Document Middleton_doc_7d2c76f24d

CITY OF MIDDLETON WISCONSIN 2017 APPROVED ANNUAL BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2017 1 ---PAGE BREAK--- 2017 APPROVED BUDGET COMMON COUNCIL Kurt Sonnentag Mayor Kathy Olson Alderperson, District 1 Gurdip Brar Alderperson, District 2 JoAnna Richard Alderperson, District 3 Briana Porter Alderperson, District 4 Howard Teal Alderperson, District 5 Susan West Alderperson, District 6 Hans Hilbert Alderperson, District 7 Mark Sullivan Alderperson, District 8 ADMINISTRATION Mike Davis City Administrator Matt Amundson Director of Public Lands, Recreation & Forestry Bill Burns Finance Director Jeremy Calbaka Golf Course General Manager Scott Ellarson Chief Building Inspector Todd Forman Director of Information Technology Charles Foulke Chief of Police Eileen Kelley Director of Planning and Zoning Jill Kranz Senior Center Director Julie Peterman Director of Tourism Jocelyne Sansing Library Director Shawn Stauske Public Works Director / City Engineer Steve Wunsch Chief of EMS Aaron Harris Fire Chief, Middleton Fire District OFFICIALS ISSUING REPORT Bill Burns Finance Director Melissa Bohse Accounting Manager / Treasurer City of Middleton, Wisconsin 7426 Hubbard Avenue Middleton, WI 53562 2 ---PAGE BREAK--- 2017 City of Middleton Budget TABLE OF CONTENTS Introduction Letter of Transmittal 7 Tax Rate Comparison 9 Community Profile 10 Boards, Committees & Commissions 14 City Organization Chart 17 Staffing Summary 18 Policies & Financial Plans Budget Policy 19 Budget Process 22 Budget Calendar 23 Basis of Budgeting 24 Basis of Accounting 25 Fund Structure 27 Revenue & Expenditure Summary Budget Summary: All Funds 31 Budget Summary Graphs 32 General Fund Revenues 33 General Fund Expenditures 35 Personnel Decision Items 37 Operating Budgets & Performance Plans General Government Common Council 39 Commissions & Committees 40 Municipal Court 41 Information Technology 43 City Administrator 44 Finance & Elections 45 Building and Grounds 47 Video Production 48 3 ---PAGE BREAK--- 2017 City of Middleton Budget Public Safety Police Department: 49 Police Administration Field Services Communications Center Emergency Preparedness School Crossing Guards Emergency Medical Services (EMS) 54 Building Inspection 56 Community Services 61 Fire District & Public Fire Protection 62 Public Works Public Works Department 65 Engineering & Administration Street Crew Fleet Maintenance City Garage Street Cleaning Snow & Ice Removal Traffic Signals, Signs, & Markings Street Lighting Tree & Brush Removal Sidewalk Maintenance Storm Sewers Water Resources Refuse & Recycling Collection Culture, Recreation & Education Senior Center 75 Recreation 77 Recreation Administration Summer Recreation Fall-Winter-Spring Recreation Aquatic Center Hubbard Activity Center Transit 82 4 ---PAGE BREAK--- 2017 City of Middleton Budget Conservation & Development Planning 83 Public Lands 85 Parks Forestry Land Conservancy Other General Fund Budgets Other General Fund Budgets 89 Legal Counsel General Personnel Benefits Risk Management Non-Departmental Miscellaneous Expenses Transfers and Contingency 88 Special Revenue Funds, Internal Service Funds, & Component Unit Tourism 93 Library 97 Youth Center 99 Risk Management Fund 101 Community Development Authority 102 Capital Budgets 2017 Capital Budget Items & Funding Sources 103 2017 Vehicle & Capital Equipment Items 106 Vehicle Equipment Replacement Plan 107 2017 Capital Items by Account Number 108 Tax Increment District #3 111 Tax Increment District #5 112 Summary of Debt Outstanding Debt & Legal Debt Limit 113 General Debt Service Budget Summary 114 Debt Service Payments by Issue & Category 115 Existing Debt Service by Category & Year 116 Future Debt Service Projections 117 5 ---PAGE BREAK--- 2017 City of Middleton Budget Enterprise Funds Water & Sewer Utilities 119 Storm Water Utility 128 Middleton Utility District 129 Pleasant View Golf Course 130 Middleton Airport 136 Appendices Appendix A – Glossary 139 Appendix B – Acronyms & Abbreviations 144 6 ---PAGE BREAK--- OFFICE OF THE CITY ADMINISTRATOR 2017 BUDGET TRANSMITTAL LETTER To: Mayor Kurt Sonnentag & Common Council Members From: Mike Davis & Bill Burns Date: September 9, 2016 Subject: FY 2017 Department Budget Requests On behalf of City staff, we are forwarding to you the 2017 department budget requests. Capital Budget request summaries are included in this document. Additional detail on capital project requests is available on the City’s website. As requested by the Finance Committee, 2017 budget requests are shown as base amounts plus decision items. For Wages and Personnel Benefits accounts, the base amount includes the projected cost of authorized positions and staffing levels. New positions or changes in positions are listed as decision items. For operating accounts, the base amount is the 2016 budget level for most accounts. However, some account types continue to use the “Lower of Calculation”. This calculation uses the lessor of the 2015 actual expenditures or the 2016 budget as the 2017 base amount. Adjustments to the base budget amounts are listed as decision items. Information on decision items is included with each department budget. Additional information on the base budget amounts and a listing of all personnel decision items are included in the Revenue and Expenditure Summary section of the budget book. One of the challenges facing the City in 2017 is that the City will not be receiving an Expenditure Restraint Program aid payment based on the 2016 adopted budget. The City anticipates qualifying for the program with the 2017 budget which will provide a payment in 2018. It is our goal to structure the 2017 budget to set‐up the City to continue to remain within this program in future years. The requested revenue budget anticipates the City maximizing the operating property tax levy under the Wisconsin Levy Limit. While the City’s net new construction increased by 2.48%, due to changes in the amount of the adjustment claimed for debt service, the amount of the City’s total property tax levy would increase by $206,069 or 1.3% over the 2016 budget level. At this tax level, the City’s equalized tax rate (based on equalized value) would decrease by 9.1%. While the City’s total assessed value will not be determined until November, the projected assessed mill rate is a reduction of 3.3% from the prior year. The subtraction of approximately $70 million in value from Tax Increment District (TID) #3 in 2015 has added to the City’s non‐TID tax base and allowed for these reductions in the City portion of the tax rate. Included in the Capital Projects section of the budget book is the City’s Equipment Replacement Plan. This plan includes an inventory of the City’s vehicles and other rolling stock with life cycles and projected replacement costs and schedules. Due to the backlog in vehicle purchases, staff has requested $1,483,645 in new and replacement equipment. These requests have been prioritized by the City’s chief mechanic. The Equipment 7 ---PAGE BREAK--- Replacement Plan has been updated based on these requests for 2017 and projections for future replacements. The plan will need to continue to be updated each year based on available funding and changes in the City’s fleet and maintenance costs. As directed by the Finance Committee, the 2017 department budget requests do not include an annual wage adjustment (cost‐of‐living adjustment). Funds for potential cost‐of‐living adjustments are included in personnel contingency accounts. No funds have been included in the requested budget for compensation plan/reclassification adjustments. Health insurance costs have been budgeted based on the recommended plan design changes that were presented to the City Council on September 6, 2016. These include a change in the copayments for prescription drugs from $5 / $15 / $35 to $5 / $25 / $50 and the inclusion of employee deductibles of $250 for a single plan and $500 for a family plan. These plan changes would reduce the City’s cost increase from 6.32% to 1.85%. I would like to draw your attention to some structural changes in the City’s budget that are proposed for 2017. The City’s property tax levy for debt service is shown directly in the debt service fund rather than being levied into the general fund and transferred to the debt service fund. This will make it easier to highlight the operating and debt service portions of the City’s property tax levy. Debt service payments for the City’s Tax Increment Financing (TIF) districts are shown in each TIF fund rather than in the debt service fund with a transfer from the TIF funds. This change is intended to capture all TIF related activity within the TIF funds. Also proposed for 2017 is the establishment of a Risk Management Fund. Previously all of the City’s general insurance (liability, workers compensation, property insurance, and related coverages) has been paid from the City’s general fund. In the 2017 budget these costs are included in a risk management fund. The City’s general fund, tourism, water & sewer utilities, and golf course would contribute to the risk management fund based on their share of insurance costs. In addition to allocating these costs across funds, this fund would allow the City to establish a reserve for the payment of claims outside of the City’s general fund. As City Administrator, I wish to thank all department directors and budget staff, particularly Bill Burns and Melissa Bohse, for their devoted time and work in developing their 2017 budget requests. I also wish to thank Abby Attoun‐Tucker for coordinating the 2017 capital budget request process. The 2017 budget will be a tight budget for the City, but I believe that it sets up the City well for the future with respect to both the property tax Levy Limit and Expenditure Restraint Program. Additional multi‐year budget forecasting and the inclusion of a vehicle replacement plan will help the City to plan for future. As in the past, the 2017 department requests are also cognizant of feedback and comments provided by the Middleton community through the 2016 Citizens’ Surveys, the results of which are located in the appendix of this document. In addition to the 2016 Citizens’ Survey the City also conducted a survey of high school students. Both of these surveys provide valuable input for the development of the 2017 budget. Also included in the budget document is information on the structure of City government, a community profile, and comparisons with other comparable municipalities in Dane County including property tax rates. The City of Middleton continues to provide an excellent value of City services to community. 8 ---PAGE BREAK--- 2017 City of Middleton Budget Dane County Peer Municipality Comparisons 2011 Tax Year 2012 Tax Yar 2013 Tax Yar 2014 Tax Year 2015 Tax Year Village of Waunakee Mill Rate 6.49 6.86 6.75 6.51 6.30 Tax Levy $8,365,400 $8,532,700 $8,576,300 $8,825,300 $9,061,712 Full Value (millions) $1,333 $1,286 $1,307 $1,400 $1,495 City of Verona Mill Rate 6.45 6.53 6.73 6.65 6.57 Tax Levy $7,988,200 $8,153,300 $8,504,200 $10,135,400 $10,713,827 Full Value (millions) $1,566 $1,580 $1,685 $1,967 $2,094 City of Middleton Mill Rate 5.62 5.87 6.26 6.59 6.61 Tax Levy $13,403,500 $13,581,400 $15,046,600 $16,002,800 $16,386,140 Full Value (millions) $2,653 $2,712 $2,763 $2,837 $2,907 City of Fitchburg Mill Rate 7.44 7.57 7.87 7.85 8.13 Tax Levy $17,586,800 $17,473,300 $18,273,800 $19,377,300 $19,769,244 Full Value (millions) $2,490 $2,447 $2,504 $2,624 $2,711 City of Sun Prairie Mill Rate 8.11 8.42 8.42 8.49 8.28 Tax Levy $19,074,900 $19,074,900 $19,067,800 $19,582,000 $20,195,113 Full Value (millions) $2,456 $2,354 $2,369 $2,413 $2,566 City of Stoughton Mill Rate 7.62 8.02 8.47 8.54 8.57 Tax Levy $7,136,400 $7,136,400 $7,316,500 $7,570,500 $7,914,654 Full Value (millions) $964 $918 $894 $913 $954 5.0 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 Waunakee Verona Middleton Fitchburg Sun Prairie Stoughton Peer Municipality Equalized Mill Rates Tax Years 2011 ‐ 2015 2011 2012 2013 2014 2015 9 ---PAGE BREAK--- Commu BACKGR The City the state area was not beco In the 19 blighted were rep project. Ridge, S areas of citizens. developm North L features architect The City developm incremen promote specifica new mille financing well-plan downtow the Gre commerc owned P Tax Incre 3) was c $63,401, Departm 3’s value addition, value ha providing jurisdictio The city and recr percent open spa unity Profil ROUND of Middleton e capitol, M s first platted me a City un 980s, the gr remnants o placed with Residential tonefield, Or the city ad In the ment continu ake and M Frank L ure. y of Middl ment strate nt financing non-reside lly selected ennium, by g tool Middl nned grow wn renovatio enway Stat cial offices leasant View ement Finan reated in 19 800. Acco ent of Reve e increment an additi as been su g additional ons. also has m reational ar of the land ace, which e n is situated Madison. 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In ,000,000 in om TID #3 or all taxing green space ximately 25 city limits is 2 parks and 2 f e d r s n x r w l f h d e x o n e t s d f d - # f n # n n 3 g e 5 s d 25 c acre calle natio Mon Plac The inter Cou squa from mile Mi Ch Mi De Ind St. Om Cle 2017 City conservancy es. The qual ed the G onally rec ney® maga ce to Live” in City of M rsection of H unty, Wiscon are miles. m Interstate es west on W HIGHWAY ilwaukee, WI… hicago, IL……… inneapolis, M es Moines, IA. dianapolis, IN . Louis, MO…… maha, NE……… eveland, OH… y of Middl y areas enco lity of life in ood Neigh ognized in azine name n the U.S.A. Middleton is Highways 12 nsin, and e One can 39/90 and t Wisconsin Hi Y MILES TO M leton Bud ompassing 1 Middleton, hbor City, n 2007 w ed it “The located a 2 and 14 in D ncompasses reach Midd then travelin ghway 12/18 MAJOR CITIES dget 1,100 often was when Best t the Dane s 8.1 dleton ng 15 8. 92 156 262 288 341 368 426 505 10 ---PAGE BREAK--- 2017 City of Middleton Budget Community Profile Dane County Municipalities: Population (2010‐2016) Municipality 2010 Pop. 2016 Pop. Growth Rate Cottage Grove 6,192 6,635 7.15% Mount Horeb 7,009 7,142 1.90% Windsor 6,345 7,145 12.61% Monona 7,553 7,864 4.12% McFarland 7,808 8,044 3.02% De Forest 8,936 9,466 5.93% Oregon 9,231 9,797 6.13% Verona 10,619 12,100 13.95% Stoughton 12,611 12,819 1.65% Waunakee 12,097 13,322 10.13% Middleton 17,442 19,317 10.75% Fitchburg 25,260 27,635 9.40% Sun Prairie 29,364 32,613 11.06% 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 Dane County Municipalities: Population (2010‐2016) 2010 Pop. 2016 Pop. 11 ---PAGE BREAK--- 2017 City of Middleton Budget Community Profile CITY OF MIDDLETON DEMOGRAPHIC STATISTICS TEN YEAR HISTORY YEAR POPULATION * UNEMPLOYMENT RATE (Madison Statistical Area) 2006 16,749 3.4% 2007 16,838 3.6% 2008 16,979 3.6% 2009 17,281 6.2% 2010 17,442 6.0% 2011 17,484 5.3% 2012 17,903 4.4% 2013 18,146 4.9% 2014 18,323 4.9% 2015 18,810 3.3% 2016 19,317 3.4% * US Census Bureau, Population and Housing Unit Estimates; WI Dept. of Administration (8/30/16) # US Department of Labor, Bureau of Labor Statistics (8/28/15) [Madison Metropolitan Statistical Area] 12 ---PAGE BREAK--- 2017 City of Middleton Budget Community Profile GOVERNMENT The government of the City of Middleton is organized and constituted under Wisconsin Statute Chapter 62 providing for a Mayor and Aldermanic Plan with a Common Council composed of the Mayor and eight Alderpersons, one from each district. The mayor is elected to a three-year term. Alders are elected to staggered two-year terms. The City Administrator is appointed by the Mayor subject to confirmation by the Common Council for a definite term, subject to removal by three- fourths (3/4) vote of all members of the Common Council for cause. The Common Council sets the City’s policy and direction, and the City Administrator is tasked with the responsibility for carrying out Council policies and administering day-to-day operations. Department directors are appointed by the Common Council. COMMUNITY FACILITIES Middleton offers a broad range of community facilities including an airport, aquatic center, regional parks, numerous bike trails, library, senior center, performing arts center, and historical museum. The City is proud to be home to the National Mustard Museum as well as Greenway Station, an upscale, outdoor shopping experience with 35 national retailers and locally owned stores. The crown jewel of our community is the Pheasant Branch Conservancy. This wetland is located on the City’s eastern boundary on the northwest side of Lake Mendota. The conservancy features natural springs and seeps which flow into Pheasant Branch Creek and Lake Mendota at a rate of 1,800 gallons of water per minute. The northern portion of the conservancy is owned and maintained by Dane County Parks, while the remaining southern portion is owned and maintained by the City of Middleton. The oak savannas, prairies, and wetlands of the conservancy are home to an abundance of native vegetation and wildlife species including the endangered Blanding’s turtle. In 1996, the Northern Lake Mendota Regional Plan was developed to serve as a master plan for managing the Pheasant Branch Conservancy. This plan will be used to develop nature-based recreational opportunities for residents and provide restoration guidance. A self-guided interpretive trail system is being developed which will allow visitors to enjoy the area and will link the conservancy to a county- wide greenway corridor. This natural setting offers a quiet refuge for wildlife viewers, hikers, and bird watchers. EDUCATION The City of Middleton belongs to the Middleton- Cross Plains Area School District. There are six elementary schools, two middle schools, one senior high school, and one alternative senior high school in the district. The District has a projected enrollment of 7,100 students for the 2016-2017 school year. The University of Wisconsin-Madison (UW) is located less than six miles east of Middleton and the main campus of Madison Area Technical College (MATC) is located just thirteen miles east of the City. MEDICAL The City of Middleton is the home to the University of Wisconsin Medical Foundation, as well as Meriter Health Services. LARGEST EMPLOYERS (2016 Estimates) PPD (Bio-Pharmaceutical) (950) UW Medical Foundation (650) Electronic Theatre Controls (620) Springs Window Fashions (605) Spectrum Brands (581) American Girl (546 FT; 300 Seasonal) Veterans Health Administration (350) West Corporation (340) Humana (306) Capitol Indemnity Corporation (250) CLIMATE The City of Middleton is located on the western shore of Lake Mendota in southern Wisconsin. It is part of the Madison metropolitan area, which is best known for the presence of the four successive lakes of the Yahara River. The Yahara River eventually flows to the Rock River—a tributary of the Mississippi River. Average temperatures range from the 20s in the winter to the 80s in the summer. 