AGENDA PACKETstreamdownload1.earthchannel.com/ATT/MaustonWI/2016-05/PACK… · AGENDA PACKET COMMON COUNCIL 6:30 PM Tuesday, May 10, 2016 COUNCIL CHAMBERS 303 MANSION STREET 303 Mansion

AGENDA PACKET

COMMON COUNCIL 6:30 PM Tuesday, May 10, 2016

COUNCIL CHAMBERS 303 MANSION STREET

303 Mansion Street | Mauston, WI 53948-1329 | tel 608-847-6676 | fax 608-847-5023 | www.mauston.com

http://www.mauston.com/

Call to Order/Roll Call

Pledge of Allegiance

Discussion and Action Regarding Minutes April 19, 2016 Re-organizational Meeting April 26, 2016 Council Minutes Attachment 1: 4/19/16 Minutes Attachment 2: 4/26/16 Minutes

Discussion and Action Regarding New Operator Licenses Amber H. Meyer, Julie A. Winn Attachment 1: Operator License Applications

Discussion and Action Regarding Temporary Amendment to Liquor License Carl's Bright Spot - May 21, 2016 - Cancer Benefit Attachment 1: Temporary Alcohol Beverage License Amendment Application

Citizens Address to the Council When addressing the Council please state your full name and full address

Public Works Committee Report Discussion and Action Regarding 2016 Annual Street Maintenance and Repair

Kennedy Street at Gateway Avenue to Jefferson Street Crack Filling on Various City Streets Replace Pavement Markings at Kennedy Street/Gateway Avenue Intersection

Discussion and Action Regarding Attewell and Division Street Sidewalk Project Pay Request #1 Director of Public Works Report

Finance and Purchasing Committee Report Auditor's Report on 2015 Audit City Auditing Firm Johnson Block & Co. to be present. Attachment 1: 2015 Audit Report Presentation Discussion and Action Regarding Vouchers In the amount of $514,295.57

Mayor's Report Appointments Second Reading - Ordinance 2016-1084 Ordinance Changing Zoning District for Tax Parcel 29-251-258 The NW Corner of the Intersection of Kennedy and Jefferson Streets Attachment 1: Ordinance 2016-1084 Attachment 2: Supporting Documentation

Discussion and Action Regarding Ordinance 2016-1084

City Administrator's Report

Closed Session Pursuant to Wisconsin State Statute 19.85(1)(c) Considering employment, promotion, compensation or performance evaluation data of any public employee over which the governmental body has jurisdiction or exercises responsibility.

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OFFICIAL NOTICE OF MEETING COMMON COUNCIL 6:30 PM TUESDAY, MAY 10, 2016 COUNCIL CHAMBERS 303 MANSION STREET

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Municipal Court Staffing

Reconvene in Open Session

Discussion and Action Regarding Closed Session Matters Attachment 1: Municipal Court 2015 Statistics Attachment 2: Municipal Court Budget and YTD 2016

Adjourn

Informational Attachment 1: Resolution 2016-05A

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COMMON COUNCIL 05/10/2016

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Call to Order/Roll Call The Mauston Common Council held it's annual Re-organizational meeting on Tuesday, April 19, 2016 at the Hatch Public Library. Mayor Brian McGuire called the meeting to order at 6:02pm. Members present were Dennis Emery, Dennis Nielsen, Leslie Householder, Francis McCoy, Steve Leavitt, Rick Noe, Floyd Babcock and McGuire. Also present was City Administrator Nathan Thiel.

Pledge of Allegiance McGuire led the pledge of allegiance.

Oath of Office for Incoming Council Members Thiel administered the Oath of office to the incoming members. Mayor Brian T. McGuire, Alderperson District #2 Dennis Nielsen, Alderperson District #4 Francis McCoy and Alderperson District #6 Rick Noe.

Mayoral Appointments Council/Standing Committees Noe/Emery to approve the mayor's appointments as presented. Motion carried by voice vote. Other Committees/Boards Babcock/Nielsen to approve the mayor's appointments as presented. McGuire reported that Craig Thayer has asked to step down from the Library Board, leaving a vacancy at this time. David Seitz re-appointment to the Airport Commission is tentative pending Seitz' response to the mayor's call. Motion carried by voice vote.

Juneau County Star-Times as Official City Newspaper as per State Statute 985.06(2) Nielsen/Noe to designate Juneau County Star-Times as the official city newspaper per State Statute 985.06(2). Leavitt requested the City use The Messenger of Juneau County as the official newspaper. Noe and Thiel stated there are statutory qualification requirements that must be met for a paper to be designated by a community. Thiel will get specific answers for the Council. Motion carried by voice vote (one opposed-Leavitt)

Resolution 2016-07 Designating Public Depositories Babcock/Emery to adopt Resolution 2016-07. Motion carried by voice vote.

