FINANCE COMMITTEE Packet - 5/24/2016
CITY OF MUSKEGO
FINANCE COMMITTEE AGENDA
May 24, 2016
6:30 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
PLEDGE OF ALLEGIANCE
ROLL CALL
PUBLIC MEETING NOTICE
APPROVAL OF MINUTES - May 10, 2016
LICENSE APPROVALS
1. Recommend Approval of Operator Licenses
2. Recommend Approval of Temporary License for the Sale of Fermented Malt Beverages
and Wine - Muskego Moose Lodge #1057 for June 3 and August 5 (Post Office and
Chamber of Commerce Parking Lot)
3. Recommend Approval of Outside Dance Permit - Tres Locos, W172 S7505 Lannon
Drive for June 3 and August 5 from 5:00 p.m. to 11:30 p.m.
NEW BUSINESS
1. Recommendation Regarding Official City Newspaper
VOUCHER APPROVAL
1. Utility Vouchers
2. Tax Vouchers
3. General Fund Vouchers
4. Wire Transfers for Debt Service
5. Wire Transfers for Payroll/Invoice Transmittals
FINANCE DIRECTOR’S REPORT
1. 2015 Annual and 2016 First Quarter Results
COMMUNICATIONS AND ANY OTHER BUSINESS AS AUTHORIZED BY LAW
ADJOURNMENT
Finance Committee Agenda 2
May 24, 2016
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, MUSKEGO CITY HALL, (262) 679-4100.
Unapproved
CITY OF MUSKEGO
FINANCE COMMITTEE MINUTES
May 10, 2016
6:45 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Chiaverotti called the meeting to order at 6:45 p.m.
PLEDGE OF ALLEGIANCE
Those present recited the Pledge of Allegiance.
ROLL CALL
Present: Committee Members Aldermen Wolfe, Engelhardt and Madden. Also present:
Aldermen Borgman, Kapusta and Kubacki, City Attorney Warchol, Police Captain Rens,
Director of Public Works/City Engineer Simpson and Finance and Administration Director
Mueller.
PUBLIC MEETING NOTICE
Ms. Mueller stated the meeting was noticed in accordance with the Open Meeting Law.
APPROVAL OF MINUTES - April 26, 2016
Alderman Engelhardt made a motion to approve. Alderman Wolfe seconded; motion
carried.
LICENSE APPROVALS
Recommend Approval of Operator Licenses
Alderman Madden made a motion to recommend Approval of an Operator's License
for Albert Meinen (Temporary), Lawrence Schweitzer (Temporary), Sai Lohith
Bavisetty, Christine Brooks, Shana Burby, Carmen Daniels, Wesley Davison, Theresa
Deist, Amanda Frelka-Bruch, Kollin Heytens, Morgan Hodshire, Vinay Jalla, Renee
Lippitt, Joanna Matthes, Debra Mohr, Rachel Olson, Jeffrey Ryan and Chelsey
Traynor. Alderman Wolfe seconded; motion carried.
Approval of Taxi Driver License for Steven Caylor for Muskego Senior Taxi
Alderman Engelhardt made a motion to approve the license. Alderman Wolfe
seconded; motion carried.
Recommend Approval of Temporary License for the Sale of Fermented Malt Beverages -
Sandhill Booster Club for June 3 and August 5 to be located in front of Jimmy Johns on
Janesville Road
Alderman Madden made a motion to recommend approval. Alderman Wolfe
seconded; motion carried.
Finance Committee Minutes 2
May 10, 2016
Recommend Approval of Temporary License for the Sale of Fermented Malt Beverages and
Wine - Muskego Area Chamber of Commerce for July 13, 2016 to be located at Idle Isle Picnic
Area
Alderman Madden made a motion to recommend approval. Alderman Wolfe
seconded; motion carried.
Recommend Approval of Temporary License to Sell Fermented Malt Beverages - Okinawa
Kobudo Doushi Rensei-Kai for June 3 and August 5 to be located in front of the Muskego
Dental Building on Janesville Road
Alderman Wolfe made a motion to recommend approval. Alderman Madden
seconded; motion carried.
