency Fund A fund used to account for assets held by the City as an agent for other organizations. Amortization Accounting procedure that gradually reduces the cost value of a limited life or intangible asset through periodic charges to the Statement of Activities. Annual Budget A statement of planned City expenditures that match with expected City revenues for a one-year period. Appropriation An authorization made by the Common Council, which permits officials to incur obligations against and to make expenditures of governmental resources for specific purposes. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Assessed Valuation A valuation set upon real estate and certain personal property by the City’s assessor for a basis for levying property taxes. Assets Property owned by a government which has a monetary value. Balanced Budget A plan of financial operation where total revenues match total expenditures. It is a goal of the City to propose and approve a balanced budget annually. Bond (Debt Instrument) A written promise to pay a specified sum of money (called the principal amount or face value) at a specified future due date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (called the interest rate). Bonds are typically used for long-term debt to pay for specified capital expenditures. The difference between a note and a bond is that the latter is issued for a longer period (over 10 years) and requires greater legal formality. Budget Adjustment A legal procedure requiring Board action to revise a budget appropriation. CAFR Comprehensive Annual Financial Report. The Governmental Accounting Standards Board requires this report as a matter of public record. Capital Expenditures Expenditures resulting in the acquisition of fixed assets.



107

Capital Project Fund A fund used to account for the acquisition or construction of major capital facilities other than those financed by proprietary funds. The City of Milton capital project funds are: Tax Incremental District No. 6, Tax Incremental District No. 7, Tax Incremental District No. 8, Tax Incremental District No. 5, and Capital Improvements. Cash vs Non-Cash Cash is an asset representing U.S. dollars in investment instruments. Non-Cash is a financial term used in determining operating income on an accrual basis for enterprise funds but does not affect the inflow and outflow of cash. Depreciation is the only identified non-cash item in the summary tables of the City of Milton Budget. Depreciation is identified in the account detail portion of the budget. Charge for service User charge for services provided by the City. Clerk/Treasurer Department The department of the City of Milton that is responsible for maintenance of all records of the City, as well as elections, assessments and insurance coverage. The department is also responsible for accounting for all City financial transactions, administering bond indebtedness, investing idle funds, and preparing the City’s annual financial reports. Comprehensive Plan A defined land use and zoning plan that was developed and placed into Milton’s City ordinances. Debt A financial obligation resulting from the borrowing of money. Debts of governments include bonds, notes, capital leases and land contracts. Debt service Amount necessary for the payment of principal, interest and related costs of general long-term debt. Debt Service Fund A fund used to account for the payment of principal and interest on various types of general obligation debt other than those payable from proprietary funds. Deficit The excess of an entity’s liabilities over its assets (see fund balance). The excess of expenditures or expenses over revenues during a single accounting period. Department A major administrative subset of the City which indicates overall management responsibility for an operation or a group of related operations within a functional area. Depreciation The systematic allocation of the cost of an asset over its useful life. Enterprise Fund A fund used to account for operations that provide goods or services to the general public and are financed primarily through user charges. The City of Milton enterprise funds are Water, Sewer and Stormwater. Equalized Value The State’s estimate of the full value of property; used to apportion property tax levies of counties, school districts and municipalities among tax districts. Expenditure Use of financial resources for current operations, debt service and capital outlay.



108

Fire Department (Milton) A separate entity within the City that is a joint venture between the City of Milton and the Town of Milton. The Fire Department is responsible for protection of life and property from the hazards of fire, including suppression and prevention. Fixed Asset Long-lived, tangible assets that include infrastructure, buildings, equipment, and improvements other than building and land. Fund An accounting entity with a self-balancing set of accounts containing its own assets, liabilities and fund balance. A fund is established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance The difference between the assets and liabilities of a governmental fund. G. I. S. Geographic Information System. G. I. S. is a computer mapping facility enabling the City to manage resources & plan for the future. It can be used to print maps and reports on demand based on different criteria. GAAFR Generally Accepted Accounting and Auditing Financial Reporting General Fund A fund used to account for basic governmental activities such as general government, public safety, public works, health and human services, leisure activities and development related activities. General Governmental Expenditures A broad category of expenditures that include all funds except proprietary funds. General Governmental Revenues A broad category of revenues that include all funds except proprietary funds General Obligation Bonds (Debt) Bonds that are backed by the full faith and credit of the City. Generally Accepted Accounting Principles (GAAP) Criteria used by auditors to determine if financial statements of the City are fairly presented. GFOA Government Finance Officers Association. A professional organization which provides guidance and training to government accounting, auditing and financial management. Governmental funds Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities - except those accounted for in proprietary and fiduciary funds. In essence, these funds are accounting segregations of financial resources. Expendable assets are assigned to a particular governmental fund type according to the purposes for which they may or must be used. Current liabilities are assigned to the fund type from which they are to be paid. The difference between the assets and liabilities of governmental fund types is referred to as fund balance. The measurement focus in these fund types is on the determination of financial position and changes in financial position (sources, uses and balances of financial resources), rather than on net income determination. The statement of revenues, expenditures and changes in fund balance is the primary governmental fund type operating statement. It may be supported or supplemented by more detailed schedules of revenues, expenditures, transfers and other changes in fund balance. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects.



109

In Lieu of Taxes A contribution by benefactors of City services who are tax exempt, (i.e. certain utilities, non-profit organizations) who chose or must pay a “tax equivalent amount.” Investment Income Income earned on idle funds which are not immediately needed by the City. Intergovernmental Revenue Revenue received from another government in the form of grants and shared revenues. Typically, these contributions are made to local governments from the State and Federal governments and are made for specified purposes. Legal Debt Limit The maximum amount of debt a municipality may incur. It equals five percent of the equalized value of the taxable property in the City. Debt such as revenue bonds and tax increment bonds is excluded. Legal Debt Margin The difference between the legal debt limit and the debt that counts toward the legal debt limit. In other words, the amount of debt that the City may issue before it reaches its legal debt limit. Levy (1)Verb: To impose taxes, special assessments, or service charges for the support of government activities. (2)Noun: The total amount of taxes, special assessments, or service charges imposed by government. Liability Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. Market Value The value of an asset determined by its supply and demand. Miscellaneous Revenues Revenues which are not required to be accounted for elsewhere. Modified Accrual Basis of Accounting Revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences, and pension expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources Non-Cash Refer to Cash vs Non-Cash. Operating Transfer Routine and/or recurring transfers of assets between funds. Other Contractual Services Services rendered to the City by private firms, individuals or other government agencies. Personal Services Items of expenditures in the operating budget for salaries, wages and associated benefits for services performed by City employees.



110

Police Department The department of the City of Milton that is responsible for protection of life and property. The department is made up of sworn officers and support staff. Proprietary Funds Funds that are used to account for a government’s activities that are similar to those found in the private sector. Proprietary funds include enterprise and internal service funds. Public Works Department The department of the City of Milton that provides the maintenance of public facilities. Operations performed by the Public Works Department include:

All engineering related to the design and construction of physical facilities in the City including preparation of plans, supervision and inspection.

This department also oversees that Building Inspection function. Maintenance of streets, including sweeping, traffic signs, signal maintenance, patching, snow removal

and storm sewer maintenance. Recycling activities such as leaf and brush removal. Janitorial duties of all City facilities.

Revenues Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. Salaries Items of expenditure in the operating budget for salaries and wages paid for services performed by City employees. Shared Revenues Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level, with another government or class of government. Special Assessment A levy made against certain properties to defray all or part of the cost of a specific capital improvement that benefits primarily those properties. Special Revenue Fund A fund used to account for the revenues from specific sources. They are usually required by statute, ordinance, or administrative action to finance particular activities of government. The City of Milton special revenue funds include: Park Impact, Park Reservation, Library Special Funds, Senior Center Memorial and Senior Center Fund Raising Street Overlay Resurfacing a street by grinding off the top layer and laying down new asphalt. Streetscapes Beautification of streets through landscaping, raised medians, or street lighting. Stormwater Management Plan A plan required by the State to provide for adequate drainage in the City to prevent flooding problems and to preserve water quality. Stormwater Utility Established August 2009. The utility appears on regular water bills. The fees will help maintain the City’s stormwater system.



111

Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. Tax Increment The amount of tax levied on industrial and commercial land within defined Tax Incremental District boundaries that is generated from incremental value growth compared to a base value. Tax Increment Bonds (debt) Bonds that the City of Milton could issue to finance the economic, industrial and commercial growth projects. Tax Increment Districts A geographic area defined by the local government in accordance with state statutes. The area will be subject to redevelopment as a tax increment project. Tax Increment Financing (TIF) A method of financing by which improvements made in a designated area are paid by the taxes generated from the added taxable value of the improvements. Tax Levy See Levy Tax Rate The amount of tax levied for each $1,000 of valuation. The equalized (full) value tax rate is calculated using the equalized value of the City. The assessed value tax rate is calculated using the assessed value. Unreserved Fund Balance In a governmental fund, the balance of net financial resources that are spendable or available for appropriation.

ATTACHMENTS

General Revenues Budget 2013Fund 100

Acct No Account Description 2009 Actual 2010 Actual 2011 Actual

2012 Actual

thru

10/31/2012 2012 Budget 2013 Budget % Change $$ Change

100‐41110 GENERAL PROPERTY TAXES 2,210,790 2,073,076 2,360,103 2,466,968 2,466,968 2,457,417 ‐0.39% (9,551) 100‐49224 TRANSFER FROM TID #8 ‐ 303,429 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐41130 OCCUPATIONAL TAXES ‐ 1,076 969 1,225 1,000 1,000 0.00% ‐

Total property tax collections 2,210,790 2,377,581 2,361,072 2,468,193 2,467,968 2,458,417 ‐0.39% (9,551)

FUND BALANCE APPLIED ‐ ‐ ‐ ‐ 74,249 68,438 ‐7.83% (5,811)

Application of fund balance ‐ ‐ ‐ ‐ 74,249 68,438 ‐7.83% (5,811)

100‐41112 OTHER REVENUE ‐ MILTON SCHOOLS 99 ‐ ‐ ‐ ‐ ‐ 0.00% ‐

Other taxes 99 ‐ ‐ ‐ ‐ ‐ 0.00% ‐

100‐41310 TAX EQUIVELANT: WATER UTILITY 145,389 155,975 168,200 ‐ 145,000 160,000 10.34% 15,000

Tax equivelant 145,389 155,975 168,200 ‐ 145,000 160,000 10.34% 15,000

100‐42471 WEED CUTTING ‐ 3,600 ‐ ‐ ‐ ‐ 0.00% ‐

Special assessments ‐ 3,600 ‐ ‐ ‐ ‐ 0.00% ‐

100‐43410 SHARED REVENUES 639,152 609,678 644,276 88,193 542,460 562,919 3.77% 20,459 100‐43411 EXPENDITURE RESTRAINT 39,064 58,539 66,265 65,865 65,865 72,835 10.58% 6,970 100‐43420 FIRE INSURANCE 11,021 11,314 11,912 13,049 11,000 12,000 9.09% 1,000 100‐43430 OTHER SHARED TAXES:COMPUTER AI 4,539 3,267 3,775 5,050 3,000 5,000 66.67% 2,000 100‐43520 PUBLIC SAFETY 2,779 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐43521 STATE LAW ENFOR TRAINING GRANT 3,675 1,400 2,340 2,100 2,000 2,000 0.00% ‐ 100‐43522 POLICE GRANTS ‐ DOJ 1,125 ‐ 635 317 ‐ ‐ 0.00% ‐ 100‐43525 FEDERAL/STATE DISASTER AID 30,386 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐43529 AMBULANCE AID ‐ 5,484 4,915 ‐ ‐ ‐ 0.00% ‐ 100‐43530 STATE AID FOR CONNECTING STREE 48,160 47,034 47,002 47,183 47,211 47,262 0.11% 51 100‐43531 STATE AID FOR HIGHWAYS 340,131 378,100 397,400 357,660 357,660 357,164 ‐0.14% (496) 100‐43532 STATE LOCAL ROAD GRANT 27,158 ‐ 34,278 ‐ ‐ ‐ 0.00% ‐ 100‐43533 CARD GRANT‐ DEPT OF TRANSPORT 503 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐43570 STATE AID FOR LIBRARY PUBLIC 53,871 46,146 48,979 55,626 48,000 ‐ ‐100.00% (48,000) 100‐43590 STATE MISC GRANTS 100 ‐ 4,201 ‐ ‐ ‐ 0.00% ‐ 100‐43710 SMARTH GROWTH 3,553 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐43720 ROCK COUNTY LIBRARY GRANT ‐ 625 67 ‐ ‐ ‐ 0.00% ‐

Intergovernmental revenue 1,205,217 1,161,588 1,266,045 635,042 1,077,196 1,059,180 ‐1.67% (18,016)

100‐44110 LIQUOR AND MALT BEVERAGE 9,465 9,715 9,520 9,525 9,500 9,500 0.00% ‐ 100‐44111 OPERATOR'S LICENSE 3,355 4,575 5,355 4,710 5,000 5,000 0.00% ‐ 100‐44120 CIGARETTE LICENSES 1,100 800 800 800 800 800 0.00% ‐ 100‐44130 CABLE TELEVISION FRANCHISE 63,918 67,254 68,983 35,798 60,000 65,000 8.33% 5,000 100‐44150 OTHER BUSINESS LICENSE 258 375 200 270 100 300 200.00% 200 100‐44200 BICYCLE LICENSE 24 7 5 13 5 10 100.00% 5 100‐44210 DOG LICENSE 5,314 5,031 5,295 4,531 4,700 4,500 ‐4.26% (200) 100‐44211 CAT LICENSE 1,111 1,255 814 1,072 600 1,000 66.67% 400 100‐44300 BUILDING PERMITS 6,024 16,070 4,429 4,542 4,500 4,500 0.00% ‐ 100‐44310 ELECTRICAL PERMITS 1,639 2,030 1,404 1,145 1,100 1,100 0.00% ‐ 100‐44320 PLUMBING PERMITS 2,988 8,476 5,496 2,928 4,500 3,000 ‐33.33% (1,500) 100‐44330 HVAC PERMITS 1,740 2,406 2,309 720 1,700 1,000 ‐41.18% (700) 100‐44340 CONDITIONAL USE PERMITS 750 1,500 1,750 1,750 1,500 1,700 13.33% 200 100‐44400 ZONING PERMITS AND FEES 500 750 1,750 1,500 1,500 1,750 16.67% 250 100‐44900 OTHER REGULATORY PERMITS AND F 1,745 2,310 1,915 1,520 2,000 1,500 ‐25.00% (500)

