COMMITTEE OF THE WHOLE Packet - 6/25/2019CITY OF MUSKEGO
COMMITTEE OF THE WHOLE AGENDA
06/25/2019
5:30 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
STATEMENT OF PUBLIC NOTICE
APPROVAL OF AGENDA
APPROVAL OF MINUTES
June 11, 2019
NEW BUSINESS
Finalize Budget Goals
DNR Presentation Drawdown Results, Little Muskego Lake District
Discussion Regarding Resolution #011-2011 for Little Muskego Lake District
COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW
ADJOURNMENT
The Committee of the Whole may possibly reconvene immediately following the Common
Council meeting of the same date to continue work on agenda items.
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.
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Unapproved
CITY OF MUSKEGO
COMMITTEE OF THE WHOLE MINUTES
June 11, 2019
5:30 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Chiaverotti called the meeting to order at 5:48 p.m.
ROLL CALL
Present: Alderpersons Wolfe, Hammel, Borgman, Kapusta, Engelhardt, Kubacki and Madden.
Also present: Police Captain Constantineau, City Attorney Warchol, Deputy Clerk Blenski and
Account Clerk Pulles.
STATEMENT OF PUBLIC NOTICE
The Deputy Clerk stated the meeting was noticed in accordance with the open meeting law.
APPROVAL OF MINUTES
Alderperson Kubacki moved to approve the April 23, 2019 and May 28, 2019 minutes.
Alderperson Madden seconded; motion carried.
NEW BUSINESS
Presentation by Attorney Fred Tabak Regarding Ongoing Opioid Litigation throughout
the County
Attorney Tabak was present. He is working with a consortium of trial law firms that specialize in
pharmaceutical litigation. The consortium is seeking local governmental entities to participate in
the litigation. City Attorney Warchol stated tonight’s presentation will provide information for the
Committee of the Whole to decide if Muskego should join in the litigation.
Attorney Jeff Gaddy was contacted by phone to provide information and respond to questions.
He is an experienced attorney with Levin Papantonio, a nationally recognized litigation firm.
The goal is to ensure that local governments are justly compensated for the public health crisis
and costs imposed on them by the manufacturers and distributors of opioids.
Following the presentation, Mayor Chiaverotti thanked Attorneys Tabak and Gaddy. She stated
this will be on a future agenda for further discussion. Attorney Warchol suggested the
Committee digest the information. The Common Council could discuss further in a closed
session.
Review of Water Bugs Ski Team, Inc. and City of Muskego Lease Agreement for the Idle
Isle Pavilion
Attorney Warchol stated he wanted to review the Agreement with the Committee and discuss
some issues. The lease expires in April of 2020 and gives the Water Bugs Ski Team exclusive
rights to the concession area at Idle Isle. The idea behind the lease was that the organization
would have volunteers manage the concession area. The City did not intend that a for-profit
business would be involved. Last year, the City did not know that the Water Bugs had an
arrangement with Matty’s to operate the concession area. Apparently, the contractor has
continued to work with the team for the 2019 season.
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Attorney Warchol stated this is a violation of the Lease Agreement. The Water Bugs never
communicated to the City that an outside vendor was being used. It is his opinion that this
activity should not be allowed now that the City is aware of it. The municipality could potentially
incur liability.
Mayor Chiaverotti stated she was told that the Water Bugs do not have enough volunteers to
staff the concession area. Not allowing Matty’s to provide concession service would be
detrimental to the organization. She would like to see the contractor be allowed to operate there
until the end of the 2019 season.
Alderperson Wolfe stated the City needs to be consistent with all the organizations and not
make exceptions. The Water Bugs Ski Team needs to step up. The City is not here to make
things easy. Several Alderpersons questioned the lack of volunteers. The Mayor noted that
volunteerism in general is at an all-time low. Many organizations are struggling. She further
suggested that the Water Bugs did not realize the Lease Agreement was being violated; all the
participants are volunteers.
