2016 Municipal Budget City of Monroe, Wisconsincityofmonroe.org/document_center/General Government... · 2018. 11. 1. · Building Inspection ... Through the mid part of the year

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2016 Municipal Budget

City of Monroe, Wisconsin

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Table of Contents Letter to the City Council from City Administrator ...................................... 1 Vision Statement ....................................................................................................... 2 Comprehensive Plan Update Project 2015-2016 ......................................... 3 Community Profile .................................................................................................... 4 City of Monroe Elected Officials .......................................................................... 5 Standing Committees .............................................................................................. 6 Special Boards, Commissions and Committees ............................................ 7 City Management, Directors and Supervisors ............................................... 8 Organizational Chart – Director Level ............................................................... 9 Staffing Levels 2010-2015 ................................................................................... 10 Peer Community Comparison ............................................................................ 11 Municipal Property Tax Rate Comparison 2011-2015.............................. 12 Property Tax Levy Comparison 2011-2015 ................................................... 13 Budget Process ........................................................................................................ 15 2016 Annual Budget Schedule .......................................................................... 16 2016 Budget Summary ......................................................................................... 17 Revenues .................................................................................................................... 20

Taxes ............................................................................................................ 21 Special Assessments .............................................................................. 21 Intergovernmental Revenues ............................................................. 22 Licenses & Permits ................................................................................. 23 Fines, Forfeitures and Penalties ........................................................ 24 Public Charges for Services ................................................................ 25 Intergovernmental Charges................................................................ 27 Miscellaneous Revenue ........................................................................ 27 Other Financing Sources ..................................................................... 28

General Fund Expenditures ................................................................................. 30 Department/Budget/Fund Relationship Guide ........................................... 31 Administration Department ................................................................................ 34

City Administrator .................................................................................. 35

Clerk/General Government Department ........................................................ 36 City Clerk .................................................................................................... 37 Central Duplication ................................................................................ 38 Codification ............................................................................................... 38 Elections ..................................................................................................... 39 Historic Preservation ............................................................................. 39 Property Assessment ............................................................................. 40 Property & Liability Insurance ........................................................... 40 Taxi Cab Grant – (Pre-2016) ............................................................... 40 Weights and Measures ......................................................................... 41 Taxi Cab Grant Fund – (2016) ............................................................ 41

Community Development Department .......................................................... 42

Community Development ................................................................... 43 Building Inspection ................................................................................ 44 Information Technology ...................................................................... 45 Senior Citizen Center ............................................................................ 46 Senior Citizen Activity Fund ............................................................... 47

Elected Officials ........................................................................................................ 49

Mayor .......................................................................................................... 50 City Council ............................................................................................... 50

Finance Department............................................................................................... 51 Finance ........................................................................................................ 52

Fire Department ....................................................................................................... 53

Fire Protection ......................................................................................... 54 Emergency Management .................................................................... 55 Merit Center.............................................................................................. 56

Non Department Specific .................................................................................... 57

Cemetery .................................................................................................... 58

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Cheese Days ............................................................................................. 58 City Band .................................................................................................... 59 Contingency.............................................................................................. 59 Humane Society ...................................................................................... 59 Legal ............................................................................................................ 60 Museum ..................................................................................................... 60 Other General Fund Expenses ........................................................... 61 Other General Government ................................................................ 61 Personnel ................................................................................................... 62 Pest & Animal Control .......................................................................... 62 Special Assessments Fund .................................................................. 63

Police Department .................................................................................................. 64

Law Enforcement .................................................................................... 65 Parking Enforcement ............................................................................. 66 Police Explorer Fund .............................................................................. 66

Public Works Department .................................................................................... 67

Celebrations & Entertainment ........................................................... 68 Director of Public Works ...................................................................... 69 Engineering ............................................................................................... 70 Forestry ....................................................................................................... 71 Garages and Sheds ................................................................................ 72 Garbage and Refuse Collection – (Pre-2016) .............................. 73 Green Waste Recycling ........................................................................ 74 Machinery and Equipment.................................................................. 75 Municipal Building ................................................................................. 76 Parking Lots .............................................................................................. 77 Parking Ramp ........................................................................................... 78 Parks Operating ...................................................................................... 79 Recycling – (Pre-2016) .......................................................................... 80 Sidewalks and Crosswalks ................................................................... 81 Street Administration ............................................................................ 82 Street Construction ................................................................................ 83 Street Lighting ......................................................................................... 84

Street Maintenance ............................................................................... 85 Weed Control ........................................................................................... 86

Recreation Department ........................................................................................ 87

Community Center ................................................................................. 88 Recreation Administration .................................................................. 89 Recreation Programs ............................................................................. 90 Swimming Pool ....................................................................................... 90 Park & Recreation Donation Fund ................................................... 91

Totals by General Fund Category ..................................................................... 92 Total General Government Expenditures ...................................... 92 Total Public Safety Expenditures ...................................................... 93 Total Public Works Expenditures ...................................................... 93 Total Health & Human Services Expenditures ............................ 94 Total Culture & Recreation Expenditures ..................................... 94 Total Conservation & Development Expenditures .................... 95

Special Revenue Funds ......................................................................................... 96

Airport Fund ............................................................................................. 97 Business Improvement District Fund .............................................. 98 Revolving Loan Fund ............................................................................. 99 Solid Waste Fund – (2016) ............................................................... 100 Tourism Fund ........................................................................................ 102

Debt Service Fund ................................................................................................ 103

Proprietary Funds ................................................................................................. 106

Stormwater Utility ............................................................................... 107 Wastewater Utility ............................................................................... 109 Water Utility ........................................................................................... 112

Tax Increment District Funds ........................................................................... 115

TID 4 – North Industrial Park .......................................................... 116 TID 5 – West Side Comm / Honey Creek Park ......................... 117

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TID 6 – Near West Side Commercial ............................................ 118 TID 7 - Downtown ............................................................................... 119 TID 8 – North Side City Entrance Corridor ................................ 120

Capital Outlay ........................................................................................................ 121

Overview ................................................................................................. 122 General Government .......................................................................... 123 Law Enforcement ................................................................................. 124 Fire Protection ...................................................................................... 125 Engineering ............................................................................................ 126

Streets Equipment ............................................................................... 127 Parks ......................................................................................................... 128 Senior Center ........................................................................................ 129 Street Construction ............................................................................. 130 Information Technology ................................................................... 131 Vehicle Replacement Account ........................................................ 132 Facilities Replacement Account ..................................................... 132 Equipment Replacement Account ................................................ 132

Glossary .................................................................................................................... 133

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CITY OF M ONROE

1110 18th Avenue Monroe, Wisconsin 53566

(608) 329-2500 www.cityofmonroe.org

Office of the City Administrator Philip Rath

(608) 329-2527 [email protected]

October 30, 2015 Re: 2016 Annual Budget Dear: Common Council Included with this correspondence is the 2016 Annual Budget for review and consideration pending the Public Hearing scheduled for November 17, 2015 and subsequent adoption by the Common Council. First, I would like to thank the Finance & Taxation Committee as well as staff for their contributions to this budget process. I would like to especially recognize Assistant Administrator Shanks for compiling the document again incorporating the additional data analytics. This document is quickly evolving into a useful policy making tool moving beyond the simple expression of dollars and cents. Although the overall expenditures increased for the 2016 budget, the “General Property Tax Levy decreased. Additionally, levied dollars for capital outlay more than doubled with the additional amount set aside in replacement accounts for future building, equipment, and vehicle needs. Visually the largest revision to the annual budget is the recommendation to establish a segregated Special Revenue Fund for solid waste management. This impacts both the revenue (Public Charges for Services) and the expenditure (Public Works) by reducing these amounts from the General Fund and placing them in the Solid Waste Fund. In summary identifies (excluding debt service) the General Fund operating budget is anticipated to increase by 0.68% or $68,910 for 2016. A couple of key considerations to point out regarding the summary: The Committee is once again recommending to make additional payment of the debt service. The Committee is recommending to payoff the General Fund portion of two notes – refinanced in 2006 and 2010. In addition, the additional Dispatcher position (recommended earlier this year) and a Code Enforcement position were added to the requested budget. The Public Hearing for the 2016 Annual Budget is scheduled for Tuesday, November 17 at 7:30 PM. I appreciate your consideration of the 2016 Annual Budget. Respectfully, Philip Rath Administrator City of Monroe

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Vision Statement A vision statement identifies where the City of Monroe intends to be in the future and how to best meet the future needs of its stakeholders. The vision statement incorporates a shared understanding of the nature and purpose of the organization and uses this understanding to move towards a greater purpose together. Southwestern Wisconsin Regional Planning Commission, in conjunction with UW-Extension Green County, sponsored visioning sessions for the City of Monroe in the autumn and winter of 2003-2004. The City of Monroe Plan Commission utilized the visioning information to create a formal vision statement. The vision statement for the City of Monroe is: Continues to protect and enhance the historical value of its courthouse square; while providing opportunities for compatible and cooperating businesses that make the downtown a viable center for commerce and tourism. Serves as a strong regional trade center. Provides opportunity for entrepreneurship for companies, large and small, who demonstrate that doing well and doing good are not different. Continues to build upon our historical and ethnic traditions to enhance our reputation as a destination city for tourists. Provides the sense of community that permits and facilitates personal pride, a spirit of volunteerism and where residents act as strong community advocates. Encourages the availability of an appropriate mix of housing; and city ordinances encourage the orderly development of new housing in the form of both residential homes and apartments. Developer, home owner, landlord and tenant are all dedicated to the preservation of Monroe as a community where you can raise a family, earn a living and ultimately retire. Strives to maintain a strong population base while enhancing a positive environment, which encourages educational opportunities through high school and beyond. Encourages the preservation and availability of green space as buffer zones and as green areas, which provide varied recreational opportunities. Works cooperatively with all governmental units to ensure orderly development with resultant mutual benefit and shared fiscal responsibility.

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Comprehensive Plan Update Project 2015-2016 In 2015 the City of Monroe employed the services of Southwestern Wisconsin Regional Planning Commission, in coordination with UW-Extension Green County and Green County Development Corporation to update the City’s Comprehensive Plan. When completed the plan will articulate the community’s vision for itself and be a blueprint for the future. The proposed plan of work began in 2015 with stakeholder identification, project launch and data collection. Through the mid part of the year the project transitioned to stakeholder engagement and community outreach. This included over a dozen public meetings on specific topics like parks, transportation, housing, economic development, utilities, arts and land use. In late 2015 the project will continue with its community outreach efforts, including a public survey. Information taken from all of the stakeholder input will be used to start implementation meetings. The project will continue into 2016 with finalization of the plan.

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Community Profile The City of Monroe is named after James Monroe, the fifth President of the United States. The city was founded in 1838 and officially incorporated on April 4, 1858. Monroe is the County Seat of Green County. Monroe is located in southwestern Wisconsin’s western upland geographic region. The Driftless Area, within the western uplands, gives way to gentle, rolling terrain that supports farming, in particular dairy farming, in Green County and the area immediately surrounding the city. At the center of Monroe’s vibrant downtown square is the Historic Green County Courthouse, a stunning Richardsonian Romanesque style courthouse built in 1891. Surrounding the Historic Courthouse is the City’s diverse and lively downtown district. A number of unique specialty shops, professional offices, restaurants and taverns line the square. Local civic and special interest groups organize a variety of social gatherings and events, such as the summer long Concerts on the Square, the bi-annual Cheese Days, which brings in nearly 100,000 visitors, holiday parades, a Chili Cook Off and a bi-weekly farmer’s market. Monroe is home to a number of diverse community amenities and facilities including a municipal airport with a brand new $1 million terminal, an outdoor swimming pool, sixteen parks comprised of 110 acres, the Badger State Trail, the Cheese Country Trail, the Monroe Public Library, the Behring Senior Center, the Green County Historical Museum, a performing arts center, county fairgrounds, indoor ice skating arena, skate park, curling club, Monroe Theatre Guild, and the Monroe Country Club. MONROE Monroe residents are served by the Monroe School District, which encompasses the entire city limits of Monroe. The school district serves 2,600 students in grades 4K through 12. For higher education Blackhawk Technical College has a satellite campus located in Monroe that offers opportunities for career preparation. The UW system has two four year universities (UW-Madison, 40 miles away, and UW-Platteville, 53 miles away) and one two year campus (UW-Rock County, 37 miles away) in the Monroe region. The City of Monroe municipal government operates under a mayor-council form of governance with a City Administrator serving at the Council’s pleasure as its Chief Administrative Officer. The Mayor is elected to a two year term and Alderpersons are elected to two year staggered terms. HIGHWAY MILES TO SIGNIFICANT CITIES Madison, WI 40 miles Des Moines, IA 260 miles Dubuque, IA 60 miles Minneapolis, MN 300 miles Milwaukee, WI 110 miles St. Louis, MO 340 miles Chicago , IL 130 miles

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City of Monroe Elected Officials

Mayor

William Ross

Alderperson – Ward 1 Alderperson – Ward 2 Alderperson – Ward 3 Alderperson – Ward 4 Alderperson – Ward 5 Tom Miller Brooke Bauman Michael Boyce Jeff Newcomer Charles Koch

Alderperson – Ward 6 Alderperson – Ward 7 Alderperson – Ward 8 Alderperson – Ward 9 Chris Beer Louis Armstrong Reid Stangel Richard Thoman

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Standing Committees The Mayor appoints City Council members to serve on standing committees on an annual basis after the Spring election. Board of Public Works Finance and Taxation Committee Judiciary and Ordinance Review Committee License Committee Charles Koch – Chairperson Reid Stangel - Chairperson Louis Armstrong – Chairperson Richard Thoman – Chairperson Jeff Newcomer Louis Armstrong Chris Beer Chris Beer Tom Miller Brooke Bauman Charles Koch Michael Boyce Reid Stangel Charles Koch Jeff Newcomer Tom Miller - Alternate Richard Thoman Chris Beer - Alternate Richard Thoman - Alternate Michael Boyce – Alternate Public Safety Committee Salary and Personnel Committee Chris Beer – Chairperson Brooke Bauman – Chairperson Brooke Bauman Louis Armstrong Tom Miller Chris Beer Michael Boyce - Alternate Jeff Newcomer Reid Stangel Richard Thoman - Alternate

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Special Boards, Commissions and Committees These groups are comprised of a variety of individuals. Some appointments are designated for the Mayor, City Council and staff. However, many of these groups are comprised of private citizens with an interest in the duties and tasks carried out by the board, commission or committee. Airport Board of Management Board of Canvassers Board of Parks and Recreation Commissioners Board of Police and Fire Commissioners Tom Miller – Chairperson Carol Stamm Brian Saugstad – President Dan Bestul Clarence Peters – Secretary Ron Purintun Monica Schneider – Vice President Lois Kaster Mayor William Ross (Non-Voting Member) Janet Zee Barb Gelbach Charles Koch Louis Armstrong Kelli Brunton Angela Rogerson Michael Lambert Barb Moser Jean Ruda Thomas Kelly Jeff Newcomer Emily Bartels Sheri Schaefer Eric Losenegger Board of Review Ethics Board Historic Preservation Committee Housing Authority Mayor William Ross Gary Becker Tom Kelly, Chairperson Cindy L. Landsburg – Executive Director Charles Koch Dave Deininger Dennis Dalton Jordan Nordby Reid Stangel Kim Lee Russ Brown Gerald Ellefson Richard Thoman Mary Mezera - Alternate Aaron Holverson Donna Ellingson Carol Stamm (City Clerk) David Riese Jan Lefevre Richard Thoman, City Alderperson DeeDee Seffrood Bub Zwygart Information Technology Committee Plan Commission Revolving Loan Fund Committee Senior Citizens Board Jeff Newcomer – Chairperson Mayor William Ross – Chairperson Michael Doyle – Chairperson Bill Schwaiger – President Louis Armstrong Charles Koch – City Alderperson Reid Stangel Vicki Ingwell - Secretary Al Gerber Nate Klassy – Vice-Chair Steve Bechtolt Paul Hannes Daryl Rausch William Bethke Katee Eliasson Mary Deininger Martin Shanks Ron Spielman Ron Georgeson Ray F. Jones Keith Ingwell Kay Fazel Chuck Schuringa Elaine Brukwicki Jon Rufenacht Visitor and Promotion Board Zoning Board of Appeals Chuck Koch Mayor William Ross Tyler Schultz Tom Miller Dennis Dalton Richard Thoman Bud Pilz Chris Sachs David Haroldson Randy Haglund Nate Klassy Daniel DeMuth – 1st Alternate John Wyttenbach – 2nd Alternate

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City Management, Directors, and Supervisors Administration City Administrator Philip Rath Assistant City Administrator/Dir. of Community Development Martin Shanks Clerk Department City Clerk/Director of General Government Carol Stamm Community Development Department Building Inspector/Zoning Administrator Ryan Lindsey IT Director Rob Jacobson Senior Center Coordinator Tammy Derrickson Finance City Comptroller/Director of Finance Bridget Schuchart Fire Department Fire Chief/Director of Emergency Government Daryl Rausch Police Department Chief of Police Fred Kelley Public Works Director of Public Works Colin Simpson Engineering Supervisor Al Gerber Park Supervisor/City Forester Paul Klinzing Street & Sanitation Supervisor Tom Boll Utilities Supervisor Mike Kennison Recreation Department Recreation Director Marge Klinzing

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City Administrator (w/ Mayor &

Common Council)

Assistant Administrator/Director of Community Development • Building Inspection/Zoning • Iinformation Technology • Senior Center

Director of Recreation

City Clerk/Director of General Government

Director of Public Works • Engineering • Parks • Stormwater • Streets & Sanitation • Wastewater • Water

Fire Chief/Director of Emergency

Management

Director of Finance

Chief of Police

Organizational Chart Overview

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2010-2015 Staffing Levels 2010 Staffing 2011 Staffing 2012 Staffing 2013 Staffing 2014 Staffing 2015 Staffing

FT PT S Total FT PT S

Total

FT PT S Total FT PT S Total FT PT S Total FT PT S Total

General Government Administration 1 0 0 1 1 0 0 1 2 0 0 2 2 0 0 2 2 0 0 2 2 0 0 2 Assessor 2 0 0 2 2 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Attorney 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 1 0 1 0 1 Building Inspector 1 0 0 1 2 0 0 2 2 0 0 2 2 0 0 2 1 1 0 2 1 1 0 2 Clerk 2 0 0 2 2 0 0 2 2 0 0 2 2 0 0 2 2 0 0 2 2 0 0 2 Elected Officials 0 11 0 11 0 11 0 11 0 11 0 11 0 10 0 10 0 10 0 10 0 10 0 10 Elections 0 28 0 28 0 25 0 25 0 32 0 32 0 19 0 19 0 19 0 19 0 23 0 23 Finance 4 1 0 5 4 1 0 5 4 1 0 5 3 1 0 4 3 1 0 4 3 1 0 4 Main Street 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Municipal Building 1 0 0 1 1 0 0 1 1 0 0 1 1 0 0 1 1 0 0 1 1 0 0 1 Total 12 40 0 52 12 37 0 49 11 44 0 55 10 31 0 41 9 32 0 41 9 36 0 45

Culture & Recreation

City Band 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 Recreation 3 1 74 78 3 1 92 96 3 1 93 97 3 1 103 107 3 1 85 89 3 1 95 99 Senior Center 3 1 0 4 3 1 0 4 3 1 0 4 3 1 0 4 3 1 0 4 3 2 0 5 Total 6 3 74 83 6 3 92 101 6 3 93 102 6 3 103 112 6 3 85 94 6 4 95 105

Public Works

Engineering 3 0 0 3 3 0 0 3 3 0 0 3 2 0 0 2 3 0 0 3 3 0 0 3 Parks 4 2 7 13 4 2 8 14 4 2 7 13 4 2 8 14 5 1 6 12 5 2 7 14 DPW 1 0 0 1 1 0 0 1 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 1 Streets 18 1 6 25 18 1 6 25 19 1 6 26 19 1 5 25 20 0 3 23 19 0 5 24 Total 26 3 13 42 26 3 14 43 26 3 13 42 26 3 13 42 29 1 9 39 28 2 12 42

Public Safety

Fire 3 51 0 54 3 50 0 53 2 54 0 56 2 53 0 55 2 48 0 50 2 45 0 47 Police 35 0 0 35 35 0 0 35 35 0 0 35 35 0 0 35 35 0 0 35 35 0 0 35 Total 38 51 0 89 38 50 0 88 37 54 0 91 37 53 0 90 37 48 0 85 37 45

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Airport 0 0 5 5 0 0 6 6 0 0 4 4 0 0 4 4 0 0 4 4 0 0 3 3 Wastewater 9 0 1 10 8 1 0 9 8 1 0 9 8 0 0 8 6 1 0 7 6 1 0 7 Water 6 0 1 7 7 0 1 8 7 0 1 8 7 0 1 8 7 0 1 8 7 0 1 8 Total 15 0 7 22 15 1 7 23 15 1 5 21 15 0 5 20 13 1 5 19 13 1 1 15 Totals Across City 97 97 94 288 97 94 113 304 95 105 111 311 94 90 121 305 94 85 99 278 93 88 108 289

Percent Change from Prior Year

0.00%

-3.09%

20.21%

5.56%

-2.06%

11.70%

-1.77%

2.30% -

1.05%

-14.29

%

9.01%

-1.93%

0.00%

-5.56%

18.18%

8.85% 1.06%

3.53%

9.09% 3.96%

Percent Change from 2010 to 2015

4.12%

6.38%

4.42% 4.93%

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02,0004,0006,0008,000

10,00012,00014,000

Popu

latio

n

Municipality

Population Growth 2000 - 2014

2000 2014 (estimate)

0.00%10.00%20.00%30.00%40.00%50.00%60.00%70.00%80.00%

Popu

latio

n Gr

owth

Municipality

Population Growth Rate 2000 - 2014

Peer Community Comparison

Population Growth Comparison 2000-2014

Municipality 2000 2010 Growth from 10-13 2014 (estimate) Growth Rate 2000-Current Baraboo 10,711 12,048 12.48% 12,085 12.83% Burlington 9,936 10,464 5.31% 10,541 6.09% Elkhorn 7,305 10,084 38.04% 9,975 36.55% Fort Atkinson 11,621 12,368 6.43% 12,430 6.96% Monroe 10,843 10,827 -0.15% 10,781 -0.57% Platteville 9,989 11,224 12.36% 12,281 22.95% Portage 9,728 10,324 6.13% 10,178 4.63% Reedsburg 7,827 9,200 17.54% 9,533 21.80% Stoughton 12,354 12,611 2.08% 13,039 5.54% Verona 7,052 10,619 50.58% 12,003 70.21% Waupun 10,718 11,340 5.80% 11,337 5.78% *Source: U.S. Census Data

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5.00

6.00

7.00

8.00

9.00

10.00

11.00

12.00

2011 2012 2013 2014 2015

Tax

Rate

Year

Property Tax Rate Comparison 2011-2015

Baraboo

Burlington

Elkhorn

Fort Atkinson

Monroe

Platteville

Portage

Reedsburg

Stoughton

Verona

Waupun

0.00

5.00

10.00

15.00

20.00

25.00

30.00

35.00

40.00

Tax

Rate

Municipality

Municipal Property Tax Rate Growth Since 2011

Municipal Property Tax Rate Comparison 2011-2015 Municipality 2011 2012 2013 2014 2015 % Growth since 2011

Baraboo 9.15 9.38 10.20 10.49 10.69 16.89 Burlington 7.65 7.89 8.34 8.70 9.01 17.75 Elkhorn 6.52 6.74 6.80 6.89 7.84 20.16 Fort Atkinson 7.54 7.57 7.79 8.22 7.94 5.32 Monroe 10.17 9.99 10.12 10.36 10.81 6.28 Platteville 7.19 7.32 7.42 7.59 7.21 0.23 Portage 8.07 8.04 9.05 8.88 8.99 11.46 Reedsburg 8.05 8.42 9.57 10.56 11.01 36.79 Stoughton 7.28 7.62 8.02 8.47 8.54 17.24 Verona 6.38 6.45 6.53 6.73 6.65 4.23 Waupun 6.04 5.90 6.11 6.86 6.54 8.21

