FINANCE COMMITTEE Packet - 5/28/2019CITY OF MUSKEGO
FINANCE COMMITTEE AGENDA
05/28/2019
5:30 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
PUBLIC MEETING NOTICE
APPROVAL OF MINUTES
May 14, 2019
LICENSE APPROVALS
Recommend Approval of Operator Licenses
Recommend Approval of a "Class A" Retail Combo License (Liquor and Fermented
Malt Beverages) for Riiser Fuels, LLC, dba Rstore #71-Jetz, S69 W15461 Janesville
Road, Agent: Sara Rosenberg
Recommend Approval of a Temporary License to Sell Fermented Malt Beverages and
Wine and Class C Dance Hall License for the Muskego Community Festival, Inc. -
August 23, 24 and 25, 2019
VOUCHER APPROVAL
Voucher Report
Utility Vouchers
General Fund Vouchers
Wire Transfers for Debt Service
Wire Transfers for Payroll/Invoice Transmittals
FINANCE DIRECTOR’S REPORT
Annual 2018 and First Quarter 2019
COMMUNICATIONS AND ANY OTHER BUSINESS AS AUTHORIZED BY LAW
ADJOURNMENT
Packet Page 1
Finance Committee Agenda 2
5/28/2019 5:30:00 PM
NOTICE
IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF
THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION
WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL
BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE.
ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED
INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS
SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100.
Packet Page 2
Unapproved
CITY OF MUSKEGO
FINANCE COMMITTEE MINUTES
May 14, 2019
5:30 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Chiaverotti called the meeting to order at 5:30 p.m.
PLEDGE OF ALLEGIANCE
Those present recited the Pledge of Allegiance.
ROLL CALL
Present: Committee Members Alderpersons Kubacki, Hammel and Kapusta as well as
Alderpersons Wolfe, Borgman, Engelhardt and Madden. Also present: City Attorney Warchol,
Public Works and Development Director Kroeger, Finance and Administration Director Mueller,
Finance and Administration Assistant Director Mustapich, Utility Supervisor Kloskowski, IT
Director Loudon and Deputy Clerk Blenski.
PUBLIC MEETING NOTICE
The Deputy Clerk stated that the meeting was noticed in accordance with the open meeting
law.
APPROVAL OF MINUTES – April 9, 2019 and April 23, 2019
Alderperson Kubacki made a motion to approve. Alderperson Hammel seconded;
motion carried.
LICENSE APPROVALS
Recommend Approval of Operator Licenses
Alderperson Kubacki made a motion to recommend approval of an Operator License
for Michelle Hiteman and John Osorio. Alderperson Kapusta seconded; motion
carried.
Recommend Approval of Temporary License to Sell Fermented Malt Beverages and Wine for
Muskego Moose Lodge #1057 for Jammin' on Janesville - June 7, 2019 (Muskego Post Office)
Alderperson Hammel made a motion to recommend approval. Alderperson Kubacki
seconded; motion carried.
Recommend Approval of Amendment to Licensed Premise for Crush Wine Bar to Include
Outdoor Patio Area from 1:00 pm to 11:00 pm
Alderperson Kubacki made a motion to recommend approval. Alderperson Hammel
seconded; motion carried.
Recommend Approval of Outside Dance Permit and Temporary Amendment to Licensed
Premise for Crush Wine Bar for Jammin' on Janesville - June 7, 2019, 4:00 pm to 9:00 pm
Alderperson Kubacki made a motion to recommend approval. Alderperson Kapusta
seconded; motion carried.
Page 1 of 3
May 14, 2019
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Finance Committee Minutes 2
May 14, 2019
Recommend Approval of Outside Dance License for Bass Bay Brewhouse - May 27, 2019,
Noon to 6:00 pm
Alderperson Kapusta made a motion to recommend approval. Alderperson Kubacki
seconded; motion carried.
Recommend Approval of Outside Dance Permit for Tres Locos for Jammin' on Janesville –
June 7, 2019, 5:00 pm to 11:30 pm
Alderperson Kapusta made a motion to recommend approval. Alderperson Hammel
seconded; motion carried.
Recommend Approval of Temporary License to Sell Fermented Malt Beverages and Wine for
Muskego Storm Softball for Jammin' on Janesville - June 7, 2019 (Pop's Kettle Corn)
Alderperson Hammel made a motion to recommend approval. Alderperson Kapusta
seconded; motion carried.
NEW BUSINESS
Recommend Award of Bid for Baylane Drive Reconstruction Project
The following bids were received:
Bidder Total Base Bid
Willkomm Excavating & Grading $2,350,821.00
Super Western $2,167,633.61
Alderperson Kubacki made a motion to recommend that the bid be awarded to Super
Western for a total of $2,167,633.61. Alderperson Kapusta seconded; motion carried.
Recommend Approval of Green Solutions Funding Agreement between the City of Muskego
and Milwaukee Metropolitan Sewerage District for Baylane Drive
Alderperson Hammel made a motion to recommend approval. Alderperson Kubacki
seconded; motion carried.
Recommend Approval of Purchase of The Pellmann Farm LLC Property for Baylane Drive
Green Infrastructure
Alderperson Kubacki made a motion to recommend approval. Alderperson Kapusta
seconded; motion carried.
Recommend Approval of Revised Agreement between the City of Muskego and Component
Brewing Company, LLC to Operate a Beer Garden
Attorney Warchol stated the Agreement was previously approved, but needs to be revised.
The revision eliminates the City receiving a percentage of alcohol sales and replaces it with a
$250 per day rental when the beer garden is open. This is the result of the Wisconsin
Department of Revenue’s interpretation of the Wisconsin State Statutes that a municipality
cannot collect fees based on a percentage of sales by a brewery operating a beer garden.
The City will continue to receive a percentage from the sale of non-alcoholic beverages and
merchandise. Alderperson Kubacki made a motion to recommend approval.
Alderperson Hammel seconded; motion carried.
Recommend Designation of the City's Official Newspaper
Alderperson Kubacki made a motion to recommend approval. Alderperson Hammel
seconded; motion carried.
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May 14, 2019
Packet Page 4
Finance Committee Minutes 3
May 14, 2019
Recommend Approval of The Waters of Lake Denoon Developer's Agreement
Alderperson Kubacki made a motion to recommend approval. Alderperson Kapusta
seconded; motion carried.
VOUCHER APPROVAL
Utility Vouchers
Alderperson Kubacki made a motion to recommend approval of Utility Vouchers in
the amount of $168,231.63. Alderperson Kapusta seconded; motion carried.
Tax Vouchers
Alderperson Kubacki made a motion to recommend approval of Tax Vouchers in the
amount of $3,740.00. Alderperson Hammel seconded; motion carried.
General Fund Vouchers
Alderperson Kubacki made a motion to recommend approval of General Fund
Vouchers in the amount of $953,284.40. Alderperson Kapusta seconded; motion
carried.
Wire Transfers for Payroll/Invoice Transmittals
Alderperson Kubacki made a motion to recommend approval of Wire Transfers for
Payroll/Invoice Transmittals in the amount of $333,293.78. Alderperson Hammel
seconded; motion carried.
ADJOURNMENT
Alderperson Kapusta made a motion to adjourn at 5:41 p.m. Alderperson Kubacki
seconded; motion carried.
Minutes transcribed by Kim Chavie, Assistant Deputy Clerk.
