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FINANCE COMMITTE Packet - 9/8/2020CITY OF MUSKEGO FINANCE COMMITTEE AGENDA 09/08/2020 5:00 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL PUBLIC MEETING NOTICE APPROVAL OF MINUTES August 25, 2020 LICENSE APPROVALS Recommend Approval of Operator Licenses NEW BUSINESS Recommend Approval of Suburban Critical Incident Team (SCIT) Mutual Aid Agreement Recommend Approval of the Memorandum of Understanding for Muskego-Norway School Resource Officer Program Recommend Reduction of Letter of Credit for Muskego Lakes Estates LLC VOUCHER APPROVAL Voucher Report Utility Vouchers Tax Vouchers General Fund Vouchers Wire Transfers for Payroll/Invoice Transmittals FINANCE DIRECTOR’S REPORT Second Quarter Report COMMUNICATIONS AND ANY OTHER BUSINESS AS AUTHORIZED BY LAW Packet Page 1 Finance Committee Agenda 2 9/8/2020 5:00:00 PM ADJOURNMENT 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 August 25, 2020 5:00 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski was not in attendance. Alderperson Wolfe called the meeting to order at 5:00 p.m. PLEDGE OF ALLEGIANCE Those present recited the Pledge of Allegiance. ROLL CALL Present: Committee Members Alderpersons Wolfe, Kubacki and Madden. Also present: Alderpersons Hammel, Terrence, Kapusta, and Engelhardt, Police Chief Rens, Public Works and Development Director Kroeger, Public Works Superintendent Beilfuss, Public Utilities Superintendent Kloskowski, Library Director Larson, Finance and Administration Director Mueller, Finance and Administration Assistant Director Mustapich, City Attorney Warchol, Deputy Clerk Blenski and Administrative Assistant Crisp. PUBLIC MEETING NOTICE Ms. Crisp stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES – July 28, 2020 Alderperson Madden moved to approve. Alderperson Kubacki seconded; motion carried. LICENSE APPROVAL Recommend Approval of Operator Licenses Alderperson Kubacki moved to recommend approval of an Operator License for Lisa Bender, Rachelle Boehler, Geno Bondioli, Isabel Bublitz, Samantha Cardarelle, Ann Knepper, Olivia Koscinski, Nicole Kusz, Jennifer Larsen, James Smith, Nicholas Turenne, Kay Voelkel, Diane Whitehouse, and Braxton Willson. Alderperson Madden seconded; motion carried. Recommend Approval of Outside Dance Permit for Tail Spin Bar & Grill, S64 W18295 Martin Drive, for September 3, 10, 17, 24, 2020 from 6:00 pm to 9:00 pm. Alderperson Madden moved to recommend approval. Alderperson Kubacki seconded; motion carried. Page 1 of 3 August 25, 2020 Packet Page 3 Finance Committee Minutes 2 August 25, 2020 Recommend Approval of Outside Dance Permit for A.J.’s Bar & Grill, S90 W13970 Boxhorn Drive for September 5, 6, 12, 19 and 26 – 3:00 pm to 7:00 pm and September 15 – 5:00 pm to 8:00 pm and an Amendment to Licensed Premise to Include Grass Area Surrounding the Patio for September 5, 6, 12, 19 and 26 – 2:00 pm to 8:00 pm and September 15 – 4:00 pm to 8:30 pm. Alderperson Kubacki moved to recommend approval. Alderperson Madden seconded; motion carried. NEW BUSINESS Recommend Approval of Temporary Construction Easement for the Waukesha County Pilak Creek Tributary Structure on CTH Y Alderperson Madden moved to recommend approval. Alderperson Kubacki seconded; motion carried. Recommend Replacement of Police Department Vehicle Chief Rens stated that a 2019 Ford Police Interceptor was totaled after being involved in a traffic accident in March. The insurance company paid a total of $35,685.02 for the vehicle and equipment. The Department is requesting that the vehicle be replaced. A difference of $10,414.98 is needed for the replacement. Alderperson Kubacki moved to recommend approval. Alderperson Madden seconded; motion carried. Recommendation Regarding Eligibility for Exemption from the County Library Tax Levy for 2021 Alderperson Kubacki moved to recommend approval. Alderperson Madden seconded; motion carried. VOUCHER APPROVAL Utility Vouchers Alderperson Wolfe made a motion to approve Utility Vouchers in the amount of $37,481.73. Alderperson Madden seconded; motion carried. Tax Vouchers Alderperson Wolfe made a motion to approve Tax Vouchers in the amount of $4,048.00. Alderperson Kubacki seconded; motion carried. General Fund Vouchers Alderperson Wolfe made a motion to approve General Fund Vouchers in the amount of $177,554.28. Alderperson Madden seconded; motion carried. Wire Transfers for Payroll/Invoice Transmittals Alderperson Wolfe made a motion to approve Wire Transfers for Payroll/Invoice Transmittals in the amount of $375,459.63. Alderperson Kubacki seconded; motion carried. Page 2 of 3 August 25, 2020 Packet Page 4 Finance Committee Minutes 3 August 25, 2020 COMMUNICATONS AND OTHER BUSINESS AS AUTHORIZED BY LAW None ADJOURNMENT Alderperson Kubacki made a motion to adjourn at 5:07 p.m. Alderperson Madden seconded; motion carried. Minutes taken and transcribed by Deputy Clerk Jill Blenski. Page 3 of 3 August 25, 2020 Packet Page 5 OPERATOR LICENSE APPROVALS COMMON COUNCIL – 09/08/2020 Kim Brozynski Melissa-Jean Martinez Kim Neubauer Stacy Quade T:\Departments\FinanceAdmin\Clerk\Licenses\Oper Lic Approval Lists\2020\20200908.docx Page 1 of 1 Recommend Approval of Operator Licenses Packet Page 6 Page 1 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 7 Page 1 of 5 Title:Suburban Critical Incident Team (“SCIT”) Mutual Aid Agreement (“Agreement”) Issued:09-12-95 Updated:04/08/20 Pages:5 The undersigned municipalities agree to create an intergovernmental cooperative agreement between the members pursuant to Wisconsin Statute §66.0301. The following Wisconsin Statutes shall govern all rights and responsibilities of the Participating Municipalities to this Agreement. The participants are: City of Brookfield, Village of Chenequa, City of Delafield, Village of Elm Grove, Village of Hartland, Village of Mukwonago, City of Muskego, City of New Berlin, and the Village of Pewaukee. A. Wisconsin Statutes §66.0313: Law enforcement; mutual assistance. B. Wisconsin Statutes §66.0513: Police, pay when acting outside county or municipality. C. Wisconsin Statutes §895.35: Expenses in actions against municipal and other officers. D. Wisconsin Statutes §895.46: State and political subdivisions thereof to pay judgments taken against officers. Section 1. PURPOSE OF AGREEMENT This Agreement is made in recognition of the fact that certain situations which may occur are beyond the ability of the individual community to deal with effectively in terms of manpower and equipment on hand at a given time. The City of Brookfield, Village of Chenequa, City of Delafield, Village of Elm Grove, Village of Hartland, Village of Mukwonago, City of Muskego, City of New Berlin, and the Village of Pewaukee have and do express their intent to assist their neighbor communities by assigning specially trained officers and resources to an affected community. The specific intent of this Agreement is to permit the police departments of each community to more fully safeguard the lives, persons, and property of all citizens. Section 2. DEFINITIONS A. “AIDING MUNICIPALITY” A Participating Municipality furnishing police equipment and manpower to a Stricken Municipality. City of Brookfield Village of Chenequa City of Delafield Village of Elm Grove Village of Hartland Village of Mukwonago City of Muskego City of New Berlin Village of Pewaukee Page 2 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 8 Page 2 of 5 B. “MEMBER AGENCY” The law enforcement agency of each Participating Municipality. C. “MUTUAL AID” An operating procedure for the SCIT and plan whereby regular response and assistance is provided in the event of incidents from locations in a Stricken Municipality by the Aiding Municipalities in accordance with assignments as developed by the police chiefs of the Participating Municipalities. D. “PARTICIPATING MUNICIPALITIES” A municipality that commits itself to this Agreement by passage of a resolution or ordinance authorizing participation in the program with other participating municipalities for rendering and receiving mutual aid and in the event of a tactical incident in accordance with SCIT operating procedures. E. “STRICKEN MUNICIPALITY” The Participating Municipality in which an incident occurs that is of such magnitude that it cannot be adequately handled by the Participating Municipality’s Police Department. F. “SUBURBAN CRITICAL INCIDENT TEAM” (SCIT) An organization of Waukesha County police departments participating in this Agreement. G. “TACTICAL INCIDENT” An emergency situation or potential situation that threatens or causes loss of life and property and exceeds the physical and organizational capabilities of a unit of local government. Section 3. AGREEMENT TO EFFECTUATE THE MUTUAL AID PLAN The Village President, Mayor, or Town Chairman of each Participating Municipality is authorized on behalf of that municipality to enter into and from time to time alter and amend on the advice of the Police Chief and with the consent of the governing body of that municipality, an agreement with other municipalities for mutual aid according to the following: A. Whenever a Tactical Incident is in progress or may occur and is of such magnitude and consequence that the officer in charge of the Stricken Municipality deems it advisable to Page 3 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 9 Page 3 of 5 request assistance of the Aiding Municipalities, the senior officer is hereby authorized to request the utilization of the SCIT, under the terms of this Agreement. The officers in charge of each Aiding Municipality are authorized to and forthwith take the following action: 1. As soon as possible, determine what resources are required according to the situation. 2. As soon as possible, determine if the required equipment and personnel can be committed in response to the request from the Stricken Municipality. 3. Dispatch as soon as possible, the personnel and equipment required to the Stricken Municipality in accordance with SCIT operating procedures. B. The rendering of assistance under the terms of this Agreement is mandatory, unless local conditions exist at the time of the Tactical Incident that may prohibit a response. In that event, it is the responsibility of the Aiding Municipality to immediately notify the Stricken Municipality of same. C. The Chief of Police or designated command officer of the Stricken Municipality shall assume full responsibility and command for the operations at the scene in conjunction with the tactical commander of the SCIT. D. It is expected that requests for Mutual Aid under this Agreement will be initiated only when the needs of the Tactical Incident exceed or are strongly expected to exceed the resources of the Stricken Municipality. Officers from the Aiding Municipality(ies) will be released and returned to duty in their own community as soon as the situation is restored to the point which permits the Stricken Municipality to satisfactorily handle the incident with its own resources. The releasing of the officers involved in the Tactical Incident shall be the decision of the Chief of Police or designated command officer of the Stricken Municipality in conjunction with incident commander of the SCIT. E. All service performed under this Agreement shall be rendered without reimbursement of any Participating Municipality from the other(s). Notwithstanding, requests for reimbursement for unusual or burdensome costs incurred in the performance of Mutual Aid may be submitted by the Aiding Municipality to the Stricken Municipality. Reimbursement of such cost shall be at the discretion of the Stricken Municipality’s governing body. F. Each Participating Municipality assumes the responsibility, including legal and financial responsibility, for members of its police force acting pursuant to this Agreement. G. The Governing Board shall consist of the Police Chiefs of the Participating Municipalities. The Governing Board shall establish by-laws and an operational plan for giving and receiving aid under this Agreement. Said by-laws and plan shall be reviewed and updated as necessary. Page 4 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 10 Page 4 of 5 Section 4. TERMINATION Any Participating Municipality may withdraw from this Agreement by notifying the Police Chiefs of the other Participating Municipalities in writing. Such termination shall be effective ninety (90) days from the date of written notice. Section 5. ADOPTION This Agreement shall be in full force and in effect with the passage and approval of an ordinance or resolution by each participating Member Municipality, in the manner provided by law, and in the signing of this Agreement by the Village President, City Mayor, or Town Chairman. IN WITNESS WHEREOF, the Agreement has been duly executed by the following parties on this ________ day of the _____________ month in the year _________ Municipality Chief of Police Signature City of Brookfield Municipality Official Signature City of Brookfield Municipality Chief of Police Signature Village of Chenequa Municipality Official Signature Village of Chenequa Municipality Chief of Police Signature City of Delafield Municipality Official Signature City of Delafield Municipality Chief of Police Signature Village of Elm Grove Page 5 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 11 Page 5 of 5 Municipality Official Signature Village of Elm Grove Municipality Chief of Police Signature Village of Hartland Municipality Official Signature Village of Hartland Municipality Chief of Police Signature Village of Mukwonago Municipality Official Signature Village of Mukwonago Municipality Chief of Police Signature City of Muskego Municipality Official Signature City of Muskego Municipality Chief of Police Signature City of New Berlin Municipality Official Signature City of New Berlin Municipality Chief of Police Signature Village of Pewaukee Municipality Official Signature Village of Pewaukee Page 6 of 6 Recommend Approval of Suburban Critical Incident... Packet Page 12 COMMON COUNCIL - CITY OF MUSKEGO RESOLUTION #074-2020 APPROVAL OF MEMORANDUM OF UNDERSTANDING FOR MUSKEGO-NORWAY SCHOOL RESOURCE OFFICER PROGRAM AND POLICE SECURITY SERVICES FOR MUSKEGO HIGH SCHOOL EXTRACURRICULAR ACTIVITIES 2020-2021 SCHOOL YEAR WHEREAS, The Muskego-Norway School District and the City of Muskego have established a School Resource Officer Program by Agreement, which sets forth guidelines to ensure that all parties involved have a shared understanding of the goals of the Program; and