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6.61 7.96

23.63

3.44

8.65 10.53

0.02

17.20

7.57

23.02

6.44

% G

row

th in

Tax

Lev

y

Community

Peer Community Property Tax Levy Growth Since 2011

2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000

10,000,000 11,000,000

2011 2012 2013 2014 2015

Prop

erty

Tax

Lev

y (S

)

Year

Peer Community Property Tax Levy 2010-2015

Baraboo Burlington Elkhorn Fort Atkinson

Monroe Platteville Portage Reedsburg

Stoughton Verona Waupun

Property Tax Levy Comparison 2011-2015 Municipality 2011 2012 2013 2014 2015 % Growth since 2011

Baraboo 7,217,034 7,228,736 7,358,623 7,511,514 7,727,454 6.61

Burlington 5,288,914 5,463,663 5,505,685 5,531,623 5,746,109 7.96

Elkhorn 3,656,722 4,206,960 4,029,691 4,041,488 4,788,407 23.63

Fort Atkinson 6,354,390 6,402,994 6,494,721 6,612,979 6,581,045 3.44

Monroe 6,150,301 6,150,230 6,149,798 6,272,022 6,733,043 8.65

Platteville 3,514,365 3,566,816 3,657,287 3,745,171 3,927,784 10.53

Portage 4,842,119 4,893,267 4,756,094 4,816,053 4,843,195 0.02

Reedsburg 4,577,911 4,626,314 5,009,232 5,275,657 5,528,935 17.20

Stoughton 6,997,550 7,136,385 7,136,381 7,316,545 7,570,544 7.57

Verona 7,801,780 7,988,247 8,153,289 8,504,154 10,135,405 23.02

Waupun 2,385,754 2,385,753 2,385,753 2,569,001 2,550,001 6.44

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$-

$20,000.00

$40,000.00

$60,000.00

$80,000.00

$100,000.00

$120,000.00

$140,000.00

$160,000.00

$180,000.00

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Annual Building Permit Fees Collected - 2003-2014

Annual Building Permit Fees Collected - 2003-2014

Year Fees Top Permits

2003 $ 63,627.39 2004 $ 74,818.98 2005 $ 91,892.38 2006 $ 91,079.28 2007 $ 92,598.28 2008 $ 125,742.79 Wal-Mart $ 31,115.00 2009 $ 84,070.39 2010 $ 133,817.89 Monroe Clinic $ 56,479.32 2011 $ 86,137.34 2012 $ 87,272.23 2013 $ 153,188.40 Waste Water Plant $ 61,007.00 2014 $ 91,993.02

City of Monroe Top 2014 Taxpayers & Assessments

Owner Name Total Assessment Total Taxes

Monroe Clinic $14,642,300.00 $395,644.98

Swiss Colony $12,366,500.00 $334,216.58

Wal-Mart $8,828,400.00 $239,218.71

RS Partners (Pick-N-Save) $8,704,000.00 $235,846.94

Badger State Ethanol $6,776,300.00 $183,597.89

Roth Kase $4,760,200.00 $128,814.34

Monroe Truck $3,687,200.00 $99,800.68

2122 Associates (Aster Retirement) $3,512,900.00 $95,145.60

Mountain Crest (Minhas) $3,250,500.00 $88,349.00

Shopko $2,736,400.00 $74,099.09

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Budget Process Title 1 Administrative Chapter 13 Section 1 of the City of Monroe City Code articulates the general nature of the annual budget process. 1-13-1: Budget system: (A) On or before October 1 of each year, each officer, department or board shall file with the city clerk an itemized statement of disbursements made to carry out the powers and duties of such officer or department during the preceding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer or department during such year, and of the condition and management of such funds; also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statements shall be presented in the form prescribed by the city clerk and shall be designated as the "department estimates" and shall be as nearly uniform as possible for the main divisions of all departments.

See Budget Schedule on next page. The City Administrator has been directed to oversee the management and compilation of the budget requests and processes.

(B) The committee on finance and taxation shall consider such departmental estimates in consultation with the department head, and shall then determine the total amount to be recommended in the budget for such department or activity. (C) On or before October 20 of each year the committee on finance and taxation shall prepare and submit to the council a proposed budget presenting a financial plan for conducting the affairs of the city for the ensuing calendar year. The budget shall include the following information:

1. All existing indebtedness and all anticipated revenue from all sources during the ensuing year and likewise list all proposed appropriations for each department activity and reserve account during the ensuing year. 2. Actual revenues and expenditures for the preceding year, actual revenues and expenditures for not less than the first six (6) months of the current year and all estimated revenues and expenditures for the balance of the current year and for informational purposes list by fund all anticipated unexpended or unappropriated balances, and surpluses, if any. 3. Such other information as may be required by the council.

(D) The committee on finance and taxation shall submit to the council at the time the annual budget is submitted, the draft of an appropriation resolution providing for the expenditures proposed for the ensuing fiscal year. Upon the submission of the proposed appropriation resolution to the council it shall be deemed to have been regularly introduced therein. The council shall hold a public hearing on the budget and the proposed appropriation resolution by giving notice thereof and conducting said hearing in the manner prescribed by section 65.90, Wisconsin statutes. Following the public hearing the proposed appropriation resolution may be changed or amended and shall take the same course in the council as other resolutions. (E) Upon written recommendation of the committee on finance and taxation the council may, at any time, by a two-thirds (2/3) vote of the entire membership, transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within ten (10) days thereafter in a newspaper of general circulation in the city as a class one notice.

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The above describes the method by which the annual budget may be amended. (F) No money shall be drawn from the treasury of the city nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation resolution, or of such resolution when changed as authorized by subsection (E) of this section. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned. (1969 Code, sec. 20:23)

2016 ANNUAL BUDGET SCHEDULE July 10, 2015 Budget / Five-Year CIP memo to Department Heads July 31, 2015 Department Five-Year Capital Budget / HR requests due. Aug. 1 – 16, 2015 Administrator review of Departmental Capital Budget requests Aug. 3, 2015 Administrator drafts Capital Financing Policy for Finance Committee Aug. 3 – Sept. 1, 2015 Finance & Taxation Committee Review: recommended Capital Financing Revenues & Policies (Specific dates/times: To Be

Determined) Aug. 17, 2015 Administrator prepares updated Five-Year CIP for Finance Committee Aug. 17, 2015 Updated 2015-16 Operating Budget including information from first 6 months of 2015 distributed to Department Heads /

City Council Aug. 17, 2015 – Sept. 15, 2015 Finance & Taxation Committee Review Session(s): Five-Year CIP (2016-2020) - if necessary (Specific dates/times: To Be

Determined) Aug. 31, 2015 Deadline for Department Heads to submit 2016 operating budget revisions to City Administrator’s Office Sept. 1, 2015 Salary & Personnel Committee recommends salary & benefit adjustments for 2016 in accordance with the Comprehensive

Wage Schedule Sept. 1 – Sept. 15, 2015 Administrator review of Departmental operating budget revisions Sept. 15, 2015 Common Council votes on S & P recommendation for 2016 wage / benefit Sept. 15, 2015 City Council reviews/adopts the recommended Five-Year Capital Improvement Plan (2016-2020) Oct. 5, 2015 Draft of Administrator’s 2016 Revised budget Oct. 5 - 23, 2015 Finance & Taxation Committee review session(s): 2016 Revised Budget - if necessary (Specific dates/times: To Be

Determined) Oct. 26, 2015 Public Hearing Notice for 2016 Annual Budget to The Monroe Times for statutory publication 15 days prior to public hearing Nov. 2, 2015 Publication of Public Hearing Notice Nov. 17, 2015 Public Hearing on 2016 Budget Nov. 17, 2015 City Council adoption of the 2016 Budget

17

2016 Budget Summary

GENERAL FUND 2015 ADOPTED BUDGET 2016 PROPOSED BUDGET % CHANGE REVENUES TAXES

GENERAL PROPERTY TAXES 6,733,042 6,668,084 -0.96% OTHER TAXES 272,814 270,859 -0.72%

SPECIAL ASSESSMENTS 31,246 31,258 0.04% INTERGOVERNMENTAL REVENUES 2,220,168 2,468,859 11.20% LICENSES & PERMITS 241,481 271,261 12.33% FINES, FORFEITS, & PENALTIES 82,000 82,000 0.00% PUBLIC CHARGES FOR SERVICES 680,277 286,255 -57.92% INTERGOVERNMENTAL CHARGES 7,000 7,150 2.14% MISCELLANEOUS REVENUES 110,744 87,978 -20.56% OTHER FINANCING SOURCES 464,937 496,817 6.86% TOTAL REVENUES 10,843,709 10,670,521 -1.60% EXPENDITURES GENERAL GOVERNMENT 1,496,653 1,529,915 2.22% PUBLIC SAFETY 3,768,065 3,888,495 3.20% PUBLIC WORKS 3,105,815 2,543,312 -18.11% HEALTH & HUMAN SERVICES 69,000 72,100 4.49% CULTURE, RECREATION, & EDUCATION 1,322,880 1,378,743 4.22% CONSERVATION & DEVELOPMENT 170,404 241,140 41.51% CAPITAL OUTLAY 94,400 200,000 111.86% DEBT SERVICE 887,519 505,785 -43.01% OTHER FINANCING USES 68,609 311,031 353.34% TOTAL EXPENDITURES 10,983,345 10,670,521 0.68%

18

Summary All Funds Combined 2016 Proposed

GOVERNMENTAL FUNDS ESTIMATED FUND

BALANCE JANUARY 1

TOTAL REVENUES

TOTAL EXPENDITURES

FUND BALANCE DECEMBER 31

PROPERTY TAX CONTRIBUTION

GENERAL FUND 8,851,729 9,958,112 9,958,112 8,476,691 5,895,485 SPECIAL ASSESSMENTS 200 31,258 0 0 TAXI CAB GRANT 250,841 250,841 0 0 P&R FUNDRAISER/DONATION 30,500 30,500 0 0 MERIT CENTER 21,360 21,360 0 0 SENIOR CENTER ACTIVITY FUND 89,020 103,000 0 0 POLICE EXPLORER’S FUND 0 0 0 0 TAX INCREMENT DISTRICT FUND(S)

DISTRICT #4 (493,541) 404,060 404,060 (493,541) 0 DISTRICT #5 440,797 313,042 363,682 390,157 0 DISTRICT #6 - 255,832 255,832 - 0 DISTRICT #7 (200,180) 194,694 224,905 (230,391) 0 DISTRICT #8 487,543 66,815 79,913 474,445 0

CAPITAL PROJECTS FUND 1,037,485 7,055,900 6,950,300 1,143,085 200,000 DEBT SERVICE FUND - 1,425,143 1,431,767 (6,624) 512,409 SPECIAL REVENUE FUNDS(S)

BID FUND 7,544 37,507 37,500 7,551 0 TOURISM FUND 65,438 60,625 60,500 65,563 0 REVOLVING LOAN FUND 1,241,915 72,300 20,000 1,294,215 0 AIRPORT - 276,890 276,890 - 60,190 SOLID WASTE FUND - 481,500 447,741 33,759 0

TOTALS 11,108,730 20,994,341 20,948,161 11,154,910 6,668,084

PROPRIETARY FUNDS ESTIMATED FUND

BALANCE JANUARY 1

TOTAL REVENUES

TOTAL EXPENDITURES

FUND BALANCE DECEMBER 31

PROPERTY TAX CONTRIBUTION

STORM WATER 1,066,216 693,000 1,638,714 120,502 0 WATER 1,734,774 1,766,705 1,793,157 1,708,322 0 WASTEWATER 5,000,276 4,481,676 4,193,759 5,288,193 0 TOTALS 7,801,266 6,941,381 7,625,630 7,117,017 0 TOTALS 18,909,996 27,935,722 28,573,791 18,271,927 6,668,084

19

13.63%

34.31%

28.28%

0.63%

12.04%

1.55%

0.86%

8.08%

0.62%

2015 Adopted Budget Allocations by General Fund Category

GENERAL GOVERNMENT

PUBLIC SAFETY

PUBLIC WORKS

HEALTH & HUMANSERVICESCULTURE, RECREATION, &EDUCATIONCONSERVATION &DEVELOPMENTCAPITAL OUTLAY

DEBT SERVICE

OTHER FINANCING USES

14.34%

36.44% 23.83%

0.68%

12.92%

2.26%

1.87% 4.74% 2.91%

2016 Proposed Budget Allocations by General Fund Category

GENERAL GOVERNMENT

PUBLIC SAFETY

PUBLIC WORKS

HEALTH & HUMANSERVICESCULTURE, RECREATION, &EDUCATIONCONSERVATION &DEVELOPMENTCAPITAL OUTLAY

DEBT SERVICE

OTHER FINANCING USES

New and/or Discontinued Activities for 2016 Proposed Budget Payoff remaining principal for Debt Service refinanced during 2010: $ 150,066 Payoff remaining principal for Debt Service refinanced during 2006: 76,000 Hire additional Dispatcher position 62,980 Hire additional PT code enforcement position 29,134 Contract Vierbecher for Econ. Development programs 18,500 Additional contribution for Monroe Chamber 5,000 Additional contribution for Monroe Main Street 5,000

Additional contribution for Greenwood Cemetery 3,000

Totals $ 349,680

20

REVENUES Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.

21

REVENUES Taxes The total amount of revenues to be raised by property taxes. Property taxes are levied in the current year for the following year appropriations.

Account Number Account Title 2014 Actual Actual Through

September 30, 2015 2015 Budget 2016 Projected 2016 Proposed

100-41110-000 GENERAL PROPERTY TAXES 6,272,022 6,733,043 6,733,042 6,315,572 6,668,084

100-41111-000 OMITTED PROPERTY TAXES 1,901 - - - -

100-41112-000 POSTPONED PERS PROP TAXES 600 (27,324) - - -

100-41114-000 WRITE OFF DPPT (14,263) - - - -

100-41140-000 TRAILER TAXES 39,767 27,627 39,345 35,000 35,000

100-41210-000 ROOM TAX 7,894 6,071 6,040 6,060 7,500

100-41220-000 SALES DISCOUNT TAKEN 120 90 70 70 100

100-41310-000 TAXES FROM WATER UTILITY 200,000 - 200,000 200,000 200,000

100-41320-000 TAXES FROM HOUSING AUTHORITY 26,103 26,147 24,000 25,000 25,000

100-41330-000 TAXES FROM ST. JOHN'S GARDEN 3,159 3,159 3,159 3,159 3,159

100-41800-000 INTEREST ON TAXES 220 52 200 200 100

TOTALS 6,537,523 6,768,865 7,005,856 6,585,061 6,938,943

Special Assessments A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.



- SIDEWALK 48,255 - 31,246 31,279 31,258

22

REVENUES Intergovernmental Revenues Contains any anticipated monetary aid from the State and Federal governments, including the Shared Revenue program, transportation aids, recycling grants, and the taxicab program.



100-43210-000 FEDERAL AID FIRE PROTECTION - 1,346 - - -

100-43220-000 FEDERAL AID FOR MASS TRANSIT 126,383 29,003 121,180 124,815 138,673

100-43410-000 STATE SHARED TAXES 1,473,281 187,307 1,233,737 1,455,000 1,503,695

100-43415-000 STATE AID FOR MASS EXEMPT COMP 139,494 150,108 139,407 135,000 140,000

100-43420-000 FIRE INSURANCE TAX - - 27,000 27,000 27,000

100-43430-000 DRUG TAX COLLECTION 531 - - - -

100-43520-000 STATE AID FOR LAW ENFORCEMENT 4,472 - 2,000 2,000 2,000

100-43521-000 LAW ENFORCEMENT TRAINING AIDS 3,840 4,160 4,000 4,160 4,160

100-43522-000 STATE AID FOR VOLUNTEER FIRE 27,817 26,670 - - 20,000

100-43532-000 STATE AID - MASS TRANSIT 94,816 79,005 116,390 119,882 106,939

100-43540-000 CONNECTING HIGHWAY AIDS 46,296 23,304 46,608 46,000 46,945

100-43541-000 GENERAL TRANSPORTATION AIDS 396,388 227,923 455,846 410,261 479,446

100-43661-000 STATE RECYCLING GRANT 74,294 74,290 74,000 74,000 -

TOTALS 2,387,611 803,116 2,220,168 2,398,118 2,468,859

23

REVENUES Licenses & Permits Any expected revenues for liquor licenses, building permit fees, pet licenses, and other required permits/licenses in the City.



100-44000-000 WEIGHTS & MEASURES ASSESS. FEES - - - 4,400 4,400 100-44000-000 AIRPORT OPERATOR PERMITS - - - 150 150 100-44001-000 LIQUOR & FERMENTED MALT BEV LIC. 21,620 22,190 23,240 21,500 21,500 100-44002-000 OPERATOR'S LICENSE 10,400 9,760 10,000 10,000 10,000 100-44003-000 AMUSEMENT 2,225 2,250 2,025 2,025 2,025 100-44004-000 DANCE LICENSE 1,575 1,200 1,275 1,350 1,350 100-44005-000 CIGARETTE LICENSE 1,700 1,700 1,600 1,600 1,600 100-44007-000 TAXI CAB LICENSE 75 75 75 75 75 100-44008-000 MOBILE HOME PARK LICENSE 510 50 500 500 500 100-44009-000 GARBAGE COLLECTORS 250 750 750 750 750 100-44010-000 CARNIVAL PERMITS 200 125 125 200 200 100-44011-000 PA PERMIT 2,048 1,880 - 1,800 900 100-44012-000 PEDDLER/STREET VENDOR 102 21 56 56 56 100-44013-000 ANIMAL CONTROL LICENSE 150 15 105 105 105 100-44014-000 MOTEL LICENSE 120 100 100 100 100 100-44015-000 CABLE TV FRANCHISE 110,761 96,730 102,800 103,300 127,000 100-44017-000 DOG LICENSE 1,521 1,069 1,000 1,000 1,000 100-44018-000 CAT LICENSE 50 10 100 100 - 100-44019-000 BUILDER'S PERMIT 55,779 96,162 62,000 62,000 94,000 100-44020-000 ELECTRICAL PERMIT 11,087 250 11,000 11,000 - 100-44021-000 PLUMBING PERMIT 4,235 123 7,000 7,000 - 100-44022-000 HVAC PERMIT 14,404 2,750 12,000 12,000 - 100-44023-000 OCCUPANCY PERMIT 550 - 1,000 1,000 - 100-44024-000 ZONING PERMIT - 2,800 - - 3,000 100-44025-000 LICENSES & PERMITS (945) (90) - - - 100-44026-000 PAWNBROKER/SECONDHAND DEALER 340 193 440 275 195 100-44027-000 WEIGHTS & MEASURES LICENSE 5,053 703 700 710 630 100-44221-000 SIDEWALK CAFÉ 75 325 75 75 75 100-4228-000 PLAN REVIEW 1,790 - 1,000 1,000 - 100-44229-000 CERTIFICATE OF APPROPRIATENESS 750 275 300 300 300 100-44330-000 SPECIAL EVENT PERMITS 200 500 550 575 250 100-44331-000 EROSION 650 - 600 600 -

24

100-44332-000 STREET VENDOR 25 125 50 50 50 100-44333-000 BACKGROUND MUSIC 140 190 190 190 80 100-44334-000 TEMPORARY BEER PERMIT 660 330 250 250 270 100-44335-000 BEER GARDEN PERMIT 210 210 275 275 550 100-44337-000 ELECTRONIC ALARM PERMIT 125 125 100 100 100 100-44338-000 DEMO - - 150 150 - 100-44900-000 OTHER PERMIT FEES 387 50 50 50 50

TOTALS 248,822 242,945 241,481 246,611 271,261

Fines, Forfeitures and Penalties The automatic loss of cash or other property as a penalty for not complying with legal provisions and as compensation for the resulting damages or losses.



100-45110-000 COURT PENALTIES 51,108 45,533 60,000 60,000 60,000

100-45131-000 OTHER PARKING FINES 22,174 12,980 22,000 23,000 22,000

TOTALS 73,282 58,513 82,000 83,000 82,000

25

REVENUES Public Charges for Services Revenues received from the public to provide services in addition to general provisions. These are things such as Garbage/Bulky Waste Stickers, Recreation program fees, park shelter rentals, and pool passes.



100-46110-000 LICENSE PUBLICATION FEES 143 143 140 145 145 100-46111-000 CENTRAL DUPLICATING 625 1,192 800 800 800 100-46112-000 ELECTION BILLINGS 216 87 90 370 360 100-46113-000 POLICE DEPT COPIES - 1,594 - - - 100-46210-000 POLICE DEPT FEES 2,774 960 1,000 1,000 1,000 100-46211-000 POLICE DEPT TEMP PLATES 4,025 3,047 4,000 4,000 4,000 100-46212-000 POLICE MISC 2,487 1,116 2,000 2,000 2,000 100-46220-000 FIRE DEPT FEES 73,952 83,200 93,200 93,200 83,200 100-46311-000 MAPS AND SUPPLIES - 78 - - - 100-46420-000 GARBAGE AND REFUSE COLLECTION 405,157 203,355 384,000 400,000 - 100-46422-000 FREON STICKERS 1,816 950 - - - 100-46423-000 BULKY WASTE STICKERS 1,040 540 500 500 - 100-46424-000 GARBAGE STICKERS 2,247 1,674 2,500 2,500 - 100-46425-000 MISC GARBAGE 1,637 (224) 3,000 300 - 100-46427-000 GARBAGE CART – DAMAGE REPLACE 160 80 200 200 - 100-46430-000 RECYCLING - 200 - - - 100-46431-000 YARD WASTE STICKER 5,172 3,015 4,000 4,000 4,000 100-46440-000 WEED CONTROL 2,385 808 2,000 2,000 2,000 100-46730-100 SAND VOLLEYBALL 1,131 976 - - 1,100 100-46730-101 INDOOR VOLLEYBALL 6,924 4,891 9,129 9,129 7,000 100-46730-102 SLOWPITCH 1,898 2,320 2,126 2,126 2,200 100-46730-103 LITTLE LEAGUE 2,685 3,529 3,425 3,425 3,500 100-46730-104 GIRLS SOFTBALL 3,135 7,150 4,899 4,899 7,125 100-46730-105 4TH-6TH GRADE SPORTS 10,339 12,279 8,603 8,603 10,400 100-46730-106 TENNIS LEAGUES & TOURNAMENTS 1,325 1,351 1,361 1,361 1,350 100-46730-107 SPORTS CAMP 219 2,915 - - 550 100-46730-201 BASEBALL SPONSORS 3,296 2,531 3,142 3,142 2,800 100-46730-202 SOFTBALL SPONSORS 3,405 3,986 - - 4,000 100-46730-203 TOT LOT 3,310 3,555 3,300 3,300 3,500 100-46730-204 PLAYGROUND SPONSORS 2,700 2,865 3,000 3,000 3,400 100-46730-205 SPONSORS 4TH-6TH GRADE SPORT 1,300 1,260 1,400 1,400 1,500

26

100-46730-206 TENNIS LESSONS 1,370 1,152 1,455 1,455 1,100 100-46730-207 GOLF 780 730 785 785 700 100-46730-208 BALL DIAMOND RENTAL 455 417 400 400 400 100-46730-209 KARATE 3,713 2,948 5,365 5,365 3,000 100-46730-210 CHILDREN'S DANCE 4,925 4,795 3,800 3,800 4,500 100-46730-211 TUMBLING 974 25 1,250 1,250 400 100-46730-212 EXERCISE 2,990 2,843 3,345 3,345 2,700 100-46730-213 WINTER PLAYTIME - 75 720 720 300 100-46730-214 SKI-CLINIC - 167 - - 200 100-46730-221 MIDGET LEAGUE 3,040 2,530 2,714 2,714 2,500 100-46730-222 FASTPITCH 3,046 - - - 2,500 100-46730-223 MID-HI VOLLEYBALL - 860 - - 600 100-46730-224 TENNIS CAMPS & CLINICS 1,105 385 860 860 400 100-46730-225 ADVENTURE CLUB 600 795 720 720 800 100-46730-226 SPEAKERS & ENTERTAINERS 1,100 750 700 700 1,000 100-46730-227 CAMPION CHAMPIONS 975 1,390 1,835 1,835 1,000 100-46730-228 ONE DAY PLAYGROUND 8,395 4,506 7,002 7,002 4,500 100-46730-229 SPECIAL NEEDS PLAYGROUND 245 172 275 275 175 100-46730-230 BALLROOM DANCE 248 330 550 550 300 100-46730-231 BEAN BAG LEAGUE 224 228 - - 200 100-46730-232 GUITAR LESSONS - 525 - - 350 100-46734-108 DAILY ADMISSIONS 16,296 21,497 19,845 19,845 21,000 100-46734-109 SEASON PASSES 29,600 32,584 33,666 33,666 33,000 100-46734-110 POOL RENTAL & LOCKERS 2,427 1,717 2,600 2,600 2,000 100-46734-215 SWIM LESSONS 7,971 7,085 9,000 9,000 7,500 100-46734-216 SPECIAL NEEDS LESSONS 1,178 1,176 228 228 1,100 100-46734-239 SWIM LESSON DONATIONS 2,994 2,049 2,685 2,685 2,500 100-46740-111 SHELTER RENTALS 8,793 8,310 7,234 7,234 8,500 100-46740-217 MISC FEES 805 - 500 500 500 100-46743-112 COMMUNITY CENTER RENTAL 3,707 2,694 3,445 3,445 3,400 100-46743-218 YOUTH CENTER CLASSES 2,156 - 1,968 1,968 - 100-46743-219 AFTER SCHOOL PROGRAM 17,752 14,755 17,388 17,388 20,000 100-46743-220 SUMMER DAY CAMP 10,390 11,800 9,927 9,927 11,000 100-46810-113 TERRACE TREES 2,764 1,660 2,200 2,200 2,200

TOTALS 686,522 482,373 680,277 693,862 286,255

27

REVENUES Intergovernmental Charges Revenue received from other governmental agencies for services performed by the City.