Adjourn Leavitt/Babcock to adjourn. Motion carried by voice vote. Meeting adjourned at 6:15pm.

Date Nathan R. Thiel, City Administrator

OFFICIAL MINUTES OF MEETING Mauston Common Council Annual Re-Organization Meeting 6:00 PM Tuesday, April 19, 2016

Page 1 of 1


4/19/16 Minutes - Page 1 of 1

COMMON COUNCIL - AGENDA PACKET 05/10/2016

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Roll Call/Call to Order The Mauston Common Council met in regular session on Tuesday, April 26, 2016, in the Council Chambers of Mauston City Hall. Mayor Brian McGuire called the meeting to order at 6:30pm. Members present were Dennis Emery, Dennis Nielsen, Leslie Householder, Francis McCoy, Steve Leavitt, Rick Noe, and Floyd Babcock. Also present were City Administrator Nathan Thiel, Police Chief Mike Zilisch, Public Works Director Rob Nelson, and MAPA-6 Station Manager Galen Lingl.

Pledge of Allegiance McGuire led the pledge of allegiance.

Minutes Noe/McCoy to approve the minutes of the April 12, 2016, meeting. Motion carried by voice vote.

Citizens Address to the Council [no item]

New Operator's Licenses Leavitt/Babcock to approve new operator's licenses for Daniel L. Schneider and Nichole M. Stock. Motion carried by voice vote.

Liquor License Transfer Leavitt/Noe to transfer the liquor license for Randall's Uptown Bar from John Randall to Cyndi S. Randall. Motion carried by voice vote.

Temporary Amendment to Liquor License Leavitt/McCoy to approve the temporary amendment to the liquor license for Randall's Uptown Bar for April 30 and May 1, 2016. Motion carried by voice vote.

Public Works Committee Report Committee Officers Noe reported that he was elected Committee Chair and Rob Nelson was elected Recording Secretary. 2017-2018 Capital Project Design EJCDC Engineering Agreement Noe/Babcock to award the agreement to MSA-Professional Services for an amount not to exceed $119,000. Motion carried unanimously by roll call vote. Subwater Shed A Ditch Nelson stated that as a result of the meeting with the Marshall/Elm property owners regarding the ditch, public works will be exploring some options to reroute the ditch flow.

Finance and Purchasing Committee Report Committee Officers Nielsen reported that he was elected Committee Chair and Leslie Householder was elected Recording Secretary. Vouchers Nielsen/Emery to approve vouchers in the amount of $134,371.66. Motion carried unanimously by roll call vote. Resolution 2016-05A Resolution Authorizing the Submission of an Application Relating to the City of Mauston's Participation in the Wisconsin Department of Natural Resources Knowles-Nelson Stewardship Program Nielsen/Emery to adopt Resolution 2016-05A. Motion carried by voice vote. Water Tower Lease Easement Purchase Nielsen/Householder to sell the cellular lease easement on the water tower to Landmark Dividend, LLC, for a one time payment of $123,000 covering the next fifteen years. Motion carried unanimously by roll call vote.

Plan Commission Report Ordinance 2016-1084 - Ordinance Changing Zoning District for Tax Parcel #29-251-258, the NW Corner of the Intersection of Kennedy and Jefferson Streets The first reading was accomplished.

OFFICIAL MINUTES OF MEETING COMMON COUNCIL 6:30 PM Tuesday, April 26, 2016

Page 1 of 2


4/26/16 Minutes - Page 1 of 2


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Police Chief's Report Chief Zilish reviewed the March Statistical Report. Calls for service are up significantly between 2014 and 2016.

Mayor's Report No new appointments were presented.

City Administrator's Report Open Book and Board of Review Thiel reported the dates scheduled with the assessor for Open Book is June 2 and Board of Review is June 28 preceding the council meeting. Thiel requested RSVP's for the JCEDC Annual Dinner/Meeting. Board of Tourism Program Kick-off The Room Tax Committee/Board on Tourism is kicking off the "Where's Aldo" program on Wednesday, April 27. Tablets for Council Thiel presented information on the options available.

Closed Session Noe/Nielsen to go into closed session pursuant to Wisconsin State Statue 19.85(1)(c). Motion carried unanimously by roll call vote. Council went into closed session at 6:45pm.

Reconvene in Open Session Noe/Babcock to reconvene in open session. Motion carried by voice vote. Meeting reconvened in open session at 6:48pm.

Report of Closed Session Matters McGuire reported that the Council approved hiring an individual for the Parks Maintenance/Arborist/Cemetery Sexton position, pending notification to the applicant. The wage was approved starting at $20.00 per hour.