WHEREAS, The Parties, as part of said Agreement, have also established a payment method for Muskego Police Officers that provide security services for Muskego High School extracurricular activities; and WHEREAS, The Parties review and renew the Agreement on a yearly basis based upon the prior year’s resources and school activities; that the Agreement is up for renewal at this time; and WHEREAS, The Finance Committee reviewed the attached Memorandum of Understanding and recommended approval to the Common Council. NOW, THEREFORE, BE IT RESOLVED That the Common Council of the City of Muskego, upon the recommendation of the Finance Committee, does hereby approve the Memorandum of Understanding for Muskego-Norway School Resource Officer Program and Police Security Services for Muskego High School Extracurricular Activities for the 2020-2021 School Year. BE IT FURTHER RESOLVED That the Mayor and Police Chief are hereby authorized to sign the Agreement and the City Attorney is authorized to make substantive changes to it as may be necessary in order to preserve the general intent thereof. DATED THIS 8TH DAY OF SEPTEMBER, 2020. SPONSORED BY: FINANCE COMMITTEE This is to certify that this is a true and accurate copy of Resolution #074-2020 which was adopted by the Common Council of the City of Muskego. Clerk-Treasurer 8/20jmb Page 1 of 6 Recommend Approval of the Memorandum of... Packet Page 13 1 MEMORANDUM OF UNDERSTANDING for Muskego-Norway School Resource Officer Program and Police Security Services for Muskego High School Extracurricular Activities 2020-2021 School Year The purpose of this document is to establish a School Resource Officer Program and to set forth guidelines to ensure that law enforcement, school officials, and the communities they serve have a shared understanding of the goals of the School Resource Officer Program. The parties agree that an effective School Resource Officer Program defines the role of the School Resource Officer (SRO) within the context of the educational mission of the school; draws distinctions between disciplinary misconduct to be handled by school officials and criminal offenses/civil forfeitures to be handled by law enforcement; information sharing; School Resource Officer training requirements; program assessment; and program structure. It is further understood that police officers are taken off of routine patrol services in support of the SRO Program The parties further agree that School Resource Officers receive the necessary support and training to ensure a safe school environment while respecting the rights of students and improving the overall school climate. The purpose of this document is also to establish the payment method for Muskego police officers that provide security services for Muskego High School extracurricular activities. The parties agree to the following: I. School Resource Officer Program Role of the School Resource Officer within the Context of the Educational Mission of the School 1. The mission of the School Resource Officer program is to improve school safety and the educational climate at the school. 2. School Resource Officers are responsible for dealing with criminal/civil law issues only. Both parties agree that disciplining of students is a School District Responsibility and the SRO will take students violating the code of conduct to the school administration where school discipline can be meted out. In regards to poor behavior on student’s part, the SRO can counsel or educate the student in right behavior but if consequences are necessary, the school administration will be responsible for school discipline. 3. The SRO shall meet with building-level school administrators, teachers, parents, and student representatives at least annually to discuss issues of school safety. 4. The SRO shall be integrated into the school community through participation in faculty and student meetings and assemblies as appropriate. Page 2 of 6 Recommend Approval of the Memorandum of... Packet Page 14 2 5. The SRO shall maintain activity reports and submit summaries of these reports to building-level school administrators, district-level school administrators, and the Muskego Police Department. The summaries shall include, for each SRO, the numbers and descriptions of all incidents or calls for service; names of school officials involved (referring teachers, principals, etc.); student searches; student questioning; tickets, citations, or summonses; filing of delinquency petitions; referrals to a probation officer; actual arrests, and other referrals to the juvenile justice system. 6. Absent a real and immediate threat to student, teacher, or school safety, and absent the situations described herein, where formal law enforcement intervention is deemed appropriate, building-level school administrators shall have final authority in the building. 7. Students generally will not be taken into custody at school, except where a child poses a real and immediate threat to student, teacher, or public safety or pursuant to a warrant. a) School principals shall be consulted prior to a student being taken into custody where practicable. b) The student’s parent or guardian shall be notified of a child being taken into custody as soon as practicable. Information Sharing 8. The school district designates the SRO a “school district official” as provided in the Federal Educational Rights and Privacy Act (FERPA) 20 U.S.C. 1232g, and 118.125(2)(d) of the Wisconsin Statutes. A SRO may be provided access to student records information maintained by the school district only as needed by the SRO to perform his or her duties as SRO. A SRO may also be granted access to student records information in the event of an emergency situation threatening the health of safety of a student or other individual. The SRO may only re- disclose student records information consistent with FERPA and Wisconsin pupil records law. 9. Records created and maintained by a SRO for the purpose of ensuring the safety and security of persons or property in the school, district, or for the enforcement of local, state, or federal laws or ordinances shall not be considered student records - even when such records may serve the dual purpose of enforcing school rules - and are not subject to the same prohibitions of access or disclosure by the SRO. (This provision does not prohibit school personnel from complying with the notice and reporting requirements of seclusion or restraint of a student by the SRO as specified in 118.305(4) of the Wisconsin Statutes.) School Resource Officer Training Requirements 10. The SRO shall receive such training as is necessary to permit the SRO to effectively advance the school’s educational mission in the context of his or her Page 3 of 6 Recommend Approval of the Memorandum of... Packet Page 15 3 duties as SRO. Training topics, goals, and objectives shall be determined jointly by representatives of the school and the law enforcement agency. Training expenses for school related training shall be shared equally by the Muskego/Norway School District and the Muskego Police Department. Training topics to consider may include: school values and mission; child and adolescent development; cultural competency; positive behavioral supports, strategies, and interventions; federal and state anti-discrimination and special education laws; the provisions of Wisconsin law pertaining to the use of seclusion and restraint by school personnel; trauma informed practices; de-escalation techniques; compulsory attendance; suicide prevention; and school mental health. Program Assessment 11. The School Resource Officer Program will be assessed annually, and the evaluation will be conducted jointly between the Muskego Police Department and the Muskego-Norway School District. The following areas will be used to evaluate the program: a) Success of established goals and objectives. b) Police-citizen contacts (citations, arrests, community and school outreach activities, etc.). c) Community feedback. d) Accomplishment of tasks agreed upon as part of any work plan written in conjunction with the principal. Structure and Funding for School Resource Officer Program 12. The School Resource Officer positions shall be reimbursed by the school district for the salary and benefits of officers involved at the rate of 100% for 65% of the calendar year which is the time spent in the schools. 13. Terms of the School Resource Officer Agreement: a) That said above parties agree and contract for the sharing of the service of three School Resource Officer’s positions as hereinafter set forth. b) That the City of Muskego is to be the operator and fiscal agent for the School Resource Officer positions. c) That the School Resource Officers' work schedule will be coordinated between the Muskego-Norway Schools and the City of Muskego Police Department. SRO’s can be directed to serve any district building as needed. d) That this contract shall be effective from September 1st of said school year through August 31st of the following year. e) That both parties will indicate their interest to continue this contract for the upcoming school year by informing the other party no later than August 1st of the year the contract is set to expire. Page 4 of 6 Recommend Approval of the Memorandum of... Packet Page 16 4 f) That the Plan of Operation and Plan of Payments (Schedule A attached hereto) for this cooperative agreement shall be approved in advance of the contract signing by both the Muskego-Norway School District and the City of Muskego. g) That the School Resource Officers shall also serve as education instructors such as D.A.R.E. instructors. h) That the School Resource Officers' time will be spent in Muskego High School, Muskego Lakes Middle School, and the Lake Denoon Middle School, and the district elementary schools, the specific time for each to be mutually agreed upon between both the Muskego-Norway School District and the City of Muskego Police Department. i) That the School Resource Officers provide the Muskego-Norway School Board with a report regarding activities and actions taking place during the course of the school year. j) That work space will be provided by the Muskego-Norway School District. k) That clerical support will be provided by the City of Muskego Police Department. l) On or before August 1st of each year, the Muskego-Norway School District will indicate their desire to continue with the present officer assigned to each school for the next school year. Any desired change in current personnel will be done in writing. m) When an SRO is absent due to illness or vacation, the other SRO’s will roam between their assigned school and the one left vacant due to the aforementioned absence. 14. The School Resource Officer shall report to the Special Services Lieutenant of the Police Department and the designated school administrator of their assigned school. Issues regarding the performance of the School Resource Officer shall be handled by the Special Services Lieutenant and the designated school administrator. 15. A signatory may terminate this Memorandum of Understanding by serving written notice to all other signatories at least thirty (30) days in advance of such termination. A termination by a signatory shall eliminate the presence of School Resource Officers at Muskego/Norway Schools. II. Security Services provided for Muskego High School Extracurricular Activities The parties agree that activities held within and run by the Muskego-Norway School District, which include high school football games, basketball games, school dances, graduation, and other activities mutually agreed to by the Police Chief and District staff, may be staffed with police personnel. Police hours shall be reimbursed by the School District at the rate of 50% of the salary and benefits rate (straight time). Page 5 of 6 Recommend Approval of the Memorandum of... Packet Page 17 5 By signing this agreement all parties agree to it in its entirety. ___________ President of Muskego-Norway School District Date ___________ Superintendent of Muskego-Norway School District Date ___________ Mayor Date ___________ Chief of Police Date Page 6 of 6 Recommend Approval of the Memorandum of... Packet Page 18 Reports and Presentations to Finance Committee and Common Council To: Finance Committee & Common Council From:Scott Kroeger Department: Public Works and Development Subject: Reduction of Letter of Credit for Muskego Lakes Estates LLC Date:September 8, 2020 Muskego Lakes Estate LLC entered into a Development Agreement with the City to construct Muskego Lakes Estates. A portion of work associated with grading, street lights, storm sewer, water main, sanitary sewer and roadway construction for this project has been completed. The Developer is asking for the LOC to be reduced by $159,480.00. The remaining letter of credit is $127,341.60. Key Issues for Consideration: Attachments 1. N/A Recommendation for Action by Committee and/or Council: Approval that the Muskego Lakes Estates LLC Letter of Credit be reduced by $159,480.00 to $127,341.60. Date of Committee Action: Finance Committee September 8, 2020 Planned Date of Council Action (if required): September 8, 2020 Total $ Needed: N/A Fiscal Note(s): N/A $ Budgeted: $0.00 Expenditure Account(s) to Be Used: # N/A (3/2019) Page 1 of 1 Recommend Reduction of Letter of Credit for Muskego... Packet Page 19 Council Date SEPTEMBER 8, 2020 Total Vouchers All Funds $473,533.30 Total Voucher Approval Utility Vouchers (Approve Separately) Water Vouchers $20,860.56 Water Wire Transfers Total Water $20,860.56 Sewer Vouchers 45,065.54 Sewer Wire Transfers Total Sewer $45,065.54 Net Total Utility Vouchers $ 65,926.10 #1 - Utility Voucher Approval Tax Vouchers - Refunds & Tax Settlements (Approve Separately) Tax Vouchers $6,482.96 Tax Void Checks ()** Total Tax Vouchers $ 6,482.96 #2 - Tax Voucher Approval Total General Fund Vouchers (Approve Separately) General Fund Vouchers $401,124.24 General Fund Prior Council Correction ()** Total General Fund Vouchers $ 401,124.24 #3 - General Voucher Approval Big Muskego Lake Vouchers $ Development Fund Vouchers $ Wire transfers (Approve Separately): Tax Settlements $ Debt Service $ Payroll/Invoice Transmittals $364,972.41 #4 - Wire Transfers Approval Void Checks Since Last Report Check #Amount Check #Amount 158514 110.00 Total *** Total 110.00 *Total *** Page 1 of 13 Voucher Report Packet Page 20 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 1 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM 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 ABRAHAM'S ON-SITE SHREDDING SERVICE 200825-04 2 Invoice AUGUST CONTAINER SERVICE - 08/25/2020 09/08/2020 45.00 920 100.02.20.01.5723 200825-04 1 Invoice AUGUST CONTAINER SERVICE - 08/25/2020 09/08/2020 54.00 920 100.01.06.00.5701 Total ABRAHAM'S ON-SITE SHREDDING SERVICE:99.00 ABT MAILCOM 37334 2 Invoice UTILITY DELINQUENT NOTICES 08/20/2020 09/08/2020 188.04 920 205.03.30.00.5704 37334 1 Invoice UTILITY DELINQUENT NOTICES 08/20/2020 09/08/2020 188.04 920 205.03.00.00.6056 37334 3 Invoice UTILITY DELINQUENT NOTICES 08/20/2020 09/08/2020 376.08 920 605.55.09.03.5702 37334 4 Invoice UTILITY DELINQUENT NOTICES 08/20/2020 09/08/2020 376.08 920 601.61.63.42.5701 Total ABT MAILCOM:1,128.24 ACE HARDWARE - WINDLAKE 28 1 Invoice SPRAY BOTTLES 07/31/2020 09/08/2020 8.37 920 100.04.51.03.5704 Total ACE HARDWARE - WINDLAKE:8.37 AFLAC GROUP INSURANCE A142522000 3 Invoice CRITICAL ILLNESS 08/31/2020 09/08/2020 57.64 920 100.00.00.00.2248 A142522000 1 Invoice SHORT TERM DISABILITY 08/31/2020 09/08/2020 1,251.80 920 100.00.00.00.2243 A142522000 2 Invoice ACCIDENT 08/31/2020 09/08/2020 271.84 920 100.00.00.00.2247 Total AFLAC GROUP INSURANCE:1,581.28 AMAZON CAPITAL SERVICES 13CH-Q7TM-F 1 Invoice SEP20 MAKE & TAKE CRAFT SUP 08/17/2020 09/08/2020 26.86 920 100.05.71.00.6062 161W-4G9Q-J3 1 Invoice PHONES CASES-FOR PD CELL PH 08/28/2020 09/08/2020 335.86 920 100.01.14.00.5506 19PX-Y6DJ-YJ 1 Invoice DOOR STOPS 08/19/2020 09/08/2020 19.55 920 100.02.20.01.5415 1DNJ-9FKT-H 1 Invoice LAPTOP BAG 08/28/2020 09/08/2020 44.88 920 100.01.14.00.5506 1PCF-VX66-J 1 Invoice BATHROOM/KITCHEN SUPPLIES 08/21/2020 09/08/2020 28.35 920 100.02.20.01.5415 1XD4-FTHH-N 1 Invoice THERMOMETER - COVID19 08/19/2020 09/08/2020 55.99 920 100.05.71.00.5401 Total AMAZON CAPITAL SERVICES:511.49 ARING EQUIPMENT CO., INC 611339 1 Invoice GRASS KING PARTS 08/04/2020 09/08/2020 590.64 920 100.04.51.07.5405 Total ARING EQUIPMENT CO., INC:590.64 ASSOCIATED BAG COMPANY G150436 1 Invoice CAN LINERS 08/05/2020 09/08/2020 1,057.20 920 100.04.51.11.5415 Total ASSOCIATED BAG COMPANY:1,057.20 ASSOCIATION OF PUBLIC TREASURERS 22503 1 Invoice MEMBERSHIP RENEWAL - THROU 08/01/2020 09/08/2020 199.00 920 100.01.03.00.5305 Total ASSOCIATION OF PUBLIC TREASURERS:199.00 Page 2 of 13 Voucher Report Packet Page 21 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 2 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number AT & T 3017906500 1 Invoice PRI-MONTHLY BILL 08/11/2020 09/08/2020 656.59 920 100.01.06.00.5601 9460836500 1 Invoice PRI- MONTHLY CHARGE 08/19/2020 09/08/2020 766.08 920 100.01.06.00.5601 Total AT & T:1,422.67 BAKER & TAYLOR COMPANY 2035417527 1 Invoice PRINT 08/12/2020 09/08/2020 2,370.51 920 100.05.71.01.5711 2035422753 1 Invoice AV 08/14/2020 09/08/2020 19.24 920 100.05.71.02.5711 2035422753 2 Invoice PRINT 08/14/2020 09/08/2020 330.36 920 100.05.71.01.5711 2035429583 1 Invoice PRINT 08/18/2020 09/08/2020 540.56 920 100.05.71.01.5711 2035432756 1 Invoice PRINT 08/19/2020 09/08/2020 606.44 920 100.05.71.01.5711 2035434832 1 Invoice PRINT 08/20/2020 09/08/2020 695.26 920 100.05.71.01.5711 2035439410 1 Invoice PRINT 08/24/2020 09/08/2020 1,008.93 920 100.05.71.01.5711 5016359874 1 Invoice PRINT 08/19/2020 09/08/2020 46.05 920 100.05.71.01.5711 Total BAKER & TAYLOR COMPANY:5,617.35 BAKER & TAYLOR ENTERTAINMENT H49536950 1 Invoice AV 08/11/2020 09/08/2020 398.40 920 100.05.71.02.5711 H49618190 1 Invoice AV 08/13/2020 09/08/2020 25.19 920 100.05.71.02.5711 H49623900 1 Invoice AV 08/13/2020 09/08/2020 25.19 920 100.05.71.02.5711 H49624250 1 Invoice AV 08/13/2020 09/08/2020 13.64 920 100.05.71.02.5711 H49625790 1 Invoice AV 08/13/2020 09/08/2020 10.79 920 100.05.71.02.5711 H49626300 1 Invoice AV 08/13/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49629860 1 Invoice AV 08/13/2020 09/08/2020 684.26 920 100.05.71.02.5711 H49638620 1 Invoice AV 08/14/2020 09/08/2020 12.23 920 100.05.71.02.5711 H49663710 1 Invoice AV 08/14/2020 09/08/2020 50.38 920 100.05.71.02.5711 H49664330 1 Invoice AV 08/14/2020 09/08/2020 14.36 920 100.05.71.02.5711 H49665340 1 Invoice AV 08/14/2020 09/08/2020 14.36 920 100.05.71.02.5711 H49666380 1 Invoice AV 08/14/2020 09/08/2020 14.36 920 100.05.71.02.5711 H49682630 1 Invoice AV 08/15/2020 09/08/2020 13.67 920 100.05.71.02.5711 H49726050 1 Invoice AV 08/17/2020 09/08/2020 14.39 920 100.05.71.02.5711 H49745980 1 Invoice AV 08/18/2020 09/08/2020 83.48 920 100.05.71.02.5711 H49765510 1 Invoice AV 08/18/2020 09/08/2020 15.83 920 100.05.71.02.5711 H49765520 1 Invoice AV 08/18/2020 09/08/2020 25.19 920 100.05.71.02.5711 H49787360 1 Invoice AV 08/19/2020 09/08/2020 11.03 920 100.05.71.02.5711 H49787361 1 Invoice AV 08/19/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49811280 1 Invoice AV 08/19/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49814280 1 Invoice AV 08/19/2020 09/08/2020 10.79 920 100.05.71.02.5711 H49852190 1 Invoice AV 08/20/2020 09/08/2020 28.79 920 100.05.71.02.5711 H49853570 1 Invoice AV 08/20/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49886600 1 Invoice AV 08/21/2020 09/08/2020 46.79 920 100.05.71.02.5711 H49908140 1 Invoice AV 08/24/2020 09/08/2020 12.73 920 100.05.71.02.5711 H49973030 1 Invoice AV 08/25/2020 09/08/2020 25.89 920 100.05.71.02.5711 H49973031 1 Invoice AV 08/25/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49979650 1 Invoice AV 08/25/2020 09/08/2020 28.79 920 100.05.71.02.5711 H49991260 1 Invoice AV 08/25/2020 09/08/2020 13.67 920 100.05.71.02.5711 H49993110 1 Invoice AV 08/25/2020 09/08/2020 28.79 920 100.05.71.02.5711 H49995920 1 Invoice AV 08/25/2020 09/08/2020 17.99 920 100.05.71.02.5711 H49998060 1 Invoice AV 08/25/2020 09/08/2020 5.03 920 100.05.71.02.5711 H49998080 1 Invoice AV 08/25/2020 09/08/2020 46.79 920 100.05.71.02.5711 H49998090 1 Invoice AV 08/25/2020 09/08/2020 21.59 920 100.05.71.02.5711 H50036040 1 Invoice AV 08/26/2020 09/08/2020 20.14 920 100.05.71.02.5711 Total BAKER & TAYLOR ENTERTAINMENT:1,824.48 Page 3 of 13 Voucher Report Packet Page 22 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 3 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number BEACON ATHLETICS 0518000-IN 1 Invoice BASE ANCHORS - PARKS 06/04/2020 09/08/2020 464.00 920 100.04.51.11.5415 Total BEACON ATHLETICS:464.00 BEHR ELECTRIC P20-200695/E 1 Invoice OVERPAYMENT ON PERMIT P20-2 08/20/2020 09/08/2020 25.86 920 100.02.25.00.4250 Total BEHR ELECTRIC:25.86 BEILFUSS CORPORATION 2749 1 Invoice GREEN INFRASTRUCTURE PROJ 08/25/2020 09/08/2020 61,120.05 920 202.08.94.74.6589 Total BEILFUSS CORPORATION:61,120.05 BUTT, RONALD OR DIANE 2163.188 BUT 1 Invoice DUPLICATE UTILITY PAYMENT 21 09/02/2020 09/08/2020 194.16 920 001.00.00.00.1005 Total BUTT, RONALD OR DIANE:194.16 CAPITAL CITY CULVERT 7704 1 Invoice CULVERT ARCHES 07/31/2020 09/08/2020 14,414.20 920 100.04.51.04.5745 7716 1 Invoice CULVERT ARCHES 08/05/2020 09/08/2020 2,847.00 920 100.04.51.04.5745 Total CAPITAL CITY CULVERT:17,261.20 CEGIELSKI, JAN JA090820 1 Invoice BEAVER INDUSTRIAL PARK 07/08/2020 09/08/2020 175.00 920 100.04.51.04.5744 Total CEGIELSKI, JAN:175.00 CEN-PE CO CE090820-DP 1 Invoice 6 GALLONS DIESEL MAX 06/17/2020 09/08/2020 230.40 920 100.04.51.07.5735 Total CEN-PE CO:230.40 CITY PRESS, INC 192968 1 Invoice BUSINESS CARDS 08/18/2020 09/08/2020 210.00 920 100.02.20.01.5723 Total CITY PRESS, INC:210.00 COMPLETE OFFICE OF WIS 740153 1 Invoice LYSOL WIPES - COVID 08/25/2020 09/08/2020 67.90 920 100.01.03.00.5701 745027 1 Invoice 4" BINDERS - ELECTIONS 09/01/2020 09/08/2020 74.20 920 100.01.03.00.5704 Total COMPLETE OFFICE OF WIS:142.10 CONSERV FS INC 60035094 1 Invoice GREASE - 30 TUBES 08/19/2020 09/08/2020 100.20 920 100.04.51.07.5405 Total CONSERV FS INC:100.20 CORE & MAIN LP M506047 1 Invoice PIPES AND SUPPLIES 08/07/2020 09/08/2020 1,158.28 920 100.04.51.04.5744 M713656 1 Invoice CULVERT PIPE 07/23/2020 09/08/2020 897.06 920 100.04.51.04.5745 M814822 1 Invoice DRAINAGE PIPES 08/11/2020 09/08/2020 237.84 920 100.04.51.04.5744 Page 4 of 13 Voucher Report Packet Page 23 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 4 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total CORE & MAIN LP:2,293.18 CRACK FILLING SRV. CORP. CR090820-DP 1 Invoice CRACK AND SPOT SEALING 08/17/2020 09/08/2020 60,000.00 920 100.04.51.02.5740 Total CRACK FILLING SRV. CORP.:60,000.00 CUDAHY POLICE DEPT. 19422 1 Invoice LEW JOPEK - CUDAHY PD WARR 08/25/2020 09/08/2020 346.80 920 100.01.08.00.4272 Total CUDAHY POLICE DEPT.:346.80 DF TOMASINI, INC. DFT#2136-48 1 Invoice WATER MAIN REPAIR 08/19/2020 09/08/2020 2,961.00 920 605.54.06.51.5410 Total DF TOMASINI, INC.:2,961.00 EAGLE MEDIA, INC. 00130894 1 Invoice FRANK UNIFORM 08/24/2020 09/08/2020 214.65 920 100.02.20.01.5151 00130917 1 Invoice LAKE ACCESS SIGNS 08/24/2020 09/08/2020 49.90 920 100.04.51.03.5743 Total EAGLE MEDIA, INC.:264.55 FASTENAL COMPANY WIMUK83487 1 Invoice BATH TISSUE 07/29/2020 09/08/2020 127.78 920 100.04.51.08.5415 Total FASTENAL COMPANY:127.78 FAULKS BROS. CONST. INC 340220 1 Invoice GREEN INFRASTRUCTURE 08/18/2020 09/08/2020 15,375.27 920 202.08.94.74.6589 Total FAULKS BROS. CONST. INC:15,375.27 FERGUSON WATERWORKS #1476 0309105 1 Invoice 8 T-10 METERS 08/03/2020 09/08/2020 3,161.03 920 605.55.09.03.5702 0309185 1 Invoice METER GASKETS 08/05/2020 09/08/2020 48.65 920 605.54.06.54.5702 Total FERGUSON WATERWORKS #1476:3,209.68 FINDAWAY WORLD LLC 326917 1 Invoice AV 08/19/2020 09/08/2020 459.92 920 100.05.71.02.5711 Total FINDAWAY WORLD LLC:459.92 FLEET CHARGE 2230669P 1 Invoice #15 NUT 08/12/2020 09/08/2020 39.47 920 100.04.51.07.5405 2230669PX1 1 Invoice #15 DRIVE, KIT SEAL 08/12/2020 09/08/2020 117.83 920 100.04.51.07.5405 2230669PX2 1 Invoice #15 INTERNATIONAL PART 08/17/2020 09/08/2020 773.22 920 100.04.51.07.5405 Total FLEET CHARGE:930.52 GLEASON REDI MIX 292107 1 Invoice 6 BAG AIR - MINIMUM LOAD CHAR 08/06/2020 09/08/2020 362.25 920 100.04.51.08.5415 292526 1 Invoice 6 BAG AIR 08/14/2020 09/08/2020 187.25 920 100.04.51.08.5704 292753 1 Invoice 6 BAG AIR + MINIMUM LOAD CHA 08/19/2020 09/08/2020 335.50 920 100.04.51.08.5415 Page 5 of 13 Voucher Report Packet Page 24 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 5 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total GLEASON REDI MIX:885.00 GRAEF INC 0111320 1 Invoice GLEN AT PELLMAN FARM 08/25/2020 09/08/2020 250.00 920 507.00.00.00.2691 0111321 1 Invoice PORTABLE TOILET BID 08/25/2020 09/08/2020 26.50 920 100.04.19.00.5815 0111322 1 Invoice WILL ROSE APTS 08/25/2020 09/08/2020 2,112.59 920 507.00.00.00.2699 0111323 1 Invoice HARVEST COURT EXTENSION 08/25/2020 09/08/2020 1,489.50 920 507.00.00.00.2770 0111324 1 Invoice JEWELL LAKE DENOON DEVELOP 08/25/2020 09/08/2020 482.47 920 507.00.00.00.2777 0111325 1 Invoice JIFFY LUBE 08/25/2020 09/08/2020 766.75 920 507.00.00.00.2717 0111326 1 Invoice HRIN 4 LOT DEVELOPMENT 08/25/2020 09/08/2020 279.00 920 507.00.00.00.2783 0111327 1 Invoice PARK ARTHUR DRAINAGE 08/25/2020 09/08/2020 546.00 920 202.08.94.74.6530 0111328 1 Invoice MUSKEGO LAKES ESTATES 08/25/2020 09/08/2020 5,902.38 920 507.00.00.00.2761 0111329 1 Invoice FIELD OF DREAMS CSM 08/25/2020 09/08/2020 300.00 920 507.00.00.00.2660 0111330 1 Invoice INTERSTATE PARTNERS SPEC BL 08/25/2020 09/08/2020 2,250.52 920 507.00.00.00.2752 0111331 1 Invoice BAY LANE ROAD RECONSTRUCTI 08/25/2020 09/08/2020 105.00 920 410.08.91.19.6504 0111333 1 Invoice SANITARY SEWER STUDY 08/25/2020 09/08/2020 1,130.00 920 601.65.00.00.6215 0111334 1 Invoice COBBLESTONE COURT DEVELOP 08/25/2020 09/08/2020 5,228.50 920 507.00.00.00.2646 0111335 1 Invoice COMMOMWEALTH SCHOOL DEVE 08/25/2020 09/08/2020 13,023.85 920 507.00.00.00.2754 0111336 1 Invoice PRESBYTERIAN HOMES 08/25/2020 09/08/2020 296.50 920 507.00.00.00.2768 0111337 1 Invoice KWIK TRIP 08/25/2020 09/08/2020 10,756.88 920 507.00.00.00.2726 0111338 1 Invoice GENRERAL ENGINEERING SERVI 08/25/2020 09/08/2020 3,979.75 920 100.04.19.00.5815 0111339 1 Invoice WELL PUMP REPLACEMENT 08/25/2020 09/08/2020 5,883.05 920 605.00.00.00.1961 0111340 1 Invoice GREEN INFRASTRUCTURE 08/25/2020 09/08/2020 274.00 920 202.08.94.74.6589 0111341 1 Invoice GLEN AT MUSKEGO LAKES 08/25/2020 09/08/2020 2,119.00 920 507.00.00.00.2716 0111342 1 Invoice DRYJA SANITARY LATERAL 08/25/2020 09/08/2020 1,385.75 920 601.61.63.43.5815 0111343 1 Invoice BELMORE CSM 08/25/2020 09/08/2020 1,497.00 920 507.00.00.00.2719 0111344 1 Invoice PEGARL CSM 08/25/2020 09/08/2020 1,544.50 920 507.00.00.00.2725 0111345 1 Invoice MUSKEGIO LAUNDROMAT 08/25/2020 09/08/2020 2,200.25 920 507.00.00.00.2790 Total GRAEF INC:63,829.74 HAWKINS, INC. 4771783 2 Invoice AZONE 08/11/2020 09/08/2020 1,578.42 920 601.61.61.12.5750 4771783 1 Invoice AZONE 08/11/2020 09/08/2020 1,578.43 920 605.53.06.31.5750 4779505 1 Invoice LUTZ OUTRUN PIECE 08/12/2020 09/08/2020 185.23 920 605.53.06.31.5702 Total HAWKINS, INC.:3,342.08 IDEMIA IDENTITY & SECURITY USA LLC 131719 1 Invoice ANNUAL MAINT. FINGERPRINT 08/24/2020 09/08/2020 184.00 820 100.02.20.01.5504 Total IDEMIA IDENTITY & SECURITY USA LLC:184.00 ITU ABSORB TECH, INC MSOACB0012 1 Invoice FIRST AID SUPPLIES 08/26/2020 09/08/2020 39.80 920 100.04.51.01.5228 Total ITU ABSORB TECH, INC:39.80 JAMES IMAGING SYSTEMS INC 1011195 2 Invoice COPIER CHARGES - AUGUST 08/19/2020 09/08/2020 14.22 920 601.61.63.42.5701 1011195 1 Invoice COPIER CHARGES - AUGUST 08/19/2020 09/08/2020 28.45 920 100.02.20.01.5701 1011195 3 Invoice COPIER CHARGES - AUGUST 08/19/2020 09/08/2020 14.23 920 605.56.09.21.5401 1013100 1 Invoice PD COPIER REPAIR 08/26/2020 09/08/2020 641.02 920 100.02.20.01.5610 Total JAMES IMAGING SYSTEMS INC:697.92 Page 6 of 13 Voucher Report Packet Page 25 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 6 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number JANI-KING INC- MILW REGION MIL09200131 4 Invoice CLEANING - OLD TOWN HALL SEP 09/01/2020 09/08/2020 381.00 920 100.05.72.03.5820 MIL09200131 8 Invoice CLEANING - PUBLIC WORKS APO 09/01/2020 09/08/2020 175.94 920 100.04.51.08.5415 MIL09200131 3 Invoice CLEANING - LIBRARY SEPTEMBE 09/01/2020 09/08/2020 3,125.00 920 100.05.71.00.5835 MIL09200131 7 Invoice CLEANING - PUBLIC WORKS MER 09/01/2020 09/08/2020 175.55 920 605.54.06.41.5702 MIL09200131 1 Invoice CLEANING - CITY HALL SEPTEMB 09/01/2020 09/08/2020 2,404.00 920 100.01.09.00.5835 MIL09200131 5 Invoice CLEANING - PUBLIC WORKS MER 09/01/2020 09/08/2020 437.90 920 100.04.51.08.5415 MIL09200131 9 Invoice CLEANING - PUBLIC WORKS APO 09/01/2020 09/08/2020 70.53 920 601.61.61.15.5415 MIL09200131 2 Invoice CLEANING - POLICE SEPTEMBER 