13 ---PAGE BREAK--- 2017 City of Middleton Budget Boards, Committees, & Commissions Public Works Committee Commission on Aging Board of Review Robert Pofahl Bonnie Verberkmoes Ronald Braem Charles Nahn Richard Brye Julie Brunette Don Knorr Doris Schroeder Doug Zwank Hans Anderson Sarah Larkin Ron Grosse Bob Lyons Andrea Debs Curt Fuszard JoAnna Richard Alder Michael Lester Lorie Burns Staff Howard Teal Alder Donna Parisi Shawn Stauske Staff Gladys Simon Building Committee Briana Giosta Alder Kurt Sonnentag Mayor Finance Committee Jill Kranz Staff Susan West Alder Susan West Alder Mike Davis Staff Howard Teal Alder Airport Commission Mark Sullivan Alder Rob Conhaim Community Development Authority JoAnna Richard Alder Ray Fey Duane Barmore Bill Burns Staff Tyler Noel Hank Simon Chris Priebe Jon DiPiazza Personnel/Negotiating Committee Christopher Dan Geocaris Carol Jensen Kathy Olson Alder Gurdip Brar Alder Luke Fuszard JoAnna Richard Alder Howard Teal Alder Kathy Olson Alder Susan West Alder Mike Davis Staff Kurt Sonnentag Mayor Mike Davis Staff Mark Opitz Staff Eileen Kelley Staff Mike Davis Staff License & Ordinance Committee Arts Committee Briana Giosta Alder Katherine Richards Conservancy Lands Committee Susan West Alder Rob Conhaim Jeff Mayers Hans Hilbert Alder Meghan Thumm Mackey Kelly Hilyard Charles Foulke Staff Phil Nelson Kenneth Markart Patricia Adler Matt Richards Karisa Johnson Mark Sullivan Annette Knapstein Howard Teal Christopher Laurent Susan West Alder Briana Giosta Alder Public Lands Director Staff Abby Attoun Staff 14 ---PAGE BREAK--- 2017 City of Middleton Budget Boards, Committees, & Commissions Emergency Medical Services Commission Library Board Plan Commission Joel Fait Robert Seltzer Dennis Dorn Michael Lohmeier Cindy Zellers Zellers Art Meinholz Jeremiah Tucker Ed Elskamp Paul Connell David Reed Jim Wexler Kim Jack Anne Irish Leif Hubard Susan West Alder Lisa Helmuth Hans Hilbert Alder Steve Wunsch Staff Trina Tinglum Kurt Sonnentag Mayor Steve Soeteber Eileen Kelley Staff Emergency Preparedness Committee Kathy Olson Alder Kurt Sonnentag Mayor Jocelyne Sansing Staff Pleasant View Golf Course Advisory Commit Mike Davis Staff Terry Turner Chuck Foulke Staff Parks, Recreation, & Forestry Commission Jeff Dunn Shawn Stauske Staff Leif Hubbard Janet Lord Steve Wunsch Staff Kimberly Marshall Lou Reilly Susan West Alder Charles Nahn Tom Scott Dave Baltes Hans Hilbert Alder Fire Commission Anna Biermeier Mark Sullivan Alder Julie Brunette Kitty Tyson Jeremy Cabalka Staff Howard Teal Alder Mark Sullivan Alder Public Lands Director Staff Police Commission Landmarks Commission Patrick Finnerty John Bechtol Pedestrian, Bicycle, & Transit Committee Moses Altsech Jeff Martin Jesse Boyett Anderson Patrick Sheehan Marilyn Burke Jim Peters Brian Kobinsky Kathy Olson Hans Hilbert Paul Kinne Brian Strassburg Chuck Nahn Charles Foulke Staff Eric Baker Doris Schroeder Keith Thompson James Blodgett Abby Attoun Staff Gurdip Brar Alder Mark Opitz Staff 15 ---PAGE BREAK--- 2017 City of Middleton Budget Boards, Committees, & Commissions Public Safety Committee TID #5 Joint Review Board Youth Commission William Byers Kurt Sonnentag Mayor William Byers William Zeinemann Mike Davis Staff Ron Biendseil Robert Stipicevich Bill Deno Dennis Kozich Tourism Commission Gisela Alt Jon DiPiazza Van Nutt Kristine O'Donnell Briana Giosta Alder Cindy Foley Charles Foulke Chuck Foulke Staff Zoe Schuler Annie Pugliese Cory Mace Lola Whittingham Storm Water Utility Board Mike Hinesh Gurdip Brar Alder Dave Baltes Hans Hilbert Alder Rebecca Price Staff Jim Bachhuber Tourism Director Staff Warren Gebert Stephanie Goth Staff Zoning Board of Appeals Chuck Nahn John D Wegenke Kimberly Bishop Water Resources Management Commission Paul Raisleger Mark Sullivan Alder Matt Richards Steve Olson Susan West Alder Warren Gebert Martin Burkholder Kenneth Potter Mark Wohlferd Sustainability Committee Jeanne Whitish Timothy Samuelson Deb Saeger Jim Bachhuber Vacant Angela Carey David Baltes Mark Opitz Staff Kristine Koenig Hans Hilbert Alder Kathy Olson Gary Huth Staff David Clutter Spencer Schumacher Workforce Housing Committee Bradley Harris Kelly Edwards Lee Schwartz Rob Bergenthal Megha Chalke Mike Hershberger JoAnna Richard Alder Kurt Paulsen Abby Attoun Staff Elizabeth Klatt Steve Hansen JoAnna Richard Alder Mike Davis Staff Abby Attoun Staff 16 ---PAGE BREAK--- Finance Assistant Administrative Librarian City of Middleton Organizational Chart Voters Marjorie Schuett Middleton Fire Dist./ Municipal Judge Fire Commission Kurt Sonnentag Mayor Aaron Harris Kathy Olson Gurdip Brar JoAnna Richard Briana Porter Howard Teal Susan West Hans Hilbert Mark Sullivan Court Clerk Michael Davis Lawrence Bechler City Administrator City Attorney Charles Foulke Bill Burns Todd Forman Jeremy Calbaka Eileen Kelley Scott Ellarson PT Court Clerk Fire Chief Alder Dist. 1 Alder Dist. 2 Alder Dist.3 Alder Dist. 4 Alder Dist. 5 Vacant Jill Kranz Julie Peterman Shawn Stauske Alder Dist. 8 Chief of Police Finance Director Dir. Info. Technology Golf General Mgr. Dir. Planning/Zoning Steve Britt City Clerk/HR Asst. Assistant Director Operations Mgr. Asst. Director of FIELD SERVICES Lorie Burns Drew Montour Clubhouse Mark Opitz Marilyn Mosigin Building Inspector Public Lands Mgr. Sen. Center Dir. Tourism Director PW Dir./Engineer Director of Asst. PW Director/ Office Manager Electrical Rebecca Price Program Coord. Tourism Info. Mgr. Gary Huth Crew Members Secretary Police Officer II Captain Planning & Zoning Recreation Admin. Assistant Event Liaison Asst. Engineer Melissa Bohse IT Technician Eng. Tech. II Police Officer III City Assessor Dave Sarbacker Community Dev. (100) Seasonal Steve Wunsch LTE (Americorps) Utility Foreman Investigation PT Clerk (14) Paramedics Inspector Inspector Electrical/Building Shift Sergeant Acct. Mgr./Treas. Abby Attoun Recreation Coord. Assoc. Op. Mgr. (26) Seasonal Assistant Dining Serv. Coord. Director of Mobile Visitors Eng. Tech. III Public Works Asst. Youth Center Dir. Records Clerk Member ADMIN SERVICES Mark Wegner Investigator Comm. Awarness FT Golf Crew Lead Crew Member School Liason Office Manager Greens Superintendent Asst. Greens Recycling Center Mechanic Operations Mgr. Jocelyne Sansing Library Director Office Manager Lead Mechanic 911 Dispatcher Lead Crew Superintendent Vacant (11) LTE's Communication Chief of EMS Coordinator Center Supervisor Wendy McKnight Court Officer Sergeant Youth Center Asst. Asst. Utility Mgr./ Manager Manager Park Crew Leader (10) Police Officer I Deputy City Clerk/ Voulnteer Coord. Utility Utility Billing Services Dir. Gabrielle Hinahara Caseworkers Inspector Plumbing/Building Golf Professional PT Records Clerk Troy Hellenbrand Forester/Hort. CL Crew Leader Captain Crew Members PT 911 Dispatcher Mechanic Street Ann Ziltner Foreman Seasonal Children's Librarian LA II LA I (17) Page I Library Board Head of Circulation Head of Adult Serv. Head of Youth Services Head of Info. Tech Head of Technical Services LA III Alder Dist. 6 Alder Dist. 7 Page II (14) Subs/Seasonal Outreach Librarian Public Lands Jessica Ripp Foreman Park Crew Seasonal (15) Seasonal Community Food & Beverage Manager (20) Seasonal 17 ---PAGE BREAK--- 2017 City of Middleton Budget Department Full‐Time Positions Part‐Time Positions Full‐Time Equivalent Full‐Time Positions Part‐Time Positions Full‐Time Equivalent General Government Muncipal Court 1 1 1.50 1 1 1.50 Information Technology 3 0 3.00 3 0 3.00 Administration 1 1 1.50 1 1 1.50 Finance 5 1 5.50 5 1 5.50 Total 10 3 11.50 10 3 11.50 Public Safety Police Department 47 5 48.00 47 5 48.25 EMS 15 11 16.00 15 11 16.00 Building Inspection 4 0 4.00 3 1 3.50 Community Service 1 0 1.00 1 0 1.00 Total 67 16 69.00 66 17 68.75 Public Works Public Works/Engineering 17 5 18.75 18 6 20.13 Utilities 9 0 9.00 9 0 9.00 Total 26 5 27.75 27 6 29.13 Leisure/Recreation Senior Center 2 5 5.45 2 6 5.60 Recreation 1 132 17.50 2 131 17.75 Youth Center 0 2 1.30 0 2 1.30 Library 12 51 24.30 12 51 24.30 Golf Course 8 60 17.00 8 60 17.00 Total 23 250 65.55 24 250 65.95 Conservation / Development Planning 3 1 3.25 3 1 3.39 Forestry 1 0 1.00 1 0 1.00 Public Lands/Conservancy 7 8 9.35 7 10 9.95 Tourism 2 2 3.00 2 2 3.00 Total 13 11 16.60 13 13 17.34 TOTAL ALL DEPARTMENTS 139 285 190.40 140 289 192.67 2016 Authorized 2017 Authorized 18 ---PAGE BREAK--- 2017 City of Middleton Budget Budget Policy-Common Council Approved 8/6/13 INTRODUCTION The City of Middleton’s Financial Policies‐Budgets are developed based on input from a variety of sources; paramount among these is material from the Governmental Accounting Standards Board (GASB). GASB defines three groups of funds for which financial and budgetary statements are to be prepared— governmental, proprietary and fiduciary. Proprietary funds are employed to report on activities financed primarily by revenues generated by the activities themselves, such as a municipal utility or a golf course. These later two examples are classified as Enterprise Funds. Fiduciary funds contain resources held by a government but belonging to individuals or entities other than the government. A prime example is a trust fund for a public employee pension plan. Governmental funds account for everything else. This is where the bread‐and‐butter services can be found—police, fire, public works, general administration, and so on. The following are the specific types of governmental funds:  The general fund is a government's basic operating fund and accounts for everything not accounted for in another fund.  Special revenue funds are intended to be used to report specific revenue sources that are limited to being used for a particular purpose, such as transportation aid. In practice, governments also use them to report; all of the financial activities associated with a single function (such as road maintenance); classes of revenues (for example, all federal grants); and "rainy day" resources.  Debt service funds account for the repayment of debt. If a government is accumulating resources for the purpose of making debt service payments, it should report them in a debt service fund. In reality, some resources intended to finance debt service payments can be found in other governmental funds. Furthermore, debt transactions associated with proprietary and fiduciary activities are accounted for in those funds.  Capital projects funds account for the construction, rehabilitation, and acquisition of capital assets, such as buildings, equipment, and roads. Regarding basic budget definitions, GASB Pronouncement No. 34, Basic Financial Statements‐and Management’s Discussion and Analysis‐For State and Local Governments, states: 19 ---PAGE BREAK--- Budget CITY OF M Appropria Common an annua Council. Budget – is also a p essentially 1) 2) 3) Ordinance City of M including Policy-Co MIDDLETON B ation – An ap Council to in l timeframe. The summat plan for receiv y perform thr ) A tool for the City of ) Providing Council to ) Providing t e Chapter 3 F iddleton. Ch time frames mmon Cou BUDGET POLI ppropriation ncur financial This legal a ion of approp ving and spen ree functions planning, prio f Middleton the municip spend mone the citizens o Finance – Thi apter 3, Sect and public he uncil Appr ICY DEFINITIO is defined as obligations a authorization priations with nding money : oritizing and pal governme y of the City of M is ordinance e ion 3.01 Ann earings. Chap roved 8/6/1 ONS s a legal auth and make ex is contained hin governme during a set directing the ent the lega Middleton a m establishes th ual Budget p pter 3 also de 2017 C 3 horization gra penditures fo d in a resolut ental and prop period of tim operations o l authority a method of fis he regulation rovides budg efines change City of Mid anted by the or specific pu tion approved prietary fund me, typically o of the munici as approved scal accounta s governing t get developm s in the final dleton Bu City of Midd urposes and w d by the Com groups. A b one year. Bu pal governme by the Com bility the finances o ment requirem budget: dget dleton within mmon udget udgets ent of mmon of the ments, 20 ---PAGE BREAK--- 2017 City of Middleton Budget Budget Policy-Common Council Approved 8/6/13 Changes in Final Budget. Upon recommendation of the Finance Committee the Common Council may by a two thirds (2/3) vote of the entire membership change or alter an appropriation in the final budget or transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be published as a Class 1 notice under Wis. Stat. Chapter 985, in the City within eight days thereafter. Original Budgets – A series of appropriations approved by a majority vote of the members of the Common Council and contained in a specific resolution. This constitutes the final budget for the ensuing year. Such approval annually occurs in the fall for the budget year beginning January 1 through December 31. In the City’s accounting system, in the General Ledger, original budgets are recorded separately and from amended budgets. Amended Budgets – Upon the recommendation of the Finance Committee the Common Council may by two thirds (2/3) vote of the entire membership change or alter an appropriation in the final budget. (City Ordinance 3.01 The action of Common Council is contained in a specific resolution. This resolution shows the current approved budget, the proposed revised budget and the difference between the revised and the current budgets. In the City’s accounting system, in the General Ledger, such amendments are recorded separately and from original budgets. An amendment(s) increasing the total of all original budgets within a fund must identify a new or additional source for funding the amendment. Contingency Account – A separately appropriated General fund budget used to supplement General Fund operating budgets upon the recommendation of the Finance Committee to the Common Council which then must approve the recommendation by two thirds (2/3) vote of the entire membership. Common Council’s approval is contained in a specific resolution authorizing the use of the Contingency Account. Such supplement is a transfer of appropriation from the Contingency Account to an operating budget account. Thus the total of all appropriations in the General Fund remain unchanged by such approved action. Operating Budget Transfer within a Department – This is a movement between two or more operating budget line items within the same department resulting in no change to the total department appropriation. Such transfers are restricted to operating line items. All compensation line items are excluded. Operating Budget Transfer from One Department to Another – Within only one fund, this is a movement between two or more operating budget line items involving two or more departments resulting in no change to the total appropriations in the fund. Such transfers are only allowed upon the recommendation of the Finance Committee to the Common Council approving the recommendation by two thirds (2/3) vote of the entire membership and is contained in a separate resolution. 21 ---PAGE BREAK--- 2017 City of Middleton Budget Budget Process City Ordinance Chapter 3 governs the annual budget development process as seen below: 3.01 ANNUAL BUDGET. Departmental Estimates. On or before the first day of October in each year, each officer or department shall file with the City Clerk an itemized statement of disbursements made to carry out the powers and duties of such officer or department during the preceding fiscal year, and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer or department during such year, and of the condition and management of such funds; also detailed estimates of the same matters for the current fiscal year and for the ensuing year. Such statements shall be presented in the form prescribed by the City Clerk and shall be designated as the "departmental estimates" and shall be as nearly uniform as possible for the main divisions of all departments. Consultation with Department Head. The Mayor and Finance Committee shall consider such departmental estimates in consultation with the department head, and shall then determine the total amount to be recommended in the budget for such department or activity. Mayor and Finance Committee to Prepare Budget. On or before the twentieth day of October in each year, the Mayor and Finance Committee shall prepare and submit to the Common Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information: The expense of conducting each department and activity of the city for the ensuing fiscal year and corresponding items for the current and last preceding fiscal years, with reasons for any proposed increase or decrease as compared with actual and estimated expenditures for the current year. An itemization of all anticipated income of the City from sources other than general property taxes and bond issues, with a comparative statement of the amounts received by the City from each of the same or similar sources for the current and last preceding fiscal years. An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures. All existing indebtedness of the City, including the amount of interest payable and principal to be redeemed on any outstanding general obligation bonds of the City and any estimated deficiency in the sinking fund of any such bonds due during the ensuing fiscal year. All anticipated unexpended or unappropriated balances and surpluses, if any. Such other information as may be required by the Common Council. Notice of Public Hearing. A summary of such budget and notice of the place where such budget in detail is available for public inspection and the time and place for holding a public hearing thereon shall be published as a Class 1 notice, under Wis. Stat. Chapter 985, in a newspaper of general circulation in the City at least fifteen (15) days prior to the time of such public hearing. Hearing on Budget; Appropriation. Not less than fifteen (15) days after the publication of the proposed budget and the notice on the hearing thereon a public hearing shall be held at the time and place stipulated at which time any resident or taxpayer of the City shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time. The amount of the tax to be levied or certified, the amounts of the appropriations and the purposes for such appropriations stated in the budget, after any alterations made pursuant to the hearing, shall be adopted by a majority vote of the members of the Common Council and such vote shall constitute an appropriation of the items therein stated and the final budget for the ensuing year. 22 ---PAGE BREAK--- 2017 City of Middleton Budget Budget Development Calendar Operational Development Calendar – Major Events Month Event May Preliminary discussions between Mayor, Common Council’s Finance Committee and the Administration regarding parameters for the development of the next year’s budget. May‐June Finance Department prepared department budget request forms and instructions. June City Administrator and Finance Department meet with department directors to distribute request forms and instructions. August Department directors submit completed request materials. Aug.‐Sept. Finance Department prepared budget request and other materials into budget document. Sept. – Oct. The Mayor and Finance Committee meet with department directors who present and discuss their requests. The Mayor and Finance Committee deliberate and develop budget recommendations to present to the entire Common Council. Oct. – Nov. Common Council deliberate on Mayor and Finance Committee recommendations. Meetings held with department directors. Mid‐Late October Common Council authorizes public hearing and publication of proposed budget in local newspaper. Nov. – Dec. Common Council holds public hearing on proposed budget and approves proposed budget. Jan. 1 New Fiscal Year Begins 2017 Budget Process Calendar July 19, 2016 Finance Committee: Budget Kick‐Off Meeting August 12, 2016 Department Budget Requests Due September 14, 2016 Finance Committee: Department Budget Reviews September 22, 2016 Finance Committee: Department Budget Reviews October 3, 2016 Personnel Committee: Personnel Decision Items October 5, 2016 Joint Finance/Personnel Cmtes: Personnel Decision Items & Scenarios October 13, 2016 Finance Committee: Budget Scenarios, Authorize Public Hearing Notice November 9, 2016 Special Council Meeting: Budget Public Hearing & Deliberations November 15, 2016 Regular Council Meeting: Budget Deliberations December 6, 2016 Regular Council Meeting: Budget Public Hearing & Adoption 23 ---PAGE BREAK--- 2017 City of Middleton Budget Budget Amendments During the year it may become necessary to adjust annual budget line items. The Finance Department can adjust budgets among individual line items only when the total amount budgeted for the requesting department remains unchanged. Departments are encouraged to continually review their budgets and request line item modifications where necessary. If a department’s total budget is insufficient then the department director is required to justify the need for an increase. Such requests are then presented to the Finance Committee for review and consideration of a recommendation to Common Council for approval. Wisconsin State Statutes Section 65.06 stipulates that an increase to a department’s budget requires approval of two thirds of the Common Council members. Basis of Budgeting The City adopts an annual budget for the general, special revenue, debt service and capital project funds that are prepared on the modified accrual basis of accounting and the proprietary funds budgets are prepared on the accrual basis of accounting, which are the same methods as the basis of accounting. The adopted budget indicates the amount that can be expended by each fund based on detailed budget estimates for individual expenditure accounts. Management may make budget modifications within the department level. All budget revisions at the function level must be authorized by the Common Council at the request of the City Administrator. The Council, under Wisconsin Statutes, Chapter 65.06, can modify or amend the budget if unappropriated funds are available. All supplemental appropriations are financed either by transfers from the contingency section of the general fund budget or by revenues received in excess of the budgeted amounts. All budget amounts lapse at the end of the year to the extent they have not been expended. The level which expenditures may not legally exceed appropriations is at the function level. The basis of budgeting for the City’s funds is the same as the basis used for the fund statements in the City’s Form C. Long Range Planning ‐ Capital Improvement Plan (CIP) Overview As part of the annual budget and the long range planning process, the City has a 5‐year Capital Improvement Plan (CIP). Departments include major construction, infrastructure rehabilitations, major equipment replacements and acquisitions in the CIP. The 2017 CIP projects were listed in the 2016‐2020 CIP. For the 2017 budget development process, the 2017 CIP projects and their respective dollar amounts are refined and the overall CIP is updated as well as 2021 is added. This process is repeated annually. 24 ---PAGE BREAK--- 2017 City of Middleton Budget Basis of Accounting The books and records of the City are maintained in conformance with generally acceptable accounting principles (GAAP). The accounting records of the City are maintained on the modified accrual basis of accounting for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds. The accrual basis of accounting is used for the Enterprise Funds. In general, under the modified basis of accounting, revenues are recognized when they become measurable and available as new current assets. Expenditures are generally recognized when the related fund liability is incurred. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when liabilities are incurred without regard to receipt or disbursement of each. Property taxes are recorded in the year levied as receivables and deferred revenues. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. In addition to property taxes for the City, taxes are collected for and remitted to the state and county governments as well as the local school district and technical college district. Taxes for all state and local governmental units billed in the current year for the succeeding year are reflected as deferred revenues and due to other taxing units on the accompanying balance sheet. Taxes are levied in December on the assessed value as of the prior January 1. Intergovernmental aids and grants are recognized as revenues in the period the related expenditures are incurred, if applicable, or when the City is entitled to the aids. Special assessments are recorded as revenues when collected. Annual installments due in future years are reflected as receivables and deferred revenues. Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services and interest. Other general revenues such as fines and forfeitures, fees for services, and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. The City reports deferred revenues on its combined balance sheet. Deferred revenues arise when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred revenues also arise when resources are received before the City has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. The preparation of the financial statements is in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 25 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 26 ---PAGE BREAK--- 2017 City of Middleton Budget Fund Structure The City of Middleton funds are divided into two types: Governmental Fund Types and Proprietary Fund Types. Governmental Funds Most City functions are accounted for in the governmental fund group. The City has four types of governmental funds; the General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds. General Fund (100): The General Fund accounts for all financial activities funded by non‐specially designated and defined revenues, such as property and room taxes, permits and fees, non‐designated intergovernmental revenue, parking fees and fines and forfeitures. The General Fund accounts for expenses such as general government, public safety including police and emergency medical services, public works, parks, recreation and conservancy. Special Revenue Funds: This group of funds accounts for revenues and related disbursement activities having specific purposes, regulations and designations. The funds in this group include:  Tourism Fund (201): Primarily financed by room tax collections. 70% of room taxes are credited to Fund 201 with the remaining 30% credited to the General Fund.  Community Development Authority Fund (203): The Community Development Authority (CDA) is a component unit of the City of Middleton. The CDA is a legally separate organization from the rest of the government.  Library Trust Fund (204): Gifts and other library restricted donations are accounted for in this fund. In addition a library endowment and related transactions are recorded in Fund 204. Uses of Fund 204 proceeds are governed by the Library Board.  Subdividers Fund (206): Revenues and resulting expenses emanating from agreements between the City and developers are accounted for in this fund. Examples include street light deposits, engineering fees, street and traffic sign deposits, materials and compacting testing and development monitoring activities.  OPEB (Other Post‐Employment Benefits) Fund (207): Upon retirement an employee’s sick leave balance is converted to a monetary equivalent and accounted for in OPEB Special Revenue Fund 207. The retired employee may then use their retired balance to offset health related costs, such as health insurance premiums, until the balance is depleted. Activity for this fund is shown combined with the City’s General Fund for financial reporting purposes.  Police Special Revenue and Activities Fund (208): Revenues and related expenses from specially designated sources are accounted for in this fund. For example, Police grants, such as Shop with a Cop, Drug Training, and Bulletproof Vests are recorded in Fund 208. 27 ---PAGE BREAK--- 2017 City of Middleton Budget  EMS (Emergency Medical Service) Special Revenue and Activities Fund (209): Revenues and related expenses from specially designated sources restricted to EMS activities are recorded in this fund. One example is a patient tracking scanner grant.  Public Lands Special Revenue and Activities Fund (210): Revenues and related expenses from specially designated sources restricted to Public Lands activities are recorded in this fund. Examples include Arbor Day donations, memorial bench and tree donations, community garden revenue and dog park donations.  Senior Center Special Revenue and Activities Fund (211): Revenues and related expenses from specially designated sources restricted to Senior Center activities are recorded in this fund. Examples include Senior Center donations and the Dane County nutrition revenue.  Library Operations Fund (212): Revenues and related expenses from specially designated sources restricted to Library Operations activities are recorded in this fund. Major sources include an annual transfer from the General Fund to Fund 212 as well as Dane County facility and operational reimbursements.  Youth Center (214): Revenues and related expenses related to the operation of the Middleton Youth Center are recorded in this fund. Major sources of funding include an annual transfer from the City’s General Fund and contributions from the Middleton Cross Plains Area School District and Dane County. Debt Service Fund (300): Financial transactions related to the City’s general obligation bonds and notes are recorded in Fund 300. Specifically these include principal and interest payments as well as paying agent service fees. Capital Project Funds  Tax Increment Financing (District) #3 Fund (401): Tax Increment District #3 was initially established in 1993. The property tax increments resulting from development activities are recorded in Fund 401. Tax increment is defined as the amount of new taxes above the property taxes generated prior to development. The property taxes generated prior to development is referred to as the base property tax amount. Expenditures in Fund 401 generally include payments to developers as incentives for new development activity in the Tax Increment District or TID and other related disbursements. The Greenway Center area development, the Discovery Springs development and the Downtown rehabilitation are major projects occurring in this District.  Public Works Capital Construction Fund (412): The Department of Public Works is responsible for major capital construction in the City. This activity is segregated in Fund 412. Revenues have been from the annual sale of general obligation notes. Projects include road reconstruction and rejuvenation, sidewalk rehabilitation, traffic studies and other infrastructure activities. The proposed construction of a new Municipal Operation Center to replace the Public Works garage will be recorded in Fund 412. 28 ---PAGE BREAK--- 2017 City of Middleton Budget  Public Lands Capital Construction and Acquisition Fund (414): The Department of Public Lands is responsible for major capital park, conservancy, recreation and forestry activities. Specific projects include Pheasant Branch stream bank stabilization and boardwalk construction, Pheasant Branch Conservancy South Fork Trail construction, Graber Pond restoration, Wetland Mitigation sites, Lakeview Park improvements, emerald ash tree removal and replacement, aquatic center improvements and boat launch improvements. Revenues have been from the annual sale of general obligation notes.  Other Capital Projects and Acquisition Fund (416): This fund records capital financial transactions for other City departments. These include the Police Department vehicle replacements, the Emergency Medical Service defibrillator and monitor replacements, the Library radio frequency identification project, the Library self‐checkout project and bike and pedestrian facility improvements. Revenues have been from the annual sale of general obligation notes.  Tax Increment Financing (District) #5 Fund (501): Tax Increment Financing District #5 was created in 2009. Development activity is just beginning in this District. Similar to Fund 401, property tax increment resulting from development activities will be recorded in Fund 501. Tax increment is defined as the amount of new taxes above the property taxes generated prior to development. The property taxes generated prior to development is referred to as the base property tax amount. Expenditures in Fund 501 generally include payments to developers as incentives for new development activity in the Tax Increment District and other related disbursements. Proprietary Funds Proprietary Funds are used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector (enterprise funds). All assets, liabilities, equities, revenues, expenses and transfers relating to the government's business and quasi‐business activities ‐ where net income and capital maintenance are measured ‐ are accounted for through proprietary funds. Enterprise Funds: Enterprise funds are governmental accounting funds in which the services provided are financed and operated similar to those of a private business. User fees are established and revised to ensure that revenues are adequate to meet all necessary expenditures. Revenues in Enterprise Funds are restricted to the funds within which they reside.  Water Utility Fund (610): The City operates a water utility with seven deep wells with a total delivering capacity of 5,840 gallons per minute. All financial activities related to the water utility are recorded in Fund 610. The rates charges to utility customers are regulated and approved by the Public Service Commission of Wisconsin.  Sewer Utility Fund (620): The City contracts with the Madison Metropolitan Sewerage District, which was created in 1930. In 2012 the District served 340,000 Dane County customers in five cities, seven villages and 28 town/sanitary districts. The City bills Middleton customers and in turn pays the District for treatment costs. The City is responsible for transmission lines and related pump stations within the City limits. 29 ---PAGE BREAK--- 2017 City of Middleton Budget  Storm Water Utility Fund 630: The City operates a storm water utility, which was approved by Referendum in 2014 and implemented in 2015. Storm water utility fees are based on the total impervious surface on a property. Revenue is used to support the safe and healthy management of storm water. All financial activities related to the storm water utility are recorded in Fund 630.  Middleton Utility District (MUD) (640): The Middleton Utility District was created in 2015 to facilitate extension of water and sanitary sewer utility to the Community of Bishops Bay. The extension of these utilities facilitates long‐term growth for the northern growth area. The property owners in the Utility District pay a special tax to cover the City’s borrowing costs for construction of the water and sewer utility extensions.  Golf Course Fund (650): The City operates a 305 acre golf course, Pleasant View Golf Course overlooking the City, the City of Madison and Lake Mendota to the east. All revenues, such as greens fees, league and membership fees as well as related course expenses, such as food and beverage concessions and greens maintenance activities are recorded in Fund 650.  Airport Fund (660): The City of Middleton owns an airport located in the northwest section of the City. The operations of the Airport are performed by a private operator under the terms of a lease arrangement with the City. Revenues in Fund 660 include land lease rent, fuel fees, hangar fees and building lease. In 2016 former special Revenue Fund 205 Airport was reclassified to Airport Fund 660. Internal Service Funds Internal Service Funds are used to report activity that provides services or goods to other funds on a cost‐reimbursement basis. Risk Management Fund (710): The City of Middleton is establishing an internal service fund for insurance and risk management beginning in 2017. This fund will be used to record expenditures for the purchase of liability, workers compensation, property and related insurance as well as to report claims activity. Costs will be charged to other City funds based on an allocation of insurance premiums and claims costs. Trust and Agency Funds The City of Middleton is the fiscal agent for the Middleton Fire District. Fire District Fund (800): The Middleton Fire District provides comprehensive fire related services to the City of Middleton, the Town of Middleton, the Town of Westport and the Town of Springfield. Each entity contributes a pro rata population based contribution to the District. Over 100 volunteers provide the primary staffing resources to the District along with six full‐time, paid staff. All financial transactions for the District are recorded in Fund 800. 30 ---PAGE BREAK--- 2017 City of Middleton Budget GENERAL FUND 11,982,741 $ 20,680,335 $ 20,680,335 $ 11,982,741 $ 12,154,704 $ SPECIAL REVENUE FUNDS Tourism Fund 1,660,452 1,400,000 1,359,877 1,700,575 ‐ Library Operations Fund 118,988 2,051,237 2,040,856 129,369 ‐ Library Trust & Special Activities 278,465 30,000 50,000 258,465 ‐ Subdividers Fund 1,381,098 150,000 150,000 1,381,098 ‐ Impact Fees 769,962 250,000 150,000 869,962 ‐ Revolving Loan Fund 183,000 500 ‐ 183,500 ‐ Police Special Activities 23,236 2,500 8,000 17,736 ‐ EMS Special Activities 68,056 4,500 5,000 67,556 ‐ Public Lands Special Activities 1,000,000 300,000 300,000 1,000,000 ‐ Senior Center Special Activities 165,042 25,000 25,000 165,042 ‐ Youth Center ‐ 80,074 80,074 ‐ ‐ TOTAL 5,648,299 4,293,811 4,168,807 5,773,303 INT. SERVICE FUND: RISK MANAGEMENT ‐ 427,708 427,648 60 ‐ COMPONENT UNIT: CDA 3,077,056 25,100 78,500 3,023,656 ‐ CAPITAL PROJECT FUNDS Public Works Capital Projects ‐ 2,112,485 2,112,485 ‐ ‐ Public Lands Capital Projects 389,344 610,400 610,400 389,344 ‐ Other Capital Projects 653,932 1,292,045 1,292,045 653,932 ‐ TIF District #3 8,481,971 7,575,482 11,353,387 4,704,066 ‐ TIF District #5 (298,703) 882,583 715,312 (131,432) ‐ TOTAL 9,226,544 12,472,995 16,083,629 5,615,910 DEBT SERVICE FUND 27,678 4,720,666 4,720,666 27,678 4,437,499 ENTERPRISE FUNDS Water Utility 4,951,388 3,014,756 3,156,098 4,810,046 ‐ Sewer Utility 4,378,432 2,553,508 2,774,012 4,157,928 ‐ Storm Water Utility 407,580 270,000 225,000 452,580 ‐ Middleton Utility District (420,290) ‐ ‐ (420,290) ‐ Golf Course (5,047,097) 2,338,383 2,472,448 (5,181,162) ‐ Airport 34,045 125,174 109,556 49,663 ‐ TOTAL 4,304,058 8,301,821 8,737,114 3,868,765 ‐ TOTAL ALL FUNDS 34,266,376 $ 50,922,436 $ 54,896,699 $ 30,292,113 $ 16,592,203 $ 2017 APPROVED BUDGET SUMMARY: ALL FUNDS 2016 PROJECTED BALANCE 2017 REVENUES 2017 EXPENDITURES 2017 PROJECTED BALANCE 2016/2017 TAX LEVY 31 ---PAGE BREAK--- 2017 City of Middleton Budget General Fund 73% Debt Service 27% Property Tax Levy by Fund General Fund Debt Service 65% 0% 9% 4% 1% 7% 9% 1% 4% General Fund Revenues by Category Taxes Special Assessments Intergovernmental Revenue Licenses & Permits Fines & Forefeitures Public Charges for Services Special Fund Activity Miscellaneous Revenues Other Financing Sources 9% 44% 17% 7% 9% 4% 6% 4% General Fund Expenditures by Function General Government Public Safety Public Works Culture, Recreation & Educ. Conservation & Development Other General Fund Budgets Transfers Contigency 32 ---PAGE BREAK--- 2017 City of Middleton Budget General Fund Revenue Summary REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET PROJECTED BUDGET BUDGET BUDGET TAXES General Property Tax 16,002,815 $ 16,002,815 $ 16,386,134 $ 16,386,134 $ 12,079,704 $ 12,154,704 $ 12,154,704 $ Omitted Property ‐ 44,820 10,000 10,000 ‐ ‐ ‐ Fees In Lieu Of Taxes 44,100 44,100 44,100 44,100 44,100 44,100 44,100 Room Tax 407,183 563,080 577,000 600,000 620,000 630,000 630,000 Municipally Owned Utility 400,000 463,070 400,000 516,233 525,000 525,000 525,000 Interest On Delinquent Taxes 2,000 (1,441) 2,000 3,500 2,000 2,000 2,000 Total Taxes 16,856,098 $ 17,116,443 $ 17,419,234 $ 17,559,967 $ 13,270,804 $ 13,355,804 $ 13,355,804 $ SPECIAL ASSESSMENTS SA ‐ Street Improvements ‐ 12,674 29,000 29,000 ‐ ‐ ‐ SA ‐ Sidewalk & Curb 90,000 86,341 75,000 75,000 75,000 75,000 75,000 SA ‐ Interest ‐ (36) ‐ ‐ ‐ ‐ ‐ Total Special Assessment 90,000 $ 98,979 $ 104,000 $ 104,000 $ 75,000 $ 75,000 $ 75,000 $ INTERNGOVERNMENTAL REVENUE State Aids‐Shared Taxes 212,643 268,176 571,923 266,611 266,611 272,894 272,894 Expenditure Restraint Program 299,340 242,472 ‐ 305,312 ‐ ‐ ‐ State & Federal Aid ‐ Fire 103,000 98,491 98,491 107,919 100,000 100,000 100,000 Mcp School District ‐ Police 78,000 78,722 80,000 78,043 78,042 78,042 78,042 State Aid ‐ Computer Pmt 210,000 405,747 210,000 346,413 350,000 250,000 250,000 State Aids‐Roads 982,692 980,791 1,083,506 1,082,975 1,082,975 1,065,811 1,065,811 State & Federal Aid ‐ Recycling 55,250 55,316 55,250 52,345 52,345 52,345 52,345 County Aid ‐ Signals 9,500 10,682 9,500 20,072 10,000 10,000 10,000 County Aid ‐ Senior Citizens 44,176 47,981 49,219 49,219 51,000 51,000 51,000 Youth Center ‐ Dane County 8,700 8,650 ‐ ‐ ‐ ‐ ‐ Total Intergovernmental 2,003,301 $ 2,197,028 $ 2,157,889 $ 2,308,909 $ 1,990,973 $ 1,880,092 $ 1,880,092 $ LICENSES AND PERMITS Licenses ‐ Liquor 34,000 37,921 34,000 38,000 38,000 38,000 38,000 Licenses ‐ Operator 11,000 17,985 12,000 18,000 18,000 18,000 18,000 Licenses ‐ Cigarettes 500 600 500 600 600 600 600 Licenses ‐ Alarms 9,000 9,240 9,000 9,000 9,000 9,000 9,000 Licenses ‐ Bicycles ‐ ‐ ‐ ‐ ‐ ‐ ‐ Licenses ‐ Dogs 3,000 3,459 4,000 3,500 3,500 3,500 3,500 Permits ‐ Special Events 2,000 1,280 1,200 1,400 1,200 1,200 1,200 Permit ‐ Sidewalk & Solicitors ‐ 980 ‐ 1,600 1,000 1,000 1,000 Amplified Sound Permits ‐ 835 ‐ 860 800 800 800 Permits ‐ Building 160,000 293,246 264,222 346,801 270,000 295,000 295,000 Permits ‐ Electrical 35,000 71,402 67,343 91,487 70,000 70,000 70,000 Permits ‐ Plumbing 35,000 70,259 64,839 93,462 70,000 70,000 70,000 Erosion Control Permit 7,000 9,250 7,320 9,973 10,000 10,000 10,000 License ‐ Second Hand Dealer 400 150 100 350 350 350 350 Zoning 1,500 2,700 2,000 2,000 2,000 2,000 2,000 Permits ‐ Park Reservation 23,000 24,856 35,000 35,000 33,000 33,000 33,000 Cable Franchise Fee Revenue 200,000 257,791 175,000 257,500 272,500 272,500 272,500 Total Licenses & Permits 521,400 $ 801,954 $ 676,524 $ 909,533 $ 799,950 $ 824,950 $ 824,950 $ FINES & FOREFEITURES Fines & Forfeitures 180,000 148,091 200,000 150,000 150,000 150,000 150,000 Court Costs 75,000 90,312 75,000 85,000 85,000 85,000 85,000 Parking Fines 35,000 49,095 40,000 40,000 40,000 40,000 40,000 Total Fines & Forefeitures 290,000 $ 287,498 $ 315,000 $ 275,000 $ 275,000 $ 275,000 $ 275,000 $ PUBLIC CHARGES FOR SERVICES Clerk‐Treasurer Fee 13,000 17,550 13,000 17,500 15,000 15,000 15,000 Vehicle Registration Fees 850 2,003 2,250 500 500 500 500 Police Special Services ‐ 8 ‐ ‐ ‐ ‐ ‐ Police Department Fees 9,500 8,411 9,000 9,000 9,000 9,000 9,000 Ambulance Billing Revenue 792,000 880,188 920,749 884,000 884,000 932,329 932,329 Senior Citizen Program Revenue ‐ 835 2,000 2,000 2,000 2,000 2,000 Sr Center Trip Revenue 3,000 15,228 13,000 13,000 3,000 3,000 3,000 Sr. Center Classes Revenue 7,500 5,988 7,500 7,500 7,500 10,700 10,700 Senior Center Misc Revenue 4,000 6,403 4,000 4,000 4,000 4,000 4,000 2015 2016 2017 33 ---PAGE BREAK--- 2017 City of Middleton Budget General Fund Revenue Summary REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET PROJECTED BUDGET BUDGET BUDGET 2015 2016 2017 PUBLIC CHARGES FOR SERVICES Aquatic Program Revenue 83,000 60,578 60,000 58,000 58,000 58,000 58,000 Swimpool ‐ 24 ‐ ‐ ‐ ‐ ‐ Daily Aquatic Admissions 72,000 88,297 75,000 90,000 75,000 75,000 75,000 Aquatic Concession Revenue 35,000 30,774 31,248 33,000 31,248 31,248 31,248 Pool Reservations 1,000 ‐ ‐ ‐ ‐ ‐ ‐ Aquatic Memberships 44,000 36,545 38,000 38,000 38,000 38,000 38,000 Summer Recreation 64,000 47,730 50,836 41,500 41,500 47,500 47,500 Fall‐Winter‐Spring Recreation 40,000 28,533 10,000 40,000 40,000 47,000 47,000 Sponsorship & Fundraisers ‐ 1,200 ‐ 2,720 1,200 1,200 1,200 Hubbard Art Center Program Rev 30,000 39,499 24,854 55,000 47,982 47,982 47,982 Youth Center Donations 500 1,531 ‐ ‐ ‐ ‐ ‐ Mcpasd Yc Contribution 14,000 18,500 ‐ ‐ ‐ ‐ ‐ Administrative Review Fee ‐ ‐ ‐ 2,858 ‐ ‐ ‐ Engineering Review Fee ‐ ‐ ‐ 7,144 ‐ ‐ ‐ Plan Commission Charges 15,000 24,356 17,000 14,500 17,000 17,000 17,000 Public Works Charges ‐ 857 ‐ ‐ ‐ ‐ ‐ GIS Fees from Developers 3,000 3,000 3,500 3,500 ‐ ‐ ‐ Interlocking Ignition Device 500 850 500 500 500 500 500 Recycling Center Revenue ‐ 6,672 10,000 10,000 10,000 10,000 10,000 Total Public Charges 1,231,850 $ 1,325,559 $ 1,292,437 $ 1,334,222 $ 1,285,430 $ 1,349,959 $ 1,349,959 $ SPECIAL FUND ACTIVITY Administration‐Landfill 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Service Contract Cost Sharing 197,522 199,205 202,193 202,193 205,226 205,226 205,226 Administration‐Utilities 135,000 135,000 133,500 135,000 135,000 135,000 135,000 Administration‐Tif 3 District 1,676,530 1,676,530 1,576,530 1,576,530 1,476,530 1,476,530 1,476,530 Administraton‐Fire District 2,600 2,600 2,600 2,600 2,600 2,600 2,600 Total Special Activity 2,016,652 $ 2,018,335 $ 1,919,823 $ 1,921,323 $ 1,824,356 $ 1,824,356 $ 1,824,356 $ MISCELLANEOUS REVENUES Interest On Investments 40,000 81,711 40,000 100,000 100,000 100,000 100,000 Interest Deliquent Spec 500 18,878 500 500 500 500 500 Interest On Court Collections 700 2,286 417 300 300 300 300 Credit Card Rebate Program 35,000 39,710 25,945 40,000 40,000 40,000 40,000 Rent Of City Property 25,320 10,972 20,000 ‐ ‐ 20,000 20,000 Metro Contrib. Reimbursement ‐ 12,365 ‐ ‐ ‐ ‐ ‐ Erosion Contr. & Sw Reimburs 8,000 13,923 8,000 10,000 10,000 10,000 10,000 Pw Material Sales 2,000 2,137 2,000 2,000 1,500 1,500 1,500 Misc Revenue ‐ 4,361 7,000 1,500 1,000 1,000 1,000 Insurance Claim Settlement ‐ 1,000 ‐ ‐ ‐ ‐ ‐ Insurance Dividend ‐ (2,655) ‐ ‐ ‐ ‐ ‐ Polar Express Track Lease ‐ 20,000 20,000 ‐ ‐ ‐ ‐ MADC Payment 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Compensation For Loss/Damage ‐ 2,151 ‐ ‐ ‐ ‐ ‐ Annual Environmental Impact Fee 32,624 32,624 32,624 32,624 32,624 32,624 32,624 Zoning Permit Fees 13,000 27,425 18,000 26,000 20,000 25,000 25,000 Zoning Letter ‐ 440 ‐ 3,000 600 600 600 Sales Tax Remit Discount ‐ 63 ‐ ‐ ‐ ‐ ‐ Other Misc Revenue ‐ 19,011 ‐ 13,786 ‐ ‐ ‐ Total Miscellaneous 172,144 $ 301,401 $ 189,486 $ 244,710 $ 221,524 $ 246,524 $ 246,524 $ OTHER FINANCING SOURCES Prior Years Surplus Applied ‐ ‐ ‐ ‐ 48,000 48,000 48,000 Fund Balance Applied ‐ ‐ ‐ ‐ ‐ 736,932 800,650 ‐ $ ‐ $ ‐ $ ‐ $ 48,000 $ 784,932 $ 848,650 $ GENERAL FUND REVENUE TOTAL 23,181,445 $ 24,147,196 $ 24,074,393 $ 24,657,664 $ 19,791,037 $ 20,616,617 $ 20,680,335 $ 34 ---PAGE BREAK--- 2017 City of Middleton Budget General Fund Expenditure Summary REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET PROJECTED BUDGET BUDGET BUDGET GENERAL GOVERNMENT Common Council 5,976 $ 5,843 $ 6,078 $ 66,387 $ 69,386 $ 66,386 $ 66,386 $ Commissons & Committees 23,600 16,774 23,600 21,600 23,600 23,600 23,600 Municipal Court 96,610 100,286 111,235 108,252 109,611 109,593 110,608 Information Technology 667,286 674,971 685,855 702,399 714,345 717,571 721,768 City Administrator 180,711 171,723 180,230 182,080 179,798 179,729 181,919 Finance Department 627,997 663,223 645,679 700,085 679,605 679,309 687,729 Elections 27,164 20,501 118,285 92,510 44,999 44,999 44,999 Building & Grounds 148,316 154,274 149,850 148,549 60,600 60,600 60,600 Video Production 6,000 5,300 4,165 4,165 4,665 4,665 4,665 Total General Government 1,783,660 $ 1,812,895 $ 1,924,977 $ 2,026,027 $ 1,886,610 $ 1,886,453 $ 1,902,275 $ PUBLIC SAFETY Police Administration 711,901 724,358 744,864 755,934 781,717 772,942 780,795 Police Field Services 3,889,852 3,812,316 3,881,597 3,904,433 4,225,119 4,042,409 4,042,409 Communications Center 517,263 485,309 513,622 503,819 516,182 515,920 522,962 Emergency Preparedness 71,520 54,630 45,938 45,938 99,240 99,240 99,240 School Crossing Guards 19,311 13,164 14,062 14,062 14,062 14,062 14,062 Emergency Medical Service 1,536,724 1,473,359 1,636,472 1,678,659 1,766,410 1,766,410 1,770,484 Building Inspection 306,429 322,111 313,311 321,852 409,352 403,691 405,071 Community Services 82,038 87,733 84,759 83,616 89,735 85,047 89,026 Fire District Contribution 820,526 820,526 829,423 829,423 840,576 837,685 837,685 Public Fire Projection Charge 485,000 437,391 485,000 485,000 485,000 485,000 485,000 Total Public Safety 8,440,564 $ 8,230,896 $ 8,549,048 $ 8,622,736 $ 9,227,393 $ 9,022,406 $ 9,046,734 $ PUBLIC WORKS Engineering & Administration 782,373 728,557 781,166 743,666 856,601 856,130 871,010 Street Dept Labor & Supplies 650,667 678,105 685,954 685,954 795,523 725,388 733,261 Steet Cleaning 9,700 5,584 9,720 9,720 8,600 8,600 8,600 Fleet Maintenance/Machinery 341,156 272,263 317,278 317,278 343,804 343,498 345,682 City Garage 64,720 93,849 76,720 76,720 96,021 96,021 96,021 Snow & Ice Removal 92,000 111,473 89,000 89,000 82,500 82,500 82,500 Traffic Signals, Signs, & Markings 43,500 43,940 69,000 69,000 71,500 66,500 66,500 Street Lighting 128,700 128,555 131,700 131,700 135,700 135,700 135,700 Tree & Brush Removal 1,857 1,198 1,500 1,500 1,500 1,500 1,500 Sidewalk Maintenance 140,000 138,125 140,000 140,000 140,000 140,000 140,000 Storm Sewers 50,000 34,192 52,000 52,000 54,000 54,000 54,000 Water Resources 30,624 20,624 35,624 35,624 21,159 21,159 21,159 Landfill 55,000 55,380 80,000 80,000 116,330 116,330 116,330 Refuse Collection 502,000 487,701 510,000 510,000 522,000 522,000 522,000 Recycling 247,000 247,767 266,581 266,581 277,689 277,689 277,689 Total Public Works 3,139,297 $ 3,047,314 $ 3,246,243 $ 3,208,743 $ 3,522,926 $ 3,447,014 $ 3,471,951 $ CULTURE, RECREATION & EDUCATION Senior Center 445,825 457,637 452,723 448,431 470,020 467,193 475,485 Recreation Administration 158,112 159,792 208,658 214,712 215,646 215,489 222,956 Summer Recreation 62,333 52,986 53,188 47,200 51,188 51,188 51,188 Fall‐Winter‐Spring Recreation 42,084 42,194 93,269 37,657 36,457 36,457 36,457 Hubbard Activity Center 30,000 29,951 33,461 39,638 40,862 40,862 40,862 Aquatic Center 292,144 289,140 287,544 282,856 290,487 290,487 290,487 Youth Center 53,632 49,590 ‐ ‐ ‐ ‐ ‐ Transit 404,896 391,283 410,551 408,662 435,784 435,784 435,784 Total Culture, Recreation & Education 1,489,026 $ 1,472,572 $ 1,539,394 $ 1,479,156 $ 1,540,444 $ 1,537,460 $ 1,553,219 $ 2015 2016 2017 35 ---PAGE BREAK--- 2017 City of Middleton Budget General Fund Expenditure Summary REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET PROJECTED BUDGET BUDGET BUDGET 2015 2016 2017 CONSERVATION & DEVELOPMENT Planning Department 332,290 325,279 338,083 358,682 357,159 357,005 363,464 Land Conservancy 175,789 123,972 168,719 168,719 144,584 144,584 144,584 Forestry 162,613 161,125 231,292 231,292 235,161 235,092 242,274 Public Lands 902,432 816,000 977,166 977,166 1,106,255 1,034,658 1,042,137 Total Conservation & Development 1,573,124 $ 1,426,377 $ 1,715,260 $ 1,735,859 $ 1,843,158 $ 1,771,338 $ 1,792,458 $ OTHER GENERAL FUND BUDGETS Legal Counsel 212,060 202,998 227,000 241,000 226,000 226,000 226,000 Risk Management & Insurance 380,000 280,901 355,000 351,330 355,000 355,000 355,000 General Personnel Benefits 60,000 22,999 49,300 25,000 40,000 25,000 25,000 Non‐Departmental 27,555 83,470 86,450 64,936 56,450 56,450 56,450 Compensated Absences ‐ 186,529 ‐ ‐ ‐ 210,000 210,000 Miscellaneous 19,480 (8,345) 14,480 14,480 14,480 14,480 14,480 Total Other General Fund Budgets 699,095 $ 768,551 $ 732,230 $ 696,746 $ 691,930 $ 886,930 $ 886,930 $ TRANSFERS To Library Fund 212 1,144,792 1,144,792 1,241,444 1,241,444 1,241,444 1,205,029 1,225,670 To Debt Service Fund 300 4,363,261 4,363,261 3,566,319 3,566,319 ‐ ‐ ‐ To Youth Center Fund 214 ‐ ‐ 20,108 20,108 47,733 46,853 47,124 To Fund 412 PW Capital ‐ ‐ 751,107 751,107 ‐ ‐ ‐ To Fund 416 Other Capital ‐ ‐ 100,000 100,000 ‐ ‐ ‐ To Fund 207 OPEB ‐ ‐ ‐ ‐ ‐ ‐ ‐ To Other Funds 87,303 87,303 ‐ ‐ ‐ ‐ ‐ Total Transfers 5,595,356 $ 5,595,356 $ 5,678,978 $ 5,678,978 $ 1,289,177 $ 1,251,882 $ 1,272,794 $ CONTINGENCY Police Vehicle Damage 6,000 975 5,000 5,000 ‐ ‐ ‐ Public Works Vehicle Damage 6,000 ‐ 5,000 5,000 ‐ ‐ ‐ City Liability Claims 25,000 1,179 25,000 25,000 ‐ ‐ ‐ Fire Equipment Capital Reserve ‐ ‐ ‐ ‐ ‐ 126,932 190,650 Personnel Contingency ‐ ‐ ‐ ‐ 116,202 146,202 23,324 Emergency Contingency ‐ ‐ ‐ ‐ ‐ 400,000 400,000 General Contingency 373,363 ‐ 295,510 ‐ 250,000 140,000 140,000 Total Contingency 410,363 $ 2,154 $ 330,510 $ 35,000 $ 366,202 $ 813,134 $ 753,974 $ TOTAL EXPENDITURES 23,130,485 $ 22,356,114 $ 23,716,640 $ 23,483,245 $ 20,367,840 $ 20,616,617 $ 20,680,335 $ 36 ---PAGE BREAK--- 2017 City of Middleton Budget 2017 APPROVED DECISION ITEMS DETAIL Personnel DEPARTMENT/COST CENTER: All Personnel AMOUNT Comp Line item Account Number Department/Position Area Increase 100‐5151‐130 Information Technology On Call Pay 23,400 On Call Pay FICA 1,790 (Not an increase over existing staffing) WRS 1,610 Total 26,800 100‐5221‐112 Police Department: Salary 10,030 Part‐Time Records Clerk FICA 768 0.25 FTE Increase Total 10,798 $ 100‐5241‐110 Building Inspections: Salary 21,000 Part‐Time Facilities Maintenance FICA 1,607 0.50 FTE Offset (22,607) Total ‐ $ 100‐5311‐110 Public Works: Salary 10,800 Part‐Time LTE Mechanic FICA 827 0.38 FTE Increase Offset (8,500) Total 3,127 $ 100‐5329‐110 Public Works: Salary 72,846 Operations Manager FICA 5,573 1.0 FTE Increase WRS 4,954 Health 14,151 Dental 2,392 Total 99,916 $ 100‐5330‐110 Recreation: Salary 11,216 Recreation Coordinator FICA 858 0.25 FTE Increase WRS 763 Total 12,837 $ 100‐5516‐111 Senior Center: Salary 3,000 Senior Center Evening Attendant FICA 230 0.15 FTE Increase Total 3,230 $ 100‐5520‐120 Public Lands Salary 11,694 LTE Help FICA 895 0.6 FTE Increase Total 12,589 100‐5631‐111 Planning: Salary 6,000 Planning Intern FICA 460 0.14 FTE Increase WRS 816 Total 7,276 $ Description / Justification Increase hours for part‐time Records Clerks from 20 hours per week to 30 hours per week. This request is to assist with a steady increase in calls for service and a corresponding increase in police records. The request for a Part‐Time Facilities Maintenance Worker is part of the restructuring of the Building Inspection Department. An offset is listed in this decision item because the total for this position is offset by the spread of duties to other positions as well as the vacancy in the Building Facilities Manager position. Fill the vacant Operations Manager position to allow for support in the areas of safety training, drug and alcohol testing, hearing testing, management of street crew and mechanic division, and assistance with citizen inquiries. Add a Part‐Time LTE Mechanic with the goal of hiring a student mechanic (possibly from MATC) who could gain work experience and assist with work such as tire changes, oil changes and other smaller projects. This proposal would allow for about 15 hours per week. Part of the Public Works Department LTE dollars are planned to be allocated to this account to help offset the cost of this proposal. Increase hours for Recreation Coordinator, Greg Lamping from 30 hours per week to full time. The current FTE is 0.75, the proposed FTE is 1.0. Create an additional account for on call pay for the purposes of providing 24/7 coverage for IT emergencies. This includes 24/7 coverage for Police and EMS. Increase hours for Planning Intern to move to 10 hours per week throughout the year and 40 hours per week for 12 weeks in the summer to help offset an expanding workload. This proposal would allow for 880 hours annually. Addition of a Senior Center Building Attendant to assist with evening programming offerings for the Senior Center and Hubbard Activity Center. This proposal would allow for 8 hours per week. Add two Limited Term Employees (LTEs) for Public Lands at a total of 0.60 Full‐Time Equivalent (FTE). Maintenance increases raning from snow removal to mowing and weeding necessitate this need. 37 ---PAGE BREAK--- 2017 City of Middleton Budget 2017 APPROVED DECISION ITEMS DETAIL Personnel DEPARTMENT/COST CENTER: All Personnel AMOUNT Comp Line item Account Number Department/Position Area Increase Description / Justification 212‐5511‐110 Library: Salary 1,007 Library Assistant III Longevity 20 0 FTE Increase FICA 79 WRS 70 Total 1,176 $ 214‐5100‐110 Youth Center: Salary 4,951 Youth Center Coordinator FICA 495 0 FTE Increase WRS 500 Total 5,946 $ 214‐5100‐110 Youth Center: Salary 5,442 Youth Center Assistant FICA 331 0 FTE Increase WRS 373 Total 6,146 $ TOTAL 189,841 Increase salary for Youth Center Coordinator, Gabrielle Hinahara to the minimum of grade. The current salary is 96% below the minimum for Grade 5. Increase salary for Youth Center Assistant, John Hunter to the minimum of grade. The current salary is 97% below the minimum for Grade 2. Reclassify LAIII position doing professional‐level work of Librarian I (Acquisitions/OLL/Fund Mgmt/Programming) 38 ---PAGE BREAK--- 2017 City of Middleton Budget COMMON COUNCIL REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5111‐110 SALARIES‐FULL‐TIME 60,960 60,480 60,960 35,280 60,480 60,480 60,480 100‐5111‐115 ELECTED OFFICIALS WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5111‐180 COMMON COUNCIL ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 60,960 60,480 60,960 35,280 60,480 60,480 60,480 PERSONNEL BENEFITS 100‐5111‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5111‐192 RETIREMENT 1,109 1,109 1,116 554 979 979 979 100‐5111‐193 FICA 4,663 4,627 4,662 2,699 4,627 4,627 4,627 TOTAL 5,772 5,736 5,778 3,253 5,606 5,606 5,606 OPERATING EXPENSES 100‐5111‐210 OFFICE SUPPLIES 6 ‐ ‐ ‐ ‐ ‐ ‐ 100‐5111‐440 TRAINING & DEVELOPMENT 94 ‐ 150 ‐ 150 150 150 100‐5111‐490 OTHER OPERATING EXPENSES 104 107 150 110 3,150 150 150 TOTAL 204 107 300 110 3,300 300 300 TOTAL COMMON COUNCIL 66,936 66,323 67,038 38,643 69,386 66,386 66,386 2015 2016 2017 39 ---PAGE BREAK--- 2017 City of Middleton Budget COMMISSIONS/COMMITTEES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATING EXPENSES 100‐5112‐990 POLICE COMMISSION 5,000 2,298 5,000 3,851 5,000 5,000 5,000 100‐5113‐990 LANDMARKS COMMISSION 350 ‐ 350 8 350 350 350 100‐5113‐991 HISTORICAL SOCIETY GRANT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5113‐992 ART COMMITTEE EXPENSES 5,000 2,303 5,000 3,668 5,000 5,000 5,000 100‐5115‐990 BOARD OF REVIEW ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5116‐990 SUSTAINABILITY COMMITTEE 13,250 12,173 13,250 1,930 13,250 13,250 13,250 TOTAL 23,600 16,774 23,600 9,457 23,600 23,600 23,600 TOTAL COMMISSIONS/COMMITTEES 23,600 16,774 23,600 9,457 23,600 23,600 23,600 2015 2016 2017 40 ---PAGE BREAK--- 2017 City of Middleton Budget MUNICIPAL COURT REVENUE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET FINES & FOREFEITURES 100‐4511‐00 FINES & FORFEITURES 180,000 148,091 200,000 83,615 150,000 150,000 150,000 100‐4512‐00 COURT COSTS 75,000 90,312 75,000 45,489 85,000 85,000 85,000 100‐4513‐00 PARKING FINES 35,000 49,095 40,000 25,870 40,000 40,000 40,000 TOTAL 290,000 287,498 315,000 154,974 275,000 275,000 275,000 PUBLIC CHARGES FOR SERVICES 100‐4689‐00 INTERLOCKING IGNITION DEVICE 500 850 500 348 500 500 500 500 850 500 348 500 500 500 TOTAL MUNICIPAL COURT REVENUE 290,500 288,348 315,500 155,322 275,500 275,500 275,500 2015 2016 2017 41 ---PAGE BREAK--- 2017 City of Middleton Budget MUNICIPAL COURT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5121‐110 SALARIES‐FULL‐TIME 42,940 43,110 44,510 24,979 44,509 44,509 45,177 100‐5121‐111 PART‐TIME PERM. 21,103 16,557 21,103 491 21,103 21,103 21,302 100‐5121‐115 ELECTED OFFICIALS WAGES ‐ 14,400 14,400 8,400 14,400 14,400 14,400 100‐5121‐117 OVERTIME 2,000 ‐ ‐ ‐ ‐ ‐ ‐ 100‐5121‐122 SHIFT DIFFERENTIAL WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5121‐128 FLSA WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5121‐135 LONGEVITY 859 859 1,500 ‐ 1,335 1,335 1,355 TOTAL 66,902 74,925 81,513 33,869 81,347 81,347 82,234 PERSONNEL BENEFITS 100‐5121‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5121‐192 RETIREMENT 4,549 4,459 5,177 2,126 4,997 4,997 5,057 100‐5121‐193 FICA 5,118 5,447 6,000 2,428 5,622 5,622 5,690 100‐5121‐194 HEALTH INSURANCE 5,951 5,794 5,912 2,895 5,798 5,798 5,798 100‐5121‐195 DENTAL INSURANCE 590 540 589 344 608 590 590 100‐5121‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 16,208 16,241 17,678 7,793 17,025 17,007 17,135 OPERATING EXPENSES 100‐5121‐200 WITNESS FEES & INTERPRETOR FEE 650 640 1,000 104 1,000 1,000 1,000 100‐5121‐250 POSTAGE 3,000 1,424 3,000 1,396 3,000 3,000 3,000 100‐5121‐317 COURTROOM SECURITY PAYMT 2,500 823 1,000 ‐ 1,000 1,000 1,000 100‐5121‐440 TRAINING & DEVELOPMENT 2,100 1,996 1,851 1,397 2,101 2,101 2,101 100‐5121‐460 IID CHARGE REIMBURSEMENT 750 850 750 348 750 750 750 100‐5121‐480 PEER COURT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5121‐490 OTHER OPERATING EXPENSES 4,500 3,388 4,443 1,864 3,388 3,388 3,388 100‐5121‐495 RETURN OF DEPOSITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 13,500 9,120 12,044 5,109 11,239 11,239 11,239 TOTAL MUNICIPAL COURT 96,610 100,286 111,235 46,771 109,611 109,593 110,608 2015 2016 2017 42 ---PAGE BREAK--- 2017 City of Middleton Budget INFORMATION TECHNOLOGY REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5151‐110 SALARIES‐FULL‐TIME 202,175 202,944 206,877 115,284 206,878 206,878 210,382 100‐5151‐117 OVERTIME 2,861 462 2,860 969 2,680 2,680 2,720 100‐5151‐130 ON CALL PAY ‐ ‐ ‐ ‐ 23,400 23,400 23,400 100‐5151‐135 LONGEVITY 6,720 6,720 6,862 ‐ 7,403 7,403 7,526 TOTAL 211,756 210,126 216,599 116,253 240,361 240,361 244,028 PERSONNEL BENEFITS 100‐5151‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5151‐192 RETIREMENT 14,205 15,820 14,107 7,463 14,753 16,363 16,612 100‐5151‐193 FICA 15,980 15,694 16,352 8,564 16,598 18,388 18,669 100‐5151‐194 HEALTH INSURANCE 43,010 41,983 41,830 21,619 42,453 42,453 42,453 100‐5151‐195 DENTAL INSURANCE 6,965 5,337 6,307 3,396 5,998 5,824 5,824 100‐5151‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 80,160 78,834 78,596 41,041 79,802 83,028 83,558 OPERATING EXPENSES 100‐5151‐210 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5151‐220 EQUIPMENT 181,865 192,903 181,865 136,998 180,620 180,620 180,620 100‐5151‐260 INTERNET 42,655 46,157 33,555 28,841 38,000 38,000 38,000 100‐5151‐270 MPSI EXPENDITURES 149,850 145,996 149,240 155,861 161,562 161,562 161,562 100‐5151‐280 COMMUNICATION ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5151‐320 CONTRACT EMPLOYEE ‐ ‐ 25,000 8,820 13,000 13,000 13,000 100‐5151‐440 TRAINING 1,000 954 1,000 427 1,000 1,000 1,000 TOTAL 375,370 386,010 390,660 330,947 394,182 394,182 394,182 TOTAL INFORMATION TECHNOLOGY 667,286 674,971 685,855 488,241 714,345 717,571 721,768 2015 2016 2017 43 ---PAGE BREAK--- 2017 City of Middleton Budget CITY ADMINISTRATOR REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5120‐110 SALARIES‐FULL‐TIME 119,324 119,764 120,892 67,897 120,892 120,892 122,705 100‐5120‐111 INTERN 10,506 6,146 10,000 4,091 10,000 10,000 10,000 100‐5120‐118 WAGE REIMBURSEMENTS ‐ ‐ (1,850) ‐ ‐ ‐ ‐ 100‐5120‐135 LONGEVITY 4,773 4,773 4,836 ‐ 6,045 6,045 6,136 TOTAL 134,603 130,682 133,878 71,988 136,937 136,937 138,841 PERSONNEL BENEFITS 100‐5120‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5120‐192 RETIREMENT 9,153 9,288 9,153 4,314 8,632 8,632 8,761 100‐5120‐193 FICA 10,297 9,313 10,384 5,242 10,476 10,476 10,633 100‐5120‐194 HEALTH INSURANCE 14,336 13,994 13,943 7,206 14,151 14,151 14,151 100‐5120‐195 DENTAL INSURANCE 2,322 2,128 2,322 1,354 2,392 2,323 2,323 100‐5120‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 36,108 34,724 35,802 18,116 35,651 35,582 35,868 OPERATING EXPENSES 100‐5120‐280 COMMUNICATION ‐ ‐ 550 ‐ 550 550 550 100‐5120‐440 TRAINING & DEVELOPMENT 2,000 2,076 2,000 1,217 2,000 2,000 2,000 100‐5120‐450 EMPLOYEE PROGRAMS 1,500 1,281 1,000 766 1,000 1,000 1,000 100‐5120‐490 OTHER OPERATING EXPENSES 6,500 2,960 7,000 1,476 3,660 3,660 3,660 TOTAL 10,000 6,317 10,550 3,459 7,210 7,210 7,210 TOTAL CITY ADMINISTRATOR 180,711 171,723 180,230 93,563 179,798 179,729 181,919 2015 2016 2017 44 ---PAGE BREAK--- 2017 City of Middleton Budget FINANCE DEPARTMENT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5141‐110 SALARIES‐FULL‐TIME 355,257 364,337 361,807 221,343 368,045 368,045 374,812 100‐5141‐112 PART‐TIME‐NON‐PERM. 30,763 21,785 32,763 18,644 32,998 32,998 33,463 100‐5141‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐135 LONGEVITY 8,815 8,161 8,815 449 7,723 7,723 7,876 100‐5141‐145 UNEMPLOYMENT PAYMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐198 VACANT POSITION(S) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐197 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 394,835 394,284 403,385 240,436 408,766 408,766 416,151 PERSONNEL BENEFITS 100‐5141‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐192 RETIREMENT 26,819 29,754 26,309 14,367 25,510 25,510 25,980 100‐5141‐193 FICA 30,171 28,898 29,260 17,568 31,270 31,270 31,835 100‐5141‐194 HEALTH INSURANCE 57,344 47,801 48,677 27,762 62,402 62,402 62,402 100‐5141‐195 DENTAL INSURANCE 8,145 6,925 7,556 5,181 10,174 9,878 9,878 100‐5141‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 122,479 113,378 111,802 64,877 129,356 129,060 130,095 OPERATING EXPENSES 100‐5141‐210 OFFICE SUPPLIES 3,000 2,325 2,659 1,155 2,500 2,500 2,500 100‐5141‐250 POSTAGE 3,569 7,662 6,000 358 6,000 6,000 6,000 100‐5141‐260 ADVERTISING & PRINTING 6,000 2,739 4,000 3,104 4,000 4,000 4,000 100‐5141‐280 COMMUNICATIONS 9,531 10,136 8,833 4,942 10,333 10,333 10,333 100‐5141‐310 OUTSIDE SERVICES ‐ 45 7,000 158 750 750 750 100‐5141‐410 EQUIPMENT MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐440 TRAINING & DEVELOPMENT 1,000 4,680 6,000 2,847 6,000 6,000 6,000 100‐5141‐480 DATA PROCESSING 35,000 54,472 40,000 22,685 52,000 52,000 52,000 100‐5141‐490 OTHER OPERATING EXPENSES 6,203 9,197 5,000 477 7,500 7,500 7,500 100‐5141‐704 SALES TAX ‐ PD. ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5141‐800 OFFICE EQUIPMENT ‐ 119 ‐ ‐ ‐ ‐ ‐ 100‐5141‐810 OTHER EQUIPMENT ‐ ‐ 1,000 ‐ ‐ ‐ ‐ 100‐5157‐990 AUDIT 46,380 62,880 50,000 42,225 52,400 52,400 52,400 TOTAL 110,683 154,256 130,492 77,953 141,483 141,483 141,483 TOTAL FINANCE DEPARTMENT 627,997 661,918 645,679 383,265 679,605 679,309 687,729 2015 2016 2017 45 ---PAGE BREAK--- 2017 City of Middleton Budget ELECTIONS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5143‐116 ELECTION WORKERS 20,000 15,828 80,000 19,182 23,000 23,000 23,000 TOTAL 20,000 15,828 80,000 19,182 23,000 23,000 23,000 OPERATING EXPENSES 100‐5143‐220 SUPPLIES & MATERIALS 2,000 807 13,047 2,883 6,000 6,000 6,000 100‐5143‐250 POSTAGE 300 1,384 9,300 26 3,000 3,000 3,000 100‐5143‐260 ADVERTISING & PRINTING 1,500 253 2,910 1,474 2,200 2,200 2,200 100‐5143‐440 TRAINING & DEVELOPMENT 600 510 5,264 1,155 3,800 3,800 3,800 100‐5143‐490 OTHER OPERATING EXPENSES 2,764 1,720 7,764 3,129 7,000 7,000 7,000 TOTAL 7,164 4,673 38,285 8,666 21,999 21,999 21,999 TOTAL ELECTIONS 27,164 20,501 118,285 27,848 44,999 44,999 44,999 2015 2016 2017 46 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING & GROUNDS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5160‐110 SALARIES‐FULL‐TIME 61,002 61,237 62,570 32,560 ‐ ‐ ‐ 100‐5160‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐135 LONGEVITY 3,660 3,660 3,755 2,454 ‐ ‐ ‐ TOTAL 64,662 64,897 66,325 35,015 ‐ ‐ ‐ PERSONNEL BENEFITS 100‐5160‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐192 RETIREMENT 4,397 4,879 4,378 2,141 ‐ ‐ ‐ 100‐5160‐193 FICA 4,947 4,861 5,074 2,613 ‐ ‐ ‐ 100‐5160‐194 HEALTH INSURANCE 14,336 13,994 13,943 6,167 ‐ ‐ ‐ 100‐5160‐195 DENTAL INSURANCE 1,179 1,080 1,180 763 ‐ ‐ ‐ 100‐5160‐197 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 24,859 24,815 24,575 11,684 ‐ ‐ ‐ OPERATING EXPENSES 100‐5160‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐310 OUTSIDE SERVICES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐410 EQUIPMENT MAINTENANCE 200 ‐ ‐ ‐ ‐ ‐ ‐ 100‐5160‐440 TRAINING & DEVELOPMENT ‐ ‐ 250 ‐ ‐ ‐ ‐ 100‐5160‐490 OTHER OPERATING EXPENSES 415 ‐ 100 ‐ ‐ ‐ ‐ 100‐5160‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5310‐220 SUPPLIES & MATERIALS 3,100 1,282 3,100 1,341 3,100 3,100 3,100 100‐5310‐310 OUTSIDE SERVICES 12,580 13,080 12,500 5,463 13,500 13,500 13,500 100‐5310‐410 EQUIPMENT MAINTENANCE 4,500 14,244 7,000 4,674 7,000 7,000 7,000 100‐5310‐440 TRAINING & DEVELOPMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5310‐470 UTILITIES 38,000 35,934 36,000 16,754 37,000 37,000 37,000 100‐5310‐490 OTHER OPERATING EXPENSES ‐ 22 ‐ ‐ ‐ ‐ ‐ TOTAL 58,795 64,562 58,950 28,232 60,600 60,600 60,600 TOTAL BUILDING & GROUNDS 148,316 154,274 149,850 74,930 60,600 60,600 60,600 2015 2016 2017 47 ---PAGE BREAK--- 2017 City of Middleton Budget VIDEO PRODUCTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATING EXPENSES 100‐5537‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5537‐310 OUTSIDE SERVICES 6,000 5,300 4,165 2,250 4,665 4,665 4,665 100‐5537‐990 CATV EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 6,000 5,300 4,165 2,250 4,665 4,665 4,665 TOTAL VIDEO PRODUCTION 6,000 5,300 4,165 2,250 4,665 4,665 4,665 2015 2016 2017 48 ---PAGE BREAK--- 2017 City of Middleton Budget POLICE DEPARTMENT REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 100‐4343‐00 MCP SCHOOL DISTRICT ‐ POLICE 78,000 78,722 80,000 78,043 78,042 78,042 78,042 TOTAL 78,000 78,722 80,000 78,043 78,042 78,042 78,042 PUBLIC CHARGES FOR SERVICES 100‐4620‐00 VEHICLE REGISTRATION FEES 850 2,003 2,250 415 500 500 500 100‐4621‐00 POLICE SPECIAL SERVICES ‐ 8 ‐ 7 ‐ ‐ ‐ 100‐4622‐00 POLICE DEPARTMENT FEES 9,500 8,411 9,000 6,646 9,000 9,000 9,000 TOTAL 10,350 10,422 11,250 7,068 9,500 9,500 9,500 TOTAL POLICE DEPARTMENT REVENUES 88,350 89,144 91,250 85,110 87,542 87,542 87,542 2015 2016 2017 49 ---PAGE BREAK--- 2017 City of Middleton Budget POLICE DEPARTMENT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET POLICE ADMINISTRATION WAGES 100‐5211‐110 SALARIES‐FULL‐TIME 397,738 398,537 414,365 226,574 407,488 407,488 413,600 100‐5211‐112 PART‐TIME‐NON‐PERM. 15,000 14,376 20,161 9,879 30,192 30,192 30,593 100‐5211‐117 OVERTIME 500 211 500 158 500 500 508 100‐5211‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐122 SHIFT DIFFERENTIAL WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐128 FLSA WAGES 100 55 63 29 63 63 63 100‐5211‐135 LONGEVITY 16,194 16,222 18,010 ‐ 18,855 18,855 19,289 TOTAL 429,532 429,401 453,099 236,639 457,098 457,098 464,053 PERSONNEL BENEFITS 100‐5211‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐192 RETIREMENT 23,785 27,919 23,326 12,470 25,683 25,683 26,068 100‐5211‐193 FICA 32,852 30,876 34,619 17,784 34,963 34,963 35,476 100‐5211‐194 HEALTH INSURANCE 57,344 63,247 57,344 31,717 76,553 76,553 76,553 100‐5211‐195 DENTAL INSURANCE 9,188 9,195 11,510 5,359 9,467 9,192 9,192 100‐5211‐197 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 123,169 131,236 126,799 67,330 146,666 146,391 147,289 OPERATING EXPENSES 100‐5211‐210 OFFICE SUPPLIES 16,300 19,972 16,300 9,019 16,300 16,300 16,300 100‐5211‐240 COMPUTER SOFTWARE & SUPPORT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐270 TELEPHONE ‐ ‐ ‐ 172 ‐ ‐ ‐ 100‐5211‐290 UNIFORMS & EQUIPMENT 1,300 1,124 1,300 1,135 1,300 1,300 1,300 100‐5211‐340 BUILDINGS & GROUNDS MAINT 70,000 70,332 76,476 44,425 77,623 77,623 77,623 100‐5211‐345 SPECIAL BLDG MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5211‐470 UTILITIES 66,200 67,232 65,920 30,625 77,770 69,270 69,270 100‐5211‐480 PARKING TICKETS REDLINES 1,000 670 570 385 570 570 570 100‐5211‐490 OTHER OPERATING EXPENSES 4,400 4,390 4,400 2,276 4,390 4,390 4,390 100‐5211‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 159,200 163,720 164,966 88,037 177,953 169,453 169,453 TOTAL POLICE ADMINISTRATION 711,901 724,358 744,864 392,006 781,717 772,942 780,795 2015 2016 2017 50 ---PAGE BREAK--- 2017 City of Middleton Budget POLICE DEPARTMENT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 POLICE FIELD SERVICES WAGES 100‐5212‐110 SALARIES‐FULL‐TIME 2,402,832 2,392,469 2,471,345 1,328,687 2,696,981 2,577,153 2,577,153 100‐5212‐117 OVERTIME 236,066 257,239 236,066 132,133 236,066 236,066 236,066 100‐5212‐118 WAGE REIMBURSEMENTS (16,000) (19,811) (22,836) (19,430) (22,836) (22,836) (22,836) 100‐5212‐122 SHIFT DIFFERENTIAL WAGES 37,421 30,261 47,994 16,153 52,874 47,994 47,994 100‐5212‐124 ASST SHIFT COMMANDER WAGES 345 142 345 263 345 345 345 100‐5212‐126 FIELD TRAINING WAGES 625 2,438 625 30 625 326 326 100‐5212‐128 FLSA WAGES 1,200 702 727 30 727 727 727 100‐5212‐135 LONGEVITY 61,137 68,470 64,929 ‐ 70,619 70,619 70,619 100‐5212‐145 UNEMPLOYMENT WAGES ‐ ‐ ‐ 2,191 ‐ ‐ ‐ TOTAL 2,723,626 2,731,910 2,799,195 1,460,057 3,035,401 2,910,394 2,910,394 PERSONNEL BENEFITS 100‐5212‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5212‐192 RETIREMENT 263,984 289,777 262,311 139,191 324,396 311,455 311,455 100‐5212‐193 FICA 209,707 208,110 211,452 109,243 229,781 220,614 220,614 100‐5212‐194 HEALTH INSURANCE 413,310 348,120 365,434 187,417 382,765 354,463 354,463 100‐5212‐195 DENTAL INSURANCE 64,925 46,885 52,073 30,654 56,644 49,351 49,351 100‐5212‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 951,926 892,892 891,270 466,505 993,586 935,883 935,883 OPERATING EXPENSES 100‐5212‐220 FIELD SUPPLIES 17,000 17,278 16,847 8,683 16,847 16,847 16,847 100‐5212‐240 COMPUTER SOFTWARE & SUPPORT 1,500 1,650 1,650 ‐ 1,650 1,650 1,650 100‐5212‐290 UNIFORMS & EQUIPMENT 21,500 21,513 21,500 9,564 21,500 21,500 21,500 100‐5212‐340 BUILDINGS & GROUNDS MAINT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5212‐410 VEHICLE OPERATION 126,300 95,004 103,187 18,201 103,187 103,187 103,187 100‐5212‐440 TUITION REIMBURSEMENT ‐ (321) ‐ ‐ ‐ ‐ ‐ 100‐5212‐450 OTHER TRAINING 33,000 36,849 33,000 25,313 38,000 38,000 38,000 100‐5212‐470 UTILITIES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5212‐490 OTHER OPERATING EXPENSES 15,000 14,992 14,948 5,097 14,948 14,948 14,948 100‐5212‐510 GARAGE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5215‐450 OTHER TRAINING ‐ 550 ‐ 212 ‐ ‐ ‐ 100‐5216‐990 SPECIAL PROJECTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5212‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 214,300 187,515 191,132 67,071 196,132 196,132 196,132 TOTAL POLICE FIELD SERVICES 3,889,852 3,812,316 3,881,597 1,993,633 4,225,119 4,042,409 4,042,409 51 ---PAGE BREAK--- 2017 City of Middleton Budget POLICE DEPARTMENT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 COMMUNICATIONS CENTER WAGES 100‐5256‐110 SALARIES‐FULL‐TIME 290,206 287,767 297,733 167,102 297,732 297,732 303,215 100‐5256‐112 PART‐TIME‐NON‐PERM. 10,403 2,345 10,820 7,640 10,820 10,820 10,820 100‐5256‐117 OVERTIME 34,381 34,457 34,381 15,197 34,381 34,381 34,897 100‐5256‐118 WAGE REIMBURSEMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐122 SHIFT DIFFERENTIAL WAGES 4,039 3,813 4,039 2,134 4,039 4,039 4,039 100‐5256‐126 FIELD TRAINING WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐128 FLSA WAGES 545 751 545 408 545 545 545 100‐5256‐135 LONGEVITY 7,807 7,833 9,139 ‐ 9,612 9,612 9,766 TOTAL 347,381 336,967 356,657 192,481 357,129 357,129 363,282 PERSONNEL BENEFITS 100‐5256‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐192 RETIREMENT 23,408 24,873 22,901 11,636 23,973 23,973 24,391 100‐5256‐193 FICA 26,334 25,178 26,545 14,236 26,970 26,970 27,441 100‐5256‐194 HEALTH INSURANCE 69,246 52,057 60,861 30,295 59,847 59,847 59,847 100‐5256‐195 DENTAL INSURANCE 9,878 8,005 8,735 5,094 8,998 8,736 8,736 100‐5256‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 128,866 110,113 119,042 61,261 119,788 119,526 120,415 OPERATING EXPENSES 100‐5256‐210 SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐270 TELEPHONE 25,500 25,723 25,500 12,384 25,500 25,500 25,500 100‐5256‐290 UNIFORMS & EQUIPMENT 1,266 2,182 1,265 812 1,265 1,265 1,265 100‐5256‐310 COMPUTER SERVICES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5256‐410 EQUIPMENT MAINTENANCE 11,750 8,510 8,679 2,465 10,000 10,000 10,000 100‐5256‐440 TRAINING & DEVELOPMENT 2,500 1,815 2,479 18 2,500 2,500 2,500 100‐5256‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 41,016 38,229 37,923 15,679 39,265 39,265 39,265 TOTAL COMMUNICATIONS CENTER 517,263 485,309 513,622 269,421 516,182 515,920 522,962 52 ---PAGE BREAK--- 2017 City of Middleton Budget POLICE DEPARTMENT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 EMERGENCY PREPAREDNESS OPERATING EXPENSES 100‐5250‐410 EQUIPMENT MAINTENANCE 12,500 8,359 12,500 6,550 12,500 12,500 12,500 100‐5250‐850 EMERG. PREP DANE COMMUN FEE 59,020 46,270 33,438 1,513 86,740 86,740 86,740 100‐5250‐990 EMERGENCY PREPAREDNESS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 71,520 54,630 45,938 8,063 99,240 99,240 99,240 TOTAL EMERGENCY PREPAREDNESS 71,520 54,630 45,938 8,063 99,240 99,240 99,240 SCHOOL CROSSING GUARDS WAGES 100‐5218‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ PERSONNEL BENEFITS ‐ ‐ 100‐5218‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES ‐ ‐ 100‐5218‐220 EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5218‐475 SCHOOL PATROL REIMBURSEMT 19,311 13,164 14,062 14,217 14,062 14,062 14,062 100‐5218‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 19,311 13,164 14,062 14,217 14,062 14,062 14,062 TOTAL SCHOOL CROSSING GUARDS 19,311 13,164 14,062 14,217 14,062 14,062 14,062 TOTAL POLICE DEPARTMENT 5,209,847 5,089,776 5,200,083 2,677,340 5,636,320 5,444,573 5,459,468 53 ---PAGE BREAK--- 2017 City of Middleton Budget EMS REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET PUBLIC CHARGES FOR SERVICES 100‐4623‐00 AMBULANCE SERVICE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐4624‐01 AMBULANCE BILLING REVENUE 792,000 880,188 920,749 223,073 884,000 932,329 932,329 TOTAL 792,000 880,188 920,749 223,073 884,000 932,329 932,329 SPECIAL FUND ACTIVITY 100‐4735‐00 SERVICE CONTRACT COST SHARING 197,522 199,205 202,193 ‐ 205,226 205,226 205,226 TOTAL 197,522 199,205 202,193 ‐ 205,226 205,226 205,226 TOTAL EMS REVENUES 989,522 1,079,393 1,122,942 223,073 1,089,226 1,137,555 1,137,555 2015 2016 2017 54 ---PAGE BREAK--- 2017 City of Middleton Budget EMERGENCY MEDICAL SERVICE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5230‐110 SALARIES‐FULL‐TIME 81,215 81,516 82,793 45,950 82,798 82,798 86,041 100‐5230‐117 OVERTIME 86,135 40,973 99,846 36,118 110,400 110,400 110,400 100‐5230‐118 WAGE REIMBURSEMENT ‐ (7,080) ‐ ‐ ‐ ‐ ‐ 100‐5230‐130 EMT WAGES 750,867 743,041 835,857 437,154 860,400 860,400 860,400 100‐5230‐131 EMT WAGES‐LTE 37,248 69,392 37,632 41,084 44,198 44,198 44,198 100‐5230‐135 LONGEVITY 16,283 16,285 23,488 ‐ 24,059 24,059 24,421 100‐5230‐140 TRAINING STIPENDS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5230‐145 UNEMPLOYMENT WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 971,748 944,126 1,079,616 560,305 1,121,855 1,121,855 1,125,460 PERSONNEL BENEFITS 100‐5230‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5230‐192 RETIREMENT 89,992 95,340 98,884 53,816 116,387 116,387 116,618 100‐5230‐193 FICA 74,338 72,610 82,591 40,847 85,822 85,822 86,060 100‐5230‐194 HEALTH INSURANCE 136,058 118,333 147,772 70,866 156,349 156,349 156,349 100‐5230‐195 DENTAL INSURANCE 19,140 17,951 20,873 11,969 23,197 23,197 23,197 100‐5230‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 319,528 304,234 350,120 177,499 381,755 381,755 382,224 OPERATING EXPENSES 100‐5230‐210 OFFICE SUPPLIES 1,800 1,053 1,500 966 1,200 1,200 1,200 100‐5230‐220 MEDICAL SUPPLIES 30,000 31,827 30,000 20,768 30,000 30,000 30,000 100‐5230‐240 COMPUTER SOFTWARE & SUPPORT 7,200 8,170 7,200 1,637 8,400 8,400 8,400 100‐5230‐290 UNIFORMS 4,500 5,325 4,500 155 4,500 4,500 4,500 100‐5230‐310 OUTSIDE SERVICES 51,348 64,795 61,336 28,385 63,500 63,500 63,500 100‐5230‐340 BUILDINGS & GROUNDS MAINT 12,000 15,692 12,000 5,000 12,000 12,000 12,000 100‐5230‐410 VEHICLE & EQUIPMENT MAINTENANC 18,000 22,822 18,000 2,715 21,000 21,000 21,000 100‐5230‐420 MOTOR FUEL & LUBE 11,200 7,953 10,800 2,395 10,200 10,200 10,200 100‐5230‐440 TRAINING & DEVELOPMENT 33,000 33,244 33,000 17,266 33,000 33,000 33,000 100‐5230‐470 UTILITIES 26,000 31,409 26,000 12,361 28,600 28,600 28,600 100‐5230‐490 OTHER OPERATING EXPENSES 2,400 2,709 2,400 1,203 2,400 2,400 2,400 100‐5230‐500 EMS APPRECIATION DINNER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5230‐800 TO RES FOR AMBULANCE REPLACEMT 48,000 ‐ ‐ ‐ 48,000 48,000 48,000 TOTAL 245,448 224,998 206,736 92,851 262,800 262,800 262,800 TOTAL EMERGENCY MEDICAL SERVICE 1,536,724 1,473,359 1,636,472 830,655 1,766,410 1,766,410 1,770,484 2015 2016 2017 55 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING INSPECTION REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET LICENSES & PERMITS 100‐4431‐00 PERMITS ‐ BUILDING 160,000 293,246 264,222 244,807 270,000 295,000 295,000 100‐4432‐00 PERMITS ‐ ELECTRICAL 35,000 71,402 67,343 64,597 70,000 70,000 70,000 100‐4433‐00 PERMITS ‐ PLUMBING 35,000 70,259 64,839 65,973 70,000 70,000 70,000 100‐4434‐00 EROSION CONTROL PERMIT 7,000 9,250 7,320 7,040 10,000 10,000 10,000 TOTAL 237,000 444,157 403,724 382,417 420,000 445,000 445,000 TOTAL BUILDING INSPECTION REVENUES 237,000 444,157 403,724 382,417 420,000 445,000 445,000 2015 2016 2017 56 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING INSPECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET BUILDING INSPECTION WAGES 100‐5241‐110 SALARIES‐FULL‐TIIME 78,827 79,126 80,396 45,131 266,871 261,871 263,077 100‐5241‐117 OVERTIME ‐ ‐ ‐ ‐ 1,000 1,000 1,000 100‐5241‐135 LONGEVITY 4,730 4,730 4,824 ‐ 1,109 1,109 1,109 TOTAL 83,557 83,856 85,220 45,131 268,980 263,980 265,186 PERSONNEL BENEFITS 100‐5241‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5241‐192 RETIREMENT 5,682 6,304 5,676 2,897 16,319 16,319 16,401 100‐5241‐193 FICA 6,392 6,337 6,520 3,376 20,577 20,194 20,286 100‐5241‐194 HEALTH INSURANCE 14,336 13,994 13,964 7,206 56,604 56,604 56,604 100‐5241‐195 DENTAL INSURANCE 1,179 1,080 1,179 687 9,567 9,289 9,289 100‐5241‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 27,589 27,716 27,339 14,167 103,067 102,406 102,580 OPERATING EXPENSES 100‐5241‐210 OFFICE SUPPLIES 129 462 300 39 300 300 300 100‐5241‐220 SUPPLIES & MATERIALS 2,500 2,256 2,500 1,789 2,256 2,256 2,256 100‐5241‐230 CREDIT CARD FEES 1,163 3,040 1,163 1,489 1,163 1,163 1,163 100‐5241‐260 ADVERTISING & PRINTING 828 833 1,000 671 1,000 1,000 1,000 100‐5241‐280 COMMUNICATIONS ‐ ‐ 2,000 1,132 2,000 2,000 2,000 100‐5241‐410 VEHICLE OPERATION & MAINT. ‐ 6,867 ‐ ‐ ‐ ‐ ‐ 100‐5241‐420 MOTOR FUEL & LUBE ‐ 16 ‐ ‐ ‐ ‐ ‐ 100‐5241‐440 TRAINING & DEVELOPMENT 750 310 750 544 310 310 310 100‐5241‐450 MILEAGE 3,000 3,369 3,000 1,873 3,000 3,000 3,000 100‐5241‐490 OTHER OPERATING EXPENSES ‐ 13 ‐ ‐ ‐ ‐ ‐ TOTAL 8,370 17,166 10,713 7,536 10,029 10,029 10,029 TOTAL BUILDING INSPECTION 119,516 128,737 123,272 66,834 382,076 376,415 377,795 2015 2016 2017 57 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING INSPECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 ELECTRICAL INSPECTION WAGES 100‐5242‐110 SALARIES‐FULL‐TIME 59,353 57,013 70,000 29,068 ‐ ‐ ‐ 100‐5242‐135 LONGEVITY 1,781 2,374 ‐ 502 ‐ ‐ ‐ TOTAL 61,134 59,387 70,000 29,569 ‐ ‐ ‐ PERSONNEL BENEFITS 100‐5242‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5242‐192 RETIREMENT 4,157 4,478 5,092 1,886 ‐ ‐ ‐ 100‐5242‐193 FICA 4,677 4,358 6,165 2,169 ‐ ‐ ‐ 100‐5242‐194 HEALTH INSURANCE 14,336 13,994 13,964 4,085 ‐ ‐ ‐ 100‐5242‐195 DENTAL INSURANCE 1,179 1,080 1,179 491 ‐ ‐ ‐ TOTAL 24,349 23,911 26,400 8,632 ‐ ‐ ‐ OPERATING EXPENSES 100‐5242‐220 SUPPLIES & MATERIALS 200 188 200 30 188 188 188 100‐5242‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5242‐310 OUTSIDE SERVICES 11,327 18,220 2,500 8,820 2,500 2,500 2,500 100‐5242‐440 TRAINING & DEVELOPMENT 1,069 449 537 752 949 949 949 100‐5242‐450 MILEAGE 3,000 2,471 3,000 290 3,000 3,000 3,000 100‐5242‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 15,596 21,328 6,237 9,892 6,637 6,637 6,637 TOTAL ELECTRICAL INSPECTION 101,079 104,626 102,637 48,093 6,637 6,637 6,637 58 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING INSPECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 PLUMBING INSPECTION WAGES 100‐5243‐110 SALARIES‐FULL‐TIME 52,831 52,581 54,008 30,317 ‐ ‐ ‐ 100‐5243‐135 LONGEVITY 3,170 3,170 3,240 ‐ ‐ ‐ ‐ TOTAL 56,001 55,751 57,248 30,317 ‐ ‐ ‐ PERSONNEL BENEFITS 100‐5243‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5243‐192 RETIREMENT 3,808 4,225 3,808 1,946 ‐ ‐ ‐ 100‐5243‐193 FICA 4,284 4,299 4,380 2,319 ‐ ‐ ‐ 100‐5243‐194 HEALTH INSURANCE ‐ 1,571 ‐ ‐ ‐ ‐ ‐ 100‐5243‐195 DENTAL INSURANCE 1,179 1,080 1,179 687 ‐ ‐ ‐ TOTAL 9,271 11,177 9,367 4,953 ‐ ‐ ‐ OPERATING EXPENSES 100‐5243‐220 SUPPLIES & MATERIALS 150 402 150 ‐ 150 150 150 100‐5243‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5243‐310 OUTSIDE SERVICES 800 3,620 800 1,680 800 800 800 100‐5243‐440 TRAINING & DEVELOPMENT 645 723 870 224 723 723 723 100‐5243‐450 MILEAGE 2,967 2,839 2,967 1,457 2,967 2,967 2,967 100‐5243‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 4,562 7,584 4,787 3,361 4,640 4,640 4,640 TOTAL PLUMBING INSPECTION 69,834 74,512 71,402 38,630 4,640 4,640 4,640 59 ---PAGE BREAK--- 2017 City of Middleton Budget BUILDING INSPECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 EROSION CONTROL OPERATING EXPENSES 100‐5244‐990 OUTSIDE SERVICES ‐ DANE COUNTY 16,000 14,237 16,000 6,831 16,000 16,000 16,000 TOTAL 16,000 14,237 16,000 6,831 16,000 16,000 16,000 TOTAL EROSION CONTROL 16,000 14,237 16,000 6,831 16,000 16,000 16,000 TOTAL BUILDING INSPECTION 306,429 322,111 313,311 160,388 409,352 403,691 405,071 60 ---PAGE BREAK--- 2017 City of Middleton Budget COMMUNITY SERVICES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5245‐110 SALARIES‐FULL‐TIME 50,163 51,295 52,556 29,490 56,845 52,555 56,143 100‐5245‐135 LONGEVITY 1,003 1,003 1,143 ‐ 1,577 1,577 1,685 TOTAL 51,166 52,298 53,699 29,490 58,422 54,132 57,828 PERSONNEL BENEFITS 100‐5245‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5245‐192 RETIREMENT ‐ 48 ‐ ‐ ‐ ‐ ‐ 100‐5245‐193 FICA 3,914 3,814 4,102 2,165 4,470 4,141 4,424 100‐5245‐194 HEALTH INSURANCE 14,336 19,092 14,336 7,206 14,151 14,151 14,151 100‐5245‐195 DENTAL INSURANCE 2,322 2,128 2,322 1,354 2,392 2,323 2,323 100‐5245‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 20,572 25,083 20,760 10,726 21,013 20,615 20,898 OPERATING EXPENSES 100‐5245‐220 SUPPLIES & MATERIALS 6,300 6,262 6,300 3,989 6,300 6,300 6,300 100‐5245‐280 COMMUNICATIONS ‐ 46 ‐ ‐ ‐ ‐ ‐ 100‐5245‐420 MOTOR FUEL & LUBE 3,800 3,805 3,800 1,473 3,800 3,800 3,800 100‐5245‐440 TRAINING & DEVELOPMENT 200 237 200 200 200 200 200 100‐5245‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 10,300 10,352 10,300 5,662 10,300 10,300 10,300 TOTAL COMMUNITY SERVICES 82,038 87,733 84,759 45,878 89,735 85,047 89,026 2015 2016 2017 61 ---PAGE BREAK--- 2017 City of Middleton Budget MIDDLETON FIRE DISTRICT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATING EXPENSES 100‐5220‐990 FIRE DISTRICT (CITY SHARE) 820,526 820,526 829,423 ‐ 840,576 837,685 837,685 100‐5220‐991 FIRE DISTRICT CAPITAL CONTRIBU ‐ ‐ ‐ ‐ ‐ 190,650 190,650 TOTAL 820,526 820,526 829,423 ‐ 840,576 1,028,335 1,028,335 TOTAL MIDDLETON FIRE DISTRICT 820,526 820,526 829,423 ‐ 840,576 1,028,335 1,028,335 2015 2016 2017 62 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC FIRE PROTECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATING EXPENSES 100‐5221‐990 HYDRANT RENTAL 485,000 437,391 485,000 ‐ 485,000 485,000 485,000 TOTAL 485,000 437,391 485,000 ‐ 485,000 485,000 485,000 TOTAL PUBLIC FIRE PROTECTION 485,000 437,391 485,000 ‐ 485,000 485,000 485,000 2015 2016 2017 63 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 64 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REVENUE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REVENUE BUDGET BUDGET REFUSE & RECYCLING REVENUE 100‐4354‐00 STATE & FEDERAL AID ‐ RECYCLIN 55,250 55,316 55,250 52,345 52,345 52,345 52,345 TOTAL 55,250 55,316 55,250 52,345 52,345 52,345 52,345 STREET LIGHTING REVENUE 100‐4371‐00 COUNTY AID ‐ SIGNALS 9,500 10,682 9,500 20,072 10,000 10,000 10,000 TOTAL 9,500 10,682 9,500 20,072 10,000 10,000 10,000 LANDFILL REVENUE 100‐4734‐00 ADMINISTRATION‐LANDFILL 5,000 5,000 5,000 ‐ 5,000 5,000 5,000 TOTAL 5,000 5,000 5,000 ‐ 5,000 5,000 5,000 OTHER PUBLIC WORKS REVENUE 100‐4353‐00 STATE AIDS‐ROADS 982,692 980,791 1,083,506 541,488 1,082,976 1,082,976 1,082,976 100‐4230‐00 SA ‐ STREET IMPROVEMENTS ‐ 12,674 29,000 ‐ ‐ ‐ ‐ 100‐4231‐00 SA ‐ SIDEWALK & CURB 90,000 86,341 75,000 193 75,000 75,000 75,000 100‐4235‐00 SA ‐ INTEREST ‐ (36) ‐ ‐ ‐ ‐ ‐ 100‐4440‐00 ZONING 1,500 2,700 2,000 2,100 2,000 2,000 2,000 100‐4685‐00 PUBLIC WORKS CHARGES ‐ 857 ‐ 4 ‐ ‐ ‐ 100‐4831‐00 PW MATERIAL SALES 2,000 2,137 2,000 670 1,500 1,500 1,500 TOTAL 1,076,192 1,085,463 1,191,506 544,455 1,161,476 1,161,476 1,161,476 TOTAL PUBLIC WORKS REVENUE 1,145,942 1,156,461 1,261,256 616,872 1,228,821 1,228,821 1,228,821 2015 2016 2017 65 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET ENGINEERING & ADMINISTRATION WAGES 100‐5329‐110 SALARIES‐FULL‐TIME 492,007 493,592 504,168 282,902 577,013 577,013 589,462 100‐5329‐117 OVERTIME 2,000 ‐ 2,000 ‐ 2,000 2,000 2,030 100‐5329‐118 COMPENSATION COST OF RECOVERY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐135 LONGEVITY 19,986 19,986 21,525 ‐ 22,893 22,893 23,415 TOTAL 513,993 513,578 527,693 282,902 601,906 601,906 614,907 PERSONNEL BENEFITS 100‐5329‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐192 RETIREMENT 34,952 38,704 34,695 18,166 40,930 40,930 41,814 100‐5329‐193 FICA 39,320 38,269 40,214 20,944 46,045 46,045 47,040 100‐5329‐194 HEALTH INSURANCE 106,303 95,486 91,288 54,047 119,006 119,006 119,006 100‐5329‐195 DENTAL INSURANCE 15,700 12,371 13,276 8,759 18,564 18,093 18,093 100‐5329‐197 WAGE RESERVE 37,500 ‐ 37,500 ‐ ‐ ‐ ‐ 100‐5329‐198 VACANT POSITION(S) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 233,775 184,831 216,973 101,917 224,545 224,074 225,953 OPERATING EXPENSES 100‐5329‐210 OFFICE SUPPLIES 1,000 404 1,000 454 1,000 1,000 1,000 100‐5329‐220 SUPPLIES & MATERIALS 1,605 3,898 2,000 765 2,000 2,000 2,000 100‐5329‐230 BOOKS & PERIODICALS ‐ ‐ ‐ 43 ‐ ‐ ‐ 100‐5329‐250 POSTAGE 1,000 976 1,000 ‐ 1,000 1,000 1,000 100‐5329‐260 ADVERTISING & PRINTING 2,800 1,927 2,800 1,791 2,800 2,800 2,800 100‐5329‐280 COMMUNICATIONS 5,500 5,935 7,000 2,827 6,000 6,000 6,000 100‐5329‐310 OUTSIDE SERVICES 2,000 4,290 2,000 1,241 2,000 2,000 2,000 100‐5329‐410 EQUIPMENT MAINTENANCE 13,500 7,393 13,500 ‐ 7,500 7,500 7,500 100‐5329‐420 MOTOR FUEL & LUBE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐422 FUEL 1,500 1,150 1,500 338 1,250 1,250 1,250 100‐5329‐440 TRAINING & DEVELOPMENT 2,000 649 2,000 451 1,500 1,500 1,500 100‐5329‐450 MILEAGE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐490 OTHER OPERATING EXPENSES 200 10 200 30 201 201 201 100‐5329‐704 SALES TAX ‐ PD. ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5329‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5314‐220 SUPPLIES & MATERIALS: PPE 3,500 3,517 3,500 829 4,900 4,900 4,900 TOTAL 34,605 30,148 36,500 8,769 30,150 30,150 30,150 TOTAL ENGINEERING & ADMINISTRATION 782,373 728,557 781,166 393,588 856,601 856,130 871,010 2015 2016 2017 66 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 STREET CREW WAGES 100‐5359‐110 SALARIES‐FULL‐TIME 412,904 413,183 428,751 232,607 474,693 428,249 434,673 100‐5359‐111 LTE's ‐ 5,466 ‐ 3,552 12,000 12,000 12,000 100‐5359‐117 OVERTME 17,000 12,860 17,000 6,603 34,000 34,000 34,255 100‐5359‐118 REIMBURSEABLE WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5359‐135 LONGEVITY 12,089 12,089 12,419 ‐ 13,357 13,357 13,557 TOTAL 441,993 443,599 458,170 242,762 534,050 487,606 494,485 PERSONNEL BENEFITS 100‐5359‐192 RETIREMENT 30,055 42,941 29,172 19,704 34,344 31,185 31,653 100‐5359‐193 FICA 33,812 33,075 33,813 18,062 38,636 35,083 35,609 100‐5359‐194 HEALTH INSURANCE 91,967 103,732 91,288 50,093 119,006 104,855 104,855 100‐5359‐195 DENTAL INSURANCE 11,090 12,294 13,411 7,471 17,387 14,559 14,559 100‐5359‐197 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5359‐199 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 166,924 192,042 167,684 95,329 209,373 185,682 186,676 OPERATING EXPENSES 100‐5331‐220 SUPPLIES & MATERIALS 40,000 40,662 50,000 19,628 50,000 50,000 50,000 100‐5331‐280 COMMUNICATIONS 500 359 500 190 500 500 500 100‐5331‐310 OUTSIDE SERVICES ‐ ‐ 7,350 ‐ ‐ ‐ ‐ 100‐5331‐325 REIMBURSEABLE DAMAGE CLAIMS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5359‐280 COMMUNICATIONS ‐ 24 1,000 87 300 300 300 100‐5359‐440 TRAINING & DEVELOPMENT 500 300 500 100 500 500 500 100‐5359‐490 OTHER OPERATING EXPEN. 750 1,118 750 255 800 800 800 100‐5359‐990 PW FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5359‐991 PW PAYROLL ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 41,750 42,464 60,100 20,261 52,100 52,100 52,100 TOTAL STREET CREW 650,667 678,105 685,954 358,352 795,523 725,388 733,261 67 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 FLEET MAINTENANCE WAGES 100‐5311‐110 SALARIES‐FULL‐TIME 124,303 105,752 121,303 67,912 120,991 120,991 122,806 100‐5311‐111 LTE ‐ ‐ ‐ ‐ 10,800 10,800 10,800 100‐5311‐117 OVERTIME 3,000 745 3,000 ‐ 3,000 3,000 3,045 100‐5311‐118 COMPENSATION COST RECOVERY (10,000) (3,719) (10,000) (6,520) (10,000) (10,000) (10,000) 100‐5311‐135 LONGEVITY 6,221 3,228 2,622 ‐ 3,176 3,176 3,224 100‐5313‐110 SALARIES‐FULL‐TIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 123,524 106,006 116,925 61,392 127,967 127,967 129,875 PERSONNEL BENEFITS 100‐5311‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5311‐192 RETIREMENT 9,080 (174) 8,159 ‐ 8,647 8,647 8,777 100‐5311‐193 FICA 10,215 9,135 9,457 5,043 10,555 10,388 10,534 100‐5311‐194 HEALTH INSURANCE 20,287 26,375 20,287 14,412 28,302 28,302 28,302 100‐5311‐195 DENTAL INSURANCE 3,500 4,257 3,500 2,709 4,783 4,644 4,644 100‐5311‐197 FURLOUGH ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5311‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5313‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 43,082 39,593 41,403 22,164 52,287 51,981 52,257 OPERATING EXPENSES 100‐5311‐220 SUPPLIES & MATERIALS 2,000 648 2,000 612 1,500 1,500 1,500 100‐5311‐280 COMMUNICATIONS ‐ 363 500 208 1,000 1,000 1,000 100‐5311‐410 EQUIPMENT MAINTENANCE 108,000 87,535 108,000 56,596 110,000 110,000 110,000 100‐5311‐420 MOTOR FUEL & LUBE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5311‐422 FUEL 64,100 37,832 48,000 10,107 47,000 47,000 47,000 100‐5311‐440 TRAINING & DEVELOPMENT 250 ‐ 250 100 3,750 3,750 3,750 100‐5311‐490 OTHER OPERATING EXPEN. 200 286 200 20 300 300 300 100‐5311‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5313‐210 OFFICE SUPPLIES ‐ ‐ ‐ 1,557 ‐ ‐ ‐ 100‐5313‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ 68,870 ‐ ‐ ‐ 100‐5313‐320 OUTSIDE SERVICES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5313‐325 REIMBURSEABLE DAMAGE CLAIMS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5313‐410 PARTS ‐ ‐ ‐ 61,257 ‐ ‐ ‐ 100‐5313‐420 LUBRICANTS ‐ ‐ ‐ 10,494 ‐ ‐ ‐ 100‐5313‐422 FUEL ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 174,550 126,664 158,950 209,821 163,550 163,550 163,550 TOTAL FLEET MAINTENANCE 341,156 272,263 317,278 293,377 343,804 343,498 345,682 68 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 CITY GARAGE OPERATING EXPENSES 100‐5312‐220 SUPPLIES & MATERIALS 12,000 13,577 14,000 8,181 14,000 14,000 14,000 100‐5312‐250 POSTAGE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5312‐270 TELEPHONE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5312‐280 COMMUNICATIONS ‐ 128 ‐ ‐ ‐ ‐ ‐ 100‐5312‐310 OUTSIDE SERVICES ‐ 2,417 5,000 2,813 5,301 5,301 5,301 100‐5312‐410 EQUIPMENT REPAIR & MAINT 2,500 2,016 2,500 177 5,500 5,500 5,500 100‐5312‐440 TRAINING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5312‐470 UTILITIES 45,000 70,492 50,000 26,329 66,000 66,000 66,000 100‐5312‐490 OTHER OPERATING EXPENSES 5,220 5,220 5,220 ‐ 5,220 5,220 5,220 TOTAL 64,720 93,849 76,720 37,500 96,021 96,021 96,021 TOTAL CITY GARAGE 64,720 93,849 76,720 37,500 96,021 96,021 96,021 STREET CLEANING OPERATING EXPENSES 100‐5334‐220 SUPPLIES & MATERIALS 5,600 4,692 5,600 4,162 5,000 5,000 5,000 100‐5334‐310 OUTSIDE SERVICES 4,000 810 4,000 2,532 3,500 3,500 3,500 100‐5334‐470 UTILITIES 100 82 120 ‐ 100 100 100 TOTAL 9,700 5,584 9,720 6,694 8,600 8,600 8,600 TOTAL STREET CLEANING 9,700 5,584 9,720 6,694 8,600 8,600 8,600 SNOW & ICE REMOVAL OPERATING EXPENSES 100‐5335‐220 SUPPLIES & MATERIALS 101,900 120,988 98,000 94,440 90,000 90,000 90,000 100‐5335‐325 REIMBURSEMENTS (10,900) (9,515) (10,000) (7,119) (7,500) (7,500) (7,500) 100‐5335‐410 EQUIPMENT MAINTENANCE 1,000 ‐ 1,000 ‐ ‐ ‐ ‐ 100‐5335‐490 OTHER OPERATING EXPEN. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 92,000 111,473 89,000 87,321 82,500 82,500 82,500 TOTAL SNOW & ICE REMOVAL 92,000 111,473 89,000 87,321 82,500 82,500 82,500 69 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 TRAFFIC SIGNALS, SIGNS & MARKINGS OPERATING EXPENSES 100‐5333‐310 OUTSIDE SERVICES ‐ (696) ‐ ‐ ‐ ‐ ‐ 100‐5333‐410 EQUIPMENT MAINTENANCE ‐ ‐ 15,000 ‐ ‐ ‐ ‐ 100‐5340‐220 SUPPLIES & MATERIALS 1,500 4,988 1,500 2,028 2,500 2,500 2,500 100‐5340‐310 OUTSIDE SERVICES 2,000 228 3,000 492 3,000 3,000 3,000 100‐5340‐325 REIMBURSEABLE DAMAGE CLAIMS (15,000) (43,832) (25,000) (37,772) (25,000) (25,000) (25,000) 100‐5340‐410 EQUIPMENT MAINTENANCE 12,000 23,705 25,000 4,347 25,000 25,000 25,000 100‐5340‐470 UTILITIES 15,000 18,288 19,500 8,325 19,000 19,000 19,000 100‐5340‐800 CAPITAL OUTLAY ‐ ‐ 2,000 10,436 2,000 2,000 2,000 100‐5341‐220 SUPPLIES & MATERIALS 28,000 40,719 28,000 7,143 40,000 35,000 35,000 100‐5341‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5341‐310 OUTSIDE SERVICES ‐ ‐ ‐ ‐ 5,000 5,000 5,000 100‐5341‐325 REIMBURSEABLE DAMAGE CLAIMS ‐ 541 ‐ ‐ ‐ ‐ ‐ TOTAL 43,500 43,940 69,000 (5,000) 71,500 66,500 66,500 TOTAL TRAFFIC SIGNALS, SIGNS & MARKINGS 43,500 43,940 69,000 (5,000) 71,500 66,500 66,500 STREET LIGHTING OPERATING EXPENSES 100‐5342‐220 SUPPLIES & MATERIALS 1,200 2,369 1,200 624 1,200 1,200 1,200 100‐5342‐310 OUTSIDE SERVICES 7,500 5,738 8,000 4,531 8,000 8,000 8,000 100‐5342‐325 REIMBURSEABLE DAMAGE CLAIMS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5342‐470 UTILITIES 118,000 120,448 119,000 59,863 123,000 123,000 123,000 100‐5342‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5342‐800 CAPITAL OUTLAY 2,000 ‐ 3,500 1,660 3,500 3,500 3,500 TOTAL 128,700 128,555 131,700 66,679 135,700 135,700 135,700 TOTAL STREET LIGHTING 128,700 128,555 131,700 66,679 135,700 135,700 135,700 70 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC WORKS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 TREE & BRUSH REMOVAL OPERATING EXPENSES 100‐5343‐220 SUPPLIES & MATERIALS 1,857 1,198 1,500 433 1,500 1,500 1,500 100‐5343‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 1,857 1,198 1,500 433 1,500 1,500 1,500 TOTAL TREE & BRUSH REMOVAL 1,857 1,198 1,500 433 1,500 1,500 1,500 SIDEWALK MAINTENANCE OPERATING EXPENSES 100‐5344‐310 OUTSIDE SERVICES 140,000 138,125 140,000 3,048 140,000 140,000 140,000 TOTAL 140,000 138,125 140,000 3,048 140,000 140,000 140,000 TOTAL SIDEWALK MAINTENANCE 140,000 138,125 140,000 3,048 140,000 140,000 140,000 STORM SEWERS OPERATING EXPENSES 100‐5345‐220 SUPPLIES & MATERIALS 10,000 28,302 12,000 7,996 14,000 14,000 14,000 100‐5345‐310 OUTSIDE SERVICES 40,000 5,890 40,000 7,875 40,000 40,000 40,000 TOTAL 50,000 34,192 52,000 15,871 54,000 54,000 54,000 TOTAL STORM SEWERS 50,000 34,192 52,000 15,871 54,000 54,000 54,000 WATER RESROUCES OPERATING EXPENSES 100‐5618‐310 OUTSIDE SERVICES 30,624 20,624 35,624 20,882 21,159 21,159 21,159 100‐5618‐490 STORM WATER MANAGEMENT PLAN ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5618‐500 OTHER STORM WATER EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 30,624 20,624 35,624 20,882 21,159 21,159 21,159 TOTAL WATER RESROUCES 30,624 20,624 35,624 20,882 21,159 21,159 21,159 TOTAL PUBLIC WORKS DEPARTMENT 2,335,297 2,256,465 2,389,662 1,278,744 2,606,907 2,530,995 2,555,932 71 ---PAGE BREAK--- 2017 City of Middleton Budget REFUSE & RECYCLING COLLECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET LANDFILL OPERATING EXPENSES 100‐5363‐310 OUTSIDE SERVICES 55,000 55,390 80,000 79,630 116,330 116,330 116,330 100‐5363‐990 LANDFILL ‐ (10) ‐ ‐ ‐ ‐ ‐ TOTAL 55,000 55,380 80,000 79,630 116,330 116,330 116,330 TOTAL LANDFILL 55,000 55,380 80,000 79,630 116,330 116,330 116,330 REFUSE COLLECTION WAGES 100‐5562‐110 SALARIES‐FULL‐TIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ PERSONNEL BENEFITS 100‐5562‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 100‐5562‐310 OUTSIDE SERVICES 502,000 487,701 510,000 204,709 522,000 522,000 522,000 100‐5562‐490 OTHER OPERATING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 502,000 487,701 510,000 204,709 522,000 522,000 522,000 TOTAL REFUSE COLLECTION 502,000 487,701 510,000 204,709 522,000 522,000 522,000 2015 2016 2017 72 ---PAGE BREAK--- 2017 City of Middleton Budget REFUSE & RECYCLING COLLECTION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 RECYCLING COLLECTION WAGES 100‐5365‐110 SALARIES‐FULL‐TIME 7,000 3,782 6,113 4,311 9,000 9,000 9,000 TOTAL 7,000 3,782 6,113 4,311 9,000 9,000 9,000 PERSONNEL BENEFITS 100‐5365‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5365‐193 FICA ‐ 289 468 323 689 689 689 TOTAL ‐ 289 468 323 689 689 689 OPERATING EXPENSES 100‐5365‐210 SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5365‐260 ADVERTISING, PRINTING, PUBLISH ‐ 604 ‐ ‐ ‐ ‐ ‐ 100‐5365‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5365‐310 OUTSIDE SERVICES 238,000 232,521 248,000 99,567 256,000 256,000 256,000 100‐5365‐325 REIMBURSEMENT (10,000) (153) ‐ ‐ ‐ ‐ ‐ 100‐5365‐440 TRAINING & DEVELOPMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5365‐490 OTHER OPERATING EXPENSES 12,000 10,724 12,000 6,423 12,000 12,000 12,000 TOTAL 240,000 243,696 260,000 105,991 268,000 268,000 268,000 TOTAL RECYCLING COLLECTION 247,000 247,767 266,581 110,624 277,689 277,689 277,689 TOTAL REFUSE & RECYCLING COLLECTION 804,000 790,848 856,581 394,963 916,019 916,019 916,019 73 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 74 ---PAGE BREAK--- 2017 City of Middleton Budget SENIOR CENTER REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 100‐4373‐00 COUNTY AID ‐ SENIOR CITIZENS 44,176 47,981 49,219 28,905 51,000 56,000 56,000 TOTAL 44,176 47,981 49,219 28,905 51,000 56,000 56,000 PUBLIC CHARGES FOR SERVICES 100‐4661‐00 SENIOR CITIZEN PROGRAM REVENU ‐ 835 2,000 997 2,000 2,000 2,000 100‐4662‐00 SR CENTER TRIP REVENUE 3,000 15,228 13,000 2,415 3,000 3,000 3,000 100‐4663‐00 SR. CENTER CLASSES REVENUE 7,500 5,988 7,500 4,228 7,500 10,700 10,700 100‐4664‐00 SENIOR CENTER MISC REVENUE 4,000 6,403 4,000 2,822 4,000 4,000 4,000 TOTAL 14,500 28,453 26,500 10,461 16,500 19,700 19,700 TOTAL SENIOR CENTER REVENUES 58,676 76,434 75,719 39,366 67,500 75,700 75,700 2015 2016 2017 75 ---PAGE BREAK--- 2017 City of Middleton Budget SENIOR CENTER REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5516‐110 SALARIES‐FULL‐TIME 198,410 199,180 204,177 114,599 204,176 204,176 209,452 100‐5516‐111 PART‐TIME PERM. 65,252 67,334 70,913 42,802 81,679 81,679 83,368 100‐5516‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5516‐118 WAGE REIMBURSEMENT ‐ ‐ (7,280) (7,280) (7,280) (7,280) (7,280) 100‐5516‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5516‐135 LONGEVITY 9,407 9,673 9,164 ‐ 9,753 9,753 10,033 TOTAL 273,069 276,187 276,974 150,121 288,328 288,328 295,573 PERSONNEL BENEFITS 100‐5516‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5516‐192 RETIREMENT 18,569 20,680 18,761 10,108 19,897 19,897 20,390 100‐5516‐193 FICA 20,890 19,895 21,746 11,561 22,615 22,615 23,169 100‐5516‐194 HEALTH INSURANCE 47,742 45,529 47,742 21,661 45,696 45,696 45,696 100‐5516‐195 DENTAL INSURANCE 6,709 5,771 6,709 4,159 7,821 7,594 7,594 100‐5516‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 93,910 91,875 94,958 47,489 96,029 95,802 96,849 OPERATING EXPENSES 100‐5516‐210 OFFICE SUPPLIES 3,284 3,849 4,500 1,411 3,849 3,849 3,849 100‐5516‐250 POSTAGE 5,479 5,732 5,126 115 5,732 5,732 5,732 100‐5516‐260 ADVERTISING, PRINTING, PUBLISH 5,200 6,327 5,200 3,575 5,200 5,200 5,200 100‐5516‐280 COMMUNICATIONS 900 722 1,450 585 1,450 1,450 1,450 100‐5516‐310 TRIPS 3,000 8,966 3,000 6,069 3,000 3,000 3,000 100‐5516‐320 PROGRAMS 2,028 738 1,855 155 1,855 1,855 1,855 100‐5516‐330 CLASSES 6,500 7,128 6,500 3,265 6,500 6,500 6,500 100‐5516‐335 VOLUNTEER EXPENSES 2,437 1,369 1,815 174 1,815 1,815 1,815 100‐5516‐340 BUILDINGS & GROUNDS MAINT 18,670 20,143 18,670 12,345 18,670 18,670 18,670 100‐5516‐410 EQUIPMENT MAINTENANCE 1,797 2,690 1,797 1,700 2,500 2,500 2,500 100‐5516‐440 TRAINING & DEVELOPMENT 1,986 836 1,986 696 1,986 1,986 1,986 100‐5516‐450 MILEAGE 942 1,549 942 474 942 942 942 100‐5516‐470 UTILITIES 22,553 24,241 22,250 9,367 27,500 24,900 24,900 100‐5516‐480 DINING CENTER EXPENSES 2,306 3,819 3,200 2,003 3,200 3,200 3,200 100‐5516‐490 OTHER OPERATING EXPENSES 1,764 1,464 2,500 935 1,464 1,464 1,464 TOTAL 78,846 89,576 80,791 42,869 85,663 83,063 83,063 TOTAL SENIOR CENTER 445,825 457,637 452,723 240,479 470,020 467,193 475,485 2015 2016 2017 76 ---PAGE BREAK--- 2017 City of Middleton Budget RECREATION REVENUE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET AQUATIC CENTER REVENUE 100‐4673‐03 AQUATIC PROGRAM REVENUE 83,000 60,578 60,000 42,611 58,000 58,000 58,000 100‐4673‐04 SWIMPOOL ‐ 24 ‐ ‐ ‐ ‐ ‐ 100‐4673‐05 DAILY AQUATIC ADMISSIONS 72,000 88,297 75,000 72,621 75,000 75,000 75,000 100‐4673‐06 AQUATIC CONCESSION REVENUE 35,000 30,774 31,248 24,935 31,248 31,248 31,248 100‐4673‐07 POOL RESERVATIONS 1,000 ‐ ‐ ‐ ‐ ‐ ‐ 100‐4673‐08 AQUATIC MEMBERSHIPS 44,000 36,545 38,000 37,156 38,000 38,000 38,000 TOTAL 235,000 216,217 204,248 177,323 202,248 202,248 202,248 SUMMER RECREATION REVENUE 100‐4674‐01 SUMMER RECREATION 64,000 47,730 50,836 37,152 41,500 47,500 47,500 TOTAL 64,000 47,730 50,836 37,152 41,500 47,500 47,500 FALL‐WINTER‐SPRING RECREATION REVENUE 100‐4674‐02 FALL‐WINTER‐SPRING RECREATION 40,000 28,533 10,000 6,520 40,000 47,000 47,000 100‐4674‐03 SPONSORSHIP & FUNDRAISERS ‐ 1,200 ‐ 2,720 1,200 1,200 1,200 100‐4674‐04 EVENT/TRIP REVENUE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 40,000 29,733 10,000 9,240 41,200 48,200 48,200 HUBBARD ACTIVITY CENTER 100‐4674‐05 HUBBARD ART CENTER PROGRAM R 30,000 39,499 24,854 47,982 47,982 47,982 47,982 TOTAL 30,000 39,499 24,854 47,982 47,982 47,982 47,982 TOTAL RECREATION REVENUE 369,000 333,180 289,938 271,698 332,930 345,930 345,930 2015 2016 2017 77 ---PAGE BREAK--- 2017 City of Middleton Budget RECREATION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET RECREATION ADMINISTRATION WAGES 100‐5530‐110 SALARIES‐FULL‐TIME 95,509 99,975 130,858 85,115 142,164 142,164 148,672 100‐5530‐120 LTE'S 2,000 ‐ ‐ ‐ ‐ ‐ ‐ 100‐5530‐135 LONGEVITY 1,220 745 769 ‐ 1,153 1,153 1,170 TOTAL 98,729 100,720 131,627 85,115 143,317 143,317 149,842 PERSONNEL BENEFITS 100‐5530‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5530‐192 RETIREMENT 6,190 7,221 8,688 4,694 9,746 9,746 10,189 100‐5530‐193 FICA 6,870 7,437 10,070 6,435 10,964 10,964 11,463 100‐5530‐194 HEALTH INSURANCE 28,672 24,273 36,961 10,038 19,949 19,949 19,949 100‐5530‐195 DENTAL INSURANCE 3,501 3,783 6,112 3,052 5,391 5,234 5,234 100‐5530‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 45,233 42,714 61,831 24,219 46,050 45,893 46,835 OPERATING EXPENSES 100‐5530‐210 OFFICE SUPPLIES 3,350 3,115 3,350 1,593 3,115 3,115 3,115 100‐5530‐220 SUPPLIES/MATERIALS (REC DESK) ‐ 38 ‐ ‐ 2,900 2,900 2,900 100‐5530‐260 ADVERTISING & PRINTING 8,800 11,595 8,800 12,313 16,800 16,800 16,800 100‐5530‐280 COMMUNICATIONS ‐ ‐ 550 377 964 964 964 100‐5530‐440 TRAINING & DEVELOPMENT 2,000 1,230 2,500 1,149 2,500 2,500 2,500 100‐5530‐470 UTILITIES ‐ 379 ‐ ‐ ‐ ‐ ‐ TOTAL 14,150 16,357 15,200 15,432 26,279 26,279 26,279 TOTAL RECREATION 158,112 159,792 208,658 124,766 215,646 215,489 222,956 2015 2016 2017 78 ---PAGE BREAK--- 2017 City of Middleton Budget RECREATION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 SUMMER RECREATION WAGES 100‐5531‐114 SEASONAL 45,000 30,111 35,000 10,108 35,000 35,000 35,000 100‐5531‐120 WAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 45,000 30,111 35,000 10,108 35,000 35,000 35,000 PERSONNEL BENEFITS 100‐5531‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5531‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5531‐193 FICA 3,433 2,053 2,700 688 2,700 2,700 2,700 TOTAL 3,433 2,053 2,700 688 2,700 2,700 2,700 OPERATING EXPENSES 100‐5531‐220 SUPPLIES & MATERIALS 5,400 7,461 7,000 2,243 7,000 7,000 7,000 100‐5531‐310 OUTSIDE SERVICES 5,000 9,090 4,988 ‐ 4,988 4,988 4,988 100‐5531‐480 SCHOOL FACILITY RENTALS 3,500 4,207 3,500 100 1,500 1,500 1,500 100‐5531‐500 EVENT/TRIP EXPENDITURES ‐ 64 ‐ ‐ ‐ ‐ ‐ TOTAL 13,900 20,822 15,488 2,343 13,488 13,488 13,488 TOTAL SUMMER RECREATION 62,333 52,986 53,188 13,139 51,188 51,188 51,188 FALL‐WINTER‐SPRING RECREATION WAGES 100‐5532‐114 SEASONAL 26,480 27,204 25,000 6,361 25,000 25,000 25,000 100‐5532‐120 WAGES ‐ ‐ 53,000 3,144 ‐ ‐ ‐ TOTAL 26,480 27,204 78,000 9,506 25,000 25,000 25,000 PERSONNEL BENEFITS 100‐5532‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5532‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5532‐193 FICA 1,260 2,077 1,925 813 1,925 1,925 1,925 TOTAL 1,260 2,077 1,925 813 1,925 1,925 1,925 OPERATING EXPENSES 100‐5532‐220 SUPPLIES & MATERIALS 4,344 5,532 6,344 975 5,532 5,532 5,532 100‐5532‐310 OUTSIDE SERVICES 4,000 2,220 1,000 ‐ 1,000 1,000 1,000 100‐5532‐480 SCHOOL FACILITY RENTALS 6,000 5,161 6,000 3,372 3,000 3,000 3,000 100‐5532‐500 EVENT/TRIP EXPENDITURES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5532‐704 SALES TAX ‐ PD. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 14,344 12,913 13,344 4,346 9,532 9,532 9,532 TOTAL FALL‐WINTER‐SPRING RECREATION 42,084 42,194 93,269 14,665 36,457 36,457 36,457 79 ---PAGE BREAK--- 2017 City of Middleton Budget RECREATION REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 AQUATIC CENTER WAGES 100‐5542‐114 SEASONAL 145,200 135,690 145,200 73,518 135,690 135,690 135,690 100‐5542‐120 WAGES ‐ 143 ‐ ‐ ‐ ‐ ‐ 100‐5543‐114 SEASONAL: CONCESSIONS 18,630 26,225 18,630 13,148 24,630 24,630 24,630 100‐5544‐114 SEASONAL: SWIM INSTRUCTORS ‐ 1,115 ‐ 782 ‐ ‐ ‐ TOTAL 163,830 163,172 163,830 87,447 160,320 160,320 160,320 PERSONNEL BENEFITS 100‐5542‐189 WORK PERM. REIMBURSEMENTS ‐ 250 400 120 400 400 400 100‐5542‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5542‐192 RETIREMENT ‐ ‐ ‐ 19 ‐ ‐ ‐ 100‐5542‐193 FICA 11,109 10,364 11,109 5,613 11,109 11,109 11,109 100‐5543‐193 FICA: CONCESSIONS 1,425 2,006 1,425 1,006 1,425 1,425 1,425 100‐5544‐193 FICA: SWIM INSTRUCTORS ‐ 85 ‐ 60 ‐ ‐ ‐ TOTAL 12,534 12,706 12,934 6,818 12,934 12,934 12,934 OPERATING EXPENSES 100‐5542‐200 FEES ‐ ‐ ‐ ‐ 1,296 1,296 1,296 100‐5542‐210 OFFICE SUPPLIES 3,500 2,946 3,500 311 2,946 2,946 2,946 100‐5542‐220 SUPPLIES & MATERIALS 12,000 9,810 12,000 11,273 9,810 9,810 9,810 100‐5542‐221 CONCESSION MERCHANDISE 16,500 20,894 16,500 4,485 16,500 16,500 16,500 100‐5542‐310 OUTSIDE SERVICES 30,000 32,567 30,000 17,185 32,340 32,340 32,340 100‐5542‐410 REPAIR & MAINTENANCE 10,000 6,734 10,000 3,510 10,000 10,000 10,000 100‐5542‐440 TRAINING & DEVELOPMENT 8,000 1,839 3,000 1,395 1,839 1,839 1,839 100‐5542‐470 UTILITIES 35,280 38,322 35,280 13,747 42,001 42,001 42,001 100‐5542‐480 CHEMICALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5542‐500 EVENT/TRIP EXPENDITURES 500 150 500 ‐ 500 500 500 TOTAL 115,780 113,262 110,780 51,906 117,233 117,233 117,233 TOTAL AQUATIC CENTER 292,144 289,140 287,544 146,171 290,487 290,487 290,487 TOTAL RECREATION DEPARTMENT 554,673 544,111 642,659 298,741 593,778 593,621 601,088 80 ---PAGE BREAK--- 2017 City of Middleton Budget HUBBARD ACTIVITY CENTER REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5533‐120 WAGES 4,000 2,701 4,000 3,203 10,000 10,000 10,000 TOTAL 4,000 2,701 4,000 3,203 10,000 10,000 10,000 PERSONNEL BENEFITS 100‐5533‐193 FICA 315 204 315 248 765 765 765 TOTAL 315 204 315 248 765 765 765 OPERATING EXPENSES 100‐5533‐220 SUPPLIES & MATERIALS 2,000 2,951 3,000 627 2,951 2,951 2,951 100‐5533‐310 OUTSIDE SERVICES 7,485 17,950 9,946 14,624 17,946 17,946 17,946 100‐5533‐480 RENT PAYMT TO CDA 15,000 5,049 15,000 2,611 8,000 8,000 8,000 100‐5533‐491 JANITORIAL SERVICES 1,200 1,094 1,200 373 1,200 1,200 1,200 TOTAL 25,685 27,045 29,146 18,236 30,097 30,097 30,097 TOTAL HUBBARD ACTIVITY CENTER 30,000 29,951 33,461 21,687 40,862 40,862 40,862 2015 2016 2017 81 ---PAGE BREAK--- 2017 City of Middleton Budget TRANSIT REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATING EXPENSES 100‐5355‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5355‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5355‐990 TRANSIT 404,896 391,283 404,868 202,434 430,101 430,101 430,101 100‐5355‐992 PAYMENT TO MPO ‐ ‐ 5,683 ‐ 5,683 5,683 5,683 TOTAL 404,896 391,283 410,551 202,434 435,784 435,784 435,784 TOTAL TRANSIT 404,896 391,283 410,551 202,434 435,784 435,784 435,784 2015 2016 2017 82 ---PAGE BREAK--- 2017 City of Middleton Budget PLANNING REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET LICENSES & PERMITS 100‐4440‐00 ZONING 1,500 2,700 2,000 2,100 2,000 2,000 2,000 TOTAL 1,500 2,700 2,000 2,100 2,000 2,000 2,000 PUBLIC CHARGES FOR SERVICES 100‐4684‐00 PLAN COMMISION CHARGES 15,000 24,356 17,000 8,550 17,000 17,000 17,000 TOTAL 15,000 24,356 17,000 8,550 17,000 17,000 17,000 MISCELLANEOUS REVENUES 100‐4845‐00 ZONING PERMIT FEES 13,000 27,425 18,000 15,411 20,000 25,000 25,000 100‐4845‐01 ZONING LETTER ‐ 440 ‐ 1,840 600 600 600 TOTAL 13,000 27,865 18,000 17,251 20,600 25,600 25,600 TOTAL PLANNING REVENUES 29,500 54,921 37,000 27,901 39,600 44,600 44,600 2015 2016 2017 83 ---PAGE BREAK--- 2017 City of Middleton Budget PLANNING REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5631‐110 SALARIES‐FULL‐TIME 222,045 220,092 226,751 129,439 236,081 236,081 241,424 100‐5631‐111 INTERN 6,000 4,761 6,000 4,954 12,000 12,000 12,000 100‐5631‐118 WAGE REIMBURSEMENTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 228,045 224,853 232,751 134,393 248,081 248,081 253,424 PERSONNEL BENEFITS 100‐5631‐135 LONGEVITY 9,409 9,408 9,597 ‐ 9,783 9,783 10,030 100‐5631‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5631‐192 RETIREMENT 15,739 17,288 15,943 8,503 17,535 17,535 17,915 100‐5631‐193 FICA 17,706 16,973 18,479 9,722 19,666 19,666 20,155 100‐5631‐194 HEALTH INSURANCE 43,008 41,983 41,830 21,619 42,453 42,453 42,453 100‐5631‐195 DENTAL INSURANCE 5,133 4,704 5,133 2,994 5,290 5,136 5,136 100‐5631‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 90,995 90,357 90,982 42,838 94,727 94,573 95,689 OPERATING EXPENSES 100‐5631‐210 OFFICE SUPPLIES 2,300 2,190 2,300 1,103 2,300 2,300 2,300 100‐5631‐260 ADVERTISING & PRINTING 3,950 3,324 3,950 934 3,950 3,950 3,950 100‐5631‐280 COMMUNICATIONS ‐ ‐ 1,100 513 1,100 1,100 1,100 100‐5631‐310 OUTSIDE SERVICES 3,000 1,904 3,000 30 3,000 3,000 3,000 100‐5631‐320 PROFESSIONAL SERVICES 500 425 500 ‐ 500 500 500 100‐5631‐440 TRAINING 3,000 1,530 3,000 ‐ 3,000 3,000 3,000 100‐5631‐490 OTHER OPERATING EXPENSES 500 696 500 5 500 500 500 TOTAL 13,250 10,070 14,350 2,584 14,351 14,351 14,351 TOTAL PLANNING 332,290 325,279 338,083 179,815 357,159 357,005 363,464 2015 2016 2017 84 ---PAGE BREAK--- 2017 City of Middleton Budget PUBLIC LANDS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5520‐110 SALARIES‐FULL‐TIME 428,505 361,443 437,173 227,683 481,016 436,543 442,849 100‐5520‐114 WAGE RESERVE ‐ ‐ 15,000 ‐ ‐ ‐ ‐ 100‐5520‐117 OVERTIME 3,000 1,637 3,000 ‐ 3,000 3,000 3,045 100‐5520‐120 LTE'S 54,700 48,775 74,400 32,455 108,514 108,514 108,514 TOTAL 486,205 411,855 529,573 260,138 592,530 548,057 554,408 PERSONNEL BENEFITS 100‐5520‐135 LONGEVITY 16,986 15,746 14,294 2,240 12,260 12,260 12,444 100‐5520‐145 UNEMPLOYMENT WAGES ‐ 248 ‐ ‐ ‐ ‐ ‐ 100‐5520‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5520‐192 RETIREMENT 30,689 28,695 32,629 15,031 33,748 30,723 31,167 100‐5520‐193 FICA 40,265 33,695 36,754 19,349 39,685 35,458 35,958 100‐5520‐194 HEALTH INSURANCE 91,967 79,011 98,249 41,022 113,208 99,057 99,057 100‐5520‐195 DENTAL INSURANCE 12,236 6,056 17,101 4,501 13,717 10,996 10,996 100‐5520‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 192,143 163,452 199,027 82,142 212,618 188,494 189,622 OPERATING EXPENSES 100‐5520‐220 SUPPLIES & MATERIALS 23,880 29,957 43,880 13,807 43,880 43,880 43,880 100‐5520‐221 SUPPLIES & MATERIALS (PPE) ‐ ‐ ‐ ‐ 1,880 1,880 1,880 100‐5520‐222 SUPPLIES & MATERIALS (FALL Z) ‐ ‐ ‐ ‐ 20,000 20,000 20,000 100‐5520‐224 GRANT MATCH ‐ ‐ ‐ 950 ‐ ‐ ‐ 100‐5520‐280 COMMUNICATIONS 1,000 1,001 6,500 822 7,000 7,000 7,000 100‐5520‐310 OUTSIDE SERVICES ‐ 429 ‐ ‐ ‐ ‐ ‐ 100‐5520‐410 EQUIPMENT MAINTENANCE 52,365 56,400 59,759 12,453 59,759 59,759 59,759 100‐5520‐420 MOTOR FUEL & LUBE 34,920 23,551 25,608 8,725 25,608 25,608 25,608 100‐5520‐440 TRAINING 2,600 1,426 2,600 2,776 2,600 2,600 2,600 100‐5520‐470 UTILITIES 27,199 25,587 27,199 14,752 30,395 27,395 27,395 100‐5520‐480 TREE PLANTING & REMOVAL ‐ 450 ‐ ‐ ‐ ‐ ‐ 100‐5520‐490 OTHER OPERATING EXPENSES 41,000 51,680 41,000 6,100 51,680 51,680 51,680 100‐5520‐491 JANITORIAL SERVICES 13,000 16,787 13,900 2,095 16,787 16,787 16,787 100‐5520‐492 WATER SERVICES 26,831 31,631 26,831 4,143 39,724 39,724 39,724 100‐5520‐800 CAPITAL OUTLAY 1,289 1,793 1,289 975 1,793 1,793 1,793 TOTAL 224,084 240,693 248,566 67,599 301,107 298,107 298,107 TOTAL PUBLIC LANDS 902,432 816,000 977,166 409,879 1,106,255 1,034,658 1,042,137 2015 2016 2017 85 ---PAGE BREAK--- 2017 City of Middleton Budget FORESTRY REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5611‐110 SALARIES‐FULL‐TIME 63,976 64,222 65,546 38,556 65,545 65,545 71,697 100‐5611‐120 LTE'S ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5611‐135 LONGEVITY 627 640 656 ‐ 1,311 1,311 1,434 TOTAL 64,603 64,861 66,202 38,556 66,856 66,856 73,131 PERSONNEL BENEFITS 100‐5611‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5611‐192 RETIREMENT 4,308 4,892 4,370 2,478 4,546 4,546 4,973 100‐5611‐193 FICA 4,942 5,716 5,065 3,886 5,114 5,114 5,594 100‐5611‐194 HEALTH INSURANCE 14,336 13,994 12,334 7,206 14,151 14,151 14,151 100‐5611‐195 DENTAL INSURANCE 2,322 1,175 1,219 1,354 2,392 2,323 2,323 100‐5611‐199 EMPLOYEE HEALTH CONTRIB.(1%) ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 25,908 25,777 22,988 14,924 26,203 26,134 27,041 OPERATING EXPENSES 100‐5611‐220 SUPPLIES & MATERIALS 12,375 12,266 12,375 2,996 12,375 12,375 12,375 100‐5611‐310 OUTSIDE SERVICES 52,000 50,613 27,000 14,649 27,000 27,000 27,000 100‐5611‐320 OUTSIDE PRUNING SERVICES ‐ ‐ 95,000 ‐ 95,000 95,000 95,000 100‐5611‐490 OTHER OPERATING EXPENSES 7,727 7,607 7,727 4,592 7,727 7,727 7,727 TOTAL 72,102 70,486 142,102 22,237 142,102 142,102 142,102 TOTAL FORESTRY 162,613 161,125 231,292 75,718 235,161 235,092 242,274 2015 2016 2017 86 ---PAGE BREAK--- 2017 City of Middleton Budget LAND CONSERVANCY OPERATIONS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 100‐5620‐120 LTE'S 32,400 31,423 22,420 15,352 ‐ ‐ ‐ TOTAL 32,400 31,423 22,420 15,352 ‐ ‐ ‐ PERSONNEL BENEFITS 100‐5620‐193 FICA 949 2,028 1,715 1,083 ‐ ‐ ‐ TOTAL 949 2,028 1,715 1,083 ‐ ‐ ‐ OPERATING EXPENSES 100‐5620‐220 POND RESTORATION EXPENSES 9,540 7,189 9,540 987 9,540 9,540 9,540 100‐5620‐221 CREEK MAINTENANCE 10,500 4,001 10,500 7,056 10,500 10,500 10,500 100‐5620‐222 STREAM BANK STABILIZATION EXP ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5620‐223 TRAIL MAINTENANCE EXPENSES 19,000 15,291 21,144 5,492 21,144 21,144 21,144 100‐5620‐224 GRANT MATCH 5,000 3,941 5,000 2,435 5,000 5,000 5,000 100‐5620‐225 DEER MANAGEMENT GRANT 5,000 3,912 5,000 2,784 5,000 5,000 5,000 100‐5620‐280 COMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5620‐480 INVASIVE SPECIES CONTROL 65,000 42,827 65,000 26,790 65,000 65,000 65,000 100‐5620‐490 OTHER OPERATING EXPENSES 28,400 13,360 28,400 4,186 28,400 28,400 28,400 100‐5620‐550 WCC EXPENSE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5620‐990 CONSERVANCY LAND COMMISSION ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 142,440 90,521 144,584 49,730 144,584 144,584 144,584 TOTAL LAND CONSERVANCY OPERATIONS 175,789 123,972 168,719 66,166 144,584 144,584 144,584 2015 2016 2017 87 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 88 ---PAGE BREAK--- 2017 City of Middleton Budget OTHER GENERAL FUND OPERATING BUDGETS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET LEGAL COUNSEL OPERATING EXPENSES 100‐5130‐990 CITY ATTORNEY 205,060 195,998 220,000 91,811 220,000 220,000 220,000 100‐5130‐995 CITY ATTY‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5131‐990 LEGAL COUNSEL ‐ PERSONNEL 5,000 5,000 5,000 13,217 5,000 5,000 5,000 100‐5131‐991 LEGAL COUNSEL ‐ STORMWATER 2,000 2,000 2,000 ‐ 1,000 1,000 1,000 TOTAL 212,060 202,998 227,000 105,028 226,000 226,000 226,000 TOTAL LEGAL COUNSEL 212,060 202,998 227,000 105,028 226,000 226,000 226,000 GENERAL PERSONNEL BENEFITS OPERATING EXPENSES 100‐5190‐990 DENTAL FRINGE BENEFITS ‐ ‐ ‐ 98 ‐ ‐ ‐ 100‐5190‐991 INCOME CONTINUATION INSURANCE 15,000 (31) 15,000 ‐ 15,000 ‐ ‐ 100‐5190‐992 VISION CARE ‐ 1,003 800 28 ‐ ‐ ‐ 100‐5190‐993 HRA REIMBURSEMENT ADMIN 7,000 (201) 5,500 ‐ ‐ ‐ ‐ 100‐5190‐994 FLEXIBLE SPENDING ADMIN 3,000 ‐ 3,000 ‐ ‐ ‐ ‐ 100‐5190‐995 HEALTH FRINGE BENEFITS ‐ 944 ‐ 944 ‐ ‐ ‐ 100‐5196‐990 GROUP LIFE INSURANCE 35,000 21,283 25,000 10,948 25,000 25,000 25,000 TOTAL 60,000 22,999 49,300 12,018 40,000 25,000 25,000 TOTAL GENERAL PERSONNEL BENEFITS 60,000 22,999 49,300 12,018 40,000 25,000 25,000 RISK MANAGEMENT OPERATING EXPENSES 100‐5194‐990 PROPERTY & LIABILITY INSURANCE 380,000 280,901 355,000 306,473 355,000 355,000 355,000 TOTAL 380,000 280,901 355,000 306,473 355,000 355,000 355,000 TOTAL RISK MANAGEMENT 380,000 280,901 355,000 306,473 355,000 355,000 355,000 NON‐DEPARTMENTAL OPERATING EXPENSES 100‐5810‐220 SUPPLIES & MATERIALS ‐ 250 ‐ ‐ ‐ ‐ ‐ 100‐5810‐260 GENERAL ADVERTISING & PRINTING ‐ 123 ‐ ‐ ‐ ‐ ‐ 100‐5810‐320 PROFESSIONAL SERVICES ‐ ‐ 30,000 15,743 ‐ ‐ ‐ 100‐5810‐422 FUEL ‐ 766 ‐ 106 ‐ ‐ ‐ 100‐5810‐890 MANUFACTURING ASSMT FEE 7,555 ‐ 9,000 ‐ 9,000 9,000 9,000 100‐5810‐990 MISC. EXPENSES 20,000 81,340 47,450 16,504 47,450 47,450 47,450 100‐5810‐991 DOG LICENSE PROCEEDS DANE CO ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5810‐992 BANK FEES ‐ 144 ‐ 87 ‐ ‐ ‐ 100‐5810‐993 ALL AMERICAN CITY EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5810‐994 TAX PAYMT CITY OWNED PROP. ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5810‐995 UMEMPLOYMENT FEE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5810‐996 REIMBURSEMENT OF DENTAL CLAIMS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5810‐997 INTERNAT EXCHANGE PROGRAM ‐ 848 ‐ ‐ ‐ ‐ ‐ 100‐5810‐998 SICK ACCRUAL ACTIVITY ‐ ‐ ‐ ‐ ‐ 210,000 210,000 TOTAL 27,555 83,470 86,450 32,440 56,450 266,450 266,450 TOTAL NON‐DEPARTMENTAL 27,555 83,470 86,450 32,440 56,450 266,450 266,450 2015 2016 2017 89 ---PAGE BREAK--- 2017 City of Middleton Budget OTHER GENERAL FUND OPERATING BUDGETS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 MISCELLANEOUS EXPENSES OPERATING EXPENSES 100‐5191‐990 TAX WRITE OFFS 10,080 (12,745) 10,080 ‐ 10,080 10,080 10,080 100‐5191‐992 TAX REFUND 5,000 ‐ ‐ (16,122) ‐ ‐ ‐ 100‐5193‐990 REDUCTION OF PRIOR YEARS REVEN ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5199‐990 ADD'L EXP OF PRIOR YEARS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5246‐990 WEIGHTS & MEASURES 4,400 4,400 4,400 4,400 4,400 4,400 4,400 TOTAL 19,480 (8,345) 14,480 (11,722) 14,480 14,480 14,480 TOTAL MISCELLANEOUS EXPENSES 19,480 (8,345) 14,480 (11,722) 14,480 14,480 14,480 TOTAL OTHER OPERATING BUDGETS 699,095 582,022 732,230 444,237 691,930 886,930 886,930 90 ---PAGE BREAK--- 2017 City of Middleton Budget TRANSFERS AND CONTINGENCY REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET TRANSFERS OPERATING EXPENSES 100‐5923‐990 TRANSFER TO OPEB ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5923‐992 TRANS TO LIBRARY OPS FD 212 1,144,792 1,144,792 1,241,444 1,241,444 1,241,444 1,205,029 1,225,670 100‐5923‐993 TRANS TO YOUTH CTR FD 214 ‐ ‐ 20,108 20,108 47,733 46,853 47,124 100‐5923‐995 CASH ADVANCE TO GOLF FD 650 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100‐5923‐996 TRANS TO FD 412 PW CAPITAL ‐ ‐ 751,107 751,107 ‐ ‐ ‐ 100‐5923‐997 TRANS TO FD 416 OTHER CAPITAL ‐ ‐ 100,000 100,000 ‐ ‐ ‐ 100‐5923‐998 OTHER TRANSFER OUT 87,303 87,303 ‐ ‐ ‐ ‐ ‐ 100‐5923‐999 TRANSFER TO DEBT SVC FD 300 4,363,261 4,363,261 3,566,319 ‐ ‐ ‐ ‐ 100‐5925‐999 TRANSFER TO OPEB FUND ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 5,595,356 5,595,356 5,678,978 2,112,659 1,289,177 1,251,882 1,272,794 TOTAL TRANSFERS 5,595,356 5,595,356 5,678,978 2,112,659 1,289,177 1,251,882 1,272,794 CONTINGENCY OPERATING EXPENSES 100‐7050‐990 POLICE VEHICLE DAMAGE 6,000 975 5,000 1,998 ‐ ‐ ‐ 100‐7050‐991 PUBLIC WORKS VEHICLE DAMAGE 6,000 ‐ 5,000 ‐ ‐ ‐ ‐ 100‐7050‐992 CITY LIABILITY CLAIMS 25,000 1,179 25,000 2,265 ‐ ‐ ‐ 100‐7050‐997 EMERGENCY CONTINGENCY ‐ ‐ ‐ ‐ ‐ 400,000 400,000 100‐7050‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 116,202 146,202 23,324 100‐7050‐999 RESERVE FOR CONTINGENCIES 373,363 ‐ 295,510 ‐ 250,000 140,000 140,000 TOTAL 410,363 2,154 330,510 4,263 366,202 686,202 563,324 TOTAL CONTINGENCY 410,363 2,154 330,510 4,263 366,202 686,202 563,324 TOTAL TRANSFERS AND CONTINGENCY 6,005,719 5,597,510 6,009,488 2,116,922 1,655,379 1,938,084 1,836,118 2015 2016 2017 91 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 92 ---PAGE BREAK--- 2017 City of Middleton Budget TOURISM REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET TAXES 201‐4121‐00 ROOM TAX 1,000,000 1,313,852 1,346,333 ‐ 1,400,000 1,400,000 1,400,000 TOTAL 1,000,000 1,313,852 1,346,333 ‐ 1,400,000 1,400,000 1,400,000 GRANTS 201‐4357‐00 GRANTS ‐ ‐ ‐ 9,769 ‐ ‐ ‐ TOTAL ‐ ‐ ‐ 9,769 ‐ ‐ ‐ PUBLIC CHARGES FOR SERVICES 201‐4674‐00 FOOD FESTIVAL REVENUES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐4674‐01 TRAIN COUPONS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐4674‐02 POPS CONCERT TICKETS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐4690‐00 MISCELLANEOUS REVENUES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ MISCELLANEOUS REVENUES 201‐4811‐03 CREDIT CARD REBATE PROGRAM ‐ 612 ‐ ‐ ‐ ‐ ‐ 201‐4811‐05 ADVERTISING SALES ‐ 2,250 ‐ ‐ ‐ ‐ ‐ 201‐4811‐07 COUPON SALES ‐ 3,875 1,500 500 ‐ ‐ ‐ TOTAL ‐ 6,737 1,500 500 ‐ ‐ ‐ TOTAL TOURISM REVENUES 1,000,000 1,320,589 1,347,833 10,269 1,400,000 1,400,000 1,400,000 2015 2016 2017 93 ---PAGE BREAK--- 2017 City of Middleton Budget TOURISM EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET TOURISM ADMINISTRATION WAGES 201‐5545‐110 SALARIES‐FULL‐TIME 130,790 144,617 150,847 79,507 155,115 155,115 157,378 201‐5545‐111 INTERN ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5545‐135 LONGEVITY 2,446 2,446 3,340 ‐ 1,307 1,307 1,327 TOTAL 133,236 147,062 154,187 79,507 156,422 156,422 158,705 PERSONNEL BENEFITS 201‐5545‐190 FRINGE BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5545‐192 RETIREMENT 7,633 9,469 10,177 4,053 10,637 10,637 10,792 201‐5545‐193 FICA 10,006 10,234 11,796 5,519 11,966 11,966 12,141 201‐5545‐194 HEALTH INSURANCE 28,314 29,560 27,928 13,225 28,302 28,302 28,302 201‐5545‐195 DENTAL INSURANCE 2,822 3,157 2,822 2,896 6,467 6,279 6,279 201‐5545‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 48,775 52,420 52,723 25,693 57,372 57,184 57,514 OPERATING EXPENSES 201‐5545‐205 MEALS 2,000 1,152 2,000 349 2,000 2,000 2,000 201‐5545‐220 SUPPLIES & MATERIALS 2,300 1,115 2,500 571 2,500 2,500 2,500 201‐5545‐225 PROMOTION EXPENSES 2,000 ‐ 4,000 ‐ ‐ ‐ ‐ 201‐5545‐250 POSTAGE 15,000 6,523 15,000 1,081 15,000 15,000 15,000 201‐5545‐260 PRINTING 850 76 850 259 850 850 850 201‐5545‐270 INTERNET & WEB SITE 12,000 12,030 35,000 ‐ 15,000 15,000 15,000 201‐5545‐280 COMMUNICATION 18,000 6,319 20,000 2,175 8,000 8,000 8,000 201‐5545‐340 BUILDINGS & GROUNDS MAINT 10,000 6,685 10,000 4,115 10,000 10,000 10,000 201‐5545‐410 MOVING EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5545‐440 TRAINING 3,000 1,715 5,000 1,298 10,000 10,000 10,000 201‐5545‐441 TRAVEL ‐ ‐ ‐ ‐ 30,000 30,000 30,000 201‐5545‐445 MILEAGE 308 ‐ 200 ‐ 200 200 200 201‐5545‐470 UTILITIES 4,000 3,726 4,000 1,540 4,000 4,000 4,000 201‐5545‐490 OTHER EXPENSES 6,000 8,858 6,000 2,043 3,000 3,000 3,000 TOTAL 75,458 48,198 104,550 13,431 100,550 100,550 100,550 TOTAL TOURISM ADMINISTRATION 257,469 247,680 311,460 118,630 314,344 314,156 316,769 2015 2016 2017 94 ---PAGE BREAK--- 2017 City of Middleton Budget TOURISM EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 MOBILE VISITORS CENTER WAGES 201‐5543‐112 PART TIME WAGES 28,080 ‐ 11,700 ‐ 15,038 15,038 15,264 TOTAL 28,080 ‐ 11,700 ‐ 15,038 15,038 15,264 PERSONNEL BENEFITS 201‐5543‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5543‐193 FICA 2,148 ‐ 896 ‐ 1,150 1,150 1,167 TOTAL 2,148 ‐ 896 ‐ 1,150 1,150 1,167 OPERATING EXPENSES 201‐5543‐220 SUPPLIES & MATERIALS 172 115 2,000 50 115 115 115 201‐5543‐290 UNIFORMS (CLOTHING) 100 ‐ 250 ‐ 250 250 250 201‐5543‐420 MOTOR FUEL & LUBE 2,000 373 500 73 500 500 500 201‐5543‐460 INSURANCE 500 ‐ 500 ‐ 500 500 500 201‐5543‐490 OTHER EXPENSES ‐ ‐ ‐ 32 100 100 100 201‐5543‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 2,772 488 3,250 155 1,465 1,465 1,465 TOTAL MOBILE VISITORS CENTER 33,000 488 15,846 155 17,653 17,653 17,896 95 ---PAGE BREAK--- 2017 City of Middleton Budget TOURISM EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 OTHER TOURISM EXPENDITURES OPERATING EXPENSES 201‐5195‐990 REDUCTION OF PRIOR YEARS REVEN ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5196‐990 WORKS OF WONDER CAMPAIGN ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5198‐990 BIG EVENT EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5531‐990 TOURISM GRANTS 30,000 11,472 30,000 8,000 30,000 30,000 30,000 201‐5531‐991 MASC (SPORTS COMMISION) GRANTS 30,000 30,000 30,000 ‐ 30,000 30,000 30,000 201‐5531‐993 TRADE SHOW GRANTS 66,000 61,762 70,710 40,740 76,515 76,515 76,515 201‐5531‐994 CENTURION RACE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5531‐995 DESTINATION PARTNERSHIP 15,000 ‐ 20,000 7,500 25,000 25,000 25,000 201‐5538‐980 CITY BRANDING 3,000 ‐ 9,000 ‐ 10,000 12,500 12,500 201‐5538‐985 TRAILS WAYFINDING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5538‐990 STREET BANNERS 70,000 ‐ 10,000 ‐ 1,000 1,000 1,000 201‐5539‐260 ADVERTISING 282,251 269,483 300,000 63,447 300,000 300,000 300,000 201‐5539‐265 BROCHURE EXPENSES 30,000 29,754 30,000 29,551 30,000 30,000 30,000 201‐5540‐490 OTHER EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5540‐990 PROMOTIONS 15,000 10,013 15,000 5,892 15,000 15,000 15,000 201‐5541‐990 GMCB PAYMENTS 145,000 131,385 145,000 27,903 145,000 145,000 145,000 201‐5542‐990 MARKETING EXPENSE ‐ PILCH 18,000 18,000 19,000 4,500 19,000 19,000 19,000 201‐5544‐350 BUILDING MAINT. PROJECTS 7,000 4,963 40,000 26,612 7,000 7,000 7,000 201‐5547‐230 ENTERTAINMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐220 DRUMS ON PARADE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐230 BOCKFEST ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐240 GOLD WING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐250 GALLERY EVENTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐260 MUSTARD DAYS 10,000 10,000 10,000 ‐ 10,000 10,000 10,000 201‐5548‐265 POPS CONCERT 28,500 28,500 28,500 ‐ 28,500 28,500 28,500 201‐5548‐285 CENTURION BIKE RACE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐290 50TH ANNIVERSARY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5548‐295 GOOD NEIGHBOR ADVERTISING 20,000 20,000 20,000 ‐ 20,000 20,000 20,000 201‐5549‐990 SPORTS COMMISSION 70,000 91,970 100,000 19,532 100,000 100,000 100,000 201‐5550‐990 PUBLIC RELATIONS 15,000 114 15,000 ‐ 15,000 15,000 15,000 201‐5551‐290 GOOD NEIGHBOR ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5552‐490 OTHER (TROLLEY EXPENSES) 102,000 106,711 140,000 93,610 140,624 140,624 140,624 201‐5553‐990 HOLIDAY LIGHTING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5554‐990 RESERVE FOR CONTINGENCY 25,000 ‐ 20,000 ‐ 20,000 20,000 20,000 201‐5554‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 2,929 2,929 73 TOTAL 981,751 824,127 1,052,210 327,288 1,025,568 1,028,068 1,025,212 TOTAL OTHER TOURISM EXPENDITURES 981,751 824,127 1,052,210 327,288 1,025,568 1,028,068 1,025,212 TRANSFERS OPERATING EXPENSES 201‐5923‐998 TRANSFER TO DEBT FD 300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 201‐5923‐999 TRANSFER TO GENERAL FUND ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL TOURISM EXPENDITURES 1,272,220 