NEW BUSINESS
Recommend Award of Bid - Woods Road Recreational Trail
Mr. Simpson stated that the following bids were received:
Base Bid_
Musson Brothers $305,479.00
Johnson & Sons Paving $273,211.00
Poblocki Paving Corp. $283,627.00
He recommends that the bid be awarded to Johnson & Sons Paving in the amount of
$273,211.00.
Alderman Wolfe made a motion to recommend approval. Alderman Madden
seconded; motion carried.
Recommend Dedication and Acceptance of Improvements and Release of Letter of Credit for
Spectrum Watertower Holdings
Alderman Engelhardt made a motion to recommend approval. Alderman Wolfe
seconded; motion carried.
Review Police Department Request to Purchase Seven Rhinotab Tablets
Captain Rens presented information to support the request. The Department is
experiencing connectivity issues with the existing laptop computers. Alderman Madden
made a motion to approve the purchase. Alderman Engelhardt seconded; motion
carried.
VOUCHER APPROVAL
Utility Vouchers
Alderman Wolfe made a motion to recommend approval of Utility Vouchers in the
amount of $65,996.19. Alderman Madden seconded; motion carried.
General Fund Vouchers
Alderman Wolfe made a motion to recommend approval of General Fund Vouchers in
the amount of $351,857.29. Alderman Engelhardt seconded; motion carried.
Finance Committee Minutes 3
May 10, 2016
Wire Transfers for Payroll/Invoice Transmittals
Alderman Wolfe made a motion to recommend approval of Wire Transfers for
Payroll/Invoice Transmittals the amount of $302,799.19. Alderman Madden
seconded; motion carried.
COMMUNICATIONS AND ANY OTHER BUSINESS AS AUTHORIZED BY LAW
Mr. Simpson presented an update regarding the DPW acquisition.
ADJOURNMENT
Alderman Engelhardt made a motion to adjourn at 7:04 p.m. Alderman Madden
seconded; motion carried.
Minutes transcribed by Jill Blenski, Deputy Clerk.
OPERATOR LICENSE APPROVALS
COMMON COUNCIL – 5/24/2016
Samantha Ahern
Sabrina Bowlin
Tiffany Engeldinger
Jody Floryance
Samantha Henk
Christine Lembke
Sandra Neu
Chelsea Rogers
Lawrence Schneider
Nicole Strasser
S/CityHall/Licenses/Oper Lic Approval Lists/2016.doc
CITY OF MUSKEGO
Reports and Presentations to Standing Committees of the Common Council (Finance, Public
Works and Public Safety) and to Common Council
To: Finance Committee
From: Jill Blenski, Deputy Clerk
Department: Finance and Administration
Subject: Acceptance of Bid for City’s Official Newspaper
Date: May 19, 2016
Background Information:
The City is required to advertise annually for bids for its official newspaper. Wis. Stat ute 985
regulates official newspapers.
The Advertisement for Bids was published in the Muskego-New Berlin Now as required by state
statute.
The City received a bid from the Milwaukee Journal Sentinel.
Key Issues for Consideration:
1. The statute requires that the paper making the lowest effective bid shall be awarded the
contract.
2. The bid submitted by the Milwaukee Journal Sentinel does reflect a rate increase from
what the City is currently paying. I have attached a table that shows the bids for the last
five years. You will note that the 2016 bid is the same as what was submitted in 2014.
3. The publishing fees are governed by Wisconsin State Statutes.
Recommendation for Action by Committee and/or Council:
Recommend acceptance of the bid submitted by the Journal Sentinel designating the Muskego
Now as the City’s official newspaper.
Date of Committee Action: May 24, 2016
Planned Date of Council Action (if required): May 24, 2016
$ Budgeted: Money has been budgeted for publication costs. When applicable, the cost
of publication is passed on to the customer.