Licenses and permits 99,931 122,554 110,025 70,824 97,505 100,660 3.24% 3,155

100‐45100 CITY SHARE OF FINES & FORFEITU 45,628 59,383 50,380 44,715 54,500 55,000 0.92% 500 100‐45110 COURT PENALTIES AND COSTS ‐ ‐ 120 ‐ ‐ ‐ 0.00% ‐ 100‐45190 OTHER LAW AND ORDINANCE VIOLAT 1,832 1,870 262 1,870 500 1,000 100.00% 500

Fines, forfeits and penalties 47,460 61,253 50,762 46,585 55,000 56,000 1.82% 1,000

100‐46112 OTHER EARNINGS AND GENERAL GOV 6,885 7,024 6,539 1,102 1,800 2,000 11.11% 200 100‐46122 TAX AND TITLE SEARCH FEES 2,375 3,125 2,380 1,830 2,400 2,000 ‐16.67% (400) 100‐46210 POLICE ACCIDENT REPORTS 33 228 240 195 100 200 100.00% 100 100‐46211 POLICE DEPT LICENSE/REG FEES 1,040 1,015 972 586 700 700 0.00% ‐ 100‐46213 POLICE MISC CHARGES 3,013 1,164 967 12,312 600 1,000 66.67% 400 100‐46320 PUBLIC WORKS MISC CHARGES 26,456 14,581 18,507 16,273 12,200 10,000 ‐18.03% (2,200) 100‐46325 SNOW REMOVAL CHARGES 500 4,025 425 ‐ 800 ‐ ‐100.00% (800) 100‐46420 REFUSE AND GARBAGE COLLECTION 10 ‐ ‐ ‐ ‐ ‐ 0.00% ‐

112

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100‐46510 WEIGHTS & MEASURES FEES 2,190 2,190 ‐ ‐ 2,000 2,000 0.00% ‐ 100‐46540 CEMETERY GRAVE OPENING 3,000 2,400 2,000 900 1,500 1,000 ‐33.33% (500) 100‐46543 CEMETERY LOT SALES 14,000 2,500 1,000 7,000 1,500 1,500 0.00% ‐ 100‐46544 CEMETERY FOUNDATION PERMIT 750 500 500 350 400 200 ‐50.00% (200) 100‐46545 CREMATION BURIAL FEES 1,000 1,200 500 300 400 300 ‐25.00% (100) 100‐46710 LIBRARY 11,940 11,182 10,459 ‐ ‐ ‐ 0.00% ‐ 100‐46711 LIBRARY MISC CHARGES 987 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐46720 PARKS 1,325 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐46860 CHARGES FOR FIRE CALL 1,500 1,000 ‐ ‐ ‐ ‐ 0.00% ‐

Public charges for service 77,004 52,133 44,489 40,848 24,400 20,900 ‐14.34% (3,500)

100‐47320 SCHOOL DISTRICT PYMNT FOR PATR 3,483 3,247 16,609 1,731 3,000 3,000 0.00% ‐ 100‐47321 SCHOOL DISTRICT PYMNT FOR LIAS 40,334 63,032 41,923 18,246 51,000 45,000 ‐11.76% (6,000) 100‐47327 SCHOOL PYMNT FOR MIDDLE SCHOOL ‐ ‐ 10,000 10,000 10,000 10,000 0.00% ‐ 100‐47324 MILTON FUND GRANT 1,000 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐47325 CHARGES FOR SUPPORT STAFF 1,500 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐47326 TID ADMIN CHARGES 10,000 10,000 ‐ 15,000 15,000 15,000 0.00% ‐

Intergovernmental charges 56,317 76,279 68,532 44,977 79,000 73,000 ‐7.59% (6,000)

100‐48110 INTEREST ON INVESTMENTS 75,571 42,694 29,182 4,661 12,000 10,000 ‐16.67% (2,000) 100‐48111 INTEREST FROM OTHER FUNDS ‐ ‐ 3,125 2,505 2,505 1,900 ‐24.15% (605) 100‐48112 INTEREST ON SPECIAL ASSESSMENT 2,278 2,989 2,632 4,047 2,000 3,800 90.00% 1,800 100‐48113 INTEREST ON PERSONAL PROP TAXE 1,545 1,950 2,772 1,792 1,500 1,800 20.00% 300 100‐48114 INTEREST ON INVESTMENTS ‐ LIBR 110 60 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48117 DIVIDENDS ON INSURANCE TRUST 7,893 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48118 INTEREST/PENALTIES 202 2,262 1,550 1,124 800 1,100 37.50% 300

Interest income 87,599 49,955 39,261 14,129 18,805 18,600 ‐1.09% (205)

100‐48210 RENT CITY LAND 1,659 ‐ ‐ 800 1,500 1,600 6.67% 100 100‐48211 RENT SHAW BUILDING 29,816 26,677 27,227 7,000 7,000 ‐ ‐100.00% (7,000) 100‐48212 PARK RENTALS 5,415 4,430 5,290 4,465 4,000 4,500 12.50% 500 100‐48213 SHAW MAINT. FUND 8,596 7,796 5,308 ‐ ‐ ‐ 0.00% ‐ 100‐48214 COMM HOUSE MAINT SURCHARGE ‐ 360 ‐ 460 ‐ 600 0.00% 600

Rental income 45,486 39,262 37,825 12,725 12,500 6,700 ‐46.40% (5,800)

100‐48215 MISC REIMBURSEABLE REVENUE 8,038 12,886 4,559 1,000 ‐ ‐ 0.00% ‐ 100‐48300 PROPERTY SALES 55,000 1 353,700 ‐ ‐ ‐ 0.00% ‐ 100‐48400 INSURANCE RECOVERIES 2,934 5,823 17,096 2,335 ‐ ‐ 0.00% ‐ 100‐48500 DONATIONS ‐ TOURISM ‐ 1,400 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48502 EASEMENTS ON CITY LAND 4,300 7,200 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48505 RENT FROM STORMWATER UTILITY ‐ 13,000 13,000 13,000 13,000 13,000 0.00% ‐ 100‐48510 PARKS RECYCLING FEES 652 5,358 8,087 5,483 1,000 3,000 200.00% 2,000 100‐48520 DONATIONS ‐ LIBRARY 100 ‐ ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48530 DONATIONS ‐ PARKS ‐ ‐ 3,300 14,667 ‐ ‐ 0.00% ‐ 100‐48550 CDGB ADMINISTRATION CHARGES ‐ 75 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐48600 CHARTER COMMUNICATION GRANT 1,446 1,429 625 ‐ 1,600 ‐ ‐100.00% (1,600) 100‐48610 HISTORIC PRES. REVENUE & GRANT 1,500 759 396 500 ‐ ‐ 0.00% ‐ 100‐48611 HISTORIC PRESERV DONATIONS 539 406 387 206 ‐ ‐ 0.00% ‐

Miscellaneous revenue 77,029 48,336 401,150 37,191 15,600 16,000 2.56% 400

100‐49224 TRANSFER FROM TID #8 ‐ ‐ 7,500 ‐ ‐ ‐ 0.00% ‐ 100‐49225 TRANSFER FROM TID #6 ‐ ‐ 7,500 ‐ ‐ ‐ 0.00% ‐ 100‐49275 TRANSFER FROM DEBT RESERVE ‐ 13,965 ‐ ‐ ‐ ‐ 0.00% ‐ 100‐49280 TRANSFER FROM YOUTH BASEBALL ‐ 28,252 ‐ ‐ ‐ ‐ 0.00% ‐

‐ 42,217 ‐ ‐ ‐ ‐ 0.00% ‐

4,052,321 4,190,733 4,547,361 3,370,514 4,067,223 4,037,895 ‐0.72% (29,328)

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Mayor/Council

100‐51100‐110 SALARIES 7,049 7,200 7,200 5,400 7,200 7,200 0.00% ‐ 100‐51100‐150 FICA 534 551 551 413 551 551 0.00% ‐ 100‐51400‐110 SALARIES 2,200 2,200 2,200 1,650 2,200 2,200 0.00% ‐ 100‐51400‐150 FICA 95 168 168 126 169 169 0.00% ‐ 100‐51100‐190 COUNCIL TRAINING ‐ ‐ 107 ‐ ‐ ‐ #DIV/0! ‐

Mayor/Council personnel 9,878 10,119 10,226 7,589 10,120 10,120 0.00% ‐

100‐51100‐212 CONFERENCE/TRAINING 434 395 76 285 500 500 0.00% ‐ 100‐51100‐310 OFFICE SUPPLIES 213 280 213 910 300 300 0.00% ‐ 100‐51100‐320 MEMBERSHIPS/SUBSCRIPTIONS 1,388 1,592 1,575 1,595 1,600 1,600 0.00% ‐ 100‐51100‐349 COUNCIL TAPING 600 648 595 240 800 800 0.00% ‐ 100‐51400‐212 CONFERENCE ‐ ‐ ‐ ‐ 200 200 0.00% ‐ 100‐51400‐310 OFFICE SUPPLIES ‐ ‐ ‐ ‐ 100 100 0.00% ‐

Mayor/Council materials expense 2,635 2,914 2,459 3,030 3,500 3,500 0.00% ‐

Mayor/Council Total 12,513 13,034 12,685 10,620 13,620 13,620 0.00% ‐

Municipal Court

100‐51200‐110 SALARIES 4,000 16,080 15,911 12,951 15,984 16,504 3.25% 520 100‐51200‐120 HOURLY WAGES 29,893 23,832 21,941 24,011 29,462 31,178 5.82% 1,716 100‐51200‐125 OVERTIME WAGES 110 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐51200‐150 FICA 2,687 3,003 2,870 2,788 3,554 3,725 4.81% 171 100‐51200‐151 RETIREMENT 3,277 4,113 3,741 2,508 3,138 3,707 18.13% 569 100‐51200‐152 HEALTH/DENTAL/LIFE 6,247 3,622 2,991 2,497 4,124 4,330 5.00% 206

Municipal Court Personnel 46,214 50,650 47,454 44,755 56,262 59,444 5.66% 3,182

100‐51200‐211 POSTAGE ‐ 662 753 ‐ 750 ‐ ‐100.00% (750) 100‐51200‐212 CONFERENCE 1,094 1,294 950 810 1,500 1,500 0.00% ‐ 100‐51200‐241 COMPUTER SERVICES 2,379 3,183 2,715 3,078 3,278 3,366 2.68% 88 100‐51200‐310 OFFICE SUPPLIES 630 513 631 344 650 650 0.00% ‐ 100‐51200‐320 MEMBERSHIPS/SUBSCRIPTIONS 690 765 765 765 765 950 24.18% 185 100‐51200‐811 OFFICE EQUIPMENT ‐ ‐ 1,254 105 700 700 0.00% ‐

Municipal Court Materials 4,793 6,418 7,068 5,103 7,643 7,166 ‐6.24% (477)

Municipal Court Total 51,007 57,068 54,522 49,858 63,905 66,610 4.23% 2,705

Legal

100‐51300‐214 CONSULTING ‐ LABOR ATTORNEY ‐ 17,581 6,397 2,064 7,000 10,000 42.86% 3,000 100‐51300‐215 MUNICIPAL ATTORNEY FEES 38,692 34,365 27,029 20,922 26,200 28,000 6.87% 1,800 100‐51300‐216 COURT ATTORNEY ‐ ‐ 20,108 14,160 22,000 22,000 0.00% (5,600)

Legal 38,692 51,945 53,534 37,146 55,200 60,000 8.70% (800)

Legal Total 38,692 51,945 53,534 37,146 55,200 60,000 8.70% (800)

General Government

100‐51410‐110 SALARIES 74,873 66,191 57,854 44,339 55,108 132,332 140.13% 77,224 100‐51410‐120 HOURLY WAGES ‐ 14,608 11,239 5,491 6,865 28,969 321.98% 22,104 100‐51410‐150 FICA 6,416 6,400 5,115 3,726 4,741 12,340 160.28% 7,599 100‐51410‐151 RETIREMENT 8,027 9,257 6,842 2,940 3,657 10,727 193.33% 7,070 100‐51410‐152 HEALTH/DENTAL/LIFE 6,713 6,194 10,000 8,003 9,492 28,797 203.38% 19,305 100‐51410‐190 TRAINING 495 348 379 307 ‐ ‐ #DIV/0! ‐

General Government Personnel 96,524 102,997 91,429 64,807 79,863 213,165 166.91% 133,302

100‐51410‐210 TELEPHONE 100 262 514 360 600 1,000 66.67% 400 100‐51410‐211 POSTAGE 16 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐51410‐212 CONFERENCE/TRAINING 1,750 1,396 2,291 1,570 2,000 5,700 185.00% 3,700 100‐51410‐215 CONSULTING ‐ ‐ ‐ ‐ ‐ 4,000 #DIV/0! 4,000 100‐51410‐218 AUDIT FEES ‐ ‐ ‐ ‐ ‐ 16,000 #DIV/0! 16,000 100‐51410‐240 EQUIPMENT MAINTENANCE ‐ ‐ ‐ ‐ ‐ 1,500 #DIV/0! 1,500 100‐51410‐241 COMPUTER SERVICES ‐ ‐ ‐ ‐ ‐ 2,500 #DIV/0! 2,500 100‐51410‐242 COPIER LEASE ‐ ‐ ‐ ‐ ‐ 5,500 #DIV/0! 5,500 100‐51410‐310 OFFICE SUPPLIES 95 139 558 347 500 1,000 100.00% 500 100‐51410‐315 PUBLIC NOTICES ‐ ‐ ‐ ‐ ‐ 6,000 #DIV/0! 6,000 100‐51410‐320 MEMBERSHIPS/SUBSCRIPTIONS 1,115 1,493 747 360 1,500 1,300 ‐13.33% (200) 100‐51410‐349 PERSONNEL ACTIVITIES 5,998 5,650 5,621 4,103 5,076 3,000 ‐40.90% (2,076) 100‐51410‐350 PRE‐EMPLOYMENT EXPENSES ‐ ‐ ‐ ‐ ‐ 2,000 #DIV/0! 2,000 100‐51410‐391 LICENSE SUPPLIES ‐ ‐ ‐ ‐ ‐ 100 #DIV/0! 100

