FM20031203
CITY OF MUSKEGO Approved
FINANCE COMMITTEE MINUTES
Wednesday, December 3, 2003
7:00 PM Muskego City Hall, Aldermen’s Room
W182 S8200 Racine Ave.
Mayor Slocomb called the meeting to order at 7:08 PM. In attendance were Committee Members Ald.
Petfalski and Ald. Schroeder, Finance Director Dawn Gunderson, and those per attached sheet. Ald.
Salentine was excused.
Those present recited the Pledge of Allegiance.
The meeting was posted in accordance with the Open Meeting Law on December 1, 2003. The amended
Finance Agenda was posted on December 2, 2003.
REVIEW OF MINUTES OF PREVIOUS MEETING
The minutes of the November 25, 2003 Finance Committee Meeting were reviewed. Ald. Petfalski moved
to approve the minutes. Seconded by Ald. Schroeder. Motion carried 2 - 0.
LICENSE APPROVALS
Ald. Petfalski moved to recommend approval of Operator’s License for Jeraline Enk, Doris Leighton,
Reanna Ramazini and Tiffany Defouw subject to receipt of fees, favorable police reports, and
verification of schooling. Seconded by Ald. Schroeder. Motion carried by 2 - 0.
PERIODIC LICENSE REVIEW
Schultz Resort Rod & Gun Club – Archery, Trap & Rifle License (Expiration of 6-month extension
granted 6/18/03) – At the June 18, 2003 Finance Meeting a six-month extension was given to issuing a
license. Larry Schneider explained the progress on safety improvements with the firearm range and
answered Committee questions. Mayor Slocomb stated a range officer is now present at all times when
shooting is going on. This was one of the requirements of the six-month extension. Mayor Slocomb stated
that as long as they continued having a range officer present during shooting an extension could be granted.
Ald. Petfalksi moved to approve a ninety-day extension to the issuance of the license. Seconded by
Ald. Schroeder. Motion carried 2 – 0.
UNFINISHED BUSINESS
Review 2004 Health Insurance – Finance Director Gunderson presented a chart showing that the health
insurance premiums based on a two-tier and three-tier plan were basically the same. She stated that WPS
continues to stand firm on the higher rates if the City of Muskego self-insures a higher deductible through a
Health Reimbursement Arrangement Plan. WPS’s explanation of offset in higher premium amount is due to
increased utilization. When a group is self-funding the deductible, utilization is not deterred. In checking with
other carriers Finance Director Gunderson was told that WPS is the only insurance company that does this.
A chart provided by WPS showing a breakdown of members and total paid out from January 2003 to June
2003 was presented and discussed. Out of two hundred sixty eight participants forty seven percent or 126
participants hit the $250.00 deductible. Forty-seven participants reached $1,000.00. Discussion continued
on accuracy of WPS chart. If the chart is accurate the City should not self-insure a higher deductible. The
Committee discussed the differences between Diversified Benefit Services, Inc. and Employee Benefits
Corporation if the City should decide to provide a health reimbursement arrangement plan. Review of the
2004 health insurance will be on the Tuesday, December 9, 2003 Finance Agenda to allow time for
verification of WPS numbers.
Finance Committee Meeting
December 3, 2003 - Page 2
Review unbilled refuse/recycling accounts – After the inspection completed by the Building Department it
was determined that five of the properties that had not been billed and were listed with BFI for refuse and
recycling pickup should be billed. It was noted that the City’s standard procedure for sewer and water has
been to back-bill two years, plus current year, and this procedure is being recommended for the
refuse/recycling accounts. It is being recommended that the residence on Denoon Road receive a fourth
quarter bill for this year and then a special billing will go out for the previous two years plus current year. The
resident will have three months to make payment. The residence on Hidden Creek Court would be billed
back to December 2002, plus current year. The Rosewood Drive residence would be billed back to 2001,
plus current year. The residences on Champions Drive and Woods Road would be billed back two years
plus current year. The first week of January 2004, the 2003 fourth quarter bill will go out to the five
residences and then on the fifteenth of January, the bills for back-payments will go out giving residents until
April to pay. Once the action is approved, a letter would be sent along with a copy of the action to the
residences. Ald. Petfalski moved to approve billing the five residences. Seconded by Ald. Schroeder.
Motion carried 2 – 0.
NEW BUSINESS
Review Rescue Bill Write-Offs – Memorandum was received from Jan Hughes requesting writing off
rescue service bills listed with Waukesha County Collection Agency and Medicare and Medicaid recipients
along with a detailed list of each. The City must accept assignment for Medicare/Medicaid and therefore is
writing off a higher uncollectible. After discussion, Ald. Petfalski moved to recommend approval of
writing off 2002 rescue bills listed with Waukesha County Collection Division in the amount of
$2,867.25 and 2003 Medicare and Medicaid bills in the amount of $57,099.37 for a total write-off of
$59,966.62. Seconded by Ald. Schroeder. Motion carried 2 – 0.