(5/2016)
2016 2015 2014 2013 and 2012
1st Insertion 2nd Insertion 1st Insertion 2nd Insertion 1st Insertion 2nd Insertion 1st Insertion 2nd Insertion
Per Line Per Line Per Line Per Line
Council
Proceedings
$0.65 $0.53 $0.61 $0.50 $0.65 $0.53 $0.61 $0.50
City’s Legal
Notices
$0.65 $0.53 $0.61 $0.50 $0.65 $0.53 $0.61 $0.50
Display Ads,
Sample Ballots
$6.50 $5.30 $5.20 $4.77 $6.50 $5.30 $5.20 $4.77
Council Date MAY 24, 2016
Total Vouchers All Funds $241,294.59
Total Voucher Approval
Utility Vouchers (Approve Separately)
Water Vouchers $17,682.92
Water Wire Transfers
Total Water $17,682.92
Sewer Vouchers 11,762.83
Sewer Wire Transfers
Total Sewer $11,762.83
Net Total Utility Vouchers $ 29,445.75
#1 - Utility Voucher Approval
Tax Vouchers - Refunds & Tax Settlements (Approve Separately)
Tax Vouchers $69.12
Tax Void Checks ()**
Total Tax Vouchers $ 69.12
#2 - Tax Voucher Approval
Total General Fund Vouchers (Approve Separately)
General Fund Vouchers $211,779.72
General Fund Void Checks ()**
Total General Fund Vouchers $ 211,779.72
#3 - General Voucher Approval
Big Muskego Lake Vouchers $
.
Wire transfers (Approve Separately):
Tax Settlements $
Debt Service $682,418.75
Payroll/Invoice Transmittals $326,447.45
#4 - Wire Transfers Approval
Void Checks Since Last Report
Check #Amount Check #Amount
809275 92.00
Total ***
Total 92.00 *Total ***
CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 1
Report dates: 5/11/2016-5/24/2016 May 20, 2016 10:40AM
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
ACE HARDWARE - WINDLAKE
770371 1 Invoice TOILET HANDLE 04/14/2016 05/24/2016 7.99 516 601.61.61.15.5415
770371 2 Invoice CUT OFF WHEELS 04/14/2016 05/24/2016 11.16 516 601.61.61.12.5702
Total ACE HARDWARE - WINDLAKE:19.15
ADVANCED DISP EMERALD PARK LF
AD052416 1 Invoice REFUND OF REFUSE OVERPAYM 05/18/2016 05/24/2016 54.00 516 205.03.00.00.5820
AD052416 2 Invoice REFUND OF RECYCLING OVERPA 05/18/2016 05/24/2016 105.00 516 205.03.30.00.5820
Total ADVANCED DISP EMERALD PARK LF:159.00
ADVANCED DISPOSAL - MUSKEGO-C6
C60001332743 1 Invoice REFUSE - APRIL 05/18/2016 05/24/2016 42,012.45 516 205.03.30.00.5820
C60001332743 2 Invoice RECYCLING - APRIL 05/18/2016 05/24/2016 23,130.45 516 205.03.00.00.5820
C60001332743 3 Invoice YARD WASTE - APRIL 05/18/2016 05/24/2016 1,378.59 516 205.03.00.00.6056
Total ADVANCED DISPOSAL - MUSKEGO-C6:66,521.49
ALSCO
4/16 STMT 1 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 71.67 516 601.61.61.12.5702
4/16 STMT 2 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 71.67 516 605.56.09.21.5835
4/16 STMT 3 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 233.60 516 100.04.51.07.5704
4/16 STMT 042 1 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 164.04 516 100.04.51.07.5704
4/16 STMT 042 2 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 41.16 516 601.61.61.12.5702
4/16 STMT 042 3 Invoice 4/16 UNIFORM RENTAL 04/30/2016 05/24/2016 41.16 516 605.56.09.21.5835
Total ALSCO:623.30
AMERICAN SIGNAL CORPORATION
0006729-IN 1 Invoice Tornado siren maintenance 05/20/2016 05/24/2016 330.00 516 410.08.91.20.6507
0006731-IN 1 Invoice Tornado siren #3 upgrade maintenan 05/20/2016 05/24/2016 599.79 516 410.08.91.20.6507
Total AMERICAN SIGNAL CORPORATION:929.79
AT & T
262679410605/1 Invoice Monthly Bill -05/12/2016 05/24/2016 608.44 516 100.01.06.00.5601
Total AT & T:608.44
BAKER & TAYLOR COMPANY
2031969745 1 Invoice PRINT 05/16/2016 05/24/2016 1,461.93 516 100.05.71.01.5711
2031989749 1 Invoice PRINT 05/16/2016 05/24/2016 1,454.63 516 100.05.71.01.5711
