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CITY OF LAKE MILLS2018 BUDGET
FUND REVENUE SUMMARY2017 2018
GENERAL FUND 1000 5,022.5$ 5,162.3$ SPECIAL REVENUE FUND 2000 468.8$ 512.3$ GF DEBT SERVICE 3000 1,325.5$ 1,481.2$ CAPITAL PROJECTS FUND 3000 1,188.8$ 786.9$ CAPITAL BUDGET 3000 2,748.4$ 8,352.2$ TRUST FUND 3000 15.5$ 10.5$ UTILITIES 3000 14,675.8$ 15,664.6$ TOTAL REVENUES 25,445.3$ 31,970.0$
FUND EXPENSE SUMMARY2017 2018
GENERAL FUND 1000 5,022.3$ 5,162.2$ SPECIAL REVENUE FUND 2000 689.8$ 895.4$ GF DEBT SERVICE 3000 1,325.5$ 1,481.2$ CAPITAL PROJECTS FUND 4000 976.6$ 1,158.4$ CAPITAL BUDGET 4000 2,748.4$ 8,352.2$ TRUST FUND 8000 12.0$ 4.0$ UTILITIES 6000 13,217.9$ 15,514.6$ TOTAL EXPENSES 23,992.5$ 32,568.1$
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CITY OF LAKE MILLS2018 BUDGET
CITY LEVY CALCULATIONSUMMARY
2017 2018 2019 2020 2021GENERAL FUND 2,543.0$ 2,578.4$ 2,636.3$ 2,650.4$ 2,715.8$ DEBT SERVICE 1,325.5$ 1,481.2$ 1,615.9$ 1,797.5$ 1,914.4$ CAPITAL BUDGET 13.8$ 28.3$ 9.5$ 35.1$ 10.0$ ANNUAL PROPOSED LEVY $3,882.3 $4,087.9 $4,261.7 $4,483.0 $4,640.1ANNUAL LEVY CHANGE IN $ 166.1$ 205.6$ 173.7$ 221.3$ 157.2$ ANNUAL LEVY CHANGE IN % 5.30% 4.25% 5.19% 3.51%EQ. ASSESSED VALUE TID OUT 462.8 504.2 524.4 529.6 532.3EQUALIZED RATE 0.00839 0.00811 0.00813 0.00846 0.00872PERCENT CHANGE -3.35% 0.24% 4.15% 2.99%AVE HOME/EQUALIZED VALUE $167.65 $174.20 $172.82 $172.82 $171.90AVE HOME CITY TAX 1,406.33$ 1,412.37$ 1,404.54$ 1,462.85$ 1,498.63$ ANNUAL CHANGE IN $ $6.04 -$7.83 $58.31 $35.78GROSS RATE 0.00866 0.00869 0.00865 0.00900 0.00923ANNUAL CHANGE % 0.43% -0.55% 4.15% 2.45%AVE HOME/GROSS VALUE/2010 $162.45 $162.45 $162.45 $162.45 $162.45AVE HOME CITY TAX $1,406.33 $1,412.37 $1,404.54 $1,462.85 $1,498.63ANNUAL CHANGE IN $ $6.04 -$7.83 $58.31 $35.78UNRESERVED FUND BAL 2,234.2$ 2,400.0$ 2,500.0$ 2,500.0$ 2,500.0$ RECOM UNRES FUND BAL 1,506.74$ 1,548.68$ 1,549.14$ 1,563.63$ 1,587.30$
Property tax bill preparation and collection is handled by the City Treasurer/Finance Director. The tax levy approved in the City’s budget is applied to the City’s total assessed value of property to determine a tax rate per $1,000.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENT SUMMARYFUND: 1000 GENERAL FUND
REVENUES AND EXPENDITURESSUMMARY
Revenues 2017 2018 2019 2020 2021 2022TAXES: Property 2,543.0$ 2,578.4$ 2,636.3$ 2,650.4$ 2,715.8$ 2,756.5$ OTHER TAXES 477.4$ 510.0$ 510.0$ 510.0$ 510.0$ 517.7$ INTERGOV AIDS 824.4$ 851.0$ 851.0$ 951.0$ 951.0$ 960.5$ REGULATION & COMPLIANCE 183.9$ 196.9$ 197.9$ 197.9$ 197.9$ 199.9$ PUBLIC CHARGES FOR SERVICE 380.9$ 419.2$ 419.2$ 419.2$ 419.2$ 423.4$ INTERGOV CHARGES 354.1$ 362.4$ 373.0$ 385.2$ 394.0$ 398.0$ MISCELLANEOUS 258.8$ 244.4$ 176.4$ 98.4$ 103.1$ 104.6$ TOTAL 5,022.5$ 5,162.3$ 5,163.8$ 5,212.1$ 5,291.0$ 5,360.6$ ExpensesLEGISLATIVE 92.3$ 91.8$ 94.2$ 95.7$ 99.3$ 98.7$ EXECUTIVE 339.9$ 407.1$ 350.7$ 333.0$ 340.0$ 347.4$ ADMINISTRATIVE 482.9$ 498.0$ 503.2$ 512.5$ 517.8$ 527.6$ PUBLIC SAFETY 1,735.1$ 1,755.7$ 1,784.4$ 1,812.9$ 1,841.6$ 1,870.9$ LIBRARY 394.6$ 399.8$ 405.8$ 412.9$ 420.2$ 427.7$ GROUNDS/FACILITIES 928.1$ 929.9$ 944.0$ 946.5$ 955.9$ 969.9$ PUBLIC WORKS 1,049.4$ 1,079.9$ 1,081.4$ 1,098.6$ 1,116.3$ 1,134.4$ TOTAL 5,022.3$ 5,162.2$ 5,163.8$ 5,212.1$ 5,291.1$ 5,376.6$ OVER/UNDER 0.2$ 0.0$ (0.0)$ 0.0$ (0.0)$ (16.1)$ Historically cities established the level of services, calculated costs, and then set tax rates and fees to generate the necessary revenues. In sum, expenditures drove revenues. Today, local governments are constrained by levy limits, expenditure restraint limits and referendum requirements. Local governments’ estimate the total revenues available and the total expenses for each program with the programs being increased or decreased based on the available revenues. The programs that survive are the result of political force based on public perceptions.