Recommend approval of fees for rescue service – Finance Director Gunderson presented the rescue
fees for 2004 as follows:
Basic charge without supplies – resident $300.00 3.4% increase
Basic charge without supplies – non-resident $424.00 3.4% increase
Charges for level of service including supplies:
Basic Life Support – resident $325.00
Advanced Life Support 1 – resident $350.00
Advanced Life Support 2 – resident $400.00
Basic Life Support – non-resident $449.00
Advanced Life Support – non-resident $474.00
Advanced Life Support – non-resident $524.00
Tess Corner’s Fire Department has submitted a zero rate increase in their rescue charges to the City for
2004. Their fee for rescue service will be $290.00 for transports and $145.00 for non-transports. The City is
writing off more in uncollectible receivables because of the new requirement that the City must accept
assignment for Medicare/Medicaid. In order to cover the increase and not support the program with taxes, it
is necessary to increase the present rates. Based on the analysis completed, the new rates still allow an
$18,852.00 shortfall. The fund, as it stands, can support the loss. Ald. Petfalski moved to recommend
approval of the 2004 rescue fees presented. Seconded by Ald. Schroeder. Finance Director
Gunderson explained how the 3.4% increase was arrived at. The recommended fees are plus mileage.
Motion carried 2 – 0.
Recommend approval of Carriers for City’s 2004 Insurance – Finance Director Gunderson presented
carriers for the City’s insurance for 2004 as follows:
Property Insurance ($2,500.00 deductible) State of Wisconsin Insurance Fund $ 31,972.00
(est. premium)
Workers’ Comp ($500,000.00 policy limit) League of Wisconsin
Municipalities Mutual Ins (LWMMI) 172,164.00
General Liability ($6,000,000.00 policy limit) LWMMI 57,273.00
Police Professional Liability ($6,000,000.00 policy limit) LWMMI 21,831.00
Automobile ($6,000,000.00 liability) LWMMI 16,375.00
$500.00 deductible – collision State of Wisconsin Insurance Fund 20,770.00
$500.00 deductible – comprehensive Insurance Fund (est. premium)
(No collision on older vehicles & heavy trucks)
Crime LWMMI 2,403.00
Employee Dishonest ($1,000,000.00 policy limit/$10,000.00 deductible)
Money & Security ($25,000.00 policy limit/$500.00 deductible)
Forgery ($25,000.00 policy limit/$500.00 deductible)
Finance Committee Meeting
December 3, 2003 - Page 3
Recommend approval of Carriers for City’s 2004 Insurance - Continued
Public Officials Liability LWMMI 21,968.00
($6,000,000.00 policy limit)
($2,500.00 deductible per occurrence)
No Fault Sewer Backup LWMMI 11,303.00
Discussion took place on the deductible for the contractor’s equipment and it was recommended changing
the deductible to $500.00. The change in deductible would change the total for State of Wisconsin Insurance
Fund Insurance to $53,191.00. Discussion continued on vehicle insurance including verifying insurance is
only for vehicles currently being used. Finance Director Gunderson to look into the reason three private
vehicles are listed under insured vehicles. It was recommended that vehicle insurance be broken down by
department. Ald. Petfalski moved to recommend approval of the 2004 insurance carriers and
coverage including the change to a $500.00 deductible for contractor’s insurance. Seconded by Ald.
Schroeder. Motion carried 2 – 0.
Recommend approval of audit service quote – Finance Director Gunderson reviewed with Committee
correspondence from Virchow, Krause & Company that listed their estimated fee for the audit of the 2003
financial statements as follows:
Summary of Services and Fees Estimated
Services Fees
Audit of all funds in the City’s basic financial statements
(except Tax Increment Funds) including the preparation
of the Annual Report filed with the Department of Revenue $49,300.00
Audit of all Tax Increment Funds $32,200.00
Total $81,500.00
Positions and Hourly Rates
Position Hourly Rates
Partner $ 206.00
Tax Manager $ 170.00
Audit Manager $ 160.00
In-Charge Accountant $ 108.00
Associate Accounts $ 98.00
The fees above include an increase of 2.5% over the prior year plus approximately $2,900.00 for the
additional time requirements related to auditing the City’s compliance with GASB #34 and approximately
$400.00 for the additional time requirements related to new auditing regulations. The City of Muskego will
also use Virchow, Krause in an advisory capacity during implementation of GASB #34. The estimated fees
for this assistance will not exceed $4,000.00 and would include remodeling the City’s footnotes to meet the
reporting requirements. After discussion it was recommended that the City look into the services of other
auditing companies for 2005. Ald. Petfalski moved to recommend approval of audit service quotes
from Virchow, Krause & Company. Seconded by Ald. Schroeder. Motion carried 2 – 0.