2031998005 1 Invoice PRINT 05/16/2016 05/24/2016 569.67 516 100.05.71.01.5711
2031998054 1 Invoice PRINT 05/16/2016 05/24/2016 496.10 516 100.05.71.01.5711
2031998737 1 Invoice REPLACEMENTS 05/16/2016 05/24/2016 38.62 516 100.05.71.00.5774
2031998737 2 Invoice PRINT 05/16/2016 05/24/2016 57.94 516 100.05.71.01.5711
5014101948 1 Invoice PRINT 05/16/2016 05/24/2016 44.60 516 100.05.71.01.5711
5014111453 1 Invoice PRINT 05/18/2016 05/24/2016 87.30 516 100.05.71.01.5711
OVER ->
City of Muskego
Finance & Administration Department
Sharon Mueller
Finance & Administration Director
Finance & Administration Department Quarterly Report
May 24th, 2016, Finance Committee Meeting
Major Projects and Activities being worked on within the Finance & Administration Department:
Elections – The new election equipment and WisVote system were both operational for the first election of 2016.
Although both presented some challenges, election results were accurate and reported much earlier than with past
elections. A few issues to report include ballot jams, wait times and confusion of the ballot placement location in the
new voting equipment. Staff members are currently working on resolutions and will be implementing new processes
to assist in rectifying the problems encountered. The remaining elections include the following: August 9th Partisan
Primary and November 8th Fall General Election.
2015 Tax Roll/Rates/Bills – As a result of a newly implemented collection procedure and additional electronic
payment options, tax payment & refund processing has continued to improve and substantially reduced customer
delays.
2015 Audit (Operating, Special Revenue, Capital, BML, Sewer & Water Utility) – Field work began on April
25th and was completed by May 2nd. Additional work papers were required due to new GASB (Governmental
Accounting Standards Board) requirements. The State Financial Report (Form C) was finalized and submitted to the
Wisconsin Department of Revenue on May 12th. First draft financial statements were completed on May 18th and
have been forwarded to the auditors for review. Following will be preparation of the Management Discussion and
Analysis (MD&A) for finalization of the City Financial Statement document. The audit presentation is tentatively
scheduled to take place at the June 28th Finance Committee meeting. Preliminary results for all funds are very
positive, including movement toward working capital recovery within the Water Utility.
2015 Workers Compensation Audit – Audit took place on March 11th, resulting in a $4,011 credit to the City.
2015 Budget Amendments – 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 2017 Budget Goals and Timeline will be prepared within the next few weeks and distributed
by mid-June for review and discussion. 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 – Annual interest earnings from investments in the Certificate of Deposit Account Registry Service
Network (CDARS) and new Expanded FDIC Insurance Account increased $81,000+ over the 2015 budget and
$56,000 as compared to the prior year.
Debt Issuance – A cost/benefit analysis is currently being reviewed to determine the terms and funding sources for
the upcoming three facility projects. The requested debt issuance will be brought before Council by the end of June.
FINANCE & ADMIN. DIRECTOR’S REPORT 05/24/16
PAGE 2
2
Payroll/Benefit Administration –
Employee W-2 Wage and Tax Statements were reconciled and distributed on January 3rd. Annual State,
Federal and Retirement reports were completed well before the due date with no adjustments to report.