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Revenues
CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENT SUMMARYFUND: 1000 GENERAL FUNDDEPARTMENT: ALLDEPT. ACCT NO: REVENUES
NET COST 5,022.3$ 5,162.2$ 5,163.8$ 5,212.1$ 5,291.1$ 5,376.6$
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LEVY SUMMARY
PROPOSED LEVY LIMIT WORKSHEET2016 Levy for 2017 Budget Projected
2017 Levy for 2018 Budget Projected
2018 Levy for 2019 Budget Projected
2019 Levy for 2020 Budget Projected
2020 Levy for 2021 Budget Projected
2021 Levy for 2022 Budget Projected
2022 Levy for 2023 Budget Projected
Calculation of Maximum Allowable LevyPreceding Year's Actual Levy 3,716,286.88$ 3,882,300.00$ 4,087,917.21$ 4,261,662.86$ 4,482,966.17$ 4,640,139.38$ 4,918,547.74$ - Proceeding Post2005 GO Debt (1,201,686.88)$ (1,325,401.37)$ (1,481,157.34)$ (1,617,362.36)$ (1,798,978.66)$ (1,915,869.56)$ (2,061,630.80)$ Adjusted Actual Levy 2,514,600.00$ 2,556,899.00$ 2,606,760.00$ 2,644,301.00$ 2,683,988.00$ 2,724,270.00$ 2,856,917.00$ Growth Factor (NNC) 39,227.76$ 48,069.70$ 39,101.40$ 37,020.21$ 37,575.83$ 49,036.86$ 31,426.09$ Levy Limit /Growth 2,553,827.76$ 2,604,968.70$ 2,645,861.40$ 2,681,321.21$ 2,721,563.83$ 2,773,306.86$ 2,888,343.09$
Year's Max Levy before Adjustment 3,717,706.43$ 3,882,938.68$ 4,087,902.54$ 4,266,973.76$ 4,490,110.78$ 4,649,078.00$ 4,848,376.28$ Levy Adjustment Calculations
Max Levy 3,717,706.43$ 3,882,938.68$ 4,087,902.54$ 4,266,973.76$ 4,490,110.78$ 4,649,078.00$ 4,848,376.28$ Actual Levy + Growth 2,553,827.76$ 2,604,968.70$ 2,645,861.40$ 2,681,321.21$ 2,721,563.83$ 2,773,306.86$ 2,888,343.09$ Carry over 1,419.55$ 688.50$ -$ 5,310.90$ 7,144.61$ 8,938.62$ (70,171.46)$ Actual *.015 55,744.30$ 58,234.50$ 61,318.76$ 63,924.94$ 67,244.49$ 69,602.09$ 73,778.22$ Lesser of Growth 1,419.55$ 688.50$ -$ 5,310.90$ 7,144.61$ 8,938.62$ (70,171.46)$ Intergovernmental Agreement 1,530.00$ 328.00$ 3,750.00$ 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$ Annexation 760.00$ 760.00$ Total Adjustments 3,709.55$ 1,776.50$ 3,750.00$ 9,810.90$ 11,644.61$ 13,438.62$ (65,671.46)$ Current Year's GO Debt post 1,325,401.37$ 1,481,157.34$ 1,617,362.36$ 1,798,978.66$ 1,915,869.56$ 2,061,630.80$ 2,042,928.31$
MAXIMUM ALLOWABLE LEVY 3,882,938.68$ 4,087,902.54$ 4,266,973.76$ 4,490,110.78$ 4,649,078.00$ 4,848,376.28$ 4,865,599.93$ ACTUAL/PROJECTED 3,882,300.00$ 4,087,917.21$ 4,261,662.86$ 4,482,966.17$ 4,640,139.38$ 4,918,547.74$ 4,865,599.93$ UNUSEDUnder Wisconsin State Law, a municipality is allowed to increase its levy over the amount it levied in the prior year by thepercentage increase in equalized value from net new construction. If no new construction occurred in your community, thenthe levy limit is zero percent. All of the exceptions and modifications to levy limits that existed under previous law continue toapply, (e.g., debt service levy exempt from levy limits; municipalities can exceed limits if approved by referendum).
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CITY OF LAKE MILLS2018 BUDGET
City Manager
Finance Department Administration
Clerk-HR Facilities and Grounds
Department Public Safety Community Planning Library
Planning
Engineering
Police Department
Fire Department
EMS
Building and Zoning Inspection
Records Management Financial Operations
Human Resources
Personnel Management
Parks
Forestry
Cemetery
Buildings and Grounds
Capital Budget
Main Street Program
Elections
Legal
Community Center
Public Works Department
Wastewater Utility
Water Utility
Electric Utility
Assessments
Insurance
Community Development
Judicial
Trailer Park Cable TV
Council
Street Department
Yardwaste Operations
Special Revenue Funds
Debt Management
Trust Funds
Capital Projects
Transportation Fund
Boards and Committees
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CITY OF LAKE MILLS2018 BUDGET
Expenditure Restraint CalculationFUND: 1000 GENERAL FUNDDEPARTMENT: OPERATIONALACCOUNTS: ALL
State Cap 3.20%The expenditure restraint payment (ERP) provides unrestricted aid to qualifying municipalities thatlimit growth in spending. A municipality qualifies for the payment if its qualifying tax rate was set atfive mills, and the general fund budget increase was no more than a state determined growth factor.A municipality qualified for a payment in 2016 if its municipal-purpose property tax rate for 2014(payable 2015) exceeded 5 mills and the budget increased by less than 1.0% plus it's valuationfactor based on net new construction 2014 for 2015 equalized values of 0.89.The net new construction valuation factor equals 60% of the percentage change in themunicipality's equalized value due to net new construction (new improvements minusimprovements removed), but no more than 2% and no less than 0%. 2017 NNC 1.88 *.6=1.128+inflation of 0.9=2.02
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: LEGISLATIVE/JUDICIALSUB-DEPT: BOARDS & COMMITTEESFUND: 1000 GENERAL FUNDDEPT. ACCT NO: 10/12/13ACCOUNT NO: 5110/5112/5120
TOTAL 43.6$ 44.7$ 46.3$ 47.0$ 47.7$ 48.4$ PURPOSE: The purpose of the City Council is to make and amend laws,develop policy, and make decisions for governing the city.RESPONSIBILITIES: This Budget includes direct expenditures of the CityCouncil and its commissions and committees, including salaries, per diems andtravel for members and dues paid to various organizations.The City Council is the duly elected legislative and policy-making body of theCity of Lake Mills. The fundamental job of the City Council is to make policydecisions for the city based on full, relevant and accurate information from theCity Manager and his staff. The boards, commissions and committees of theCity Council render recommendations to the Council regarding municipalprojects, facilities, services, finance and personnel as well as issues of health,safety, and welfare of the community at large. The Council solicits and receivesthe support of many volunteer citizen committees to ensure a democratic,
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: LEGISLATIVE # FTE: 0ACCOUNT GROUP: 1000 GENERAL FUND # PTE: 5DEPT. ACCT NO: 10ACCOUNT NO: 5110
The City Council has established a number of Committees, Commissions and Boards to review City programs, projects and community issues. These groups provide greater community participation and can be a valuable source of information as they make recommendations to the Council on specific areas. These bodies are all organized either through City ordinance or state statutes, which also prescribe their duties and authority. Most Boards are advisory to the City Council and most members are appointed by the Council President, but they all function under the supervision of the executive branch. The functions and authorities of various municipal boards and commissions are found in the municipal code and are also scattered throughout the statutes.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: JUDICIALACCOUNT GROUP: 1000 GENERAL FUND.DEPT. ACCT NO: 13ACCOUNT NO: 5120
TOTAL 44.5$ 42.9$ 43.7$ 44.4$ 47.3$ 46.0$ PURPOSE: It is the mission of the municipal court, like other trial courts, to afford animpartial forum for the adjudication of disputes.RESPONSIBILITIES: This budget includes the salaries and expenditures of themunicipal judges and clerical personnel as well as witness and interpreter's fees,cost of acquiring and maintaining a law library and other costs incurred in theoperation of the municipal court are debited to this account.The Municipal Court enters judgment or dismisses matters that come before it as itdeems just. Ordinance violations cited by police officers, the building inspector orfire inspector are all referred to the jurisdiction of the Municipal Court. Most trafficlaw violations are also matters for the Court’s determination. All judgments enteredby the court are reviewable by the Circuit Court if an appeal is brought within twentydays of any judgment.STAFF: Municipal Judge
Clerk of Courts
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: JUDICIAL # FTE: 0ACCOUNT GROUP: 1000 GENERAL FUND # PTE: 2.DEPT. ACCT NO: 13ACCOUNT NO: 5120
AGENCY: General GovernmentDEPARTMENT: General AdministrationSUBAGENCY: Executive - City ManagerDEPARTMENT HEAD: Steven Wilke, City ManagerFISCAL YEAR: January 1, 2018 - December 31, 2018PURPOSE: It is the City Manager's mission to administer and execute City Councilpolicy; develop and recommend appropriate policy alternatives, plan and implementprograms to meet the City's current and future needs; and supervise total managementoperations and personnel.RESPONSIBILITIES: This budget includes compensation and other expenditures ofthe City Manager and the employees of the office.The City Manager's Office provides overall direction and coordination of City operationsto ensure that the City Council's adopted service goals are met or exceeded, and thatcosts do not exceed budget restrictions. This office continually evaluates the City'sservices to determine if they are effective, efficient and economical. The office assistswith agenda preparation, employee management, finance and risk management. Theoffice manages the contracted services for economic development and oversight oflocal public access television. The City Manager's Office works closely with the CityCouncil by developing, advising and making recommendations to the Council onpolicies, programs and various business matters, and implementing the Council'sdecisions. The City Manager is also the General Manager of the Electric, Water andWastewater Utilities.STAFF: City Manager
Executive Secretary
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: EXECUTIVE - CITY MANAGERACCOUNT GROUP: 1000 GENERAL FUNDDEPT. ACCT NO: 15ACCOUNT NO: 5141
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: EXECUTIVE - CITY MANAGER # FTE: 2ACCOUNT GROUP: 1000 GENERAL FUND # PTE: 1DEPT. ACCT NO: 15ACCOUNT NO: 5141
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: EXECUTIVE - CITY MANAGER ACCOUNT GROUP: 1000 GENERAL FUND DEPT. ACCT NO: 15ACCOUNT NO: 5141
City Mgr. FT 41.3$ 41.9$ Secretary FT 12.6$ 12.8$ (CM 30%,Clerk 35%, CC 5%, Util 30%)
53.9$ 54.7$
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: EXECUTIVE - CITY MANAGERACCOUNT GROUP: 1000 GENERAL FUNDDEPT. ACCT NO: 15ACCOUNT NO: 5141