Adjourn Leavitt/McCoy to adjourn. Motion carried by voice vote. Meeting adjourned at 6:49pm

Date Nathan R. Thiel, City Administrator

Page 2 of 2


4/26/16 Minutes - Page 2 of 2 - sub


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Operator License Applications - Page 1 of 4


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Operator License Applications - Page 2 of 4 - sub


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Temporary Alcohol Beverage License Amendment Application - Page 1 of 2


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Temporary Alcohol Beverage License Amendment Application - Page 2 of 2 - sub


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Audit Presentation

to the

City Council

For the Year Ended

December 31, 2015

May 10, 2016

CITY OF MAUSTON

Prepared by:Johnson Block & Company, Inc.

Certified Public Accountants

2015 Audit Report Presentation - Page 1 of 18


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2

AUDIT OVERVIEW

We have completed our audit of the City of Maustonfor the year ended December 31, 2015, and haveissued an unmodified opinion on the financialstatements of the City. Our reports and the auditedfinancial statements are presented in a separatebound document.

The scope of our audit included all funds and activitiesof the City.

We have prepared and filed the regulatory report for2015 with the Wisconsin Public Service Commissionand will also prepare the MFR Form C that will be filedwith the Wisconsin Department of Revenue.

A separate audit communications documentdesigned for the City Council is also being submitted,and should be read in conjunction with the auditedfinancial statements.

CITY OF MAUSTON

2015 Audit Report Presentation - Page 2 of 18 - sub


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3

AUDIT OVERVIEW (continued)

We have commented on the following matters:

• Account Reconciliations

o Record year-end adjusting entries to close out water and sewer

capital projects.

o Continue to monitor and reconcile special assessments in

subsidiary and general ledgers.

• Capital Projects Fund deficit fund balance

o Monitor fund balance and record transfers. We recommend that

the City budget for its portion of street capital projects that will

need transfers into the Capital Projects Fund.

• Sales Tax on City credit card charges

o Develop a policy regarding employee use of credit cards,

including explanation of sales tax exemption and approved

vendors.

• Fire Department fundraising bank accounts

o If volunteer funds, obtain a separate federal ID number to

establish tax exempt status with the IRS.

o If City funds, then the City Council will control funds and follow

internal control procedures.

• Wisconsin Retirement System (WRS)

o Review Union contracts and payroll calculations to ensure

compliance with Act 10, and that employee withholdings agree

to required employee contribution calculations.

o Develop procedures to ensure that all City employees are

properly enrolled in WRS.

o Assess the unfunded retirement liability and determine whether it

is advantageous to refinance the current obligation or pay off

the balance with existing funds.

CITY OF MAUSTON



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4

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS

CITY OF MAUSTON

*Source: 12/31/15audited financial statements.

General

Fund

TIF

Districts

Capital

Projects

Fund

Total

Nonmajor

Governmental

Funds

2015 Total

Governmental

Funds

2014 Totals

(Memorandum

Only)

REVENUES

Property Taxes 1,688,759$ 1,091,770$ -$ -$ 2,780,529$ 2,934,382$

Other Taxes 137,622 39,796 - 147,982 325,400 265,337

Intergovernmental 1,628,296 191,555 48,648 316,281 2,184,780 2,130,886

License and Permits 59,471 - - - 59,471 48,761

Fines, Forfeits and Penalties 94,597 - - - 94,597 83,589

Public Charges for Services 389,965 54,798 - 4,243 449,006 470,117

Intergovernmental Charges for Services - - - - - 34,439

Interest Income 22,788 1,780 - 5,566 30,134 50,465

Miscellaneous Income 34,098 - - 40,024 74,122 69,314

Total Revenues 4,055,596 1,379,699 48,648 514,096 5,998,039 6,087,290

EXPENDITURES

Current:

General Government 676,816 - - - 676,816 651,644

Public Safety 1,308,241 - - 5,991 1,314,232 1,284,293

Public Works 966,831 - - - 966,831 925,778

Culture, Recreation and Education 234,595 - - 703,765 938,360 771,355

Conservation and Development 6,913 6,319 - 328,399 341,631 443,086

Capital Outlay 14,000 1,662,683 231,247 269,122 2,177,052 1,099,303

Debt Service:

Principal Repayment 215,000 360,000 - - 575,000 570,000

Interest Expense 46,273 151,876 - - 198,149 199,225

Total Expenditures 3,468,669 2,180,878 231,247 1,307,277 7,188,071 5,944,684

Excess (Deficiency) of

Revenues Over Expenditures 586,927 (801,179) (182,599) (793,181) (1,190,032) 142,606

OTHER FINANCING SOURCES (USES)

Proceeds from Long-Term Debt - - - - - 2,500,000

Transfers In - - 320,333 571,673 892,006 1,233,625

Transfers Out (892,006) - - - (892,006) (1,233,625)

Total Other Financing Sources (Uses) (892,006) - 320,333 571,673 - 2,500,000

Net Change in Fund Balances (305,079) (801,179) 137,734 (221,508) (1,190,032) 2,642,606