Page 3 of 3
May 14, 2019
Packet Page 5
OPERATOR LICENSE APPROVALS
COMMON COUNCIL – 05/28/2019
Daily Albino
Christine Brock
Brian Calvert
Renee Dugan
Daniel Gordon
Ashlee Knier
Dayna Miller
Mackenzie Peters
Samantha Quail (Temporary)
Amy Riddle
Jimmy Riley
Susan Slatinshek
Jill Stelmaszewski
Kayla Walters-Ketchum
T:\Departments\FinanceAdmin\Clerk\Licenses\Oper Lic Approval Lists\2019
Page 1 of 1
Recommend Approval of Operator Licenses
Packet Page 6
Council Date MAY 28, 2019
Total Vouchers All Funds $868,791.84
Total Voucher Approval
Utility Vouchers (Approve Separately)
Water Vouchers $48,159.68
Water Wire Transfers
Total Water $48,159.68
Sewer Vouchers 2,580.94
Sewer Wire Transfers
Total Sewer $2,580.94
Net Total Utility Vouchers $ 50,740.62
#1 - Utility Voucher Approval
Tax Vouchers - Refunds & Tax Settlements (Approve Separately)
Tax Vouchers $
Tax Void Checks ()**
Total Tax Vouchers $ -
#2 - Tax Voucher Approval
Total General Fund Vouchers (Approve Separately)
General Fund Vouchers $818,016.20
General Fund Void Checks ()**
Total General Fund Vouchers $ 818,016.20
#3 - General Voucher Approval
Big Muskego Lake Vouchers $35.02
Development Fund Vouchers $
Wire transfers (Approve Separately):
Tax Settlements $
Debt Service $1,174,875.00
Payroll/Invoice Transmittals $348,419.01
#4 - Wire Transfers Approval
Void Checks Since Last Report
Check #Amount Check #Amount
Total ***
Total 0.00 *Total ***
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Voucher Report
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 1
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Report Criteria:
Detail report.
Invoices with totals above $0 included.
Paid and unpaid invoices included.
[Report].Description = {<>} "1099 adjustment"
Invoice Detail.Type = {>} "adjustments"
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
ABSOLUTE CONSTRUCTION ENTERPRISES
3771 1 Invoice PD REMODEL/ADDITION 03/29/2019 05/28/2019 636,851.98 519 401.08.91.20.6550
Total ABSOLUTE CONSTRUCTION ENTERPRISES:636,851.98
ADVANCED DISPOSAL - MUSKEGO-C6
C60001580648 1 Invoice REFUSE - APRIL 04/30/2019 05/28/2019 46,891.92 519 205.03.30.00.5820
C60001580648 2 Invoice RECYCLING - APRIL 04/30/2019 05/28/2019 24,695.13 519 205.03.00.00.5820
C60001580648 3 Invoice YARD WASTE - APRIL 04/30/2019 05/28/2019 1,448.06 519 205.03.00.00.6056
Total ADVANCED DISPOSAL - MUSKEGO-C6:73,035.11
AMAZON CAPITAL SERVICES
1611-TWQY-JC 1 Invoice ELECTRONIC MATERIALS 05/07/2019 05/28/2019 16.95 519 100.05.71.03.5711
1HFX-9MWY-D 1 Invoice DVDS 05/07/2019 05/28/2019 50.48 519 100.02.20.01.5701
1J9P-XW36-H 1 Invoice TONER FOR 4700 PRINTER 05/09/2019 05/28/2019 897.97 519 100.01.03.00.5701
1KQ9-JVP3-KC 1 Invoice AV 05/01/2019 05/28/2019 42.94- 519 100.05.71.02.5711
1LTG-VL33-M3 1 Invoice IPAD CASES FOR DPW 05/14/2019 05/28/2019 55.90 519 100.07.01.06.6502
1YT9-7KQ1-QL 1 Invoice USB HUB- BALIFF-COURT 05/14/2019 05/28/2019 6.99 519 100.01.08.00.5504
Total AMAZON CAPITAL SERVICES:985.35
AMERICAN STATE EQUIP INC
W10425 1 Invoice RUBBER TIRE EXCAV BACK UP C 05/08/2019 05/28/2019 1,885.02 519 100.04.51.07.5405
Total AMERICAN STATE EQUIP INC:1,885.02
ARING EQUIPMENT CO., INC
599387 1 Invoice GASKET ASY FOAM TIR SEAL LIP 05/06/2019 05/28/2019 1,317.67 519 100.04.51.07.5405
Total ARING EQUIPMENT CO., INC:1,317.67
AT & T
262279410605/ 1 Invoice ATT MONTHLY CHARGE CENTREX 05/01/2019 05/28/2019 606.60 519 100.01.06.00.5601
Total AT & T:606.60
BAKER & TAYLOR COMPANY
2034523222 1 Invoice PRINT 05/07/2019 05/28/2019 1,028.87 519 100.05.71.01.5711
2034529288 1 Invoice PRINT 05/07/2019 05/28/2019 1,151.45 519 100.05.71.01.5711
2034531838 1 Invoice PRINT 05/07/2019 05/28/2019 584.26 519 100.05.71.01.5711
2034545367 1 Invoice PRINT 05/14/2019 05/28/2019 601.76 519 100.05.71.01.5711
5015499176 1 Invoice PRINT 05/01/2019 05/28/2019 104.78 519 100.05.71.01.5711
5015509093 1 Invoice PRINT 05/08/2019 05/28/2019 63.60 519 100.05.71.01.5711
H622628CM 1 Invoice PRINT - RETURN 04/30/2019 05/28/2019 16.55- 519 100.05.71.01.5711
Total BAKER & TAYLOR COMPANY:3,518.17
BAKER & TAYLOR ENTERTAINMENT
H34055600 1 Invoice AV 05/01/2019 05/28/2019 14.39 519 100.05.71.02.5711
H34445700 1 Invoice AV 05/07/2019 05/28/2019 43.18 519 100.05.71.02.5711
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Voucher Report
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 2
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
H34445701 1 Invoice AV 05/07/2019 05/28/2019 9.35 519 100.05.71.02.5711
H34596500 1 Invoice AV 05/09/2019 05/28/2019 56.79 519 100.05.71.02.5711
H34862190 1 Invoice AV 05/14/2019 05/28/2019 99.26 519 100.05.71.02.5711
H34937530 1 Invoice AV 05/15/2019 05/28/2019 64.77 519 100.05.71.02.5711
H34974430 1 Invoice AV 05/15/2019 05/28/2019 79.17 519 100.05.71.02.5711
H34974431 1 Invoice AV 05/15/2019 05/28/2019 25.19 519 100.05.71.02.5711
Total BAKER & TAYLOR ENTERTAINMENT:392.10
BEARINGS, INC
231615 1 Invoice DOUBLE LIP SPRING 05/06/2019 05/28/2019 19.00 519 100.04.51.07.5405
Total BEARINGS, INC:19.00
BEST BUY
102 1 Invoice PD BUILDING- DISPATCH EQUIPM 05/09/2019 05/28/2019 3,709.94 519 401.08.91.20.6550
Total BEST BUY:3,709.94
BRODART CO.