AGENCY: General GovernmentDEPARTMENT: General AdministrationSUBAGENCY: Legal-HRDEPARTMENT HEAD: Dan DrescherFISCAL YEAR: January 1, 2018 - December 31, 2018PURPOSE: It is the Office's mission is to handle the statutory responsibility for theadministration of all legal and human resource services for the City of Lake Mills.RESPONSIBILITIES: This budget provides compensation and other expenditures of theCity Attorney’s office.The work involves serving as the legal advisor and providing legal services to the Council,the Manager, the committees, commissions and boards of the City and all Citydepartments. The responsibilities of the office also include substantial involvement inhuman resources, economic development and City financing projects and activities,insurance and liability issues and contractual agreements.STAFF: City Attorney
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: LEGAL-HRFUND: 100DEPT. ACCT NO: 14ACCOUNT NO: 5130
AGENCY: Conservation and Development DEPARTMENT: General Administration SUBAGENCY: Planning and Zoning DEPARTMENT HEAD: Steven Wilke, City Manager FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The City’s mission is to use professional planning and zoning services for zoning and planning, permits and code enforcement, and economic developmentprojects. Professional planners provide services to the public, City Council, the Planning Commission, the Board of Appeals, and City staff. RESPONSIBILITIES: This budget provides for: Respond to staff phone calls and emails regarding property zoning and/or General Plan land uses, status of pending and approved projects, application submittal requirements, code violations, etc. Review and comment on general planning applications, such as; use permits, Variances, Conditional Use Permits, Sign Permits, Design Review, Tentative Maps, Certified Survey Maps, Commercial Site Plans, Rezones, and General Plan amendments; assist the City Attorney in the drafting of new Ordinances and review proposed ordinances to verify that they would be consistent with the Comprehensive Plan; work with the Clerk-HR on the drafting of notices for publication for Planning Commission and City Council hearings; work with the Clerk-HR on the preparation of agendas for the Planning Commission and City Council hearings; preparation and presentation of staff reports for Planning Commission and City Council hearings; attendance at Monthly Plan Commission Meeting; and provide planning services for Tax Increment Districts, Neighborhood Plans, Comprehensive Outdoor Recreational Plan and similar planning issues. STAFF: The City uses qualified consultants to assist city staff in the provision of General Planning and Zoning Services. The Consultant function as an extension of the City’s resources by providing qualified technical and professional personnel to perform the duties and responsibilities assigned under the terms of the Agreement.
AGENCY: Health and Human Services DEPARTMENT: General Administration SUBAGENCY: Health DEPARTMENT HEAD: Steven Wilke, City Manager FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The City’s mission is to provide Health and Human Services bycontracting with the Jefferson County Humane Society for animal collection and maintenance services and the State of Wisconsin for weights and measures services. RESPONSIBILITIES: This budget provides for the City to contract with Humane Society of Jefferson County to provide animal collection and maintenance services including; stray animal pick-up 365 days a year, 24 hours a day to contracted municipalities; lost and found; adoptions; accept pet surrenders by owner; quarantine for rabies observation; humane live trap rental; offer purebred rescue referrals; owner requested euthanasia; police ordered safe keeps; and low cost rabies vaccination clinics. The term “Weights and Measures” by statute means weights and measures of every kind, instruments and devices for weighing and measuring, and any appliances and accessories used with any or all such instruments and devices, except meters for the measurement of electricity, gas (natural and manufactured) or water when the same are operated in a public utility system. The City is required by statute to provide for weights and measures and the City has opted to contract with the department of agriculture, trade, and consumer protection to enforce the provisions of chapter 98 within the municipality’s jurisdiction instead of establishing its own department. The department of agriculture, trade and consumer protection annually charges the municipality fees sufficient to cover the department’s costs under the contract. The City passed Ordinance 992 to recover the fees by assessing fees on the persons who receive services under the weights and measures program. STAFF: The City uses qualified contractors for the provision of animal collection and maintenance services and Weights and Measures services.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: HEALTH & HUMAN SERVICESDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: PUBLIC HEALTHFUND: 100DEPT. ACCT NO: 00ACCOUNT NO: 5410
TOTAL 82.4$ 84.0$ 86.8$ 89.4$ 92.0$ 94.7$ The City of Lake Mills operates the government access television for cable subscribers within the area as part of the “basic” cable package. The purpose of the Government Access channel is to increase residents’ access to local government meetings and information. The City of Lake Mills receives a franchise fee from Charter Cable that is placed into the City general fund. A budget is then established from the City general fund to provide support for the operation of the Government Access channels. The City and the Town of Lake Mills participate in this program.
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CITY OF LAKE MILLS2018 BUDGET
TOTALAGENCY: CULTURE, RECREATION AND EDUCATIONDEPARTMENT: GENERAL GOVERNMENT
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: GENERAL AND FINANCIAL ADMINISTRATIONFUND: 100DEPT. ACCT NO: 16ACCOUNT NO: 5142/5144/5153/5352/5514/5670
AGENCY: General Government DEPARTMENT: Financial Administration SUBAGENCY: Treasurer - Finance DEPARTMENT HEAD: Elizabeth Milbrath FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is to produce, maintain and preserve all required City related financial, accounting, and investment documents in accordance with State Statutes and City Codes. RESPONSIBILITIES: This budget provides the Treasury-Finance Department with the resources to produce, maintain and preserve the financial resources of the City. This allows the Treasury-Finance Department to serve the residents, elected officials and employees of the City by being able to meet their relevant financial information needs The Treasurer-Finance Director is responsible for managing and integrating a program of broad, comprehensive financial services for the City, including utility rates and customer water and sewer billing services, license fees and other permit fee administration and collection and the management and investment of City funds. The Treasurer-Finance Director serves as Risk Manager and ensures sound programs of insurance coverage and loss control. The Treasurer-Finance Director is responsible for collection, receipting, depositing and dispersing of all monies paid to the City; performs cash management analyses and makes investments of City funds; ensures compliance of investment activities with policy requirements; monitors and evaluates investment performance; stays abreast of law and regulations governing municipal financing and capital financing strategies; monitors current debt payments and ensures compliance with reporting requirements; evaluates alternatives for financing or refinancing of debt; works with financial advisors and bond counsel as required for the issuance of Council-approved bonds. The Finance department is responsible for accounting, cash management, utility billing, permit billing and collections, impact fee administration; risk management and loss control, payroll and benefits administration and related functions; the departmentdevelops, implements and monitors long-term plans, goals and objectives focused on achieving the department's mission and assigned priorities; participates in the development of and monitors performance against the annual department budget; manages and directs the development, implementation and evaluation of plans, policies, systems and procedures to achieve annual goals, objectives and work standards. STAFF: Treasurer-Finance Director
Bookkeepers Financial Assistant Billing and Collections Clerk
AGENCY: General Government DEPARTMENT: Financial Administration SUBAGENCY: Assessor DEPARTMENT HEAD: Elizabeth Milbrath, Treasurer – Finance Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The mission of the Department is to maintain equitable market value assessments and to serve as an informational resource to the community while beingtimely and cost effective, continually analyzing market trends, maintaining accurate records and providing easily accessible information to the community, other City departments and the Council. RESPONSIBILITIES: The City Assessor’s Office budget provides for assessment methods in accordance with the Wisconsin Property Assessment Manual, Wisconsin State Statutes Chapter 70, and professionally accepted appraisal practices; review personal property (new and existing accounts); inventory and onsite inspection of new and remodeled properties; review building permits to determine if they affect a property’s value, inspect and value all appropriate permits; handle requests for review from property owners with questions and/or valuation concerns; conduct ratio studies, monitor assessments and adjust values as necessary; submit timely and accurate reports as required by the Department of Revenue; continue with data conversion issues, accurately update and maintain Market; and complete assessment roll in a timely manner to hold the first meeting of the board of review prior to August 15th. STAFF: The City uses a qualified contractor for the provision of Property Assessment Services.