The transition to a new dental & vision plan went well with little disruption to employees.
1st Quarter Federal and State payroll tax reports reconciled and submitted to the IRS and DOR on April 22nd.
The City Wellness Program Health Risk Assessment took place the week of May 23rd. Final assessment and
participation reports will follow.
Health insurance rate renewal information as well as other employee benefit options is under review. Updates
will be presented at the May 24th COW meeting.
4th & 1st Quarter Utility Bills – Billings and collections processed in a timely manner with no issues to report.
Water Rate Increase – On October 23rd, 2015, the City filed an application for a 3% simplified water rate increase,
which was authorized by the Public Service Commission of November 3rd, 2015, and followed by Council approval
on November 10th, 2015. The new rates went into effect on January 1st, 2016.
Wisconsin Revolving Loan Fund Semi-Annual Report Certification – Reconciled and submitted to the
Department of Commerce on April 8th.
Board of Review – Staff organized the BOR meeting for property owners who wish to appeal their assessment. The
initial meeting took place on Wednesday, May 18th to select a Vice Chairman, review policies and establish dates for
future meetings. The first meeting to consider filed objections will take place on June 15th.
Licensing – Staff has begun the process of preparing and issuing various licenses and permits, including liquor and
fireworks.
Other Projects – Continued progression with Electronic Payment processing, miTime (electronic timekeeping) and
Accounts Payable workflow.
Annual 2015 and 1st Quarter, 2016 General Fund Operating Results – See attached.
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 24th, 2016
RE: 2015 Annual Operating Results (Preliminary)
______________________________________________________________________________
The attached worksheets recap the City’s annual operating results for the General Operating
Fund. As of December 31st, 2015, revenues exceeded expenditures by $634,810. The following
listing is an itemization of accounts contributing to the unanticipated budget surplus:
$ – Over/(Under) Budget
Revenues = $( 38,586) Under Budget –
$ 82,163 – Interest Income (CDARS investment)
$ 64,773 – Taxes & Intergovernmental (MISPGT Transportation Aids)
$ 26,358 – Fines, Forfeits & Penalties (court fees)
$ 17,924 – Licenses & Permits (contracted building inspection)
$( 18,467) – Public Charges for Services (recreation programs)
$( 60,822) – Other Financing Sources (Water Utility Tax Equivalent)
$(150,515) – Interdepartmental (vehicle reimbursements not required)
Expenditures = $(673,396) Under Budget –
$(225,953) – Personnel Expenditures (various vacancies & rec. staff)
$(286,500) – Health Insurance (negotiated rate renewal & vacancies)
$( 91,500) – Assessor & Contracted Services
$( 83,110) – Fuel, Gas & Electric
$( 75,000) – Contingency (use not required)
$ 88,667 – Capital Outlay Projects (road program)
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.