528313 1 Invoice BOOK JACKET COVERS & VISTAF 04/29/2019 05/28/2019 520.80 519 100.05.71.00.5702
Total BRODART CO.:520.80
CDW GOVERNMENT, INC
SJB8498 1 Invoice PD-DATA ROOM RACK SHELVES 05/16/2019 05/28/2019 1,820.25 519 401.08.91.20.6550
Total CDW GOVERNMENT, INC:1,820.25
CHALLENGE ISLAND
CH052819-RE 1 Invoice CLASS INSTRUCTION CHALLENG 05/20/2019 05/28/2019 720.00 519 100.05.72.18.5110
Total CHALLENGE ISLAND:720.00
CHILDS, CRAIG D PhD S.C.
2348 1 Invoice WRENN EVALUATION 05/11/2019 05/28/2019 3,555.00 519 100.01.06.00.5704
Total CHILDS, CRAIG D PhD S.C.:3,555.00
COMPLETE OFFICE OF WIS
348358 1 Invoice OFFICE SUPPLIES 05/10/2019 05/28/2019 20.27 519 100.01.08.00.5701
351608 1 Invoice AA BATTERIES 05/15/2019 05/28/2019 10.09 519 100.05.71.00.5701
Total COMPLETE OFFICE OF WIS:30.36
DEPT OF NATURAL RESOURCES/ DNR
WU81703 1 Invoice 2019 USER FEES 05/13/2019 05/28/2019 125.00 519 605.56.09.30.5305
Total DEPT OF NATURAL RESOURCES/ DNR:125.00
DEPT OF SAFETY AND PROFESSIONAL SERVICES
502747 1 Invoice ELEVATOR PERMIT 05/09/2019 05/28/2019 50.00 519 100.02.20.01.5415
Total DEPT OF SAFETY AND PROFESSIONAL SERVICES:50.00
DIVERSIFIED BENEFIT SERV INC.
282722 1 Invoice HRA FEES - MAY 2019 05/01/2019 05/28/2019 364.50 519 100.01.06.00.5203
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Voucher Report
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 3
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
Total DIVERSIFIED BENEFIT SERV INC.:364.50
EAGLE MEDIA, INC.
00128165 1 Invoice NEW SQD 4 STRIPING 05/10/2019 05/28/2019 615.00 519 100.07.20.01.6501
00128166 1 Invoice NEW SQD 1 STRIPING 05/17/2019 05/28/2019 615.00 519 100.07.20.01.6501
Total EAGLE MEDIA, INC.:1,230.00
EDWARDS, WILLIAM
ED052819-RE 1 Invoice PROGRAM GUIDE AD SALES 05/01/2019 05/28/2019 35.60 519 100.05.72.10.5820
Total EDWARDS, WILLIAM:35.60
ELECTION SYSTEMS & SOFTWARE
1087913 1 Invoice ELECTION MACHINE MAINT CONT 05/06/2019 05/28/2019 1,383.33 519 100.01.03.00.5704
1087913 2 Invoice ELECTION MACHINE MAINT CONT 05/06/2019 05/28/2019 1,936.67 519 100.00.00.00.1601
Total ELECTION SYSTEMS & SOFTWARE:3,320.00
FAIRCHILD EQUIPMENT
K29794 1 Invoice NYLON EYE 05/13/2019 05/28/2019 23.50 519 100.04.51.07.5405
Total FAIRCHILD EQUIPMENT:23.50
FERGUSON WATERWORKS #1476
0265118-1 1 Invoice 175 5/8" MTRS 05/06/2019 05/28/2019 39,548.25 519 605.00.00.00.1953
Total FERGUSON WATERWORKS #1476:39,548.25
FINDAWAY WORLD LLC
285472 1 Invoice REPLACEMENT 05/07/2019 05/28/2019 19.99 519 100.05.71.00.5774
Total FINDAWAY WORLD LLC:19.99
FIRST BUSINESS
0042/052819 1 Invoice GREASE WELL 13 04/26/2019 05/28/2019 8.98 519 605.53.06.35.5702
0042/052819 2 Invoice SAMPLES 04/26/2019 05/28/2019 61.40 519 605.56.09.23.5865
0042/052819 3 Invoice WOODS RD L/S 04/26/2019 05/28/2019 40.80 519 601.61.61.16.5411
0042/052819 4 Invoice BUMPERS PIERS 04/26/2019 05/28/2019 359.80 519 100.04.51.11.5415
0042/052819 5 Invoice SHOP SUPPLIES 04/26/2019 05/28/2019 97.14 519 601.61.61.15.5415
0042/052819 6 Invoice SHOP SUPPLIES 04/26/2019 05/28/2019 97.14 519 605.54.06.41.5702
0067/052819 1 Invoice AWS- CLOUD SERVICE-MO. CHAR 04/26/2019 05/28/2019 48.46 519 100.01.14.00.5507
0067/052819 2 Invoice COMP. CASE- COM. REPLACEME 04/26/2019 05/28/2019 101.01 519 100.07.01.06.6501
0067/052819 3 Invoice GO DADDY- SSL-EXCHANGE PRO 04/26/2019 05/28/2019 59.99 519 410.08.90.14.6518
0067/052819 4 Invoice FAA STATE TEST-TYLER -DRONE 04/26/2019 05/28/2019 150.00 519 100.01.14.00.5301
0067/052819 5 Invoice PD-ADOBE-MO. DRONE EDITING 04/26/2019 05/28/2019 22.06 519 100.02.20.01.5504
0067/052819 6 Invoice APOLLO -COPIER WASTE TONER 04/26/2019 05/28/2019 41.32 519 605.56.09.23.5510
0067/052819 7 Invoice PD PROJECT-TRANSCIEVERS-FIR 04/26/2019 05/28/2019 64.50 519 401.08.91.20.6550
0083/052819 1 Invoice THROTTLE CABLE FOR BMLD BO 04/26/2019 05/28/2019 35.02 519 250.01.00.00.5735
0083/052819 2 Invoice ENGINE TUNE UP - CITY BOAT 04/26/2019 05/28/2019 292.80 519 215.06.00.00.6008
0286/052819 1 Invoice LEXIS NEXIS 04/26/2019 05/28/2019 289.63 519 100.01.05.00.5506
0662/052819 1 Invoice THUMB DRIVES 04/26/2019 05/28/2019 42.72 519 100.02.20.01.5701
2229/052819 1 Invoice SIGN 04/26/2019 05/28/2019 1.29 519 100.04.51.03.5743
2229/052819 2 Invoice PARK SUPPLIES 04/26/2019 05/28/2019 570.54 519 100.04.51.11.5415
2229/052819 3 Invoice REFUND TAX ON BRACKETS 04/26/2019 05/28/2019 19.76- 519 100.04.51.08.5415
2229/052819 4 Invoice BRACKETS 04/26/2019 05/28/2019 407.26 519 100.04.51.08.5415
2229/052819 5 Invoice CROSS REPAIR KIT 04/26/2019 05/28/2019 25.99 519 100.04.51.07.5405
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Voucher Report
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 4
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
2229/052819 6 Invoice MAILBOX SUPPLIES 04/26/2019 05/28/2019 137.45 519 100.04.51.05.5704
2229/052819 7 Invoice STEEL RACKING 04/26/2019 05/28/2019 1,797.00 519 100.04.51.08.5415
2229/052819 8 Invoice HIP BOOTS 04/26/2019 05/28/2019 71.96 519 100.04.51.01.5225
2965 1 Invoice NOTEBOOKS 04/26/2019 05/28/2019 7.88 519 100.06.18.01.5701