100-47230-000 REG FEE TRUST CITY SHARE 6,048 6,081 6,000 6,000 6,000 100-47300-000 STREET OPENING REVENUE 1,200 2,850 1,000 1,000 1,150

TOTALS 7,248 8,931 7,000 7,000 7,150

Miscellaneous Revenue Accounts for anticipated revenues from bank account interest, insurance dividends, and public donations.



100-48000-000 MISC REVENUE 15,800 2,027 25,000 25,000 1,500 100-48002-000 BILLED OUT STREET LABOR 4,472 6,468 3,000 3,000 3,000 100-48003-000 BILLED OUT STREET MATERIALS 18,759 21,069 14,000 14,000 14,000 100-48004-000 CITY AR ADMIN FEE 914 896 - - 500 100-48005-000 STREET AR ADMIN FEES 3,595 4,406 - - - 100-48100-000 INTEREST ON GENERAL RESERVE 33,057 17,883 25,000 25,000 25,000 100-48101-000 INTEREST ON WATER LOAN 18,000 - 8,000 4,500 2,500 100-48110-000 INTEREST AMLAT LGIP 383 340 170 185 200 100-48111-000 INTEREST PARK AND REC LGIP 94 102 85 90 50 100-48200-000 RENT OF CITY PROPERTY 10,638 8,729 5,000 5,000 7,500 100-48201-000 RAMP RENTAL 213 - - 200 200 100-48202-000 STALL RENTAL 1,363 829 400 400 400 100-48300-000 SALE OF CITY PROPERTY 48,491 (64) - - - 100-48302-000 SALE OF POLICE PROPERTY 546 142 - - - 100-48303-000 SALE OF STREET PROPERTY 2,477 1,323 3,000 3,000 3,000 100-48400-000 INSURANCE RECOVERIES 4,913 - 5,000 5,000 2,000 100-48401-000 INSURANCE REBATES & DIVIDENDS 94,724 26,812 17,389 17,500 22,628 100-48501-000 DONATIONS PARKS 18,177 - - - - 100-48503-000 DONATIONS 1,526 - - - - 100-48506-000 DONATION - FIRE - 1,265 - - - 100-48508-000 DONATIONS - FIREWORKS 5,175 5,175 4,700 4,700 5,500

TOTALS 283,318 97,402 110,744 107,575 87,978

28

REVENUES Other Financing Sources



100-49104-000 TRANSFER FROM TID #4 - - 165,862 218,067 201,817

100-49300-000 SURPLUS FUNDS APPLIED - - 4,075 20,000 -

100-49600-000 PROCEEDS FROM CAPITAL LEASE - - 295,000 295,000 295,000

TOTALS - - 464,937 533,067 496,817

29

$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000

Year over Year Revenues in $

2014 Actual 2015 Budget 2016 Proposed

0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 70.00%

Taxes (Gen Prop Tax)

Taxes other than Prop.

Special Assessments

Intergovernmental Revenues

Licenses & Permits

Fines, Forfeits, & Penalties

Public Charges for Services

Intergovernmental Charges

Miscellaneous Revenues

Other Financing Sources

Revenue Sources % of Total Year over Year

2016 Proposed 2015 Budget 2014 Actual

TOTAL REVENUES

Account Number

2014 Actual Actual

Through Sept. 30, 2015

2015 Budget

2016 Projected

2016 Proposed

2016 Projected

vs. Proposed

2016 % Projected

vs. Proposed

2016 % Over 2015

TAXES (GEN PROP TAX) 41110 6,272,022 6,733,043 6,733,042 6,315,572 6,668,084 (352,512.09) 5.58% -0.96%

TAXES OTHER THAN PROP. 41000 265,501 35,822 272,814 269,489 270,859 (1,370) 0.51% -0.72%

SPECIAL ASSESSMENTS 42000 48,255 - 31,246 31,279 31,258 21 -0.07% 0.04%

INTERGOVERNMENTAL REVENUE 43000 2,387,611 803,116 2,220,168 2,398,118 2,468,859 (70,741) 2.95% 11.20%

LICENSES & PERMITS 44000 248,822 242,945 241,481 246,611 271,261 (24,650) 10.00% 12.33%

FINES, FORFEITS, & PENALTIES 45000 73,282 58,513 82,000 83,000 82,000 1,000 -1.20% 0.00%

PUBLIC CHARGES FOR SERVICES 46000 686,522 482,373 680,277 693,862 286,255 407,607 -58.74% -57.92%

INTERGOVERNMENTAL CHARGES 47000 7,248 8,931 7,000 7,000 7,150 (150) 2.14% 2.14%

MISCELLANEOUS REVENUES 48000 283,318 97,402 110,744 107,575 87,978 19,597 -18.22% -20.56%

OTHER FINANCING SOURCES 49000 - - 464,937 533,067 496,817 36,250 -6.80% 6.86%

TOTAL REVENUES 10,272,581 8,462,145 10,843,709 10,685,573 10,670,521 15,052.0 -0.14% -1.60%

30

GENERAL FUND EXPENDITURES The primary fund of the municipality which provides the resources necessary to sustain the day-to-day activities and thus pays for all administrative and operating expenses.

31

Department/Budget/Fund Relationship Guide The City’s general fund expenditures are classified in a number ways. The overarching categories specified in Wisconsin State Statutes to be reported in the budget summary are general government; public safety; public works; health and human services; culture, recreation and education; and conservation and development. These categories are further sub-divided into smaller, more specific budgets. City departments may oversee budgets throughout the various categories. The below chart demonstrates what department has what oversight over which specific budgets and what general fund category that pairs with. If there are further Divisions of personnel within the Department that is also noted.

Department Budget Name Division General Fund Category Administration

City Administrator - General Government

Clerk

City Clerk - General Government

Central Duplication - General Government

Codification - General Government

Elections - General Government

Historic Preservation - Conservation & Development

Property & Liability Insurance - General Government

Property Assessment - General Government

Taxi Cab Grant - Public Works

Weights & Measures - Public Safety

Community Development

Community Development - Conservation & Development

Building Inspection Building Inspection/Zoning General Government

Information Technology Information Technology General Government

Senior Center Senior Center Culture, Recreation and Education

Senior Center Activity Fund Senior Center Senior Center Activity Fund

Elected Officials

City Council - General Government

Mayor - General Government

Finance

Finance - General Government

32

Fire

Emergency Management - Public Safety

Fire Protection - Public Safety

Merit Center - Merit Center

Non-Department Specific

Cemetery Health and Human Services

Cheese Days - Culture, Recreation and Education

City Band - Culture, Recreation and Education

Contingency - General Government

Employee Safety - General Government

Humane Society Health and Human Services

Legal - General Government

Merit Center Merit Center

Museum Culture, Recreation and Education

Other General Fund Expense - Other General Fund Expense

Other General Government - General Government

Park & Recreation Donation Fund Park & Recreation Donation Fund

Personnel - General Government

Pest & Animal Control - Health and Human Services

Special Assessment Fund Special Assessment Fund

Taxi Cab Grant Fund - Taxi Cab Grant Fund

Police

Law Enforcement - Public Safety

Parking Enforcement - Public Safety

Police Explorer Fund Police Explorer Fund

Public Works

Director of Public Works - Public Works

Celebrations & Entertainment Parks Culture, Recreation and Education

Engineering Engineering Public Works

Forestry Parks Conservation & Development

Garages & Sheds Streets & Sanitation Public Works

Garbage & Refuse Collection Streets & Sanitation Public Works

33

Green Waste Recycling Streets & Sanitation Public Works

Machinery & Equipment Streets & Sanitation Public Works

Municipal Building Parks General Government

Parking Lots Streets & Sanitation Public Works

Parking Ramp Engineering Public Works

Parks Operating Parks Culture, Recreation and Education

Recycling Streets & Sanitation Public Works

Sidewalks and Crosswalks Engineering Public Works

Street Administration Streets & Sanitation Public Works

Street Construction Engineering Public Works

Street Lighting Streets & Sanitation Public Works

Street Maintenance Streets & Sanitation Public Works

Weed Control Streets & Sanitation Public Works

Recreation

Community Center - Culture, Recreation and Education

Recreation Administration - Culture, Recreation and Education

Recreation Programs - Culture, Recreation and Education

Parks & Recreation Fundraiser/Donation - Parks & Recreation Fundraiser/Donation

Swimming Pool - Culture, Recreation and Education

34

Administration Department The City Administrator serves at the pleasure of the Common Council under the guidance of an employment agreement. It is the City Administrator's job to make sure the policy decisions made by the Common Council are carried out and that public services are delivered efficiently and effectively. Professional public administrators, similar to executives running private sector businesses, bring together the leadership, vision, and focus on results needed to create better communities by:

• managing financial and human resources • delivering services • planning strategically for community development • using performance metrics systems to drive continuous improvement • committing to high ethical standards.

35

Expenditures – Administration Department City Administrator General Fund Account: General Government The City Administrator budgets accounts for the salary and benefits of the staff as well as administrative, training and operating supplies.



100-51411-110 SALARIES 101,715 89,840 131,013 135,074 137,429

100-51411-141 FICA 6,053 5,590 8,123 8,375 8,521

100-51411-142 MEDICARE 1,416 1,307 1,900 1,959 1,993

100-51411-143 PENSION 7,035 6,280 8,909 9,185 9,070

100-51411-144 HEALTH INSURANCE 21,383 14,853 20,406 23,058 27,626

100-51411-145 WORKERS COMP 276 167 354 365 371

100-51411-222 TELEPHONE 688 459 720 750 750

100-51411-310 OFFICE SUPPLIES 210 139 350 400 350

100-51411-311 POSTAGE 91 158 37 30 150

100-51411-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 1,695 854 2,000 2,100 2,000

100-51411-330 TRAINING & CONFERENCES 1,001 756 2,050 2,100 1,500

100-51411-331 MILEAGE, FOOD, LODGING 1,115 2,032 1,600 1,650 2,250

100-51411-340 OPERATING SUPPLIES 504 160 750 750 600

100-51411-345 INFORMATION TECHNOLOGY 1,543 898 1,200 0 900

TOTALS 144,724 123,493 179,412 185,796 193,510

36

Clerk/General Government Department The City Clerk’s Office is responsible for performing many administrative municipal functions and performing statutory duties under Wis. Statutes, including, but not limited to: election administration, records management, issuing licenses and permits, drafting & composing minutes & resolutions, agenda preparation, customer service, communication tasks, and processing & coordinating special event permits. This office is very involved with the public and daily answers questions and provides information. The City Clerk also serves as the Director of General Government and oversees the contracted Assessor and contracted taxi cab service. The Clerk also administers the city’s insurance programs and makes recommendations for and implements risk management initiatives and new or revised insurance programs.

37

Expenditures – Clerk/General Government Department City Clerk General Fund Account: General Government The City Clerk budgets accounts for the salary and benefits of the staff as well as administrative, training and operating supplies.



100-51420-110 SALARIES 99,132 76,371 105,948 106,745 100,065

100-51420-112 OVERTIME 1,134 217 0 1,600 1,595

100-51420-141 FICA 5,984 4,785 6,476 6,717 6,601

100-51420-142 MEDICARE 1,399 1,119 1,514 1,571 1,544

100-51420-143 PENSION 7,020 5,400 7,102 7,367 7,026


100-51420-145 WORKERS COMP 275 143 282 293 287

100-51420-190 PEHP 14,978 30 0 0 0

100-51420-210 PROFESSIONAL SERVICES 0 5,348 6,500 0 6,600

100-51420-220 UTILITY SERVICES 0 46 0 0 0

100-51420-240 CONTRACTED REPAIR AND MAINTENANCE 342 93 400 400 400

100-51420-310 OFFICE SUPPLIES 237 133 1,330 500 500

100-51420-311 POSTAGE 437 355 650 650 650

100-51420-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 3,488 2,185 3,100 3,150 3,250

100-51420-325 DUES 245 380 345 345 345

100-51420-330 TRAINING & CONFERENCES 545 0 820 550 400

100-51420-331 MILEAGE, FOOD, LODGING 428 713 1,525 1,450 1,250

100-51420-340 OPERATING SUPPLIES 1,310 750 900 900 1,000

100-51420-345 INFORMATION TECHNOLOGY 0 0 0 0 1,200

TOTALS 163,143 116,316 159,940 158,283 156,614

38

Expenditures – Clerk/General Government Department Central Duplication General Fund Account: General Government This account is for all expenditures related to the cost of the main photocopy machine/fax/printer at City Hall, which includes maintenance fees, supplies, and copy paper. Color copies are charged to the individual departments. The City Clerk’s Office is responsible for oversight of the machine and ordering supplies.



100-51450-240 CONTRACTED REPAIR AND MAINTENA 1,237 871 1,300 1,350 0

100-51450-310 OFFICE SUPPLIES 73 954 1,300 1,350 0

TOTALS 1,311 1,826 2,600 2,700 0

Codification General Fund Account: General Government Services rendered to host and update the City Code online and bound copies.



100-51310-210 PROFESSIONAL SERVICES 0 0 6,000 6,000 0

39

Expenditures – Clerk/General Government Department Elections General Fund Account: General Government This account is for expenditures related to the holding of all required federal, state, and local elections in the City of Monroe including supplies, postage, and wages for election inspectors. This account includes all costs for a growing trend for citizens wishing to vote by absentee ballot. All work is performed to enable the public to exercise their right to vote. The annual election budget will fluctuate depending upon the number of elections held in any given year. It is projected that there will be four elections in 2016.



100-51440-110 SALARIES 6,701 2,295 4,500 14,300 14,300

100-51440-112 OVERTIME 469 0 300 600 600

100-51440-141 FICA 88 12 155 924 924

100-51440-142 MEDICARE 21 3 36 216 216

100-51440-143 PENSION 89 14 41 82 40

100-51440-144 HEALTH INSURANCE 397 42 0 0 0

100-51440-145 WORKERS COMP 29 0 7 40 40

100-51440-311 POSTAGE 603 109 620 1,500 1,500

100-51440-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 312 104 290 600 600

100-51440-340 OPERATING SUPPLIES 122 2,494 2,325 2,500 2,700

TOTALS 8,831 5,074 8,274 20,762 20,920

Historic Preservation General Fund Account: Conservation and Development This account covers costs related to the Historic Preservation Commission of the City of Monroe. Costs may include such things as supplies, printing literature, memberships, and training for members.



100-56100-325 DUES 40 40 42 43 43



TOTALS 40 40 137 138

40

Expenditures – Clerk/General Government Department Property Assessment General Fund Account: General Government This account is for the expenditures necessary for the assessment of all real and personal property in the City of Monroe. The fair and equitable assessment of all property is required by state statutes, which is the basis for taxation. The City currently contracts with Associated Appraisal to perform the assessment services.



100-51530-210 PROFESSIONAL SERVICES 59,959 35,575 53,368 53,568 57,068

100-51530-240 CONTRACTED REPAIR AND MAINTENANC 10 0 0 0 0

TOTALS 59,969 35,575 53,368 53,568 57,068

Property & Liability Insurance General Fund Account: General Government This account is for general costs associated with providing property, liability, and other insurance for the City of Monroe. The bulk of this account is used to pay the premium cost of insurance policies for the City of Monroe. Some money is also budgeted to pay for legal expense and the deductibles in the event losses occur.



100-51930-510 INSURANCE 40,815 71,233 75,179 80,000 78,146

100-51930-511 LIFE INSURANCE 6,181 5,490 7,000 7,800 7,800

100-51930-512 LEGAL CLAIMS 11,596 4,464 10,000 10,000 10,000

100-51930-513 LIABILITY CLAIMS 546 4,454 4,000 4,000 4,000

TOTALS 59,138 85,640 96,179 101,800 99,946

Taxi Cab Grant General Fund Account: Public Works This account covers the costs incurred for providing taxi service to the citizens of Monroe. The City currently contracts with Running, Inc. (Brown Cab Service) to provide the service. Most of the cost is covered by user fees and state and federal grant money.



100-54000-790 GRANTS, CONTRIBUTIONS, OTHER 234,780 171,669 238,570 245,697 0

100-54000-800 VEHICLE (HANDICAP ACCESSIBLE VAN) 0 30,990 5,000 0 0

TOTALS 234,780 202,659 243,570 245,697 0

41

Expenditures – Clerk/General Government Department Weights and Measures General Fund Account: Public Safety This account is to cover the cost of the fees incurred by the city for required inspections and testing of weights and measuring devices used by local businesses. The City currently utilizes the State of Wisconsin to perform the required inspections. The purpose of the inspections is to protect the public from being overcharged for products and goods that are sold by volume or weight. The City Clerk/Director of General Government will prepare an assessment schedule to assess the inspection fees back to the business owners on an annual basis.



100-52400-210 PROFESSIONAL SERVICES 4,400 4,400 4,450 4,450 0

Taxi Cab Grant Fund General Fund Account: Taxi Cab Grant Fund This account covers the costs incurred for providing taxi service to the citizens of Monroe. The City currently contracts with Running, Inc. (Brown Cab Service) to provide the service. Most of the cost is covered by user fees and state and federal grant money. REVENUE



TRANSFER FROM GENERAL FUND 0 0 0 0 250,841

TOTALS 0 0 0 0 250,841

EXPENDITURES



SALARIES - CLERK 0 0 0 0 4,800

100-54000-790 CONTRACTED TAXI SERVICE 0 0 0 0 246,041

TOTALS 0 0 0 0 250,841

TOTALS

2014 Actual

Actual Through September 30, 2015

2015 Budget 2016 Projected 2016 Proposed

0 0 0 0 0

42

Community Development Department The Community Development branch of the City of Monroe comprises the divisions of the Behring Senior Center, information technology, the Monroe Municipal Airport, building inspection/zoning and economic development activities. All functions that strive to maintain and improve the quality of life for all of Monroe's residents and businesses.

43

Expenditures – Community Development Department Community Development General Fund Account: Conservation and Development This budget represents salary and benefits for the Director of Community Development position shared with the Assistant Administrator position. This position oversees the Behring Senior Center, information technology, the municipal airport, building inspection, zoning and economic development.



100-56700-110 SALARIES 0 21,226 21,273 22,675 44,005 100-56700-112 FICA 0 1,348 1,319 1,406 2,728 100-56700-141 MEDICARE 0 315 308 329 638 100-56700-142 PENISON 0 1,497 1,447 1,542 2,904 100-56700-143 HEALTH INSURANCE 0 3,072 2,643 2,986 4,798 100-56700-144 WORKERS COMP 0 19 57 61 119


100-56700-311 POSTAGE 0 0 0 0 100

100-56700-320 SUBSCRIPTIONS, DUES, & PUBLICA 985 1,310 1,050 1,100 700 100-56700-330 TRAINING & CONFERENCES 0 0 0 0 2,600 100-56700-331 MILEAGE, FOOD, & LODGING 0 0 0 0 1,200 100-56700-340 OPERATING SUPPLIES 0 2,772 10,000 10,000 5,000

TOTALS 89,655 69,644 96,767 98,769 167,502

44

Expenditures – Community Development Department Building Inspection General Fund Account: General Government Division: Building Inspection/Zoning The Building Inspector’s responsibilities are divided into three categories, with the building inspection component accounting for approximately 50% of its duties. The remaining 50% is divided between zoning issues (30%) and property maintenance issues (20%). Building inspection relates to time spent on plan reviews, fee requirements, field inspections, and general questions. Zoning pertains to inquiries related to zoning itself, setbacks, permitted uses, and signs. Property maintenance includes landlord-tenant issues, junk complaints, housing issues, and other complaints.



100-51560-110 SALARIES 71,693 53,635 77,493 80,681 79,538

100-51560-112 OVERTIME 61 6 0 0 0

100-51560-141 FICA 4,320 3,417 4,805 5,002 4,931

100-51560-142 MEDICARE 1,010 799 1,124 1,170 1,153

100-51560-143 PENSION 4,547 3,833 5,270 5,486 5,250


100-51560-145 WORKERS COMP 1,820 1,312 2,636 2,760 2,719

100-51560-190 PEHP 8,240 0 0 0 0

100-51560-210 PROFESSIONAL SERVICES 11,802 0 700 750 0

100-51560-222 TELEPHONE 1,099 940 600 600 1,500

100-51560-240 CONTRACTED REPAIR AND MAINTENA 100 93 120 130 1,000

100-51560-310 OFFICE SUPPLIES 710 173 3,225 975 500

100-51560-311 POSTAGE 49 56 125 125 125

100-51560-320 SUBSCRIPTIONS, DUES, & PUBLICA 528 0 0 0 0

100-51560-325 DUES 0 55 160 170 175

100-51560-330 TRAINING & CONFERENCES 328 716 1,420 1,420 1,420

100-51560-331 MILEAGE, FOOD, LODGING 507 564 1,080 1,080 1,080


100-51560-345 INFORMATION TECHNOLOGY 3,728 3,081 4,210 3,210 3,500

100-51560-350 MAINTENANCE SUPPLIES VECHICLE 48 112 0 0 0

100-51560-351 FUEL 1,034 509 1,700 1,800 1,500

TOTALS 131,252 84,456 124,813 128,081 130,360

45

Expenditures – Community Development Department Information Technology General Fund Account: General Government Division: Information Technology This account is for expenditures related to managing and coordinating Information and Computer Technology (IT) functions for all of City Government. Technical Services and IT functions include supervising and/or coordinating City communications systems and personnel, radios, computer software, computers and computer networks, phones, cellular phones and networks, office equipment. In addition to the coordination of the City's communication systems, the Director of Information Technology is charged with maintaining the service contract with Computer Know How for server and hardware issues with the City's technical equipment.



100-51451-110 SALARIES 15,717 12,176 16,157 17,160 16,907

100-51451-141 FICA 961 771 1,002 1,064 1,048

100-51451-142 MEDICARE 225 180 234 249 245

100-51451-143 PENSION 1,096 859 1,099 1,167 1,116


100-51451-145 WORKERS COMP 43 23 44 46 46

100-51451-210 IT PROFESSIONAL SERVICES 130,011 71,239 80,000 65,000 80,000

100-51451-340 IT OPERATING SUPPLIES 6,940 2,532 10,000 10,000 10,000

TOTALS 156,905 89,109 110,188 96,552 111,076

46

Expenditures – Community Development Department Senior Citizen Center General Fund Account: Culture, Recreation and Education Division: Senior Center The Behring Senior Center serves individuals 55 years of age and over. The Center provides a variety of programs and services including classes, activities, day trips, extended trips, exercise classes, fitness center, social clubs, seminars, entertainment, health screenings, computer lab, and is the home of the Green County nutrition site. Currently it is estimated that 2300 senior citizens in the City of Monroe and the surrounding area use the facility.



