COMMITTEE OF THE WHOLE Packet - 5/26/2020CITY OF MUSKEGO
COMMITTEE OF THE WHOLE AGENDA
05/26/2020
5:30 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
ROLL CALL
STATEMENT OF PUBLIC NOTICE
APPROVAL OF AGENDA
APPROVAL OF MINUTES
April 14, 2020
NEW BUSINESS
Discuss Proposed Health Insurance Rate Renewal and Alternative Plans
Financial Impact of COVID-19
Discussion Regarding Enforcement Process of Chapter 400 Zoning Violations Specific
to Outside Storage
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.
Packet Page 1
Unapproved
CITY OF MUSKEGO
COMMITTEE OF THE WHOLE MINUTES
April 14, 2020
6:00 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Chiaverotti called the meeting to order at 6:00 p.m.
COMMUNICATIONS
Mayor Chiaverotti stated that this is her last meeting.
Mayor Chiaverotti congratulated Mayor Elect Rick Petfalski. She met with him today and
walked him around City Hall to meet all Department Heads.
ROLL CALL
Present: Alderpersons Wolfe, Hammel, Borgman, Kapusta, Engelhardt, Kubacki and
Madden. Also present: City Attorney Warchol, Public Works and Development Director
Kroeger, Public Works Superintendent Beilfuss, Utilities Superintendent Kloskowski, Mayor
Elect Petfalski, and Deputy Clerk Blenski.
NEW BUSINESS
Discuss City Functions, Employee Work Arrangements and Compensation During the
COVID-19 Pandemic
Mayor Chiaverotti stated she sent an email to the Department Heads, which identified
the essential employees and services. She stated that employees are still working and
paid based on the Employee Handbook Policy. Some individuals are working remotely.
No one anticipated that this would go on for an extended period of time. City Hall is
closed to the public. The new Administration will determine when to re-open.
The Mayor stated that the Common Council could review changing the Employee
Handbook Policy in the future.
The Mayor noted that any hours an employee cannot work due to the COVID-19 can be
tracked separately. The City could potentially be reimbursed through FEMA.
In response to a question about the budget, Mayor Chiaverotti stated that the 2020
budget is not going to perform as planned. Revenues will be down due to recreation
programs coming to a halt and a decrease in the number of permits just as a few
examples. Expenses will be up. As stated earlier, expenditures related to the
pandemic are being tracked and the City could potentially be reimbursed.
ADJOURNMENT
Alderperson Madden made a motion to adjourn at 6:08 p.m. Alderperson Borgman
seconded; motion carried.
Minutes transcribed by Christine Crisp.
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April 14, 2020
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CITY OF MUSKEGO
HEALTH INSURANCE RENEWAL OPTIONS - INITIAL REVIEW
EFFECTIVE JULY 1ST, 2020
Page #City Employee
1 WPS Health Insurance Renewal = 3.5% Increase $60,402 $6,711
2 Premium Contribution Increase Options
a.10% → 11%($19,860)$19,860
b.10% → 12%($39,719)$39,719
c.10% → 13%($59,579)$59,579
3 Copay Alternate Plans
a. Option 1 ~In Network Out of Network ($42,360)($4,707)
Out of Pocket - Single $500 $1,500
Out of Pocket - Family $1,000 $3,000
OV copay (primary/Specialist)$10 $20
ER copay
Rx copay
b. Option 2 ~In Network Out of Network ($49,511)($5,501)
Deductible - Single $500 $1,000
Deductible - Family $1,000 $2,000
Out of Pocket - Single $500 $1,000
Out of Pocket - Family $1,000 $2,000
c. Option 3 ~In Network Out of Network ($71,672)($7,964)
Deductible - Single $500 $1,000
