COMMITTEE OF THE WHOLE - MINUTES - 10/7/2004
COMMITTEE OF THE WHOLE – CITY OF MUSKEGO Approved
MINUTES OF MEETING HELD OCTOBER 7, 2004 Audio Available
Mayor Slocomb called the meeting to order at 7:08 p.m. Committee members present were Ald.
Buckmaster, Ald. Borgman, Ald. Madden, Ald. Melcher, Ald. Patterson, Ald. Salentine, Ald. Schroeder. Also
present Finance Director Gunderson.
All in attendance recited the Pledge of Allegiance.
Mayor Slocomb noted the meeting was noticed in accordance with the Open Meeting Law.
Ald. Buckmaster moved for approval of minutes of meetings held September 23, 2004. Ald. Salentine
seconded. Ald. Schroeder amended the minutes. On page 5, change 4-4-1/2 to 4 to 4-1/2. Upon a voice
vote, the motion to approve the amended minutes of September 23, 2004 carried 7-0.
Approval of Agenda
Mayor Slocomb requested to move New Business forward on the agenda, taking Review 2005 Special
Revenue first and then when that’s completed, go to Unfinished Business. Ald. Buckmaster moved to go to
New Business and then go back to Unfinished Business. Ald. Schroeder seconded. Upon a voice vote,
the motion carried.
New Business
Review 2005 Special Revenue
Finance Director Dawn Gunderson presented the 2005 Special Revenue budgets. She explained that the
funds that are actually budgetary funds for the city are the general fund, referred to as the operating budget
which includes the debt service fund, the capital projects budget, and then special revenue funds. These
latter funds are the type with specific revenue identified and tracked for specific expenses. Finance
Director Gunderson reviewed what the fund represents, why we have it, and what the fund’s source is.
Park Dedication Fund—Revenue sources are launched fees at the three lakes, the parking fees at Idle Isle
and the bulk of the revenue from subdividers fees. There is a large increase in the subdividers fees for
2005 because these fees were raised significantly beginning with January, 2005 and these fees would
apply to subdivisions beginning February 1. The subdividers fee information is provided by the Planning
Department. They indicate approximately the number of units that would be subdivided and the fees that
would be collected. The expenses are reflected in this fund are those projects that will be improvements to
various parks within the city, known or projection of acquisition of park land. This fund is reviewed by the
Parks and Recreation Board and they make their recommendations to the city. The other financing source
is 10% of the proceeds from the landfill and dedicated to this fund. For 2005, the landfill amount is
$121,512. The account sheet reflected what the fund balance projects are going into 2005 and based upon
where the 2004 balance ends up. At the end of 2005, it is projected the fund will have $290,510 for future
projects. Ald. Schroeder asked if the Parks and Recreation Board was still set on the Idle Isle building
renovation? Ald. Melcher stated they would like to move on that project but didn’t think they had been
advised of the total yet. Ald. Salentine thought they were still investigating having a class from WCTC work
on the project. Ald. Schroeder surmised that where they show, estimate that they are going to spend more
than what they are bringing in next year, might not be the case. He didn’t think Idle Isle was a very firm
project. Ald. Buckmaster indicated that the Board was looking at co-sponsors for the project. Ald. Melcher
inquired about the dumping at Park Arthur, and would they be taking care of the grading. Mayor Slocomb
stated they will be taking care of the rough grading, the fine grading would not occur until they had enough
good material. Finance Director Gunderson said the project expenses for Park Arthur were identified as
trails for $10,000, landscaping for $5,000, the pavilion for $85,000, and the parking lot for $15,000. The
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Parks and Recreation Director also noted that on Idle Isle Park, there is some projected cost-sharing by the
Water Bugs Ski Team, Inc. and he will have more information in October.
Special Assessments Fund—The only thing coming into this fund at this time is the special assessment on
the Movie Plex property on the corner of Racine and College. This was set up as a payment plan for the
grading work that the city handled on that property and assessed the property owner. There is an amount
that goes on the tax bill every year for collection. Eventually, the amount will be transferred out of the fund.
Ald. Salentine inquired about the interest on the Schubring Bay assessment? Finance Director Gunderson
stated that is not the city’s money. The city is just collecting it for the lake district and the city does not
collect any interest. It is the lake district that is paying the cost and incurring the interest so that helps
defray their cost for the project.