09/01/2020 09/08/2020 2,500.00 920 100.02.20.01.5835 MIL09200131 6 Invoice CLEANING - PUBLIC WORKS MER 09/01/2020 09/08/2020 175.55 920 601.61.61.15.5415 MIL09200131 10 Invoice CLEANING - PUBLIC WORKS APO 09/01/2020 09/08/2020 70.53 920 605.54.06.41.5702 MIL09200540 1 Invoice PARKS - SEPTEMBER 09/01/2020 09/08/2020 2,000.00 920 100.04.51.11.5820 Total JANI-KING INC- MILW REGION:11,516.00 JSA ENVIRONMENTAL, INC. 2826 1 Invoice LANDFILL AUDIT AUGUST 2020 08/31/2020 09/08/2020 3,085.87 920 210.03.00.00.5815 Total JSA ENVIRONMENTAL, INC.:3,085.87 KONE, INC. 1158030383 1 Invoice ELEVATOR REPAIR - PD 08/25/2020 09/08/2020 486.14 920 100.02.20.01.5415 Total KONE, INC.:486.14 LAKE DENOON MIDDLE SCHOOL 36075 1 Invoice CROSS COUNTRY MEET CANCEL 08/24/2020 09/08/2020 165.00 920 100.05.72.02.4317 Total LAKE DENOON MIDDLE SCHOOL:165.00 LANGE ENTERPRISES 73472 1 Invoice ADDRESS TILES/FRAMES 08/17/2020 09/08/2020 577.11 920 100.02.25.00.5752 Total LANGE ENTERPRISES:577.11 LAWSON PRODUCTS, INC. 9307811016 1 Invoice 2 WAY BALL VALVE 08/20/2020 09/08/2020 139.47 920 100.04.51.07.5405 Total LAWSON PRODUCTS, INC.:139.47 LEGACY RECYCLING 2134 1 Invoice EMERALD PARK LANDFILL JULY 2 08/31/2020 09/08/2020 2,531.71 920 205.03.00.00.5820 Total LEGACY RECYCLING:2,531.71 MARK J. RINDERLE TIRE INC. 136976 1 Invoice #7 TIRES 08/10/2020 09/08/2020 1,457.56 920 100.04.51.07.5735 136977 1 Invoice JOHN DEERE MOWER 08/10/2020 09/08/2020 236.00 920 100.04.51.11.5405 137063 1 Invoice SQUAD #7 08/19/2020 09/08/2020 500.72 920 100.02.20.01.5405 137133 1 Invoice #4 TIRES 08/24/2020 09/08/2020 280.00 920 100.04.51.07.5735 137158 1 Invoice ROLLER TRAILER 08/26/2020 09/08/2020 156.00 920 100.04.51.07.5735 Total MARK J. RINDERLE TIRE INC.:2,630.28 MC TOOLS AND REPAIR LLC 1086 1 Invoice SEAL ASSEMBLY 08/13/2020 09/08/2020 413.48 920 605.52.06.25.5101 Page 7 of 13 Voucher Report Packet Page 26 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 7 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total MC TOOLS AND REPAIR LLC:413.48 MENARDS 93211 1 Invoice SUPPLIES 08/26/2020 09/08/2020 51.83 920 215.06.00.00.5704 Total MENARDS:51.83 MICROMARKETING LLC 818537 1 Invoice AV 07/31/2020 09/08/2020 35.00 920 100.05.71.02.5711 819777 1 Invoice AV 08/12/2020 09/08/2020 40.00 920 100.05.71.02.5711 819914 1 Invoice AV 08/12/2020 09/08/2020 257.42 920 100.05.71.02.5711 Total MICROMARKETING LLC:332.42 MIDLAND PLASTICS, INC. 1467195 1 Invoice CLEAR POLY ULTRA SHEET 08/07/2020 09/08/2020 81.00 920 100.04.51.08.5415 Total MIDLAND PLASTICS, INC.:81.00 MIDWEST TAPE 99275274 1 Invoice AV 08/18/2020 09/08/2020 38.99 920 100.05.71.02.5711 Total MIDWEST TAPE:38.99 MUSKEGO CONCRETE CONST. INC MU090820-DP 1 Invoice SIDEWALK - IDLE ISLE 08/05/2020 09/08/2020 7,100.00 920 202.08.94.74.6579 MU090820-DP 1 Invoice CULVERT WALLS - S71W13058 W 07/06/2020 09/08/2020 1,850.00 920 100.04.51.04.5744 Total MUSKEGO CONCRETE CONST. INC:8,950.00 MUSKEGO WATER BUGS SKI CLUB, INC. WA090820-RE 1 Invoice CLASS INSTRUCTION WATERSKI 09/02/2020 09/08/2020 840.00 920 100.05.72.11.5110 Total MUSKEGO WATER BUGS SKI CLUB, INC.:840.00 NAPA AUTO PARTS 274406-CR 1 Invoice INVOICE 274406 CREDIT 08/31/2020 09/08/2020 13.39- 920 605.52.06.25.5101 5266-279105 1 Invoice SQD 3 & 5 BULBS 08/12/2020 09/08/2020 23.36 920 100.02.20.01.5405 5266-279761 1 Invoice SQD 3 HEADLAMPS 08/20/2020 09/08/2020 9.69 920 100.02.20.01.5405 5266-280186 1 Invoice SQD 5 MAINTENANCE 08/26/2020 09/08/2020 .77 920 100.02.20.01.5405 Total NAPA AUTO PARTS:20.43 NATIONAL ELEVATOR INSPECTION SERVICE INC 0398986 1 Invoice ELEVATOR INSPECTION 08/26/2020 09/08/2020 88.00 920 100.02.20.01.5415 Total NATIONAL ELEVATOR INSPECTION SERVICE INC:88.00 NEENAH FOUNDRY CO 382049 1 Invoice FRAME & GRATE 08/14/2020 09/08/2020 910.00 920 100.04.51.04.5744 Total NEENAH FOUNDRY CO:910.00 NORTHERN LAKE SERVICE INC 384039 1 Invoice WATER SAMPLES FROM 7/27/20 08/14/2020 09/08/2020 672.00 920 605.56.09.23.5865 384167 1 Invoice LAB TESTING 08/14/2020 09/08/2020 140.00 920 605.56.09.23.5865 Page 8 of 13 Voucher Report Packet Page 27 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 8 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total NORTHERN LAKE SERVICE INC:812.00 OLSEN SAFETY EQUIPMENT CORP. 0379680-IN 1 Invoice SAFETY GLASSES 08/06/2020 09/08/2020 131.87 920 601.61.61.12.5228 Total OLSEN SAFETY EQUIPMENT CORP.:131.87 PAGEFREEZER SOFTWARE, INC. 2444481475 1 Invoice ADDITIOANL SOCIAL MEDIA ARC 08/24/2020 09/08/2020 840.00 820 100.07.01.06.6504 Total PAGEFREEZER SOFTW ARE, INC.:840.00 PARTSMASTER 23568880 1 Invoice SIGNS 07/28/2020 09/08/2020 838.27 920 100.04.51.03.5743 23569321 1 Invoice 30 BOLT GR5 TAP 07/29/2020 09/08/2020 288.99 920 100.04.51.07.5405 23570297 1 Invoice BOLT GR5 TAP 07/31/2020 09/08/2020 76.26 920 100.04.51.07.5405 Total PARTSMASTER:1,203.52 PAYNE & DOLAN OF WISCONSIN 1689653 1 Invoice ASPHALT 07/16/2020 09/08/2020 2,025.47 920 100.04.51.02.5740 1689654 1 Invoice COMMERCIAL 9.5 MM 08/15/2020 09/08/2020 803.88 920 100.04.51.02.5740 Total PAYNE & DOLAN OF WISCONSIN:2,829.35 PERSONNEL CONCEPTS 9344096754 1 Invoice POSTERS - COVID 08/10/2020 09/08/2020 26.85 920 100.04.51.01.5701 Total PERSONNEL CONCEPTS:26.85 PINKY ELECTRIC INC. 3669 1 Invoice LIFT STATION LIGHTING 07/30/2020 08/11/2020 24,510.00 820 601.61.61.16.5411 3674 1 Invoice FUSES FOR POLE LIGHTS 06/23/2020 09/08/2020 120.00 920 100.04.51.06.5916 Total PINKY ELECTRIC INC.:24,630.00 PORT-A-JOHN 1317375-IN 1 Invoice PORTABLE TOILETS AUGUST BA 08/20/2020 09/08/2020 85.00 920 215.06.00.00.5801 1317376-IN 1 Invoice PORTABLE TOILETS AUGUST BIG 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317377-IN 1 Invoice PORTABLE TOILET AUGUST BOX 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317378-IN 1 Invoice PORTABLE TOILETS AUGUST DE 08/20/2020 09/08/2020 255.00 920 100.04.51.11.5820 1317379-IN 1 Invoice PORTABLE TOILETS AUGUST EN 08/20/2020 09/08/2020 85.00 920 215.06.00.00.5801 1317380-IN 1 Invoice PORTABLE TOILETS AUGUST IDL 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317381-IN 1 Invoice PORTABLE TOILETS AUGUST JEN 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317382-IN 1 Invoice PORTABLE TOILETS AUGUST MA 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317383-IN 1 Invoice PORTABLE TOILETS AUGUST MO 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 1317384-IN 1 Invoice PORTABLE TOILETS AUGUST SA 08/20/2020 09/08/2020 85.00 920 100.04.51.11.5820 Total PORT-A-JOHN:1,020.00 PREFERRED FITNESS PI090820-PIPP 1 Invoice CLASS INSTRUCTION SUMMER FI 08/31/2020 09/08/2020 640.00 920 100.05.72.13.5110 Total PREFERRED FITNESS:640.00 PROVEN POWER INC 02-343659 1 Invoice SPINDLE 08/17/2020 09/08/2020 372.10 920 100.04.51.11.5405 Page 9 of 13 Voucher Report Packet Page 28 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 9 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number 343491-OVER 1 Invoice CREDIT FROM DOUBLE PMT 2/7/2 08/14/2020 09/08/2020 174.97- 920 100.04.51.11.5405 Total PROVEN POW ER INC:197.13 QUADIENT, INC. 57827876 1 Invoice ANNUAL MACHINE MAINTENANC 08/22/2020 09/08/2020 1,310.20 920 100.01.06.00.5410 Total QUADIENT, INC.:1,310.20 R & R INS. SRV., INC 2319101 1 Invoice ANNUAL FEE RENEWAL 08/21/2020 09/08/2020 250.00 920 100.01.06.00.6021 Total R & R INS. SRV., INC:250.00 R.S. PAINT & TOOLS LLC 914195 1 Invoice GRASS SEED, MARKING PAINT 08/14/2020 09/08/2020 3,920.16 920 100.04.51.02.5740 Total R.S. PAINT & TOOLS LLC:3,920.16 REBOUND 1529 1 Invoice ANNUAL SERVICE AGREEMENT 08/24/2020 09/08/2020 15,075.00 920 100.01.06.00.5206 Total REBOUND:15,075.00 RECYCLE TECHNOLOGIES, INC. 204196 1 Invoice 233 4 FT FLORESCENT BULBS 08/26/2020 09/08/2020 81.55 920 100.01.09.00.5415 Total RECYCLE TECHNOLOGIES, INC.:81.55 RELIANCE STANDARD LIFE INS CO VPL302974/09 1 Invoice LIFE INSURANCE PREMIUM - SEP 08/18/2020 09/08/2020 663.93 920 100.00.00.00.2246 Total RELIANCE STANDARD LIFE INS CO:663.93 RUEKERT & MIELKE INC 133141 1 Invoice SCADA SERVICE WORK - SEWER 08/18/2020 09/08/2020 1,568.04 920 601.61.63.42.5430 133141 2 Invoice SCADA SERVICE WORK - WATER 08/18/2020 09/08/2020 1,568.04 920 605.56.09.23.5620 133142 1 Invoice MMSD FACILITIES PLAN REVIEW 08/18/2020 09/08/2020 875.00 920 601.61.63.43.5815 Total RUEKERT & MIELKE INC:4,011.08 SAFEWAY PEST MANAGEMENT INC. 642054 1 Invoice OLD PD PEST CONTROL 08/17/2020 09/08/2020 38.00 920 100.02.20.01.5415 642055 1 Invoice AUG20 PEST CONTROL 08/17/2020 09/08/2020 35.00 920 100.05.71.00.5415 642056 1 Invoice PEST CONTROL AUGUST - CITY H 08/17/2020 09/08/2020 30.00 920 100.01.09.00.5415 643244 1 Invoice NEW BLDG PEST CONTROL 08/17/2020 09/08/2020 45.00 920 100.02.20.01.5415 Total SAFEWAY PEST MANAGEMENT INC.:148.00 SOMAR TEK LLC/ ENTERPRISES 102005 1 Invoice KRISTALIDIS UNIFORMS 08/20/2020 09/08/2020 25.99 920 100.02.20.01.5151 102009 1 Invoice SPEICH FLASHLIGHT HOLDER RE 08/25/2020 09/08/2020 22.49 920 100.02.20.01.5151 102010 1 Invoice LYNKIEWICZ UNIFORMS 08/25/2020 09/08/2020 38.39 920 100.02.20.01.5151 Total SOMAR TEK LLC/ ENTERPRISES:86.87 SPECTRUM 043858401/090 1 Invoice CABLE BOXES 08/17/2020 09/08/2020 25.85 920 100.02.20.01.5415 Page 10 of 13 Voucher Report Packet Page 29 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 10 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total SPECTRUM:25.85 STREICHER'S I1446689 1 Invoice K9 SQD EQUIPMENT 08/14/2020 09/08/2020 56.00 920 410.08.91.20.6501 I1446703 1 Invoice K9 SQUAD EQUIPMENT 08/14/2020 09/08/2020 105.00 920 410.08.91.20.6501 I1448618 1 Invoice AMMUNITION POUCH 08/26/2020 09/08/2020 18.99 920 100.02.20.01.5151 Total STREICHER'S:179.99 STUMP GRINDING 4 LESS 4064 1 Invoice STUMP GRINDING SCHUBRING D 08/18/2020 09/08/2020 2,884.00 920 100.04.51.02.5740 Total STUMP GRINDING 4 LESS:2,884.00 SUPERIOR CHEMICAL 276239 1 Invoice PARKS SUPPLIES 08/27/2020 09/08/2020 242.52 920 100.04.51.11.5415 Total SUPERIOR CHEMICAL:242.52 SWEENEY WELL DRILLING & PUMPS 12951 1 Invoice PARK ARTHUR PRESSURE TANK 08/12/2020 09/08/2020 360.00 920 100.04.51.08.5415 Total SWEENEY WELL DRILLING & PUMPS:360.00 TAPCO INC. I675434 1 Invoice SIGNS 08/04/2020 09/08/2020 449.94 920 100.04.51.03.5743 I677596 1 Invoice IDLE ISLE PAY STATION REPAIRS 08/31/2020 09/08/2020 2,808.36 920 100.04.51.08.5415 Total TAPCO INC.:3,258.30 THE HAPPY MOWER 1400 1 Invoice BASEBALL FIELD PREP FEES FO 08/17/2020 09/08/2020 14,520.00 920 202.08.94.74.6531 1401 1 Invoice BALLFIELD GAME PREP FEES FO 08/17/2020 09/08/2020 18,150.00 920 202.08.94.74.6531 1406 1 Invoice LAWN & LANDSCAPE PAY #5 09/01/2020 09/08/2020 4,340.00 920 100.04.51.11.5820 1406 2 Invoice LAWN & LANDSCAPE PAY #5 09/01/2020 09/08/2020 12,740.00 920 100.01.06.00.5820 Total THE HAPPY MOWER:49,750.00 THE SHERWIN WILLIAMS CO 7998-5 1 Invoice ROAD PAINT 08/19/2020 09/08/2020 195.00 920 100.04.51.02.5742 8013-2 1 Invoice STRIPING 08/19/2020 09/08/2020 79.98 920 100.04.51.02.5742 Total THE SHERWIN WILLIAMS CO:274.98 TIME WARNER CABLE 717807501082 1 Invoice MONTHLY FIBER FOR CITY 08/25/2020 09/08/2020 1,620.00 920 100.01.14.00.5507 722585501082 1 Invoice 911 CONNECTION 08/24/2020 09/08/2020 204.32 920 100.02.20.10.5604 Total TIME WARNER CABLE:1,824.32 USA BLUE BOOK 338818 1 Invoice WHITE PLASTICADE 08/25/2020 09/08/2020 345.07 920 605.52.06.25.5101 342297 1 Invoice STENNER PARTS 08/27/2020 09/08/2020 914.34 920 605.53.06.31.5702 Total USA BLUE BOOK:1,259.41 Page 11 of 13 Voucher Report Packet Page 30 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 11 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number VERIZON WIRELESS 9860438810 1 Invoice MONTHLY CHARGE -PD 08/10/2020 09/08/2020 40.01 920 100.02.20.01.5604 Total VERIZON WIRELESS:40.01 VON BRIESEN & ROPER S.C. 329740 1 Invoice AUDIT REP LETTER 08/19/2020 09/08/2020 142.50 920 100.01.05.00.5805 Total VON BRIESEN & ROPER S.C.:142.50 WAL-MART COMMUNITY 4273/090820 1 Invoice PLAYGROUND & PRESCHOOL TH 08/16/2020 09/08/2020 302.08 920 100.05.72.16.5702 Total WAL-MART COMMUNITY:302.08 WAUKESHA COUNTY TREASURER 2179030/CHA 1 Invoice MSKC2179.030 TAX+AUG P&I - CH 08/20/2020 09/08/2020 3,001.18 920 501.00.00.00.1201 2191046/09082 1 Invoice MSKC 2191.046 GRUNERT 2019 T 08/28/2020 09/08/2020 1,215.75 920 501.00.00.00.1201 2228037 1 Invoice MSKC2228.037 FORD 09/02/2020 09/08/2020 1,429.87 920 501.00.00.00.1201 CA090820-FIN 1 Invoice MSKC2204.100 CAMPIONE 2019 T 08/27/2020 09/08/2020 61.16 920 501.00.00.00.1201 EN2175.979 1 Invoice ENDRIZZI MSKC2175.979 TAX PM 08/24/2020 09/08/2020 3.00 920 001.00.00.00.1005 MSKC2253075 1 Invoice MSKC2253.075 2019 TAX - KATZM 08/13/2020 09/08/2020 775.00 920 501.00.00.00.1201 WA090820-CO 1 Invoice JAIL ASSESSMENTS - AUGUST 08/31/2020 09/08/2020 1,660.00 920 100.01.08.00.4269 WA090820-CO 2 Invoice DRIVER SURCHARGE - AUGUST 08/31/2020 09/08/2020 1,910.87 920 100.01.08.00.4269 WA090820-CO 3 Invoice INTERLOCK SURCHARGE 08/31/2020 09/08/2020 150.00 920 100.01.08.00.4269 Total WAUKESHA COUNTY TREASURER:10,206.83 WAUKESHA LIME & STONE 1689193 1 Invoice 1 1/4" CABC 07/16/2020 09/08/2020 1,933.02 920 100.04.51.02.5741 Total WAUKESHA LIME & STONE:1,933.02 WE ENERGIES 0000-020-164/ 4 Invoice CITY HALL 47%08/24/2020 09/08/2020 4,230.75 920 100.01.09.00.5910 0000-020-164/ 3 Invoice 25% SEWER 08/24/2020 09/08/2020 660.29 920 601.61.61.20.5910 0000-020-164/ 1 Invoice 50% CITY GARAGES 08/24/2020 09/08/2020 1,320.59 920 100.04.51.08.5910 0000-020-164/ 5 Invoice POLICE DEPT 53%08/24/2020 09/08/2020 4,770.85 920 100.02.20.01.5910 0000-020-164/ 2 Invoice 25% WATER 08/24/2020 09/08/2020 660.29 920 605.56.09.21.5910 0000-021-027/ 1 Invoice JULY 20 LS GROUP 08/24/2020 09/08/2020 10,882.84 920 601.61.61.20.5910 0000-021-134/ 3 Invoice WATER 25%08/24/2020 09/08/2020 6.95 920 605.56.09.21.5910 0000-021-134/ 2 Invoice SEWER 25%08/24/2020 09/08/2020 6.95 920 601.61.61.20.5910 0000-021-134/ 4 Invoice CITY HALL 47%08/24/2020 09/08/2020 148.58 920 100.01.09.00.5910 0000-021-134/ 1 Invoice GARAGE 50%08/24/2020 09/08/2020 13.91 920 100.04.51.08.5910 0000-021-134/ 5 Invoice POLICE DEPT 53%08/24/2020 09/08/2020 167.55 920 100.02.20.01.5910 2014-674-485/ 1 Invoice RANGE -ELECTRICITY 08/21/2020 09/08/2020 61.93 920 100.02.20.01.6023 Total WE ENERGIES:22,931.48 WELDERS SUPPLY COMPANY 10159510 1 Invoice ACETYLENE AND O2 08/14/2020 09/08/2020 110.68 920 100.04.51.07.5405 Total WELDERS SUPPLY COMPANY:110.68 WESTERN CULVERT & SUPPLY INC 061304 1 Invoice 24"X20" CMPA 08/14/2020 09/08/2020 2,017.00 920 100.04.51.04.5745 061342 1 Invoice 24" BANDS 08/18/2020 09/08/2020 74.70 920 100.04.51.04.5745 Page 12 of 13 Voucher Report Packet Page 31 CITY OF MUSKEGO Payment Approval Report - Board Report Alpha Page: 12 Report dates: 8/26/2020-9/8/2020 Sep 04, 2020 08:51AM Invoice Number SeqNo Type Description Invoice Date Payment Due Date Total Cost GL Period GL Account Number Total WESTERN CULVERT & SUPPLY INC:2,091.70 WISCONSIN BUILDING INSPECTION, LLP 191 1 Invoice AUGUST INSPECTION SERVICES 09/01/2020 09/08/2020 21,200.59 920 100.02.25.00.5820 Total WISCONSIN BUILDING INSPECTION, LLP:21,200.59 WISCONSIN DEPT OF ADMIN W I090820-CO 1 Invoice COURT FEES - AUGUST 08/31/2020 09/08/2020 11,469.87 920 100.01.08.00.4269 Total WISCONSIN DEPT OF ADMIN:11,469.87 WONDERWARE MIDWEST INV22389 2 Invoice SUPPORT RENEWAL 08/27/2020 09/08/2020 1,700.00 920 605.56.09.23.5620 INV22389 1 Invoice SUPPORT RENEWAL 08/27/2020 09/08/2020 1,700.00 920 601.61.63.42.5509 Total WONDERWARE MIDWEST:3,400.00 Grand Totals: 473,533.30 Report Criteria: Detail report. Invoices with totals above $0 included. Paid and unpaid invoices included. [Report].Description = {<>} "1099 adjustment" Invoice Detail.Type = {>} "adjustments" Page 13 of 13 Voucher Report Packet Page 32 OVER -> Finance & Administration Department Sharon Mueller Finance & Administration Director Finance & Administration Department Quarterly Report September 8th, 2020, Finance Committee Meeting Major Projects and Activities being worked on within the Finance & Administration Department: Elections – With exception of a few issues regarding electioneering signage and implementing the Statewide Mask mandate, the August 11th Partisan Primary was very manageable due to a much lower turnout as compared to the April 7th Spring Election. Voter participation for this election was 31.69% out of total registered voters. The remaining election for 2020 is the November 3rd Fall General Election. Due to ongoing COVID concerns and the anticipated high turnout, Staff will be requesting approval on September 8th from the Committee of the Whole to conduct this election at City Hall (Districts 2, 3, 4, 5 & 6) and the Library (District 1 & 7). 