Deductible - Family $1,000 $2,000
Out of Pocket - Single $500 $1,000
Out of Pocket - Family $1,000 $2,000
OV copay (primary/Specialist)$10 $20
ER copay
Rx copay
4 HSA/HDHP Alterative Plans (see pg 4 for Detailed Plan Descriptions)
a.Option 1 - Non-Embedded $2,500/$5,000 Deductible ($308,323) ($34,258)
b.Option 2 - Non-Embedded $2,600/$5,200 Deductible ($205,014) ($22,779)
c.Option 3 - Embedded $3,000/$6,000 Deductible ($232,539) ($25,838)
d.Option 4 - Embedded $2,800/$5,600 Deductible ($202,719) ($22,524)
5 City HSA Contribution Alternatives (based on plan options above)
Option 1 ~
a. 100% of Current HRA Funding ($147,754)
b. 25% Reduction ($222,465)
c. 50% Reduction ($297,176)
d. 75% Reduction ($371,887)
Option 2 ~
a. 100% of Current HRA Funding ($32,047)
b. 25% Reduction ($109,858)
c. 50% Reduction ($187,668)
d. 75% Reduction ($265,479)
Option 3 ~
a. 100% of Current HRA Funding ($11,939)
b. 25% Reduction ($101,658)
c. 50% Reduction ($191,377)
d. 75% Reduction ($281,096)
Option 4 ~
a. 100% of Current HRA Funding $17,880
b. 25% Reduction ($71,838)
c. 50% Reduction ($161,557)
d. 75% Reduction ($251,276)
See pg 5 for
Employee
Exposure
Amounts
Cost / (Savings)
SUMMARY OPTIONS
Increased Amounts
$50
$0 / $5 /$5
$50
$0 / $5 /$5
Savings without HSA Contributions
Cost/(Savings) with HSA Contributions
Annual Premium
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1 - Current Health Reimbursement Account Plan (HRA):
~3.5% Premium increase (0.88% contributed to ACA fees & taxes)
Health Insurance Participant
Coverage Level Individual Individual
Monthly Monthly Annual Premium Monthly Monthly Annual Premium
WPS Health Insurance Renewal = 3.5% Increase Individual Premium
Monthly Monthly Annual Premium Statewide Plan Descriptions:Current
City 90%$802 $20,857 $250,280 $830 $21,586 $259,035 $28 $730 $8,755
Employee 10%$89 $2,317 $27,809 $92 $2,398 $28,782 $3 $81 $973 Embedded
City 90%$1,686 $32,029 $384,354 $1,745 $33,150 $397,797 $59 $1,120 $13,443 $3,000/$6,000
Employee 10%$187 $3,559 $42,706 $194 $3,683 $44,200 $7 $124 $1,494 $6,000/$12,000
City 90%$2,395 $91,028 $1,092,333 $2,479 $94,211 $1,130,537 $84 $3,184 $38,204 $3,500/$7,500
Employee 10%$266 $10,114 $121,370 $275 $10,468 $125,615 $9 $354 $4,245 $7,000/$15,000
10%/30%
$143,914 $1,726,967 $148,947 $1,787,369 $5,034 $60,402 $7,350
$15,990 $191,886 $16,550 $198,597 $559 $6,711 $14,700
$5,593 $67,113 $0
$5,034 $60,402 $15/$30
$559 $6,711 $250
$10/$25/$55
Total Premium Increase - City OV Copay (primary/specialty)
Total Premium Increase - Employee ER Copay
Rx Copay
Total Premium Cost - City Maximum OOP Single (in)*
Total Premium Cost - Employee Maximum OOP Family (in)*
Teledoc Copay
Family 38 Out of Pocket - Single (in/out)
Out of Pocket - Family (in/out)
Coinsurance (in/out)
Single 26 Deductible Basis
Limited Family 19 Deductible - Single
Deductible - Family
Premium Effective 07/01/2019 Effective 07/01/2020
Contribution Total Participant Total Participant
Effective 07/01/2020
Total Participant
Total Cost Impact
Proposed Renewal Rates
Current Rates Renewal Rates
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2 - EMPLOYEE PREMIUM CONTRIBUTION OPTIONS:
Health Insurance Participant
Coverage Level Individual Premium Contribution Individual Premium Contribution Individual Premium Contribution Individual Premium
Monthly Monthly Annual Premium Adjustment Monthly Monthly Annual Premium Adjustment Monthly Monthly Annual Premium Adjustment Monthly Monthly Annual Premium