Refuse/Recycling Fund—This fund was in previous years just the recycling portion of our program. In
2003, the city transferred the refuse portion out of the general fund into this fund. In 2003, the transfer
amount from the general fund was $284,614. The projection in 2005 is maintaining the present rate being
collected with just a higher number of customers. Some of the additional revenue is from recycling grant
and fees from Metro-Franklin landfill. The expenses reflected are the wages and benefits for leaf collection
staff and some administrative staff for billing done by the water utility clerk. The fees that would be paid to
BFI are increased with a CPI. This fund is operating in a good situation.
Revolving Loan Fund—This fund was established with seed money from the State in the amount of
$320,000. The $320,000 does not show on the account sheet even though the city has the cash; it is owed
back to the State if this program was closed out completely. Funds available for loan would be in 2005 of
$233.412 plus the $320,000. She reported that in May of 2004, the final loan that was outstanding was
paid in full; therefore, there is no outstanding loans or funds borrowed from the city for purposes of
expansion, property expansion. Recently, notice was received from the State that they were looking into
the fact that the fund was sitting rather idle and questioning pulling the funds back. She did talk to the
Department of Revenue and explained that the city had transferred responsibility for the fund over to the
Community Development Authority, updated the manual, and efforts were being made in the area of
economic development in hopes of enticing interest in loans. In Waukesha County, there is a little difficulty
because the loan program is under the Federal guidelines of the Community Development Block grant.
There are income limitations on the types of jobs that have to be created and the level of income. There
has been difficulty in the past in getting businesses to go through the extra paperwork to qualify for the
loan. There were two parties that came before the CDA for loans. One was withdrawn and the second one
did not meet the collateral requirement to suit the CDA. The State is willing to delay any action but the
State is looking for money that they can draw back and redistribute some place else. Ald. Schroeder stated
that if the city does have an economic development committee, one of their priorities should be to market
this loan program so the city doesn’t lose the money. Of, if the State only wants the $320,000, then he
suggested the CDA may be able to create their own loan fund with more desirable requirements. Mayor
Slocomb mentioned three reasons why loans are not being requested; those being (1) the extreme degree
of personal disclosure that is required on the operation and principals and (2) creation of one job for every
$35,000 of loan, and (3) current good commercial interest rates.
EPI Standing Committee—This fund receives $10,000 a year from the landfill under the terms of the landfill
contract. Mayor Slocomb explained it’s for the committee that monitors the landfill operations. More
money may be spent towards the end of the year because they are doing a cell closure. The standing
committee and the city is requiring that the consulting engineer be more diligent in monitoring the cell
closure to make sure it is done correctly, taking pictures and getting documentation. Committee is made up
of members appointed by the affected municipalities.
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Priority Lakes Grant Fund—This fund was established a number of years ago when the city received State-
funded programs for priority lakes, both non-point grants and local assistance grants. Those funds have
ceased to exist and no longer build the fund. It was a decision a couple of years ago that the city would
allocate a portion of the project lakes coordinator/conservation staff person from this fund until the funds
are no longer available. It will appropriately finance that person until 2005 and not quite fund all of 2006.
Ald. Schroeder questioned what would happen to the position in 2006? Mayor Slocomb said you could
fund the position from the general fund because of the position’s activities with the lakes or the position
could be fully funded out of conservation funds. Conservation funds and the activities were intended to
exist as long those funds are coming in from the landfill. When those funds case to exist, the conservation
activities on the scale that we now have, could cease to exist.
Cable TV Fund—The revenues identified to support this fund are the cable franchise fees, budgeted at the
same level of $115,000 for 2004 and for 2005. The expenses from this fund are for administrative costs for
maintaining all the records and the auditing costs that are incurred. The transfer to the general fund for
capital items for cable out of the fund for 2005, originally, had presented the operating budget with a
$77,500 transfer. But in reviewing the special revenue funds, leaving this fund balance at $100,000 was
adequate and increased that transfer by just over $39,000. This will cover the shortfall in the projections for
transportation aids. Ald. Buckmaster quesitoned if the fund balance amount of $100,000 was a good
accurate accounting of what they need? Mayor Slocomb responded they may not need this amount in a
normal year. It would take a catastrophic failure of the equipment. This is to make sure that the city can
broadcast over the year. It was recognized by committee members that the State or Federal government
could take action and franchise fees would no longer be collected. Finance Director Gunderson added that
this fund also covered the expenses for negotiating the contract with the cable company. Ald. Buckmaster
would like to see the funds also used for the road program in maintaining the right-of-ways as that was one
of the intentional uses for the franchise fees. He recommended $50,000-$75,000 be in the fund as he
thought $100,000 was too much as revenue is still coming in until it’s cut. Mayor Slocomb cautioned that
transferring more than you have left back up in cash reserves in that fund presents a risk in the budget if
come December, they no longer receive cable fees. The revenue will stop January 1 and if you budgeted
to spend $150,000 out of an account that only has $100,000 reserve, now you have a $50,000 problem.