General Government Materials 9,074 8,940 9,731 6,740 9,676 49,600 412.61% 39,924

General Government Total 105,598 111,937 101,160 71,547 89,539 262,765 193.46% 173,226

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City Clerk

100‐51420‐110 SALARIES 41,172 41,792 41,517 26,963 42,042 ‐ ‐100.00% (42,042) 100‐51420‐120 HOURLY WAGES 76,576 75,902 77,425 69,597 85,571 ‐ ‐100.00% (85,571) 100‐51420‐125 OVERTIME WAGES ‐ ‐ ‐ 33 ‐ ‐ #DIV/0! ‐ 100‐51420‐150 FICA 8,729 8,549 8,595 7,253 9,763 ‐ ‐100.00% (9,763) 100‐51420‐151 RETIREMENT 12,438 12,973 11,109 5,699 7,530 ‐ ‐100.00% (7,530) 100‐51420‐152 HEALTH/DENTAL/LIFE 23,306 24,480 26,505 17,503 23,259 ‐ ‐100.00% (23,259) 100‐51420‐190 TRAINING 1,733 1,764 1,017 666 2,000 ‐ ‐100.00% (2,000) 100‐51420‐192 TUITION ASSISTANCE 500 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

City Clerk Personnel 164,454 165,459 166,168 127,714 170,165 ‐ ‐100.00% (170,165)

100‐51420‐210 TELEPHONE ‐ ‐ 459 340 500 ‐ ‐100.00% (500) 100‐51420‐211 POSTAGE ‐ 1,624 1,101 ‐ ‐ ‐ #DIV/0! ‐ 100‐51420‐212 CONFERENCE 965 1,489 1,835 469 2,000 ‐ ‐100.00% (2,000) 100‐51420‐215 CONSULTING 14,448 3,666 5,613 750 4,000 ‐ ‐100.00% (4,000) 100‐51420‐218 AUDIT FEES 18,021 16,450 13,300 15,600 16,000 ‐ ‐100.00% (16,000) 100‐51420‐240 EQUIPMENT MAINTENANCE 953 1,244 1,596 1,368 1,500 ‐ ‐100.00% (1,500) 100‐51420‐241 SOFTWARE MAINTENANCE 2,405 2,431 2,457 2,483 2,000 ‐ ‐100.00% (2,000) 100‐51420‐242 COPIER LEASE 3,069 5,287 5,473 5,473 5,500 ‐ ‐100.00% (5,500) 100‐51420‐310 OFFICE SUPPLIES 636 213 632 980 500 ‐ ‐100.00% (500) 100‐51420‐315 PUBLIC NOTICES 7,039 8,736 8,930 3,844 7,000 ‐ ‐100.00% (7,000) 100‐51420‐320 MEMBERSHIPS/SUBSCRIPTIONS 405 295 380 390 400 ‐ ‐100.00% (400) 100‐51420‐391 LICENSE SUPPLIES 57 51 62 ‐ 75 ‐ ‐100.00% (75) 100‐51420‐830 FURNITURE ‐ ‐ ‐ 983 ‐ ‐ #DIV/0! ‐

City Clerk/Treasurer materials 47,998 41,488 41,838 32,680 39,475 ‐ ‐100.00% (39,475)

City Clerk Total 212,452 206,947 208,006 160,394 209,640 ‐ ‐100.00% (209,640)

Elections

100‐51440‐110 SALARIES 8,234 10,962 8,954 5,778 9,009 7,344 ‐18.48% (1,665) 100‐51440‐120 HOURLY WAGES 10,840 15,030 10,047 7,422 9,033 2,532 ‐71.97% (6,501) 100‐51440‐150 FICA 1,474 1,914 1,350 997 1,381 756 ‐45.26% (625) 100‐51440‐151 RETIREMENT 2,027 2,882 1,781 779 1,065 657 ‐38.31% (408) 100‐51440‐152 HEALTH/DENTAL/LIFE 4,484 6,384 4,462 2,609 3,596 2,171 ‐39.63% (1,425) 100‐51440‐190 TRAINING ‐ 254 223 37 500 ‐ ‐100.00% (500)

Elections Personnel 27,059 37,426 26,817 17,622 24,584 13,460 ‐45.25% (11,124)

100‐51440‐211 POSTAGE 110 401 169 ‐ ‐ ‐ #DIV/0! ‐ 100‐51440‐240 EQUIPMENT MAINTENANCE 1,325 2,000 1,109 1,359 1,500 1,000 ‐33.33% (500) 100‐51440‐292 POLL WORKERS 854 2,542 1,252 4,541 4,500 2,000 ‐55.56% (2,500) 100‐51440‐310 OFFICE SUPPLIES 691 1,141 783 1,496 2,000 1,000 ‐50.00% (1,000) 100‐51440‐315 PUBLICATIONS 355 797 452 866 1,750 1,000 ‐42.86% (750)

Elections materials 3,335 6,882 3,765 8,262 9,750 5,000 ‐48.72% (4,750)

Elections Total 30,394 44,308 30,582 25,884 34,334 18,460 ‐46.23% (15,874)

Assessor

100‐51530‐211 POSTAGE 73 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐51530‐215 CONSULTING 29,500 8,000 26,000 26,000 26,000 26,000 0.00% ‐ 100‐51530‐218 CONSULTING‐OTHER 1,547 3,696 3,132 3,113 4,000 4,000 0.00% ‐

Assessor 31,120 11,696 29,132 29,113 30,000 30,000 0.00% ‐

Assessor Total 31,120 11,696 29,132 29,113 30,000 30,000 0.00% ‐

Other

100‐51900‐210 TELEPHONE 5,570 6,745 8,300 9,219 11,500 11,500 0.00% ‐ 100‐51900‐211 POSTAGE 3,699 1,675 2,238 3,823 6,266 6,500 3.73% 234 100‐51900‐310 OFFICE SUPPLIES 6,713 6,419 7,391 4,211 6,500 6,500 0.00% ‐ 100‐51900‐330 VEHICLE OPERATION & MAINT 519 88 235 75 300 750 150.00% 450 100‐51910‐710 ILLEGAL TAXES/REFUNDS (256) 236 1,887 2,329 ‐ ‐ #DIV/0! ‐ 100‐51930‐510 PROPERTY INSURANCE 39,176 35,952 33,134 39,711 36,000 35,064 ‐2.60% (936) 100‐51930‐520 WORKERS COMPENSATION 43,016 34,039 45,961 27,797 42,000 33,690 ‐19.79% (8,310) 100‐51930‐730 UNEMPLOYMENT COMPENSATION 16,684 4,678 5,123 3,605 4,000 4,000 0.00% ‐ 100‐51931‐521 FLEXIBLE BENEFIT EXPENSE 1,132 1,146 1,351 933 1,300 1,400 7.69% 100 100‐51931‐522 RETIRED EMPL HEALTH & DENTAL 23,866 32,019 34,699 22,264 30,000 28,579 ‐4.74% (1,421) 100‐51931‐524 MISC GENERAL EXPENSE 9,358 (2,281) 7,743 63 ‐ ‐ #DIV/0! ‐ 100‐51931‐525 MISC REIMBURSEABLE EXPENSES 5,699 12,202 1 ‐ ‐ ‐ #DIV/0! ‐ 100‐51931‐530 EMERGENCY MGMT TRAINING ‐ ‐ 273 162 2,500 2,500 0.00% ‐ 100‐51940‐525 OPEB LIABILITY FUNDING ‐ ‐ 27,528 720 30,000 30,000 0.00% ‐ 100‐51950‐900 CONTINGENCY 8,066 7,699 20,579 15,708 45,000 45,000 0.00% ‐ 100‐51950‐901 RESERVE FOR DEBT SERVICE ‐ ‐ ‐ ‐ 19,000 16,000 ‐15.79% (3,000) 100‐51950‐902 PAYROLL CONTINGENCY ‐ ‐ 340 5,088 13,500 9,500 ‐29.63% (4,000) 100‐51960‐910 INFORMATION TECHNOLOGY 8,022 9,518 18,411 29,303 36,440 26,000 ‐28.65% (10,440)

Other 171,264 150,134 215,194 165,011 284,306 256,983 ‐9.61% (27,323)

Other Total 171,264 150,134 215,194 165,011 284,306 256,983 ‐9.61% (27,323)

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Law Enforcement

100‐52100‐110 SALARIES 191,924 213,635 195,826 176,542 217,070 226,415 4.31% 9,345 100‐52100‐120 HOURLY WAGES 270,031 300,988 339,105 299,194 384,422 396,645 3.18% 12,223 100‐52100‐121 HOURLY WAGES ‐ CSO 51,298 58,513 31,257 26,580 54,706 44,805 ‐18.10% (9,901) 100‐52100‐122 HOURLY WAGES ‐ PART TIME 29,378 72,629 33,183 1,353 6,074 4,879 ‐19.67% (1,195) 100‐52100‐124 HOURLY WAGES ‐ REIMBURSED 1,400 2,378 1,864 3,646 ‐ ‐ #DIV/0! ‐ 100‐52100‐125 OVERTIME WAGES 23,079 22,413 20,437 21,242 22,648 22,668 0.09% 20 100‐52100‐150 FICA 46,274 51,024 49,099 41,427 52,937 53,775 1.58% 838 100‐52100‐151 RETIREMENT 82,801 94,884 92,875 77,595 100,964 111,868 10.80% 10,904 100‐52100‐152 HEALTH/DENTAL/LIFE 96,498 111,330 96,643 70,975 86,258 92,443 7.17% 6,185

Law Enforcement personnel 792,683 927,794 860,289 718,554 925,079 953,498 3.07% 28,419

100‐52100‐155 VACCINATIONS 80 (25) ‐ ‐ 180 180 0.00% ‐ 100‐52100‐160 RECRUITEMENT EXPENSE ‐ ‐ 12,900 ‐ ‐ ‐ #DIV/0! ‐ 100‐52100‐190 TRAINING 5,064 3,251 3,398 2,549 3,500 3,500 0.00% ‐ 100‐52100‐192 TUITION ASSISTANCE 1,645 250 ‐ ‐ 500 500 0.00% ‐ 100‐52100‐210 TELEPHONE 4,856 5,917 4,777 1,651 2,100 2,100 0.00% ‐ 100‐52100‐211 POSTAGE 513 557 487 81 600 600 0.00% ‐ 100‐52100‐212 CONFERENCE 1,146 1,181 986 1,115 1,200 1,200 0.00% ‐ 100‐52100‐215 CONSULTING 1,750 ‐ 2,000 ‐ ‐ ‐ #DIV/0! ‐ 100‐52100‐220 UTILITIES PUBLIC SAFETY BUILD 13,455 10,921 9,779 6,842 14,900 20,000 34.23% 5,100 100‐52100‐222 ELECTRICITY ‐ SCHOOL FLASH 442 400 ‐ 42 ‐ ‐ #DIV/0! ‐ 100‐52100‐230 STORMWATER UTILITY EXPENSE 41 179 165 124 175 489 179.43% 314 100‐52100‐240 EQUIPMENT MAINTENANCE 2,701 6,319 5,440 2,554 6,400 6,400 0.00% ‐ 100‐52100‐241 COMPUTER SERVICES 4,806 4,947 5,438 3,982 6,758 4,280 ‐36.67% (2,478) 100‐52100‐280 VEHICLE OPERATIONS/MTCE ‐ ‐ ‐ 1,007 ‐ ‐ #DIV/0! ‐ 100‐52100‐293 SCHOOL CROSSING GUARDS 21,981 13,381 12,619 ‐ 14,623 14,623 0.00% ‐ 100‐52100‐310 OFFICE SUPPLIES 3,026 2,340 2,031 902 2,500 2,500 0.00% ‐ 100‐52100‐312 CRIME PREVENTION PROGRAM 700 707 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐52100‐314 FACILITY AND SUPPLIES 1,805 703 1,286 1,131 1,770 1,770 0.00% ‐ 100‐52100‐320 MEMBERSHIPS/SUBSCRIPTIONS 402 455 355 385 455 455 0.00% ‐ 100‐52100‐330 VEHICLE OPERATION & MAINT 14,293 12,278 13,128 11,779 12,000 12,000 0.00% ‐ 100‐52100‐335 VEHICLE‐FUEL 18,750 30,344 32,049 20,634 28,000 28,000 0.00% ‐ 100‐52100‐340 OPERATING SUPPLIES & EXP 4,663 8,658 6,177 3,940 6,000 6,000 0.00% ‐ 100‐52100‐342 OPER EXPENSE‐BLOOD TESTS 500 1,105 725 624 1,000 1,000 0.00% ‐ 100‐52100‐343 OPERATING SUPPLIES ‐ SRO 404 16 397 ‐ 400 400 0.00% ‐ 100‐52100‐392 CLOTHING ALLOWANCE 8,559 5,394 7,962 7,724 7,750 7,750 0.00% ‐ 100‐52100‐396 PROTECTIVE VEST 3,035 835 1,828 ‐ 600 600 0.00% ‐ 100‐52100‐400 REIMBURSEABLE EXPENSE ‐ ‐ 8,518 ‐ ‐ ‐ #DIV/0! ‐ 100‐52100‐700 EQUIPMENT DONATION FUND 431 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐52100‐810 CAPITAL EQUIPMENT 13,534 665 25,845 137 ‐ ‐ #DIV/0! ‐ 100‐52100‐820 SQUAD REPLACEMENT (3,748) ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Law Enforcement supplies 124,834 110,777 158,290 67,201 111,411 114,347 2.64% 2,936

Law Enforcement Total 917,517 1,038,570 1,018,579 785,756 1,036,490 1,067,845 3.03% 31,355

100‐52150‐122 HOURLY WAGES ‐ PART TIME ‐ ‐ ‐ 13,256 16,900 17,244 2.04% 344 100‐52150‐150 FICA ‐ ‐ ‐ 1,039 1,293 1,320 2.09% 27 100‐52150‐151 RETIREMENT ‐ ‐ ‐ 1,487 1,927 2,096 8.77% 169 100‐52150‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Code enforcement personnel ‐ ‐ ‐ 15,781 20,120 20,660 2.68% 540