Recommend approval of renewal of Cleaning Service Agreement – Finance Director Gunderson
presented Agreement between the City of Muskego and Jani-King of Milwaukee for cleaning services for
January 1, 2004 through December 31, 2004. The agreement that is the same as 2003 breaks down as
follows: City Hall $2,121.00; Police Department $1,705.00; Library $3,008.00; Public Works $475.00; and
Parks Building $291.00. Discussion took place on statement that during the months of May – September,
the Park Facilities will be serviced 7 days per week, at an additional charge of $4,325.00, which was included
in the pricing schedule. The Committee of the Whole’s recommendation was not to have bathroom facilities
open during 2004. The Finance Committee spoke about keeping Veteran’s Park facility open and would like
to see a quote for servicing that facility. Ald. Petfalski moved to recommend approval of 2004
Agreement with Jani-King for monthly charge of $7,600.00 and also receiving quote for Veteran’s
Park facility for review. Seconded by Ald. Schroeder. Motion carried 2 – 0.
Review renegotiating payment of loan to Sewer Utility – Finance Director Gunderson presented Net Debt
Service Schedule showing the restructuring of payments to the Sewer Utility. This is for an advance the City
received from the Sewer Utility several years ago. The restructure maintains a fifteen year time period and
lowers the interest rate down to what the City feels is the loss to the Sewer Utility. It defers principal
payments for 2004, 2005, and 2006. Payments include a two percent interest rate. Ald. Petfalski moved to
recommend approval of the Debt Service Schedule. Seconded by Ald. Schroeder. Motion carried 2 –
0.
Finance Committee Meeting
December 3, 2003 - Page 4
Recommend approval of Lindale Estates Cost Breakdown Letter of Credit, and Developers
Agreements – The Committee reviewed the Lindale Estates Subdividers Agreement, Lindale Estates
Stormwater Management Agreement, Letter of Credit, and memorandum received from Planning Director
Brian Turk in regard to modifications to Chapter XIII, Building and Occupancy Permits, of the Developers
Agreement. Ald. Petfalski moved to recommend approval of Lindale Estates Subdividers Agreement
with modifications presented, Stormwater Management Agreement, and Letter of Credit. Seconded
by Ald. Schroeder. It was explained that statement 4, “Negative balance in Developer’s Deposit is satisfied
unless otherwise authorized by the Planning Director”, under Section XIII: Building and Occupancy permits
means brought from a negative to positive unless authorized by the Planning Director. Motion carried 2 – 0.
Approve waiver of CSM fees, Heinrich/DNR Wildlife Area Acquisition – Mayor Slocomb explained that
whenever the DNR buys property for the Big Muskego Lake area the City has not charged any fees. This
acquisition would be a permanent improvement for the community and to the public. Every request for
waiver when a parcel is purchased will be brought before the Finance Committee. Ald. Schroeder moved
to approve the waiver of CSM fees for the Heinrich/DNR Wildlife Area acquisition. Seconded by Ald.
Petfalksi. Motion carried 2 – 0.
Review request from CDA to authorize expenditures for professional services – Mayor Slocomb
explained that the CDA bylaws allow for a maximum expenditure of $5,000.00 per project (specific item).
The CDA has passed a resolution requesting Council to approve expenditures for professional services for
doing per forma analysis. This would release CDA money. Ald. Petfalski moved to recommend approval
of request to approve expenditures for professional services for doing per forma analysis. Seconded
by Ald. Schroeder. Motion carried 2 – 0.
Review of Non-Rep Personnel Code – The committee discussed the following sections of The City of
Muskego Personnel Code for Management and other Non-Represented Personnel:
Article II – Management Rights, Section 2.01
Article III – Probationary Period, Sections 3.02 and 3.04
Article IV – Retirement Program, Section 4.01
Article VI – Pay Period, Sections 6.01 and 6.04
Article VIII – Call-In Time, Sections 8.02 and 8.03
Article IX – Holidays, Sections 9.01, 9.03, and 9.06
Article X – Overtime, Sections 10.04 and 10.05
Article XI – Time off for Funerals, Section 11.01
Article XII – Leave of Absence, Sections 12.02 and 12.03
Article XV – Sick Leave, Sections 15.02 and 15.08
Article XVI – Vacation, Section 16.08
Article XVII – Insurance, Sections 17.01, 17.02 (both section 17.02’s listed), and 17.05. During discussion
on Section 17.01 under Article XVII – Insurance, it was recommended that the section read:
Effective January 1, 2004 employees will begin contributing five percent of premium per month
for health insurance coverage as the City has established. Ald. Petfalski would like a letter from
the Finance Committee sent to employees explaining increase.