Finance Director Gunderson added that the fund is supporting $116,782 in the budget that they don’t have
to get from taxes and if the money was not there, then the city would have to find money and maybe even
raise taxes.
Landfill Fund—The source for this fund is the landfill host fees. Projected budget for 2004 was about $1.3
million based on 600,000 tons of waste. At this time, the city is at about 90% and lower than a year ago.
The actual for 2003 was 567,000 and 90% of that would be rebudgeting 2004 projections at 510,000 tons
and taking that projection out to 2005 and raising it 5% a year in the 10-year projection. This, however,
substantially lowers revenue projections for 2004 and to accommodate for that reduction, we made some
modifications to estimate compared to budget. The fees went from $1.3 million to the new projection of
$1.153 million and therefore, the 10% transfer to the park dedication fund and the 10% transfer to
conservation fund are down by about $20,000 each. This is driven by the contracted obligation. The city
still needs to establish reserve funds for the well protection which was left at $33,000 because the interest
earnings for that fund are so much lower and this is to make up for the loss of earning potential. The city
budgeted a $201,000 transfer to the storm water fund to support a capital project in 2004. The project
(Boxhorn channel dredging) will not happen in 2004 and it will be moved out to 2006. Transfer of $200,000
to compensated absences in 2004. The capital expenditure of $547,689 was to support capital projects in
2004. The ending fund balance for 2003 was lower than the 25 cent per ton cumulative. With the changes
recommended for 2004, the city will barely meet the requirement in 2004, but will have it accomplished.
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The projections for 2005, the city will meet the million dollars and have funds in excess by $184,698. In
2005, projecting 510,000 tons and there is an escalator so the revenue will be going up. This fund is reliant
upon the amount of waste and also a catastrophic situation at the landfill can affect it.
The committee recessed from 8:35 p.m.-8:45 p.m.
Future Parkland Landfill Committee Fund—This fund will carry for a long time and cover the expenses of
the standing committee. The biggest expense will be for consulting engineer. The landfill is inactive at this
time. Briggs and Stratton is now using it for a testing center.
Well Testing Reserve Fund—This is the fund established by contract obligation for testing of private wells
when the landfill closes. It was established with 5 to 5-1/2 cents per ton. The interest rate was suppose to
help build it. It is not developing on the basis it needs to be developed due to current interest rates.
Land and Open Space Conservation Fund—Revenue includes a grant for the Ewald-Engle property that is
projected to come in two phases—half in 2004 and half in 2005. Substantial amount, $600,000 was
borrowed and the $400,000 will offset the debt service to $200,000. Landfill funds are transferred on an
annual basis to accommodate the debt service. The urban forestry is incorporated into this fund. There
are no more grants forthcoming at this time. The expenditures are for the project lakes conservation
coordinator position and the conservation tech and miscellaneous supplies and materials. There is a
transfer amount from the landfill fund of $121,512 which will bring the fund to $267,276 at the end of the
year which could be utilized if other conservation lands become available.
Storm Water—The Boxhorn dredging ($201,000) will not be done until 2006. The three projects totaling
approximately $335,000 for 2005 will be funded by transfer from the landfill fund. There will be $147,000
then transferred out to debt service.
Rescue Fund—This is where the city recognizes payments to the Tess Corners Fire Department for rescue
service. The revenue is from billings on a tier base to users of the service. Revenue may fluctuate as
some accounts are uncollectible or Title 19 payments. TC has advised that they are not increasing the fees
for 2005.