3469/052819 1 Invoice PAPER FOR SRP CALENDARS & D 04/26/2019 05/28/2019 100.33 519 100.05.71.00.5701
3469/052819 2 Invoice FOL - STAFF LUNCHEON LIBRARY 04/26/2019 05/28/2019 252.21 519 100.05.71.00.5752
3871/052819 1 Invoice REPLACEMENT 04/26/2019 05/28/2019 55.83 519 100.05.71.00.5774
3871/052819 2 Invoice ELKE WLA MEMBERSHIP RENEW 04/26/2019 05/28/2019 156.00 519 100.05.71.00.5305
3871/052819 3 Invoice PROGRAMMING SUPPLIES - PAIN 04/26/2019 05/28/2019 48.66 519 100.05.71.00.6062
3905/052819 1 Invoice ELECTRONIC MATERIALS 04/26/2019 05/28/2019 99.88 519 100.05.71.03.5711
3905/052819 2 Invoice FOL YA 04/26/2019 05/28/2019 4.94 519 100.05.71.00.5752
3921/052819 1 Invoice PRESCHOOL CLASS SNACKS 04/26/2019 05/28/2019 9.24 519 100.05.72.16.5702
4273/052819 1 Invoice BAKING SODA/BATTERY EXPLOSI 04/26/2019 05/28/2019 2.76 519 100.02.22.00.5425
4273/052819 2 Invoice AED RECHARGEABLE BATTERY 04/26/2019 05/28/2019 355.75 519 100.05.71.00.5401
4273/052819 3 Invoice AED HEARTSTART SMART PADS 04/26/2019 05/28/2019 161.19 519 100.01.06.00.5704
4273/052819 4 Invoice BOTTLED WATER 04/26/2019 05/28/2019 10.00 519 100.01.06.00.5704
4273/052819 5 Invoice DYNAREX COLD PACKS 04/26/2019 05/28/2019 30.75 519 100.05.71.00.5701
4273/052819 6 Invoice LIGHTING POLICE GUN RANGE 04/26/2019 05/28/2019 119.84 519 100.02.20.01.6023
4273/052819 7 Invoice SODA FOR VENDING MACHINE 04/26/2019 05/28/2019 14.24 519 100.01.06.00.5702
5731/052819 1 Invoice EXTERNAL CD DRIVE/THUMB DRI 04/26/2019 05/28/2019 149.98 519 100.02.25.00.5704
7106/052819 1 Invoice JOHNSON EMD COURSE/ONDRIC 04/26/2019 05/28/2019 465.00 519 100.02.20.01.5301
9960/052819 1 Invoice MTAW SPRING CONFERENCE - JE 04/26/2019 05/28/2019 180.00 519 100.01.03.00.5303
9978/052819 1 Invoice VINEGAR - KEURIG CLEANING 04/26/2019 05/28/2019 5.28 519 100.01.06.00.5704
9986/052819 1 Invoice HOTEL FOR LESLIE - COURT CLE 04/26/2019 05/28/2019 82.00 519 100.01.08.00.5303
9986/052819 2 Invoice TONER FOR COURT OFFICE 04/26/2019 05/28/2019 195.00 519 100.01.08.00.5701
9994/052819 1 Invoice WESTPHAL TRAINING/CONFEREN 04/26/2019 05/28/2019 164.00 519 100.02.20.01.5301
Total FIRST BUSINESS:7,475.26
FRANK ARMSTRONG ENTERPRISE INC
cmfs4164 1 Invoice BASKETBALL COURT PAINTING - 05/14/2019 05/28/2019 490.00 519 202.08.94.74.6538
cmfs4164 2 Invoice BASKETBALL COURT PAINTING - 05/14/2019 05/28/2019 490.00 519 202.08.94.74.6586
cmfs4165 1 Invoice RESTRORATION OF LIONS PARK 05/14/2019 05/28/2019 1,585.00 519 202.08.94.74.6581
Total FRANK ARMSTRONG ENTERPRISE INC:2,565.00
GALLS, LLC,-DBA RED THE UNIFORM TAILOR
BC0822676 1 Invoice PETZ UNIFORMS 04/22/2019 05/28/2019 85.90 519 100.02.20.01.5151
BC0823677 1 Invoice RAKERS UNIFORMS 04/23/2019 05/28/2019 85.90 519 100.02.20.01.5151
BC0826203 1 Invoice SPEICH UNIFORMS 04/25/2019 05/28/2019 117.95 519 100.02.20.01.5151
BC0826208 1 Invoice MONREAL REPLACEMENT SHIRT 04/25/2019 05/28/2019 27.25 519 100.02.20.01.5151
Total GALLS, LLC,-DBA RED THE UNIFORM TAILOR:317.00
GRAEF INC
0102993 1 Invoice GENERAL ENGINEERING SERVIC 04/17/2019 05/28/2019 5,616.11 519 100.04.19.00.5815
0103000 1 Invoice PRAIRIE MEADOW STORMWATER 04/17/2019 05/28/2019 1,034.75 519 100.04.19.00.5815
0103016 1 Invoice MCI METRO FIBER OPTIC 04/17/2019 05/28/2019 259.88 519 100.04.19.00.5815
0103142 1 Invoice BAY LANE AT&T REVIEW 04/22/2019 05/28/2019 612.50 519 410.08.91.19.6504
0103325 1 Invoice MNSD FIBER OPTIC REVIEW 04/30/2019 05/28/2019 58.13 519 507.00.00.00.2732
0103325 2 Invoice RACINE AVE & MARTIN DR TRAIL 04/30/2019 05/28/2019 504.00 519 202.08.94.74.6573
0103325 3 Invoice BAY LANE RECONSTRUCTION 04/30/2019 05/28/2019 5,751.64 519 410.08.91.19.6504
Total GRAEF INC:13,837.01
HUMPHREY SERVICE PARTS
1107689 1 Invoice TRK 11 05/14/2019 05/28/2019 54.86 519 100.04.51.07.5405
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Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
Total HUMPHREY SERVICE PARTS:54.86
INDUSTRIAL CONTROLS DIST LLC
7214384 1 Invoice LOOMIS L/S GENERATOR 05/09/2019 05/28/2019 678.33 519 601.61.61.15.5415
Total INDUSTRIAL CONTROLS DIST LLC:678.33
INGERSOLL LIGHTING
118325 1 Invoice LIBRARY MAINTENANCE 05/14/2019 05/28/2019 1,323.00 519 100.05.71.00.5415
Total INGERSOLL LIGHTING:1,323.00
JOERS, STACI
JO052819-RE 1 Invoice CLASS INSTRUCTION COOKING 04/12/2019 05/28/2019 96.00 519 100.05.72.18.5110
JO052819-RE 1 Invoice CLASS INSTRUCTION COOKING 03/21/2019 05/28/2019 112.00 519 100.05.72.18.5110
JO052819-RE 1 Invoice CLASS INSTRUCTION - COOKING 05/09/2019 05/28/2019 112.00 519 100.05.72.18.5110
Total JOERS, STACI:320.00
JOHN PAUL'S
553828 1 Invoice SQD 5 BEARINGS 05/14/2019 05/28/2019 106.59 519 100.02.20.01.5405
Total JOHN PAUL'S:106.59
JUMP BUNCH OF WAUKESHA-LAKE COUNTRY
JU052819-LIB 1 Invoice JUMPBUNCH SRP 05/16/2019 05/28/2019 800.00 519 100.05.71.00.6062
Total JUMP BUNCH OF WAUKESHA-LAKE COUNTRY:800.00
KAEREK BUILDERS INC
KA052819-DD 1 Invoice HARTFORD LAND DEV CSM #892 05/09/2019 05/28/2019 80.00 519 507.00.00.00.2731
Total KAEREK BUILDERS INC:80.00
KENOSHA JOINT SRV.