100-55100-110 SALARIES 152,486 120,944 164,991 169,655 167,567

100-55100-112 OVERTIME 0 0 100 100 100

100-55100-141 FICA 8,612 7,076 10,236 10,525 10,395

100-55100-142 MEDICARE 2,014 1,655 2,394 2,461 2,431

100-55100-143 PENSION 10,644 8,069 10,515 10,829 10,371


100-55100-145 WORKERS COMP 1,121 664 1,828 2,147 2,364

100-55100-190 PEHP 0 561 0 0 0

100-55100-210 PROFESSIONAL SERVICES 250 86 500 500 500

100-55100-220 UTILITY SERVICES 23,601 13,683 27,500 28,000 28,000

100-55100-222 TELEPHONE 624 138 2,800 2,800 2,800

100-55100-240 CONTRACTED REPAIR AND MAINTENA 6,638 6,509 7,500 8,000 8,000

100-55100-310 OFFICE SUPPLIES 1,672 2,119 1,800 1,800 1,800

100-55100-311 POSTAGE 0 104 0 0 0


100-55100-325 DUES 0 0 0 0 650


100-55100-331 MILEAGE, FOOD, LODGING 75 93 200 200 200

100-55100-340 OPERATING SUPPLIES 4,805 1,460 3,500 3,600 3,600

100-55100-345 INFORMATION TECHNOLOGY 300 0 700 700 2,000

TOTALS 269,066 202,615 283,420 305,269 298,871

47

Expenditures – Community Development Department Senior Center Activity Fund General Fund Account: Senior Center Activity Fund Division: Senior Center This fund demonstrates the dedicated revenue streams that go towards expenditures related to senior center activities outside of the center’s salary and benefits and operating costs. This fund is designed to pay for itself through user fees, grants, donations and fundraisers. REVENUE



177-46001-000 CLASS REVENUES 20,851 12,844 0 0 0 177-46002-000 CRAFT SHOP 1,312 382 1,000 900 900 177-46003-000 DONATIONS 24,979 5,096 16,000 16,500 16,500 177-46004-000 TRIP INCOME 41,923 37,045 37,000 40,000 26,000 177-46006-000 WELLNESS CENTER & FEES 31,746 15,959 22,000 22,000 22,000 177-46007-000 FUNDRAISERS 4,016 4,391 18,000 18,000 18,000 177-46008-000 CAB TICKETS 392 270 300 350 350 177-46009-000 GREET CARD 0 0 100 100 100 177-48000-000 MISCELLANEOUS -2,442 20 35 40 40 177-48001-000 GRANTS 15,117 4,595 4,900 5,000 5,000 177-48002-000 INTEREST 8,042 14 130 130 130

TOTALS 145,936 80,616 99,465 103,020 89,020

EXPENDITURES Account Number Account Title 2014 Actual



177-55100-210 PROFESSIONAL SERVICES 6,197 3,306 5,000 6,000 6,000 177-55100-311 POSTAGE 6,923 5,170 5,000 6,000 6,000 177-55100-340 OPERATING SUPPLIES 588 218 3,000 3,000 3,000 177-55101-340 OPERATING SUPPLIES 320 478 500 500 500 177-55102-340 OPERATING SUPPLIES 39,910 28,219 27,000 27,000 27,000 177-55104-340 OPERATING SUPPLIES 11,134 13,871 11,500 12,000 12,000

48

177-55105-340 OPERATING SUPPLIES 4,802 4,036 3,000 3,000 3,000 177-55106-340 OPERATING SUPPLIES 820 462 500 500 500 177-55107-340 PETTY CASH 13,846 902 4,900 5,000 5,000 177-55108-340 OPERATING SUPPLIES 1,823 4,216 10,000 11,000 11,000 177-55110-340 SENIOR CENTER ACTIVITY EXPENSE 20,733 15,431 28,000 29,000 29,000

TOTALS 43,718 8,235 28,000 103,000 103,000

TOTALS

2014 Actual Actual Through


102,218 72,380 71,465 20 (13,980)

49

Elected Officials

50

Expenditures – Elected Officials Mayor General Fund Account: General Government The City of Monroe has an elected, part time Mayor that serves a two-year term. The Mayor is elected in April of every even year. The Mayor’s responsibilities include presiding over the Council meetings and acting as the Chief Elected Official. The Mayor advises staff regarding policy directives of the Common Council. The Mayor is available by appointment to meet with the citizens of Monroe, staff and other elected officials to discuss concerns or policies.



100-51410-110 SALARIES 6,438 4,952 6,400 6,400 6,400

100-51410-141 FICA 397 331 397 397 397

100-51410-142 MEDICARE 93 77 93 93 93

100-51400-145 WORKERS COMP 0 0 17 17 17

100-51410-311 POSTAGE 0 0 100 100 0

100-51410-330 CONFERENCE & TRAINING 0 0 100 100 100


TOTALS 6,998 5,360 7,107 7,107 7,057

City Council General Fund Account: General Government Monroe residents elect a nine-member City Council based upon aldermanic districts that is headed by a Council President. Members serve two year terms and receive $250 a month in compensation. In addition to wages this account covers payments to any necessary municipal dues and expenses for travel and seminars.



100-51100-110 SALARIES 88,303 25,650 27,000 27,000 27,000

100-51100-141 FICA 5,446 1,757 1,674 1,674 1,674

100-51100-142 MEDICARE 1,274 411 392 392 392

100-51100-143 PENSION 4,380 0 0 0 0

100-51100-144 HEALTH INSURANCE 18,740 0 0 0 0

100-51100-145 WORKERS COMP 172 18 73 73 73

100-51100-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 2,441 2,704 2,520 2,530 2,707



100-51100-345 INFORMATION TECHNOLOGY 199 0 0 0 0

100-51100-790 GRANTS, CONTRIBUTIONS, OTHER 250 250 250 250 250

TOTALS 121,356 30,791 32,309 32,319 32,496

51

Finance Department The City Comptroller/Director of Finance oversees the City’s financial operations. The account’s expenditures relate predominantly to processing payroll for the City departments, issuing invoices for accounts receivable and processing payments taken in by the City including the first half of the tax roll and a majority of the utility bills.

52

Expenditures – Finance Department Finance General Fund Account: General Government



100-51520-110 SALARIES 143,082 112,263 152,798 157,328 153,709

100-51520-112 OVERTIME 357 7 730 741 777

100-51520-141 FICA 8,588 6,839 9,473 9,800 9,578

100-51520-142 MEDICARE 2,009 1,599 2,216 2,292 2,240

100-51520-143 PENSION 10,059 7,941 10,390 10,749 10,196


100-51520-145 WORKERS COMP 394 210 413 427 417

100-51520-190 PEHP 0 15 0 0 0


100-51520-222 TELEPHONE 0 0 1,200 1,200 0

100-51520-310 OFFICE SUPPLIES 977 485 1,000 1,000 1,000

100-51520-311 POSTAGE 4,155 1,487 2,000 2,000 2,000

100-51520-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 528 100 200 200 200

100-51520-330 TRAINING & CONFERENCES 1,665 480 3,500 3,500 3,500

100-51520-331 MILEAGE, FOOD, LODGING 1,344 633 2,500 2,500 2,500


100-51520-345 INFORMATION TECHNOLOGY 779 1,098 14,500 12,000 0

TOTALS 255,565 202,762 273,910 281,861 276,364

53

City Administrator

Fire Chief / Director of Emergency

Management

Safety Captain

Safety Committee

Deputy Fire Chief / Asst. Director of

Emergency Management

Training Chief/DivisionChief

Training Captain

Training Lieutenant

Apparatus Chief/Division Chief

Apparatus Captain

Apparatus Lieutenant Station 1

Apparatus Lieutenant Station 2

First Response Lieutenant

First Responders (50)

Police and Fire Commission

Fire Department The Monroe Fire Department is made up of over 50 dedicated full-time and paid-on-call members along with a Fire Chief, and a Deputy Chief. The department was formed in 1858 and has evolved into a progressive state-of-the-art firefighting organization. The department has hosted Southern Wisconsin Northern Illinois Fire Rescue Association "Monroe Fire School" for over 50 years. All firefighters are members of The Monroe Volunteer Firefighters Inc. which serves as the social and benevolence organization of the department. The Monroe Fire Department is committed to provide prompt, reliable fire and life safety services to the residents and visitors of Monroe. This is done through teamwork, communication, and professional career development. Firefighters promote an environment that encourages safety, innovation, and creativity from within, and always maintain a positive public image.

54

Expenditures – Fire Department Fire Protection General Fund Account: Public Safety This account shows the salary and benefits of the two full-time staff and approximately 50 volunteers. It also includes operating expenses and training costs.



100-52200-110 SALARIES 302,749 239,217 327,915 317,700 315,845

100-52200-141 FICA 18,557 14,982 20,331 19,697 19,582

100-52200-142 MEDICARE 4,340 3,504 4,755 4,607 4,580

100-52200-143 PENSION 29,518 23,964 32,991 32,605 32,141


100-52200-145 WORKERS COMP 11,588 7,532 10,082 9,768 9,051

100-52200-190 PEHP 23,533 0 0 0 0


100-52200-215 UNEMPLOYMENT 2,720 1,505 2,500 2,500 2,500


100-52200-222 TELEPHONE 7,547 4,911 5,500 5,500 5,500


100-52200-250 CONTRACTED HEALTH SERVICES 9,845 2,780 6,500 6,500 6,500

100-52200-310 OFFICE SUPPLIES 1,584 1,838 2,000 2,000 2,000

100-52200-311 POSTAGE 931 498 500 500 500

100-52200-320 SUBSCRIPTIONS, DUES, & PUBLICA 1,901 1,879 1,750 1,750 1,750

100-52200-325 DUES 414 559 700 700 700

100-52200-330 TRAINING & CONFERENCES 4,378 2,620 4,500 4,500 4,500

100-52200-331 MILEAGE, FOOD, LODGING 2,366 2,308 2,500 2,500 2,500


100-52200-341 UNIFORMS 11,439 3,449 12,000 12,000 12,000


100-52200-350 MAINTENANCE SUPPLIES 15,963 5,438 15,000 15,000 15,000

100-52200-351 FUEL 11,427 5,657 12,000 12,000 12,000

100-52200-375 GRANT EXPENSE 6,714 3,851 0 0 0

TOTALS 671,134 470,954 626,474 613,411 607,628

55

Expenditures – Fire Department Emergency Management General Fund Account: Public Safety The Emergency Management budget was established to assist County efforts in preparing the City of Monroe in case of catastrophic events. Funding in this account pays the Fire Chief and Deputy Fire Chief for services related to emergency management training and preparation. Additionally, this account funds equipment and materials for the Emergency Operations Center (EOC) within the City of Monroe.



100-52600-110 SALARIES 0 0 21,232 22,182 21,855

100-52600-141 FICA 0 0 1,316 1,375 1,355

100-52600-142 MEDICARE 0 0 308 322 317

100-52600-143 PENSION 0 0 2,045 2,136 2,054

100-52600-144 HEALTH INSURANCE 0 0 5,196 5,331 5,114

100-52600-145 WORKERS COMP 0 0 653 682 688



100-52600-310 OFFICE SUPPLIES 0 0 1,000 1,500 1,500



TOTALS 29,807 30,415 56,950 47,328 46,683

56

Expenditures – Fire Department Merit Center General Fund Account: Merit Center The MERIT Center is a six-acre site in Monroe’s North Business and Industry Park that is dedicated to emergency response and industry safety training. This fund demonstrates the dedicated revenue streams to Merit Center related expenditures. The MERIT Center is funded entirely through fundraising and donations. REVENUE



176-46300-000 VENDING MACHINE REVENUE 0 1,091 0 0 1,200 176-46400-000 MERCHANDISE SALE REVENUE 0 120 0 0 150

176-48002-000 INTEREST 41 5 0 0 10

176-48505-000 DONATIONS-MERIT CENTER 64,431 30,856 35,000 10,000 10,000

176-48506-000 FUNDRAISER REVENUE 0 9,064 0 0 10,000

TOTALS 64,472 41,136 35,000 10,000 21,360

EXPENDITURES



176-52210-210 PROFESSIONAL SERVICES 4,922 80 1,000 1,000 1,000 176-52210-220 UTILITY SERVICES 651 528 500 500 750 176-52210-300 VENDING MACHINE EXPENSE 0 670 0 0 1,000 176-52210-340 OPERATING EXPENSE 0 1,445 0 0 1,800 176-52210-506 FUNDRAISER EXPENSE 0 6,600 0 0 7,500 176-52210-820 CAPITAL IMPROVEMENTS 0 7,309 0 0 9,310 176-52210-830 FARM RESCUE EQUIPMENT 0 72,481 0 0 0

TOTALS 5,573 16,634 1,500 1,500 21,360

TOTALS

2014 Actual



58,899 24,503 33,500 8,500 0

57

Non Department Specific Expenditures found throughout the various accounts in this section are not specifically overseen by any particular department or are shared costs amongst departments. This includes legal services, contingency funds, phone system costs, human resources, employee wellness, as well as community expenses such as Greenwood Cemetery, the Green County Historical Museum building, the Green County Humane Society, Cheese Days, and the City Band.

58

Expenditures – Non Department Specific Cemetery General Fund Account: Health & Human Services The City of Monroe contributes funds annually for the maintenance and upkeep of Greenwood Cemetery.



100-54910-790 GRANTS, CONTRIBUTIONS, OTHER 33,000 33,000 33,000 33,000 36,000

Cheese Days General Fund Account: Culture, Recreation and Education The bi-annual Cheese Days festival is held on every September of an even year by an independent group. The event requires a substantial amount of City services and personnel to set up, operate and clean up. This budget accounts for those expenditures.



100-55312-110 SALARIES 7,571 0 0 5,100 5,100

100-55312-112 OVERTIME 1,203 0 0 1,000 1,000

100-55312-141 FICA 527 0 0 378 378

100-55312-142 MEDICARE 123 0 0 88 88

100-55312-143 PENSION 607 0 0 136 473

100-55312-144 HEALTH INSURANCE 3,573 0 0 0 0

100-55312-145 WORKERS COMP 314 0 0 172 194

100-55312-340 OPERATING SUPPLIES 9,129 0 21,000 35,000 35,000

TOTALS 23,048 0 21,000 41,874 42,233

59

Expenditures – Non Department Specific City Band General Fund Account: Culture, Recreation and Education The City maintains a municipal band that plays several concerts, including the Fourth of July. The City Band account pays a stipend to have a Band Director. In addition, dollars are set aside for other various expenses.



100-55311-110 SALARIES 3,521 2,708 3,500 3,500 3,500

100-55311-141 FICA 217 181 217 217 217

100-55311-142 MEDICARE 51 42 51 51 51

100-55311-145 WORKERS COMP 10 5 6 6 6


TOTALS 6,311 5,009 5,974 5,974 5,974

Contingency General Fund Account: General Government Funds set aside to account for any unknown expenses that may occur throughout the year that weren’t necessarily budgeted or anticipated.




Humane Society General Fund Account: Health & Human Services The City of Monroe contracts with the Green County Humane Society for services.



100-55410-790 GRANTS, CONTRIBUTIONS OTHER 35,004 29,170 35,000 35,000 35,000

60

Expenditures – Non Department Specific Legal General Fund Account: General Government The City Attorney provides legal representation for the City and is a hybrid employee/contracted service. Attorney’s office is also responsible for providing representation in all cases involving civil and traffic issues. It is anticipated the current contract with the City Attorney will end in 2016.



100-51300-110 SALARIES 0 42,434 63,583 64,854 64,537

100-51300-141 FICA 0 2,545 3,942 4,021 4,001

100-51300-142 MEDICARE 0 595 922 940 936

100-51300-143 PENSION 0 3,326 4,324 4,410 4,259

100-51300-144 HEALTH INSURANCE 0 13,016 16,441 18,579 17,046

100-51300-145 WORKERS COMP 0 70 172 175 174


TOTALS 42,553 90,800 138,384 141,979 141,503

Museum General Fund Account: Culture, Recreation and Education The City of Monroe has a historical museum, which is run by a third party. The City, however, is responsible for the repairs necessary to the exterior of the building.



100-55120-220 UTILITY SERVICES 2,085 833 2,000 2,000 2,000


TOTALS 5,970 6,241 7,500 7,500 7,500

61

Expenditures – Non Department Specific Other General Fund Expenses Demonstrates monies transferred to other funds that need general fund monies to offset their funding requests or monies that are required to go to certain funds.



100-59230-000 TRANSFER TO DEBT SERVICE 241,003 0 10,068 13,965 0 100-59235-000 TRANSFER TO ENGINNERING CAP 29,400 0 0 0 0 100-59240-000 TRANSFER TO LAW ENFORCEMENT CAP 65,000 0 0 0 0 100-59242-000 TRANSFER TO AIRPORT 189,854 0 58,541 56,743 60,190

TRANSFER TO TAXI CAB GRANT FUND 0 0 0 0 250,841

TOTALS 6,311 525,257 0 68,609 70,708

Other General Government General Fund Account: General Government This account is for expenditures for general services such as telephone lines, post office fees, equipment rental fees, and other general office supplies and equipment.



100-51940-222 TELEPHONE 65 41,052 75,000 75,000 75,000

100-51940-240 CONTRACTED REPAIR AND MAIN. 0 0 0 0 1,350

100-51940-310 OFFICE SUPPLIES 1,601 797 2,200 2,250 3,150

100-51940-311 POSTAGE 2,514 1,943 2,650 2,675 2,675

100-51940-340 OPERATING SUPPLIES 554 685 1,000 1,000 1,100

TOTALS 4,734 44,476 80,850 80,925 83,275

62

Expenditures – Non Department Specific Personnel General Fund Account: General Government The City contracts with a law firm on an hourly basis for union negotiations and personnel issues. Items also include monies related to employee wellness initiatives or programs. This fund contains operating funds previously designated under “Employee Safety.” This includes training, professional service money set aside for pre-employment medical screening, drug and alcohol testing, safety boot reimbursement, safety glasses reimbursement, annual hearing tests and any necessary funds for safety training. The operating supply monies are available for departments to improve employee safety through equipment purchases and engineering methods and allow flexibility to address any safety issues as they come up.



100-51430-190 EMPLOYEE RELATIONS 96 3,476 500 500 1,000


100-51430-310 OFFICE SUPPLIES 0 52 200 200 200

100-51430-320 SUBSCRIPTIONS, DUES & PUBLICATIONS 0 43 400 400 200

100-51430-330 TRAINING & CONFERENCES 0 0 1,500 300 300

100-51430-331 MILEAGE, FOOD, LODGING 0 0 300 1,000 1,000

100-51430-340 OPERATING SUPPLIES 56 2,594 7,750 8,250 8,250

100-51430-355 EMPLOYEE WELLNESS 405 0 500 500 500

TOTALS 45,881 35,211 30,650 33,650 33,950

Pest & Animal Control General Fund Account: Health & Human Services The City of Monroe contracts out pest control services.




63

Expenditures – Non Department Specific Special Assessments Fund A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. REVENUE

Account Number Account Title 2014 Actual Actual Through Sept. 30, 2015


115-42000-000 SPECIAL ASSESSMENT - SIDEWALKS 0 393 0 0 0

115-42001-000 ASSESSMENT REVENUE 760 0 0 0 0

115-48120-000 INTEREST ON SPECIAL ASSESSMENT 164 258 0 0 200

TOTALS 923 652 0 0 200

EXPENDITURES

Account Number Account Title 2014 Actual Actual Through Sept. 30, 2015


115-59100-000 TRANSFER TO GENERAL FUND 48,255 0 31,246 31,279 31,258

TOTALS 48,255 0 31,246 31,279 31,258

TOTALS

2014 Actual

Actual Through Sept. 30, 2015


(47,332) 652 (31,246) (31,279) (31,058)

64

Police Department The Monroe Police Department provides full service to our community, including school liaison, DARE instruction, and a district policing program. Our mission statement identifies our dedication to working with the community to enhance the quality of life. The Monroe Police Department provides the City with 24-hour police protection and dispatch service. The Police Department is responsible for protecting persons and property and for providing a safe working and living environment for our residents and visitors.

65

Expenditures – Police Department Law Enforcement General Fund Account: Public Safety



100-52100-110 SALARIES 1,860,932 1,407,935 1,830,118 1,887,714 1,941,053

100-52100-112 OVERTIME 135,547 101,748 115,000 115,000 120,000

100-52100-141 FICA 120,644 94,908 120,597 124,168 127,785

100-52100-142 MEDICARE 28,215 22,196 28,204 29,039 29,885

100-52100-143 PENSION 268,519 191,552 225,408 218,399 221,196


100-52100-145 WORKERS COMP 55,721 34,477 42,900 44,084 41,239

100-52100-190 PEHP 46,703 24,176 40,000 40,000 40,000



100-52100-222 TELEPHONE 585 585 0 0 0


100-52100-250 CONTRACTED HEALTH SERVICES 1,604 921 2,000 2,000 2,000

100-52100-290 OTHER CONTRACTED 2,402 657 2,577 2,577 2,577

100-52100-310 OFFICE SUPPLIES 6,207 5,375 7,500 7,500 7,500

100-52100-311 POSTAGE 1,263 892 0 0 0

100-52100-320 SUBSCRIPTIONS, DUES, & PUBLICA 1,025 605 1,200 1,200 1,200



100-52100-345 INFORMATION TECHNOLOGY 21,136 0 0 0 0


100-52100-375 GRANT EXPENSE 472 0 0 0 0

100-52100-376 DARE EXPENSES 0 -167 200 200 200

100-52100-377 POLICE EXPLORERS EXPENSE 327 70 0 0 0

TOTALS 3,287,211 2,416,311 3,080,191 3,192,781 3,234,184

66

Expenditures – Police Department Parking Enforcement General Fund Account: Public Safety



100-52102-340 OPERATING SUPPLIES 528 - - - -

Police Explorer Fund General Fund Account: Police Explorer Fund REVENUE



404-48500-000 EXPLOER REVENUE 0 0 0 0 0

TOTALS 0 0 0 0 0

EXPENDITURES



404-55600-000 POLICE EXPLORERS EXPENSE 0 1,650 0 0 0 TOTALS

TOTALS

2014 Actual



0 (1,650) 0 0 0

67

Public Works Department Public works is the combination of physical assets, management practices, policies, and personnel necessary for the City of Monroe to provide and sustain structures and services essential to the welfare and acceptable quality of life for Monroe residents. The Monroe Department of Public Works comprises the divisions of Engineering, Forestry, Parks, Streets, Sanitation, Stormwater Utility, Wastewater Utility, and Water Utility. The Director of Public Works is responsible for leading and coordinating, through subordinate supervisors and employees, the operations and maintenance of the staff and infrastructure of the various divisions under the Department of Public Works, within local and state administered rules and regulations. The Director is a professional management position serving under the City Administrator. Utility budgets can be found under the Proprietary Funds section of this document.

68

Expenditures – Public Works Department Celebrations & Entertainment The Park Department budgets $4,500 for salaries and $1,200 for overtime in this account for July 4th prep, clean-up and to cover putting lights on trees on the square, and Christmas decorations on the light poles on the square. The operating supplies in this account are for July 4th fire-works- $15,000. Wisconsin Bank and Trust donates $5,000 toward this expense, $1,500 is for the music, sound and generators. The remaining operating funds are for supplies for tree lights and Christmas decorations.



100-55310-110 SALARIES 7,394 5,678 7,419 7,446 7,450

100-55310-112 OVERTIME 207 800 1,200 1,200 1,200

100-55310-141 FICA 448 403 534 536 536

100-55310-142 MEDICARE 105 94 125 125 125

100-55310-143 PENSION 366 286 163 163 163

100-55310-144 HEALTH INSURANCE 1,918 1,240 0 0 0

100-55310-145 WORKERS COMP 265 189 243 244 276


TOTALS 29,019 26,126 27,184 27,214 27,250

69

Expenditures – Public Works Department Director of Public Works General Fund Account: Public Works The Director of Public Works is responsible for leading and coordinating, through subordinate supervisors and employees, the operations and maintenance of the staff and infrastructure of the various divisions under the Department of Public Works, within local and state administered rules and regulations. The Director is a professional management position serving under the City Administrator.