This section includes budget appropriations for the activities of the RiskManagement and Safety Program; which may include self-insurance, insurancepurchasing for liability, property, unemployment, etc.
This section includes budget appropriations for the Community DevelopmentProgram. The Community Development Department budget includes foursections: Housing, Tourism and Economic Development and DowntownUrban Renewal.
AGENCY: General Government DEPARTMENT: General Administration SUBAGENCY: Clerk - Records DEPARTMENT HEAD: Melissa Quest, WCMC FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is to produce, maintain and preserve all required City related documents in accordance with StateStatutes and City Codes. The City Clerk’s Office provides administration and maintenance of all official records of the City. RESPONSIBILITIES: This budget provides the City Clerk’s Office with the resources to produce, maintain and preserve city records. This allows the Clerk’s Office to serve the residents, elected officials and employees of the City by being able to meet their relevant information needs The Clerk is responsible for documenting an account of all meetings of the City Council, various committees and board meetings. The Clerk’s Office will provide research of filed documents as required. The Clerk is responsible forthe timely presentation of enacted legislation and for obtaining the necessary signatures when enacted. The Clerk is responsible for handling public records requests. The Clerk is responsible for cataloging and filing city records. The Clerk serves as custodian of official City records and public documents; performs certification and recording for the City as required on legal documents and other records requiring such certification; seals and attests by signature to contracts, easements, deeds, bonds or other documents requiring city certification. The Clerk administers the issuance of municipal licenses; including business, beer, liquor, bartenders’, cigarette, mobile home, various regulatory licenses as assigned; attests cemetery deeds; and issues tax status letters, etc., in accordance with applicable city ordinances and other regulations. The Clerk delivers minutes, agendas, and information packets to Council and ensures agendas are properly noticed; prepares and distributes all confidential materials. The Clerk is responsible for publishing printed minutes, public hearing notices, and adopted ordinances. STAFF: City Clerk
Deputy City Clerk FY2014: This budget provides for the activities and expenses of the City Clerk’s Office. Major expenses are in compensation.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: CLERK-HR/ELECTIONS/COMMUNITY CENTERFUND: 100DEPT. ACCT NO: 16ACCOUNT NO: 5142/5144/5514
AGENCY: General Government DEPARTMENT: General Administration SUBAGENCY: Clerk – Human Resources DEPARTMENT HEAD: Dan Drescher FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is to evaluate, monitor, develop and administer the recruitment and retention, compensation, status changes, personnel records administration, disciplinary actions, employee relations, policy and procedure, training and development, labor law compliance and other personnel related concerns of the City. RESPONSIBILITIES: This budget provides the resources the Clerk’s Office needs to manage and administer employee status changes, employee benefits, labor law compliance, Workers' Compensation, leave balances, unemployment claims, performance evaluations, employee recognition, promotions, disciplinary actions, exit processing, and maintenance of all related personnel records. The Clerk’s Office serves as custodian of official City personnel records and documents; performs certification and recording for the City as required on legal documents and other personnel records requiring such certification; seals and attests by signature to contracts, easements, deeds, bonds or other documents requiring city certification. Catalogs and files all city personnel records. PROGRAMS: Major areas that this Department is responsible for, or involved in, are: Employee Drug and Alcohol Testing - DWD reporting - Retiree Pension Benefits -Employee Time Management - Employees Health & Dental Insurance - Employee Life and Accidental Death & Dismemberment Insurance - Short Term Disability Management - Long Term Disability Insurance - Family Medical Leave - Employee Assistance Program - Deferred Compensation Plans - Employee Recruitment STAFF: City Attorney-HR
City Clerk Deputy City Clerk
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: CLERK-HRFUND: 100DEPT. ACCT NO: 16ACCOUNT NO: 5142
AGENCY: General Government DEPARTMENT: General Administration SUBAGENCY: Clerk - Elections DEPARTMENT HEAD: Melissa Quest, WCMC FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is to oversee the election process as required by Wisconsin State Statute and to work closely with the County Clerk and the Government Accountability Board. RESPONSIBILITIES: This budget provides for the activities and expenses of the City Clerk’s Department for elections. Major expenses are in compensation. The Clerk is responsible for the City elections, regular and special, and forupdating voter registration information; informing the public of all presidential, state and local elections along with state and referendum voting; arranging for polling places and recruit, train, and supervise poll workers; provide for absentee ballots and supplies required for the conduct of elections; test the automatic tabulating equipment; deliver the election results to the County Clerk; serve on the Board of Canvassers for local elections and prepare official Board of Canvas Statement relating to election results. Coordinates and organizes all pre-election, election and post-electionstaffing, targeted due dates, software, election preparation, Election Day field operations, voter registration and absentee ballot processing and distribution. STAFF: City Clerk Election Clerks Registration Clerks
Deputy City Clerk
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: ELECTIONSFUND: 100DEPT. ACCT NO: 17ACCOUNT NO: 5144
AGENCY: Culture, Recreation and Education DEPARTMENT: General Administration SUBAGENCY: Clerk – Community Center DEPARTMENT HEAD: Melissa Quest, WCMC FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is to provide facilities for governmental meetings, civic meetings senior activities and social events. RESPONSIBILITIES: This budget provides for the activities and expenses of the Community Center. Major expenses are in compensation. The Clerk’s Office is responsible for coordinating and scheduling a variety of quality governmental meetings, civic meetings senior activities and social events both structured and non-structured, to meet the needs of the City's residents. To provide for and promote senior adult services and activities that responds to their diverse needs and interests, enhance their dignity, support their independence and encourage their involvement in and with the Lake Mills community. STAFF: City Clerk
Deputy City Clerk Community Center Assistant
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: CULTURE, RECREATION & EDUCATIONDEPARTMENT: GENERAL ADMINISTRATIONSUB-DEPT: COMMUNITY CENTERFUND: 100DEPT. ACCT NO: 19ACCOUNT NO: 5514
AGENCY: Culture, Recreation and Education DEPARTMENT: Library DEPARTMENT HEAD: Gerard Saylor, Library Director FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the L.D. Fargo Public Library is to serve the people of Lake Mills and the surrounding area as a reading, learning, entertainment and cultural center. RESPONSIBILITIES: This budget provides for the salaries and wages, employee benefits, library books, audiovisual materials, bookbinding and repairs, magazine and newspaper subscriptions, building maintenance, library and janitor supplies, heat, light, telephone, travel and other costs of the library board. The L.D. Fargo Public Library is to provide quality educational, informational, and recreational materials for all ages; to stimulate and continually build interest and appreciation for reading and learning; to provide the community a convenient meeting center in an atmosphere that is welcoming, respectful and businesslike. STAFF: Library Director Children’s Librarian Five (5) Assistant Librarians Four (4) Pages Part time Janitor