Capital Improvement Detail—In 2003, the city transferred the positive distribution of tax increment into this
fund and are utilizing a part of the money to pay for one-time expenses in 2004 and 2005 in the operating
budget. The remaining part of the fund was set aside with residual TIF dollars and have been using the
funds to pay for computer replacements. The $49,000 into the fund is actually supported by the $243,000
going out. That is ¼ of the computer replacement. The fund will support a few more years of computers.
Tax Increment District Funds—The account sheet is a summary of the TIDs still on the books. Currently
the city has TIDs 2, 3, 4, 5, 6, 7, 8, and 9. The only two that are active are 8 and 9 and are collecting taxes.
TIFs 2-7 are no longer collecting taxes but are maintained for obligations that are applicable to the TIF.
These are capital charges for sewer utility. The bulk of the fund is transferred into the sewer utility and will
continue for the life of the TIFs and they will close in 2005 as their life of 27 years are up at that point. The
expenditures are for auditing fee and financial report on the TIFs. Once the TIF is closed, the remaining
funds will then be distributed to the taxing districts. This fund balance is not all the city’s.
Sewer Utility Fund—commonly referred to as the RCA fund. This is were RCA assessment fees are
collected and sewer connection fees on a payment plan or total amount. The administrative charges are to
recover costs to have the fund audited, budgeted and maintaining the records. The money goes into the
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general fund. The subsidy going out is related to the sewer utility capital charge. These will no longer be
available once the TIFs are done. The non-TIF related RCA will ultimately be recorded in the sewer utility
but for budgetary purposes they are reflected here. This is again TIF-related and will eventually be
distributed to the taxing entities as the relevant TIFs are closed out.
Grant Fund Detail—This will always be a zero balance. It was established to get some of the expenses out
of the operating budget that were related to grants. Most of the grants are coming in from the police
department. The $17,200 is the water patrolmen and comes from the police department. In 2004, the city
received a grant related to the Big Muskego Lake project. The money is being brought into this fund and
will be paid out from the fund.
Urban Forestry—This was a stand-alone fund but was combined with the conservation fund when the
urban forestry program wound down.
Recreation Tickets—Program previously monitored by the Parks and Recreation Department. It is now
under the Clerk-Treasurer. The fund was created to pull the expense out of the general fund. The city
receives 50 cents per ticket and roughly $2,000 a year.
Community Development Authority—The CDA is solely supported at this time by the general fund. It is
budgeted at $46,000 a year. At the end of 2005, it is projected to have $18,000 but there are a lot of
unknowns at this point. Appropriate costs are charged to the TIF. The Planning Department staff has
estimated about 5%-10% of their time allocated to the CDA.
Compensated Absences Reserve Fund—This fund was established from landfill and covers payouts to
employees that have retired or left employment. The interest may not support the payouts or support
added liability. Amounts into this fund have been limited due to other priorities for the landfill fund. The city
is targeting to have the fund balance at $2.2 million.
Unfinished Business
Continued review of 2005 Capital Budget
Finance Director Gunderson updated the committee on the adjustments made to the capital budget. The
capital improvements program budget for 2005 is at $2,179.031 for general fund and $335,140 for storm
water. The general borrowing for the city would be $1,071,000. She asked for clarification on the amount
for the Tess Corners street lighting? Ald. Salentine and Ald. Schroeder concurred that she should allow
$320,000 for the project.
In communications from Chief Johnson, he has requested that the 9-1-1 hardware request for $120,000 be
removed from the capital budget for 2005. Upon further review, he stated the CAD system would not be
able to recognize the latitude and longitude in its current configuration and therefore without that, the
hardware enhancement has less value at this time. Finance Director Gunderson moved the item to 2006.
He requested that the amount for the emergency generator be increased to $41,000. He asked that the
$25,000 for the mobile data computing be removed based on correspondence from Waukesha County
indicating they were going to ask for a grant from another source that would not require matching funds.
Committee members discussed the need for the emergency generator. An option proposed was in
emergency situations to use a fire truck equipped with a generator.
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Assessor provided more detailed information on the request for capital funds for revaluation. She is
proposing interior inspections for 2005-06-07. With values going up 30%-35% on typical properties, the
public will closely examine the database and ask the question as to when the last update of data was done.
The city may want to go to a 3-year cycle. Mayor Slocomb mentioned that there may be more challenges
because the data is not there to support the revaluation.