100-53100-110 SALARIES 34,128 26,328 35,495 37,834 36,651

100-53100-141 FICA 2,075 1,660 2,201 2,346 2,272

100-53100-142 MEDICARE 485 388 515 549 531

100-53100-143 PENSION 2,380 1,857 2,414 2,573 2,419


100-53100-145 WORKERS COMP 1,122 977 1,001 1,067 1,167

100-53100-222 TELEPHONE 654 720 720 750 750 100-53100-240 CONTRACTED REPAIR & MAINTENANCE 25 121 100 100 100 100-53100-310 OFFICE SUPPLIES 0 0 1,000 1,000 1,000 100-53100-320 SUBSCRIPTIONS, DUES, & PUBLICATION 452 170 1,000 1,000 1,000 100-53100-330 TRAINING & CONFERENCE 246 0 1,500 1,500 1,500 100-53100-340 OPERATING SUPPLIES 45,648 34,836 49,250 52,452 50,817

TOTALS 45,648 34,836 49,250 52,452 50,817

70

Expenditures – Public Works Department Engineering General Fund Account: Public Works Division: Engineering The Engineering account includes funding for minor street and storm water design, as well as mapping. The department works closely with the Street Department and assists the Public Safety Committee with review of areas where signage is requested.



100-53110-110 SALARIES 113,028 90,727 148,206 151,758 149,715

100-53110-141 FICA 6,478 5,490 9,189 9,409 9,282

100-53110-142 MEDICARE 1,515 1,284 2,149 2,200 2,171

100-53110-143 PENSION 7,846 6,428 10,078 10,320 9,881


100-53110-145 WORKERS COMP 4,009 2,666 4,181 4,281 4,768

100-53110-190 PEHP 20,163 30 1,000 0 0


100-53110-222 TELEPHONE 214 189 1,500 1,500 1,500

100-53110-240 CONTRACTED REPAIR AND MAINTENA 0 0 200 200 200

100-53110-310 OFFICE SUPPLIES 569 1,140 1,200 1,200 1,200

100-53110-311 POSTAGE 41 52 100 100 100

100-53110-320 SUBSCRIPTIONS, DUES, & PUBLICA 2,889 2,922 3,000 3,000 3,000



INFORMATION TECHNOLOGY 0 199 0 0 0

TOTALS 195,330 152,930 240,996 248,931 243,364

71

Expenditures – Public Works Department Forestry General Fund Account: Conservation and Development Division: Parks The Forestry budget, under professional services includes the funds for contracted tree trimming, tree removal, and stump removal on city terraces and parks. The operating supplies in the forestry account are for the purchase of trees for the spring and fall terrace tree planting program.






TOTALS 73,834 76,285 73,500 73,500 73,500

72

Expenditures – Public Works Department Garages and Sheds General Fund Account: Public Works Division: Streets & Sanitation The Garages & Sheds account includes funds used to keep the garage stocked with tools to make necessary repairs to the equipment and the shop.



100-53230-110 SALARIES 12,229 17,115 13,537 13,808 13,640

100-53230-112 OVERTIME 70 0 50 50 50

100-53230-141 FICA 734 1,033 842 859 849

100-53230-142 MEDICARE 172 242 197 201 199

100-53230-143 PENSION 855 1,184 922 940 901


100-53230-145 WORKERS COMP 439 493 383 391 436


100-53230-221 ADMINISTRATIVE BUILDING 11,675 6,212 10,200 10,200 10,200

100-53230-223 RECYCLE BUILDING 3,147 1,616 2,600 2,600 2,600

100-53230-224 SOUTH BUILDING 621 404 700 700 700

100-53230-227 MAINTENANCE BUILDING 10,532 5,078 10,100 10,100 10,100

100-53230-228 TRUCK SHED 2,009 1,352 2,500 2,500 2,500

100-53230-229 OLIN BUILDING 2,953 1,436 2,800 2,800 2,800



100-53230-370 ROAD SUPPLIES 409 200 250 250 250

TOTALS 70,549 62,089 64,730 65,669 65,086

73

Expenditures – Public Works Department Garbage and Refuse Collection General Fund Account: Public Works Division: Streets & Sanitation Garbage & Refuse Collection includes expenses related to normal curbside collection, bulky waste pick up, and wood collection. This account also includes resident service including the issuance of letters to property owners in noncompliance and meeting with residents regarding bulky waste costs.



100-53620-110 SALARIES 46,216 35,207 50,333 51,340 0

100-53620-112 OVERTIME 15 0 280 280 0

100-53620-141 FICA 2,699 2,163 3,138 3,200 0

100-53620-142 MEDICARE 631 506 734 748 0

100-53620-143 PENSION 3,152 2,464 3,460 3,528 0

100-53620-144 HEALTH INSURANCE 18,082 13,568 17,604 19,893 0

100-53620-145 WORKERS COMP 1,627 1,045 1,428 1,456 0


100-53620-311 POSTAGE 2,284 1,987 2,100 2,100 0

100-53620-340 OPERATING SUPPLIES 3,579 474 4,000 4,000 0

TOTALS 303,970 187,421 305,382 308,850 70,000

74

Expenditures – Public Works Department Green Waste Recycling General Fund Account: Public Works Division: Streets & Sanitation Green Waste Recycling is the collection of yard waste by normal curbside pickup and free drop off three times a month between April and October. Once collected the waste goes through grinding, turning, and screening to become compost, which is provided free at Twining Park or delivered to residents for a fee. Green Waste Recycling also provides for Christmas Tree pick up. Much like garbage and recycling collections, residents not in compliance are issued letters.



100-53670-110 SALARIES 16,155 13,499 14,134 14,416 14,248

100-53670-112 OVERTIME 232 125 100 100 100

100-53670-141 FICA 956 835 882 900 890

100-53670-142 MEDICARE 223 195 206 210 208

100-53670-143 PENSION 1,043 900 957 976 936


100-53670-145 WORKERS COMP 570 399 402 410 457


100-53670-340 OPERATING SUPPLIES 1,648 20 500 500 500

TOTALS 38,899 24,368 31,112 32,097 31,455

75

Expenditures – Public Works Department Machinery and Equipment General Fund Account: Public Works Division: Streets & Sanitation The Machinery and Equipment account contains expenditures related to an extensive array of maintenance, repairs, and cleaning needs for the City’s Street Department. These services are also provided to other departments’ equipment.



100-53240-110 SALARIES 78,985 58,388 77,664 79,218 78,241

100-53240-112 OVERTIME 848 260 500 500 500

100-53240-141 FICA 4,676 3,667 4,846 4,942 4,882

100-53240-142 MEDICARE 1,094 858 1,133 1,156 1,142

100-53240-143 PENSION 5,453 4,193 5,344 5,449 5,226


100-53240-145 WORKERS COMP 2,792 1,743 2,205 2,249 2,508



100-53240-350 MAINTENANCE SUPPLIES VECHICLES 197,388 109,953 163,640 163,640 163,640

TOTALS 348,488 210,448 298,873 303,443 301,461

76

Expenditures – Public Works Department Municipal Building General Fund Account: General Government Division: Parks The Municipal Building account is charged with costs associated with cleaning and maintaining City Hall. In addition, utility costs for City Hall are charged against this account.



100-51600-110 SALARIES 40,491 30,634 42,886 42,129 41,610

100-51600-112 OVERTIME 1,056 148 1,584 1,608 1,590

100-51600-141 FICA 2,548 1,896 2,659 2,712 2,678

100-51600-142 MEDICARE 596 443 622 634 626

100-51600-143 PENSION 2,905 2,174 2,916 2,974 2,851


100-51600-145 WORKERS COMP 1,484 902 1,861 1,898 1,875


100-51600-222 TELEPHONE 69 63 0 0 0


100-51600-290 OTHER CONTRACTED 0 100 0 0 0



TOTALS 154,011 113,503 152,669 148,034 145,776

77

Expenditures – Public Works Department Parking Lots General Fund Account: Public Works Division: Streets & Sanitation Parking Lots expenditures include the cleaning, painting, snow removal, asphalt maintenance, and terrace grass mowing associated with the properties.



100-53451-110 SALARIES 10,647 6,757 14,759 15,054 14,867

100-53451-112 OVERTIME 4,738 3,060 3,360 3,360 3,360

100-53451-141 FICA 1,005 597 1,123 1,142 1,130

100-53451-142 MEDICARE 235 140 263 267 264

100-53451-143 PENSION 1,133 635 1,461 1,481 1,438


100-53451-145 WORKERS COMP 597 282 511 519 581


100-53451-240 CONTRACTED REPAIR AND MAINTENA 219 0 4,500 4,500 4,500


100-53451-370 ROAD SUPPLIES 2,677 1,057 1,200 1,200 1,200

TOTALS 28,755 17,064 34,324 35,332 34,675

78

Expenditures – Public Works Department Parking Ramp General Fund Account: Public Works Division: Engineering Parking Ramp expenditures include the cleaning, painting, snow removal, and deck repairs associated with the structure.



100-53450-110 SALARIES 9,019 2,543 5,255 5,360 5,294

100-53450-112 OVERTIME 77 271 100 100 100

100-53450-141 FICA 554 174 332 339 334

100-53450-142 MEDICARE 129 41 78 79 78

100-53450-143 PENSION 606 171 371 378 363

100-53450-144 HEALTH INSURANCE 3,740 897 2,009 2,270 2,083

100-53450-145 WORKERS COMP 330 82 151 154 172


100-53450-240 CONTRACTED REPAIR AND MAINTENA 55,705 428 5,000 5,000 5,000


100-53450-360 HIGHWAY MAINTENANCE SUPPLIES 340 339 400 400 400

TOTALS 76,391 7,624 23,796 24,180 23,924

79

Expenditures – Public Works Department Parks Operating General Fund Account: Culture, Recreation and Education Division: Parks The Parks budget includes the wages for Park Department staff. The budget contains the necessary operating, repair, and maintenance supplies to maintain the seventeen city park areas consisting of 110 acres along with the 90 acre Forest Prairie Park Property.



100-55200-110 SALARIES 254,490 221,507 293,831 300,754 300,019

100-55200-112 OVERTIME 9,224 7,442 7,800 7,800 8,000

100-55200-141 FICA 15,948 14,118 18,701 19,130 19,097

100-55200-142 MEDICARE 3,730 3,302 4,374 4,474 4,466

100-55200-143 PENSION 16,252 13,532 18,010 18,399 17,751


100-55200-145 WORKERS COMP 9,413 6,640 8,509 8,704 9,810

100-55200-190 PEHP 14,608 245 1,000 0 0

100-55200-215 UNEMPLOYMENT 567 0 0 0 0


100-55200-222 TELEPHONE 564 546 900 900 900


100-55200-320 SUBSCRIPTIONS, DUES & PUBLICATIONS 125 113 0 0 0

100-55200-330 TRAINING & CONFERENCES 453 0 1,680 1,680 1,680



TOTALS 494,950 399,544 516,571 532,156 528,908

80

Expenditures – Public Works Department Recycling General Fund Account: Public Works Division: Streets & Sanitation Recycling expenditures allow for normal curbside collection and inspection of recyclables. Recycling also collects a variety of items that are taken either to the landfill or salvage yard for processing. These items include metal, used oil and oil filters, tires, vehicle batteries, and Freon items. Residents/property owners in noncompliance are notified by letter. Recycling services also includes public outreach to the populace and schools regarding recycling practices.



100-53660-110 SALARIES 24,185 17,563 45,582 46,494 0

100-53660-112 OVERTIME 184 0 280 280 0

100-53660-141 FICA 1,412 1,125 2,843 2,900 0

100-53660-142 MEDICARE 330 263 665 678 0

100-53660-143 PENSION 1,638 1,274 3,138 3,200 0

100-53660-144 HEALTH INSURANCE 7,206 6,291 14,371 16,239 0

100-53660-145 WORKERS COMP 852 530 1,294 1,319 0

100-53660-210 CONTRACTED PROFESSIONAL SERVIC 54,135 38,336 44,000 44,000 0


100-53660-340 OPERATING SUPPLIES 1,089 2,635 3,000 3,000 0

TOTALS 91,071 68,036 115,173 118,110 0

81

Expenditures – Public Works Department Sidewalks and Crosswalks General Fund Account: Public Works Division: Streets & Sanitation The Sidewalks & Crosswalks account is for expenditures related to repairs, removals/replacements, crosswalk painting, handicap ramp painting, and snow removal.



100-53430-110 SALARIES 0 0 492 502 496

100-53430-141 FICA 0 0 31 31 31

100-53430-142 MEDICARE 0 0 7 7 7

100-53430-143 PENSION 0 0 33 34 33


100-53430-145 WORKERS COMP 0 0 14 14 16

100-53430-240 CONTRACTED REPAIR AND MAINTENA 648 0 30,000 30,000 30,000

100-53430-370 ROAD SUPPLIES 0 0 500 500 500

TOTALS 648 0 31,246 31,279 31,258

82

Expenditures – Public Works Department Street Administration General Fund Account: Public Works Division: Streets & Sanitation Street Administration includes a variety of day-to-day functions that serve the Street Department. This includes time card entry, inventory, accounts payable and receivable, customer service, waste and garbage stickers, record keeping, reports, grants, mailings, and drop off programs such as batteries and fluorescent bulbs.



100-53120-110 SALARIES 100,694 75,586 101,813 105,591 105,180

100-53120-112 OVERTIME 807 6 1,100 1,100 1,100

100-53120-141 FICA 6,097 4,644 6,381 6,615 6,589

100-53120-142 MEDICARE 1,426 1,086 1,492 1,547 1,541

100-53120-143 PENSION 7,183 5,371 7,073 7,330 7,091


100-53120-145 WORKERS COMP 2,428 1,487 1,929 2,017 2,264

100-53120-190 PEHP 13,420 30 1,000 0 0

100-53120-222 TELEPHONE 1,077 750 2,400 2,400 2,400


100-53120-311 POSTAGE 41 44 100 100 100


100-53120-330 TRAINING & CONFERENCES 2,634 320 500 500 500



100-53120-345 INFORMATION TECHNOLOGY 0 199 1,000 1,000 1,000

TOTALS 159,024 105,485 146,479 152,029 150,061

83

Expenditures – Public Works Department Street Construction General Fund Account: Public Works Division: Streets & Sanitation Expenditures related to street excavation, backfilling, manhole adjustment, paving, grading, rolling, and detour routes.



100-53310-110 SALARIES 44,036 44,444 28,457 30,052 29,676

100-53310-112 OVERTIME 0 0 400 400 400

100-53310-141 FICA 2,649 2,638 1,789 1,888 1,865

100-53310-142 MEDICARE 620 617 418 442 436

100-53310-143 PENSION 3,071 2,859 1,793 1,827 1,754


100-53310-145 WORKERS COMP 1,575 1,254 814 859 958


100-53310-370 ROAD SUPPLIES 304,227 305,869 370,000 370,000 370,000

TOTALS 417,853 378,679 462,663 465,629 464,413

84

Expenditures – Public Works Department Street Lighting General Fund Account: Public Works Division: Streets & Sanitation Street Lighting budgets specifically for the maintenance of street lights within the City. Expenditures related to the repair and replacement of street lights on the downtown square and along Highway 69 come out of this account. This account also controls the budget for all street lights, however Alliant Energy maintains them.



100-53420-110 SALARIES 2,383 3,394 3,066 3,127 3,088

100-53420-112 OVERTIME 23 179 150 150 150

100-53420-141 FICA 127 227 199 203 201

100-53420-142 MEDICARE 30 53 47 48 47

100-53420-143 PENSION 149 261 229 233 224

100-53420-144 HEALTH INSURANCE 907 1,277 1,067 1,206 1,106

100-53420-145 WORKERS COMP 76 108 91 92 103




TOTALS 143,777 110,840 153,449 153,659 153,519

85

Expenditures – Public Works Department Street Maintenance General Fund Account: Public Works Division: Streets & Sanitation Street Maintenance includes expenditures related to asphalt repairs, painting, mowing City terraces, medians, and right of ways, animal carcass removal, snow removal, accident debris removal, spill response, litter pickup, and tree trimming.



100-53300-110 SALARIES 298,107 245,264 356,698 368,959 364,383

100-53300-112 OVERTIME 33,971 17,223 24,700 24,700 24,700

100-53300-141 FICA 20,186 16,421 23,647 24,407 24,123

100-53300-142 MEDICARE 4,721 3,840 5,530 5,708 5,642

100-53300-143 PENSION 23,050 17,432 26,625 27,090 26,106


100-53300-145 WORKERS COMP 12,066 7,650 10,759 11,105 12,392



100-53300-222 TELEPHONE 1,043 925 1,000 1,000 1,000



100-53300-370 ROAD SUPPLIES 291,563 192,969 279,300 279,300 279,300

TOTALS 877,600 629,886 901,225 931,416 919,697

86

Expenditures – Public Works Department Weed Control General Fund Account: Public Works Division: Streets & Sanitation The Weed Control account consists of the appointed Weed Commissioner and provides services to the City including processing complaints, contacting noncompliant property owners, mowing and billing those in noncompliance, and maintaining City owned properties.



100-53640-110 SALARIES 1,483 1,196 1,387 1,414 1,401

100-53640-141 FICA 88 72 86 88 87

100-53640-142 MEDICARE 21 17 20 21 20

100-53640-143 PENSION 85 65 88 89 86


100-53640-145 WORKERS COMP 53 34 39 40 45

100-53640-240 CONTRACTED REPAIR AND MAINTENA 0 145 300 300 300

100-53640-340 OPERATING SUPPLIES 1,200 536 1,200 1,200 1,200

TOTALS 3,401 2,456 3,547 3,635 3,582

87

Recreation Department The Recreation Department oversees a wide variety of quality of life programs for children and adults. These programs include exercise, sports,

88

Expenditures – Recreation Department Community Center General Fund Account: Culture, Recreation and Education The Community Center budget accounts for the After School Program, No School Days Activities, Community Center rentals, and the Easter Egg hunt.



100-55140-110 SALARIES 15,393 10,990 15,413 15,820 15,789

100-55140-112 OVERTIME 0 10 0 0 0

100-55140-141 FICA 958 686 956 981 979

100-55140-142 MEDICARE 224 160 223 229 229

100-55140-143 PENSION 435 325 504 514 493

100-55140-145 WORKERS COMP 345 190 223 228 251


TOTALS 21,115 15,693 20,834 21,287 21,256

89

Expenditures – Recreation Department Recreation Administration General Fund Account: Culture, Recreation and Education Recreation Administration expenditures account for the Recreation Department staffing, office services and supplies, and professional development.



100-55400-110 SALARIES 158,892 118,186 160,782 166,036 163,806

100-55400-112 OVERTIME 1,706 1,057 2,334 2,370 1,700

100-55400-141 FICA 9,612 7,526 10,113 10,441 10,261

100-55400-142 MEDICARE 2,248 1,760 2,365 2,442 2,400

100-55400-143 PENSION 10,554 8,035 10,744 11,093 10,572


100-55400-145 WORKERS COMP 693 365 1,458 1,523 1,651

100-55400-190 PEHP 22,918 245 1,000 0 0


100-55400-222 TELEPHONE 895 608 720 720 1,600


100-55400-311 POSTAGE 2,518 2,462 3,000 3,000 3,000

100-55400-320 SUBSCRIPTIONS, DUES, & PUBLICA 1,214 286 1,000 1,000 1,000




100-55400-345 INFORMATION TECHNOLOGY 7,407 1,076 800 800 800

TOTALS 260,786 153,723 230,764 238,870 229,836

90

Expenditures – Recreation Department Recreation Programs General Fund Account: Culture, Recreation and Education The Recreation Programs expenditures include a broad array of programs. Adult Leagues and Exercise Programs include indoor volleyball, sand volleyball, slowpitch, bean bags, disc golf, and an exercise program at the Senior Center. Youth and Adult Programs include karate and children’s dance.



100-55300-110 SALARIES 42,973 34,886 47,256 47,430 47,431

100-55300-141 FICA 2,647 2,183 2,930 2,941 2,941

100-55300-142 MEDICARE 619 511 685 688 688

100-55300-145 WORKERS COMP 1,527 966 1,333 1,338 1,511

100-55300-220 UTILITY SERVICES 1,481 748 1,400 1,450 1,450


TOTALS 79,718 63,128 83,604 83,847 84,021

Swimming Pool The municipal swimming pool provides an opportunity for swimming, swimming lessons, programming for special needs, exercise classes, and lap swimming. Additionally, the pool provides an outdoor facility for the Monroe Area Swim Team (MAST) to host their meets and practices. Park staff provides maintenance of the pool annually. These expenditures include spring clean-up and set up, painting, expansion joint repairs, concrete repairs, filter and chemical repair maintenance and operation, plumbing repairs, facility inspections, water testing, and winterization.