Article XVIII – Seniority, Section 18.05
Article XIX – Filling of Vacancies, Sections 19.04 and 19.05
Article XX – Layoff and Recall, Section 20.01
Article XXI – Grievance Procedure, Section 21.01 (Step Two and Three) and 21.03
Article XXII – Safety, Sections 22.01 and 22.02
Article XXIV – Tuition Reimbursement, Section 24.01, Miscellaneous, Longevity, and Work Rule
Discussion also took place on changing the title of the Personnel Code.
Review of the Non-Represented Personnel Code will be on the January 7, 2004 Finance Agenda. The
proposed amended Personnel Code for Management and Other Non-Represented Personnel will be
available at that time.
Finance Committee Meeting
December 3, 2003 - Page 5
Recommend approval of Pay for Performance, Merit Increase Table adjustment – Ald. Schroeder
presented the City of Muskego sliding scale merit increase table with his proposed adjustments. The scale is
built with the cost of living. Ald. Schroeder had two concerns: a non-represented employee can do
unacceptable work and receive a portion of a cost of living increase and the second concern was that it was
possible for a non-represented employee that does distinguished work at the top level to receive a five
percent merit plus cost of living increase. Ald. Schroeder felt that was too high. Discussion continued on
market study and sliding scale merit increase. It was suggested that the sliding merit increase change from
a range of zero to five percent plus cost of living with a revaluation score of two and one half to five to a zero
to four percent increase plus cost of living starting with an evaluation score of two and one half to five.
Discussion took place on non-represented employees peaking the top of their position. Ald. Schroeder
moved to defer to the Tuesday, December 9, 2003 Finance Meeting for the recalculation of the two
and one half evaluation up to the five evaluation score on both the three and three and one half
percent cost of living. Seconded by Ald. Petfalski. Motion carried 2 – 0.
Consider commitment to participate in Wisconsin Municipal Health Insurance Trust project in 2004 –
Mayor Slocomb presented letter from Lee Szymborski, City of Mequon Administrator, on continuation of the
Wisconsin Municipal Health Insurance Trust. A proposal for services from Marsh, Inc is being considered by
the consortium’s executive committee and includes the following: preparation of a customized request for
proposals (RFT) for third party administration of the trust, submission of the RFP to six carriers, review of the
responses, preparation of a fee and service comparison report, narrow the field to three vendors and meet
with the trust for finalist’s capabilities presentations, stop loss analysis, funding analysis, and financial
analysis. The fee for Marsh’s services, with approximately six to eight months for completion, will be
$40,000.00. Ald. Petfalski moved to approve the per community charge of $500.00 plus $6.00 per
insured life. Seconded by Ald. Schroeder. Motion carried 2 – 0.
MAINTENANCE AGREEMENTS
Approve maintenance agreement for time clocks, $240.00 – same rate as 2003 – The maintenance
agreement is for the time clocks located in the Public Works and Utility Departments. Discussion took place
on the high cost of maintenance compared to what a new time clock would cost. Ald. Petfalski moved to
defer to the Tuesday, December 9, 2003 Finance Meeting. Seconded by Ald. Schroeder. Motion
carried 2 – 0.
RELEASE OF FUNDS - None
REDUCTION IN LETTER OF CREDIT
VOUCHER APPROVAL – None
FINANCE DIRECTOR’S REPORT – Finance Director Gunderson recommended that Common Council
approval be given for the addition to the non-represented employee personnel code for the contribution of
five percent of health insurance premium. This will be done by a resolution sponsored by Finance
Committee at the Tuesday, December 9, 2003 Meeting. During the month of December she will be working
on GASB #34 plan. The Finance Department is busy preparing year end information including benefit
changes for the first of the year, 1099’s, and W-2 forms.
COMMUNICATIONS AND ANY OTHER BUSINESS AS AUTHORIZED BY LAW – The Committee agreed
to cancel the Wednesday, December 17, 2003 Finance Meeting and that a letter should be sent to operator
applicants. Discussion took place on when resolution for cost of living increase for non-represented
employees will be done. Mayor Slocomb recommended that this be done after bargaining contracts are
settled. Discussion continued and it was pointed out that this could be done once the issue of wages has
been agreed upon. Performance evaluations are being conducted now.
ADJOURNMENT – Being no further business to discuss, Ald. Petfalski moved to adjourn the meeting
at 10:49 PM. Seconded by Ald. Schroeder. Motion carried 2 - 0.
Respectfully Submitted
Carolyn Warhanek,
Recording Secretary