17112 1 Invoice WARRANT - DANIELLE NICHOLS 05/20/2019 05/28/2019 167.17 519 100.01.08.00.4272
Total KENOSHA JOINT SRV.:167.17
LEGACY RECYCLING
1703 1 Invoice EMERALD PARK LANDFILL MARC 04/30/2019 05/28/2019 1,385.77 519 205.03.00.00.5820
1713 1 Invoice EMERALD PARK LANDFILL APRIL 05/15/2019 05/28/2019 1,975.49 519 205.03.00.00.5820
Total LEGACY RECYCLING:3,361.26
LWMMI
WM006725101 1 Invoice PERSONAL PROPERTY CLAIM 05/21/2019 05/28/2019 1,684.90 519 100.01.06.00.6108
Total LWMMI:1,684.90
M.W. MARINE
432159 1 Invoice HELIX INSTALLATION 04/30/2019 05/28/2019 465.37 519 100.02.20.01.5115
Total M.W. MARINE:465.37
MENARDS
60021 1 Invoice SUPPLIES 04/03/2019 05/28/2019 52.94 519 215.06.00.00.5704
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Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
62260 1 Invoice SUPPLIES 05/06/2019 05/28/2019 74.50 519 215.06.00.00.6008
Total MENARDS:127.44
MICROMARKETING LLC
768165 1 Invoice AV 04/30/2019 05/28/2019 35.00 519 100.05.71.02.5711
768623 1 Invoice AV 05/02/2019 05/28/2019 35.00 519 100.05.71.02.5711
769773 1 Invoice AV 05/09/2019 05/28/2019 71.98 519 100.05.71.02.5711
769803 1 Invoice AV 05/09/2019 05/28/2019 255.46 519 100.05.71.02.5711
770368 1 Invoice AV 05/14/2019 05/28/2019 74.98 519 100.05.71.02.5711
Total MICROMARKETING LLC:472.42
MIDWEST TAPE
97390618 1 Invoice AV 05/14/2019 05/28/2019 74.98 519 100.05.71.02.5711
Total MIDWEST TAPE:74.98
NAPA AUTO PARTS
5266-246651 1 Invoice SQD 6 HEADLAMP BULBS 05/08/2019 05/28/2019 14.34 519 100.02.20.01.5405
5266-247079 1 Invoice STRAW CHOPPER 05/14/2019 05/28/2019 34.97 519 100.04.51.07.5405
Total NAPA AUTO PARTS:49.31
NATIONAL ELEVATOR INSPECTION SERVICE INC
0349213 1 Invoice ELEVATOR INSPECTION 05/06/2019 05/28/2019 88.00 519 100.02.20.01.5415
0349500 1 Invoice ELEVATOR INSPECTION - PD 05/07/2019 05/28/2019 88.00 519 100.02.20.01.5415
Total NATIONAL ELEVATOR INSPECTION SERVICE INC:176.00
NATL ASSC SCHOOL RES OFFICERS
NA052819-HE 1 Invoice HENDRICKSON SRO RENEWAL 05/21/2019 05/28/2019 40.00 519 100.02.20.01.5305
NA052819-LA 1 Invoice LANGE SRO MEMERSHIP DUES 05/21/2019 05/28/2019 40.00 519 100.02.20.01.5305
Total NATL ASSC SCHOOL RES OFFICERS :80.00
NAVIANT
0137985-IN 1 Invoice ONBASE- CHARGE 05/03/2019 05/28/2019 1,450.00 519 209.01.00.00.6050
Total NAVIANT:1,450.00
OTTO PAAP CO., INC.
135421 1 Invoice FILTERS AND SWITCHES 05/07/2019 05/28/2019 199.23 519 100.04.51.11.5405
135732 1 Invoice PUSH MOWER 05/15/2019 05/28/2019 38.07 519 100.04.51.11.5405
Total OTTO PAAP CO., INC.:237.30
PARTSMASTER
23415096 1 Invoice DRILL BIT 05/02/2019 05/28/2019 115.97 519 100.04.51.11.5731
Total PARTSMASTER:115.97
PINKY ELECTRIC INC.
3170 1 Invoice PINKINY- ELECTRIC IN PARK FOR 05/01/2019 05/28/2019 1,812.00 519 410.08.90.14.6523
3172 1 Invoice PINKINY- ELECTRIC IN PARK FOR 05/01/2019 05/28/2019 2,558.00 519 410.08.90.14.6523
Total PINKY ELECTRIC INC.:4,370.00
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 7
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
POW ERS, MARK
PO052819-CO 1 Invoice SUB FOR JUDGE 05/15/2019 05/28/2019 100.00 519 100.01.08.00.4269
Total POWERS, MARK:100.00
PROHEALTH CARE
201904-0 1 Invoice BLOOD DRAWS 04/30/2019 05/28/2019 70.00 519 100.02.20.01.5722
Total PROHEALTH CARE:70.00
PROHEALTH OCCUPATIONAL HEALTH
298693 1 Invoice SPEICH PHYSICAL 05/01/2019 05/28/2019 103.00 519 100.02.20.01.5845
298768 1 Invoice WEINKAUF BLOOD 05/01/2019 05/28/2019 43.00 519 100.02.20.01.5845
Total PROHEALTH OCCUPATIONAL HEALTH:146.00
PROVEN POWER INC
02-298588 1 Invoice ROCKET SWITCH FLANGE NUT 05/09/2019 05/28/2019 72.52 519 100.04.51.07.5405
02-299219 1 Invoice HANDLE BAR SPRK PLUG 05/13/2019 05/28/2019 167.11 519 100.04.51.04.5744
02-299386 1 Invoice EMERGENCY AUGER 05/14/2019 05/28/2019 7,800.00 519 410.08.93.51.6518
Total PROVEN POWER INC:8,039.63
QUALITY AWARDS LLC
29099 1 Invoice NAME TAGS 05/07/2019 05/28/2019 34.96 519 100.05.71.00.5701
Total QUALITY AWARDS LLC:34.96
RELIANCE STANDARD LIFE INS CO
VPL302974/05 1 Invoice LIFE INSURANCE PREMIUMS MAY 04/16/2019 05/28/2019 587.55 519 100.00.00.00.2246
Total RELIANCE STANDARD LIFE INS CO:587.55
ROBINETTE, TEANA
28097 1 Invoice CLASS REFUND PRO-RATION 05/14/2019 05/28/2019 40.00 519 100.05.72.13.4318
Total ROBINETTE, TEANA:40.00
ROLYAN BUOYS
432159 1 Invoice BUOY WRAPPER BANDS 05/07/2019 05/28/2019 469.80 519 100.02.20.01.5115
Total ROLYAN BUOYS:469.80
SOFT WATER INC
1191151/05281 1 Invoice KURTH PARK INSTALL 04/23/2019 05/28/2019 1,895.00 519 202.08.94.74.6575
Total SOFT WATER INC:1,895.00
SOMAR TEK LLC/ ENTERPRISES
101463 1 Invoice SANDRETTI REPLACEMENT FLAS 05/16/2019 05/28/2019 23.79 519 100.02.20.01.5151
Total SOMAR TEK LLC/ ENTERPRISES:23.79
STATE OF WISCONSIN
115-000001257 1 Invoice WEIGHTS & MEASURES INSPECTI 04/30/2019 05/28/2019 5,200.00 519 100.02.22.00.5820
Total STATE OF WISCONSIN:5,200.00
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 8
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
STEPHENS, CONSTANCE
27663/052819 1 Invoice CLASS CANCELLATION REFUND 05/15/2019 05/28/2019 8.50 519 100.05.72.13.4318
Total STEPHENS, CONSTANCE:8.50
TAPCO INC.