City 90%$830 $21,586 $259,035 89.00%$821 $21,346 $256,157 88.00%$812 $21,107 $253,279 87.00%$803 $20,867 $250,401
Employee 10%$92 $2,398 $28,782 11.00%$101 $2,638 $31,660 12.00%$111 $2,878 $34,538 13.00%$120 $3,118 $37,416
City 90%$1,745 $33,150 $397,797 89.00% $1,725 $32,781 $393,377 88.00% $1,706 $32,413 $388,957 87.00% $1,687 $32,045 $384,537
Employee 10%$194 $3,683 $44,200 11.00%$213 $4,052 $48,620 12.00%$233 $4,420 $53,040 13.00%$252 $4,788 $57,460
City 90%$2,479 $94,211 $1,130,537 89.00% $2,452 $93,165 $1,117,976 88.00% $2,424 $92,118 $1,105,414 87.00% $2,397 $91,071 $1,092,853
Employee 10%$275 $10,468 $125,615 11.00%$303 $11,515 $138,177 12.00%$331 $12,562 $150,738 13.00%$358 $13,608 $163,300
$148,947 $1,787,369 $147,292 $1,767,509 $145,637 $1,747,650 $143,982 $1,727,790
$16,550 $198,597 $18,205 $218,456 $19,860 $238,316 $21,515 $258,176
($1,655)($19,860)($3,310)($39,719)($4,965)($59,579)
Contribution Monthly Annual Premium Monthly Annual Premium Monthly Annual Premium Monthly Annual Premium
10%$3 $37 $9 $111 $18 $221 $28 $332
10%$7 $79 $19 $233 $39 $465 $58 $698
10%$9 $112 $28 $331 $55 $661 $83 $992
2%3%
11%
11%
11%
12%
12%
12%
13%
13%
13%
Contribution Contribution Contribution
Current Renewal Rates 1%
Single
Limited Family
Family
Annual Impact to Individual Employee:
Premium Contribution Increases
1%
Total Participant
Effective 07/01/2020
Total Premium Cost - Employee
Total Participant
Current Renewal Rates
Premium Effective 07/01/2020 2%3%
WPS Health Insurance Renewal = 3.5% Increase 26
3.5% Increase
Total Premium City Savings/Employee Cost:
Contribution Total Participant Total Participant
Total Premium Cost - City
Limited Family 19
Family 38
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3 - COPAY ALTERNATE PLANS:
Health Insurance Participant
Coverage Level Individual Premium Individual Premium Individual Premium Individual Premium
Monthly Monthly Annual Premium Monthly Monthly Annual Premium Monthly Monthly Annual Premium Monthly Monthly Annual Premium
WPS Health Insurance Renewal = 3.5% Increase
City 90%$830 $21,586 $259,035 $811 $21,075 $252,897 $807 $20,988 $251,861 $797 $20,721 $248,648
Employee 10%$92 $2,398 $28,782 $90 $2,342 $28,100 $90 $2,332 $27,985 $89 $2,302 $27,628
City 90%$1,745 $33,150 $397,797 $1,703 $32,364 $388,370 $1,696 $32,231 $386,777 $1,675 $31,820 $381,844
Employee 10%$194 $3,683 $44,200 $189 $3,596 $43,152 $188 $3,581 $42,975 $186 $3,536 $42,427
City 90%$2,479 $94,211 $1,130,537 $2,420 $91,979 $1,103,742 $2,411 $91,602 $1,099,219 $2,380 $90,434 $1,085,204
Employee 10%$275 $10,468 $125,615 $269 $10,220 $122,638 $268 $10,178 $122,135 $264 $10,048 $120,578
$148,947 $1,787,369 $145,417 $1,745,009 $144,821 $1,737,858 $142,975 $1,715,697
$16,550 $198,597 $16,157 $193,890 $16,091 $193,095 $15,886 $190,633
-2.37%-2.77%-4.01%
($3,530)($42,360)($4,126)($49,511)($5,973)($71,672)
($392)($4,707)($458)($5,501)($664)($7,964)
Statewide Plan Descriptions:Current Alternate #1 Alternate #2 Alternate #3
$3,000/$6,000 $3,000/$6,000 $3,500/$7,000 $3,500/$7,000
$6,000/$12,000 $6,000/$12,000 $7,000/$14,000 $7,000/$14,000
$3,500/$7,500 $4,000/$9,000 $4,000/$8,500 $4,000/$8,500
$7,000/$15,000 $8,000/$18,000 $8,000/$17,000 $8,000/$17,000
10%/30%10%/30%10%/30%10%/30%
$7,350 $7,350 $7,350 $7,350
$14,700 $14,700 $14,700 $14,700
$0 $0 $0 $0
$15/$30 $25/$50 $15/$30 $25/$50
$250 $300 $250 $300
$10/$25/$55 $10/$30/$60 $10/$25/$55 $10/$30/$60
*Maximum in-network Out-of-Pocket for current plan includes deductible, coinsurance and all copays.
