COWM.2023.09.05 (Appr- BUDGET MTG_2)CITY OF MUSKEGO
COMMITTEE OF THE WHOLE MINUTES
September 5, 2023
5:15 PM
Muskego City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Petfalski called the meeting to order at 5:30 p.m.
APPROVED
` v n W
SKEGO
ROLL CALL
Present: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson Schroeder,
Alderperson Kubacki, and Alderperson Madden.
Absent: Alderperson Kapusta
Also present: City Attorney Warchol, Public Works and Development Director Kroeger, Finance &
Administrative Director Mueller, Assistant Finance & Administrative Director Mustapich, Planning
Manager Trzebiatowski, Library Director Larson, Information Technologies Director Louden, Chief
Westphal, Captain Fons, Sergeant Monreal, Sergeant Pelock and City Clerk Roller.
STATEMENT OF PUBLIC NOTICE
City Clerk Roller stated that the meeting was noticed in accordance with the open meeting law.
APPROVAL OF AGENDA
Moved by Alderperson Madden; seconded by Alderperson Schroeder to Approve.
Motion Passed: 6 - 0
Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson
Schroeder, Alderperson Kubacki, Alderperson Madden
Voting Against: None
APPROVAL OF MINUTES
Approval of Committee of the Whole Meeting Minutes - August 15, 2023
COWM.2023.08.15 (DRAFT - BUDGET MTG).docx
Moved by Alderperson Kubacki; seconded by Alderperson Schroeder to Approve.
Motion Passed: 6 - 0
Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson
Schroeder, Alderperson Kubacki, Alderperson Madden
Voting Against: None
NEW BUSINESS
2024 Capital Projects Fund Budgets:
2024-2028 Capital Budget DRAFT.pdf
1. Public Works and Development Divisions
Mr. Kroeger spoke regarding changes to budget items that were discussed at the last meeting.
2. Library (Pages 34 - 35). Library Director Larson presented the requests.
Project Name
Expenditure
Public Restroom Renovation *see notes below
$10,000
Parking Lot Light & Safety Railing Maintenance
$40,723
TOTAL
$50,723
Notes
*Public Restroom Renovation - adjusted to $10,000 from $181,447
(Adjusted TOTAL = $50,723 from $222,170).
Consensus: 6 in favor
Committee of the Whole Meeting Minutes — September 5, 2023 Page 12
Mayor Petfalski stated he was putting the meeting into recess at 6:03 pm to conduct the City
Council Meeting. Committee of the Whole reconvened at 6:07 pm.
NEW BUSINESS (continued)
3. Information Technology (Pages 5 - 8). IT Director Laudon presented the department requests.
Project Name
Expenditure
Fiber Buildout — Park Arthur
$43,900
Website Provider
$26,970
Public Side Infrastructure
$18,700
Disaster Recovery
$18,000
TOTAL
$107, 570
Consensus: 6 in favor
4. Police Department (Pages 17 - 28). Police Chief Westphal presented the requests.
Project Name
Expenditure
Body Worn Cameras
$75,871
Crossmatch
$23,000
Squad Radio
$8,500
SCIT Vests
$12,000
SCIT Headsets
$12,500
Handguns and Optic Changeover
$65,000
Ammunition
$100,000
Laser Radar Unit x2
$9,000
Rifle & Scope x2
$12,650
Radar Signs
$7,065
Decor
$6,000
Fence
$60,000
TOTAL
$391,586
Consensus: 6 in favor
Mayor's Proposed 2024 Budget - Summary Comments including the following:
--General Fund - Revenue Budget
--General Fund - Expenditure Budget
--Debt Service Fund Budgets
--Special Revenue Fund Budgets
Mayor Petfalski read his Summary Comments regarding the 2023 Proposed Budget.
SUMMARY COMMENTS
Last year 1 pointed out that the way we fund local government in Wisconsin was broken and the
way we rely on the local property tax is not sustainable. This past summer the legislature
responded after a coordinated effort by the League of Wisconsin Municipalities, many of my
collegues from other communities and myself to push for an increase in state shared revenue.
The legislature passed Act 12, which among many other things dedicates 20% of the state sales
tax to local government funding, commonly referred to as shared revenue. While this added
revenue is welcomed, shared revenue accounts for less than 5% of our budget and will only serve
as a 1 to 2 year band aide and not a long term solution. To impact real changes to the budget
issues local governments are facing, the state needs to look at re -implementing a levy increase
Committee of the Whole Meeting Minutes — September 5, 2023 Page 13
floor to keep up with CPI and possibly look at a local sales tax solution to reduce the local
property tax and allow communities to compete for revenue by becoming more business friendly.