CM12564 1 Invoice CREDIT FOR SIGNS 05/20/2019 05/28/2019 450.00- 519 100.04.51.03.5743
I618360 1 Invoice SIGN PARTS 10/23/2018 05/28/2019 492.00 519 100.04.51.03.5743
Total TAPCO INC.:42.00
THE SHERWIN WILLIAMS CO
5758-5 1 Invoice 200 GLASS BEADS @ 23.85 05/01/2019 05/28/2019 4,770.00 519 100.04.51.02.5742
Total THE SHERWIN WILLIAMS CO:4,770.00
TIAA COMMERCIAL FINANCE, INC.
6193273 1 Invoice 6/1/19-6/30/19 STAFF PRINTER LE 05/10/2019 05/28/2019 336.55 519 100.05.71.00.5401
Total TIAA COMMERCIAL FINANCE, INC.:336.55
TIME WARNER CABLE
063003301043 1 Invoice INTERNET 04/29/19-05/28/19 04/30/2019 05/28/2019 99.88 519 100.05.71.00.5505
Total TIME WARNER CABLE:99.88
TYLER TECHNOLOGIES, INC
060-10233 1 Invoice ASSESSMENT SERVICES #3 05/07/2019 05/28/2019 5,900.00 519 100.01.04.00.5801
Total TYLER TECHNOLOGIES, INC:5,900.00
U.S. CELLULAR
0307473941 1 Invoice MONTHLY CHARGE-PLANNING 04/28/2019 05/28/2019 10.00 519 100.06.18.01.5601
0307473941 2 Invoice MONTHLY CHARGE-POLICE 04/28/2019 05/28/2019 840.37 519 100.02.20.01.5604
0307473941 3 Invoice MONTHLY CHARGE-WATER SCAD 04/28/2019 05/28/2019 70.00 519 605.56.09.21.5607
0307473941 4 Invoice MONTHLY CHARGE-SEWER SCAD 04/28/2019 05/28/2019 70.00 519 601.61.63.42.5606
0307473941 5 Invoice MONTHLY CHARGE-IS 04/28/2019 05/28/2019 30.00 519 100.01.14.00.5601
0307473941 6 Invoice MONTHLY CHARGE-ENGINEERIN 04/28/2019 05/28/2019 10.00 519 100.04.19.00.5601
0307473941 7 Invoice MONTHLY CHARGE-LIBRARY 04/28/2019 05/28/2019 10.00 519 100.05.71.00.5602
0307473941 8 Invoice MONTHLY CHARGE-FINANCE 04/28/2019 05/28/2019 10.00 519 100.01.03.00.5601
0307473941 9 Invoice MONTHLY CHARGE-DPW 04/28/2019 05/28/2019 70.00 519 100.01.03.00.5601
0307473941 10 Invoice 2 NEW IPADS DPW 04/28/2019 05/28/2019 868.00 519 100.07.01.06.6502
Total U.S. CELLULAR:1,988.37
USA FIRE PROTECTION
1046-f007700 1 Invoice FEB '19 - FIRE PROTECTION SPRI 03/31/2019 05/28/2019 2,980.00 519 100.05.71.00.5415
1046-F009062 1 Invoice FIRE PROTECTION REPAIR - LIBR 04/30/2019 05/28/2019 2,343.00 519 100.05.71.00.5415
1046-F009761 1 Invoice EF RECHARGE FIRE SYSTEM 05/08/2019 05/28/2019 108.00 519 100.02.20.01.5415
Total USA FIRE PROTECTION:5,431.00
VERIZON WIRELESS
9829832024 1 Invoice MONTHLY CHARGE-PD 05/10/2019 05/28/2019 40.01 519 100.02.20.01.5604
9829832024 2 Invoice MONTHLY CHARGE- IS 05/10/2019 05/28/2019 40.01 519 100.01.14.00.5601
Total VERIZON WIRELESS:80.02
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CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 9
Report dates: 5/15/2019-5/28/2019 May 23, 2019 10:51AM
Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number
VON BRIESEN & ROPER S.C.
286803 1 Invoice ATTORNEY FEES 05/07/2019 05/28/2019 1,677.50 519 100.01.05.00.5805
Total VON BRIESEN & ROPER S.C.:1,677.50
WE ENERGIES
0000-020-351/ 1 Invoice 3/19 WELLS GROUP 04/22/2019 05/28/2019 8,207.59 519 605.52.06.22.5910
3665-286-012/ 1 Invoice STREET LIGHTING 05/03/2019 05/28/2019 7,492.88 519 100.04.51.06.5910
3836-104-158/ 1 Invoice 4/19 GROUPD L/S 05/02/2019 05/28/2019 1,416.50 519 601.61.61.20.5910
Total WE ENERGIES:17,116.97
WIND LAKE AUTO PARTS
1975/052819 1 Invoice TRK SUPPLIES 04/30/2019 05/28/2019 369.05 519 100.04.51.07.5405
1975/052819 2 Invoice BOAT 04/30/2019 05/28/2019 13.74 519 215.06.00.00.6008
1975/052819 3 Invoice TRK 26 04/30/2019 05/28/2019 7.69 519 601.61.61.21.5306
1975/052819 4 Invoice SHOP JACK 04/30/2019 05/28/2019 225.53 519 601.61.61.15.5415
1975/052819 5 Invoice MOWER 04/30/2019 05/28/2019 44.95 519 601.61.61.15.5415
Total WIND LAKE AUTO PARTS:660.96
Grand Totals: 868,791.84
Report Criteria:
Detail report.
Invoices with totals above $0 included.
Paid and unpaid invoices included.
[Report].Description = {<>} "1099 adjustment"
Invoice Detail.Type = {>} "adjustments"
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OVER ->
Finance & Administration Department
Sharon Mueller
Finance & Administration Director
Finance & Administration Department Quarterly Report
May 28th, 2019, Finance Committee Meeting
Major Projects and Activities being worked on within the Finance & Administration Department:
2018 Tax Roll/Rates/Bills – As approved through the budget process, the City tax rate increased slightly by $0.09 from
$4.41 to $4.50 per $1,000 assessed value. Approximately 23% of taxpayers opt for the installment plan, of which final
payments are due July 31st.
2018 Audit (Operating, Special Revenue, Capital, BML, Sewer & Water Utility) – Fieldwork began on May 6th
and was completed by May 10th. For compliance purposes, the 2018 Financial Statements incorporated the new GASB
(Governmental Accounting Standards Board) Statement #75; which requires reporting of postemployment benefits
associated with Life Insurance. The State Financial Report (Form C) was completed and submitted to the Wisconsin
Department of Revenue on a timely basis. Failure to submit this report by the due date will result in State Transportation
Aid reductions. First draft financial statements are also complete and currently under audit review. Following will be
preparation of the Management Discussion and Analysis (MD&A) for finalization of the City Financial Statement
document. The audit summary presentation will take place at an upcoming Finance meeting for Committee review.