Total Premium Reduction %
Total Premium Reduction $ - City
Total Premium Reduction $ - Employee
Rx Copay
ER Copay
Effective 01/01/2020
Effective 07/01/2020 Option 1 Option 2 Option 3
Teledoc Copay
OV Copay (primary/specialty)
Deductible - Single
Deductible - Family
Out of Pocket - Single (in/out)
Out of Pocket - Family (in/out)
Coinsurance (in/out)
Maximum OOP Single (in)*
Maximum OOP Family (in)*
Premium
Copay Alternate Plans
Current Renewal Rates
Total Premium Cost - Employee
Single 26
38
Total Premium Cost - City
Family
Limited Family 19
Contribution Total Participant Total Participant Total Participant Total Participant
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4 - HSA/HDHP ALTERNATIVE PLANS:
Health Insurance Participant
Coverage Level Individual Individual Individual Individual
Monthly Monthly Annual Premium Monthly Monthly Annual Premium Monthly Monthly Annual Premium Monthly Monthly Annual Premium
City 90%$687 $17,863 $214,351 $735 $19,110 $229,324 $722 $18,778 $225,334 $736 $19,138 $229,655
Employee 10%$76 $1,985 $23,817 $82 $2,123 $25,480 $80 $2,086 $25,037 $82 $2,126 $25,517
City 90%$1,444 $27,431 $329,176 $1,545 $29,347 $352,168 $1,518 $28,837 $346,043 $1,547 $29,390 $352,679
Employee 10%$160 $3,048 $36,575 $172 $3,261 $39,130 $169 $3,204 $38,449 $172 $3,266 $39,187
City 90%$2,052 $77,960 $935,519 $2,195 $83,405 $1,000,863 $2,157 $81,954 $983,454 $2,198 $83,526 $1,002,316
Employee 10%$228 $8,662 $103,947 $244 $9,267 $111,207 $240 $9,106 $109,273 $244 $9,281 $111,368
$123,254 $1,479,046 $131,863 $1,582,355 $129,569 $1,554,831 $132,054 $1,584,650
$13,695 $164,338 $14,651 $175,817 $14,397 $172,759 $14,673 $176,072
Compared to Renewal:
($25,694)($308,323)($17,084)($205,014)($19,378)($232,539)($16,893)($202,719)
($2,855)($34,258)($1,898)($22,779)($2,153)($25,838)($1,877)($22,524)
-17.25%-100.00%-13.01%-11.34%
($11,523)($138,276)($11,523)($138,276)($11,523)($138,276)($11,523)($138,276)
($37,217)($446,599)($28,607)($343,290)($30,901)($370,814)($28,416)($340,995)
Statewide Plan Descriptions:Option #1 Option #2 Option #2 Option #3
Non-Embedded**Non-Embedded**Embedded Embedded
$2,500/$5,000 $2,600/$5,200 $3,000/$6,000 $2,800/$5,600
$5,000/$10,000 $5,200/$10,400 $6,000/$12,000 $5,600/$11,200
$5,500/$11,000 $3,600/$8,200 $4,000/$9,000 $3,800/$8,600
$11,000/$22,000 $7,200/$16,400 $8,000/$18,000 $7,600/$17,200
20%/40%10%/30%10%/30%10%/30%
$0 $0 $0 $0
$0 $0 $0 $0
Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance
Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance
Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance
Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance
*Maximum in-network Out-of-Pocket for current plan includes deductible, coinsurance and all copays.
Out of Pocket - Single (in/out)
Out of Pocket - Family (in/out)
Limited Family 19
Family 38
Total Premium Cost - City
Deductible - Family
Total Premium Reduction %
Total Premium Savings - City
2019 HRA Utilization ($2,750 / $5,500) Plan
Termination Savings
Projected Net Savings - City
Deductible Basis
Deductible - Single
Total Premium Cost - Employee
Total Premium Savings - Employee
Rx Copay
** Non-Embedded vs. Embedded . This makes a difference with family coverage; and is different than the current coverage with a copay type plan. Under a non-embedded deductible plan, the total family deductible must be met before WPS starts paying for healthcare services for any
individual family member. This applies to deductibles < $2600. Any HDHP deductibles quoted at $2600 (single) or higher will be shown as an embedded deductible. This means that for family coverage, an embedded deductible is the individual deductible amount for each
covered person, embedded within the family deductible. So in this case, one person in the family can reach the individual or single deductible amount and WPS will begin paying for services (similar to a copay plan).