100‐52150‐291 ANIMAL CONTROL CONTRACT ‐ ‐ ‐ 3,125 4,000 4,000 100.00% 4,000

Code enforcement supplies ‐ ‐ ‐ 3,125 4,000 4,000 100.00% 4,000

Code Enforcement Total ‐ ‐ ‐ 18,906 24,120 24,660 2.24% 540

100‐52200‐215 CONSULTING 172,460 165,019 150,322 119,167 135,991 139,841 2.83% 3,850 100‐52200‐335 VEHICLE‐FUEL‐FIRE DEPT 5,511 6,161 6,548 6,206 ‐ ‐ #DIV/0! ‐ 100‐52201‐335 VEHICLE‐FUEL‐FIRE DEPT‐revenue (4,519) (7,024) (2,585) (2,543) ‐ ‐ #DIV/0! ‐

Fire Protection 173,452 164,156 154,285 122,829 135,991 139,841 2.83% 3,850

Fire Department Total 173,452 164,156 154,285 122,829 135,991 139,841 2.83% 3,850

100‐52300‐215 UNPAID AMBULANCE FEES ‐ 16,051 9,854 12,150 10,000 13,000 30.00% 3,000 100‐52300‐335 VEHICLE‐FUEL‐EMS 2,584 4,238 4,854 3,840 ‐ ‐ #DIV/0! ‐ 100‐52301‐335 VEHICLE‐FUEL‐EMS‐ REVENUE (2,297) (4,334) (2,070) (4,172) ‐ ‐ #DIV/0! ‐

Ambulance 287 15,955 12,638 11,817 10,000 13,000 30.00% 3,000

Ambulance Total 287 15,955 12,638 11,817 10,000 13,000 30.00% 3,000

116

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100‐52400‐110 SALARIES 24,044 17,009 14,213 2,799 5,039 5,896 17.01% 857 100‐52400‐120 HOURLY WAGES ‐ 1,032 1,025 1,311 9,642 9,297 ‐3.58% (345) 100‐52400‐150 FICA 2,072 867 1,129 305 1,124 1,163 3.47% 39 100‐52400‐151 RETIREMENT 2,834 1,278 1,414 245 422 540 27.96% 118 100‐52400‐152 HEALTH/DENTAL/LIFE 5,986 2,160 2,700 242 706 910 28.90% 204

Inspection Personnel 34,936 22,345 20,481 4,902 16,933 17,806 5.16% 873

100‐52400‐190 TRAINING 981 517 811 207 750 750 0.00% ‐ 100‐52400‐211 POSTAGE 45 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐52400‐215 CONSULTING 2,000 2,000 2,062 2,000 2,190 2,200 0.46% 10 100‐52400‐310 OFFICE SUPPLIES 552 778 195 367 1,200 1,200 0.00% ‐ 100‐52400‐330 VEHICLE OPERATION & MAINT 1,410 480 705 286 1,100 1,100 0.00% ‐

Inspection Materials 4,988 3,774 3,773 2,860 5,240 5,250 0.19% 10

Inspection total 39,924 26,120 24,254 7,763 22,173 23,056 3.98% 883

100‐53100‐110 SALARIES 59,353 62,716 15,002 7,327 ‐ 7,314 #DIV/0! 7,314 100‐53100‐120 HOURLY WAGES 210,048 182,465 210,728 33,247 1,250 17,449 1295.92% 16,199 100‐53100‐125 OVERTIME WAGES 11,104 13,965 11,658 258 17,056 17,301 1.44% 245 100‐53100‐126 SEASONAL LABOR 5,350 2,979 1,535 5,655 3,876 8,415 117.11% 4,539 100‐53100‐150 FICA 22,802 18,541 18,098 3,748 1,698 3,905 129.98% 2,207 100‐53100‐151 RETIREMENT 29,432 26,298 24,447 4,203 2,161 5,094 135.72% 2,933 100‐53100‐152 HEALTH/DENTAL/LIFE 73,502 63,674 54,143 9,857 ‐ 2,675 #DIV/0! 2,675 100‐53100‐190 TRAINING 276 235 25 13 1,000 1,000 0.00% ‐ 100‐53100‐192 TUITION ASSISTANCE ‐ ‐ ‐ ‐ 1,500 1,500 0.00% ‐

DPW personnel 411,867 370,873 335,636 64,308 28,541 64,653 126.53% 36,112

100‐53100‐210 TELEPHONE 1,834 2,936 2,615 450 1,000 2,615 161.50% 1,615 100‐53100‐211 POSTAGE 795 549 297 ‐ ‐ ‐ #DIV/0! ‐ 100‐53100‐212 CONFERENCE ‐ 20 ‐ 25 ‐ ‐ #DIV/0! ‐ 100‐53100‐215 CONSULTING ‐ ‐ 2,000 ‐ ‐ ‐ #DIV/0! ‐ 100‐53100‐310 OFFICE SUPPLIES 1,029 602 971 326 1,416 1,416 0.00% ‐ 100‐53100‐315 PUBLICATIONS 316 131 18 ‐ 500 500 0.00% ‐ 100‐53100‐392 CLOTHING ALLOWANCE 809 3,321 3,013 2,579 2,640 2,720 3.03% 80 100‐53100‐810 CAPITAL EQUIPMENT 2,170 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

DPW Materials 6,953 7,558 8,914 3,380 5,556 7,251 30.51% 1,695

DPW Administration 418,820 378,432 344,550 67,688 34,097 71,904 110.88% 37,807

100‐53110‐215 CONSULTING 3,378 4,701 315 315 2,500 2,500 0.00% ‐

Engineering 3,378 4,701 315 315 2,500 2,500 0.00% ‐

Detail Breakout

100‐53230‐110 SALARIES ‐ ‐ ‐ 4,571 1,440 8,107 462.99% 6,667 100‐53230‐120 HOURLY WAGES ‐ ‐ ‐ 51,438 60,649 63,278 4.33% 2,629 100‐53230‐125 OVERTIME WAGES ‐ ‐ ‐ 631 ‐ ‐ #DIV/0! ‐ 100‐53230‐150 FICA ‐ ‐ ‐ 4,201 4,749 5,504 15.90% 755 100‐53230‐151 RETIREMENT ‐ ‐ ‐ 5,727 6,113 7,781 27.29% 1,668 100‐53230‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 7,022 9,786 10,848 10.85% 1,062

City Garage Personnel ‐ ‐ ‐ 73,589 82,737 95,518 15.45% 12,781

100‐53230‐220 UTILITIES 10,448 11,202 9,602 13,169 38,500 38,500 0.00% ‐ 100‐53230‐230 STORMWATER UTILITY 190 823 760 690 1,422 1,751 23.14% 329 100‐53230‐240 EQUIPMENT MAINTENANCE 9,953 1,585 814 ‐ ‐ 1,900 #DIV/0! 1,900 100‐53230‐340 OPERATING SUPPLIES 7,505 7,093 5,387 10,094 5,800 7,500 29.31% 1,700 100‐53230‐810 CAPITAL EQUIPMENT ‐ 7,380 ‐ ‐ ‐ ‐ #DIV/0! ‐

City garage materials 28,096 28,083 16,563 23,953 45,722 49,651 #DIV/0! 3,929

City Garage 28,096 28,083 16,563 97,542 128,459 145,169 13.01% 16,710

100‐53271‐110 SALARIES ‐ ‐ ‐ 128 ‐ ‐ #DIV/0! ‐ 100‐53271‐120 HOURLY WAGES ‐ ‐ ‐ 4,935 1,938 508 ‐73.79% (1,430) 100‐53271‐125 OVERTIME WAGES ‐ ‐ ‐ 144 ‐ ‐ #DIV/0! ‐ 100‐53271‐150 FICA ‐ ‐ ‐ 392 149 39 ‐73.83% (110) 100‐53271‐151 RETIREMENT ‐ ‐ ‐ 597 229 68 ‐70.31% (161) 100‐53271‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 588 427 146 ‐65.81% (281)

Public Safety Building ‐ ‐ ‐ 6,783 2,743 761 ‐72.26% (1,982)

100‐53272‐110 SALARIES ‐ ‐ ‐ 293 720 737 2.36% 17 100‐53272‐120 HOURLY WAGES ‐ ‐ ‐ 1,257 961 493 ‐48.70% (468) 100‐53272‐125 OVERTIME WAGES ‐ ‐ ‐ 215 ‐ ‐ #DIV/0! ‐ 100‐53272‐150 FICA ‐ ‐ ‐ 132 129 95 ‐26.36% (34) 100‐53272‐151 RETIREMENT ‐ ‐ ‐ 189 157 115 ‐26.75% (42) 100‐53272‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 436 331 153 ‐53.78% (178)

Community House Personnel ‐ ‐ ‐ 2,523 2,298 1,593 ‐30.68% (705)

100‐53272‐220 UTILITIES 2,702 2,512 2,977 1,665 3,500 3,500 0.00% ‐

117



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100‐53272‐230 STORMWATER UTILITY 62 269 248 165 287 287 0.00% ‐ 100‐53272‐340 OPERATING SUPPLIES 680 366 163 407 700 700 0.00% ‐ 100‐53272‐820 CAPITAL IMPROVEMENTS 233 ‐ ‐ 6,218 5,500 ‐ ‐100.00% (5,500)

Community House 3,677 3,147 3,388 8,455 9,987 4,487 ‐55.07% (5,500)

Community House Total 3,677 3,147 3,388 10,978 12,285 6,080 ‐50.51% (6,205)

100‐53274‐110 SALARIES ‐ ‐ ‐ 1,120 2,160 1,474 ‐31.76% (686) 100‐53274‐120 HOURLY WAGES ‐ ‐ ‐ 4,874 12,217 8,357 ‐31.60% (3,860) 100‐53274‐125 OVERTIME WAGES ‐ ‐ ‐ 268 ‐ ‐ #DIV/0! ‐ 100‐53274‐150 FICA ‐ ‐ ‐ 470 1,100 752 ‐31.64% (348) 100‐53274‐151 RETIREMENT ‐ ‐ ‐ 651 1,570 3,244 106.62% 1,674 100‐53274‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 1,249 3,013 1,955 ‐35.11% (1,058)

Shaw Building Personnel ‐ ‐ ‐ 8,631 20,060 15,782 ‐21.33% (4,278)

100‐53274‐215 CLEANING CONTRACT 4,945 4,936 4,936 2,655 2,500 3,000 20.00% 500 100‐53274‐220 UTILITIES 26,598 15,728 13,875 9,096 18,600 18,600 0.00% ‐ 100‐53274‐230 STORMWATER UTILITY 102 323 324 216 408 408 0.00% ‐ 100‐53274‐240 EQUIPMENT MAINTENANCE 6,677 8,332 159 3,830 500 500 0.00% ‐ 100‐53274‐314 CLEANING AND MAINTENANCE 891 1,033 993 721 1,100 3,000 172.73% 1,900 100‐53274‐335 VEHICLE‐FUEL 216 286 157 519 445 535 20.22% 90 100‐53274‐350 REPAIR & MAINTENANCE SUPPLY ‐ 104 ‐ 44 700 3,000 328.57% 2,300 100‐53274‐821 IMPROVEMENTS RESERVE 2,745 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Shaw Building Materials 42,174 30,743 20,444 17,080 24,253 29,043 19.75% 4,790

Shaw Building Total 42,174 30,743 20,444 25,712 44,313 44,825 1.16% 512

100‐53300‐110 SALARIES ‐ ‐ ‐ 7,920 19,433 11,792 ‐39.32% (7,641) 100‐53300‐120 HOURLY WAGES ‐ ‐ ‐ 18,521 61,704 43,649 ‐29.26% (18,055) 100‐53300‐125 OVERTIME WAGES ‐ ‐ ‐ 998 ‐ ‐ #DIV/0! ‐ 100‐53300‐150 FICA ‐ ‐ ‐ 2,058 6,207 4,251 ‐31.51% (1,956) 100‐53300‐151 RETIREMENT ‐ (2) ‐ 2,746 8,393 4,529 ‐46.04% (3,864) 100‐53300‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 4,452 16,307 9,333 ‐42.77% (6,974)

Street Maintenance Personnel ‐ (2) ‐ 36,694 112,044 73,554 ‐34.35% (38,490)

100‐53300‐230 STORMWATER UTILITY 152 644 595 351 600 650 8.33% 50 100‐53300‐240 EQUIPMENT MAINTENANCE 27,054 21,397 32,486 10,093 29,807 30,000 0.65% 193 100‐53300‐330 VEHICLE OPERATION & MAINT ‐ 1,691 3,194 2,364 4,035 4,035 0.00% ‐ 100‐53300‐335 VEHICLE‐FUEL 7,227 5,143 4,877 5,043 9,000 9,000 0.00% ‐ 100‐53300‐340 OPERATING SUPPLIES 3,926 4,954 4,475 1,385 5,100 5,100 0.00% ‐ 100‐53300‐370 ROADWAY SUPPLIES 22,185 25,403 27,040 15,984 46,000 46,000 0.00% ‐ 100‐53300‐820 CAPITAL IMPROVEMENTS 2,730 ‐ 3,752 ‐ ‐ ‐ #DIV/0! ‐

Street Maintenance Materials 63,274 59,233 76,419 35,219 94,542 94,785 0.26% 243

Street Maintenance Total 63,274 59,231 76,419 71,913 206,586 168,339 ‐18.51% (38,247)

100‐53310‐110 SALARIES ‐ ‐ ‐ 1,103 4,319 2,211 ‐48.81% (2,108) 100‐53310‐120 HOURLY WAGES ‐ ‐ ‐ 13,418 54,821 56,633 3.31% 1,812 100‐53310‐125 OVERTIME WAGES ‐ ‐ ‐ 6,466 ‐ ‐ #DIV/0! ‐ 100‐53310‐150 FICA ‐ ‐ ‐ 1,569 4,525 4,518 ‐0.15% (7) 100‐53310‐151 RETIREMENT ‐ ‐ ‐ 2,329 6,699 7,066 5.48% 367 100‐53310‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 2,774 12,877 11,702 ‐9.12% (1,175)

Snow and Ice Removal Personnel ‐ ‐ ‐ 27,660 83,241 82,130 ‐1.33% (1,111)

100‐53310‐219 SNOW REMOVAL EQUIPMENT 7,425 ‐ 3,973 ‐ 4,750 4,750 0.00% ‐ 100‐53310‐240 EQUIPMENT MAINTENANCE ‐ 3,852 4,063 1,629 3,000 3,000 0.00% ‐ 100‐53310‐335 VEHICLE‐FUEL 8,721 8,533 8,514 6,787 21,000 16,000 ‐23.81% (5,000) 100‐53310‐340 OPERATING SUPPLIES 30,529 21,244 23,174 23,482 23,500 26,500 12.77% 3,000