Fund Balance (Deficit), Beginning 2,068,868 (981,132) (137,734) 1,974,361 2,924,363 434,168

Prior Period Adjustment - - - - - (152,411)

Fund Balance (Deficit), Beginning, Restated 2,068,868 (981,132) (137,734) 1,974,361 2,924,363 281,757

Fund Balance (Deficit), Ending 1,763,789$ (1,782,311)$ -$ 1,752,853$ 1,734,331$ 2,924,363$

Major Funds



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5

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – 2015 BUDGET AND ACTUAL – GENERAL FUND

CITY OF MAUSTON


Budgeted Amounts

Actual

Amounts,

Budgetary

Basis

Variance with

Final Budget -

Positive

(Negative)

Original Final

REVENUES

Property Taxes 1,688,759$ 1,688,759$ 1,688,759$ -$

Other Taxes 139,090 139,090 137,622 (1,468)

Intergovernmental 1,616,724 1,616,724 1,628,296 11,572

License and Permits 51,556 51,556 59,471 7,915

Fines, Forfeits and Penalties 96,270 96,270 94,597 (1,673)

Public Charges for Services 435,594 435,594 389,965 (45,629)

Interest Income 25,007 25,007 22,788 (2,219)

Miscellaneous Income 785,101 49,901 34,098 (15,803)

Total Revenues 4,838,101 4,102,901 4,055,596 (47,305)

EXPENDITURES

Current:

General Government 757,755 753,755 676,816 76,939

Public Safety 1,324,780 1,315,430 1,308,241 7,189

Public Works 980,408 980,408 966,831 13,577

Culture, Recreation and Education 229,454 234,454 234,595 (141)

Conservation and Development 5,000 10,000 6,913 3,087

Capital Outlay 14,000 14,000 14,000 -

Debt Service:

Principal Repayment 215,000 215,000 215,000 -

Interest Expense 46,273 46,273 46,273 -

Total Expenditures 3,572,670 3,569,320 3,468,669 100,651

Excess (Deficiency) of Revenues Over

Expenditures 1,265,431 533,581 586,927 53,346


Transfers Out (489,008) (489,008) (892,006) (402,998)

Total Other Financing Sources and Uses (489,008) (489,008) (892,006) (402,998)

Net Change in Fund Balances 776,423 44,573 (305,079) (349,652)

Fund Balances - Beginning 2,068,868 2,068,868 2,068,868 -

Fund Balances - Ending 2,845,291$ 2,113,441$ 1,763,789$ (349,652)$



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6

GOVERNMENTAL FUND BALANCES

CITY OF MAUSTON

2015 2014

Nonspendable

General Fund:

Advances to TIF 623,871$ 605,700$

Delinquent personal property taxes 1,029 155

Total nonspendable fund balance 624,900 605,855

Restricted

General Fund:

Parkland dedication, and Park 10,935 10,864

Jaws of Life 7,109 7,672

Undercover fund and Fed Equity Police 7,488 7,488

County and local streets 24,000 20,000

TIF District No. 3 - 589,700

Nonmajor funds:

Community Development Block

Grant Fund 924,400 925,346

Library Fund 150,563 366,014

Room Tax Fund 43,043 60,939

Total restricted fund balance 1,167,538 1,988,023

Assigned

General Fund:

K-9 8,919 7,261

Tourism 32,717 41,699

Nonmajor fund:

Equipment Replacement Fund 634,847 625,545

Total assigned fund balance 676,483 674,505

Unassigned (deficit)

General Fund 1,047,721 1,368,029

TIF Districts (deficit) (1,782,311) (1,570,832)

Capital Projects Fund (deficit) - (137,734)

Nonmajor fund:

Shared Ride Taxi Fund (deficit) - (3,483)

Total unassigned (deficit) (734,590) (344,020)

Total governmental fund balances 1,734,331$ 2,924,363$



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7

GOVERNMENTAL FUNDS

2015 REVENUES

OBSERVATIONS AND COMMENTS:

Property taxes are collected in January and August.

The most significant recurring intergovernmental revenues are:

Transportation aids $ 379,058Shared taxes $ 1,097,698

In 2015, the City received other intergovernmental aids for Shared Ride Taxi,Library, and DNR Stewardship and boating projects.

52%

36%

3%1%1% 7%

Property Taxes and Other Local Sources ($3,105,929)

Intergovernmental ($2,184,780)

Public Charges for Services ($449,006)

Licenses & Permits, Fines, Forfeitures & Penalties ($154,068)

Miscellaneous Revenues ($74,122)

Interest Income ($30,134)

CITY OF MAUSTON

SOURCE: 12/31/15 AUDITED FINANCIAL STATEMENTS



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8

TREND IN PROPERTY TAX LEVY

(EXCLUDING TIF)

$1,400,000

$1,500,000

$1,600,000

$1,700,000

$1,800,000

2008

2009

2010

2011

2012

2013

2014

2015

Property Tax Levy (Excludes TIF Increment)

2008 $ 1,508,161 2012 $ 1,641,5162009 $ 1,551,661 2013 $ 1,641,5162010 $ 1,642,148 2014 $ 1,688,7592011 $ 1,654,169 2015 $ 1,696,678

CITY OF MAUSTON


In the eight years presented, the non-TIF tax levy has increased

approximately 12.5% overall.