2019 Tax Roll/Rates/Bills – Final payments were processed on July 31st; tax roll settlements with Waukesha County were balanced and reconciled on August 31st. 2019 Audit (Operating, Special Revenue, Capital, BML, Sewer & Water Utility) – As reported in the first quarter, fieldwork began on May 4th and was completed by May 15th. Draft financial statements and the Management Discussion and Analysis (MD&A) were prepared in-house and finalized on June 9th. The audit presentation took place at the July 28th Finance Committee meeting, reporting a reasonable and sufficient unmodified opinion. In addition, there were no deficiencies in internal control identified that would be considered to be a material weakness. For those who were unable to attend, the Executive Summary and Reporting and insights from 2019 audit document has been attached. Budgets – Goals set by the Committee of the Whole on June 23rd will be the basis for the upcoming 2021 budget preparation. The Capital Budget along with a 5-Year Summary was distributed on July 24th for discussion and recommended approval at the July 28th and August 25th COW meetings. City Staff are currently working with the Mayor on preparing the proposed Operating Budget, which includes general operations, debt service and special revenue, which will be reviewed at the September 8th COW meeting. Final budget preparation will include the Water & Sewer Utilities. Investments/Financial Status – Rates have continued on a downward trend, with year-end projections approximately $100,000 under the current budget. Financing/Debt Issuance – The 2010 $5,575,000 Refunding Bond was subject to redemption on April 1st, 2020. Due to the significant reduction in interest rates, the potential present value savings to refinance through private placement is estimated at $190,000. This recommendation will be brought forward to the Finance Committee and Common Council on October 13th, 2020. The other debt issue under review for a potential refinancing in 2021 is the $12,625,000 2013 General Obligation Refunding Bond. Page 1 of 40 Second Quarter Report Packet Page 33 FINANCE & ADMIN. DIRECTOR’S REPORT 09/08/20 PAGE 2 2 Payroll/Benefit Administration –  2nd Quarter Federal and State payroll tax reports reconciled and submitted to the IRS and DOR in a timely manner.  The City Wellness Program Health Risk Assessment took place in mid-June. Although the total biometric ‘Population Health Risk Score’ has improved, program participation has declined by 2%. 2nd Quarter Utility Bills – Billings and collections processed in a timely manner. Board of Review – Open book assessment examination was held on May 21st, with the initial meeting to call the BOR into session on June 3rd. The meeting to consider objections resulted in only 3 adjustments, along with granting Walmart a waiver from the hearing which allowed their appeal to move on to court. Licensing – Various licenses and permits, including liquor and fireworks, were all processed and issued in a timely manner. 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. 2nd Quarter, 2020 General Fund Operating Results – See attached and below. As reported, year-to-date expenditures are under budget by (-) 56.64% which is a slight increase over the prior year. This change is attributed to a few vacant positions and reduced overtime as a result of COVID-19. Compared to 2019, second quarter revenues over expenditures resulted in a reduction of $200,974 or 3.37%. Although mid-year, there are several accounts under budget either due to the timing of funds received or project status. These accounts would include the road program, vehicle replacements and water tax equivalent. The overall data indicates all budgetary categories are on track. However, year-end results are projecting a very minimal General Operating budget surplus. Please email or contact me at (262) 679-5622 with any questions. Thank you. Page 2 of 40 Second Quarter Report Packet Page 34 June 30, 2020 Budget Actual Over/(Under) % Over/(Under)Revenue Comparison Taxes $10,839,012 $10,813,245 -$25,767 -0.24% Intergovernmental $2,048,453 $796,854 -$1,251,599 -61.10% Licenses and Permits $769,235 $355,264 -$413,971 -53.82% Fines, Forfeits and Penalties $310,000 $109,650 -$200,350 -64.63% Public Charges for Services $552,358 $158,538 -$393,820 -71.30% Intergov. Charges for Services $237,500 $1,267 -$236,233 -99.47% Miscellaneous $369,285 $353,930 -$15,355 -4.16% Other Financing Sources $606,753 $56,753 -$550,000 -90.65% Interdepartmental $266,750 $47,887 -$218,863 -82.05% Total Revenue $15,999,346 $12,693,388 ($3,305,958) -20.66% 2020 Budget Quarter 2 Results: REVENUES General Fund - Annual Operating Results 85% 6%3% 1%1% 0% 3% 1% 0% Taxes Intergovernmental Licenses and Permits Fines, Forfeits and Penalties Public Charges for Services Intergov. Charges for Services Miscellaneous Other Financing Sources Interdepartmental Page 3 of 40 Second Quarter Report Packet Page 35 June 30, 2020 General Government Budget Actual Over/(Under) % Over/(Under)Actual Cost Breakdown Common Council/Mayor $202,380 $99,275 -$103,105 -50.95% Finance & Administration $602,021 $288,306 -$313,715 -52.11% Assessor $104,300 $63,140 -$41,160 -39.46% Attorney $137,597 $66,445 -$71,152 -51.71% Non-Departmental $590,117 $344,420 -$245,698 -41.64% Municipal Court $222,740 $89,861 -$132,878 -59.66% Building Maintenance $204,862 $90,101 -$114,760 -56.02% Information Technology $362,397 $187,187 -$175,210 -48.35% Bank Service Charges $5,000 $3,312 -$1,688 -33.76% Total $2,431,413 $1,232,048 -$1,199,366 -49.33% Public Safety Budget Actual Over/(Under) % Over/(Under) Police - Sworn Officers $5,326,236 $2,445,965 -$2,880,271 -54.08% Police - Dispatch & Clerical $817,662 $369,133 -$448,529 -54.86% Volunteer Fire $835,703 $250,045 -$585,658 -70.08% Non-Departmental $21,102 $21,102 $0 0.00% Building Inspection $299,111 $123,175 -$175,936 -58.82% Total $7,299,813 $3,209,420 -$4,090,393 -56.03% 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 $67,399 -$158,917 -70.22% Public Works $2,784,376 $1,325,856 -$1,458,520 -52.38% Total $3,010,692 $1,393,255 -$1,617,437 -53.72% Culture, Recreation & Education Budget Actual Over/(Under) % Over/(Under) Parade Fund & Little Lake District $57,470 $52,549 -$4,921 -8.56% Library $1,333,638 $603,423 -$730,215 -54.75% Parks $15,900 $5,212 -$10,688 -67.22% Recreation $456,547 $150,273 -$306,274 -67.08% Total $1,863,555 $811,457 -$1,052,098 -56.46% Conservation & Development Budget Actual Over/(Under) % Over/(Under) Planning, Conservation & Development $428,066 $194,127 -$233,939 -54.65% Total $428,066 $194,127 -$233,939 -54.65% Capital Outlay-Operations Budget Actual Over/(Under) % Over/(Under) Computer Replacements $18,000 $16,407 -$1,593 -8.85% Mobile Devices $5,000 $1,088 -$3,912 -78.24% Social Media Archive $4,500 $3,768 -$732 -16.27% Police Vehicle Replacements $54,500 $170 -$54,331 -99.69% Road Program $750,000 $22,413 -$727,587 -97.01% 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 $50,000 $0 0.00% Total $962,000 $93,846 -$868,154 -90.24% Total Expenditures Budget Actual Over/(Under) % Over/(Under) $15,999,346 $6,937,779 ($9,061,567)-56.64% 2020 Budget Quarter 2 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% 12%3%1% General Government Public Safety Health & Human Services Public Works Culture, Recreation & Education Conservation & Development Capital Outlay-Operations Page 4 of 40 Second Quarter Report Packet Page 36 June 30, 2020 2020 2019 Comparison Revenues vs. Expenditures Total Revenues $12,693,388 $12,858,466 ($165,078) Total Expenditures $6,937,779 $6,901,883 $35,896 Total Surplus/(Deficit) $5,755,609 $5,956,583 ($200,974) General Fund - Annual Operating Results Quarter 2 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 Page 5 of 40 Second Quarter Report Packet Page 37 Executive Summary of 2019 Audit of City’s Financial Statements Meeting Date – July 28, 2020 Presented by: Wendi M. Unger, CPA A. Communications with Common Council 1. Audit process – Select a team, develop an audit plan specific to your City, review and test internal controls and compliance with laws and regulations, test year end account balances, review draft financial statements and footnote disclosures and review results with management. 2. Auditor’s Report - Financial statements are presented fairly. 3. Letter dated July 17, 2020 – Audit went well and we received full cooperation of City personnel. The report includes:  Key areas of focus and significant findings – new area in this year’s letter  Two way communication regarding your audit.  Other comments and recommendations.  Required communications – all normal and customary.  Management Representation Letter. B. Financial statement highlights 1. Management’s Discussion and Analysis Report (Pages 3 - 12): Narrative report prepared by management that summarizes current year activity and highlights points of financial interest in comparison to the prior year. 2. Government-wide financial statements (Pages 13 & 14): These statements consolidate all funds, are presented on the full accrual basis and report an increase in net position of $916,571. Operation expenses were $33.026 million an increase of $1.8 million over the prior year. 3. General Fund operations compared to budget (Page 18): Revenues were under budget by $73,313 and expenditures showed favorable results compared with budget of $575,411. The City had budgeted to not use any fund balance during 2019. The City actually added $502,776 to the beginning of the year fund balance. 4. Sewer and Water Utilities Financial Statements (Pages 19 - 22): Sewer operations had a decrease in net position of $1,262,599 while water had an increase in net position of $456,374. 5. Long-term Debt (Pages 51-53): Discloses all of the City’s long-term obligations at $51.0 million in 2019 vs. $52.3 million in 2018. Balance consists of: GO bonds and notes of $44.923 million, compensated absences of $2.22 million, net pension liability of $2,112,467 and net OPEB liability of $379,800. Ability to borrow an additional $165.1 million with tax pledge. In 2019 the City borrowed $1,444,690. 6. Net Position & Fund Balances (Pages 54 - 57): Discloses components of net position & fund balances. C. Questions and comments If you have any comments or concerns related to the 2019 audit, the related reports or our presentation, please contact me at 414.777.5423. Page 6 of 40 Second Quarter Report Packet Page 38 Reporting and insights from 2019 audit: City of Muskego December 31, 2019 Page 7 of 40 Second Quarter Report Packet Page 39 Executive summary We have completed our audit of the financial statements of the City of Muskego (the City’s) for the year ended December 31, 2019, and have issued our report thereon dated July 17, 2020. This letter presents communications required by our professional standards. Your audit should provide you with confidence in your financial statements. The audit was performed based on information obtained from meetings with management, data from your systems, knowledge of your City’s operating environment and our risk assessment procedures. We strive to provide you clear, concise communication throughout the audit process and of the final results of our audit. Additionally, we have included information on key risk areas the City of Muskego should be aware of in your strategic planning. We are available to discuss these risks as they relate to your organization’s financial stability and future planning. If you have questions at any point, please connect with us:  Wendi Unger, CPA, Partner: wendi.unger@bakertily.com or +1 (414) 777 5423 Sincerely, Baker Tilly Virchow Krause, LLP Wendi M. Unger, CPA, Partner Page 8 of 40 Second Quarter Report Packet Page 40 Baker Tilly Virchow Krause, LLP trading as Baker Tilly is an independent member of Baker Tilly International. Baker Tilly International Limited is an English City. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity, and each describes itself as such. Baker Tilly Virchow Krause, LLP is not Baker Tilly International’s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. None of Baker Tilly International, Baker Tilly Virchow Krause, LLP nor any of the other member firms of Baker Tilly International has any liability for each other’s acts or omissions. The name Baker Tilly and its associated logo is used under license from Baker Tilly International Limited. Baker Tilly Virchow Krause, LLP trading as Baker Tilly is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Table of contents Executive summary ....................................................................................................................................... 