100-55420-110 SALARIES 54,404 54,259 63,903 64,109 71,000

100-55420-112 OVERTIME 518 1,056 750 750 750

100-55420-141 FICA 3,405 3,430 4,009 4,021 4,449

100-55420-142 MEDICARE 796 802 937 940 1,040

100-55420-143 PENSION 542 545 606 616 595

100-55420-145 WORKERS COMP 1,705 1,348 1,824 1,830 2,060


100-55420-222 TELEPHONE 630 405 0 0 0



TOTALS 123,674 104,392 126,029 125,266 132,894

91

Expenditures – Recreation Department Parks & Recreation Donation Fund REVENUE



175-46741-000 FOURTH OF JULY REVENUE 11,625 12,454 0 0 11,000 175-48500-232 FUNDRAISING - BROCHURES 8,925 8,972 0 0 8,500 175-48500-233 FUNDRAISING - VB TOURNEY 1,182 1,659 0 0 1,200 175-48500-235 FUNDRAISING - SWIMWEAR 0 0 0 0 4,000 175-48500-236 FUNDRAISING - SPECIAL PROJECTS 6,069 87 0 0 0

175-48500-237 FUNDRAISING - WPRA TICKETS 0 -14,275 0 0 0 175-48500-238 FUNDRAISING - BASKET BENEFIT 1,357 925 0 0 1,300 175-48503-000 ENDOWMENT FUND REVENUE 0 0 0 0 4,500

TOTALS 29,158 9,822 0 0 30,500

EXPENDITURES



175-55100-340 OPERATING SUPPLIES 5,792 6,165 0 0 5,000

175-55101-340 OPERATING SUPPLIES 23,845 12,301 0 0 21,000 175-55103-810 CAPITAL EQUIPMENT 0 0 13,500 0 0 175-55103-820 CAPITAL IMPROVEMENTS 5,833 0 0 0 0 175-59232-000 TRANSFER TO PARKS CAPITAL 29,636 18,465 13,500 0 26,000

TOTALS 29,636 18,465 13,500 0 26,000

TOTALS



-478 -8,643 -13,500 0 4,500

92

Totals by General Fund Category

TOTAL GENERAL GOVERNMENT EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget

2016 Projected Budget

2016 Proposed Budget

2016 Proposed

vs. Projected

% 2016 Projected

vs. Proposed

% 2016 Over 2015

COUNCIL 51100 121,356 30,791 32,309 32,319 32,496 -177 0.55% 0.58%

LEGAL 51300 42,553 90,800 138,384 141,979 141,503 476 -0.34% 2.25%

CODIFICATION 51310 0 0 6,000 6,000 0 6,000 -100.00% -100.00%

MAYOR 51410 6,998 5,360 7,107 7,107 7,057 50 -0.70% -0.70%

CITY ADMINISTRATOR 51411 144,724 123,493 179,412 185,796 193,510 -7,714 4.15% 7.86%

CITY CLERK 51420 163,143 116,316 159,940 158,283 156,614 1,669 -1.05% -2.08%

PERSONNEL 51430 45,881 35,211 30,650 33,650 33,950 -300 0.89% 10.77%

EMPLOYEE SAFETY 51431 48,144 3,345 0 0 0 0 - -

ELECTIONS 51440 8,831 5,074 8,274 20,762 20,920 -158 0.76% 152.84%

CENTRAL DUPLICATION 51450 1,311 1,826 2,600 2,700 0 2,700 -100.00% -100.00%

INFORMATION TECHNOLOGY 51451 156,905 89,109 110,188 96,552 111,076 -14,524 15.04% 0.81%

FINANCE 51520 255,565 202,762 273,910 281,861 276,364 5,497 -1.95% 0.90%

PROPERTY ASSESSMENT 51530 59,969 35,575 53,368 53,568 57,068 -3,500 6.53% 6.93%

BUILDING INSPECTION 51560 131,252 84,456 124,813 128,081 130,360 -2,279 1.78% 4.44%

MUNICIPAL BUILDING 51600 154,011 113,503 152,669 148,034 145,776 2,258 -1.53% -4.51%

CONTINGENCY 51901 55,163 17,135 40,000 40,000 40,000 0 0.00% 0.00%

PROPERTY & LIABILITY INS. 51930 59,138 85,640 96,179 101,800 99,946 1,854 -1.82% 3.92%

OTHER GENERAL GOVERNMENT 51940 4,734 44,476 80,850 80,925 83,275 -2,350 2.90% 3.00%

TOTAL 1,459,677 1,084,871 1,496,653 1,519,417 1,529,915 -10,498 0.69% 2.22%

93

TOTAL PUBLIC SAFETY EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget



2016 Projected

vs. Proposed

% 2016 Projected

vs. Proposed

% 2016 Over 2015

LAW ENFORCEMENT 52100 3,287,211 2,416,311 3,080,191 3,192,781 3,234,184 -41,403 1.30% 5.00%

FIRE PROTECTION 52101 671,134 470,954 626,474 613,411 607,628 5,783 -0.94% -3.01%

WEIGHTS & MEASURES 52102 4,400 4,400 4,450 4,450 0 4,450 -100.00% -100.00%

EMERGENCY MANAGEMENT 52200 29,807 30,415 56,950 47,328 46,683 645 -1.36% -18.03%

TOTAL 3,992,552 2,922,080 3,768,065 3,857,970 3,888,495 -30,525 0.79% 3.20%

TOTAL PUBLIC WORKS EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget



2016 Proposed

vs. Projected

% 2016 Projected

vs. Proposed

% 2016 Over 2015

DIRECTOR OF PUBLIC WORKS 53100 45,648 34,836 49,250 52,452 50,817 1,635 -3.12% 3.18%

ENGINEERING 53110 195,330 152,930 240,996 248,931 243,364 5,567 -2.24% 0.98%

STREET ADMINISTRATION 53120 159,024 105,485 146,479 152,029 150,061 1,968 -1.29% 2.45%

GARAGES & SHEDS 53230 70,549 62,089 64,730 65,669 65,086 583 -0.89% 0.55%

MACHINERY & EQUIPMENT 53240 348,488 210,448 298,873 303,443 301,461 1,982 -0.65% 0.87%

STREET MAINTENANCE 53300 877,600 629,886 901,225 931,416 919,697 11,719 -1.26% 2.05%

STREET CONSTRUCTION 53310 417,853 378,679 462,663 465,629 464,413 1,216 -0.26% 0.38%

STREET LIGHTING 53420 143,777 110,840 153,449 153,659 153,519 140 -0.09% 0.05%

SIDEWALKS & CROSSWALKS 53430 648 0 31,246 31,279 31,258 21 -0.07% 0.04%

PARKING RAMP 53450 76,391 7,624 23,796 24,180 23,924 256 -1.06% 0.54%

PARKING LOTS 53451 28,755 17,064 34,324 35,332 34,675 657 -1.86% 1.02%

GARBAGE & REFUSE COLLECTIO 53620 303,970 187,421 305,382 308,850 70,000 238,850 -77.34% -77.08%

WEED CONTROL 53640 3,401 2,456 3,547 3,635 3,582 53 -1.46% 0.99%

RECYCLING 53660 91,071 68,036 115,173 118,110 0 118,110 -100.00% -100.00%

GREEN WASTE RECYCLING 53670 38,899 24,368 31,112 32,097 31,455 642 -2.00% 1.10%

TAXI CAB GRANT 54000 234,780 202,659 243,570 245,697 0 245,697 -100.00% -100.00%

TOTAL 3,036,185 2,194,821 3,105,815 3,172,408 2,543,312 629,096 -19.83% -18.11%

94

TOTAL HEALTH & HUMAN SERVICE EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget



2016 Proposed

vs. Projected

% 2016 Projected

vs. Proposed

% 2016 Over 2015

PEST & ANIMAL CONTROL 54100 1,067 1,104 1,000 1,050 1,100 -50 4.76% 10.00%

HUMANE SOCIETY 55410 35,003 20,419 35,000 35,000 35,000 0 0.00% 0.00%

CEMETERY 54910 33,000 33,000 33,000 33,000 36,000 -3,000 9.09% 9.09%

TOTAL

69,070 54,523 69,000 69,050 72,100 -3,050 4.42% 4.49%

TOTAL CULTURE & RECREATION EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget



2016 Proposed

vs. Projected

% 2016 Projected

vs. Proposed

% 2016 Over 2015

SENIOR CENTER 55100 269,066 202,615 283,420 305,269 298,871 6,398 -2.10% 5.45%

MUSEUM 55120 5,970 6,241 7,500 7,500 7,500 0 0.00% 0.00%

COMMUNITY CENTER 55140 21,115 15,693 20,834 21,287 21,256 31 -0.15% 2.03%

PARKS OPERATING 55200 494,950 399,544 516,571 532,156 528,908 3,248 -0.61% 2.39%

RECREATION PROGRAMS 55300 79,718 63,128 83,604 83,847 84,021 -174 0.21% 0.50%

CELEBRATIONS & ENTERTNMT 55310 29,019 26,126 27,184 27,214 27,250 -36 0.13% 0.24%

CITY BAND 55311 6,311 5,009 5,974 5,974 5,974 0 0.00% 0.00%

CHEESE DAYS 55312 23,048 0 21,000 41,874 42,233 -359 0.86% 101.11%

RECREATION ADMINISTRATION 55400 260,786 153,723 230,764 238,870 229,836 9,034 -3.78% -0.40%

SWIMMING POOL 55420 123,674 104,392 126,029 125,266 132,894 -7,628 6.09% 5.45%

TOTAL

1,313,658 976,470 1,322,880 1,389,257 1,378,743 10,514 -0.76% 4.22%

95

TOTAL CONSERVATION & DEVELOPMENT EXPENDITURES

Account Number

2014 Actual Actual


2015 Budget



2016 Proposed

vs. Projected

% 2016 Projected

vs. Proposed

% 2016 Over 2015

HISTORIC PRESERVATION 56100 40 40 137 138 138 0 0.00% 0.73% FORESTRY 56110 73,834 76,285 73,500 73,500 73,500 0 0.00% 0.00% COMMUNITY DEVELOPMENT 56700 89,655 69,644 96,767 98,769 167,502 -68,733 69.59% 73.10% TOTAL

163,529 145,969 170,404 172,407 241,140 -68,733 39.87% 41.51%

96

SPECIAL REVENUE FUNDS These fund are separately administered because revenues are restricted by the City Council, the State of Wisconsin, the Federal Government, or other governmental agencies as to how the City may spend them.

97

Airport Fund The City owns and operates a Municipal Airport. The Airport has two paved runways and owns a commercial hangar that individuals may lease a space to “tie-down” their aircraft. All lease payments are made on a monthly basis. There is no City water and sewer at the site so the buildings are served by a private well and septic. Additionally, private hangars are built on land leased to them by the Airport Board. The lease payments on private hangars are paid annually. The Municipal Airport maintains a fuel system which allows patrons to purchase 100LL and Jet A fuel. The Airport Manager is appointed and the Airport Supervisor is contracted by the Airport Board of Management REVENUES



405-41110-000 AIRPORT PROPERTY TAXES 0 27,724 0 0 28,000

405-46340-000 AIRPORT REVENUE 14,781 6,604 33,800 35,200 4,500

405-46341-000 FUEL SALES 186,815 130,071 195,000 200,000 200,000

405-46342-000 AIRPORT HANGAR SITE LEASE 8,855 0 0 0 0

405-46343-000 HAY CROP 3,635 4,970 3,500 5,000 12,000

405-48107-000 INTEREST 135 0 750 750 200 405-49210-000 TRANSFER FROM GENERAL FUND 189,854 0 0 0 0

TOTALS 404,075 141,645 233,050 240,950 216,700

EXPENDITURES



405-53510-110 SALARIES 10,061 8,419 10,157 10,200 11,251

405-53510-141 FICA 627 534 630 632 698

405-53510-142 MEDICARE 147 125 147 148 163

405-53510-145 WORKERS COMP 362 243 287 288 358

405-53800-210 AIRPORT PROFESSIONAL SERVICES 35,054 33,513 43,000 44,000 45,000

405-53800-220 AIRPORT UTILITY SERVICES 16,305 11,060 10,000 10,000 12,000

405-53800-240 AIRPORT CONTR RPR AND MAINT 24,431 5,986 20,000 20,000 12,000

405-53800-311 POSTAGE 20 3 20 25 20

405-53800-340 AIRPORT OPERATING SUPPLIES 0 258 0 0 0

405-53800-350 AIRPORT MAINT SUPPLIES VEHICLE 3,370 1,284 1,200 1,200 1,400

405-53800-360 AIRPORT FUEL 16,068 5,875 10,000 10,000 10,000

405-53800-510 AIRPORT INSURANCE 175,596 121,640 165,000 170,000 180,000

98

405-53800-810 CAPITAL EQUIPMENT 4,046 3,919 3,650 3,700 4,000

405-53800-820 CAPITAL IMPROVEMENTS 0 0 7,500 7,500 0

TOTALS 285,146 127,963 290,965 297,693 276,890

TOTALS

2014 Actual



118,929 13,682 (57,915) (56,743) (60,190)

Business Improvement District Fund Wisconsin Act 184, signed into law in 1984, gives Wisconsin municipalities the power to establish one or more Business Improvement Districts within their community and an assessment methodology that allows business properties within that geographic area to contribute to programs aimed at promotion, management, maintenance and development of that district. BID assessments are restricted to commercial and industrial properties subject to real estate tax. Tax-exempt properties (i.e., religious, public utility, or government properties) or those used exclusively as residences cannot be included in the assessment district. The City of Monroe’s BID is located in the downtown area. REVENUE



401-41110-000 TAX REVENUE 37,500 37,500 37,500 37,500 37,500

401-48100-000 INTEREST 20 5 7 7 7

TOTALS 37,520 37,505 37,507 37,507 37,507

EXPENDITURES



401-56700-210 PROFESSIONAL SERVICES 1,946 0 5,000 5,000 5,000

401-56700-790 GRANTS, CONTRIBUTIONS, OTHER 32,455 24,375 32,500 32,500 32,500

TOTALS 34,401 24,375 37,500 37,500 37,500

TOTALS

2014 Actual



3,119 13,130 7 7 7

99

Revolving Loan Fund Community Development Department The Revolving Loan Fund (RLF) offers low interest loans to qualifying applicants/businesses. It was initially created through funds provided from the Community Development Block Grant program from the State of Wisconsin. The RLF program is linked to job creation as applicants may request up to $20,000 for every full time equivalent job created. REVENUE



403-46850-000 REVOLVING LOAN REVENUE 8,319 10,920 70,000 70,000 70,000

403-48100-000 INTEREST REVENUE 3,110 1,807 2,000 2,300 2,300

TOTALS 606 4,183 21,113 72,300 72,300

EXPENDITURES



403-56600-210 PROFESSIONAL SERVICES 4,217 79 20,000 20,000 20,000

403-56600-790 GRANTS, CONTRIBUTIONS & OTHERS 129,130 0 250,000 0 0

TOTALS 133,347 79 270,000 20,000 20,000

TOTALS



(132,741) 4,104 (248,887) 52,300 52,300

100

Solid Waste Fund Public Works Department Division: Streets & Sanitation The City of Monroe collects curbside garbage for residences. This fund accounts for expenditures related to the employees’ salaries and benefits as well as operating expenses. Revenues streams include user fees and grants. REVENUES



100-43661-000 STATE RECYCLING GRANT 0 0 0 0 74,000 100-46420-000 GARBAGE & REFUSE COLLECTION 0 0 0 0 400,000 100-46422-000 FREON STICKERS 0 0 0 0 500 100-46423-000 BULKY WASTE STICKERS 0 0 0 0 2,500 100-46424-000 GARBAGE STICKERS 0 0 0 0 300 100-46426-000 GARBAGE CARTS 0 0 0 0 200 100-46430-000 RECYCLING 0 0 0 0 4,000

TOTALS 0 0 0 0 481,500

EXPENDITURES



100-53620-110 SALARIES 0 0 0 0 50,712 100-53620-112 OVERTIME 0 0 0 0 280 100-53620-141 FICA 0 0 0 0 3,161 100-53620-142 MEDICARE 0 0 0 0 739 100-53620-143 PENSION 0 0 0 0 3,384 100-53620-144 HEALTH INSURANCE 0 0 0 0 18,254 100-53620-145 WORKERS COMP 0 0 0 0 1,624 100-53620-210 PROFESSIONAL SERVICES 0 0 0 0 152,305 100-53620-311 POSTAGE 0 0 0 0 2,100 100-53620-340 OPERATING SUPPLIES 0 0 0 0 4,000 100-53660-110 SALARIES 0 0 0 0 45,924 100-53660-112 OVERTIME 0 0 0 0 280 100-53660-141 FICA 0 0 0 0 2,865

101

100-53660-142 MEDICARE 0 0 0 0 670 100-53660-143 PENSION 0 0 0 0 3,069 100-53660-144 HEALTH INSURANCE 0 0 0 0 14,902 100-53660-145 WORKERS COMP 0 0 0 0 1,472 100-53660-210 CONTRACTED PROFESSIONAL SERVIC 0 0 0 0 44,000 100-53660-340 OPERATING SUPPLIES 0 0 0 0 3,000

TOTALS 0 0 0 0 447,741

TOTALS

2014 Actual



0 0 0 0 33,759

102

Tourism Fund Clerk/General Government Department The City of Monroe has adopted an ordinance for room taxes on hotels, the proceeds of which go towards this fund. Expenses are allocated by the Visitor & Promotion Board and go to activities related to tourism.

REVENUE Account Number Account Title 2014 Actual



402-41210-000 ROOM TAX 78,417 54,638 60,400 60,600 60,600

402-48100-000 INTEREST INCOME 0 0 25 25 25

TOTALS 78,417 54,638 60,425 60,625 60,625

EXPENDITURES Account Number Account Title 2014 Actual



402-56000-000 EXPENSES 51,733 53,557 0 60,500 60,500

TOTALS 51,733 53,557 0 60,500 60,500

TOTALS



26,684 1,081 60,425 125 125

103

DEBT SERVICE FUND The city’s debt service fund accounts for the accumulation of resources for, and payment of, general long-term debt principal, interest, and related costs. All general obligation notes and bonds payable are backed by the full faith and credit of the city. Notes and bonds in the governmental funds will be retired by future property tax levies or tax increments accumulated by the debt service fund. Business-type activities debt is payable by revenues from user fees of those funds or, if the revenues are not sufficient, by future tax levies. In accordance with Wisconsin Statutes, total general obligation indebtedness of the city may not exceed 5% of the equalized value of taxable property within the city’s jurisdiction. The projected debt limit as of December 31, 2015 is $33,211,015 (5% of EV). Total general obligation debt outstanding at 2015 year end was $9,936,645. At December 31, 2015, the city is projected to be at 29.92% of its legal debt limit.

104

REVENUES



190-49210-000 TRANSFER FROM-GENERAL FUND 241,003 0 887,519 307,327 505,785

190-49220-000 TRANSFER FROM-T.I.F. DISTRICTS 912,872 0 919,266 980,000 919,358

TOTALS 1,153,875 0 1,806,785 1,287,327 1,425,143

EXPENDITURES



190-58000-000 DISCLOSURE REPORTING 2,800 0 0 0 3,800 190-58100-950 12/15/2005 GENERAL FUND REFUND 60,000 60,000 62,400 0 0 190-58100-951

4,740 2,400 0 0 0

190-58101-950 12/1/2006 GENERAL FUND 2006B 34,200 34,200 39,666 0 114,000 190-58101-951

6,715 5,466 0 0 4,218

190-58101-952

775 775 0 0 775 190-58104-950 2011 GENERAL FUND GO FUND 0 0 0 0 45,000 190-58104-951

40,613 40,613 40,613 0 39,938

190-58104-952

525 525 0 0 0 190-58140-950 5/1/2005 TIF 4 GO REFUND 175,000 180,000 194,693 0 185,000 190-58140-951

21,518 14,693 0 0 7,493

190-58140-952

400 400 0 0 400 190-58150-950 10/1/2001 TIF 5 COMMUNITY DEVELOPMENT 0 0 92,655 0 220,924 190-58150-951

0 0 0 0 8,483

190-58151-950 5/25/2010 TIF 5 GO REFUND BOND 75,000 75,000 79,950 0 75,000 190-58151-951 6,901 4,950 0 0 2,625 190-58152-950 12/1/06 TIF 5 2006 B GOR 210,800 220,800 0 0 0 190-58152-951 65,060 57,366 0 0 0 190-58161-950 8/24/2004 TIF 6 STATE TRUST FUND 44,474 46,586 0 0 48,786 190-58161-951 9,071 6,958 0 0 4,758 190-58163-950 7/27/2006 TIF 6 GO REFUND 0 0 0 0 0 190-58163-951 59,170 59,170 59,170 0 59,170 190-58163-952 350 350 0 0 350 190-58164-592 11/27/2007 TIF 8 COMMUNITY DEVELOPMENT 30,000 35,000 69,850 0 0 190-58164-950 0 0 0 0 40,000 190-58164-951 36,125 34,850 0 0 33,363 190-58164-952 375 375 0 0 375 190-58165-950 6/16/2009 TIF 7 DOWNTOWN PROJECT 185,000 135,000 278,166 0 227,000

105

190-58165-951 48,820 47,958 0 0 49,307 190-58165-952 525 525 0 0 525 190-58166-950 5/25/2010 UNFUNDED LIABILITY PENSION 80,000 66,696 182,958 0 140,000 190-58166-951 11,060 10,550 0 0 46,855 190-58166-952 400 400 0 0 400 190-58167-950 FIRE TRUCK LOAN PAYMENT 0 565,062 565,540 0 0 190-58168-950 PUBLIC WORKS LOAN - GEN FUND 0 10,361 86,645 0 60,721 190-58168-951 0 0 0 0 12,501

TOTALS 1,207,614 1,717,028 1,752,306 0 1,431,767

TOTALS

2014 Actual



(53,739) (1,717,028) 54,479 1,287,327 (6,624)

106

PROPRIETARY FUNDS Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector (i.e., enterprise and internal revenue funds). All assets, liabilities, equities, revenues, expenses and transfers relating to the government’s business and quasi-business activities are accounted for through proprietary funds.

107

Stormwater Utility Public Works Department Division: Engineering The Stormwater Utility conducts a variety of maintenance, repairs, and cleaning associated with the City’s stormwater infrastructure system. This infrastructure includes inlets, catch basins, detention ponds, drainage ditches, curb and gutter, stream banks, rip rap, culverts, cisterns, bridge decks, outfalls, and water mains. The utility also performs animal removals and property recovery (keys, phones, etc.) from stormwater infrastructure. Also included under this utility is street sweeping. A Storm Water Quality Master Plan was completed in 2007. The plan details objectives and projects to meet the requirements for the City to qualify under the new storm water discharge permit (Wisconsin Pollutant Discharge Elimination System Permit – WPDES) issued by the Wisconsin Department of Natural Resources. REVENUES



200-46820-000 STORM WATER FEES 697,927 348,581 690,000 690,000 690,000

200-46821-000 STROM WATER PENALTIES 1,944 1,076 1,000 1,000 1,000

200-48100-000 STORM WATER INTEREST REVENUE 354 0 2,000 2,000 2,000

TOTALS 700,225 349,657 693,000 693,000 693,000

EXPENDITURES



200-53611-600 INTEREST EXPENSE 0 1,743 0 0 0

200-56200-110 SALARIES 182,560 123,953 164,448 168,190 166,654

200-56200-112 OVERTIME 607 111 300 300 300

200-56200-141 FICA 10,912 7,436 10,214 10,446 10,351

200-56200-142 MEDICARE 2,552 1,739 2,389 2,443 2,421

200-56200-143 PENSION 12,602 8,276 10,878 11,121 10,651


200-56200-145 WORKERS COMP 6,501 3,574 4,648 4,753 5,318



200-56200-230 CONTRACTED ROAD REPAIR 578 0 1,000 1,000 1,000




108

200-56200-370 ROAD SUPPLIES 12,020 6,797 15,000 20,000 20,000

200-56200-510 PROPERTY & LIABILITY INSURANCE 3,219 3,147 3,500 4,000 4,000

200-56200-540 STORM WATER DEPRECIATION 112,807 0 0 0 0

200-56200-810 CAPITAL EQUIPMENT 0 0 134,000 135,000 135,000

200-56200-820 CAPITAL IMPROVEMENTS 0 19,018 850,000 850,000 1,066,000

200-58100-610 DEBT SERVICE PRINCIPAL 0 2,328 0 0 7,489

200-58200-620 DEBT SERVICE INTEREST 2,419 0 0 0 2,000

TOTALS 482,032 341,695 1,398,912 1,419,471 1,638,714

109

Wastewater Utility Public Works Department Division: Utilities The Wastewater Utility provides wastewater collection and treatment services to approximately 4,400 properties within the City. The Wastewater Utility operates under the environmental regulations of the Wisconsin Department of Natural Resources, and service rules of the Monroe Common Council. Utility rates are established by the City of Monroe. The Utility operates and maintains the waste treatment plant, and conveyance system. The plant can process up to 3.7 million gallons of waste water each day, treat 15,000 pounds of Bio-chemical Oxygen Demand, and 7,600 pounds of Total Suspended Solids. As it returns water to Honey Creek, it is consistently cleaner than the creek water itself. The collection system is made up of 5 lift stations, and approximately 70 miles, or 370,000 feet of pipe. REVENUES



300-46410-000 SEWER SERVICE 3,592,471 1,604,047 3,960,000 3,960,000 4,400,000 300-46412-000 SEWER PENALITIES 6,902 3,353 6,000 6,000 6,000 300-46413-000 MISC SEWER REVENUS 1,240 77 0 0 0 300-46415-000 SANITARY SEWER CONNECTION FEE 0 750 250 250 250 300-46416-000 DEDUCT METERS 245 140 250 250 250 300-46417-000 RV DUMPING REVENUE 0 30 0 0 0 300-46418-000 SPETAGE TREATMENT 15,480 63,232 6,000 6,000 21,000 300-46420-00 RENT FROM WATER DEPARTMENT 35,683 0 0 0 50,376 300-48001-000 WASTE WATER BILLED OUT LABOR 7,944 114 500 500 500 300-48002-000 WWTP AR ADMIN FEES 303 1,358 100 100 100 300-48003-000 LAND RENTAL 330 800 300 300 300 300-48130-000 INTEREST REVENUE - SINKING FUND 2,493 3,284 900 900 900 300-48131-000 INTEREST REVENUE - ERF 2,369 1,517 2,000 2,000 2,000 300-48132-000 INTEREST REVENUE - WWTP 1,721 0 9,600 9,600 0 300-48410-000 SALE OF WWTP EQUIPMENT -281,720 0 0 0 0