Snow and Ice Removal Materials 46,675 33,628 39,724 31,898 52,250 50,250 ‐3.83% (2,000)

Snow and Ice Removal 46,675 33,628 39,724 59,558 135,491 132,380 ‐2.30% (3,111)

100‐53400‐110 SALARIES ‐ ‐ ‐ 810 1,440 737 ‐48.82% (703) 100‐53400‐120 HOURLY WAGES ‐ ‐ ‐ 3,395 5,312 4,457 ‐16.10% (855) 100‐53400‐125 OVERTIME WAGES ‐ ‐ ‐ 198 ‐ ‐ #DIV/0! ‐ 100‐53400‐150 FICA ‐ ‐ ‐ 330 517 401 ‐22.44% (116) 100‐53400‐151 RETIREMENT ‐ ‐ ‐ 449 686 1,306 90.38% 620 100‐53400‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 398 1,299 686 ‐47.19% (613)

Traffic Signs Personnel ‐ ‐ ‐ 5,579 9,254 7,587 ‐18.01% (1,667)

100‐53400‐215 CONSULTING 3,681 1,159 1,194 ‐ 2,000 2,000 0.00% ‐ 100‐53400‐220 UTILITIES 180 1,291 1,286 812 1,325 1,330 0.38% 5 100‐53400‐240 EQUIPMENT MAINTENANCE 565 1,395 3,514 1,855 2,000 2,000 0.00% ‐ 100‐53400‐370 ROADWAY SUPPLIES 3,802 4,558 6,629 7,217 6,240 17,800 185.26% 11,560 100‐53400‐820 CAPITAL IMPROVEMENTS 610 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Traffic Signs Materials 8,838 8,403 12,623 9,883 11,565 23,130 100.00% 11,565 ‐

Traffic Signs 8,838 8,403 12,623 15,463 20,819 30,717 47.54% 9,898

118



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100‐53420‐110 SALARIES ‐ ‐ ‐ 121 ‐ ‐ #DIV/0! ‐ 100‐53420‐120 HOURLY WAGES ‐ ‐ ‐ 191 ‐ 256 #DIV/0! 256 100‐53420‐150 FICA ‐ ‐ ‐ 23 ‐ 20 #DIV/0! 20 100‐53420‐151 RETIREMENT ‐ ‐ ‐ 25 ‐ 18 #DIV/0! 18 100‐53420‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 52 ‐ 10 #DIV/0! 10 100‐53420‐220 UTILITIES 52,783 66,272 61,795 49,400 70,300 70,300 0.00% ‐ 100‐53420‐240 EQUIPMENT MAINTENANCE 531 1,138 1,115 3,353 3,700 3,700 0.00% ‐ 100‐53420‐820 CAPITAL IMPROVEMENTS ‐ ‐ ‐ ‐ 600 600 0.00% ‐

Street Lights 53,314 67,409 62,910 53,165 74,600 74,904 0.41% 304

100‐53430‐110 SALARIES ‐ ‐ ‐ 534 2,160 737 ‐65.88% (1,423) 100‐53430‐120 HOURLY WAGES ‐ ‐ ‐ 248 489 ‐ ‐100.00% (489) 100‐53430‐125 OVERTIME WAGES ‐ ‐ ‐ 72 ‐ ‐ #DIV/0! ‐ 100‐53430‐150 FICA ‐ ‐ ‐ 64 203 57 ‐71.92% (146) 100‐53430‐151 RETIREMENT ‐ ‐ ‐ 69 186 50 ‐73.12% (136) 100‐53430‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 72 385 105 ‐72.73% (280)

Sidewalks Personnel ‐ ‐ ‐ 1,060 3,423 949 ‐72.28% (2,474)

100‐53430‐230 REP AND MAINT SIDEWALKS 14,937 91 ‐ 263 ‐ ‐ #DIV/0! ‐ 100‐53430‐820 CAPITAL IMPROVEMENTS ‐ 32,975 ‐ 119 ‐ ‐ #DIV/0! ‐

Sidewalks 14,937 33,066 ‐ 381 ‐ ‐ ‐72.28% ‐

Sidewalks Total 14,937 33,066 ‐ 1,441 3,423 949 ‐72.28% (2,474)

100‐53440‐335 VEHICLE‐FUEL 332 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐53440‐350 REPAIR & MAINTENANCE SUPPLY 16,576 18 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐53440‐820 CAPITAL IMPROVEMENTS 2,500 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Storm Sewer Maintenance 19,408 18 ‐ ‐ ‐ ‐ #DIV/0! ‐

100‐53620‐290 OTHER CONTRACTUAL SERVICES 110 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Solid Waste Collection 110 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

100‐53640‐110 SALARIES ‐ ‐ ‐ ‐ 2,160 ‐ ‐100.00% (2,160) 100‐53640‐120 HOURLY WAGES ‐ ‐ ‐ ‐ 1,144 ‐ ‐100.00% (1,144) 100‐53640‐150 FICA ‐ ‐ ‐ ‐ 253 ‐ ‐100.00% (253) 100‐53640‐151 RETIREMENT ‐ ‐ ‐ ‐ 224 ‐ ‐100.00% (224) 100‐53640‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ ‐ 438 ‐ ‐100.00% (438)

Weed & Nuisance Control Personnel ‐ ‐ ‐ ‐ 4,219 ‐ ‐100.00% (4,219)

100‐53640‐340 OPERATING SUPPLIES 462 379 897 ‐ 1,000 1,000 0.00% ‐

Weed & Nuisance Control Materials 462 379 897 ‐ 1,000 1,000 0.00% ‐

Weed & Nuisance Control Total 462 379 897 ‐ 5,219 1,000 ‐80.84% (4,219)

100‐53650‐110 SALARIES ‐ ‐ ‐ 1,855 2,879 2,211 ‐23.20% (668) 100‐53650‐120 HOURLY WAGES ‐ ‐ ‐ 27,201 37,108 32,198 ‐13.23% (4,910) 100‐53650‐125 OVERTIME WAGES ‐ ‐ ‐ 9 ‐ ‐ #DIV/0! ‐ 100‐53650‐150 FICA ‐ ‐ ‐ 2,166 3,059 2,633 ‐13.93% (426) 100‐53650‐151 RETIREMENT ‐ ‐ ‐ 3,243 4,537 4,298 ‐5.27% (239) 100‐53650‐152 HEALTH/DENTAL/LIFE ‐ ‐ ‐ 5,006 9,150 6,731 ‐26.44% (2,419)

Recycling Personnel ‐ ‐ ‐ 39,479 56,733 48,071 ‐15.27% (8,662)

100‐53650‐335 VEHICLE‐FUEL 1,856 3,202 3,460 3,290 4,600 4,600 0.00% ‐ 100‐53650‐340 OPERATING SUPPLIES 1,810 2,469 2,106 2,393 2,700 2,700 0.00% ‐

Recycling Materials 3,666 5,671 5,566 5,683 7,300 7,300 0.00% ‐

Recycling Total 3,666 5,671 5,566 45,162 64,033 55,371 ‐13.53% (8,662)

119

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100‐54100‐110 SALARIES 798 5,703 2,068 ‐ ‐ ‐ #DIV/0! ‐

100‐54100‐120 HOURLY WAGES 490 6,395 3,995 ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐125 OVERTIME WAGES 65 69 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐150 FICA 104 804 452 ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐151 RETIREMENT 144 1,152 631 ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐152 HEALTH/DENTAL/LIFE 121 2,502 1,322 ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐291 ROCK CO 3,669 3,103 4,030 ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐335 VEHICLE‐FUEL ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐340 OPERATING SUPPLIES 300 492 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐54100‐393 DOG FOOD ‐ 2 ‐ ‐ ‐ ‐ #DIV/0! ‐

Animal & Insect Control 5,691 20,222 12,498 ‐ ‐ ‐ #DIV/0! ‐

100‐54400‐110 SALARIES ‐ 27,302 ‐ 1,334 ‐ ‐ #DIV/0! ‐

100‐54400‐120 HOURLY WAGES ‐ 3,096 ‐ 145 ‐ 1,018 #DIV/0! 1,018 100‐54400‐150 FICA ‐ 1,546 ‐ 110 ‐ 78 #DIV/0! 78 100‐54400‐151 RETIREMENT ‐ 2,285 ‐ 87 ‐ 102 #DIV/0! 102 100‐54400‐152 HEALTH/DENTAL/LIFE ‐ 3,689 ‐ 206 ‐ 165 #DIV/0! 165

Code Enforcement ‐ 37,918 ‐ 1,882 ‐ 1,363 #DIV/0! 1,363

100‐54910‐110 SALARIES 3,027 6,804 711 1,748 1,440 2,211 53.54% 771

100‐54910‐120 HOURLY WAGES 5,087 7,143 8,017 6,806 8,843 9,809 10.92% 966 100‐54910‐125 OVERTIME WAGES ‐ 6 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐54910‐126 SEASONAL LABOR 2,128 2,727 2,148 936 2,040 3,086 51.27% 1,046 100‐54910‐150 FICA 779 1,066 812 707 943 1,156 22.59% 213 100‐54910‐151 RETIREMENT 713 1,254 1,089 892 1,116 1,436 28.67% 320 100‐54910‐152 HEALTH/DENTAL/LIFE 2,570 2,809 2,195 985 1,697 2,937 73.07% 1,240

Cemetery personnel 14,304 21,808 14,972 12,073 16,079 20,635 28.34% 4,556

100‐54910‐220 UTILITIES ‐ ‐ ‐ ‐ 1,375 1,375 0.00% ‐ 100‐54910‐230 STORMWATER UTILITY 215 931 859 573 865 980 13.29% 115 100‐54910‐240 EQUIPMENT MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐54910‐244 MAINTENANCE 151 778 634 78 1,000 1,000 0.00% ‐ 100‐54910‐335 VEHICLE‐FUEL 584 1,000 1,074 873 1,539 1,500 ‐2.53% (39) 100‐54910‐340 OPERATING SUPPLIES 777 1,061 585 304 1,000 1,000 0.00% ‐ 100‐54910‐810 CAPITAL EQUIPMENT 391 ‐ 297 ‐ ‐ ‐ #DIV/0! ‐

Cemetery materials 2,118 3,770 3,449 1,827 5,779 5,855 1.32% 76

Cemetery 16,422 25,578 18,421 13,900 21,858 26,490 21.19% 4,632

Capital Breakout

120

Culture, Recreation, Education 2013 BudgetFund 100

Acct No Account Description

2009

Actual

2010

Actual

2011

Actual

2012 Actual

thru


100‐55100‐721 HISTORICAL 14,000 12,600 12,600 11,600 11,600 11,600 0.00% ‐ 100‐55100‐723 GATHERING P 10,000 9,000 9,000 9,000 9,000 9,000 0.00% ‐ 100‐55100‐724 JULY 4TH 3,000 2,700 5,700 ‐ ‐ 2,500 #DIV/0! 2,500 100‐55100‐725 MAIN HALL P 575 518 518 500 ‐ 500 #DIV/0! 500

Donations 27,575 24,818 27,818 21,100 20,600 23,600 14.56% 3,000

100‐55200‐110 SALARIES 5,226 4,597 1,180 4,402 4,319 4,422 2.38% 103

100‐55200‐120 HOURLY WAGES 39,889 41,915 42,576 34,964 55,123 60,677 10.08% 5,554 100‐55200‐125 OVERTIME WAGES 676 527 ‐ 992 ‐ ‐ #DIV/0! ‐ 100‐55200‐126 SEASONAL LABOR 3,025 1,729 1,228 3,956 3,060 13,184 330.85% 10,124

100‐55200‐150 FICA 3,681 3,577 3,382 3,326 4,782 6,009 25.66% 1,227

100‐55200‐151 RETIREMENT 4,465 5,043 5,179 4,478 6,748 8,176 21.16% 1,428 100‐55200‐152 HEALTH/DENTAL/LIFE 13,138 13,904 11,802 9,099 12,512 12,903 3.13% 391

Parks personnel 70,100 71,290 65,347 61,217 86,544 105,371 21.75% 18,827

100‐55200‐215 CONSULTING ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐55200‐220 UTILITIES 5,426 5,867 5,577 4,416 7,500 7,500 0.00% ‐ 100‐55200‐230 STORMWATER UTILITY 856 3,756 3,504 2,556 3,327 3,995 20.08% 668 100‐55200‐240 EQUIPMENT MAINTENANCE 2,989 930 406 670 500 1,000 100.00% 500 100‐55200‐330 VEHICLE OPERATION & MAINT 4,139 2,820 6,542 1,646 6,000 5,500 ‐8.33% (500) 100‐55200‐335 VEHICLE‐FUEL 3,175 3,628 3,443 5,117 6,000 5,500 ‐8.33% (500) 100‐55200‐340 OPERATING SUPPLIES 5,562 4,044 5,091 5,526 5,675 10,000 76.21% 4,325 100‐55200‐810 CAPITAL EQUIPMENT ‐ 1,000 ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐55200‐820 CAPITAL IMPROVEMENTS 1,734 ‐ 26,613 22,459 ‐ ‐ #DIV/0! ‐

Parks materials 23,881 22,045 51,176 42,389 29,002 33,495 15.49% 4,493

Parks 93,981 93,335 116,523 103,607 115,546 138,866 20.18% 23,320

Capital Breakout

100‐55300‐110 SALARIES 793 4,597 1,180 1,110 720 737 2.36% 17

100‐55300‐120 HOURLY WAGES 1,821 15,946 12,255 2,112 2,762 4,982 80.38% 2,220 100‐55300‐125 OVERTIME WAGES ‐ ‐ ‐ 74 ‐ ‐ #DIV/0! ‐ 100‐55300‐126 SEASONAL WAGES ‐ 1,378 1,228 ‐ ‐ ‐ #DIV/0! ‐

100‐55300‐150 FICA 196 1,564 1,099 246 267 438 64.04% 171

100‐55300‐151 RETIREMENT 270 2,122 1,645 320 369 887 140.38% 518 100‐55300‐152 HEALTH/DENTAL/LIFE 447 5,658 4,047 231 746 1,463 96.11% 717