2 Audit objectives ............................................................................................................................................. 5 Our responsibilities .................................................................................................................................... 5 Management's responsibilities .................................................................................................................. 5 Audit status ................................................................................................................................................... 7 Significant changes to the audit plan ......................................................................................................... 7 Audit approach and results ........................................................................................................................... 9 Planned scope and timing ......................................................................................................................... 9 Key areas of focus and significant findings ............................................................................................. 10 Internal control matters ............................................................................................................................ 11 Other comments and recommendations ................................................................................................. 12 Required communications ....................................................................................................................... 13 Accounting changes relevant to the City of Muskego ................................................................................. 17 Trending challenges for organizations ........................................................................................................ 20 2020 strategic risks for boards ................................................................................................................ 20 Cybersecurity ........................................................................................................................................... 20 Data privacy ............................................................................................................................................. 21 The talent problem ................................................................................................................................... 21 Innovation ................................................................................................................................................ 22 Public sector executive recruitment ......................................................................................................... 22 Customer experience .............................................................................................................................. 23 Operational and organizational sustainability .......................................................................................... 23 Appendix A: Client service team ............................................................................................................. 24 Appendix B: Management representation letter .................................................................................... 26 Appendix C: Two-way communication regarding your audit ............................................................... 32 THIS COMMUNICATION IS INTENDED SOLELY FOR THE INFORMATION AND USE OF THOSE CHARGED WITH GOVERNANCE, AND, IF APPROPRIATE, MANAGEMENT, AND IS NOT INTENDED TO BE AND SHOULD NOT BE USED BY ANYONE OTHER THAN THESE SPECIFIED PARTIES. Page 9 of 40 Second Quarter Report Packet Page 41 Audit objectives Page 10 of 40 Second Quarter Report Packet Page 42 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 5 Audit objectives Our responsibilities As your independent auditor, our responsibilities include: -Planning and performing the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Reasonable assurance is a high level of assurance. -Assessing the risks of material misstatement of the financial statements, whether due to fraud or error. Included in that assessment is a consideration of the City’s internal control over financial reporting. -Performing appropriate procedures based upon our risk assessment. -Evaluating the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management. -Forming and expressing an opinion based on our audit about whether the financial statements prepared by management, with the oversight of those charged with governance: -Are free from material misstatement -Present fairly, in all material respects, and in accordance with accounting principles generally accepted in the United States of America We are also required to communicate significant matters related to our audit that are relevant to the responsibilities of those charged with governance, including: -Qualitative aspects of the City’s accounting practice including policies, accounting estimates and financial statement disclosures -Significant difficulties encountered -Disagreements with management -Corrected and uncorrected misstatements -Internal control matters -Significant estimates -Other findings or issues arising from the audit Management's responsibilities Management Auditor Prepare and fairly present the financial statements Our audit does not relieve management or those charged with governance of their responsibilities Establish and maintain effective internal control over financial reporting An audit includes consideration of internal control over financial reporting, but not an expression of an opinion on those controls Provide us with written representations at the conclusion of the audit See Appendix for a copy of management's representations Page 11 of 40 Second Quarter Report Packet Page 43 Audit status Page 12 of 40 Second Quarter Report Packet Page 44 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 7 Audit status Significant changes to the audit plan There were no significant changes made to either our planned audit strategy or to the significant risks and other areas of emphasis identified during the performance of our risk assessment procedures. Page 13 of 40 Second Quarter Report Packet Page 45 Audit approach and results Page 14 of 40 Second Quarter Report Packet Page 46 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 9 Audit approach and results Planned scope and timing Audit focus Based on our understanding of the City and environment in which you operate, we focused our audit on the following key areas: - Key transaction cycles - Areas with significant estimates - Implementation of new accounting standards - Areas of complexity including capital assets and debt Our areas of audit focus were informed by, among other things, our assessment of materiality. Materiality in the context of our audit was determined based on specific qualitative and quantitative factors combined with our expectations about the City’s current year results. Implementation of GASB No. 84 reporting fiduciary activities During the current year, your government implemented GASB Statement No. 84 – Fiduciary Activities. This standard was issued to provide a clear foundation and reduce inconsistencies in reporting of fiduciary activities. Implementation of this standard required the evaluation of various activities and application of specific criteria to determine the fiduciary activities that required reporting. As a result of this standard you will note the following changes in your financial statements from prior years: - Reclassification of agency fund activities as custodial funds - Change in the activity that is reported through the tax collection custodial fund - Presentation of additions and deductions on the statement of changes in fiduciary net position for all fiduciary funds, including custodial funds - Additional footnote disclosures Implementation of GASB No. 88 financial reporting for debt disclosures During the current year, your government implemented GASB Statement No. 88 – Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. Implementation of this standard required the evaluation of the City’s outstanding debt issues and application of specific criteria to identify Direct Borrowings and Direct Placements. This standard requires additional note disclosures related to the debt obligations of your government. Page 15 of 40 Second Quarter Report Packet Page 47 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 10 Key areas of focus and significant findings Significant risks of material misstatement A significant risk is an identified and assessed risk of material misstatement that, in the auditor’s professional judgment, requires special audit consideration. Within our audit, we focused on the following areas below. Significant risk areas Testing approach Conclusion Management override of controls Incorporate unpredictability into audit procedures, emphasize professional skepticism and utilize audit team with industry expertise Procedures identified provided sufficient evidence for our audit opinion Other key areas of emphasis We also focused on other areas that did not meet the definition of a significant risk, but were determined to require specific awareness and a unique audit response. Other key areas of emphasis Cash and investments Revenues and receivables General disbursements Payroll Pension and OPEB liabilities Long-term debt Capital assets including infrastructure Net position calculations Financial reporting and required disclosures Page 16 of 40 Second Quarter Report Packet Page 48 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 11 Internal control matters We considered the City’s internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinions on the financial statements. We are not expressing an opinion on the effectiveness of the City’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses. Page 17 of 40 Second Quarter Report Packet Page 49 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 12 Other comments and recommendations DECENTRALIZED CASH COLLECTIONS Many governments collect cash at numerous decentralized locations that are separate from the primary system of accounting procedures and controls. The opportunity for theft is often higher at those locations because one person is frequently involved in most, if not all, aspects of a transaction (i.e. lack of segregation of duties). Examples in your government that fit this situation include: police department/court, parks and recreation department. Management is responsible for designing and implementing controls and procedures to detect and prevent fraud. As a result, we recommend that management review its decentralized cash collection procedures and controls on a periodic basis and make changes as necessary to strengthen the internal control environment. Reviewing the adequacy of the controls is a responsibility of the governing body. Below are example procedures and controls to help mitigate the risk of loss at decentralized cash collection points:  Implement a centralized receipting process with adequate segregation of duties  For cash collections, ensure pre-numbered receipts are being used and all receipts in the sequence are being reviewed by someone other than the person receipting the cash and receipts tie to deposits  Perform surprise procedures at decentralized locations (cash counts, walkthrough of processes, etc.)  Require regular cash deposits to minimize collection on-hand  Limit the number of separate bank accounts  Segregate duties as much as possible – the person receipting cash should be separate from the person preparing deposits and the person reconciling bank accounts should be separate from the cash collection activity  Perform a month-to-month or year-to-year comparisons to look for unusual changes in collections  If collecting from a drop box site, consider sending two people to collect the funds, especially during peak times As always, the cost of controls and staffing must be weighed against the benefits of safeguarding your assets. Page 18 of 40 Second Quarter Report Packet Page 50 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 13 Required communications Qualitative aspect of accounting practices - Accounting policies: Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we have advised management about the appropriateness of accounting policies and their application. The significant accounting policies used by the City are described in Note I to the financial statements. As described in Note I, the City changed accounting policies related to financial reporting for fiduciary activities by adopting Governmental Accounting Standards Board (GASB) No. 84 – Fiduciary Activities and financial reporting for debt disclosures by adopting Governmental Accounting Standards Board (GASB) No. 88 – Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, respectively, effective January 1, 2019. We noted no transactions entered into by the City during the year for which accounting policies are controversial or for which there is a lack of authoritative guidance or consensus or diversity in practice. - Accounting estimates: Accounting estimates, including fair value estimates, are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements, the degree of subjectivity involved in their development and because of the possibility that future events affecting them may differ significantly from those expected. The following estimates are of most significance to the financial statements: Estimate Management’s process to determine Baker Tilly’s conclusions regarding reasonableness Accrued compensated absences Evaluation of hours earned and accumulated in accordance with employment policies and average wage per hour rates Reasonable in relation to the financial statements as a whole Net pension liability and related deferrals Evaluation of information provided by the Wisconsin Retirement System Reasonable in relation to the financial statements as a whole Net OPEB liability and related deferrals Key assumptions set by management with the assistance of a third party actuary Reasonable in relation to the financial statements as a whole Depreciation Evaluate estimated useful life of the asset and original acquisition value Reasonable in relation to the