TOTALS 3,385,461 1,678,701 3,985,900 3,985,900 4,481,676

EXPENDITURES



300-53610-110 SALARIES 9,814 19,602 13,500 13,500 13,500 300-53610-112 OVERTIMES 2,873 1,964 2,200 2,200 2,200

110

300-53610-141 FICA 762 1,023 0 973 960 300-53610-142 MEDICARE 178 239 228 228 228 300-53610-143 PENSION 889 1,181 1,068 1,068 1,068 300-53610-144 HEALTH INSURANCE 2,965 5,203 6,120 6,120 6,120 300-53610-145 WORKERS COMP 451 612 612 612 612 300-53610-210 PROFESSIONAL SERVICES 14,391 7,435 8,160 8,160 8,160 300-53610-220 UTILITY SERVICES 9,003 6,442 9,180 9,180 9,180 300-53610-240 CONTRACTED REPAIR AND MAINT 5,699 6,321 8,000 8,000 8,000 300-53610-245 SCADA SOFTWARE 1,080 0 30,000 30,000 30,000 300-53610-340 OPERATING SUPPLIES 1,773 11,591 6,000 6,000 6,000 300-53611-110 SALARIES 266,478 204,297 300,000 300,000 300,000 300-53611-112 OVERTIMES 32,447 17,183 27,000 27,000 27,000 300-53611-141 FICA 18,096 12,299 21,640 21,640 21,640 300-53611-142 MEDICARE 4,232 2,876 5,061 5,061 5,061 300-53611-143 PENSION 20,245 13,641 21,000 21,000 21,000 300-53611-144 HEALTH INSURANCE 65,250 41,788 110,976 110,976 80,000 300-53611-145 WORKERS COMP 9,954 6,119 13,260 13,260 13,260 300-53611-190 PEHP 0 46,961 0 0 0 300-53611-210 PROFESSIONAL SERVICES 48,210 28,074 30,600 30,600 30,600 300-53611-215 UNEMPLOYMENT 2,031 0 0 0 0 300-53611-220 UTILITY SERVICES 303,037 196,687 242,760 242,760 300,000 300-53611-222 TELEPHONE 6,041 4,535 6,000 6,000 6,000 300-53611-240 CONTRACTED REPAIR AND MAINT 1,639 2,913 5,000 5,000 5,000 300-53611-310 OFFICE SUPPLIES 352 789 1,000 1,000 1,000 300-53611-311 POSTAGE 246 105 200 200 200 300-53611-320 SUBSCRIPTIONS, DUES, & PUBLICATIONS 634 257 0 500 500 300-53611-325 DUES 0 0 1,275 1,275 1,275 300-53611-330 TRAINING & CONFERENCES 1,765 2,186 1,500 1,500 1,500 300-53611-331 MILEAGE, FOOD & LODGING 342 0 1,200 1,200 1,200 300-53611-340 OPERATING SUPPLIES 159,617 121,868 147,900 147,900 180,000 300-53611-350 MAINTENANCE SUPPLIES 36,482 19,120 32,640 32,640 32,640 300-53611-510 INSURANCE 21,966 25,388 23,000 23,000 26,000 300-53611-540 WWTP DEPRECIATION 494,981 0 700,000 700,000 500,000 300-53611-600 DEBT SERVICE INTEREST 366,936 266,782 612,432 594,050 594,050 300-53611-601 CAPITALIZED INTEREST -339,530 0 0 0 0 300-53612-110 SALARIES 29,178 28,274 27,220 27,220 40,000 300-53612-112 OVERTIMES 5,573 6,366 4,600 4,600 4,600 300-53612-141 FICA 2,071 1,648 2,008 2,008 2,008 300-53612-142 MEDICARE 484 386 470 470 470 300-53612-143 PENSION 2,437 1,875 2,200 2,200 2,200

111

300-53612-144 HEALTH INSURANCE 12,487 10,558 11,220 11,220 11,220 300-53612-145 WORKERS COMP 1,237 978 1,100 1,100 1,100 300-53612-210 PROFESSIONAL SERVICES 0 0 1,000 1,000 1,000 300-53612-240 CONTRACTED REPAIR AND MAINT 0 0 1,000 1,000 1,000 300-53612-310 OFFICE SUPPLIES 160 74 500 500 500 300-53612-311 POSTAGE 2,468 2,091 2,500 2,500 2,500 300-53612-340 OPERATING SUPPLIES 3,981 2,565 1,428 1,428 1,428 300-53612-345 INFORMATION TECHNOLOGY 7,731 618 3,500 3,500 3,500 300-53612-350 MAINTENANCE SUPPLIES 105,584 485 120,000 120,000 120,000 300-57400-327 PROJECT DISPUTE – LEGAL FEES 0 56,173 0 0 100,000 300-57400-601 DEBT SERVICE PRINCIPAL 0 909,076 0 0 0 300-57400-810 CAPITAL EQUIPMENT 420 16,759 32,000 32,000 32,000 300-57400-816 ERF DNR ANNUAL FEE 0 0 100,000 100,000 0 300-57400-820 CAPITAL IMPROVMENTS 0 6,427 0 0 0 300-57400-825 INFRASTRUCTURE EXPENDITURES 0 1,716,140 0 0 0 300-58100-610 DEBT SERVICE PRINCIPAL 0 7,208 0 0 1,093,265 300-58200-620 DEBT SERVICE INTEREST 11,728 5,993 6,000 6,000 543,014 300-59210-000 TRANSFER TO GENERAL FUND 6,987 0 0 0 0

TOTALS 1,756,871 3,849,173 2,706,258 2,689,349 4,193,759

112

Water Utility Public Works Department Division: Utilities The Water Utility provides water treatment, distribution, and metering services to properties within the City. The Utility operates under the rates and tariff established by the Public Service Commission of Wisconsin (PSCW). The accounting records of the Water Utility are maintained in accordance with the Uniform System of Accounts prescribed by the PSCW. The Water Utility also operates and maintains 6 wells, 2 elevated towers, standpipe, booster station, and distribution system. The WTP processes millions of gallons of water a year. Water is pumped from the aquifers via 6 well pumps, then boosted to the standpipe, and elevated tower, where water enters the distribution system, and flows into two zones of pressure throughout the City. The distribution system components include 70 miles of piping, over 4500 water meters, service valves, 1000 mainline valves, 550 fire hydrants, 3 storage facilities. REVENUES



250-45170-000 INCOME NON UTILITY OPERATION 30 5 25 25 25 250-45180-000 NONOPERATING RENTAL INCOME 1,300 0 0 0 0 250-45190-000 INTEREST INCOME 2,339 1,889 1,800 1,800 1,800 250-46100-000 METERED SALES TO GEN CUSTOMER 591,978 298,972 600,000 630,000 609,000 250-46110-000 COMMERICAL WATER 286,218 138,106 290,000 304,500 298,700 250-46120-000 INDUSTRIAL WATER 346,037 187,348 360,000 378,000 365,400 250-46140-000 OTHER SALES TO PUBLIC 32,789 15,275 40,000 42,000 30,450 250-46150-000 METERED SALES MF RESIDENT 33,715 17,363 36,000 37,800 36,540 250-46200-000 PRIVATE FIRE PROTECTION 47,986 23,957 46,000 48,300 46,690 250-46300-000 PUBLIC FIRE PROTECTION 341,179 174,673 340,000 357,000 345,100 250-47000-000 FORFEITED DISCOUNT 5,602 3,116 4,500 4,500 4,500 250-47200-000 RENTS FROM WATER PROPERTY 4,574 4,379 3,000 3,000 4,500 250-47400-000 OTHER WATER REVENUE 47,062 17,339 24,000 24,000 24,000

TOTALS 1,740,810 882,421 1,745,325 1,830,925 1,766,705

EXPENDITURES



250-53611-000 INTEREST ON UNFUNDED LIAB 693 0 596 479 479 250-54030-000 DEPRECIATION EXPENSE 318,111 0 260,000 260,000 260,000 250-54081-000 PROPERTY TAX EQUIVALENT 193,013 0 200,000 200,000 200,000 250-54082-000 SOCIAL SECURITY TAXES 17,678 22,438 25,600 25,600 25,600 250-54083-000 OTHER TAXES 1,442 0 1,700 1,700 1,700

113

250-54160-000 COST/EXP MERCHANDING 219 187 200 200 200 250-54250-000 AMORT ON LONG TERM DEBT -17,370 0 11,262 -11,262 -11,262 250-54270-000 INTEREST ON LONG TERM DEBT 25,264 18,242 38,495 34,221 34,221 250-54280-000 AMORT OF BOND DISCOUNT 6,108 3,768 6,108 6,108 6,108 250-54300-000 INTEREST ON DEBT TO MUNCIPALITY 22,938 0 4,438 4,438 4,438 250-56200-000 SUPRV-OP POWER PROD 0 13 1,000 1,000 1,000 250-56230-000 PUMPING FUEL/PWR FOR PMPN 216,089 161,206 224,400 224,400 224,400 250-56240-000 PUMPING LABOR & EXPENSE 33,752 19,042 24,480 24,480 24,480 250-56260-000 PUMPING MISC EXPENSE 8,273 3,204 5,100 5,100 5,100 250-56300-000 SUPRV MAINT PWR/PROD PMP 10 64 0 0 0 250-56310-000 631 PUMPING MAINT STRUCT/IMPR 3,425 1,852 0 0 0 250-56330-000 PUMPING MAINT PMPNG EQPM 6,725 4,319 12,000 12,000 122,000 250-56400-000 WT SUPRVSNWT FACILITIES 3 0 0 0 0 250-56410-000 WT EXPENSE CHEMICALS 20,488 9,762 23,460 23,460 23,460 250-56420-000 WT OP LABOR & EXPENSE 8,914 6,348 9,000 9,000 9,000 250-56430-000 WT MISC EXPENSES 125 241 800 800 800 250-56520-000 WT MAINT WT EQUIPMENT 1,541 1,345 500 500 500 250-56610-000 T & D STORAGE FACILITIES 1,162 123 1,000 1,000 1,000 250-56620-000 T&D LINE EXPENSE 6,145 16,855 5,000 5,000 5,000 250-56630-000 T&D METER EXPENSE 9,802 4,125 25,000 25,000 25,000 250-56640-000 T&D CUST INSTALLATIONS EX 1,491 33 2,450 2,450 2,450 250-56650-000 MISCELLANEOUS EXPENSES 295 25 500 500 500 250-56720-000 T&D MAINT OF RESVE/STNDPP 3,097 200 1,100 1,100 1,100 250-56730-000 T&D MAINT OF MAINS 167,429 97,413 90,000 90,000 90,000 250-56750-000 MAINTENANCE OF SERVICES 30,415 55,493 20,000 20,000 20,000 250-56760-000 MAINTENANCE OF METERS 6,887 19,601 1,500 1,500 1,500 250-56770-000 MAINTENANCE OF HYDRANTS 12,197 13,526 10,200 10,200 10,200 250-56780-000 MAINTENANCE OF MISC PLANTS 278 1,370 500 500 500 250-59010-000 SUPRV CUST ACCTNG/COLLCT 0 0 500 500 500 250-59020-000 METER READING EXPENSE 12,251 837 12,000 12,000 12,000 250-59030-000 CUST RECORDS/COLLECTN EX 29,777 34,854 25,000 25,000 25,000 250-59032-000 WORK PERFORMED FOR SS 0 31 0 0 0 250-59040-000 UNCOLLECTIBLE DEBT 0 0 250 250 250 250-59200-000 ADMINISTRATIVE/GEN SALARY 141,605 102,974 130,000 130,000 100,000 250-59210-000 OFFICE SUPPLIES & EXPENSES 9,951 5,409 10,200 10,200 10,200 250-59230-000 OUTSIDE SERVICES EMPLOYED 27,255 13,797 20,000 20,000 20,000 250-59240-000 PROPERTY INSURANCE 16,526 15,341 0 25,000 25,000 250-59260-000 RETIREMENT CITY SHARE 6,535 15,599 23,500 23,500 23,500 250-59263-000 HEALTH INSURANCE CITY SHARE 79,699 52,065 115,000 115,000 85,000 250-59264-000 OTHER EMPLOYEE BENEFITS 15,186 3,299 0 0 0

114

250-59265-000 EMPLOYEE BENEFITS LIFE 330 338 325 325 325 250-59266-000 OTHER EMPLOYEE BENEFITS 289 0 500 500 500 250-59280-000 REGULARY COMM EXPENSE 884 0 1,200 1,200 1,200 250-59300-000 MISC GENERAL EXPENSES 13,774 10,489 10,000 10,000 10,000 250-59301-000 LOCATES 13,731 23,964 15,000 15,000 15,000 250-59310-000 RENT 42,683 0 0 0 50,376 250-59320-000 MAINT OF GENERAL PLANT 52,492 16,685 27,500 27,500 27,500 250-59330-000 CLEARING 869 30,485 10,000 10,000 10,000

TOTALS 1,570,475 786,957 1,407,364 1,405,449 1,505,825

PRINCIPAL REPAYMENT 0 0 263,968 0 287,332

CASH FLOW REQUIRED 1,570,475 786,957 1,671,332 1,405,449 1,793,157

115

TAX INCREMENT DISTRICT FUNDS The MUNICIPALITY of Monroe Tax Incremental Financing Districts were created under the provisions of Wisconsin Statute Section 66.1105. The purpose of that section is to allow a municipality to recover development and improvements costs in a designated area from the property taxes generated on the increased value of the property after the creation date of the district. That tax on the increased value is called a “tax increment.” When a Tax Increment District (TID) is created property owners within the district continue to pay the same property tax rates as those outside the district. The difference is that tax collections, over and above the “base value," are placed into a special fund that is used to pay for project costs or debt service issued for prior project costs. Once all costs incurred by the creation of the TID are recouped by the additional tax increment created, the TID is closed and the additional property taxes created are shared by all taxing entities. The use of TIF varies from project to project and district to district. In some cases, the City uses TIF to promote redevelopment of older parts of the community. In other cases TIF is used to create industrial parks through land acquisition and construction of infrastructure. In both cases, increased property tax collections are used to pay down debt service associated with project costs. Below is a graph depicting the basic mechanism behind how TIF operates.

Project costs may not be incurred later than five years prior to the termination date of the district. The statutes allow the municipality to collect tax increments until the net project cost has been fully recovered, OR maximum life based on the resolution date and type of TID, whichever occurs first. Project costs uncollected at the dissolution date are absorbed by the municipality.

116

Tax Increment District 4 – North Industrial Park TID #4 was created on April 23, 1996. There was an amendment to the district on July 18, 2006. The expenditure period for this district ended on April 23, 2014. The district is expected to close on or before April 23, 2019. REVENUES



104-41124-000 TAX REVENUE 197,171 252,430 200,000 0 257,526

104-42200-000 PROCEEDS FROM SALE OF ASSET 18 0 4 0 0

104-43614-000 STATE AID EXEMPT COMPUTERS 2,185 2,468 1,000 0 2,468

104-48204-000 RENTAL REVENUE 4,560 2,520 1,000 0 1,000

104-48314-000 MISCELLANEOUS REVENUE 10,213 9,599 9,500 0 9,500

104-49301-000 TRANSFER FROM DONOR DISTRICT 151,193 0 154,201 0 133,566

TOTALS 365,341 267,016 365,705 0 404,060

EXPENDITURES



104-56700-901 PLANNING, LEGAL, & ACCOUNTING 12,452 4,604 5,000 0 9,600 104-56700-902 ENGINEERING 5,072 0 0 0 0 104-56700-904 LAND PURCHASE 5,485 0 0 0 0 104-56700-905 STREETS, SEWER, & WATER 0 44,025 0 0 0

104-56700-906 ADMINISTRATIVE COSTS 152 150 150 0 150

104-59210-000 TRANSFER TO GENERAL FUND 0 0 165,862 0 201,817

104-59230-000 TRANSFER TO DEBT SERVICE FUND 196,518 0 194,693 0 192,493

TOTALS 341,961 1,193 5,150 0 404,060

TOTALS

2014 Actual



23,379 265,824 360,555 0 0

117

Tax Increment District 5 - West Side Commercial & Honey Creek Industrial District TID #5 was created on April 23, 1996. There was an amendment to the district on December 5, 2000. The expenditure period for this district ended on April 23, 2014. The district is expected to close on or before April 23, 2019. REVENUES



105-41125-000 TAX REVENUE 293,166 299,410 295,000 0 312,100

105-42200-000 PROCEEDS FROM SALE OF ASSETS 16 0 0 0 0

105-43615-000 STATE AID EXEMPT COMPUTERS 1,068 942 2,800 0 942

TOTALS 294,250 300,352 297,800 0 313,042

EXPENDITURES



105-56700-901 PLANNING, LEGAL, & ACCOUNTING 9,890 0 0 0 9,600



TOTALS 367,800 150 358,266 0 363,682

TOTALS



(73,550) 300,202 (60,466) 0 (50,640)

118

Tax Increment District 6 – Near West Side Commercial TID #6 was created on May 20, 2003. There were two amendments to the district on July 18, 2006 and July 6, 2010. The expenditure period for this district is scheduled to end on May 20, 2025. The district is expected to close on or before May 20, 2030. REVENUES



106-41126-000 TAX REVENUE 262,536 279,615 265,000 0 253,653


TOTALS 264,992 281,794 268,000 0 255,832

EXPENDITURES



106-56700-901 PLANNING, LEGAL, & ACCOUNTING 0 0 0 0 9,400



106-59240-000 TRANSFER DONATION TO TIF 4 151,193 0 154,201 0 133,566

TOTALS 264,992 150 268,000 0 255,832

TOTALS

2014 Actual



0 281,644 0 0 0

119

Tax Increment District 7 - Downtown TID #7 was created on September 28, 2005. There are no recorded amendments to the district. The expenditure period for this district is scheduled to end on September 28, 2027. The district is expected to close on or before September 28, 2032. REVENUES



107-41127-000 TAX REVENUE 275,192 183,206 158,040 0 183,256


107-49117-000 PROCEEDS OF LONG-TERM DEBT 6 5 0 0 3

107-49210-000 TRANSFER FROM GENERAL FUND 0 0 0 0 0

TOTALS 288,169 194,646 173,040 0 224,905

EXPENDITURES



107-56700-901 PLANNING, LEGAL, & ACCOUNTING 2,690 79 31,500 0 37,900

107-56700-905 STREETS, SEWER & WATER 5,927 17,618 0 0 0



TOTALS 187,587 17,847 214,608 0 224,905

TOTALS



100,582 176,799 (41,568) 0 0

120

Tax Increment District 8 – North Side City Entrance Corridor TID #8 was created on October 17, 2006. There are no recorded amendments to the district. The expenditure period for this district is scheduled to end on October 17, 2028. The district is expected to close on or before October 17, 2033. REVENUES



108-41128-000 TAX REVENUE 33,133 46,537 33,000 0 38,447

108-43618-000 STATE AID EXEMPT COMPUTERS 303 368 800 0 368

108-48318-000 MISCELLANEOUS REVENUE 29,001 28,462 29,000 0 28,000

TOTALS 62,437 75,367 62,800 0 66,815

EXPENDITURES



108-56700-901 PLANNING, LEGAL, & ACCOUNTING 0 95 0 0 6,400



TOTALS 66,275 245 70,000 0 79,913

TOTALS



(3,838) 75,123 (7,200) 0 (13,098)

121

CAPITAL OUTLAY The capital improvement and equipment replacement funds are used to account for the City of Monroe's major capital acquisition and construction activities. Capital grants, shared revenues restricted for capital acquisition and borrowed funds for capital projects, other than those associated with enterprise funds, are accounted for in the capital projects funds. Capital items are defined as those purchases that exceed $5,000 and have a useful life exceeding five years. Capital Requests are submitted by department supervisors on an annual basis, reviewed by the City Administrator and a recommended five year plan will be submitted to the Finance & Taxation Committee annually. When possible, capital expenditures for equipment will be phased evenly over a multiple year period. All equipment replacement and maintenance needs for the next five years will be projected and the projection will be updated each year. A maintenance and replacement schedule based on this projection will be developed and followed. Objectives and Best Practices

• The budget will provide sufficient funding for adequate maintenance and orderly replacement of capital plant and equipment. • The city will limit its long-term borrowing to finance capital improvements that cannot be financed with current year revenues. Debt service will not exceed

five percent of the city’s total equalized value. • All assets will be maintained at a level that protects capital investment and minimizes future maintenance and replacement costs. • Future maintenance needs for all new capital facilities will be fully costed out.

122

Capital Outlay – Overview REVENUES



150 CITY HALL FB 0 0 150,000 0 120,000 151 LAW ENFORCEMENT FB 69,095 -4,095 87,000 0 197,400 152 FIRE DEPARTMENT FB 607,000 0 88,000 0 260,000 153 ENGINEERING DEPARTMENT FB 29,400 0 104,400 0 49,600 154 STREET DEPARTMENT FB 0 0 0 0 1,420,500 155 PARKS DEPARTMENT FB 171,890 92,658 130,000 0 341,000 156 SENIOR CENTER FB 135,488 248 0 0 0 157 ROAD CONSTRUCTION FB 140,896 -140,896 0 0 4,525,800 158 AIRPORT FB 0 0 0 0 0 159 INFORMATION TECHNOLOGY FB 0 0 0 0 36,000 160 VEHICLE REPLACEMENT ACCOUNT 0 0 0 0 16,633 161 FACILITIES REPLACELEMENT ACCOUNT 0 0 0 0 71,560 162 EQUIPMENT REPLACEMENT ACCOUNT 0 0 0 0 17,407

TOTALS 1,434,248 40,572 1,021,800 0 7,055,900

EXPENDITURES



150 CITY HALL 6,388 84,369 150,000 0 120,000 151 LAW ENFORCEMENT 82,116 110,518 87,000 0 197,400 152 FIRE DEPARTMENT 804,730 16,494 88,000 0 260,000 153 ENGINEERING DEPARTMENT 1,087 0 104,400 0 49,600 154 STREET DEPARTMENT 236,507 195,048 0 0 1,420,500 155 PARKS DEPARTMENT 154,133 83,012 0 0 341,000 156 SENIOR CENTER 359 629 0 0 0 157 ROAD CONSTRUCTION 101,441 95,295 0 0 4,525,800 159 INFORMATION TECHNOLOGY 11,164 14,864 0 0 36,000

TOTALS 1,397,925 600,227 429,400 0 6,950,300

123

Capital Outlay – General Government REVENUES



150-49211-000 TRANSFER FROM GENERAL FUND 0 0 150,000 0 20,000

150-49300-000 FUND BALANCE APPLIED 0 0 0 0 100,000

TOTALS 0 0 150,000 0 120,000

EXPENDITURES



150-57100-820 CAPITAL IMPROVEMENTS 5,300 0 0 0 20,000 150-57100-821 CAPITAL EQUIP RADIO PROJECT 1,088 0 0 0 0 150-57100-830 BUILDING IMPROVEMENTS 0 84,369 50,000 0 0 150-57100-831 CONCRETE REPAIRS 0 0 100,000 0 100,000

TOTALS 6,388 84,369 150,000 0 120,000

TOTALS



(6,388) (84,369) 0 0 0

124

Capital Outlay – Law Enforcement REVENUES



151-41110-000 GENERAL PROPERTY TAX 0 0 65,000 0 65,000 151-49100-000 DONATIONS FOR EQUIPMENT 4,095 -4,095 0 0 5,000 151-49210-000 TRANSFER FROM GENERAL FUND 65,000 0 0 0 120,400

TRANSFER FROM VEHICLE REPLACEMENT 0 0 0 0 7,000 151-49300-000 FUND BALANCE APPLIED 0 0 22,000 0 0

TOTALS 69,095 -4,095 87,000 0 197,400

EXPENDITURES

Account Number Account Title 2014 Actual Actual Through September 30,

2015 2015 Budget 2016 Projected 2016 Proposed

151-57210-000 LAW ENFORCEMENT CAPITAL OUTLAY 0 0 0 0 0 151-57210-810 CAPITAL EQUIPMENT 78,421 4,412 0 0 10,400 151-57210-821 CAPITAL EQUIP RADIO PROJECT 3,694 0 0 0 85,000 151-57210-831 SQUAD CAR REPLACEMENT 0 106,106 73,000 0 102,000 151-57210-832 PD FLOORING 0 0 14,000 0 0

TOTALS 82,116 110,518 87,000 0 197,400

TOTALS



(13,021) (114,613) 0 0 0

125

Capital Outlay – Fire Protection REVENUES



152-43211-000 FEDERAL GRANT FIRE 0 0 0 0 190,000 152-48305-000 SALE OF FIRE PROPERTY 54,000 0 0 0 0 152-49210-000 TRANSFER FROM GENERAL FUND 0 0 88,000 0 0 152-49300-000 FUND BALANCE APPLIED 0 0 0 0 70,000 152-49610-000 PROCEEDS FROM FIRE TRUCK LOAN 553,000 0 0 0 0