Coinsurance (in/out)
Maximum OOP Single (in)*
Maximum OOP Family (in)*
Teledoc Copay
OV Copay (primary/specialty)
ER Copay
Single 26
Contribution
Effective 07/01/2020
Option 1 Option 3 Option 4
Total Participant Total Participant Total Participant
Premium Option 2
Total Participant
HSA/HDHP Alternative Plans
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5 - City HSA Contribution Alternatives (based on page 4 options):
Option #1
Single 26 $2,290 $59,540 $1,718 $44,655 $1,145 $29,770 $573 $14,885
Limited Family 19 $3,435 $65,265 $2,576 $48,949 $1,718 $32,633 $859 $16,316
Family 38 $4,580 $174,040 $3,435 $130,530 $2,290 $87,020 $1,145 $43,510
Total $10,305 $298,845 $7,729 $224,134 $5,153 $149,423 $2,576 $74,711
Net Estimated Cost / (Savings)($147,754)($222,465)($297,176)($371,887)
Employee Maximum Exposure (Family In-Network)$9,155 $10,300 $11,445 $12,590
Employee Maximum Exposure (Family Out-Network)$20,155 $21,300 $22,445 $23,590
Option #2
Single 26 $2,385 $62,010 $1,789 $46,508 $1,193 $31,005 $596 $15,503
Limited Family 19 $3,578 $67,973 $2,683 $50,979 $1,789 $33,986 $894 $16,993
Family 38 $4,770 $181,260 $3,578 $135,945 $2,385 $90,630 $1,193 $45,315
Total $10,733 $311,243 $8,049 $233,432 $5,366 $155,621 $2,683 $77,811
Net Estimated Cost / (Savings)($32,047)($109,858)($187,668)($265,479)
Employee Maximum Exposure (Family In-Network)$5,306 $6,498 $7,691 $8,883
Employee Maximum Exposure (Family Out-Network)$14,506 $15,698 $16,891 $18,083
Option #3
Single 26 $2,750 $71,500 $2,063 $53,625 $1,375 $35,750 $688 $17,875
Limited Family 19 $4,125 $78,375 $3,094 $58,781 $2,063 $39,188 $1,031 $19,594
Family 38 $5,500 $209,000 $4,125 $156,750 $2,750 $104,500 $1,375 $52,250
Total $12,375 $358,875 $9,281 $269,156 $6,188 $179,438 $3,094 $89,719
Net Estimated Cost / (Savings)($11,939)($101,658)($191,377)($281,096)
Employee Maximum Exposure (Family In-Network)$5,431 $6,806 $8,181 $9,556
Employee Maximum Exposure (Family Out-Network)$15,431 $16,806 $18,181 $19,556
Option #4
Single 26 $2,750 $71,500 $2,063 $53,625 $1,375 $35,750 $688 $17,875
Limited Family 19 $4,125 $78,375 $3,094 $58,781 $2,063 $39,188 $1,031 $19,594
Family 38 $5,500 $209,000 $4,125 $156,750 $2,750 $104,500 $1,375 $52,250
Total $12,375 $358,875 $9,281 $269,156 $6,188 $179,438 $3,094 $89,719
Net Estimated Cost / (Savings)$17,880 ($71,838)($161,557)($251,276)
Employee Maximum Exposure (Family In-Network)$5,431 $6,806 $8,181 $9,556
Employee Maximum Exposure (Family Out-Network)$15,431 $16,806 $18,181 $19,556
Funding (100% of Current HRA)25% Reduction 50% Reduction 75% Reduction
50% Reduction
25% Reduction 50% Reduction
25% Reduction 50% ReductionFunding (100% of Current HRA)75% Reduction
Funding (100% of Current HRA)75% Reduction
Funding (100% of Current HRA)75% Reduction
25% Reduction
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OVER ->
Finance & Administration Department
Sharon Mueller
Finance & Administration Director
Finance & Administration Department Quarterly Report
May 26th, 2020, Committee of the Whole Meeting
Major Projects and Activities being worked on within the Finance & Administration Department:
Elections – The April 7th Spring Election presented many challenges due to COVID-19. However, the staff teamwork
was outstanding and allowed for a successful and smooth process. Within ½ hour after the polls closed, approximately
8,000 absentee ballots were tabulated and accounted for. The remaining elections include the following: August 11th
Partisan Primary and November 3rd Fall General Election.