AGENCY: Culture, Recreation and Education DEPARTMENT: Facilities and Grounds SUB-DEPT: Administration, Parks, Forestry, Sandy Beach, Cemetery and
Municipal Building DEPARTMENT HEAD: Rob Goetz, Facilities and Grounds Director FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Department is the administration of parks and forestry maintenance and operations, recreational facilities, cemetery, trailer park, Library and the Municipal Building. RESPONSIBILITIES: This budget provides for expenditures incurred by the director and other administrative personnel of the department and the expenditures to managing the operations of the Facilities and Grounds Department. The Facilities and Grounds Department manages improvements to, and maintenance of City parks. Special aspects of the department include management of the cemetery and trailer park. The Parks system is composed of 47 acres of parks. Park facilities include: playgrounds, tennis and basketball courts, recreation trails, soccer fields, shelters, boat launch facilities, a skate park, baseball fields, nature preserve areas, concessions, and pier accesses. Maintenance also includes all city trees, boulevards and downtown landscaping. The Department manages all forestry operations along with maintenance of all municipal buildings. STAFF: Facilities and Grounds Director Two (2) Arborist Mechanic/Maintenance General Laborer Multiple Seasonal Laborers Two (2) Janitor Custodian Sexton
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: CULTURE, RECREATION AND EDUCATIONCONSERVATION AND DEVELOPMENTHEALTH AND HUMAN SERVICES & GENERAL GOV'T
TOTAL 215.1$ 214.8$ 217.8$ 220.7$ 223.6$ 226.6$ The mission of the City of Lake Mills Parks Section of the Facilities and GroundsDepartment is a commitment to the effective and responsible management of cityowned parks,recreational areas and resources which enrich the quality of lifewithin the community; and to maintain and operate all facilities and resources toaccepted standards of safety, cleanliness and efficiency for the citizens of Lake
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: CULTURE, RECREATION AND EDUCATIONDEPARTMENT: FACILITIES/GROUNDSSUB-DEPT: PARKS # FTE: 2FUND: 100 # PTE: 2.5DEPT. ACCT NO: 60ACCOUNT NO: 5520
The Lake Mills Forestry Department has an extensive urban forestry managementprogram that is governed by the City of Lake Mills Ordinance 665-B. The purpose ofthis program is to promote and protect the safety, health and welfare of the generalpublic through the regulation of planting, maintenance and removal of trees withinthe City of Lake Mills. A continuing effort to improve the urban forestry program inLake Mills is our goal.
Sandy Beach is divided into two distinct sections; a 14 acre recreational lakefrontand a 13.2 acre seasonal mobile home park. The recreational lakefront area facilitiesinclude two large swimming beaches, five sand volleyball courts, single lane boatramp, restroom facilities, playground equipment, ice rink, picnic areas and aseasonally operated restaurant/bar leased to a concessionaire.
TOTAL 124.8$ 105.3$ 106.2$ 107.7$ 104.6$ 105.9$ Rock Lake Cemetery is owned and operated by the City. The Cemetery Section ofthe Facilities and Grounds Department provides for the complete operations andmaintenance of Rock Lake Cemetery.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: HEALTH AND HUMAN SERVICESDEPARTMENT: FACILITIES/GROUNDSSUB-DEPT: CEMETERY # FTE: 1FUND: 100 # PTE: 2DEPT. ACCT NO: 50ACCOUNT NO: 5491
TOTAL 275.3$ 278.6$ 283.3$ 288.2$ 293.2$ 298.1$ The mission of the Municipal Buildings Section is the coordinating of the physical workplace with the people and work of the organization. Municipal Buildings integrates the principles of business administration, architecture, and the behavioral and engineering sciences. Municipal Buildings provides the total umbrella of services that ranges from the building and all its' systems to grounds and furnishings. Municipal Buildings is the essential business function affecting not only revenues and costs, but production, quality of life for employees, health and safety, the work environment, and increasingly, areas such as the ability to recruit and retain employees. When facility management is practiced properly, the following benefits accrue to theorganization: facility plans match organization plans; space is available when and where needed; capital expenditures are planned and controlled; employee productivity is maximized; costs are minimized, sometimes avoided, and are generally predicted.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: GENERAL GOVERNMENTDEPARTMENT: FACILITIES/GROUNDSSUB-DEPT: MUNICIPAL BUILDINGS # FTE: 2FUND: 100 # PTE:DEPT. ACCT NO: 20ACCOUNT NO: 5160
TOTAL 1,735.1$ 1,755.8$ 1,784.4$ 1,812.9$ 1,841.6$ 1,870.9$
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Safety DEPARTMENT: Police DEPARTMENT HEAD: Pat Matuszewski, Police Chief FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Lake Mills Police Department is to enhance the quality of life in the City of Lake Mills by working cooperatively with the public to enforce the law, preserve the peace, reduce the fear of crime, and provide a safe environment for all citizens. RESPONSIBILITIES: This budget provides for expenditures for all law enforcement activities, such as traffic patrol, investigation, lake patrol, parking enforcement, and school liaison. The Police Department is responsible for the enforcement of state and municipal laws in Lake Mills. Services provided by the department include routine patrol, crime investigations, crime prevention, traffic enforcement and accident investigations, parking enforcement, and education programs for the youth and community. STAFF: Police Chief Captain Sergeant Seven (7) Patrolman Two (2) Secretaries Part time Patrolman
AGENCY: PUBLIC SAFETYDEPARTMENT: POLICE DEPARTMENT FUND: 100 DEPT. ACCT NO: 30ACCOUNT NO: 5210
PERSONNEL SUMMARYPOSITION FT/PT 2017 SALARY 2018 SALARYChief FT 73.6$ 77.7$ Captain FT 65.6$ 66.6$ Sergeant FT 60.6$ 61.5$ Patrolman x 7 FT 395.3$ 401.3$ Secretary x 2 FT 67.4$ 68.4$ Patrolman PT 18.4$ 18.7$ Drug Task Force PT 12.1$ 12.1$
AGENCY: Public Safety DEPARTMENT: Fire DEPARTMENT HEAD: Richard Heinz, Fire Chief FISCAL YEAR: January 1, 2018 - December 31, 2018 PURPOSE: The mission of the Lake Mills Fire Department is to provide high quality, progressive, professional service which will reduce human suffering and economic loss to the community from persons injured or loss of property. The goal of the Lake Mills Fire Department is to develop and maintain a public service, ensuring that uniform high quality professional services are available to all citizens in the Lake Mills Fire District. The Lake Mills Fire Department will achieve these goals by providing quality services while maintaining fiscal responsibility to the community, actively working with mutual aid departments and through aggressive educational and operational programs. RESPONSIBILITIES: This budget provides for expenditures in operations and capital funds related to administration, fire suppression, fire prevention, fire inspection and investigation, vehicle extrication, fire safety education, 1st responders, EMT-Basics, CPR/AED certified, high angle rope rescue, confined space rescue, ice/surface rescue, open water rescue, and open water recovery. The Fire Department is responsible for providing fire related services in Lake Mills. Services provided by the department include fire protection, fire prevention, fire enforcement, volunteer recruitment and vehicle extrication for the community. STAFF: Fire Chief Deputy Fire Chief