Recreation personnel 3,527 31,265 21,454 4,093 4,864 8,507 74.90% 3,643

100‐55300‐215 CONSULTING ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐55300‐220 UTILITIES 2,058 2,521 2,190 2,051 2,600 2,600 0.00% ‐ 100‐55300‐335 VEHICLE‐FUEL 82 262 187 103 300 360 20.00% 60 100‐55300‐340 OPERATING SUPPLIES 6,911 2,092 3,778 1,169 3,500 3,500 0.00% ‐

Recreation materials 9,051 4,876 6,155 3,323 6,400 6,460 0.94% 60

Recreation 12,578 36,140 27,609 7,415 11,264 14,967 32.87% 3,703

100‐55310‐110 SALARIES 971 4,597 1,180 493 1,440 2,211 53.54% 771

100‐55310‐120 HOURLY WAGES 4,479 15,951 12,260 5,151 7,744 8,260 6.66% 516 100‐55310‐125 OVERTIME WAGES 910 1,143 ‐ 1,000 ‐ ‐ #DIV/0! ‐

100‐55310‐150 FICA 483 1,546 999 500 703 803 14.22% 100

100‐55310‐151 RETIREMENT 611 2,248 1,544 744 1,000 1,230 23.00% 230 100‐55310‐152 HEALTH/DENTAL/LIFE 2,394 5,777 4,048 769 1,824 2,156 18.20% 332

Celebrations personnel 9,848 31,261 20,031 8,658 12,711 14,660 15.33% 1,949

100‐55310‐335 VEHICLE‐FUEL 335 218 240 166 600 550 ‐8.33% (50) 100‐55310‐340 OPERATING SUPPLIES 1,326 755 1,492 1,609 1,950 1,950 0.00% ‐

Celebrations materials 1,661 973 1,732 1,775 2,550 2,500 ‐1.96% (50)

Celebrations 11,509 32,234 21,763 10,433 15,261 17,160 12.44% 1,899

100‐56110‐212 CONFERENCE 250 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐56110‐310 OFFICE SUPPLIES 165 108 ‐ 112 500 500 0.00% ‐ 100‐56110‐340 OPERATING SUPPLIES 5,073 2,781 1,741 2,183 3,541 2,000 ‐43.52% (1,541)

Historic preservation allocation 5,488 2,889 1,741 2,294 4,041 2,500 ‐38.13% (1,541)

121

Culture, Recreation, Education 2013 BudgetFund 100

Acct No Account Description

2009

Actual

2010

Actual

2011

Actual

2012 Actual

thru


100‐56300‐110 SALARIES 3,808 22,807 20,548 6,589 6,952 8,592 23.59% 1,640

100‐56300‐120 HOURLY WAGES 1,137 ‐ 13,133 20,880 26,016 29,028 11.58% 3,012

100‐56300‐150 FICA 372 1,736 2,521 2,071 2,523 2,879 14.11% 356

100‐56300‐151 RETIREMENT 519 2,540 2,582 1,623 1,947 2,505 28.66% 558 100‐56300‐152 HEALTH/DENTAL/LIFE 932 3,099 3,963 2,042 2,747 4,686 70.59% 1,939

Planning personnel 6,768 30,182 42,747 33,204 40,185 47,690 18.68% 7,505

100‐56300‐211 POSTAGE 16 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐ 100‐56300‐215 CONSULTING (1,367) 316 ‐ ‐ 5,000 5,000 0.00% ‐ 100‐56300‐310 OFFICE SUPPLIES ‐ ‐ ‐ ‐ 100 100 0.00% ‐ 100‐56300‐340 OPERATING SUPPLIES ‐ ‐ ‐ ‐ 300 300 0.00% ‐

Planning materials (1,351) 316 ‐ ‐ 5,400 5,400 0.00% ‐

Planning 5,417 30,498 42,747 33,204 45,585 53,090 16.46% 7,505

100‐56700‐313 MACCIT CONTRIBUTION 12,000 9,900 11,000 883 6,500 6,500 0.00% ‐

Economic Development 12,000 9,900 11,000 883 6,500 6,500 0.00% ‐

122

TRANSFERS TO OTHER FUNDS 2013 BudgetFund 100


2012 Actual

thru

10/31/2012

2012

Budget 2013 Budget % Change $$ Change

100‐59230‐930 TRANSFER TO DEBT SERVICE 931,170 1,125,943 911,164 665,006 665,006 706,230 6.20% 41,224 100‐59230‐934 TRANSFER TO REFUSE AND RECYCLE ‐ ‐ 16,227 ‐ ‐ ‐ ‐ 100‐59230‐935 TRANSFER TO DOG PARK FUND 20,000 ‐ ‐ ‐ ‐ ‐ 100‐59230‐936 TRANFR TO CAPITAL PROJECT FUND 15,000 272,326 35,278 ‐ 24,000 ‐ ‐100.00% (24,000) 100‐59230‐937 TRAN TO CAPITAL FUND ‐ LEVY AMT ‐ 189,433 300,234 ‐ 155,072 136,400 ‐12.04% (18,672)

Total Transfers 966,170 1,587,702 1,262,903 665,006 844,078 842,630 ‐0.17% (1,448)

123

LIBRARY SPECIAL REVENUE FUND 2013 BUDGETFund 225


2012 Actual thru


225‐43570 STATE AID FOR LIBRARY PUBLIC 53,871 46,146 48,979 55,626 48,000 53,000 225‐43720 LIBRARY CONTRACT REVENUE 1,087 625 4,268 1,851 ‐ 1,400 #DIV/0! 1,400 225‐46710 LIBRARY FINES 11,940 11,182 10,459 11,735 10,000 10,000 ‐ ‐

GENERAL FUND 148,568 191,823 185,741 134,595 190,604 198,942

Library Special Revenue 215,466 249,776 249,447 203,807 248,604 263,342 ‐ 1,400

100‐55110‐110 SALARIES 40,542 45,144 45,639 37,800 46,980 48,104 2.39% 1,124 100‐55110‐120 HOURLY WAGES 78,770 86,720 84,726 72,003 85,114 93,496 9.85% 8,382 100‐55110‐150 FICA 9,281 10,013 10,342 8,450 10,143 10,871 7.18% 728 100‐55110‐151 RETIREMENT 9,349 13,183 11,714 6,244 7,730 9,138 18.21% 1,408 100‐55110‐152 HEALTH/DENTAL/LIFE 14,784 16,122 22,032 13,947 16,896 22,687 34.27% 5,791 100‐55110‐190 TRAINING 170 32 64 95 500 500 0.00% ‐

Library personnel 152,896 171,214 174,517 138,539 167,363 184,796 10.42% 17,433

225‐55110‐210 TELEPHONE 789 687 701 ‐ ‐ ‐ #DIV/0! ‐ 225‐55110‐211 POSTAGE 103 86 144 118 ‐ 200 #DIV/0! 200 225‐55110‐215 CONSULTING ‐ ‐ 1,258 ‐ ‐ ‐ #DIV/0! ‐ 225‐55110‐216 TECH PROCESSING 487 537 45 ‐ ‐ ‐ #DIV/0! ‐ 225‐55110‐217 CLEANING SERVICE CONTRACT 3,822 3,822 3,822 2,055 2,000 3,000 #DIV/0! 3,000 225‐55110‐220 UTILITIES ‐ 10,956 11,439 6,357 14,000 14,000 0.00% ‐ 225‐55110‐230 STORMWATER UTILITY EXPENSE ‐ 118 84 63 157 150 ‐4.46% (7) 225‐55110‐240 EQUIPMENT MAINTENANCE 5,314 4,000 5,305 710 5,720 5,720 #DIV/0! 5,720 225‐55110‐241 COMPUTER SERVICES 9,255 9,761 9,446 11,125 9,764 9,764 #DIV/0! 9,764 225‐55110‐310 OFFICE SUPPLIES 3,360 4,052 3,998 2,310 3,800 3,800 #DIV/0! 3,800 225‐55110‐313 PROMOTIONS 300 257 783 464 300 300 #DIV/0! 300 225‐55110‐320 MEMBERSHIPS/SUBSCRIPTIONS 147 83 ‐ 53 200 200 #DIV/0! 200 225‐55110‐324 LIBRARY MATERIALS 23,657 25,547 24,061 19,119 20,000 20,000 #DIV/0! 20,000 225‐55110‐328 LIBRARY MATERIALS ‐ AV 10,232 12,278 13,951 8,879 9,150 9,150 #DIV/0! 9,150 225‐55110‐330 VEHICLE OPERATION & MAINT ‐ ‐ ‐ ‐ 150 150 #DIV/0! 150 225‐55110‐340 OPERATING SUPPLIES 425 103 ‐ ‐ ‐ ‐ #DIV/0! ‐ 225‐55110‐400 REIMBURSEABLE EXPENSE ‐ 328 ‐ #DIV/0!225‐55110‐811 OFFICE EQUIPMENT 4,635 5,947 (107) 429 6,000 4,500 #DIV/0! 4,500 225‐55110‐820 CAPITAL IMPROVEMENTS 44 ‐ ‐ ‐ ‐ ‐ #DIV/0! ‐

Library Special Rev Materials 62,570 78,562 74,930 51,682 71,241 70,934 #DIV/0! 56,777