December 31, 2015
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,136,898 $10,131,551 -$5,347 -0.05%
Intergovernmental $1,633,084 $1,692,627 $59,543 3.65%
Licenses and Permits $744,495 $762,419 $17,924 2.41%
Fines, Forfeits and Penalties $209,000 $235,358 $26,358 12.61%
Public Charges for Services $707,822 $697,355 -$10,467 -1.48%
Intergov. Charges for Services $146,500 $149,077 $2,577 1.76%
Miscellaneous $176,100 $258,263 $82,163 46.66%
Other Financing Sources $633,645 $572,823 -$60,822 -9.60%
Interdepartmental $224,070 $73,555 -$150,515 -67.17%
Total Revenue
$14,611,614 $14,573,028 ($38,586) -0.26%
2015 Budget Quarter 4 Results: REVENUES
General Fund -
Annual Operating Results
69%
12%
5%
2%5%
1%
2%
4%
0%
Taxes
Intergovernmental
Licenses and Permits
Fines, Forfeits and Penalties
Public Charges for Services
Intergov. Charges for Services
Miscellaneous
Other Financing Sources
Interdepartmental
December 31, 2015
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $205,786 $196,105 -$9,680 -4.70%
Finance & Administration $590,087 $535,833 -$54,254 -9.19%
Assessor $136,310 $106,469 -$29,841 -21.89%
Attorney $95,000 $63,951 -$31,049 -32.68%
Non-Departmental $491,979 $474,153 -$17,826 -3.62%
Municipal Court $219,937 $210,932 -$9,005 -4.09%
Building Maintenance $186,877 $169,400 -$17,478 -9.35%
Information Technology $335,223 $318,886 -$16,337 -4.87%
Bank Service Charges $18,000 $18,338 $338 1.88%
Total $2,279,199 $2,094,068 -$185,131 -8.12%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $4,670,474 $4,404,013 -$266,461 -5.71%
Police - Dispatch & Clerical $657,728 $604,027 -$53,701 -8.16%
Volunteer Fire $745,856 $738,770 -$7,086 -0.95%
Non-Departmental $29,000 $20,015 -$8,985 -30.98%
Building Inspection $245,625 $259,600 $13,975 5.69%
Total $6,348,683 $6,026,425 -$322,258 -5.08%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,600 $3,581 -$19 -0.53%
Public Safety Supplies & Expenses $50 $94 $44 87.02%
Total $3,650 $3,675 $25 0.67%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $206,976 $181,785 -$25,191 -12.17%
Public Works $2,395,860 $2,393,002 -$2,858 -0.12%
Total $2,602,836 $2,574,786 -$28,050 -1.08%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $59,500 $51,611 -$7,889 -13.26%
Library $1,259,813 $1,233,460 -$26,353 -2.09%
Parks $28,130 $26,085 -$2,045 -7.27%
Recreation $654,927 $511,925 -$143,002 -21.83%
Total $2,002,370 $1,823,081 -$179,289 -8.95%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $353,414 $338,990 -$14,423 -4.08%
Total $353,414 $338,990 -$14,423 -4.08%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $16,695 -$1,305 -7.25%
Mobile Devices $4,000 $4,393 $393 9.82%
Server Replacements $6,500 $6,448 -$52 -0.80%
Police Vehicle Replacements $107,963 $105,269 -$2,694 -2.50%
Road Program $625,000 $729,172 $104,172 16.67%
Public Works Vehicle Replacements $185,000 $173,153 -$11,847 -6.40%
Contingency $75,000 $0 -$75,000 -100.00%
GF Trf to Comp Abs Fund $0 $42,063 $42,063 0.00%
Total $1,021,463 $1,077,193 $55,730 5.46%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$14,611,614 $13,938,218 ($673,396)-4.61%
2015 Budget Quarter 4 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%
43%
0%
19%
13%2%8%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
December 31, 2015
2015 2014 Comparison Revenues vs. Expenditures
Total Revenues $14,573,028 $14,417,831 $155,197
Total Expenditures $13,938,218 $14,024,488 ($86,270)
Total
Surplus/(Deficit)
$634,810 $393,343 $241,467
General Fund -
Annual Operating Results
Quarter 4 Budget Results - 2015 vs. 2014
$13,600,000
$13,800,000
$14,000,000
$14,200,000
$14,400,000
$14,600,000
$14,800,000
2015 2014
CITY OF MUSKEGO
DEPARTMENT OF FINANCE & ADMINISTRATION
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 24th, 2016
RE: 2016 1st Quarter Operating Results
________________________________________________________________________
The attached worksheets recap the City’s General Fund operating results for the first
quarter ending March 31st, 2016. Net revenues over expenditures are extremely
consistent with the prior year, resulting in a slight increase of $31,702.
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 (-) 79.72% which is a minimal variance of 0.04%
over the prior year.
Should you have any questions, please email or contact me at (262) 679-5622 with any
questions.
Thank you.