financial statements as a whole There have been no significant changes made by management to either the processes used to develop the particularly sensitive accounting estimates, or to the significant assumptions used to develop the estimates, noted above. - Financial statement disclosures: The disclosures in the financial statements are neutral, consistent and clear. Page 19 of 40 Second Quarter Report Packet Page 51 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 14 Significant unusual transactions There have been no significant transactions that are outside the normal course of business for the City or that otherwise appear to be unusual due to their timing, size or nature. Difficulties encountered during the audit We encountered no significant difficulties in dealing with management and completing our audit. Disagreements with management Professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Management’s consultations with other accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing or accounting matters. Written communications between management and Baker Tilly The Appendix includes copies of other material written communications, including a copy of the management representation letter. Uncorrected misstatements and corrected misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. There were no misstatements identified. Compliance with laws and regulations We did not identify any non-compliance with laws and regulations during our audit. Fraud We did not identify any known or suspected fraud during our audit. Going concern Pursuant to professional standards, we are required to communicate to you, when applicable, certain matters relating to our evaluation of the City’s ability to continue as a going concern for a reasonable period of time but no less than 12 months from the date the financial statements are issued or available to be issued, including the effects on the financial statements and the adequacy of the related disclosures, and the effects on the auditor's report. No such matters or conditions have come to our attention during our engagement. Independence We are not aware of any relationships between Baker Tilly and the City that, in our professional judgment, may reasonably be thought to bear on our independence. Page 20 of 40 Second Quarter Report Packet Page 52 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 15 Related parties We did not have any significant findings or issues arise during the audit in connection with the City’s related parties. Other audit findings or issues We encountered no other audit findings or issues that require communication at this time. We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other matters We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplementary information which accompanies the financial statements but is not RSI. With respect to the supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Page 21 of 40 Second Quarter Report Packet Page 53 Accounting changes relevant to the City of Muskego Page 22 of 40 Second Quarter Report Packet Page 54 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 17 Accounting changes relevant to the City of Muskego Future accounting standards GASB Statement Number Description Potentially Impacts you Effective Date 83 Certain Asset Retirement Obligations 12/31/20* 87 Leases 12/31/22* 89 Accounting for Interest Incurred before the End of a Construction Period 12/31/21* 90 Majority Equity Interests and amendment of GASB Statements No. 14 and No. 61 12/31/20* 91 Conduit Debt 12/31/22* 92 Omnibus 2020 12/31/22* 93 Replacement of Interfund Bank Offered Rates 12/31/22* 94 Public-Private and Public-Public Partnerships and Availability Payment Arrangements 12/31/23 *The statements listed above through Statement No. 93 had their required effective dates postponed by one year with the issuance of Statement No. 95, Postponement of Effective Dates of Certain Authoritative Guidance, with the exception of Statement No. 87 which was postponed by one and a half years. The effective date reflected above is the required revised implementation date. Further information on upcoming GASB pronouncements Page 23 of 40 Second Quarter Report Packet Page 55 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 18 Preparing for the new lease standard GASB’s new single model for lease accounting will be effective for the upcoming year. This standard will require governments to identify and evaluate contracts that convey control of the right to use another entity’s nonfinancial asset as specified in the contract for a period of time in an exchange or exchange- like transaction. Contracts meeting the criteria for control, term and other items within the standard will result in recognizing a right to use asset and lease liability or a receivable and deferred inflow of resources. We recommend the City review this standard and start planning now as to how this will affect your financial reporting. We recommend that you begin by completing an inventory of all contracts that might meet the definition of a lease. The contract listing should include key terms of the contracts such as: - Description of contract - Underlying asset - Contract term - Options for extensions and terminations - Service components, if any - Dollar amount of lease In addition, the City should begin to establish a lease policy to address the treatment of common lease types, including a dollar threshold for each lease. We are available to discuss this further and help you develop an action plan. Learn more about GASB 87. Planning for the new conduit debt reporting Conduit debt includes arrangements where there are three separate parties involved including a third party that is obligated for payment, a debt holder or lender and an issuing party which is often a government. This standard provides additional criteria for identifying and classifying conduit debt with the intent of providing consistency in how the debt is recorded and reported in governmental financial statements. The City should identify any existing debt arrangements involving third party obligors and evaluate how those arrangements will be reported under the new standard in order to determine the potential impact of this standard on future financial reporting. Page 24 of 40 Second Quarter Report Packet Page 56 Trending challenges for organizations Page 25 of 40 Second Quarter Report Packet Page 57 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 20 Trending challenges for organizations Management and the governing body of the City must keep the future in mind as they evaluate strategies to achieve future growth. Keeping a balance between risk and sustainability is key, and organizations need to think beyond their immediate needs to their long term goals. Economic uncertainty, coupled with key risk areas and fast paced technology change, make strategic planning complex. Begin the discussion with your management team to find your path to your future. 2020 strategic risks for boards Evaluating and mitigating the greatest risks Public sector organizations face a multitude of internal and external risks in an evolving landscape. Risks can stem from strategy, finances, legal situations, operations, regulatory compliance, information technology, economic environment, and/or fraud, waste and abuse. By employing a risk assessment, areas with the greatest needs and highest risks are evaluated. Then a risk mitigation plan can be developed and deployed. Learn about risk assessment types, tools and strategies. Cybersecurity Operational reporting on cybersecurity effectiveness As boards engage management in cybersecurity risk discussions, directors should expect management to produce reports on the effectiveness of the organization's cybersecurity-risk management program. Management can (and should) collect and analyze relevant performance measures and metrics to determine if cybersecurity safeguards and controls are operating as intended, and whether any corrective action should be taken to strengthen management's risk-mitigation approaches. While not an exhaustive list, some key processes on which management should report include these: - Incident management - Risk management and governance - Independent assurance on the cybersecurity program Learn more about cybersecurity risk management. WATCH: On demand webinar about board governance over cybersecurity. Page 26 of 40 Second Quarter Report Packet Page 58 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 21 Data privacy Elevating privacy risks to the forefront of board agendas Organizations around the world are still scrambling to comply with the General Data Protection Regulation in the European Union, which went into effect in May 2018. While the data privacy regulatory environment changes rapidly, organizations can take proactive steps to ensure that they stay informed of the existing regulations and of those developing on the near horizon. Adequate oversight remains a key part of staying on top of data privacy developments. Some regulations specify oversight requirements, and can depend on the type of the organization, the quantity and type of personal data processed, and the locations where operations take place. In many cases, a data protection officer (DPO) must lead the effort. Since the DPO is responsible for overseeing practices related to data protection strategy and implementation, having one in place early on will help ensure that the privacy program is comprehensive and consistent. Learn more about data privacy risk management. The talent problem Establishing a lifeline for your shifting workforce Employee recruitment and retention challenges are an all too common struggle in the public sector: - Aging workers with institutional knowledge retire - High demand for small qualified candidate pool - Perception of geographic disadvantages - Wage/benefit competition with private sector - Lean operations exclude investments in recruitment, on-the-job training and technology - Unclear growth and career advancement tracks Sustainable organizations must have a robust workforce development and succession planning program. Learn how to get started and incorporate a workforce/succession planning program with existing operational practices. WATCH: On demand webinar about a risk-based approach to oversight, compliance and management of privacy Download Page 27 of 40 Second Quarter Report Packet Page 59 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 22 Innovation Anticipating disruptive innovation and digital transformation To stay competitive and relevant in a rapidly changing business landscape, organizations in every industry must navigate an increasingly disruptive, technology-enabled environment. Companies that do not address and embrace new and emerging technologies will be less competitive or may even face obsolescence. Given these challenges to companies, what does innovation mean in this era of digital transformation? Innovation now involves finding the right problems worth solving; building new offerings, business models, and experiences; and generating value at scale for customers. Furthermore, the rapid digital transformation of advanced technologies such as blockchain, robotic process automation (RPA), and artificial intelligence (AI) now portend similar effects in industries from financial services and healthcare to communications and manufacturing. Boards must become knowledgeable about these digital disruption trends in order to be able to conduct meaningful oversight that management can use successfully as the City embraces new technologies. Learn more about innovation opportunities. Public sector executive recruitment Navigating recruitments and smart hiring Competing for top executive talent in the public sector space takes industry knowledge, familiarity with the general applicant pool and experience navigating recruitments. Search consultants draw upon their understanding of organizational management and human resources to serve as a successful agent for government entities. In turn, public sector organizations can adopt a foundational understanding about search firms to ensure optimal collaboration on hiring opportunities. Read the three part series to learn what your entity should be thinking about and how Baker Tilly can help. Anticipating Disruptive Innovation and Digital Transformation To stay competitive and relevant in a rapidly changing business landscape, organizations in every industry must navigate an increasingly disruptive, technology-enabled environment. Read the blog post. Three part series on public sector executive recruitment Navigate the changing workforce landscape with confidence, read the executive recruitment series. 1. Five myths about search firms 2. Recruiting for difficult positions 3. Hiring recommendations for government entities Page 28 of 40 Second Quarter Report Packet Page 60 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 23 Customer experience Finding your edge in a competitive market All industries are facing an increasingly competitive marketplace due to more connected consumers, partners and vendors. Where a City may have had a geographic advantage in the past, they now need to be able to compete against non-local organizations. One of the key factors in maintaining your place in the market is ensuring a positive, fast and easy customer experience. Whether this means enhancing your customer support services through online chat bots or developing a mobile app to allow your customer access to their information around the clock, your organization needs to take your customer experience strategy seriously. Management and board members should understand where your experience is currently and what strategies you are evaluating to enhance it. Learn more about why your customer experience is so important. Operational and organizational sustainability Aligning resources with strategy As new demands confront the public sector industry, it’s easy to solve an immediate problem instead of pausing to take a holistic view. Rippling inefficiencies, increasing financial pressures, taxing staff resources and plummeting constituent satisfaction can pile atop organizations already facing pressure to improve efficiency, effectiveness, relevance and financial viability. An operational review follows a systematic, strategic approach to understanding an entity’s operations and performance. Opportunities to improve processes, bolster internal controls and reduce costs are uncovered in order to realign organizational resources and strategic objectives. Learn invaluable methods for executing an operational review while maintaining day-to-day operations. Page 29 of 40 Second Quarter Report Packet Page 61 Appendix A: Client service team Page 30 of 40 Second Quarter Report Packet Page 62 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 25 Client service team Wendi Unger, CPA Partner 777 East Wisconsin Ave 32nd Floor Milwaukee, WI 53202 United States T +1 (414) 777 5423 wendi.unger@bakertilly.com Page 31 of 40 Second Quarter Report Packet Page 63 Appendix B: Management representation letter Page 32 of 40 Second Quarter Report Packet Page 64 July 17, 2020 Baker Tilly Virchow Krause, LLP 777 E. Wisconsin Avenue, 32nd Floor Milwaukee, WI 53202 Dear Baker Tilly Virchow Krause, LLP: We are providing this letter in connection with your audit of the financial statements of the City of Muskego as of December 31, 2019 and for the then ended for the purpose of expressing opinions as to whether the financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Muskego and the Big Muskego Lake - Bass Bay Protection and Rehabiliation District and the respective changes in financial position and cash flows, where applicable, in conformity with accounting principles generally accepted in the United States of America. We confirm that we are responsible for the fair presentation of the previously mentioned financial statements in conformity with accounting principles generally accepted in the United States of America. We are also responsible for adopting sound accounting policies, establishing and maintaining internal control over financial reporting, as well as preventing and detecting fraud. Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors. We confirm, to the best of our knowledge and belief, the following representations made to you during your audit. Financial Statements 1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter. 2) The financial statements referred to above are fairly presented in conformity with accounting principles generally accepted in the United States of America. They include all properly classified funds and other financial information of the primary government and all component units required by accounting principles generally accepted in the United States of America to be included in the financial reporting entity. 3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Page 33 of 40 Second Quarter Report Packet Page 65 4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5) Significant assumptions we used in making accounting estimates, if any, are reasonable. 6) All events subsequent to the date of the financial statements and for which accounting principles generally accepted in the United States of America require adjustment or disclosure have been adjusted or disclosed. No other events, including instances of noncompliance, have occurred subsequent to the financial statement date and through the date of this letter that would require adjustment to or disclosure in the aforementioned financial statements. 7) All material transactions have been recorded in the accounting records and are reflected in the financial statements. 8) All known audit and bookkeeping adjustments have been included in our financial statements, and we are in agreement with those adjustments. 9) There are no known or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. There are no unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed in accordance with accounting principles generally accepted in the United States of America. 10) Guarantees, whether written or oral, under which the City is contingently liable, if any, have been properly recorded or disclosed. Information Provided 11) We have provided you with: a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as financial records and related data, documentation, and other matters. b) Additional information that you have requested from us for the purpose of the audit. c) Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence. d) Minutes of the meetings of Common Council and Public Utilities Committee or summaries of actions of recent meetings for which minutes have not yet been prepared. 12) We have not completed an assessment of the risk that the financial statements may be materially misstated as a result of fraud. 13) We have no knowledge of any fraud or suspected fraud that affects the entity and involves: a) Management, b) Employees who have significant roles in internal control, or c) Others where the fraud could have a material effect on the financial statements. 14) We have no knowledge of any allegations of fraud or suspected fraud affecting the entity received in communications from employees, former employees, regulators, or others. 15) We have no knowledge of known instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements. 16) There are no known related parties or related party relationships and transactions of which we are aware. Page 34 of 40 Second Quarter Report Packet Page 66 Other 17) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 18) We have a process to track the status of audit findings and recommendations. 19) We have identified to you any previous financial audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 20) The City has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity. 21) We are responsible for compliance with federal, state, and local laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits, debt contracts, and IRS arbitrage regulations; and we have identified and disclosed to you all federal, state, and local laws, regulations and provisions of contracts and grant agreements that we believe have a direct and material effect on the determination of financial statement amounts or other financial data significant to the audit objectives, including legal and contractual provisions for reporting specific activities in separate funds. 22) There are no: a) Violations or possible violations of budget ordinances, federal, state, and local laws or regulations (including those pertaining to adopting, approving and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, or for reporting on noncompliance, except those already disclosed in the financial statement, if any. b) Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by accounting principles generally accepted in the United States of America. c) Nonspendable, restricted, committed, or assigned fund balances that were not properly authorized and approved. d) Rates being charged to customers other than the rates as authorized by the applicable authoritative body. e) Violations of restrictions placed on revenues as a result of bond resolution covenants such as revenue distribution or debt service funding. 23) The City of Muskego has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. 24) The City of Muskego has complied with all aspects of contractual agreements that would have a material effect on the financial statement in the event of noncompliance. 25) The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations, if any. Component units have been properly presented as either blended or discrete. 26) The financial statements properly classify all funds and activities. Page 35 of 40 Second Quarter Report Packet Page 67 27) All funds that meet the quantitative criteria in GASB Statement No. 34 and No. 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users. 28) Components of net position (net investment in capital assets; restricted; and unrestricted) and components of fund balance (nonspendable, restricted, committed, assigned and unassigned) are properly classified and, if applicable, approved. 29) Provisions for uncollectible receivables, if any, have been properly identified and recorded. 30) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis. 31) Revenues are appropriately classified in the statement of activities within program revenues and general revenues. 32) Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported. 33) Deposits and investments are properly classified, valued, and disclosed (including risk disclosures, collateralization agreements, valuation methods, and key inputs, as applicable). 34) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated/amortized. Any known impairments have been recorded and disclosed. 35) Tax-exempt bonds issued have retained their tax-exempt status. 36) We have appropriately disclosed the City of Muskego's policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available and have determined that net position were properly recognized under the policy. We have also disclosed our policy regarding which resources (that is, restricted, committed, assigned or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. 37) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 38) With respect to the supplementary information, (SI): a) We acknowledge our responsibility for presenting the SI in accordance with accounting principles generally accepted in the United States of America, and we believe the SI, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. The methods of measurement and presentation of the SI have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information. b) If the SI is not presented with the audited financial statements, we will make the audited financial statements readily available to the intended users of the supplementary information no later than the date we issue the supplementary information and the auditor's report thereon. Page 36 of 40 Second Quarter Report Packet Page 68 Page 37 of 40 Second Quarter Report Packet Page 69 Appendix C: Two-way communication regarding your audit Page 38 of 40 Second Quarter Report Packet Page 70 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 33 As part of our audit of your financial statements, we are providing communications to you throughout the audit process. Auditing requirements provide for two-way communication and are important in assisting the auditor and you with more information relevant to the audit. As this past audit is concluded, we use what we have learned to begin the planning process for next year’s audit. It is important that you understand the following points about the scope and timing of our next audit: a. We address the significant risks of material misstatement, whether due to fraud or error, through our detailed audit procedures. b. We will obtain an understanding of the five components of internal control sufficient to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. We will obtain a sufficient understanding by performing risk assessment procedures to evaluate the design of controls relevant to an audit of financial statements and to determine whether they have been implemented. We will use such knowledge to: - Identify types of potential misstatements. - Consider factors that affect the risks of material misstatement. - Design tests of controls, when applicable, and substantive procedures. c. We will not express an opinion on the effectiveness of internal control over financial reporting or compliance with laws, regulations, and provisions of contracts or grant programs. d. The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of financial statements in conformity with generally accepted accounting principles while other matters are not important. In performing the audit, we are concerned with matters that, either individually or in the aggregate, could be material to the financial statements. Our responsibility is to plan and perform the audit to obtain reasonable assurance that material misstatements, whether caused by errors or fraud, are detected. Our audit will be performed in accordance with auditing standards generally accepted in the United States of America. We are very interested in your views regarding certain matters. Those matters are listed here: a. We typically will communicate with your top level of management unless you tell us otherwise. b. We understand that the governing board has the responsibility to oversee the strategic direction of your organization, as well as the overall accountability of the entity. Management has the responsibility for achieving the objectives of the entity. c. We need to know your views about your organization’s objectives and strategies, and the related business risks that may result in material misstatements. d. Which matters do you consider warrant particular attention during the audit, and are there any areas where you request additional procedures to be undertaken? e. Have you had any significant communications with regulators or grantor agencies? f. Are there other matters that you believe are relevant to the audit of the financial statements? Page 39 of 40 Second Quarter Report Packet Page 71 City of Muskego | 2019 Audit 7/17/2020 © 2019 Baker Tilly Virchow Krause, LLP Page | 34 Also, is there anything that we need to know about the attitudes, awareness, and actions of the governing body concerning: a. The entity’s internal control and its importance in the entity, including how those charged with governance oversee the effectiveness of internal control? b. The detection or the possibility of fraud? We also need to know if you have taken actions in response to developments in financial reporting, laws, accounting standards, governance practices, or other related matters, or in response to previous communications with us. With regard to the timing of our audit, here is some general information. If necessary, we may do preliminary financial audit work during the months of October-December, and sometimes early January. Our final financial fieldwork is scheduled during the spring to best coincide with your readiness and report deadlines. After fieldwork, we wrap up our financial audit procedures at our office and may issue drafts of our report for your review. Final copies of our report and other communications are issued after approval by your staff. This is typically 6-12 weeks after final fieldwork, but may vary depending on a number of factors. Keep in mind that while this communication may assist us with planning the scope and timing of the audit, it does not change the auditor’s sole responsibility to determine the overall audit strategy and the audit plan, including the nature, timing, and extent of procedures necessary to obtain sufficient appropriate audit evidence. We realize that you may have questions on what this all means, or wish to provide other feedback. We welcome the opportunity to hear from you. Page 40 of 40 Second Quarter Report Packet Page 72