Assistant Chief Five (5) Captains Twenty eight (28) Volunteer Firefighters
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC SAFETYDEPARTMENT: FIRE DEPARTMENTFUND: 100DEPT. ACCT NO: 35ACCOUNT NO: 5220
TOTAL 73.7$ 74.7$ 75.7$ 76.7$ 77.7$ 78.7$ The City of Lake Mills contracts with Municipal Zoning and Inspection Services asan independent building code and zoning enforcement company serving thecommunity.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC SAFETYDEPARTMENT: BUILDING INSPECTOR/ZONING ADMINISTRATORFUND: 100DEPT. ACCT NO: 21ACCOUNT NO: 5240
Service Contracts 64.5$ 65.2$ 65.9$ 66.6$ 67.3$ 68.0$ 5240-29-00-000
Total 73.7$ 74.7$ 75.7$ 76.7$ 77.7$ 78.7$
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Street Department SUBAGENCY: Streets Maintenance DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: To provide for the maintenance of the City's streets, sidewalks, bike trails, rights-of-way, parking lots and alleys. RESPONSIBILITIES: This budget provides for: temporary and permanent street, parking lot and alley repairs; pavement crack sealing; street and traffic sign maintenance; pavement painting and markings; shouldergrading and maintenance; rights-of-way mowing and grass maintenance. Also included are tree trimming and litter collection. STAFF: The various activities that are covered by street maintenance comprise the largest area of activity by the Department. Many of the Department's operations in this category are seasonal in nature. Peak manpower needs of this Division are met with the use oftemporary personnel (approximately 1500 employee hours). Total Employee Hours (Estimated) 4,500
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Street Department SUBAGENCY: Streets Snow Removal DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: To provide services to remove snow and ice accumulations on City streets. RESPONSIBILITIES: In accordance with an annually revised Snow Emergency Plan, snow removal and ice control efforts will vary depending on the storm event. A sleet storm is an ice control operation involving salt spreaders with pre-wetting equipment. A less than 2" snowfall would first have salt spreaders on number "1" and “2” priority streets and then number "3" and “4” priority streets. Larger Snows (2" or more) would show an initial concentration of salt spreaders equipped with pre-wetting systems and snowplows on the number "1" and “2” priority streets in an effort to keep them open during the snow event and plowing and ice control would begin on local streets once the accumulations reach approximately 2" and the major streets are completed. When the snow storm dissipates, additional effort will be applied to number "3" and “4” priority streets. STAFF: The budget provides for staffing during snow removal operations. The budget provides a significant percentage of overtime expense for Department of Public Works employees and other City employees as needed. A full snow removal crew includes employees from the Parks and Water Departments to provide a crew of nine. The budget assumes fifteen (15) 16-hour winter storms with a total accumulation of about 44-50 inches during a typical season. The estimated annual average number of hours required for snow removal operations is 2,160. PERFORMANCE: During the period of January 2013 through December2013, the Department response required 762 hours. The hours included 700 for salting and snowplowing and 62 for pre-salting. The storms were a combination of ice, sleet and snow. The City’s salt shedhas a storage capacity of 450 tons. This storage facility ensures adequate protection of salt during long-term storage and ensures that the environment of the area's watershed is protected. FY2018: Service is being expanded to include new streets and subdivisions.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Storm Drainange Systems DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The purpose is to meet all closed and open storm drainagesystems operation and maintenance requirements of the City of Lake Mills. RESPONSIBILITIES: This budget provides for: operation and maintenance of stormwater facilities such as catch basins, pipes, ditches, ponds, and biofiltration swales. Activities are maintenance tasks associated with operating and maintaining stormwater facilities such as vegetation management and small repair projects. STAFF: The various activities that are covered by storm drainage comprise approximately 10% of the Department’s time. The program uses a Jet-Vac Machine to clean catch basins; mowing tractor to maintain ditches; skid Steer, back hoe, and dump trucks to perform general repairs; confined space entry equipment for employee protection; and small tools. Coordinates with City Hall on minor, major and emergency maintenance activities. Many of the Department's operations in this category are seasonal in nature. Peak manpower needs of this Division are met with the use of temporary personnel. Total Employee Hours (Estimated) 960.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Yard Waste Management DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The City’s goal is to remove branches, brush, Christmas trees, leaves and other yard waste from the landfill stream and reduce fire hazards in the City. The purpose of this policy is to define how brush, leaves and other yard waste from personal property will be managed by the city. RESPONSIBILITIES: This budget provides for: collect leaves placed adjacent to the street twice annually, once in the spring and once in the fall; collect brush placed adjacent to the street twice annually, once in the spring and once in the fall; collected brush on a scheduled basis and a remove yard waste from the city’s collection site for personal disposal. STAFF: The various activities that are covered by yard waste management activities comprise approximately 9.5% of the Department’s time. Many of the Department's operations in this category are seasonal in nature. Peak manpower needs of this Division are met with the use of temporary personnel. Wheel Loader, with a brush clam for loading brush. Tandem axle Dump Trucks (2) and single axle dump stake bodies (2) for hauling brush and mulch. Chipper (1) for chipping and loading brush.Equipment Operator (1) that is capable and qualified to operate the wheel loader. They must know proper over-the-road driving practices and proper load handling procedures. Laborers (3), that are capable and qualified tooperate the chipper. They must understand how to check, maintain, and service all safety equipment for proper operation, including the "Last Chance Stop" system, engine disable plug, control bar, hood pin, spring lock for hood pin, pusher tool, etc. Mechanic (1) is responsible for the repair and maintenance of the equipment used during brush pickup operations. Repairs range from simple procedures like removal and sharpening of blades to complex operations such as engine overhauls. A considerable amount of welding and fabricating is generated on chippers due to damage caused by the constant vibration. Single axle Truck (1) with a heavy duty skid mounted vacuum leaf loader with joystick control of the 3 axis boom and 30 cubic yard capacity or equal. Controls include: in-cab dump body control, clutch engage/disengagement, rear door open/close control. Equipment Operator (1) that is capable and qualified to operate the leaf vacuum. They must know proper over-the-road driving practices and proper load handling procedures. Yard waste removal requires a Wheel Loader with Operator, Tandem axle Dump Trucks (2) and single axle dump stake bodies (2) for hauling yard waste. Foreman (1) is responsible for coordinating all activities during brush pickup operations. The foreman is required to coordinate with other departments as necessary. Superintendent (1) plans, monitors and adjusts yard waste activities based on policy and conditions. Total Employee Hours (Estimated) 885 (Brush Pickup 443, Leaf Pickup 442).