March 31, 2016
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,251,398 $10,240,038 -$11,360 -0.11%
Intergovernmental $1,824,559 $283,343 -$1,541,216 -84.47%
Licenses and Permits $747,712 $99,592 -$648,120 -86.68%
Fines, Forfeits and Penalties $207,000 $114,890 -$92,110 -44.50%
Public Charges for Services $671,831 $101,822 -$570,009 -84.84%
Intergov. Charges for Services $146,200 $962 -$145,238 -99.34%
Miscellaneous $237,870 $68,323 -$169,548 -71.28%
Other Financing Sources $574,000 $0 -$574,000 -100.00%
Interdepartmental $217,150 $11,025 -$206,125 -94.92%
Total Revenue
$14,877,720 $10,919,994 ($3,957,726) -26.60%
2016 Budget Quarter 1 Results: REVENUES
General Fund -
Annual Operating Results
94%
2%
1%
1%1%
0%
1%
0%
0%
Taxes
Intergovernmental
Licenses and Permits
Fines, Forfeits and Penalties
Public Charges for Services
Intergov. Charges for Services
Miscellaneous
Other Financing Sources
Interdepartmental
March 31, 2016
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $205,578 $48,958 -$156,620 -76.19%
Finance & Administration $612,038 $122,289 -$489,749 -80.02%
Assessor $147,375 $16,384 -$130,991 -88.88%
Attorney $110,133 $24,209 -$85,924 -78.02%
Non-Departmental $574,517 $236,722 -$337,795 -58.80%
Municipal Court $195,228 $46,404 -$148,824 -76.23%
Building Maintenance $192,162 $42,857 -$149,305 -77.70%
Information Technology $339,739 $56,385 -$283,353 -83.40%
Bank Service Charges $18,000 $3,986 -$14,014 -77.86%
Total $2,394,770 $598,195 -$1,796,575 -75.02%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $4,639,586 $1,031,857 -$3,607,729 -77.76%
Police - Dispatch & Clerical $666,501 $146,642 -$519,859 -78.00%
Volunteer Fire $790,765 $118,225 -$672,540 -85.05%
Non-Departmental $20,511 $13,711 -$6,800 -33.15%
Building Inspection $247,443 $31,288 -$216,155 -87.36%
Total $6,364,807 $1,341,723 -$5,023,084 -78.92%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,600 $3,581 -$19 -0.53%
Public Safety Supplies & Expenses $50 $0 -$50 -100.00%
Total $3,650 $3,581 -$69 -1.89%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $196,512 $43,251 -$153,262 -77.99%
Public Works $2,381,604 $573,021 -$1,808,583 -75.94%
Total $2,578,116 $616,272 -$1,961,845 -76.10%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $59,500 $9,000 -$50,500 -84.87%
Library $1,233,258 $275,586 -$957,672 -77.65%
Parks $29,275 $2,582 -$26,693 -91.18%
Recreation $564,764 $79,090 -$485,675 -86.00%
Total $1,886,797 $366,258 -$1,520,540 -80.59%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $381,244 $91,013 -$290,232 -76.13%
Total $381,244 $91,013 -$290,232 -76.13%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $0 -$18,000 -100.00%
Police Vehicle Replacements $77,700 $0 -$77,700 -100.00%
Road Program $700,000 $94 -$699,906 -99.99%
Public Works Vehicle Replacements $185,000 $0 -$185,000 -100.00%
Contingency $74,025 $0 -$74,025 -100.00%
Trf to Capital from GF $213,610 $0 -$213,610 -100.00%
Total $1,268,335 $94 -$1,268,241 -99.99%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$14,877,719 $3,017,135 ($11,860,585)-79.72%
2016 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
Budget Actual
20%
45%
0%
20%
12%3%0%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
March 31, 2016
2016 2015 Comparison Revenues vs. Expenditures
Total Revenues $10,919,994 $10,831,551 $88,443
Total Expenditures $3,017,135 $2,960,394 $56,741
Total
Surplus/(Deficit)
$7,902,859 $7,871,157 $31,702
General Fund -
Annual Operating Results
Quarter 1 Budget Results - 2016 vs. 2015
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2016 2015