Preliminary results for all City funds have continued to remain positive.
2018 Workers Compensation Audit – Audit took place on February 27th, resulting in a $30,484 credit to the City.
2018 Budget Amendments – As in prior years, due to proper budgetary control being exercised at the General fund
level, it appears no amendments will be required which will save the City in publishing costs as well as Committee,
Council and staff time. This will be finalized once Baker Tilly has completed their review.
Budgets – The tentative 2020 Budget Goals and Timeline will be reviewed at the May 28th Committee of the Whole
meeting. Finance and Administrative staff will concurrently begin working with the Mayor and Department Heads in
preparation of the proposed Operating, Debt Service, Special Revenues, Water and Sewer Utilities and Big Muskego
Lake budgets.
Investments/Financial Status – Rates have continued to rise in the Certificate of Deposit Account Registry Service
Network (CDARS) and new Expanded FDIC Insurance Account resulting in an annual increase of $200,000+ over the
prior year.
Financing/Debt Issuance – As authorized by Council on March 12th, 2019, the 2011 Water Utility Revenue Bond has
been redeemed, eliminating the need for a separate reserve fund and supplemental audit schedules. Long-term
projections and financing options are under review for the anticipated 2020 Capital Budget projects.
Wisconsin Revolving Loan Fund Semi-Annual Report Certification – As directed by the Department of Revenue,
staff has begun to proceed with the ‘Close-out’ Program of this Fund. More information will follow.
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Annual 2018 and First Quarter 2019
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FINANCE & ADMIN. DIRECTOR’S REPORT 05/28/19
PAGE 2
2
Payroll/Benefit Administration –
Employee W-2 Wage and Tax Statements were reconciled and distributed on December 28th, 2018. Annual
State, Federal and Retirement reports were completed well before the due date with no adjustments to report.
1st Quarter Federal and State payroll tax reports were reconciled and submitted to the IRS and DOR.
The City Wellness Program Health Risk Assessment took place the week of May 13th. Final assessment and
participation reports will follow.
Health insurance rate renewal information as well as other employee benefit options were presented and
reviewed at the May 14th Committee of the Whole meeting. Unanimous Committee directive was to keep the
WPS health insurance program status quo and proceed with the 2% premium increase renewal.
Staff preparation is underway for the upcoming Police Association Agreement negotiations.
4th & 1st Quarter Utility Bills – Billings and collections processed in a timely manner. However, a few minor
complications occurred due to the service transition. In response, the City received a discount for the prior printing
delays. Staff is continuing to monitor the situation; and should any further problems develop a new vendor will be
under consideration.
Board of Review – Meeting dates for property owners who wish to appeal their assessment/revaluation have been set.
The initial meeting to call the BOR into session took place on May 14th, with adjournment scheduled for July 17th.
Agenda items include selection of a Vice Chairman, review of policies and establishing dates for future meetings. Open
book assessment examination will commence on June 17th and end on June 21st.
Licensing – Staff has begun the process of preparing and issuing various licenses and permits, including liquor and
fireworks.
Other Projects – Final phase implementation of Agenda/Document Management Workflow; reviewing on-line
payment process and fees; and Employment Policy Handbook updates.
1st Quarter, 2019 General Fund Operating Results and 2018 Annual Results – See attached and below.
The attached worksheets recap the City’s General Fund operating results for the first quarter ending March 31st, 2019.
Net revenues over expenditures reflect a ($99,089) decrease over the prior year due to overtime expenditures within the
public works department resulting from inclement weather.
As compared to the budget, revenue results typically include significant variances within each category either because
of economic factors or the timing of funds received and will become more proportionate with the budget by the 2nd and
3rd quarters. The expenditures also vary due to seasonal events or the timing of transactions such as with recreational
program activity, hydrant rental, vehicle replacements and road program costs. Total expenditures under
budget amounted to (-) 77.02%, which is a slight improvement of 1.35% over the prior year.
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Annual 2018 and First Quarter 2019
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March 31, 2019
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,748,148 $10,740,383 -$7,765 -0.07%
Intergovernmental $1,926,006 $272,975 -$1,653,031 -85.83%
Licenses and Permits $865,195 $90,661 -$774,534 -89.52%
Fines, Forfeits and Penalties $300,000 $79,739 -$220,261 -73.42%
Public Charges for Services $686,752 $47,659 -$639,093 -93.06%
Intergov. Charges for Services $157,500 $1,124 -$156,376 -99.29%
Miscellaneous $292,485 $275,914 -$16,571 -5.67%
Other Financing Sources $560,000 $0 -$560,000 -100.00%
Interdepartmental $246,600 $17,635 -$228,965 -92.85%
Total Revenue
$15,782,686 $11,526,090 ($4,256,596) -26.97%
2019 Budget Quarter 1 Results: REVENUES
General Fund -
Annual Operating Results
93%
2%1%
1%1%
0%
2%
0%
0%
Taxes
Intergovernmental
Licenses and Permits
Fines, Forfeits and Penalties
Public Charges for Services
Intergov. Charges for Services
Miscellaneous
Other Financing Sources
Interdepartmental
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Annual 2018 and First Quarter 2019
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March 31, 2019
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $195,252 $56,946 -$138,305 -70.83%
Finance & Administration $537,173 $128,689 -$408,484 -76.04%
Assessor $99,200 $7,932 -$91,268 -92.00%
Attorney $134,214 $28,332 -$105,882 -78.89%
Non-Departmental $592,763 $234,024 -$358,739 -60.52%
Municipal Court $215,535 $54,831 -$160,703 -74.56%
Building Maintenance $196,530 $38,751 -$157,780 -80.28%
Information Technology $338,800 $106,484 -$232,315 -68.57%
Bank Service Charges $15,000 $876 -$14,124 -94.16%
Total $2,324,467 $656,866 -$1,667,601 -71.74%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $5,141,332 $1,282,939 -$3,858,393 -75.05%
Police - Dispatch & Clerical $746,547 $160,489 -$586,058 -78.50%
Volunteer Fire $825,868 $116,250 -$709,618 -85.92%
Non-Departmental $20,504 $15,590 -$4,914 -23.97%
Building Inspection $353,458 $33,071 -$320,388 -90.64%
Total $7,087,710 $1,608,339 -$5,479,371 -77.31%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,581 $3,581 $0 0.00%
Public Safety Supplies & Expenses $125 $37 -$88 -70.63%
Total $3,706 $3,618 -$88 -2.38%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $237,480 $54,170 -$183,310 -77.19%
Public Works $2,632,074 $806,734 -$1,825,340 -69.35%
Total $2,869,554 $860,904 -$2,008,650 -70.00%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $59,000 $8,874 -$50,126 -84.96%
Library $1,302,360 $304,994 -$997,366 -76.58%
Parks $10,725 $3,790 -$6,935 -64.66%
Recreation $512,325 $79,825 -$432,499 -84.42%