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Street Sweeping DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: To provide for pavement sweeping to remove sand and litter from streets and curb gutters. Sweeping also reduces dust during dry weather. Street sweeping is also storm sewer maintenance practice because it limits sediment washed into stormwater facilities. Water quality practices for street sweeping focus on sediment disposal. Reducing the amount of sediment washed into catch basins, detention facilities, drywells, and other facilities can save money because sweeping is generally cheaper than removing sediment from facilities. Sweeping also helps protect facilities from clogging with sediment. RESPONSIBILITIES: This budget provides for sweeping every street once every two weeks or on dates as determined by weather, special events or pavement work. The Street Department develops routes for street sweeping based on parking, street width, traffic volume and environmental features.The sweeper is inspected to ensure that it is working according to the manufacturers specifications. The most effective sweeping occurs at the curb line and efforts should be made to sweep when street parking is light because parking reduces the pollutants swept. Environmental hotspots have been identified and considered when sweeping is scheduled. Temporary storage areas are contained and disposed of regularly. The sweeper bin is washout in a contained area. The hours, miles and loads of debris are recorded daily. Employees are trained in stormwater pollution prevention.The city will sweep streets after paving activities to remove loose aggregate. STAFF: The various activities that are covered by street sweeping comprise approximately 10.5% of the Department’s time. A mechanical wet brush street sweeper is used to sweep streets; an equipment operator that is capable and qualified to operate the street sweeper; a mechanic is responsible for the repair and maintenance of the equipment used during street sweeping operations; foreman is responsible for coordinating all activities during street sweeping operations; superintendent plans, monitors and adjusts street sweeping based on policy and conditions; coordinates with City Hall on event based street sweeping plans and properly landfill materials for pollutant disposal. Many of the Department's operations in this category are seasonal in nature. Peak manpower needs of this Division are met with the use of temporary personnel. Total Employee Hours (Estimated) 955.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Public Events DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: Working in partnership with the entire community, the Street Department is committed to providing the highest quality of service to the citizens of Lake Mills by participating in the social needs of the Lake Mills community. The Department promotes community activities by seeking solutions to any problem that involves public right of ways. RESPONSIBILITIES: A portion of this budget reflects the Street Department’s participation in special programs by providing assistance to community events (i.e. Main Street Festivals, Town and Country Days, Farmers Market, Christmas Activities, Fourth of July Celebration, Memorial Day Activities, etc). STAFF: The Street Department provides barricades and other solutions to the right of way problems related to special programs. Generally requires one truck and two operators. Total Employee hours required (estimated) 110.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC WORKSDEPARTMENT: STREETS, TRANSPORTATION AND RECYCLINGSUB-DEPT: ALLFUND: 100DEPT ACCT NO: 40ACCOUNT NO: 5310/5342/5363
PUBLIC WORKS DIRECTOR .1 FT 8.5$ 8.6$ FOREMAN 1 FT 59.7$ 60.6$ MECHANIC 1 FT 50.1$ 50.9$ HVY EQUIP OPERATOR X (5) 5 FT 238.0$ 241.6$ LABORERS x (0) FT -$ -$ SEMI-SKILLED LABORER (x0) FT -$ -$ JANITOR II 2.0$ 2.0$
356.3$ 361.7$
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC WORKSDEPARTMENT: STREET DEPARTMENTSUB-DEPT: ALLFUND: 100DEPT. ACCT NO: 40ACCOUNT NO.: 5310
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Transportation Related DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: The City's street lighting budget is designed to provide well-lit streets throughout the City to improve vehicular traffic safety and contribute to pedestrian friendly and safe sidewalks. Most of the City's street lighting fixtures are maintained by the Lake Mills Light and Water Utility for which the City pays a monthly fee. There are approximately 546 streetlights in the City which are maintained by LML&W. The share-ride taxi program is a service established to provide commuters throughout the Lake Mills area with an alternative transportation option. The City of Lake Mills has contracted with Brown Cab, Inc., to provide shared-ride, reduced-rate taxi service for the young, elderly, persons with disabilities, low-income individuals, commuters, and persons who often have limited transportation options or resources. RESPONSIBILITIES: A portion of this budget reflects the fee the General Fund pays the Light and Water Utility for street lighting. The City is continuing to spend its Energy Efficiency and Conservation Block Grant on the procurement of LED streetlights for conversion from high-pressure sodium and other types of street lights. LED street lights are touted for their long life, directional light, uniform brightness and illumination, as well as being environmentally friendly because they contain no mercury or lead which means no hazardous materials in local landfills. Each LED consumes 60 percent less energy than the HPS and reduces mercury, carbon dioxide and other gases. They have less light trespass, or obtrusive light, with more directional capability for locating the light on the roadway. The transit program is also in this budget and is subsidized by federal and state mass transit funds along with user fees and general funds. STAFF: The Light and Water Utility budget provides for street lighting to be maintained by LML&W. Street lighting maintenance requires one bucket truck and two linemen. Total Employee hours required (estimated) 250.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC WORKSDEPARTMENT: STREET DEPARTMENTSUB-DEPT: TRANSPORTATION RELATEDFUND: 100DEPT ACCT NO:ACCOUNT NO: 5300
TOTAL 155.4$ 161.3$ 159.9$ 161.5$ 163.1$ 164.7$ * Note: This Transportation budget only includes public funding available to Share-Ride from this budget. A separate Share-Ride budget would include fare revenues at $22,000 added to the $77,300 for $97,500 of revenue to fund an estimated $87,500 of Share-Ride expenses.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: Public Works DEPARTMENT: Streets SUBAGENCY: Recycling Management DEPARTMENT HEAD: Paul Hermanson, Director FISCAL YEAR: January 1, 2018 – December 31, 2018 PURPOSE: To provide waste recycling for properties within the City of Lake Mills. RESPONSIBILITIES: Services provided under this grant related portion of the budget include: maintaining the site by cleaning up materials on a weekly basis and hauling recyclable waste to an approved disposal site as needed. STAFF: The budget provides for removal of recyclable waste from the yard waste center on Stony Road to an approve yard waste disposal site. Recyclable waste removal requires a Wheel Loader with Operator, Tandem axle Dump Trucks (2) and single axle dump stake bodies (2) for hauling yard waste.
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CITY OF LAKE MILLS2018 BUDGET
AGENCY: PUBLIC WORKSDEPARTMENT: STREET DEPARTMENTSUB-DEPT: RECYCLING MANAGEMENTFUND: 100DEPT ACCT NO:ACCOUNT NO: 5363
Debt service funds are maintained to account for all resources which are being accumulated to retire a municipality's general long-term debt. Section 67.11 of the Wisconsin Statutes requires the establishment and maintenance of a debt service fund when a municipality issues general municipal obligations.
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CITY OF LAKE MILLS2018 BUDGET