Revenue exceeding Expenditures ‐ ‐ ‐ 13,586 10,000 7,612

124

2013 Capital BudgetFund 400

Acct No Account Description 2009 Actual 2010 Actual 2011 Actual 2012 Actual

2012

Budget 2013 Budget

400‐41110 GENERAL PROPERTY TAXES ‐ 189,433 ‐ ‐ 155,072 136,400

400‐43590 STATE MISC GRANTS ‐ ‐ ‐ 10,824 ‐

400‐43601 INTEREST ON INVESTMENTS 1,102 ‐ ‐ ‐ ‐ ‐

400‐48110 INTEREST ON INVESTMENTS 36,059 845 2,195 436 ‐ ‐

400‐48500 DONATIONS & CONTRIBUTIONS‐PRIV ‐ 1,260 ‐ 17,939 ‐ ‐

400‐49110 BONDS ‐ ‐ 1,870,000 ‐ ‐ ‐

400‐49120 NOTES ‐ ‐ 1,654,500 ‐ ‐ ‐

400‐49210 TRANSFER FROM GENERAL FUND 15,000 272,326 335,512 24,000 24,000 ‐

400‐49220 TRANSFER FROM SPECIAL REVENUE ‐ ‐ 20,000 4,231 ‐ 20,000

400‐49300 FUND BALANCES APPLIED ‐ ‐ ‐ 50,606 50,606 142,500

Capital funding sources 52,161 463,864 3,882,208 108,037 229,678 298,900

400‐56000‐800 CITY'S FIRE CAPITAL BUDGET 17,831 16,004 57,327 ‐ ‐ ‐

400‐57000‐810 STREET PROJECTS 448 370,818 ‐ ‐ ‐ ‐

400‐57000‐820 CAP. IMPROVMNTS‐ ST. MAINT 4,000 ‐ ‐ ‐ ‐ ‐

400‐57000‐830 CAPITAL IMPROVEMENT ‐ SIDEWALK 42,971 20,333 24,996 ‐ ‐ ‐

400‐57000‐840 CAPITAL IMPROVEMENTS ‐ PARKS ‐ ‐ 416 ‐ ‐ ‐

400‐57000‐850 FACILITIES STUDIES ‐ 18,742 ‐ ‐ ‐ ‐

400‐57000‐860 CAPITAL IMPROVEMENT ‐ BIKE PATH ‐ ‐ ‐ 13,876 ‐ ‐

400‐57120‐840 GEN GOVT ‐ EQUIPMENT ‐ ‐ ‐ 2,120 3,500 4,000

400‐57120‐850 GEN GOVT ‐ VEHICLES ‐ ‐ ‐ 7,000 7,000 ‐

400‐57140‐820 CAPITAL IMPROVEMENTS 172,614 6,485 2,159,943 899,228 5,000 ‐

400‐57210‐820 POLICE ‐ BUILDINGS ‐ ‐ ‐ 1,000 ‐ ‐

400‐57210‐840 POLICE ‐ EQUIPMENT ‐ ‐ ‐ ‐ ‐ 5,500

400‐57210‐850 POLICE ‐ VEHICLES ‐ ‐ ‐ 30,827 ‐ 38,000

400‐57220‐840 FIRE ‐ EQUIPMENT ‐ ‐ ‐ ‐ 16,125 20,000

400‐57220‐850 FIRE ‐ VEHICLES ‐ ‐ 389,500 ‐ ‐ ‐

400‐57310‐840 PUBLIC WORKS ‐ EQUIPMENT ‐ ‐ ‐ ‐ ‐ 2,500

400‐57310‐850 PUBLIC WORKS ‐ VEHICLES 687,665 51,585 ‐ 7,000 7,000 190,000

400‐57330‐820 CAPITAL IMPROVEMENTS‐STREET CONST 4,776 ‐ 14,906 29,998 5,000 ‐

400‐57330‐821 STREET CONST.‐BORROWED FUNDS 99,860 ‐ ‐ ‐ ‐ ‐

400‐57331‐820 SIDEWALKS 29,686 ‐ ‐ ‐ 15,000 20,000

400‐57332‐820 CURB & GUTTER 9,963 ‐ ‐ 6,366 ‐ ‐

400‐57340‐820 CAPITAL IMPROVEMENTS 11,728 ‐ ‐ ‐ ‐ ‐



400‐57620‐800 CAPITAL EQUIPMENT ‐ POLICE 28,879 32,419 68,487 ‐ 28,500 ‐

400‐57620‐810 PARKS ‐ LAND ‐ 99,888 4,955 ‐ ‐ ‐

400‐57620‐820 PARKS ‐ BUILDINGS 153,240 9,300 47,430 ‐ ‐ ‐

400‐57620‐832 PARKS ‐ BUILDINGS 5,690 ‐ 13,991 ‐ ‐ ‐

400‐57620‐840 PARKS ‐ EQUIPMENT ‐ ‐ ‐ 64,325 66,881 ‐

400‐57700‐860 PUBLIC LAND PURCHASE ‐ 33,885 ‐ ‐ ‐ ‐

400‐58000‐110 SHAW BUILDING CITY CONTRIBUTION ‐ ‐ ‐ ‐ 10,000 10,000

400‐58000‐110 SQUAD CAR REPLACEMENT FUND ‐ 30,195 ‐ ‐ ‐ 6,900

400‐58000‐115 CITY HALL VEHICLE REPLACEMENT ‐ ‐ ‐ ‐ ‐ 2,000

400‐58000‐120 ACCOUNTING SOFTWARE UPGRADE ‐ ‐ 11,339 5,694 5,672 ‐

400‐58000‐125 SNOW PLOW SAVINGS PROGRAM ‐ ‐ ‐ ‐ 60,000 ‐

400‐58000‐140 OTHER GENERAL GOV'T CAPITAL ‐ 13,996 ‐ ‐ ‐ ‐

400‐59230‐930 TRANSFER TO DEBT SERVICE ‐ ‐ 103,696 ‐ ‐ ‐

1,354,751 703,650 2,896,985 1,067,433 229,678 298,900

125

2013 Capital BudgetFund 400

Acct No Account Description 2009 Actual 2010 Actual 2011 Actual 2012 Actual

2012

Budget 2013 Budget

Department Breakout

Fire 17,831 16,004 57,327 ‐ 16,125 20,000

Police 28,879 62,614 68,487 ‐ 28,500 50,400

General Govt ‐ 32,738 11,339 5,694 16,172 6,000

DPW 1,308,041 406,936 2,261,265 993,551 92,000 212,500

Parks ‐ ‐ 416 ‐ 66,881 ‐

Shaw Building ‐ 99,888 4,955 ‐ 10,000 10,000

Transfers ‐ ‐ 103,696 ‐ ‐ ‐

1,354,751 618,180 2,507,485 999,245 229,678 298,900

2013 Capital Budget

Fund 400

Capital Detail by Category

DPW ‐ EQUIPMENT CAPITAL IMPROVEMENT ‐ SIDEWALK

Snow Plow 180,000 Repair 20,000

2 Computers 2,500

Plow Truck Box 10,000

CAPITAL EQUIPMENT ‐ CITY HALL

Computers 4,000

CAPITAL EQUIPMENT ‐ POLICE CAPITAL ITEMS ‐ FIRE DEPARTMENT

Misc 20,000

SUV 38,000

Toughbook 3,500 ADDITIONAL ITEMS FOR SAVINGS

Two Computers 2,000

43,500 Shaw Building 10,000

Squad Car replacement 6,900

City Hall Car Replacement 2,000

18,900

126

Wastewater 2013 BudgetFund 601


2012 Actual

thru

10/31/2012 2012 Budget 2013 Budget $$ Change % Change

601‐44190 INTEREST INCOME 20,157 14,084 18,433 2,340 12,000 12,000 ‐ 0.00%601‐44195 REVENUE BOND INTEREST FOR DEBT ‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐46221 RESIDENTIAL CUSTOMERS 672,957 681,219 684,848 469,080 691,000 700,000 9,000 1.30%601‐46222 COMMERCIAL CUSTOMERS 119,854 119,644 120,067 80,488 119,000 119,000 ‐ 0.00%601‐46223 INDUSTRIAL CUSTOMERS 91,813 94,841 104,474 67,616 96,000 91,000 (5,000) ‐5.21%601‐46224 PUBLIC AUTHORITY CUSTOMERS 33,967 34,573 41,291 25,695 37,000 44,000 7,000 18.92%601‐46250 LAB FEES 75,776 61,619 45,833 38,827 42,000 47,000 5,000 11.90%601‐46310 PENALTIES 6,294 5,604 4,146 1,983 2,800 2,800 ‐ 0.00%601‐46350 MISCELLANEOUS INCOME 812 1,108 1,337 64 1,600 6,000 4,400 275.00%601‐46360 GAIN ON DISPOSAL ‐ 3,132 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐49999 PRIOR PERIOD ADJUSTMENT 182,700 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!

Wastewater sales and interest revenue 1,204,330 1,015,823 1,020,429 686,093 1,001,400 1,021,800 20,400 2.04%

601‐48001 CONTRIBUTIONS REVENUE 42,706 203,086 4,086 ‐ ‐ ‐ ‐ #DIV/0!601‐42100 WASTEWATER MAINS & LATERALS ‐ ‐ ‐ 41,098 ‐ ‐ ‐ #DIV/0!601‐27100 CONTRIBUTION IN AID OF CONSTRU 6,260 2,549 2,099 3,636 ‐ ‐ ‐ #DIV/0!

Contribution revenue 48,966 205,635 6,185 44,734 ‐ ‐ ‐ #DIV/0!

601‐53601‐125 OVERTIME WAGES ‐ WASTE TREATMENT ‐ 10,268 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐53601‐150 FICA ‐ WASTE TREATMENT ‐ 421 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐53601‐151 RETIREMENT ‐ WASTE TREATMENT ‐ 672 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐53602‐120 WAGES ‐COLLECTION SYSTEM 73,304 56,031 59,165 75,434 75,501 81,234 5,733 7.59%601‐53602‐125 OVERTIME WAGES ‐COLLECTION SYSTEM 9,689 6,341 13,854 9,413 16,805 16,709 (96) ‐0.57%601‐53602‐126 SEASONAL LABOR ‐COLLECTION SYSTEM ‐ 1,954 54 25 408 1,122 714 175.00%601‐53602‐150 FICA ‐COLLECTION SYSTEM 6,349 4,921 5,590 3,664 7,094 7,598 504 7.10%601‐53602‐151 RETIREMENT ‐COLLECTION SYSTEM ‐ ‐ 6,959 9,956 10,866 13,078 2,212 20.36%601‐53602‐152 HEALTH/DENTAL/LIFE ‐COLLECTION SYSTEM ‐ 7,109 1,045 12,366 11,110 16,095 4,985 44.87%601‐53603‐120 WAGES ‐ BILLING 19,025 20,928 21,473 17,722 22,267 16,169 (6,098) ‐27.39%601‐53603‐150 FICA ‐ BILLING 1,920 1,600 1,640 664 1,704 1,237 (467) ‐27.41%601‐53603‐151 RETIREMENT ‐ BILLING ‐ 85 1,493 1,082 1,314 1,076 (238) ‐18.11%601‐53603‐152 HEALTH/DENTAL/LIFE ‐ BILLING ‐ ‐ 2,019 3,957 6,309 5,285 (1,024) ‐16.23%601‐53604‐110 SALARIES ‐ ADMIN & GENERAL 12,129 25,578 15,554 12,958 18,188 24,075 5,887 32.37%601‐53604‐120 HOURLY WAGES ‐ ADMIN & GENERAL 9,788 43,812 36,904 11,762 33,161 45,220 12,059 36.37%601‐53604‐125 OVERTIME WAGES ‐ AIR PRODUCTS ‐ ‐ 69 ‐ ‐ ‐ ‐ #DIV/0!601‐53604‐130 EMPLOYEE BENEFITS ‐ ADMIN & GENERAL 28,828 17,875 36,589 1,881 660 660 ‐ 0.00%601‐53604‐150 FICA ‐ ADMIN & GENERAL 1,677 5,866 4,150 5,272 3,929 5,317 1,388 35.33%601‐53604‐151 RETIREMENT ‐ ADMIN & GENERAL 12,602 16,513 7,850 2,152 4,989 7,619 2,630 52.72%601‐53604‐152 HEALTH/DENTAL/LIFE ‐ ADMIN & GENERAL 123 5,537 731 6,842 8,483 13,220 4,737 55.84%

601‐53707‐131 POST EMPLOYMENT BENEFITS EXP. 13,868 44,929 13,270 ‐ ‐ ‐ ‐ #DIV/0!

601‐53707‐132 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 4,000 4,000 ‐ 0.00%601‐53707‐140 UNEMPLOYMENT EXPENSE ‐ ‐ ‐ ‐ 2,080 2,080 ‐ 0.00%

Wastewater personnel services 189,302 270,442 228,409 175,151 228,868 261,794 32,926 14.39%

601‐53600‐541 DEPRECIATION 289,320 299,658 308,878 ‐ 300,000 310,000 10,000 3.33%601‐53600‐591 UTILITY TAX ON METERS 3,378 ‐ 3,814 ‐ 3,500 4,000 500 14.29%601‐53601‐223 PURCHASED POWER/FUEL ‐ PUMPING 73,270 81,154 78,890 51,205 83,500 83,500 ‐ 0.00%601‐53601‐230 STORMWATER UTILITY 305 1,301 1,184 789 1,300 1,300 ‐ 0.00%601‐53601‐340 OPERATING SUPPLIES 15,416 11,569 14,729 14,023 16,250 16,250 ‐ 0.00%601‐53601‐346 SLUDGE CONSITIONING CHEMICALS 11,391 7,799 10,579 17,015 16,000 16,000 ‐ 0.00%601‐53602‐240 EQUIPMENT MAINTENANCE 6,492 16,957 12,446 34,955 35,000 35,000 ‐ 0.00%601‐53602‐245 MAINTENANCE OF PLANT 19,670 17,763 16,493 6,083 9,000 9,000 ‐ 0.00%601‐53602‐246 MAINTENANCE OF RESERVOIRS 8,802 6,343 11,869 522 19,500 19,500 ‐ 0.00%601‐53602‐247 MAINTENANCE OF MAINS 7,014 6,442 3,205 8,367 8,300 8,300 ‐ 0.00%601‐53602‐249 MAINTENANCE OF METERS 1,029 ‐ 982 ‐ ‐ ‐ ‐ #DIV/0!601‐53603‐300 SUPPLIES AND EXPENSE 4,522 4,268 4,477 3,747 4,000 4,000 ‐ 0.00%601‐53603‐310 OFFICE SUPPLIES (459) 10 122 14 750 750 ‐ 0.00%601‐53604‐210 TELEPHONE 228 180 9 ‐ 25 ‐ (25) ‐100.00%601‐53604‐214 SLUDGE REMOVAL ‐ 110 ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐53604‐216 TECH PROCESSING CONTRACT 850 663 ‐ ‐ 7,500 7,500 ‐ 0.00%601‐53604‐219 SLUDGE HAULING 13,597 12,824 13,304 120 30,000 30,000 ‐ 0.00%601‐53604‐310 OFFICE SUPPLIES 863 1,851 1,598 800 750 750 ‐ 0.00%601‐53604‐330 VEHICLE OPERATION & MAINT 205 360 647 51 500 800 300 60.00%601‐53604‐335 VEHICLE‐FUEL 1,599 3,160 2,104 1,405 4,000 3,700 (300) ‐7.50%601‐53604‐510 INSURANCE EXPENSE 33,532 13,876 15,642 13,173 16,000 14,414 (1,586) ‐9.92%601‐53604‐524 MISC GENERAL EXPENSE 12,375 1,709 12,619 ‐ ‐ ‐ ‐ #DIV/0!601‐53604‐525 INFORMATION TECHNOLOGY ‐ ‐ ‐ ‐ 1,500 1,500 ‐ 0.00%

Wastewater materials & supplies 503,399 487,997 513,591 152,271 557,375 566,264 8,889 1.59%

601‐53604‐218 CONSULTING‐OTHER 22,853 30,402 11,217 22,127 12,800 15,000 2,200 17.19%

Wastewater outside services 22,853 30,402 11,217 22,127 12,800 15,000 2,200 17.19%

601‐59230‐000 TRANSFER TO DEBT SERVICE ‐ 74,413 71,713 ‐ 118,940 76,200 (42,740) ‐35.93%601‐59230‐930 TRANSFER TO DEBT SERVICE 115,347 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!

PRINCIPAL PORTION OF DEBT ‐ ‐ ‐ ‐ 322,525 312,525 (10,000) ‐3.10%601‐53600‐620 INTEREST 20,615 15,689 11,860 5,788 9,620 5,775 (3,845) ‐39.97%601‐53600‐621 INTEREST ON BONDS TO GEN FUND 3,357 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!601‐53600‐624 INTEREST ON CWF LOAN 84,875 80,418 74,938 36,080 69,307 63,522 (5,785) ‐8.35%

Wastewater debt service 224,194 170,520 158,511 41,868 520,392 458,022 (62,370) ‐11.99%

127

Wastewater 2013 BudgetFund 601


2012 Actual

thru


601‐53605‐810 CAPITAL PURCHASES‐SEWER 96 2,780 1,885 22,469 12,315 265,000 252,685 2051.85%

Wastewater capital expenditures 96 2,780 1,885 22,469 12,315 265,000 252,685 2051.85%

Difference in revenue and expenses (cash items only) 553,806 350,208 415,694 272,208 (30,350) (234,280)

The difference line titled "cash items only" does not reflect principal payments on debt or capital items.

Wastewater Capital BreakoutWastewater Truck 85,000 Funded by Equipment Replacement FundWastewater Capacity Study 30,000 Clarifier Covers 100,000 Scada System 50,000

265,000

128

Water Budget 2013Fund 602


2012 Actual

thru


602‐41900 INTEREST ‐ DIVIDEND INCOME 16,961 11,480 13,375 2,140 7,000 6,000 (1,000) ‐14.29%602‐42100 WATER MAINS AND LATERALS ‐ ‐ ‐ 41,036 ‐ ‐ ‐ #DIV/0!602‐46002 FLAT RATE SALES TO COMMERCIAL ‐ 30 ‐ ‐ ‐ ‐ ‐ #DIV/0!602‐46101 METERED SALES ‐ RESIDENTIAL 379,916 388,470 391,131 266,953 393,000 400,000 7,000 1.78%602‐46102 METERED SALES ‐ COMMERCIAL 60,576 61,522 61,815 48,750 62,000 66,468 4,468 7.21%602‐46103 METERED SALES ‐ INDUSTRIAL 171,856 170,365 172,460 130,831 175,000 189,000 14,000 8.00%602‐46200 PP ‐ PRIVATE FIRE PROTECTION 3,740 3,751 5,199 4,286 3,500 6,309 2,809 80.25%602‐46300 FP ‐ PUBLIC FIRE PROTECTION 237,983 244,105 244,707 161,448 245,600 242,000 (3,600) ‐1.47%602‐46401 OTHER SALES ‐ PUBLIC AUTHORITY 24,101 24,832 28,532 23,316 29,000 30,000 1,000 3.45%602‐47003 CUSTOMER PENALITIES & FORF ACC 4,533 3,821 3,137 1,692 1,500 3,000 1,500 100.00%602‐47100 MISC SERVICE REVENUE 743 2,050 1,929 7,929 1,800 1,900 100 5.56%602‐47400 OTHER WATER REVENUE 34,517 20,959 34,032 16,735 20,000 30,000 10,000 50.00%

Water sales and interest revenue 934,926 931,385 956,317 705,117 938,400 974,677 36,277 3.87%

602‐48000 CONTRIBUTIONS REVENUE 450 270 860 270 ‐ ‐ ‐ #DIV/0!602‐48001 Contributions Rev from Muni 78,768 136,300 62,272 ‐ ‐ ‐ ‐ #DIV/0!602‐49999 PRIOR PERIOD ADJUSTMENT 16,557 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!