The possibility of a separate agreement with Matty’s was discussed. Attorney Warchol
expressed concern regarding that because the City would be selecting one vendor without have
gone through the RFP process. Alderperson Kubacki expressed concern about the City’s
potential liability and believes the organization has to be told that it can only sell concessions
staffed by volunteers and not use a for-profit vendor. Alderperson Kapusta expressed concern
that the Water Bugs would be hurt by that action.
The consensus of the Committee was to inform the Water Bugs Ski Team that it could no longer
use a for-profit vendor in accordance with the existing Lease Agreement. Alderperson Kapusta
did not agree.
ADJOURNMENT
Alderperson Kubacki made a motion to adjourn at 6:42 p.m. Alderperson Kapusta
seconded; motion carried.
Minutes taken and transcribed by Jill Blenski, Deputy Clerk.
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June 11, 2019
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2020 Budget Planning Calendar
Tuesday, May 28th, 2019 – Committee of the Whole Meeting – Distribute, Discuss & Recommend Budget
Timetable and Budget Goals
Monday, July 22nd, 2019 – All Departmental Capital Budget and Personnel request forms due – submit copies to
Mayor and Finance.
Monday, August 12th, 2019 – Departmental Operating and Special Revenue Budget request worksheets due –
submit copies to Mayor and Finance.
Tuesday, July 23rd, 2019 – Big Muskego Lake Annual Meeting – 2020 Budget approval
July - August 2019 – Parks & Conservation Committee & Library Board work on proposed budgets and forward
recommendations to Mayor and Finance & Admin. Department.
Tuesday, August 13th, 2019 – Committee of the Whole meeting – Budget work to be accomplished:
1. Capital Projects Fund Budgets – (Expenditure & Borrowing)
Tuesday, August 27th, 2019 – Committee of the Whole meeting - Budget work to be accomplished:
1. Capital Projects Fund Budgets – continue discussion
Tuesday, September 10th, 2019 – Committee of the Whole meeting – Budget work to be accomplished:
Mayor’s Proposed Budget – Summary Comments including the following:
1. General Fund – revenue budget
2. General Fund – expenditure budget
3. Debt Service Fund Budgets
4. Special Revenue Fund Budgets
Friday, September 13th, 2019 – Water and Sewer operating budget worksheets due – submit copies to Mayor
and Finance.
Tuesday, September 24th, 2019 – Committee of the Whole meeting – Budget work to be accomplished:
1. Finalize City Budget Work
Wednesday, October 2nd, 2019 - Public Hearing Notice Published (must submit notification to paper by noon;
no later than 4:00pm, on September 25th)
Tuesday, October 8th, 2019 – Committee of the Whole meeting – Budget work to be accomplished:
1. Finalize City Budget Work (Tentative meeting if needed)
2. Discuss/Review Water & Sewer Utility Budgets
Monday, October 21st, 2019 - Public Hearing (6:00 p.m. start time)
Tuesday, October 22nd, 2019 – Common Council Meeting – Adopt 2020 Budgets (City Operating & Debt
Service, Special Revenue, Capital & Utilities) and set City tax levy and tax rate
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Finalize Budget Goals
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▪ Definition of the Budget Process
The budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the
provision of services and capital assets.
▪ Mission of the Budget Process
To help decision makers make informed choices about the provision of services and capital assets and to promote stakeholder
participation in the process.
▪ Key Characteristics of the Budget Process
●
●
●
●
●Provides incentives to government management and employees.
Note: Definition, Mission and Key Characteristics are recommended practices from the National Advisory Council on State and Local
Budgeting which was created and endorsed by the Governmental Finance Officers Association.