As we continue to grow as a community, we need to continue to monitor the investments in the
services we provide to the taxpayers. Those services by and large are the product of our
hardworking
employees. We need continue to find ways to maintain our existing staff as well as recruit
the best and brightest for open positions. This budget makes a priority of those goals so we can
maintain the image of being a great community to live and raise a family.
This 2024 city budget is built upon Council defined budget goals with desired outcomes in the
best interest of Muskego taxpayers, and the 2024 Proposed Budget is consistent with that
measure.
Based on the agreed upon comprehensive goals of the Committee of the Whole, the balanced
budget as prepared by the department heads and I is proposed to once again maintain a low mill
rate of $3.80, which again is one of the lowest mill rates of any municipality in Waukesha County.
This is the 3rd year in a row of maintaining this low rate.
Following are the 2024 Comprehensive Budget Goals as approved by the Committee of the
Whole:
• Apply Net New Growth as Allowed per the State Levy Limit
• Maintain High Bond Rating
• Limit One -Time Funding Sources
• Avoid Depletion of Special Revenue Funds
• Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay
Increases & Benefit Packages
• Abide by the General Operation Fund Balance Policy
• Budget Goal Setting as a Collaboration between the Committee of the Whole, Mayor and
Staff
Budget Process:
This evening, the Committee of the Whole received the 2024 Proposed Budget for initial review.
We will, however, continue researching further budget adjustments as we go through this
process. The goal is to have an approved budget on October 10th with a public hearing and
budget adoption that evening. If there are specific questions regarding any line item, I encourage
Council members to contact the respective department head in advance to discuss the item(s) to
aid in identifying the precise information desired.
Significant Changes from the 2023 to the 2024:
Revenues
The proposed 2024 general fund revenue budget reflects increase in shared revenue of $552, 000
from the passing of Act 12, investment earnings increase of $354, 000 and a tax levy increase of
$140,115 and is within the State levy limit. The additional funds will be utilized to offset
expenditure increases in protected services, technology, human resources, employee pay scale
adjustments and merit increases.
The added state shared revenue funding gives the City of Muskego just under $600, 000 in new
revenue from the state. Since this funding source is tied to sales tax, it will grow with the
economy. In addition, our net new construction has increased from about .86% last year to 1.61
this year, which allows for a levy increase of $140,115.
Committee of the Whole Meeting Minutes — September 5, 2023 Page 14
Expenditures
The proposed 2024 general fund expenditure budget is in balance with the proposed revenue
budget, resulting in a 4.65% increase over 2023.
In support of the goal to recognize and respect the expertise of incumbent employees this budget
reflects a recommended cost of living adjustment of 2% in January and 2% additional in July pay
for non -represented employees. The Police Union Agreement is tentatively approved by the
bargaining committee, union leadership and just approved by membership. This agreement is a
3-year agreement calls for the following wage increases (2023 Jan 3%, July 1 %) (2024 Jan 2%,
July 2%) (2025 Jan 2%, July 2%.)
Employee recruitment and retention is important to continuing our mission to serve our citizens
and as such we want to make sure our employees are being compensated in a fair manner when
compared to other communities. To ensure that we are, the HR department is in the process of
conducting a compensation study. Our goals are to adjust salary ranges and correct any positions
whose salaries are out of our policies ranges and make sure job levels are equated to job duties.
Due to the growth in the Recreation Department needs additional support carrying out the general
office duties including answering phones, registrations, park shelter rentals, baseball field use
entry, social media posting, invoicing/billing, covering office when staff are out in the field and
more, we have included a part-time position to assist the recreation staff with these duties,
allowing them to concentrate on more revenue generating programing.
Finally, as discussed last fall, with the 2023 budget we had projected a significant savings in our
healthcare cost, which ultimately were never realized we have a $260, 000 increase in the
budgeted amount for health insurance. It should be stated, however, that our 2024 rates will have
a 10% savings over our actual premiums.
These expenses, along with added costs for elections, fuel & utilities, building maintenance and
costs increases amount to a net expenditure increase of $790, 000 for 2024.
Taxes
Per the 2024 Budget Goals, the entire available net new growth is proposed to help fund
increased expenditures within the general operating and debt service fund. Based upon Assessor
provided data, the net impact will again produce an estimated City tax rate of $3.80 per $1, 000 of
assessed value the same rate compared to the prior two years.
Discuss / Review / Recommend 2023 Water and Sewer Utility Budgets
Finance & Administration Director Mueller stated the Utility Budget will be shared electronically
with the Alderpersons by the end of the week.
COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW
None/No action taken.
ADJOURNMENT
Moved by Alderperson Wolfe; seconded by Alderperson Schroeder to Approve at 7:02 pm.
Motion Passed: 6 - 0
Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson
Schroeder, Alderperson Kubacki, Alderperson Madden
Voting Against: None
Minutes transcribed and recorded by City Clerk Roller.