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9

PROPERTY TAX ROLL

2015 TAX LEVY COLLECTED IN 2016

1% 4%17%

32%18%

28%

Local School ($1,886,410)

County ($1,014,923)

State ($32,772)

VTAE ($248,867)

City ($1,696,678)

TIF ($1,085,755)

CITY OF MAUSTON

SOURCE: 2015 STATEMENT OF TAXES – JUNEAU COUNTY

FILED WITH WISCONSIN DEPARTMENT OF REVENUE



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10

TREND IN EQUALIZED VALUE OF PROPERTY

$170,000,000

$190,000,000

$210,000,000

$230,000,000

$250,000,000

2008

2009

2010

2011

2012

2013

2014

2015

Total Equalized Value (Includes TIF Increment)

2008 $ 227,192,900 2012 $ 204,748,8002009 $ 219,906,400 2013 $ 190,785,2002010 $ 218,428,900 2014 $ 203,066,5002011 $ 214,400,500 2015 $ 193,109,900


The City’s equalized property values have decreased approximately15% in the eight year period from 2008 through 2015.

Like other Wisconsin cities the size of Mauston, the City experienced adecline in its equalized values from 2009-2013 as a result of the economicdownturn.

In 2014, the City of Mauston‘s equalized value increased by over $12million, a 6.4% increase over 2013. However, the values decreased in2015 by approximately $10 million, a 5% decrease.

CITY OF MAUSTON



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11

TREND IN SHARED REVENUES

$800,000

$900,000

$1,000,000

$1,100,000

$1,200,000

$1,300,000

$1,400,000

20082009

20102011

20122013

20142015

Shared Revenues

2008 $ 1,144,506 2012 $ 1,020,5642009 $ 1,071,342 2013 $ 1,096,0882010 $ 1,124,801 2014 $ 1,093,3472011 $ 1,127,511 2015 $ 1,097,698

CITY OF MAUSTON



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12

GOVERNMENTAL FUNDS

2015 EXPENDITURES

9%

5%

31%

18%

13%11%

13%

Capital Outlay ($2,177,052)

Public Safety ($1,314,232)

Public Works ($966,831)

Culture, Recreation & Education ($938,360)

Debt Service ($773,149)

General Government ($676,816)

Conservation & Development ($341,631)

CITY OF MAUSTON

SOURCE: 12/31/15 AUDITED FINANCIAL STATEMENTS



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13

FIVE-YEAR COMPARISON OF

GOVERNMENTAL EXPENDITURES

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2011

2012

2013

2014

2015

General government

Public safety

Public works

Culture, recreation & education

Conservation and development

Capital outlay

Debt service

CITY OF MAUSTON

Expenditures: Amount % of Total Amount % of Total Amount % of Total Amount % of Total Amount % of Total

General government 555,962$ 7% 732,916$ 9% 657,898$ 8% 651,644$ 11% 676,816$ 9%

Public safety 1,320,920 16% 1,296,838 16% 1,202,756 14% 1,284,293 22% 1,314,232 18%

Public works 902,253 11% 839,229 10% 873,825 10% 925,778 16% 966,831 13%

Culture, recreation and

education 755,561 9% 671,085 8% 760,382 9% 771,355 13% 938,360 13%

Conservation and

development 529,795 7% 258,288 3% 346,824 4% 443,086 7% 341,631 5%

Capital outlay 1,697,447 21% 3,668,372 45% 3,749,783 46% 1,099,303 18% 2,177,052 31%

Debt service 2,344,729 29% 755,036 9% 772,497 9% 769,225 13% 773,149 11%

8,106,667$ 100% 8,221,764$ 100% 8,363,965$ 100% 5,944,684$ 100% 7,188,071$ 100%

20152011 2012 2013 2014



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14

COMBINING BALANCE SHEET – TIF DISTRICTS

CITY OF MAUSTON


TIF District

No. 2

TIF

District

No. 3

Environmental

Remediation

TIF District

No. 1

2015 Total

TIF

Districts

2014 Totals

(Memorandum

Only)

ASSETS

Cash and Cash Equivalents 94,322$ 9,889$ -$ 104,211$ 389,700$

Receivables:

Taxes 481,827 603,927 - 1,085,754 1,091,770

Special Assessments 44,977 202,745 - 247,722 167,363

Accounts - 45,000 - 45,000 -

Total Assets 621,126$ 861,561$ -$ 1,482,687$ 1,648,833$

LIABILITIES

Accounts Payable -$ 73,479$ -$ 73,479$ -$

Due to Other Funds - 429,297 56,994 486,291 56,844

Advances Due to Other Funds 1,353,408 - - 1,353,408 1,313,988

Total Liabilities 1,353,408 502,776 56,994 1,913,178 1,370,832

DEFERRED INFLOWS

OF RESOURCES 533,735 818,085 - 1,351,820 1,259,133

FUND BALANCE

Restricted - - - - 589,700

Unassigned (Deficit) (1,266,017) (459,300) (56,994) (1,782,311) (1,570,832)

Total Fund Balances (Deficit) (1,266,017) (459,300) (56,994) (1,782,311) (981,132)

Total Liabilities, Deferred Inflows,

and Fund Balances 621,126$ 861,561$ -$ 1,482,687$ 1,648,833$



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15

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – TIF DISTRICTS

CITY OF MAUSTON


TIF District

No. 2

TIF District

No. 3

Environmental

Remediation TIF

District

No. 1

2015 Total

TIF

Districts

2014 Totals

(Memorandum

Only)

REVENUES

Property Taxes 440,277$ 651,493$ -$ 1,091,770$ 1,292,866$

Other Taxes 39,796 - - 39,796 -

Public Charges for Services - 54,798 - 54,798 60,912

Intergovernmental 2,294 189,261 - 191,555 85,134

Interest Income 131 1,649 - 1,780 2,244

Total Revenues 482,498 897,201 - 1,379,699 1,441,156

EXPENDITURES

Current:

Conservation and Development 3,228 2,941 150 6,319 5,199

Capital Outlay 13,797 1,648,886 - 1,662,683 866,885

Debt Service:

Principal Repayment 140,000 220,000 - 360,000 355,000

Interest Expense 77,502 74,374 - 151,876 149,732

Total Expenditures 234,527 1,946,201 150 2,180,878 1,376,816

Excess (Deficiency) of

Revenues Over Expenditures 247,971 (1,049,000) (150) (801,179) 64,340


Transfer In - - - - 800,000

Transfer Out - - - - (800,000)

Proceeds from Long-Term Debt - - - - 2,500,000

Total Other Financing Sources (Uses) - - - - 2,500,000

Net Change in Fund Balances 247,971 (1,049,000) (150) (801,179) 2,564,340

Fund Balance (Deficit), Beginning (1,513,988) 589,700 (56,844) (981,132) (2,918,883)

Prior Period Adjustment - - - - (626,589)

Fund Balance (Deficit), Beginning, Restated (1,513,988) 589,700 (56,844) (981,132) (3,545,472)

Fund Balance (Deficit), Ending (1,266,017)$ (459,300)$ (56,994)$ (1,782,311)$ (981,132)$



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16

SUMMARY OF TAX INCREMENTAL FINANCING DISTRICTS

Current equalized property valuations associated with the TID Districts as of December 31, 2015 are as follows:

Advances of $623,871 have been recorded in the General

Fund and $729,537 in the Water Utility to reflect costs advanced

on behalf of the Districts.

The intent of the City is to recover these amounts from future

TID surplus funds, if any, prior to termination of the districts.

Unless terminated prior thereto, each TID has a statutory

termination in the year 2022.

On November 10, 2009, the City Council confirmed

Resolution 2009-23, which approved the creation of

Environmental Remediation TIF District No. 1. The District has

been created to assist in the financing of environmental

remediation costs incurred inside the District. In accordance

with State Statutes, the District was able to capture eligible costs

occurring in previous years. These costs totaled $56,994 through

December 31, 2015.

CITY OF MAUSTON

TID No. 2 TID No. 3

Valuations:

Current value 18,368,600$ 28,842,600$

Base 2,684,900 9,184,500

Increment 15,683,700$ 19,658,100$



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17

FINANCIAL HIGHLIGHTS

2015 PROPRIETARY FUNDS

CITY OF MAUSTON


Water

Utility

Sewer

Fund

2015

Totals

2014 Totals

(Memorandum

Only)

OPERATING REVENUES

Charges for Services 897,378$ 1,160,916$ 2,058,294$ 1,958,171$

Other Operating Revenues 27,206 30,918 58,124 87,060

Total Operating Revenues 924,584 1,191,834 2,116,418 2,045,231

OPERATING EXPENSES

Operation and Maintenance 424,516 638,726 1,063,242 991,543

Depreciation 285,300 441,049 726,349 718,330

Taxes 7,460 16,344 23,804 23,537

Total Operating Expenses 717,276 1,096,119 1,813,395 1,733,410

Operating Income (Loss) 207,308 95,715 303,023 311,821

NON-OPERATING REVENUES (EXPENSES)