Incorporates a long-term perspective;
Establishes linkages to broad organizational goals;
Focuses budget decisions on results and outcomes;
Involves and promotes effective communication with stakeholders; and
2020 SUMMARY BUDGET GUIDE
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Comprehensive Goals
■ Apply Net New Growth as Allowed per State Levy Limit Maintain and Enhance Services for a Growing Community
■ Maintain High Bond Rating Low Interest Rates & Reduced Fees on Debt Issuance
■ Limit One-Time Funding Sources Focus is on Ensuing Budget vs. Prior Year Deficit
■ Avoid Depletion of Special Revenue Funds Accountability of Funds for Purpose Intended
■ Support Economic Drivers, Including TID Creations
and Incentives
■ Strengthen Efficiencies through Implemented & Measurable
Shared Services
■ Recognize and Respect the Expertise of Incumbent Employees
thru Competitive Pay Increases & Benefit Package
■ Abide by General Operating Fund Balance Policy Reinforces City's Fiscal Health Preservation
■ Budget Goal Setting as a Collaboration between the
Committee of the Whole, Mayor & Staff
Cost Savings & Improved Customer Service
Ensure Long-Term Viability for Economic Development
Maintain and Recruit Quality Workforce
Transparency and Inclusive Team Results
Outcome
PROPOSED
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▪ BUDGET CATEGORIES
As defined per State Statute, the City's budgets are presented using budget categories which include various departments & accounts.
The following chart provides brief comprehensive objectives for budget development of each category.
Mayor/Council
Finance & Administration
Assessor
Law
Non-Departmental
Municipal Court
Building Maintenance
Information Technology
Police Patrol
Civilian Patrol
Volunteer Fire
Non-Departmental
Public Works & Development -
Building Inspection
Animal Warden
Senior Taxi
Public Safety Supplies
Engineering
Public Works Divisions -
Administrative
Maintenance
Street Signs
Storm Water
Snow Removal
Street Lights
Machines & Equipment
Garage
Bridges & Dams
Weed Cutting
Parks
Conservation
Planning Division -
Community Development
Economic Development
Parade & LML Contribution Equity Between Lake Districts with Repsonsible Use of Tax Dollars
Library
Recreation
Transparency and Accountability
Information Technology Annual Equipment Replacements
Police Estimated Useful Life over 1 Year
Public Works Cost in Excess of $5,000 (equipment) & $10,000 (infrastructure)
PUBLIC WORKS
&
DEVELOPMENT
Efficient, Cost Effective & Quality Programs
Increased Commercial Tax Base
Cooperative Programs with Non-Compete
Policy (program space needs/level of sufficiency)
PUBLIC SAFETY
Support Economic Drivers thru
Balanced Use of Incentives
CAPITAL
OUTLAY Apply General Accepted Accounting Principles
Maintain Minimum Reserve Equal to 0.50% of
Operating Expenses for Unforeseen EventsCONTINGENCYNon-Departmental
GOALS
Avoidance of Emergency Outside Funding
HEALTH &
HUMAN
SERVICES
GENERAL
GOVERNMENT
GENERAL
FUND
CATEGORY
OUTCOME
Efficient Services
Safe Community
Shared Services and Cooperation between
Departments
Planned Sound Investment
Aid in Specific Public Safety Resources Health & Safety References
Develop & Support Plans Safe & Well Maintained Infrastructure and Facilities
DEPARTMENT /
ACCOUNT
CULTURE,
RECREATION &
EDUCATION
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▪ BUDGET CATEGORIES (continued)
As defined per State Statute, the City's budgets are presented using budget categories which include various departments & accounts.
The following chart provides brief comprehensive objectives for budget development of each category.