Mayor Slocomb reported that the roof on the barn at the Old Settlement Centre had no leaks at this time.
The roof, however, does need to be replaced in 2005. All the quotes have not been received. He should
have them by next week.
Ald. Schroeder questioned the sign at the Tess Corners Fire Department’s new station on Loomis, was it
up yet? Committee members reported it was not.
Ald. Schroeder wanted to discuss briefly the vehicle requested by the fire department. He had discussed
the issue with Mr. D’Acquisto that (1) last year the vehicle was $354,000 and (2) this year it came in higher.
The other answer was comparing the TCFD 5-year capital plan; in 2008, they have estimated $300,000 for
a vehicle. How come MFD is requesting a vehicle in 2005 for a higher amount than what TCFD is
requesting in 2008? He will contact Mr. D’Acquisto to get some answers before next week. He will also
recommend that Mr. D’Acquisto review the audio of this meeting to get an idea of what information the
committee is seeking. Committee also discussed the MVD’s request for replacement of their breathing
apparatus. Mayor Slocomb said they received grant for $153,000 expenditure and received $140,000 and
they needed the remainder by the end of the year. Finance Director Gunderson said the city was only
funding the non-grant portion.
Continued review on 2005 Operating Budget
Ald. Buckmaster asked if they should be looking more closely at the funding for the liaison officer. He would
like to unfund the liaison officer and put an officer on the street. Committee members discussed the value
of the liaison officer. Ald. Melcher would like to see a job description of the liaison officer, what exactly
does the position involved and what are the impacts? It was recognized that the position is joint with the
school district so funding would not be affected until after the school year. In regard to the changes in the
police department, Finance Director Gunderson reported they promoted a patrol officer to detective and
unfunded a detective position for 2005 for a funded patrol officer and the chief is requesting one more
patrol officer.
Ald. Schroeder asked about the status of the Plan Director position? Mayor Slocomb responded that the
position more or less would remain open until the Interim Plan Director acquires the job qualifications for
the position which should be within a year.
Committee discussed the Economic Development Committee. The membership would be made up of
professionals from the area with a strong interest in the community. Hopefully, people from marketing
positions in companies to be able, through their networking, to get the word out on this community and
where it is going. Ald. Buckmaster commented that it is imperative that the committee take into
consideration that they are looking for businesses that compliment those existing in the area not be
competitive.
Ald. Schroeder pondered the issue of the request for another building inspector. How much money has
been spent on outside inspections versus the cost of hiring of an employee? Finance Director Gunderson
reported that in 2003, the city spent $17,080 and in 2004 through the last Council, $14,280. The position is
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a $70,000 position and it was proposed to fund it for a half year in 2005, plus the city pays workman’s
compensation insurance for the employee. Ald. Schroeder would rather bring outside help in for
inspections for annually $50,000 or $60,000 and not paying the fringe benefits, etc. Also, since they are
planning for retirement, he did not think that hiring another employee was the best fiscal responsible idea.
He thought there may be others that would do the work besides the current contractor. Ald. Madden
mentioned that considering the current age of the inspectors, they may not be retiring for another five
years. Ald. Buckmaster would like the general revenues projected for building inspections. He was under
the impression that the added inspections would fund the position.
Finance Director Gunderson advised the committee that to bring the police officer on March 1 instead of
July 1 would be just over $24,000. She did talk to the chief and he seems to be willing to start both
positions March 1.
Communications and Miscellaneous Business as Authorized by Law
Finance Director Gunderson shared that the Clerk-Treasurer had asked what she should plan on putting in
the tax bill? Ald. Salentine would like to see the pie chart in the tax bill and she recommended a narrative
be added explaining it. Finance Director Gunderson said they agreed to put the pie chart in, but would not
have space for the narrative. Committee members felt it would be nice to have it in or have it published in
the newsletter.
Ald. Schroeder requested that when Finance Director Gunderson makes all the proposed changes, could
she provide where they were at regarding the rate increase. He would like to see that number and then
without the inspector, just paying the outside contractor.
The next meeting is scheduled for Thursday, October 14, 2004 for finalization of the budget.
Adjournment
Ald. Salentine moved to adjourn at 11:26 p.m. Seconded by Ald. Buckmaster. Motion carried 7-0 .
Stella Dunahee, CPS
Recording Secretary
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