2019 Tax Roll/Rates/Bills – As approved through the budget process, the City tax rate decreased slightly by $0.03
from $4.50 to $4.47 per $1,000 assessed value. Approximately 25% of taxpayers opt for the installment plan, of which
final payments are due July 31st.
2019 Audit (Operating, Special Revenue, Capital, BML, Sewer & Water Utility) – Fieldwork began on May 4th
and was completed by May 15th. For compliance purposes, the 2019 Financial Statements incorporated the new GASB
(Governmental Accounting Standards Board) Statement #84 - establishes criteria for identifying fiduciary activities for
accounting and financial reporting purposes; and Statement #88 - defines debt for purposes of disclosure in notes to
financial statements and note disclosure requirements related to debt obligations. 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 close to completion
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. Due to the significant amount of time dedicated to the April Election, limited staffing and
COVID-19, additional assistance was required from the auditors.
2019 Workers Compensation Audit – Audit took place on February 12th, resulting in a $27,466 credit to the
City.
2019 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 2021 Budget Goals and Timeline will be reviewed at an upcoming 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 – The Certificate of Deposit Account Registry Service Network (CDARS)
and new Expanded FDIC Insurance Account resulting in an annual increase of $64,000+ over the prior year
and $42,600 over the 2019 budget. 2020 is projected to be substantially less due to declining interest rates.
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Financial Impact of COVID-19
Packet Page 14
FINANCE & ADMIN. DIRECTOR’S REPORT 05/26/20
PAGE 2
2
Financing/Debt Issuance – Long-term projections and financing options are under review for the anticipated 2021
Capital Budget projects.
Wisconsin Revolving Loan Fund Semi-Annual Report Certification – As directed by the Department of Revenue,
staff finalized the ‘Close-out’ Program of this Fund. Additional information will be provided during the upcoming
budget discussions.
Payroll/Benefit Administration –
Employee W-2 Wage and Tax Statements were reconciled and distributed on December 27th, 2019.
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 has been delayed due to COVID-19.
Health insurance rate renewal information as well as other employee benefit options will be presented
and reviewed at the May 26th Committee of the Whole meeting.
1st Quarter Utility Bills – The new Administrative Assistant is to be commended for processing utility billings
and collections in a timely manner.
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 will take place on June 3rd. Agenda items include
selection of a Vice Chairman, review of policies and establishing dates for future meetings. Open book
assessment examination was held on May 21 st.
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 Financial System upgrade, including payroll processing. All projects
have been delayed due to COVID-19.
1st Quarter, 2020 General Fund Operating Results and 2019 Annual Results – See attached and below.
The attached worksheets recap the City’s General Fund operating results for the first quarter ending March 31st,
2020. Net revenues over expenditures reflect a ($77,995) 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 (-) 77.04%, which is virtually identical to the
prior year (77.04%). To date, there is no indication COVID-19 will adversely impact the 2020 budget.
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March 31, 2020
2020 2019 Comparison Revenues vs. Expenditures
Total Revenues $11,594,825 $11,414,276 $180,549
Total Expenditures $3,673,798 $3,415,294 $258,504
Total
Surplus/(Deficit)
$7,921,027 $7,998,982 ($77,955)
General Fund -
Annual Operating Results
Quarter 1 Budget Results - 2020 vs. 2019
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2020 2019
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March 31, 2020
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,839,012 $10,789,333 -$49,679 -0.46%
Intergovernmental $2,048,453 $326,476 -$1,721,977 -84.06%