Total $1,884,409 $397,483 -$1,486,926 -78.91%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $424,340 $91,734 -$332,606 -78.38%
Total $424,340 $91,734 -$332,606 -78.38%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $0 -$18,000 -100.00%
Server/Host Replacements $10,000 $3,426 -$6,574 -65.74%
Social Media Archive $4,500 $3,828 -$672 -14.93%
Police Vehicle Replacements $106,000 $0 -$106,000 -100.00%
Road Program $720,000 $0 -$720,000 -100.00%
Public Works Vehicle Replacements $200,000 $0 -$200,000 -100.00%
Contingency $80,000 $0 -$80,000 -100.00%
Trf to Comp Abs from GF $50,000 $0 -$50,000 -100.00%
Total $1,188,500 $7,254 -$1,181,246 -99.39%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$15,782,686 $3,626,197 ($12,156,489)-77.02%
2019 Budget Quarter 1 Results: EXPENDITURES
General Fund -
Annual Operating Results
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Budget Actual
18%
44%0%
24%
11%3%0%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
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Annual 2018 and First Quarter 2019
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March 31, 2019
2019 2018 Comparison Revenues vs. Expenditures
Total Revenues $11,526,090 $11,414,276 $111,814
Total Expenditures $3,626,197 $3,415,294 $210,903
Total
Surplus/(Deficit)
$7,899,894 $7,998,982 ($99,089)
General Fund -
Annual Operating Results
Quarter 1 Budget Results - 2019 vs. 2018
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2019 2018
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Annual 2018 and First Quarter 2019
Packet Page 21
CITY OF MUSKEGO
FINANCE & ADMINISTRATION DEPARTMENT
W182 S8200 Racine Avenue, Muskego, WI 53150
M E M O R A N D U M
TO: Finance Committee and Common Council
FROM: Sharon Mueller, Director of Finance & Administration
DATE: May 28th, 2019
RE: 2018 Annual Operating Results (Preliminary)
______________________________________________________________________________
The attached worksheets recap the City’s annual operating results for the General Operating Fund. As
of December 31st, 2018, revenues exceeded expenditures by $560,209. The following listing is an
itemization of accounts contributing to the unanticipated budget surplus:
$ – Over/(Under) Budget
Revenues = $107,550 Under Budget –
$( 30,801) – Licenses & Permits (building, plan & engineer inspections)
$ 8,564 – Commercial Revenues (interest allocation to other funds)
$( 57,029) – Other Financing Sources (Water Utility tax equivalent)
$ 109,189 – Intergovernmental (Transportation Aids & Grants)
$(134,435) – Interdepartmental (Due to Surplus, cost recovery unnecessary)
$( 3,038) – Public Charges (Net Taxes & Charges for Services)
Expenditures = $(667,759) Under Budget –
$(163,890) – Personnel Expenditures (various resignations/retirements)
$(216,579) – Health Insurance (experience, rate renewal & vacancies)
$( 54,611) – Fuel, Gas & Electric (rates remained status quo)
$( 8,912) – Bank Service Charges (new investment fee reduction)
$(223,767) – Contingency (use not required)
As noted above, the results in the attached worksheet have undergone a preliminary audit but are subject
to change until final reporting.
Should you have any questions, please contact me at (262) 679-5622. Thank you.
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Annual 2018 and First Quarter 2019
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December 31, 2018
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,548,898 $10,544,565 -$4,333 -0.04%
Intergovernmental $1,937,646 $2,046,835 $109,189 5.64%
Licenses and Permits $804,995 $774,194 -$30,801 -3.83%
Fines, Forfeits and Penalties $310,000 $296,060 -$13,940 -4.50%
Public Charges for Services $726,204 $740,382 $14,178 1.95%
Intergov. Charges for Services $156,000 $156,703 $703 0.45%
Miscellaneous $260,570 $269,134 $8,564 3.29%
Other Financing Sources $570,000 $513,325 -$56,675 -9.94%
Interdepartmental $233,350 $98,915 -$134,435 -57.61%
Total Revenue
$15,547,663 $15,440,113 ($107,550) -0.69%
2018 Budget Annual Results: REVENUES
General Fund -
Annual Operating Results
68%
13%5%
2%5%
1%
2%3%
1%
Taxes
Intergovernmental
Licenses and Permits
Fines, Forfeits and Penalties
Public Charges for Services
Intergov. Charges for Services
Miscellaneous
Other Financing Sources
Interdepartmental
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Annual 2018 and First Quarter 2019
Packet Page 23
December 31, 2018
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $193,437 $187,950 -$5,487 -2.84%
Finance & Administration $546,912 $545,118 -$1,794 -0.33%
Assessor $119,700 $100,228 -$19,472 -16.27%
Attorney $139,798 $123,093 -$16,705 -11.95%
Non-Departmental $607,716 $577,089 -$30,627 -5.04%
Municipal Court $209,535 $189,344 -$20,191 -9.64%
Building Maintenance $194,149 $204,181 $10,032 5.17%
Information Technology $321,412 $293,447 -$27,965 -8.70%
Bank Service Charges $19,000 $10,088 -$8,912 -46.91%
Total $2,351,659 $2,230,537 -$121,122 -5.15%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $5,078,207 $4,859,807 -$218,400 -4.30%
Police - Dispatch & Clerical $712,850 $654,415 -$58,435 -8.20%
Volunteer Fire $793,838 $794,688 $850 0.11%
Non-Departmental $19,910 $20,504 $594 2.98%
Building Inspection $299,676 $274,767 -$24,909 -8.31%
Total $6,904,481 $6,604,181 -$300,300 -4.35%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,600 $3,581 -$19 -0.53%
Public Safety Supplies & Expenses $100 $190 $90 90.36%
Total $3,700 $3,771 $71 1.93%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $223,948 $231,505 $7,557 3.37%
Public Works $2,515,908 $2,596,127 $80,219 3.19%
Total $2,739,856 $2,827,632 $87,776 3.20%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $59,000 $54,381 -$4,619 -7.83%
Library $1,251,732 $1,174,602 -$77,130 -6.16%
Parks $14,845 $14,644 -$201 -1.35%
Recreation $546,287 $488,556 -$57,731 -10.57%
Total $1,871,864 $1,732,182 -$139,681 -7.46%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $402,836 $368,474 -$34,362 -8.53%
Total $402,836 $368,474 -$34,362 -8.53%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $17,851 -$149 -0.83%
Server/Host Replacements $15,000 $14,718 -$282 -1.88%
Social Media Archive $4,000 $3,833 -$167 -4.18%
Police Vehicle Replacements $45,000 $48,777 $3,777 8.39%
Road Program $730,000 $734,547 $4,547 0.62%
Public Works Vehicle Replacements $187,500 $184,849 -$2,652 -1.41%
Contingency $223,767 $0 -$223,767 -100.00%
Trf to Comp Abs from GF $50,000 $108,550 $58,550 117.10%
Total $1,273,267 $1,113,125 -$160,142 -12.58%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$15,547,663 $14,879,904 ($667,759)-4.29%
2018 Budget Annual Results: EXPENDITURES
General Fund -
Annual Operating Results
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Budget Actual
15%
44%
0%19%
12%2%8%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
Page 8 of 9
Annual 2018 and First Quarter 2019
Packet Page 24
December 31, 2018
2018 2017 Comparison Revenues vs. Expenditures
Total Revenues $15,440,113 $15,110,707 $329,406
Total Expenditures $14,879,904 $14,301,072 $578,832
Total
Surplus/(Deficit)
$560,209 $809,635 ($249,426)
General Fund -
Annual Operating Results
Annual Budget Results - 2018 vs. 2017
$13,600,000
$13,800,000
$14,000,000
$14,200,000
$14,400,000
$14,600,000
$14,800,000
$15,000,000
$15,200,000
$15,400,000
$15,600,000
2018 2017
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Annual 2018 and First Quarter 2019
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