TOTALS 607,000 0 88,000 0 260,000

EXPENDITURES



152-57220-810 CAPITAL EQUIPMENT 12,203 0 78,000 0 260,000 152-57220-820 CAPITAL IMPROVEMENTS 0 2,345 10,000 0 0 152-57220-831 DRIVEWAY REPAIR STATION 2 18,045 0 0 0 0 152-57220-832 FIRE TRUCK REPLACEMENT 774,482 14,149 0 0 0

TOTALS 804,730 16,494 88,000 0 260,000

TOTALS



(197,730) (16,494) 0 0 0

126

Capital Outlay – Engineering REVENUES



153-41110-000 GENERAL PROPERTY TAX 0 0 29,400 0 29,400 153-49210-000 TRANSFER FROM GENERAL FUND 29,400 0 0 0 0 153-49300-000 FUND BALANCE APPLIED 0 0 75,000 0 20,200

TOTALS 29,400 0 104,400 0 49,600

EXPENDITURES



153-57310-810 CAPITAL EQUIPMENT 1,087 0 0 0 0 153-57310-830 COMPUTER UPGRADE 0 0 2,400 0 6,000 153-57310-831 VEHICLE #550 0 0 3,000 0 3,000 153-57310-832 ORTHO PHOTOGRAPHY 0 0 50,000 0 0 153-57310-833 VEHICLE #551 0 0 35,000 0 27,000 153-57310-834 LARGE FORMAT PLOTTER 0 0 2,000 0 1,600 153-57310-835 GPS UNIT 0 0 10,000 0 10,000

TOTALS 1,087 0 104,400 0 49,600

TOTALS

2014 Actual Actual Through September 30,


28,313 0 0 0 0

127

Capital Outlay – Streets Equipment REVENUES



154-49110-000 PROCEEDS FROM LONG TERM DEBT 0 0 0 0 1,250,000 154-49300-000 FUND BALANCE APPLIED 0 0 0 0 170,500 154-49400-000 PW LOAN PROCEEDS 486,156 0 0 0 0

TOTALS 0 0 0 0 1,420,500

EXPENDITURES



154-57320-810 CAPITAL EQUIPMENT 0 18,969 0 0 530,500 154-57320-820 CAPITAL IMPROVEMENTS 0 0 0 0 890,000 154-57321-823 GARBAGE & RECYCLING CARTS 2,025 0 0 0 0 154-57321-827 SCALE FOR SANITATION DEPARTMENT 183,466 0 0 0 0 154-57321-828 PLOW FOR 3/4 TON PICKUP 40,019 0 0 0 0 154-57321-829 PLOW WING & SANDER 4,719 0 0 0 0 154-57321-830 MAINTENANCE SHOP ROOF REPAIR 0 12,244 0 0 0

TOTALS 236,507 195,048 0 0 1,420,500

TOTALS



(236,507) (195,048) 0 0 0

128

Capital Outlay – Parks REVENUES



155-49110-000 PROCEEDS FROM LONG TERM DEBT 0 0 130,000 0 0 155-49210-000 TRANSFER FROM GENERAL FUND 45,000 92,658 0 0 100,000 155-49211-000 DONATION & FUNDRAISER REV 5,833 0 0 0 100,000 155-49212-000 TRANSFER FROM FUND 175 0 0 0 0 141,000 155-49300-000 FUND BALANCE APPLIED 121,057 0 0 0 0

TOTALS 171,890 92,658 130,000 0 341,000

EXPENDITURES



155-57620-810 CAPITAL EQUIPMENT 38,407 7,266 0 0 15,000 155-57620-820 CAPITAL IMPROVEMENTS 57,022 107,238 0 0 26,000 155-57620-833 TWINING PARK SHELTER 1,096 0 0 0 300,000 155-57620-834 BADGER STATE TRAILHEAD 53,223 -41,262 0 0 0 155-57620-839 BATTING CAGE 2,819 9,770 0 0 0 155-58100-000 PW LOAN FEES 1,566 0 0 0 0

TOTALS 154,133 83,012 0 0 341,000

TOTALS



17,758 9,646 130,000 0 0

129

Capital Outlay – Senior Center REVENUES



156-48100-000 INTEREST INCOME 243 248 0 0 0 156-49210-000 TRANSFER FROM GENERAL FUND 135,245 0 0 0 0

TOTALS 135488 248 0 0 0

EXPENDITURES



156-57310-820 CAPITAL EQUIPMENT 0 629 0 0 0 156-57310-830 ELEVATOR REPLACEMENT 359 0 0 0 0

TOTALS 359 629 0 0 0

TOTALS



135,129 (381) 0 0 0

130

Capital Outlay – Street Construction REVENUES



157-43535-000 DNR GRANTS 140,896 -140,896 0 0 0 157-49110-000 PROCEEDS FROM LONG TERM DEBT 0 0 0 0 4,500,800 157-49210-000 TRANSFER FROM GENERAL FUND 0 0 0 0 25,000

TOTALS 140,896 -140,896 0 0 4,525,800

EXPENDITURES



157-57620-820 CAPITAL IMPROVEMENTS 101,441 95,295 0 0 200,800 157-57620-830 CEMETERY ROADS 0 0 0 0 25,000 157-57620-831 8TH STREET 0 0 0 0 4,000,000 157-57620-845 PARKING RAMP MAINTENANCE 0 0 0 0 300,000

TOTALS 101,441 95,295 0 0 4,525,800

TOTALS



39,455 (236,191) 0 0 0

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Capital Outlay – Information Technology REVENUES



159-49210-000 TRANSFER FROM GENERAL FUND 0 0 0 0 36,000

TOTALS 0 0 0 0 36,000

EXPENDITURES



159-57000-810 CAPITAL EQUIPMENT 11,164 14,864 0 0 36,000

TOTALS 11,164 14,864 0 0 36,000

TOTALS



(11,164) (14,864) 0 0

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Capital Outlay – Vehicle Replacement Account REVENUES



160-41110-000 GENERAL PROPERTY TAX 0 0 0 0 16,633

TOTALS 0 0 0 0 16,633

Capital Outlay – Facilities Replacement Account REVENUES




TOTALS 0 0 0 0 71,560

Capital Outlay – Equipment Replacement Account REVENUES




TOTALS 0 0 0 0 17,407

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Glossary Account. A classification established for the purpose of recording revenues and expenditures. (The various classifications used are likely to be drawn from a “chart of accounts” developed or adopted by the unit of government.) Accrual Basis of Accounting. The basis in which revenues are recorded when earned (whether or not actual payment is received at that time) and expenditures are recorded when goods and services are received (whether or not payment is made at that time). Accountability. The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry -- to justify the raising of public resources and the purposes for which they are used. Activity. A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which the government is responsible (e.g., police is an activity within the public safety function). Ad Valorem Tax. A tax based on value (e.g., a property tax). Adopted Budget. The governing body shall adopt by a majority vote financial plan for the ensuing fiscal year. It shall contains; a general summary, detailed estimates of all anticipated revenue, all expenditures, and a compensation schedule. Allocation. Most often refers to the division of tax proceeds among local agencies. Allotment. A part of an appropriation that may be encumbered or expended during a given period.

Amended Budget. Legal alterations to the Adopted Budget as provided by Wisconsin Statutes that require a two-thirds vote of the governing body Appropriation. A legal authorization granted by the governing body which permits public officials to incur obligations and make expenditures up to the amount of money allocated and within time limits set by the governing body. Does not mean it will be fully expended. Assessed Valuation. A dollar value placed upon real estate or personal property by the local assessor, as a basis for levying property taxes. Audit. A careful examination, using generally accepted accounting principles and practices, giving the independent auditor’s opinion whether or not revenues and expenditures are fairly reported. Basis of Accounting. A term used to refer to when revenues, expenditures, expenses, and transfers -- and the related assets and liabilities -- are recognized in the accounts and reported in the financial statements (Accrual, Modified Accrual, or Cash). Balance Sheet. A statement which discloses the financial condition of an entity by assets, liabilities, reserves, and equities of a fund or account group at a specific date to exhibit financial position. Balanced Budget. A budget in which revenues and expenditures are equal. Bill. A term used to denote a law or statute passed by the State legislative bodies, which is listed by the body in which introduced it. AB indicates it was first introduced in the Assembly, SB represents the Senate. Bond. A City may raise capital by issuing a written promise to pay a specified sum of money called the face value, or principal amount, at a specified date or dates in the future, together with periodic interest, at a special rate.

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Bond Rating. A level of risk assigned to general obligation debt assessed by a rating agency, such as Moody’s, S & P, Fitch, etc. The higher the rating, the less risky the bonds are. Budget. A financial and program operation plan to provide services and capital assets which lists appropriations and the means of financing them for a given time period. Budget Calendar. The schedule of events that need to occur and the date or period of time for each to occur in the preparation, review and adoption of a budget. Budget Message. The opening section of the budget prepared by the Chief Administrative or Executive Officer which provides the governing body and the public with a general summary of the most important aspects of budget policy, including changes from the current and previous fiscal years. Budgetary Control. The control or management of a government or enterprise in accordance with an adopted budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Capital Improvements. Physical improvements which typically cost over $5,000 and will have a useful life of a year or more and involve the construction or reconstruction of a physical asset. Examples are street reconstruction, storm drain construction, recreational and other facility construction, etc. Also known as capital assets or fixed assets. Capital Improvement Plan. A plan listing priorities for major capital improvement projects anticipated over a fixed number of years (usually three to seven years), their costs, and methods of financing the expenditures. Capital Outlay. A budget category which accounts for all furniture and equipment having a unit cost of $1,000 or more and a useful life of more than one year. Cash Basis of Accounting. The basis in which revenues are recorded when received in cash and expenditures are recorded when payment is made in cash.

Contingency Funds. Assets or other resources set aside to provide for unforeseen expenditures or for anticipated expenditures of uncertain amounts. Debt. An obligation resulting from the borrowing of money or purchase of goods and services. Debts of governments include bonds, time warrants and notes. Debt Limit. The maximum amount of debt legally permitted. In Wisconsin General Obligation debt is limited to 5% of the equalized value. Debt Service. The amount of money required to pay principal and interest on outstanding debt. Defeasance. Defeasance occurs with the refunding of an outstanding bond issue before the final payment, or a provision for future payment, of principal and interest on a prior issue. Deficit. The excess of expenditures/uses over revenues/resources. Department. An organizational unit comprised of programs and sub-programs. Each department is managed by a single director. Depreciation. The portion of the total expended to acquire a capital asset charged as an expense during a particular period of time. Depreciation is usually estimated in a straight line calculation in which the original value is decreased each year as a percentage of full value over the expected life of the asset. Designated for Subsequent Year. A portion of this year’s unreserved fund balance to provide for the excess of expenditures and other financing uses over revenues and other financing sources budgeted in the next year. Division. A unit within a Department that contains the necessary administrative services to function as a self-contained program or service.

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Eminent Domain. The power of a government to acquire private property for public purposes. It is used frequently to obtain real property that cannot be purchased from owners in a voluntary transaction. When the power of eminent domain is exercised, owners normally are compensated by the government in an amount determined by an independent appraisal of the property. Employee Benefits. Compensation in addition to regular salary or wages provided to an employee. This includes health insurance, life insurance, dental insurance, Social Security, Wisconsin Retirement, and salary continuance (disability insurance). Encumbrances. Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved. Endowment. Funds or property that are donated with either a temporary or permanent restriction as to the use of principal. Enterprise Fund. A type of fund established to account for the total costs of those governmental facilities and services which are operated in a manner similar to a private business. Equalized Valuation. The statutory full market value of all taxable property within each jurisdiction (except agricultural land is valued based on income). The State Department of Revenue analyzes market sales statewide to estimate the full market (or equalized) value for each jurisdiction. Equalized values provide a means of comparing different jurisdictions, even if they are assessed at different percentages of market value. Equalized values are used to apportion the levies of overlying districts (for example, schools and counties) to the municipalities within them. Also, they are used in distribution formulas for certain types of state aid to local governments. The state values are needed because municipalities assess property at varying percentages of market value. Expenditures. Expenditures include current operating expenses which require the current or future use of net current assets, service and capital outlays.

Expenses. Decreases in net total assets. Expenses represent total cost of operations during a period regardless of the timing of related expenditures. Fines and Forfeitures. The automatic loss of cash or other property as a penalty for not complying with legal provisions and as compensation for the resulting damages or losses. Fiscal Year. A twelve-month period of time used for budgeting, accounting or tax collection purposes which may differ from a calendar year. Wisconsin municipal entities operate on a calendar basis from January 1 to December 31. Fixed Budget. A budget setting forth dollar amounts that are not subject to change based on the volume of goods or services to be provided. Fixed assets. See “Capital Improvements.” Franchise. A special privilege granted by a government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation. Full Time Equivalent (FTE). A term used to compare the hours budgeted for regular full-time and regular part-time, temporary part-time and overtime based on 2,080 hours annually of a full time position. Function. A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund. An independent fiscal and accounting term used to record all financial transactions related to the specific purpose for which the fund was created. Fund Balance. The fund equity of governmental funds and trust funds consisting of the excess of assets over liabilities. Two type of Fund Balance are:

• Reserved Fund Balance – A portion of fund balance, which is not available for other expenditures and is legally segregated for a specific use.

• Unreserved Fund Balance • Designated – A portion of fund balance established to indicate tentative plans for financial resource

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utilization in a future period. Such plans are subject to change and may never be legally authorized or result in expenditures such as designations for operations and for subsequently budgeted expenditures. • Undesignated – The remainder of fund balance which is neither reserved nor designated.

Governmental Fund Types. 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 funds and fiduciary funds. In essence, these funds are accounting segregations of financial resources. Grant. Contributions or gifts of cash or other assets from another governmental entity to be used or expended for a specific purpose, activity or facility. Impact Fees. Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g., parks, sidewalks). Infrastructure. Facilities on which the continuance and growth of a community depend on such as roads, water lines, sewers, public buildings, parks and so forth. In-Lieu Tax. Tax levied or payment in place of another tax or taxes. Interfund Transfers. Transfers are classified into residual equity transfers and operating transfers. Residual equity transfers are non-recurring or non-routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies between funds. An example of operating transfer is when the General Fund would report its annual subsidy to fund capital improvements in the Capital Projects Fund. Internal Service Fund. A fund used to account for the financing of goods or services provided by one department or agency to the other departments or agencies of a government, or to other governments, on a cost-reimbursement basis.

Lapse. As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate appropriations, an appropriation is made for a certain period of time. At the end of this period, any unexpended or unencumbered balance thereof lapses, unless otherwise provided by law. Levy. To impose taxes, special assessments or service charges for the support of governmental activities. Liquidity. The ability to convert an investment (of idle funds) quickly in order to meet obligations with minimum loss of earning power. Line-item. The classification of expenditures on the basis of categories called objects-of-expenditure and within each category more detailed line-items (salaries, travel, telephone expense, etc.). (This type of budget, traditionally used among local units of government, focuses attention on how much money is spent and for what purpose rather than the activity affected or its outcomes.) Management letter. A letter from the independent auditors that is usually a series of findings or recommendations on ways the financial management policies and practices may be improved. Maintenance and Operations. A budget category which accounts for all the supplies, goods, and services required to support a program or activity. Measurement Focus. The accounting convention that determines (1) which assets and which liabilities are included on a government’s balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses). Mission. A statement defining the major reasons for the existence of the department including its purpose. Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized

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when they become susceptible to accrual, that is when they become both “measurable” and “available to finance expenditures of the current period.” “Available” means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. Municipal. Any county, city, village, town, technical college district, special purpose district or board or commission, and any public or quasi-public corporation or board or commission created pursuant to statue, ordinance or resolution, bust does not include the state, a state agency, or corporation chartered by the state or a school district. In its broadest sense, an adjective denoting the state and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments. Objectives. Departmental statements describing significant activities to be accomplished during the fiscal year. Objects of Expenditures. The individual expenditure accounts used to record each type of expenditure are categorized into groups of similar types of expenditure City operations may incur. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:

• Personnel Services. Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, educational and other benefits.

• Maintenance and Operations. Supplies and other materials/services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, vehicle use charges, advertising, travel and utilities.

• Capital Outlay. A budget category which budgets all equipment having a unit cost of more than $1,000 and an estimated useful life of

more than one year. This includes furniture, automobiles, machinery, equipment and other types of fixed assets.

Obligations. Amounts a government may be required legally to meet out of its resources. They include not only actual liabilities, but also unliquidated encumbrances. Operating Budget. A financial, programmatic, and organization plan, for furthering the goals of the governing body for the current year. Operating Transfers. All interfund (between fund) and intrafund (within funds) appropriation transfers other than residual equity transfers, (Fund Balance), e.g. legally authorized, to the appropriation unit of the fund through which the resources are to be expended. Other Financing Sources. Funds received from general long-term debt proceeds, operating transfers in, and material proceeds of fixed asset dispositions. Such amounts are classified separately from operating revenues. Other Financing Uses. Funds used for operating transfers out. Such amounts are classified separately from expenditures. Ordinance. A formal legislative enactment by the City Council. An Ordinance has the full force and effect of law within the City boundaries, unless it is in conflict with any higher form of law, such as a State Statute or constitutional provision. An Ordinance has a higher legal standing than a Resolution. Performance Budget. A budget that bases expenditures primarily upon measurable performance of activities and work programs. A performance budget may also incorporate other bases of expenditure classification, such as character and object class, but these are secondary to activity performance. Per Capita Income. Total income divided by the population. Performance Measures. Indicators that allow the assessment of program accomplishments.

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Personnel Costs. Budget category used to denote salaries and wages as well as all associated benefits such as employer paid pension cost, social security, health life, dental, and disability insurances, vacation, holidays and sick leave. Principal. In the context of bonds, the face value or par value of a bond or issue of bonds payable on stated dates of maturity. Program. A division of a department which specifies a particular group of activities. Program budget. The classification of expenditures on the basis of programs, significant problems or policy issues each attempts to deal with, and alternatives for dealing with them. (This type of budget focuses attention on the kinds of problems and policy issues chief executives and governing bodies are expected to resolve and, in a summary fashion, the resources needed to resolve them.) Property Tax. Taxes levied and revenue received based on both real and personal property assessed valuation and the tax rate. Proprietary Fund Types. Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector (i.e., enterprise and internal revenue funds). All assets, liabilities, equities, revenues, expenses and transfers relating to the government’s business and quasi-business activities are accounted for through proprietary funds. Reappropriation. The amount of money budgeted for a project in a prior year, but not spent, or encumbered, and which needs to be appropriated again in the current year. Reimbursements. Payments remitted on behalf of another party, department, or fund. These amounts are recorded as expenditures, or expenses, in the reimbursing fund, and as reductions of the expenditure, or expense, in the fund that is reimbursed. Reserve. An account used to earmark a portion of the fund balance as legally segregated, for a specific use.

Restricted assets. An account set up to control monies or other resources, the use of which is restricted by legal or contractual requirements. Resolution. A special order of the governing body, which requires less legal formality than an Ordinance, in terms of public notice, and the number of public readings prior to approval. A Resolution has lower legal standing than an Ordinance. Revenues. Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year. Special Assessment. A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. Special Revenue Funds. This fund is separately administered because revenues are restricted by the City Council, the State of Wisconsin, the Federal Government, or other governmental agencies as to how the City may spend them. State Aid. Funds made available by the State of Wisconsin for distribution to local governments based on a prescribed formula of distribution to offset some expenditures. Statute. A written law enacted by the State of Wisconsin Legislature. Sub-Program. A division of the program unit. Sub-programs are used to further define a program to assist management and citizenry in better assessing the costs of providing an identifiable service. Tax Levy. The total amount of revenues to be raised by property taxes. Property taxes are levied in the current year for the following year appropriations. Tax Levy Rate (Mill Rate). The amount of taxes levied for each $1,000 (mill) of assessed property valuation. For example, a tax levy budget of $2.5 million (total property tax assessment) with a property tax base of $1 billion (value of

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all taxable property) would generate a levy rate of $2.50 per $1,000 of assessed value. On a house value at $100,000, the property tax would equal $250 ($100 x $2.50). Tax Increment Districts (TID). Districts designated as areas of redevelopment, within a municipality. Financing is made available for projects that stimulate development or redevelopment that would not otherwise occur. To finance the cost of improvements, property taxes levied on any increased property value within the TID district are diverted from the overlying taxing jurisdictions (municipal, school district, vocational district and county) and, instead, are placed in a special account. The money in the account is used to pay the project and /or debt service costs.

Transfer of funds. An approved movement of monies from one separate fund to another fund. Often budgets call for Transfers In to the General Fund to pay for centralized expenditures such as utilities, insurance, or fringe benefits. Transfers Out from the General Fund may be required to subsidize new special activity funds or those with insufficient or unreliable revenue sources. Workplan. A schedule which identifies major action steps, time frames, and person(s) responsible for accomplishment of a department, or division objective. Zero-base budget. A budgeting approach whereby the expenditure amount for each line item is examined in its entirety each year, regardless of prior funding. Those items that cannot be justified are subject to elimination.

Acronyms: Below are definitions for various acronyms commonly used in local government. AA: Affirmative Action AB: Assembly Bill ADA: American Disabilities Act ALA: American Library Association AWWA: American Water Works Association CAD: Computer Aided Dispatch CAD: Computer Aided Design CBRF: Community Based Residential Facility CDA: Community Development Authority CDBG: Community Development Block Grant CEU: Continuing Education Unit CFO: Chief Financial Officer CIP: Capital Improvement Project CAFR: Comprehensive Annual Financial Report CSO: Community Services Officer CPI: Consumer Price Index DARE: Drug Awareness Resistance Education DATCP: Department of Agriculture, Trade, and Consumer Protection DHFS: Department of Health and Family Services

DHS: Department of Homeland Security DIHLR: Department of Industry, Labor and Human Relations DLTCL: Division of Libraries, Technology, and Community Learning DNR: Department of Natural Resources DOA: Department of Administration DOC: Department of Commerce DOJ: Department of Justice DOR: Department of Revenue DOT: Department of Transportation DPI: Department of Public Instruction DPW: Department of Public Works EAP: Employee Assistance Program EEOC: Equal Employment Opportunity Commission (Fed) EMS: Emergency Medical Services EOE: Equal Opportunity Employer EPA: Environmental Protection Agency ERD: Equal Rights Division (State) ETF: Employee Trust Fund FAQ: Frequently Asked Question FCC: Federal Communications Commission FDA: Food and Drug Administration FEMA: Federal Emergency Management Agency

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FICA: Federal Insurance Contributions Act FLSA: Fair Labor Standards Act FMLA: Family Medical Leave Act FTE: Full Time Equivalent FTO: Field Training Officer GAAP: General Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association GIS: Geographical Information System GO: General Obligation HIPPA: Health Insurance Portability and Accountability Act HR: Human Resources HUD: Housing and Urban Development HVAC: Heating/Ventilation & Air-Conditioning ICMA: International City/County Management Association ISTEA: Intermodal Surface Transportation Efficiency Act IT: Information Technology LGIP: Local Government Investment Pool LFB: Legislative Fiscal Bureau LRB: Legislative Reference Bureau LTD: Long-term Disability MOU: Memorandum of Understanding M&O: Maintenance & Operations NRPA: National Park and Recreation Association OCJP: Office of Criminal Justice Planning PPE: Personal Protective Equipment PSC: Public Service Commission QEO: Qualified Economic Offer RFP: Request for Proposal ROW: Right-of-Way SB: Senate Bill SCADA: Supervisory Control and Data Acquisition SWAT: Special Weapons and Tactics SWOT: Strengths, Weaknesses, Opportunities, Threats TID: Tax Increment District TIF: Tax Increment Financing UC: Unemployment Compensation UCR: Uniform Crime Report

WAPL: Wisconsin Association of Public Libraries WC: Workers Compensation WCMA: Wisconsin City/County Management Association WHEDA: Wisconsin Housing and Economic Development Authority WDOT: Wisconsin Department of Transportation WPRA: Wisconsin Park and Recreation Association WLA: Wisconsin Library Association WRS: Wisconsin Retirement System WWA: Wisconsin Water Association

Documents

2016 Municipal Budget City of Monroe, Wisconsincityofmonroe.org/document_center/General Government... · 2018. 11. 1. · Building Inspection ... Through the mid part of the year