Licenses and Permits $769,235 $157,602 -$611,633 -79.51%
Fines, Forfeits and Penalties $310,000 $67,850 -$242,150 -78.11%
Public Charges for Services $552,358 $35,856 -$516,502 -93.51%
Intergov. Charges for Services $237,500 $479 -$237,021 -99.80%
Miscellaneous $369,285 $200,904 -$168,381 -45.60%
Other Financing Sources $606,753 $0 -$606,753 -100.00%
Interdepartmental $266,750 $16,325 -$250,425 -93.88%
Total Revenue
$15,999,346 $11,594,825 ($4,404,521) -27.53%
2020 Budget Quarter 1 Results: REVENUES
General Fund -
Annual Operating Results
93%
3%1%
1%0%
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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March 31, 2020
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $202,380 $53,315 -$149,065 -73.66%
Finance & Administration $602,021 $140,706 -$461,315 -76.63%
Assessor $104,300 $19,847 -$84,453 -80.97%
Attorney $137,597 $29,411 -$108,186 -78.63%
Non-Departmental $590,117 $214,670 -$375,448 -63.62%
Municipal Court $222,740 $54,659 -$168,081 -75.46%
Building Maintenance $204,862 $48,198 -$156,664 -76.47%
Information Technology $362,397 $112,329 -$250,069 -69.00%
Bank Service Charges $5,000 $871 -$4,129 -82.59%
Total $2,431,413 $674,004 -$1,757,409 -72.28%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $5,326,236 $1,308,721 -$4,017,514 -75.43%
Police - Dispatch & Clerical $817,662 $186,145 -$631,516 -77.23%
Volunteer Fire $835,703 $124,513 -$711,191 -85.10%
Non-Departmental $21,102 $15,902 -$5,200 -24.64%
Building Inspection $299,111 $65,022 -$234,089 -78.26%
Total $7,299,813 $1,700,303 -$5,599,510 -76.71%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,581 $3,581 $0 0.00%
Public Safety Supplies & Expenses $225 $45 -$180 -79.95%
Total $3,806 $3,626 -$180 -4.73%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $226,316 $31,472 -$194,845 -86.09%
Public Works $2,784,376 $694,390 -$2,089,986 -75.06%
Total $3,010,692 $725,861 -$2,284,831 -75.89%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $57,470 $52,494 -$4,976 -8.66%
Library $1,333,638 $321,049 -$1,012,588 -75.93%
Parks $15,900 $3,016 -$12,884 -81.03%
Recreation $456,547 $80,355 -$376,193 -82.40%
Total $1,863,555 $456,914 -$1,406,641 -75.48%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $428,066 $100,254 -$327,811 -76.58%
Total $428,066 $100,254 -$327,811 -76.58%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $0 -$18,000 -100.00%
Mobile Devices $5,000 $0 -$5,000 -100.00%
Social Media Archive $4,500 $3,768 -$732 -16.27%
Police Vehicle Replacements $54,500 $0 -$54,500 -100.00%
Road Program $750,000 $9,067 -$740,933 -98.79%
Public Works Vehicle Replacements $0 $0 $0 #DIV/0!
Contingency $80,000 $0 -$80,000 -100.00%
Trf to Comp Abs from GF $50,000 $0 -$50,000 -100.00%
Total $962,000 $12,835 -$949,165 -98.67%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$15,999,346 $3,673,798 ($12,325,548)-77.04%
2020 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%
46%0%
20%
13%3%0%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
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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 26th, 2020
RE: 2019 Annual Operating Results (Preliminary)
______________________________________________________________________________
The attached worksheets recap the City’s annual operating results for the General Operating Fund. As
of December 31st, 2019, revenues exceeded expenditures by $502,776. The following listing is an
itemization of accounts contributing to the unanticipated budget surplus:
$ – Over/(Under) Budget
Revenues = ($109,884) Under Budget –
($151,418) – Interdepartmental (Due to Surplus, cost recovery unnecessary)
($ 90,241) – Public Charges (Net Taxes & Charges for Services)
($ 36,571) – Other Financing Sources (Water Utility tax equivalent)
($ 3,563) – Licenses & Permits (building, plan & engineer inspections)
$ 15,081 – Fines & Forfeitures (Court & Police citiations)
$ 43,223 – Commercial Revenues (interest allocation to other funds)
$113,605 – Intergovernmental (Transportation Aids & Grants)
Expenditures = $(612,660) Under Budget –
($349,000) – Personnel (various resignations/retirements/vacancies)
($ 53,660) – Fuel & Gas (rates remained status quo)