Summary of Changes in General Long-Term Debt andGO Notes Payable for the Year Ended 2017
Governmental activities: yrsBalance
January 1, 2017 Additions ReductionsBalance
December 31, 2017 Due in 2017 Due in 2018
Bonds and notes payable:General Fund GO bonds:Series 2012 (TID#2 Refi) 8 1,089,323.00$ 220,000.00$ 869,323.00$ 239,666.86$ 236,070.89$ Series 2010 (Refi - MB) 1 405,000.00$ 405,000.00$ -$ 413,504.00$ -$ 2012 Fire Station Refi 8 2,440,768.00$ 265,000.00$ 2,175,768.00$ 311,418.04$ 342,961.61$ 2014 Capital 17 985,000.00$ 25,000.00$ 960,000.00$ 55,525.00$ 55,525.00$ 2014 Land Purchase 8 480,000.00$ 60,000.00$ 420,000.00$ 71,070.00$ 71,070.00$ 2014 TID#4 Refi 10 995,000.00$ 20,000.00$ 975,000.00$ 52,400.00$ 52,000.00$ 2014 TID#4 Capital 10 1,410,000.00$ 45,000.00$ 1,365,000.00$ 89,900.00$ 89,000.00$ 2014 TID#4 Developer's Grant 10 645,000.00$ 75,000.00$ 570,000.00$ 90,165.00$ 89,265.00$ Capital 2015 18 3,495,000.00$ 120,000.00$ 3,375,000.00$ 214,937.50$ 364,012.50$ 2016 TID# 3 2 190,000.00$ 60,000.00$ 130,000.00$ 64,656.66$ 66,950.00$ 2016 TID# 4 Elm St 9 720,000.00$ 60,000.00$ 660,000.00$ 79,320.00$ 72,600.00$ Capital 2016 14 2,195,000.00$ 5,000.00$ 2,190,000.00$ 72,004.38$ 150,987.50$ 2017A 10 1,175,000.00$ 1,175,000.00$ 53,128.47$ 2017B 10 1,985,000.00$ 1,985,000.00$ 262,246.94$ General Fund Notes payable:WPPI 2010(municipal bldg) 4 6,717.54$ 2,178.70$ 4,538.84$ 2,178.70$ 2,178.70$ State Trust 2010 (TID#4) 4 321,052.09$ 75,325.97$ 245,726.12$ 88,970.68$ 88,970.68$ 2011 Capital State Trust 1 35,085.17$ 35,085.17$ -$ -$ -$ 2013 Capital 2 284,114.10$ 139,957.69$ 144,156.41$ 148,481.11$ 148,481.11$ Greenwoods TID#3 2014 4 48,000.00$ 16,000.00$ 32,000.00$ 17,952.00$ 17,460.00$ Greenwoods TID#3 2016 5 190,000.00$ 60,000.00$ 130,000.00$ 64,656.66$ 66,950.00$ Greenwoods Land Purchase 4 112,000.00$ 28,000.00$ 84,000.00$ 32,888.33$ 30,520.00$ Greenwoods TID#2 Water 4 90,000.00$ 10,000.00$ 80,000.00$ 12,965.63$ 12,636.10$ Totals 19,297,059.90$ -$ 1,726,547.53$ 17,570,512.37$ 2,122,660.55$ 2,273,014.50$
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CITY OF LAKE MILLS2018 BUDGET
Summary of Changes in General Long-Term Debt andGO Notes Payable for the Year Ended 2018
Governmental activities: yrsBalance
January 1, 2018 Additions ReductionsBalance
December 31, 2018 Due in 2018 Due in 2019
Bonds and notes payable:General Fund GO bonds:Series 2012 (TID#2 Refi) 7 869,323.00$ 220,000.00$ 649,323.00$ 236,070.89$ 231,996.37$ 2012 Fire Station Refi 7 2,175,768.00$ 300,000.00$ 1,875,768.00$ 342,961.61$ 358,276.13$ 2014 Capital 16 960,000.00$ 25,000.00$ 935,000.00$ 55,025.00$ 59,525.00$ Land Purchase 7 420,000.00$ 60,000.00$ 360,000.00$ 70,350.00$ 69,390.00$ 2014 TID#4 Refi 9 975,000.00$ 20,000.00$ 955,000.00$ 52,000.00$ 71,600.00$ 2014 TID#4 Capital 9 1,365,000.00$ 45,000.00$ 1,320,000.00$ 89,000.00$ 113,100.00$ 2014 TID#4 Developer's Grant 9 570,000.00$ 75,000.00$ 495,000.00$ 89,265.00$ 88,065.00$ Capital 2015 17 3,375,000.00$ 275,000.00$ 3,100,000.00$ 364,012.50$ 385,312.50$ 2016 TID# 4 Elm St 8 660,000.00$ 60,000.00$ 600,000.00$ 72,600.00$ 71,400.00$ Capital 2016 13 2,190,000.00$ 100,000.00$ 2,090,000.00$ 150,987.50$ 193,537.50$ 2017A 10 1,175,000.00$ 1,175,000.00$ 53,128.47$ 109,625.00$ 2017B 10 1,985,000.00$ 205,000.00$ 1,780,000.00$ 262,246.94$ 230,806.25$ General Fund Notes payable:WPPI 2010(municipal bldg) 3 4,538.84$ 2,178.70$ 2,360.14$ 2,178.70$ 2,178.70$ State Trust 2010 (TID#4) 3 245,726.12$ 78,527.32$ 167,198.80$ 88,970.68$ 88,970.68$ 2013 Capital 1 144,156.41$ 144,156.41$ -$ 148,481.11$ -$ Greenwoods TID#3 2014 3 32,000.00$ 16,000.00$ 16,000.00$ 16,973.00$ 16,487.00$ Greenwoods TID#3 2016 4 130,000.00$ 65,000.00$ 65,000.00$ 66,950.00$ 65,650.00$ Greenwoods Land Purchase 3 84,000.00$ 28,000.00$ 56,000.00$ 30,520.00$ 29,680.00$ Greenwoods TID#2 Water Main 3 80,000.00$ 10,000.00$ 70,000.00$ 12,636.10$ 12,306.60$ Capital 2018 2,247,700.00$ 2,247,700.00$ 320,000.00$ Totals 19,688,212.37$ -$ 1,728,862.43$ 17,959,349.94$ 2,204,357.50$ 2,517,906.73$
144
CITY OF LAKE MILLS2018 BUDGET
COMPUTATION OF LEGAL DEBT MARGINFor the year ended 2017
2016 Net assessed value 511,900,300.00$ Less: -$ Total assessed value 511,900,300.00$ Debt limit - 5% of total assessed value 25,595,015.00$ Amount of debt applicable to debt limit:Total general obligation debt 19,297,059.90$ Less:
Total debt applicable to limitation 19,297,059.90$ Legal debt margin 6,297,955.10$
Chapter 67, Article XI, section 3 of the Wisconsin Constitution imposes a limit on the power of a municipality to become indebted. The limit is five percent of the equalized assessed value of
the city.COMPUTATION OF LEGAL DEBT MARGIN
For the year ended 20182017 Net assessed value 543,381,000.03$ Less: -$ Total assessed value 543,381,000.03$ Debt limit - 5% of total assessed value 27,169,050.00$ Amount of debt applicable to debt limit:Total general obligation debt 19,688,212.37$ Less:
Total debt applicable to limitation 19,688,212.37$ Legal debt margin 7,480,837.63$ Chapter 67, Article XI, section 3 of the Wisconsin Constitution imposes a limit on the power of a municipality to become indebted. The limit is five percent of the equalized assessed value of
the city.
145
CITY OF LAKE MILLS2018 BUDGET
CAPITAL PROJECTS SUMMARY
AGENCY: GENERAL GOVERNMENTDEPARTMENT: FINANCIAL ADMINISTRATIONSUB-DEPT: ECONOMIC DEVELOPMENTFUND: 4000/4001/4002/4003/4004
ENDING BAL 749.6$ 378.1$ 254.7$ 324.2$ 448.9$ 774.0$
The Capital Project Funds (4000/4001/4002/4003) resources are externally restricted for the purchase or construction of major capital facilities. These projects are notfinanced by proprietary funds and are accounted for in capital projects funds. Capital projects funds are to be established when projects are financed wholly or in part with borrowed money, intergovernmental revenues, private donations or when they are legally mandated. Separate capital projects funds are necessary to demonstrate that debt proceeds are spent only for the purposes and in the amounts authorized.
146
CITY OF LAKE MILLS2018 BUDGET
CAPITAL PROJECTS FUND - TID#2AGENCY: GENERAL GOVERNMENTDEPARTMENT: FINANCIAL ADMINISTRATIONSUB-DEPT: ECONOMIC DEVELOPMENTFUND: 4000
CAPITAL BUDGET SUMMARYAGENCY: GENERAL GOVERNMENTDEPARTMENT: CAPITAL IMPROVEMENT PROGRAMSUB-DEPT: ALLFUND: 4003ACCOUNT NO.: 5710/5721/5722/5730/5762/5714
SUMMARY2017 2018 2019 2020 2021 2022
RevenuesPROPERTY TAX 13.8$ 28.3$ 9.5$ 35.1$ 10.0$ 15.0$ STATE AID-ROADS 27.0$ -$ COUNTY AID-ROADS -$ -$ SCHOOL CONTRIBUTION 6.0$ LMASD REC FUND 75.0$ FEES -$ FUND BALANCE 35.0$ SPECIAL ASSESSMENTS 384.0$ GRANTS 6,076.2$ 1,300.0$ -$ -$ -$ BONDSNOTES 2,207.6$ 2,247.7$ 2,170.6$ 1,652.5$ 2,428.8$ 1,757.1$ STATE TRUST -$ TOTAL 2,748.4$ 8,352.2$ 3,480.1$ 1,687.6$ 2,438.8$ 1,772.1$
Trust funds include expendable trust funds, nonexpendable trust funds and pension trust funds. Expendable trust funds are used to account for gifts and endowments whose principal and income may be expended for the purposes specified by the donor. Nonexpendable trust funds are used to account for gift and endowments which were provided with the stipulation that the principal be preserved intact andincome thereon may be expended for the purposes specified by the donor. Each trust fund is classified for accounting measurement purposes as either a governmental fund or a proprietary fund. Expendable trust funds are accounted for in essentially the same manner as governmental funds. Nonexpendable trust funds and pension trust funds are accounted for in essentially the same manner as proprietary funds.
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CITY OF LAKE MILLS2018 BUDGET
TRUST FUND - CEMETERY PERPETUAL CAREAGENCY: HEALTH AND HUMAN SERVICESDEPARTMENT: FACILITIES AND GROUNDSSUB-DEPT: CEMETERYFUND: 8000
Job Wage Annual FT Annual PT Salary SS Ret ICI Health Life TOTALCouncil member 2,880.00$ 220.32$ 3,100.32$ Council President 3,600.00$ 275.40$ 3,875.40$ Council member 2,880.00$ 220.32$ 3,100.32$ Council Vice President 3,240.00$ 247.86$ 3,487.86$ Council member 2,880.00$ 220.32$ 3,100.32$