Interest and Investment Revenue 22,539 30,969 53,508 56,702

Interest Expense (101,286) (216,212) (317,498) (386,406)

Total Non-Operating Revenues (Expenses) (78,747) (185,243) (263,990) (329,704)

Income (Loss) Before Transfers and

Capital Contributions 128,561 (89,528) 39,033 (17,883)

Capital Contributions 13,000 - 13,000 -

Transfers In - Municipal Contribution - - - 159,598

Transfers Out - Tax Equivalent (80,715) - (80,715) (80,715)

Change in Net Position 60,846 (89,528) (28,682) 61,000

Total Net Position - Beginning 7,830,038 9,917,158 17,747,196 17,514,332

Prior Period Adjustment 44,043 45,217 89,260 171,864

Total Net Position - Beginning, restated 7,874,081 9,962,375 17,836,456 17,686,196

Total Net Position - Ending 7,934,927$ 9,872,847$ 17,807,774$ 17,747,196$

Major Funds



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18

CHANGES IN LONG-TERM OBLIGATIONS

The following is a summary of long-term obligations:

CITY OF MAUSTON


General obligation debt limitation totals $9,655,495; debt subject to

limitation totals $3,300,000. The City has approximately 66% of its debt

capacity remaining.

Sewer Fund debt for the 2000 WWTP project is financed by the Wisconsin

Clean Water Fund at 4.2–5.8%. The State of Wisconsin contributes

approximately 56% towards this debt per contractual commitment.

Balance

1/1/2015 Increases Decreases

Balance

12/31/2015

Amounts

Due Within

One Year

Governmental Activities

Bonds and notes payable:

General obligation debt 3,340,000$ -$ 525,000$ 2,815,000$ 545,000$

Bond anticipation note 3,058,721 - - 3,058,721 -

Mauston RDA bonds 475,000 - 50,000 425,000 50,000

Less discount on debt (32,981) - (4,303) (28,678) -

Total bonds and notes

payable 6,840,740 - 570,697 6,270,043 595,000

Other liabilities:

Vested employee benefits 162,221 - 30,095 132,126 -

Unfunded retirement liability 45,427 3,023 - 48,450 -

Total other liabilities 207,648 3,023 30,095 180,576 -

Total governmental

activities - long-term

liabilities 7,048,388$ 3,023$ 600,792$ 6,450,619$ 595,000$

Business-Type Activities

Bonds and notes payable:

General obligation debt 530,000$ -$ 45,000$ 485,000$ 45,000$

Revenue bonds 9,658,435 3,405,000 3,801,356 9,262,079 381,528

Total business-type

activities - long-term

liabilities 10,188,435$ 3,405,000$ 3,846,356$ 9,747,079$ 426,528$



- 30 -



Ordinance No. 2016-1084

ORDINANCE CHANGING ZONING DISTRICT FOR

TAX PARCEL #29-251-258

THE NW CORNER OF THE INTERSECTION OF KENNEDY AND JEFFERSON

STREETS

WHEREAS, the City has received an application to amend the Zoning Map to change

the following described property from Multi-Family Residential-10 (MR-10) to Planned

Business (PB); and

WHEREAS, a public hearing was conducted on this matter by the Plan Commission; and

WHEREAS, the Plan Commission has recommended this zoning change to the Common

Council;

NOW, THEREFORE, on motion duly made and seconded, the Common Council of the

City of Mauston does hereby ordain as follow:

1. The official zoning map of the City of Mauston is hereby amended to change the

zoning for the following described property from Multi-Family Residential-10

(MR-10) to Planned Business (PB) to wit:

Lot Twenty Seven (27) of Assessor’s Plat Number Three (3), City of Mauston,

Juneau County, Wisconsin.

2. The zoning administrator is hereby authorized to make the foregoing changes on

the Official Zoning Map of the City of Mauston.

Introduced and adopted this__________ day of _______________________, 2016.

APPROVED: ATTESTED:

__________________________________ _________________________________

Brian T. McGuire, Mayor Nathan Thiel, City Administrator

Date of Public Hearing:

Date of Plan Commission Recommendation:

Dates of Readings: and

Date of Adoption:

Votes: ayes nays abstentions

Date of Publication:

Proposed Timeline:

Pub Hear-Plan 4/14/16

Council-1st read 4/26/16

2nd

read & adopt 5/10/16

Ordinance 2016-1084 - Page 1 of 1


- 31 -



Supporting Documentation - Page 1 of 4


- 32 -



Supporting Documentation - Page 2 of 4 - sub


- 33 -





- 34 -





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Municipal Court 2015 Statistics - Page 1 of 2


- 36 -



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Municipal Court 2015 Statistics - Page 2 of 2 - sub


- 37 -



Custom Budget Comparison - Detail

Court Revenue and Expenses ACCT

______________________________________________________________________________________________________________________________________________________