▪ TID #8 - Freedom Square → 07/31/2023 - Increment Value = $9,877,200 / Taxes = $154,529
▪ TID #9 - CDA → 12/31/2021 - Increment Value = $26,127,500 / Taxes = $408,764
▪ TID #10 - Moorland Gateway → 10/31/2027 - Increment Value = $71,650,200 / Taxes = $1,120,966
▪ TID #11 - Parkland Towne Center → 12/31/2037 - Increment Value = $20,374,900 / Taxes = $318,765
*On-Going Fund Proposals -
*Assessment Fund Balanced Budgeting
*Equipment Fund Balanced Budget and Equipment Investment
OUTCOME
Allocate $25K for Contracted Property Revaluation Expense
Allocate $25K for Various Equipment Needs, including VFD
Priority Funding Per Landfill Agreement to
Manage Storm Water IssuesStorm Water Complies with Agreement
Landfill Maintain minimum $1,000,000 Fund Balance
Under Terms of Contract Funds for Unforeseen Events
Contribution from Landfill Tipping Fees for
Necessary Well MaintenanceWell Testing Reserve
Conservation Initiatives/Comp Plan
State Funding Loaned at a Discounted Rate to
Promote Local Growing Businesses
Operating Expenses Incurred by Authority Supports Development of Identified AreasCommunity Development Authority
Complies with Agreement
Compensated Absences Fund Maintain Full Funding in Reserve Utilization for Employee Payouts/Accountability
Anticipated TID Closing Date - Value to be Added to Tax Base (amount based off of 2018 data) / Actual Tax Increment:
Designated for Local Business Loan & Grant
Program - Recover Fund Balance with Tax Increments
Residual TIF/Capital Improvement Retain & Increase Commercial Tax Base
Unless Added Value, Dedicate Tax Increments
for Debt Payments & Maintain Closing Date Utilization of Tax Revenues by All Entities
Park Improvement Fund Quality Parks Uses per Comp Plan
Quality Service & Reasonable Rates
As directed by the DOA, this Fund is required to proceed with the 'Closeout
Program'
Administrative Engineering & Committee Fees
to Monitor Landfill Operations Under Terms of
Contract
Accountability
Complies with AgreementSPECIAL
REVENUE
FUNDS
Tax Increment Districts
DEPARTMENT /
ACCOUNTFUND GOALS
Park Dedication 10% Contribution from Landfill Tipping Fees
Per Agreement for Parks Projects
10% Contribution from Landfill Tipping Fees
Per Agreement for Respective Projects
Track Subdivider Fees Against Relative
Projects
Refuse & Recycling
Revolving Loan
Emerald Park Inc. & Future Parkland
Standing Committees
Land & Open Space Conservation
Maintain User Rates for Waste Removal
Service Fees
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▪ BUDGET CATEGORIES (continued)
As defined per State Statute, the City's budgets are presented using budget categories which include various departments & accounts.
The following chart provides brief comprehensive objectives for budget development of each category.
▪ FUND BALANCE
The City's fund balance policy addresses the ideal level of fund balance to be maintained in the General Fund which is the primary operating fund
of the City, as well as Committed Special Revenues. In general, as recommended by the City Auditors and GAAP, the policy objectives are to
provide for the following:
▪ Working capital to meet cash flow needs during the year (2 to 4 months of budgeted expenditures from the subsequent year)
▪ Preserving the City's credit rating for borrowing monies at favorable interest rates and minimizing fees
▪ Comfortable margin of safety to address unanticipated expenditures / emergencies and unexpected declines in revenue due to economic
downturns, natural disasters, etc.
▪ Resource to stabilize annual fluctuations in the property taxes paid by the City of Muskego taxpayers
▪ Unfunded portion of accrued compensated absences liability
Facilities that Serve Effective ProgramsRecreation Facilities
Limit Debt Issuance to Long-Term Projects not
Utilizing Current Revenues Sound Fiscal Policy with Future User Contributions
Total Long-Term Obligations should not
exceed Statutory Limit of 5% of the Equalized
Valuation of Taxable Property
Fair and Equitable Taxation
Cap Total Annual General Obligation Debt
(30% of Revenues)Financial Sustainability
CAPITAL
BORROWING/
EXPENDITURE
FUNDS
Existing Public Safety Building Evaluate Future Use
Evaluation of Programs and Facilities
Transparency & Accountability
Serving the Public Cost Effectively
GOALS OUTCOME
DEBT SERVICE
FUNDS
FUND DEPARTMENT /
ACCOUNT
Maintain Communications with Bond Rating
Agencies & Provide for Full Continuing
Disclosure
General Obligation, Notes &
Refundings
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