($130,000) – Recreation Programs & Inspections (less than anticipated)
($ 80,000) – 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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December 31, 2019
2019 2018 Comparison Revenues vs. Expenditures
Total Revenues $15,672,802 $15,440,113 $232,689
Total Expenditures $15,170,026 $14,879,904 $290,122
Total
Surplus/(Deficit)
$502,775 $560,209 ($57,434)
General Fund -
Annual Operating Results
Quarter 4 Budget Results - 2019 vs. 2018
$14,400,000
$14,600,000
$14,800,000
$15,000,000
$15,200,000
$15,400,000
$15,600,000
$15,800,000
2019 2018
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December 31, 2019
Budget Actual Over/(Under) % Over/(Under)Revenue Comparison
Taxes $10,748,148 $10,743,872 -$4,276 -0.04%
Intergovernmental $1,926,006 $2,039,611 $113,605 5.90%
Licenses and Permits $865,195 $861,632 -$3,563 -0.41%
Fines, Forfeits and Penalties $300,000 $315,081 $15,081 5.03%
Public Charges for Services $686,752 $560,864 -$125,888 -18.33%
Intergov. Charges for Services $157,500 $197,423 $39,923 25.35%
Miscellaneous $292,485 $335,708 $43,223 14.78%
Other Financing Sources $560,000 $523,429 -$36,571 -6.53%
Interdepartmental $246,600 $95,182 -$151,418 -61.40%
Total Revenue
$15,782,686 $15,672,802 ($109,884) -0.70%
2019 Budget Quarter 4 Results: REVENUES
General Fund -
Annual Operating Results
69%
13%
5%
2%4%
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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December 31, 2019
General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown
Common Council/Mayor $195,252 $190,987 -$4,265 -2.18%
Finance & Administration $537,173 $526,224 -$10,949 -2.04%
Assessor $99,200 $102,010 $2,810 2.83%
Attorney $134,214 $156,762 $22,548 16.80%
Non-Departmental $592,763 $528,988 -$63,775 -10.76%
Municipal Court $215,535 $194,232 -$21,303 -9.88%
Building Maintenance $196,530 $191,114 -$5,417 -2.76%
Information Technology $338,800 $295,468 -$43,331 -12.79%
Bank Service Charges $15,000 $5,539 -$9,461 -63.07%
Total $2,324,467 $2,191,324 -$133,143 -5.73%
Public Safety Budget Actual Over/(Under) % Over/(Under)
Police - Sworn Officers $5,141,332 $5,034,138 -$107,194 -2.08%
Police - Dispatch & Clerical $746,547 $687,142 -$59,405 -7.96%
Volunteer Fire $825,868 $827,824 $1,956 0.24%
Non-Departmental $20,504 $21,212 $708 3.46%
Building Inspection $353,458 $308,772 -$44,686 -12.64%
Total $7,087,710 $6,879,089 -$208,621 -2.94%
Health & Human Services Budget Actual Over/(Under) % Over/(Under)
Animal Warden $3,581 $3,581 $0 0.00%
Public Safety Supplies & Expenses $125 $224 $99 79.23%
Total $3,706 $3,805 $99 2.67%
Public Works Budget Actual Over/(Under) % Over/(Under)Budget vs. Actual
Engineering $237,480 $229,245 -$8,235 -3.47%
Public Works $2,632,074 $2,631,164 -$910 -0.03%
Total $2,869,554 $2,860,409 -$9,145 -0.32%
Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under)
Parade Fund & Little Lake District $59,000 $47,729 -$11,271 -19.10%
Library $1,302,360 $1,280,553 -$21,807 -1.67%
Parks $10,725 $14,163 $3,438 32.06%
Recreation $512,325 $430,633 -$81,692 -15.95%
Total $1,884,409 $1,773,078 -$111,331 -5.91%
Conservation & Development Budget Actual Over/(Under) % Over/(Under)
Planning, Conservation & Development $424,340 $396,216 -$28,124 -6.63%
Total $424,340 $396,216 -$28,124 -6.63%
Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under)
Computer Replacements $18,000 $19,156 $1,156 6.42%
Mobile Devices $10,000 $9,784 -$216 -2.16%
Social Media Archive $4,500 $3,828 -$672 -14.93%
Police Vehicle Replacements $106,000 $101,413 -$4,587 -4.33%
Road Program $720,000 $727,567 $7,567 1.05%
Public Works Vehicle Replacements $200,000 $191,606 -$8,394 -4.20%
Contingency $80,000 $0 -$80,000 -100.00%
Trf to Comp Abs from GF $50,000 $12,751 -$37,249 -74.50%
Total $1,188,500 $1,066,105 -$122,395 -10.30%
Total Expenditures Budget Actual Over/(Under) % Over/(Under)
$15,782,686 $15,170,026 ($612,660)-3.88%
2019 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
$8,000,000
Budget Actual
14%
45%0%19%
12%
3%7%
General Government
Public Safety
Health & Human Services
Public Works
Culture, Recreation & Education
Conservation & Development
Capital Outlay-Operations
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