2016

Actual BudgetStatus Budget

% of12/31/2015

13:18 PM5/05/2016

2015

Actual 2016Account Number 05/05/2016 Budget

Page:

0.00 0.00 0.00 0.00100-00-45110-000-000 Muni Court Revenue- use 24440 884.68

14,876.80 33,000.00 -18,123.20 45.08100-00-45115-000-000 Muni Court Fees (City) 32,588.64

22,313.89 50,000.00 -27,686.11 44.63100-00-45116-000-000 Muni Court Fines (City) 47,625.71

======================================================================================================================================================

83,000.00Court Revenue 81,099.03 44.81-45,809.31======================================================================================================================================================

37,190.69

======================================================================================================================================================

37,190.69 83,000.00Total Revenues 81,099.03 44.81-45,809.31======================================================================================================================================================

Municipal Court Budget and YTD 2016 - Page 1 of 2


- 38 -



Custom Budget Comparison - Detail

Court Revenue and Expenses ACCT

______________________________________________________________________________________________________________________________________________________

2016

Actual BudgetStatus Budget

% of12/31/2015

23:18 PM5/05/2016

2015

Actual 2016Account Number 05/05/2016 Budget

Page:

7,844.32 20,412.00 12,567.68 38.43100-00-51250-110-000 Judge & Clerk Wage 23,016.47

600.09 1,493.00 892.91 40.19100-00-51250-130-000 FICA/Medicare 1,367.87

264.00 100.00 -164.00 264.00100-00-51250-210-000 Administration 828.00

182.31 600.00 417.69 30.39100-00-51250-224-000 Telephone/Fax 666.51

0.00 400.00 400.00 0.00100-00-51250-290-000 Jail Services 266.00

1,454.07 600.00 -854.07 242.35100-00-51250-310-000 Office Supplies 3,001.31

58.99 100.00 41.01 58.99100-00-51250-321-000 Publication 723.26

1,138.31 1,500.00 361.69 75.89100-00-51250-330-000 Educ/Trng/Travel 2,889.91

6,995.00 7,000.00 5.00 99.93100-00-51250-353-000 Info Tech 8,652.83

0.00 300.00 300.00 0.00100-00-51250-390-000 Miscelleanous 168.00

======================================================================================================================================================

32,505.00Court Expenses 41,580.16 57.0313,967.91======================================================================================================================================================

18,537.09

======================================================================================================================================================

18,537.09 32,505.00Total Expenses 41,580.16 57.0313,967.91======================================================================================================================================================______________________________________________________________________________________________________________________________________________________

31,841.4050,495.0039,518.87 36.9418,653.60Net Totals

Municipal Court Budget and YTD 2016 - Page 2 of 2 - sub


- 39 -



CITY OF MAUSTON Resolution No. 2016-05A

A RESOLUTION AUTHORIZING THE SUBMISSION OF AN APPLICATION

RELATING TO THE CITY OF MAUSTON’S PARTICIPATION IN THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES KNOWLES-NELSON

STEWARDSHIP PROGRAM

WHEREAS, The City of Mauston is interested in developing lands for public outdoor recreation purposes as described in the application; and WHEREAS, financial aid is required to carry out the project; THEREFORE, BE IT RESOLVED, that the City of Mauston has budgeted a sum sufficient to complete the project and HEREBY AUTHORIZES Nathan Thiel, City Administrator to act on behalf of the City of Mauston to:

1. Submit an application to the State of Wisconsin Department of Natural Resources for any financial aid that may be available;

2. Submit reimbursement claims along with necessary supporting documentation within 6 months of project completion date;

3. Submit signed documents; and 4. Take necessary action to undertake, direct and complete the approved project.

BE IT FURTHER RESOLVED that the City of Mauston will comply with state or federal rules for the programs to the general public reasonable hours consistent with the type of facility; and will obtain from the State of Wisconsin Department of Natural Resources or the National Park Service approval in writing before any change is made in the use of the Project site. Adopted this 26th day of April, 2016 City of Mauston Attest /s/ /s/ Brian McGuire, Mayor Nathan R. Thiel, City Administrator I hereby certify that the foregoing resolution was duly adopted by the City Council at a legal meeting on the 26th day of April, 2016 /s/ Nathan Thiel, City Administrator

Resolution # amended to 2016-05A, to avoid duplication of number with the resolution adopted on 4/12/16 with the same number (#2015-05)

Resolution 2016-05A - Page 1 of 1


- 40 -



AGENDA PACKETstreamdownload1.earthchannel.com/ATT/MaustonWI/2016-05/PACK… · AGENDA PACKET COMMON COUNCIL 6:30 PM Tuesday, May 10, 2016 COUNCIL CHAMBERS 303 MANSION STREET 303 Mansion

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