Contribution revenue 95,775 136,570 63,132 270 ‐ ‐ ‐ #DIV/0!

602‐53701‐120 HOURLY WAGES ‐ WELL OPERATIONS 22,409 26,474 25,171 26,130 20,636 22,556 1,920 9.30%602‐53701‐125 OVERTIME WAGES ‐ WELL OPERATIONS 5,472 3,623 4,424 3,722 ‐ ‐ ‐ #DIV/0!602‐53703‐120 HOURLY WAGES ‐ WATER TREATMENT 20,757 25,745 27,803 5,465 7,840 9,220 1,380 17.60%602‐53703‐125 OVERTIME WAGES ‐ WATER TREATMENT 1,172 327 482 1,214 12,385 12,734 349 2.82%602‐53704‐120 HOURLY WAGES ‐TRANS & DIST 56,338 25,133 25,171 52,872 63,858 64,849 991 1.55%602‐53704‐125 OVERTIME WAGES ‐TRANS & DIST 4,651 4,945 5,319 4,112 ‐ ‐ ‐ #DIV/0!602‐53704‐126 SEASONAL LABOR ‐TRANS & DIST ‐ 1,954 54 8 612 1,683 1,071 175.00%602‐53706‐120 HOURLY WAGES ‐ CUSTOMER ACCTS 15,158 22,041 21,811 11,381 9,872 10,266 394 3.99%602‐53706‐125 OVERTIME WAGES ‐ CUSTOMER ACCTS 96 40 235 18 ‐ ‐ ‐ #DIV/0!602‐53707‐110 SALARIES ‐ ADMIN & GENERAL 12,739 25,578 15,554 14,650 16,748 26,286 9,538 56.95%602‐53707‐120 HOURLY WAGES ‐ ADMIN & GENERAL 9,114 19,592 20,995 17,108 24,111 18,275 (5,836) ‐24.20%602‐53707‐130 EMPLOYEE BENEFITS ‐ ADMIN & GENERAL 58,364 34,926 33,062 22,074 660 680 20 3.03%602‐53707‐131 POST EMPLOYMENT BENEFITS EXP. 13,462 19,238 16,124 (174) ‐ 12,515 12,515 #DIV/0!602‐53707‐132 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 1,000 1,000 ‐ 0.00%602‐53707‐150 FICA ‐ ADMIN & GENERAL ‐ 11,214 10,752 4,960 11,942 12,706 764 6.40%602‐53707‐151 RETIREMENT ‐ ADMIN & GENERAL ‐ 16,303 16,157 14,127 16,033 19,056 3,023 18.85%602‐53707‐152 HEALTH/DENTAL/LIFE ‐ ADMIN & GENERAL ‐ 189 7,975 26,765 35,836 40,285 4,449 12.42%602‐53708‐150 FICA ‐ ADMIN & GENERAL ‐ ‐ ‐ 5,022 ‐ ‐ ‐ #DIV/0!

Water personnel services 219,732 237,323 231,089 209,455 221,533 252,112 30,579 13.80%

602‐53701‐242 MAINTENANCE OF WATER PLANT 2,506 3,702 5,945 370 6,300 6,300 ‐ 0.00%602‐53701‐300 SUPPLIES AND EXPENSE ‐ ‐ ‐ 166 ‐ ‐ ‐ #DIV/0!602‐53702‐220 UTILITIES 78,626 82,700 88,367 60,804 88,000 91,500 3,500 3.98%602‐53702‐230 STORMWATER UTILITY 95 412 380 253 675 675 ‐ 0.00%602‐53702‐244 MAINTENANCE OF PUMPING PLANT 28 4,069 ‐ 294 4,432 4,432 ‐ 0.00%602‐53702‐340 OPERATING SUPPLIES 1,078 1,206 1,427 36 3,000 3,000 ‐ 0.00%602‐53703‐245 MAINTENANCE OF PLANT 576 162 98 259 520 520 ‐ 0.00%602‐53703‐340 OPERATING SUPPLIES 8,985 5,649 7,601 4,465 7,800 7,800 ‐ 0.00%602‐53703‐348 CHEMICALS 37,538 43,569 38,556 36,445 46,038 47,879 1,841 4.00%602‐53704‐340 OPERATING SUPPLIES & EXPENSE 2,785 3,191 2,905 1,352 7,000 7,000 ‐ 0.00%602‐53705‐246 MAINTENANCE OF RESERVOIRS 6,797 43,374 3,735 5,752 33,000 32,989 (11) ‐0.03%602‐53705‐247 MAINTENANCE OF MAINS 6,084 6,542 12,526 2,695 8,000 8,000 ‐ 0.00%602‐53705‐248 MAINTENANCE OF SERVICES 3,046 2,411 3,544 2,558 3,650 3,650 ‐ 0.00%602‐53705‐249 MAINTENANCE OF METERS 1,028 6,236 982 2,992 6,200 6,200 ‐ 0.00%602‐53705‐250 MAINTENANCE OF HYDRANTS 5,004 3,890 857 1,680 4,000 4,000 ‐ 0.00%602‐53705‐251 MAINTENANCE OF OTHER PLANT 2,449 3,303 2,766 2,483 3,700 3,700 ‐ 0.00%602‐53706‐300 SUPPLIES AND EXPENSE 5,881 4,261 6,363 3,653 4,500 4,500 ‐ 0.00%602‐53706‐340 OPERATING SUPPLIES 2,611 920 1,228 1,150 1,200 1,250 50 4.17%602‐53707‐310 OFFICE SUPPLIES (497) 787 419 461 1,500 1,500 ‐ 0.00%602‐53707‐331 TRANSPORTATION 3,116 1,379 1,243 398 3,000 3,000 ‐ 0.00%602‐53707‐335 VEHICLE‐FUEL 4,231 4,537 5,273 4,250 7,140 7,140 ‐ 0.00%602‐53707‐340 OPERATING SUPPLIES ‐ 104 ‐ 505 ‐ ‐ ‐ #DIV/0!602‐53707‐390 OTHER SUPPLIES AND EXPENSE 802 2,832 3,141 1,741 ‐ ‐ ‐ #DIV/0!602‐53707‐510 PROPERTY INSURANCE 17,309 13,876 13,556 17,735 14,000 8,958 (5,042) ‐36.02%602‐53707‐525 INFORMATION TECHNOLOGY ‐ ‐ ‐ 1,076 1,500 1,500 ‐ 0.00%602‐53708‐403 DEPRECIATION 176,572 181,759 189,915 ‐ 180,000 190,000 10,000 5.56%602‐53708‐404 DEPRECIATION‐contributed 42,155 43,148 44,684 ‐ 43,000 44,000 1,000 2.33%602‐53708‐408 TAX 11,444 ‐ ‐ ‐ 12,000 12,500 500 4.17%602‐53708‐409 TAX EQUIVALENT 142,011 154,324 164,386 ‐ 155,000 165,000 10,000 6.45%

Water materials & supplies 562,260 618,340 599,897 153,572 645,155 666,993 21,838 3.38%

602‐53707‐290 OTHER CONTRACTUAL SERVICES 6,015 4,500 10,187 18,667 4,600 4,600 ‐ 0.00%

Water outside services 6,015 4,500 10,187 18,667 4,600 4,600 ‐ 0.00%

129

Water Budget 2013Fund 602


2012 Actual

thru


602‐58200‐427 INTEREST ON REVENUE BONDS 57,009 50,884 44,416 39,370 39,370 31,953 (7,418) ‐18.84%PRINCIPAL PORTION OF DEBT ‐ ‐ ‐ ‐ 215,000 230,000 15,000 6.98%

602‐59230‐930 TRANSFER TO DEBT SERVICE 29,900 29,300 28,700 ‐ 28,100 27,500 (600) ‐2.14%602‐53700‐542 AMORTIZATION OF DEBT 10,397 4,767 ‐ ‐ ‐ ‐ ‐ #DIV/0!

Water debt service 97,306 84,951 73,116 39,370 282,470 289,453 6,983 2.47%

602‐53709‐810 CAPITAL EQUIPMENT 3,107 1,622 904 5,060 15,513 464,000 448,487 2891.04%

Water capital expenditures 3,107 1,622 904 5,060 15,513 464,000 448,487 2891.04%

Difference in Revenues & expenses (cash items) 281,790 214,323 275,723 278,992 (7,871) (468,480) (460,609) 5851.98%

Water Capital Breakout

Meters 4,000 Parkview Dr 150,000 Elm Street 135,000 Scada 50,000 Well #2 Chemical Room 125,000

464,000

130

Stormwater Budget 2013Fund 603

Acct No Account Description 2009 Actual

2010

Actual

2011

Actual

2012 Actual

thru

10/31/2012

2012

Budget

2013

Budget $$ Change % Change

603‐44190 INTEREST INCOME ‐ ‐ 28 113 ‐ ‐ ‐ 0.00%603‐46100 RESIDENTIAL STORMWATER FEES 29,454 86,208 87,942 56,747 86,000 98,040 12,040 14.00%603‐46110 DUPLEX STORMWATER FEES 5,218 15,554 15,830 9,995 15,000 17,100 2,100 14.00%603‐46120 NONRESIDENTIAL STORMWATER FEES 40,147 119,450 118,504 75,993 121,000 135,660 14,660 12.12%603‐46310 PENALTIES 86 1,005 879 395 600 800 200 33.33%603‐46350 MISCELLANEOUS INCOME ‐ ‐ ‐ 60 ‐ ‐ ‐ #DIV/0!

Stormwater sales and interest revenue 74,905 222,217 223,183 143,303 222,600 251,600 29,000 13.03%

603‐48001 CONTRIBUTIONS FROM MUNI 2,248,771 72,700 60,207 ‐ ‐ ‐ ‐ #DIV/0!603‐49999 PRIOR PERIOD ADJUSTMENT (52,678) ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!

Contribution revenue 2,196,093 72,700 60,207 ‐ ‐ ‐ ‐ #DIV/0!

603‐53707‐131 POST EMPLOYMENT BENEFITS EXP. 5,433 2,589 2,802 ‐ ‐ 2,500 ‐ #DIV/0!603‐53800‐110 SALARIES 2,514 25,578 8,881 8,567 14,195 14,378 183 1.29%603‐53800‐120 HOURLY WAGES 7,536 38,360 35,459 20,618 41,987 35,815 (6,172) ‐14.70%603‐53800‐125 OVERTIME WAGES 62 ‐ 79 ‐ 81 38 (43) ‐53.09%603‐53800‐126 SEASONAL LABOR ‐ ‐ ‐ ‐ 204 561 357 175.00%603‐53800‐130 EMPLOYEE BENEFITS 6,998 5,556 3,690 ‐ ‐ ‐ ‐ #DIV/0!603‐53800‐150 FICA 760 4,306 3,504 2,160 4,321 3,888 (433) ‐10.02%603‐53800‐151 RETIREMENT 1,011 6,354 4,892 2,268 4,921 5,002 81 1.65%603‐53800‐152 HEALTH/DENTAL/LIFE ‐ 5,182 11,186 7,145 12,236 11,431 (805) ‐6.58%

Stormwater personnel services 24,314 87,924 70,493 40,759 77,945 73,613 (6,832) ‐8.77%

603‐53800‐215 CONSULTING ‐ ‐ 5,016 2,025 15,000 15,000 ‐ 0.00%603‐53800‐245 MAINTENANCE OF PLANT ‐ 1,268 ‐ ‐ 1,000 1,000 ‐ 0.00%603‐53800‐290 OTHER CONTRACTUAL SERVICES ‐ 2,000 2,170 5,837 2,105 2,300 195 9.26%603‐53800‐310 OFFICE SUPPLIES ‐ 13,025 13,000 13,775 13,100 13,400 300 2.29%603‐53800‐335 VEHICLE‐FUEL 1,087 2,892 4,159 2,162 5,100 5,200 100 1.96%603‐53800‐340 OPERATING SUPPLIES 13,906 4,226 (1,353) 2,483 5,000 5,000 ‐ 0.00%603‐53800‐390 OTHER SUPPLIES AND EXPENSE 266 789 797 19 1,000 1,000 ‐ 0.00%603‐53800‐510 PROPERTY INSURANCE ‐ ‐ ‐ ‐ ‐ 2,027 2,027 #DIV/0!603‐53801‐241 CATCH BASIN CLEANING ‐ ‐ ‐ ‐ 3,000 3,000 ‐ 0.00%603‐53801‐242 LEAF AND BRUSH COLLECTION ‐ 18 31 75 7,180 7,180 ‐ 0.00%603‐53801‐244 STREET SWEEPING ‐ 120 3,968 4,082 6,462 7,000 538 8.33%603‐53802‐242 STRUCTURE MAINTENANCE ‐ ‐ 188 1,465 4,000 4,000 ‐ 0.00%603‐53802‐243 MOWING ‐ 452 606 530 1,436 1,436 ‐ 0.00%603‐53803‐810 CAPITAL EQUIPMENT ‐ ‐ 936 4,850 4,530 ‐ (4,530) ‐100.00%603‐53803‐820 CAPITAL IMPROVEMENTS ‐ ‐ ‐ 53,829 ‐ 10,000 10,000 #DIV/0!603‐53805‐810 EQUIPMENT REPLACEMENT ‐ ‐ ‐ ‐ 10,000 ‐ (10,000) ‐100.00%603‐53806‐403 DEPRECIATION 31,328 32,744 34,447 ‐ 31,000 35,000 4,000 12.90%

Stormwater project funds & expenses 46,587 57,534 63,965 91,131 109,913 112,543 2,630 2.39%

603‐59230‐930 TRANSFER TO DEBT SERVICE ‐ 70,122 58,295 ‐ 63,860 64,157 297 0.47%

Stormwater debt service ‐ 70,122 58,295 ‐ 63,860 64,157 297 0.47%

Difference in Revenues & expenses (cash items) 35,332 39,381 64,877 11,414 1,882 36,287

Stormwater Capital BreakoutDetention Pond Engineering 10,000 Xridge Park Detention Pond ‐

10,000

131

approved 2013 annual budget and service plan

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