1,072,295 1,379,516 446,072 1,357,565 1,359,877 1,359,877 96 ---PAGE BREAK--- 2017 City of Middleton Budget LIBRARY REVENUE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 212‐4342‐00 CROSS COUNTY BORDER REIMB. ‐ 14,102 13,471 13,496 13,217 13,217 13,217 212‐4343‐00 CO. AID FIXED COST‐FACL. REIM ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐4344‐00 CO. AID FIXED COST‐OPER. REIM 783,629 785,233 777,909 777,909 798,350 798,350 798,350 TOTAL 783,629 799,335 791,380 791,405 811,567 811,567 811,567 PUBLIC CHARGES FOR SERVICES 212‐4611‐00 COPIES AND FAX 10,000 15,625 12,000 9,240 14,000 14,000 14,000 TOTAL 10,000 15,625 12,000 9,240 14,000 14,000 14,000 MISCELLANEOUS REVENUES 212‐4811‐00 TRANSFER IN ‐ GEN. FUND 1,144,792 1,144,792 1,241,444 1,241,444 1,241,444 1,205,029 1,225,670 212‐4811‐02 LIBRARY ENDOWMENT DISTRIBUTION ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐4811‐03 CREDIT CARD REBATE PROGRAM ‐ 5,500 ‐ ‐ ‐ ‐ ‐ 212‐4813‐00 FEES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐4815‐00 LOST, DAMAGED BOOK FEE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐4820‐00 SALES TAX REMIT DISCOUNT ‐ 13 ‐ 4 ‐ ‐ ‐ 212‐4880‐00 MISC. REVENUE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 1,144,792 1,150,305 1,241,444 1,241,448 1,241,444 1,205,029 1,225,670 TOTAL LIBRARY REVENUE 1,938,421 1,965,266 2,044,824 2,042,093 2,067,011 2,030,596 2,051,237 2015 2016 2017 97 ---PAGE BREAK--- 2017 City of Middleton Budget LIBRARY OPERATIONS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 212‐5511‐110 SALARIES‐FULL‐TIME 620,200 617,733 649,143 327,900 710,057 678,240 689,904 212‐5511‐111 PART‐TIME PERM. 269,000 281,718 282,650 164,977 258,138 258,138 262,010 212‐5511‐112 PART‐TIME‐NON‐PERM. 136,500 152,149 164,889 90,522 160,016 160,016 162,416 212‐5511‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐5511‐135 LONGEVITY 19,000 18,579 24,248 622 18,277 18,277 18,596 TOTAL 1,044,700 1,070,179 1,120,930 584,021 1,146,488 1,114,671 1,132,926 PERSONNEL BENEFITS 212‐5511‐145 UNEMPLOYMENT PAYMENT ‐ ‐ ‐ 3,771 ‐ ‐ ‐ 212‐5511‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐5511‐192 RETIREMENT 61,000 64,097 50,680 28,405 61,226 59,062 60,052 212‐5511‐193 FICA 80,000 78,678 85,559 43,353 87,707 85,273 86,669 212‐5511‐194 HEALTH INSURANCE 137,000 141,370 159,997 67,882 130,602 130,602 130,602 212‐5511‐195 DENTAL INSURANCE 21,100 19,131 25,180 11,185 20,498 19,901 19,901 212‐5511‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 299,100 303,275 321,416 154,595 300,033 294,838 297,224 OPERATING EXPENSES 212‐5511‐210 OFFICE SUPPLIES 24,820 30,976 24,820 10,506 24,820 24,820 24,820 212‐5511‐230 BOOKS 158,306 159,519 158,306 61,105 158,306 158,306 158,306 212‐5511‐232 PERIODICALS 18,000 14,499 16,000 15,364 16,000 16,000 16,000 212‐5511‐233 AUDIO 81,200 82,079 81,200 33,262 81,200 81,200 81,200 212‐5511‐250 POSTAGE 791 506 198 109 198 198 198 212‐5511‐260 ADVERTISING & PRINTING 2,165 1,205 2,165 2,299 2,000 2,000 2,000 212‐5511‐270 TELEPHONE 10,500 10,980 9,293 5,320 9,293 9,293 9,293 212‐5511‐280 COMMUNICATIONS ‐ ‐ ‐ 122 ‐ ‐ ‐ 212‐5511‐310 LINK SERVICES 74,196 71,927 73,904 73,853 77,130 77,130 77,130 212‐5511‐315 OUTSIDE SERVICES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐5511‐330 ELECTRONIC RESOURCES 34,572 40,083 38,793 39,510 41,073 41,073 41,073 212‐5511‐340 BUILDINGS & GKROUNDS MAINT 60,982 61,669 60,982 36,311 60,982 60,982 60,982 212‐5511‐410 EQUIPMENT MAINTENANCE 46,000 52,935 46,000 42,246 48,376 48,376 48,376 212‐5511‐420 COPIER LEASE/MAINTENANCE 10,466 12,471 9,266 6,206 11,266 11,266 11,266 212‐5511‐440 TRAINING & DEVELOPMENT 10,000 11,730 10,000 2,387 10,000 10,000 10,000 212‐5511‐450 MILEAGE 2,000 1,719 1,720 1,610 1,720 1,720 1,720 212‐5511‐470 UTILITIES 53,700 54,038 52,358 19,279 52,358 52,358 52,358 212‐5511‐490 PROGRAMMING ‐ ‐ 10,000 10,000 10,000 10,000 10,000 212‐5511‐704 SALES TAX ‐ PD.‐DO NOT USE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐5511‐800 CAPITAL OUTLAY 6,923 5,984 6,923 4,758 5,984 5,984 5,984 212‐7050‐990 TRANSFER OUT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 212‐7050‐999 RESERVE FOR CONTINGENCY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 594,621 612,320 601,928 364,248 610,706 610,706 610,706 TOTAL LIBRARY OPERATIONS 1,938,421 1,985,775 2,044,274 1,102,865 2,057,227 2,020,215 2,040,856 2015 2016 2017 98 ---PAGE BREAK--- 2017 City of Middleton Budget YOUTH CENTER REVENUE REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET CONTRIBUTIONS 214‐4500‐01 MCPASD CONTRIBUTION ‐ ‐ 18,500 ‐ 18,500 18,500 18,500 214‐4500‐03 DANE COUNTY CONTRIBUTION ‐ ‐ 8,700 5,071 8,700 8,700 8,700 TOTAL ‐ ‐ 27,200 5,071 27,200 27,200 27,200 DONATIONS 214‐4700‐01 GENERAL DONATIONS TO YC ‐ ‐ 10,000 610 1,000 1,000 1,000 214‐4700‐03 PASS PROGRAM DONATIONS ‐ ‐ ‐ ‐ 4,750 4,750 4,750 TOTAL ‐ ‐ 10,000 610 5,750 5,750 5,750 GRANTS 214‐4600‐03 MCPASD ED. FOUNDATION GT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐4600‐05 MADISON AREA SPORTS COM GT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐4600‐07 MIDDLETON COMM. FOUND. GT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐4600‐09 KIWANIS DISTRICT FOUND. GT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ MISCELLANEOUS REVENUES 214‐4800‐01 TRANSFER IN FR GEN. FUND ‐ ‐ 20,108 20,108 47,733 46,853 47,124 TOTAL ‐ ‐ 20,108 20,108 47,733 46,853 47,124 TOTAL YOUTH CENTER REVENUE ‐ ‐ 57,308 25,789 80,683 79,803 80,074 2015 2016 2017 99 ---PAGE BREAK--- 2017 City of Middleton Budget YOUTH CENTER OPERATIONS REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WAGES 214‐5100‐110 SALARIES‐FULL‐TIME ‐ ‐ 40,750 19,779 50,047 49,169 49,918 214‐5100‐135 LONGEVITY ‐ ‐ ‐ ‐ 286 286 ‐ TOTAL ‐ ‐ 40,750 19,779 50,333 49,455 49,918 PERSONNEL BENEFITS 214‐5100‐192 RETIREMENT ‐ ‐ 2,690 (331) 3,423 3,423 3,494 214‐5100‐193 FICA ‐ ‐ 3,118 1,498 3,851 3,851 3,987 214‐5100‐195 DENTAL INSURANCE ‐ ‐ 295 196 608 591 591 TOTAL ‐ ‐ 6,103 1,364 7,882 7,865 8,072 OPERATING EXPENSES 214‐5100‐220 SUPPLIES & MATERIALS ‐ ‐ 4,375 1,356 4,375 4,375 4,375 214‐5100‐280 COMMUNICATION ‐ ‐ 480 245 480 480 480 214‐5100‐310 TRIPS ‐ ‐ 1,500 411 1,500 1,500 1,500 214‐5100‐440 TRAINING & DEVELOPMENT ‐ ‐ 500 112 500 500 500 214‐5100‐480 NUTRITIONAL SUPPLIES & MATS ‐ ‐ 3,600 1,140 5,729 5,729 5,729 214‐5201‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐5210‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ 922 ‐ ‐ ‐ 214‐5210‐310 TRIPS ‐ ‐ ‐ 280 ‐ ‐ ‐ 214‐5215‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐5220‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 214‐5301‐996 CASH MATCH ‐ ‐ ‐ 4,647 9,500 9,500 9,500 214‐5301‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 670 670 ‐ TOTAL ‐ ‐ 10,455 9,112 22,754 22,754 22,084 TOTAL YOUTH CENTER OPERATIONS ‐ ‐ 57,308 30,255 80,969 80,074 80,074 2015 2016 2017 100 ---PAGE BREAK--- 2017 City of Middleton Budget 2017 2017 Requested Approved REVENUES Insurance Cost Allocations General Fund 355,000 $ 355,000 $ Tourism Fund 2,500 2,500 Water Utility 25,000 25,000 Sewer Utility 10,000 10,000 Golf Course 27,208 27,208 Other Revenues Insurance Dividends 8,000 8,000 Insurance Recoveries ‐ ‐ Miscellaneous Revenues ‐ ‐ Total Revenues 427,708 $ 427,708 $ EXPENDITURES Insurance Coverage Liability Insurance 63,533 63,533 Excess Liability Insurance 2,592 2,592 Employment Practices Liability 8,614 8,614 Cyber Liability ‐ ‐ Crime Policy 874 874 Volunteer Accident Policy 1,861 1,861 Workers Compensation 198,063 198,063 Auto Physical Damage 16,791 16,791 Boiler & Machinery 1,514 1,514 Property Insurance 88,806 88,806 Subtotal: Insurance Coverage 382,648 382,648 Claims Costs Liability Claims 25,000 25,000 Police Vehicle Damage 5,000 5,000 Public Works Vehicle Damage 5,000 5,000 Other Claim Costs 10,000 10,000 Subtotal: Claims Costs 45,000 45,000 Total Expenditures 427,648 $ 427,648 $ CHANGE IN NET POSITION 60 $ 60 $ NET POSITION Beginning Net Position ‐ $ ‐ $ Ending Net Position 60 $ 60 $ Risk Management Fund (Fund 710) 101 ---PAGE BREAK--- 2017 City of Middleton Budget Cash on Hand (7/31/16): $727,850 Expenses 2015 Budget 2016 Budget 2016 Projected 2017 Proposed 2017 Approved Downtown Snow Removal 12,000 25,000 2,500 25,000 25,000 Senior Center Building Maintenance 2,500 5,000 5,000 5,000 5,000 Downtown Marketing Assistance 5,000 5,000 3,250 5,000 5,000 CDA Events Sponsorship ‐ ‐ ‐ 5,000 5,000 Banners/Holiday Lights 10,000 10,000 10,000 10,000 10,000 Farmers Market Coordinator ‐ 7,250 ‐ ‐ ‐ Downtown Planters 5,000 5,000 6,000 ‐ ‐ Terrace Avenue Baskets 3,000 3,000 4,000 ‐ ‐ City Hall Landscape 20,000 ‐ ‐ ‐ ‐ Medians' Landscape 5,000 ‐ ‐ ‐ ‐ City Hall Community Garden 3,000 3,000 ‐ ‐ ‐ LTEs for Downtown Maintenance 6,500 6,500 10,000 10,000 10,000 Downtown Landscape and Maintenance1 ‐ ‐ 8,500 18,500 18,500 Senior Center Roof Replacement ‐ 147,000 60,000 ‐ ‐ Total Expenses 72,000 216,750 109,250 78,500 78,500 Revenues Edward Jones Rent 9,432 9,708 9,708 10,000 10,000 Hubbard Activity Center 5,000 8,000 5,500 5,500 5,500 National Mustard Museum Loan Payments 6,000 6,000 6,000 6,000 6,000 Middleton Station Parking Lease 1,500 3,600 3,600 3,600 3,600 Total Revenues 21,932 27,308 24,808 25,100 25,100 Total Surplus/(Deficit) (50,068) (189,442) (84,442) (53,400) (53,400) 1 The Downtown Landscape and Maintenance line item includes the downtown planters, the Terrace Avenue baskets, and labor for installation and maintenance. COMMUNITY DEVELOPMENT AUTHORITY 2017 BUDGET PLAN 102 ---PAGE BREAK--- 2017 City of Middleton Budget Category 2017 Total Approved Capital Borrowing TIF Fund Balance / Repl Fund Grants / Other Capital Projects Funds & TIF 4,954,280 3,999,930 926,850 ‐ 27,500 Airport 30,000 ‐ 30,000 ‐ ‐ Golf Course 360,000 ‐ ‐ ‐ 360,000 Sewer Utility 237,500 ‐ ‐ ‐ 237,500 Storm Water Utility 185,000 ‐ ‐ ‐ 185,000 Water Utility 796,000 ‐ ‐ ‐ 796,000 Fire District 190,950 ‐ ‐ 190,950 ‐ Total 6,753,730 3,999,930 956,850 190,950 1,606,000 Department and Project 2017 Total Approved Capital Borrowing TIF Fund Balance / Repl Fund Grants / Other Airport 1 "Micro Master Plan" for NE Hangar Devel. 30,000 ‐ 30,000 ‐ ‐ TOTAL 30,000 ‐ 30,000 ‐ ‐ Building Inspection 1 Scanning/Display Service for Plan Archive 12,350 12,350 ‐ ‐ ‐ 2 City Hall Fire Panel and Building Access 25,000 25,000 ‐ ‐ ‐ TOTAL 37,350 37,350 ‐ ‐ ‐ Conservancy Lands 1 Conservancy Lands Master Plan Update 20,000 20,000 ‐ ‐ ‐ 2 Bock Community Forest ‐ Restoration Mgmt 30,000 15,000 ‐ ‐ 15,000 3 City Trail Network Devel. & Enhancements 209,175 209,175 ‐ ‐ ‐ TOTAL 259,175 244,175 ‐ ‐ 15,000 EMS 1 EMS Storage Cabinet & Training Rm Window 20,000 20,000 ‐ ‐ ‐ TOTAL 20,000 20,000 ‐ ‐ ‐ Fire 1 Capital Replacement Fund 190,950 ‐ ‐ 190,950 ‐ TOTAL 190,950 ‐ ‐ 190,950 ‐ Golf Course 1 Pump Station Upgrade 215,000 ‐ ‐ ‐ 215,000 2 Large Tee Mower 40,000 ‐ ‐ ‐ 40,000 3 Greens Rollers 40,000 ‐ ‐ ‐ 40,000 4 Pleasant View Golf Course Patio Furniture 20,000 ‐ ‐ ‐ 20,000 5 Pleasant View Golf Course Walk In Cooler 15,000 ‐ ‐ ‐ 15,000 6 Enclosed Bedknife Grinder 25,000 ‐ ‐ ‐ 25,000 7 Pleasant View Golf Course Water Heater 5,000 ‐ ‐ ‐ 5,000 TOTAL 360,000 ‐ ‐ ‐ 360,000 2017 Approved Capital Budget Items 103 ---PAGE BREAK--- 2017 City of Middleton Budget Department and Project 2017 Total Approved Capital Borrowing TIF Fund Balance / Repl Fund Grants / Other Information Technology 1 City Wide Fiber Network 75,000 75,000 ‐ ‐ ‐ 2 Meeting Rooms Technology Upgrades 30,000 30,000 ‐ ‐ ‐ 4 Sire Document & Agenda Mgmt System Replacement 100,000 100,000 ‐ ‐ ‐ TOTAL 205,000 205,000 ‐ ‐ ‐ Parks, Recreation & Forestry 1 General Citywide Playground Equip. Upgrades 35,000 35,000 ‐ ‐ ‐ 3A Water Slide Repairs/Restoration 27,500 27,500 ‐ ‐ ‐ 3B Sand Area Playground equipment repair 10,000 10,000 ‐ ‐ ‐ 4 Emerald Ash Borer Program 197,400 197,400 ‐ ‐ ‐ 5 Lakeview Porous Path Resurfacing 81,325 81,325 ‐ ‐ ‐ TOTAL 351,225 351,225 ‐ ‐ ‐ Planning 1 Pleasant View Road Expansion 776,850 ‐ 776,850 ‐ ‐ 2 University & Parmenter Intersection Improve 150,000 ‐ 150,000 ‐ ‐ 3 Landmark Plaque Replacement 12,500 ‐ ‐ ‐ 12,500 TOTAL 939,350 ‐ 926,850 ‐ 12,500 Police 1 Squad Car Emerg. Lighting, Siren & Controller 82,950 82,950 ‐ ‐ ‐ TOTAL 82,950 82,950 ‐ ‐ ‐ Public Works 1 University Ave. Reconstruction 1,500,000 1,500,000 ‐ ‐ ‐ 3 Park Shores Ct Resurfacing 97,700 97,700 ‐ ‐ ‐ 4 Sweeney Dr Resurfacing: Fortune Dr‐ S Terminus 23,300 23,300 ‐ ‐ ‐ 5 Cardinal Dr Resurfacing 69,800 69,800 ‐ ‐ ‐ 6 Amherst Rd Resurfacing 135,000 135,000 ‐ ‐ ‐ 8 Middleton St Resurfacing University‐Elmwood Ave 29,300 29,300 ‐ ‐ ‐ 9 Bristol St Resurfacing: University Ave‐Elmwood Ave 32,600 32,600 ‐ ‐ ‐ 10 Crack Filling, Chip Sealing 165,000 165,000 ‐ ‐ ‐ 13 Aerial Photography: Fly Dane Partnership 24,000 24,000 ‐ ‐ ‐ 14 N Gammon Rd: Sidewalk Fortune‐Tiedeman Pond 20,000 20,000 ‐ ‐ ‐ 15 TIG Welder 7,785 7,785 ‐ ‐ ‐ 18 CTH Q: RRFB at Shorecrest Dr. 8,000 8,000 ‐ ‐ ‐ TOTAL 2,112,485 2,112,485 ‐ ‐ ‐ 104 ---PAGE BREAK--- 2017 City of Middleton Budget Department and Project 2017 Total Approved Capital Borrowing TIF Fund Balance / Repl Fund Grants / Other Sewer Utility 1 Sewer Main Replacement 192,500 ‐ ‐ ‐ 192,500 2 Sewer Video Equipment 45,000 ‐ ‐ ‐ 45,000 TOTAL 237,500 ‐ ‐ ‐ 237,500 Stormwater Utility 1 Pheasant Branch Bank Toe Stablization 125,000 ‐ ‐ ‐ 125,000 2 South Pond Dredging 60,000 ‐ ‐ ‐ 60,000 TOTAL 185,000 ‐ ‐ ‐ 185,000 Vehicle and Equipment Replacement Plan 1 2017 Vehicle & Equipment Requests 884,445 884,445 ‐ ‐ ‐ TOTAL 884,445 884,445 ‐ ‐ ‐ Water Resources 1 Adaptive Management / TMDL Compliance 62,300 62,300 ‐ ‐ ‐ TOTAL 62,300 62,300 ‐ ‐ ‐ Water Utility 1 Water Meter Replacement 100,000 ‐ ‐ ‐ 100,000 2 Tower #2 Cathodic Protection 55,000 ‐ ‐ ‐ 55,000 3 Water Main Replacement 192,500 ‐ ‐ ‐ 192,500 4 Water Utility Equipment ‐ Pick Up Truck 50,000 ‐ ‐ ‐ 50,000 5 Tower #2 Mixer 38,500 ‐ ‐ ‐ 38,500 6 Elevated Tank Painting 220,000 ‐ ‐ ‐ 220,000 7 Quarry Res Roof Membrane & Insulation Replace 140,000 ‐ ‐ ‐ 140,000 TOTAL 796,000 ‐ ‐ ‐ 796,000 TOTAL ALL DEPARTMENTS 6,753,730 3,999,930 956,850 190,950 1,606,000 105 ---PAGE BREAK--- 2017 City of Middleton Budget Mechanic's Priority Vehicle No. Vehicle Year Department Description Normal Font = Existing; Bold = New Budget Request Approved Budget 1 555 2013 Police Ford Taurus 45,215 $ 45,215 $ 2 5 2001 City Hall Ford Crown Victoria 4,000 $ 4,000 $ 3 557 2013 Police Ford Taurus 45,215 $ 45,215 $ 4 12 2004 City Hall Ford Crown Victoria 4,000 $ 4,000 $ 5 22 2005 Streets Elgin Street Sweeper 225,000 $ 225,000 $ 6 T‐22 N/A Streets Roller Trailer 6,000 $ 6,000 $ 7 50 2006 Public Lands John Deere Gator 15,900 $ 15,900 $ 8 52 2008 Public Lands John Deere Gator 15,900 $ 15,900 $ 9 63 2012 Public Lands John Deere Gator (replace electric w/ gas) 15,900 $ 15,900 $ 10 56 2008 Public Lands Chevy 2500 Truck 31,700 $ 31,700 $ 11 N/A 2001 Streets Graco Street Painter 15,000 $ 15,000 $ 12 M‐7 2008 Public Lands Ferris IS2002 Ball Diamond Mower 10,500 $ 10,500 $ 13 14 1998 Streets Ford L8501 Single Axle Dump Truck 195,000 $ 195,000 $ 14 502 2009 Police 2009 Chevy Impala 37,650 $ 37,650 $ 15 46 2001 Streets Vermeer Brush Chipper 60,000 $ 60,000 $ 16 N/A 2007 Streets Bush Hog Pitch Bank Mower 11,500 $ 11,500 $ 17 51 2005 Public Lands GMC 3500 Dump Truck with Box 53,525 $ 53,525 $ 18 N/A 2007 Community Service Speed Alert Unit 15,525 $ 15,525 $ 19 9 2006 Public Lands Chevy 1500 Half Ton Truck 31,700 $ 31,700 $ 20 551 2014 Police Ford Taurus 45,215 $ 45,215 $ 21 18 2003 City Hall Ford Crown Victoria 6,000 $ ‐ $ 22 M‐5 2009 Public Lands John Deere 1600 Turbo Wide Area Mower 53,700 $ ‐ $ 23 24 2004 Streets Tarco Leaf Vac, 3,400 hrs 60,000 $ ‐ $ 24 T‐23 1980 Streets Painting Trailer 4,000 $ ‐ $ 25 17 2003 Streets Sterling Tandem Dump Truck 235,000 $ ‐ $ 26 * 2017 Public Lands 2017 3/4 Ton Pickup 39,500 $ ‐ $ 27 * 2017 Community Service Speed Alert Trailer 6,000 $ ‐ $ 28 39 1998 Streets Ford L8501 Single Axle Dump Truck 195,000 $ ‐ $ TOTAL 1,483,645 $ 884,445 $ NOTES: 2017 VEHICLE AND CAPITAL EQUIPMENT CAPITAL ‐ NEW AND REPLACEMENT N/A = Number never assigned * = New Purchase ‐ Number not yet assigned Vehicle and equipment budget requests were submitted by Lead Mechanic Brian Gebhard in priority order based on equipment age, use, mileage, repair history, etc. Streets Roller trailer is listed as priority #6 mainly because of the new roller that was purchased in 2016 is much heavier than the old one which is pushing the capacity limit of the current trailer. Public Lands John Deere Gators (priorities #7 ‐ are being used much more than in the past, and with their age they've been in the shop a lot more recently. The electric Gator has been a very high maintenance vehicle, and is proposed to be replaced with a gas model. 106 ---PAGE BREAK--- Vehicle Replacement Plan 2017 City of Middleton Budget GENERAL FUND VEHICLE REPLACEMENT PLAN SUMMARY: 2017-2026 Department Total Current Replacement Value Average Annual Cost 2017 2018 2019 2020 2021 2022 to 2026 Administration 53,803 $ 5,380 $ - $ 35,639 $ - $ - $ - $ 30,868 $ Inspection 103,071 10,307 4,000 23,043 - - - 65,862 Police 534,340 103,855 173,295 175,349 98,270 149,619 106,294 731,764 Public Works 2,666,530 229,437 490,000 930,020 441,788 16,490 11,928 1,087,885 Public Lands 1,164,642 129,625 175,125 397,442 117,503 7,766 104,057 819,492 TOTAL 4,522,386 $ 478,605 $ 842,420 $ 1,561,494 $ 657,562 $ 173,875 $ 222,279 $ 2,735,871 $ Beginning Balance - Plus Budget Allocation 884,445 1,561,494 657,562 173,875 222,279 2,735,871 Less Vehicle Replacements (842,420) - - - - - Less Other Equipment Replacements (42,025) (1,561,494) (657,562) (173,875) (222,279) (2,735,871) Less New Vehicle & Equipment Requests - - - - - - Ending Balance - - - - - - NON-GENERAL FUNDS VEHICLE REPLACEMENT PLAN SUMMARY: 2017-2026 Department Total Current Replacement Value Average Annual Cost 2017 2018 2019 2020 2021 2022 to 2026 Utilities 917,641 $ 91,027 $ 50,000 $ 92,015 $ 55,427 $ - $ 49,097 $ 850,056 $ Tourism 35,632 3,563 - - - - 43,352 - TOTAL 953,273 $ 94,591 $ 50,000 $ 92,015 $ 55,427 $ - $ 92,449 $ 850,056 $ 107 ---PAGE BREAK--- 2017 City of Middleton Budget Department and Project Account Description Account Number Budget Amount Airport 1 "Micro Master Plan" for NE Hangar Devel. Airport Improvements 401‐5178‐990 30,000 TOTAL 30,000 Building Inspection 1 Scanning/Display Service for Plan Archive Misc. Bldg. Insp. Proj: Contract. Svc.s 416‐5910‐005 12,350 2 City Hall Fire Panel and Building Access Misc. Bldg. Insp. Proj: Capital Outlay 416‐5910‐800 25,000 TOTAL 37,350 Conservancy Lands 1 Conservancy Lands Master Plan Update Cons. Land Plan: Contractual Expenses 414‐5127‐005 20,000 2 Bock Community Forest ‐ Restoration Mgmt Bock Comm. Forest: Contractual Exp 414‐5131‐005 30,000 3 City Trail Network Devel. & Enhancements City Trail Network: Contractual Expenses 414‐5145‐005 209,175 TOTAL 259,175 EMS 1 EMS Storage Cabinet & Training Rm Window Misc. EMS Projects: Capital Outlay 416‐5100‐800 20,000 TOTAL 20,000 Fire 1 Capital Replacement Fund General Fund Assigned Fund Balance N/A 190,950 TOTAL 190,950 Golf Course 1 Pump Station Upgrade Capital Expenses: Capital Outlay 650‐5550‐800 215,000 2 Large Tee Mower Capital Expenses: Capital Outlay 650‐5550‐800 40,000 3 Greens Rollers Capital Expenses: Capital Outlay 650‐5550‐800 40,000 4 Pleasant View Golf Course Patio Furniture Capital Expenses: Capital Outlay 650‐5550‐800 20,000 5 Pleasant View Golf Course Walk In Cooler Capital Expenses: Capital Outlay 650‐5550‐800 15,000 6 Enclosed Bedknife Grinder Capital Expenses: Capital Outlay 650‐5550‐800 25,000 7 Pleasant View Golf Course Water Heater Capital Expenses: Capital Outlay 650‐5550‐800 5,000 TOTAL 360,000 Information Technology 1 City Wide Fiber Network IT Fiber Network: Capital Outlay 416‐5510‐800 75,000 2 Meeting Rooms Technology Upgrades Misc. IT Projects: Capital Outlay 416‐5500‐800 30,000 4 Sire Document & Agenda Mgmt System Replacement IT Document Mgmt.: Capital Outlay 416‐5525‐800 100,000 TOTAL 205,000 Parks, Recreation & Forestry 1 General Citywide Playground Equip. Upgrades Playground Equipment: Capital Outlay 414‐5382‐800 35,000 3A Water Slide Repairs/Restoration Aquatic Center: Aquatic Capital Equip. 414‐5316‐800 27,500 3B Sand Area Playground equipment repair Aquatic Center: Aquatic Capital Equip. 414‐5316‐800 10,000 4 Emerald Ash Borer Program EAB Tree Removal: Contractual Expenses 414‐5205‐005 197,400 5 Lakeview Porous Path Resurfacing Lakeview Other Exp: Contractal Exp 414‐5321‐005 81,325 TOTAL 351,225 2017 Approved Capital Budget Items by Account Number 108 ---PAGE BREAK--- 2017 City of Middleton Budget Department and Project Account Description Account Number Budget Amount Planning 1 Pleasant View Road Expansion Pleasant View Road: Design 401‐5210‐005 776,850 2 University & Parmenter Intersection Improve University/Parmenter Int: Design 401‐5215‐005 150,000 3 Landmark Plaque Replacement Other Tourism: City Branding 201‐5538‐980 12,500 TOTAL 939,350 Police 1 Squad Car Emerg. Lighting, Siren & Controller PD Capital Equipment: Capital Outlay 416‐5380‐800 82,950 TOTAL 82,950 Public Works 1 University Ave. Reconstruction University Avenue: Construction 412‐5313‐010 1,500,000 3 Park Shores Ct Resurfacing Resurfacing Projects: Construction 412‐5350‐010 97,700 4 Sweeney Dr Resurfacing: Fortune Dr‐ S Terminus Resurfacing Projects: Construction 412‐5350‐010 23,300 5 Cardinal Dr Resurfacing Resurfacing Projects: Construction 412‐5350‐010 69,800 6 Amherst Rd Resurfacing Resurfacing Projects: Construction 412‐5350‐010 135,000 8 Middleton St Resurfacing University‐Elmwood Ave Resurfacing Projects: Construction 412‐5350‐010 29,300 9 Bristol St Resurfacing: University Ave‐Elmwood Ave Resurfacing Projects: Construction 412‐5350‐010 32,600 10 Crack Filling, Chip Sealing Chip/Slurry Seal: Construction 412‐5315‐010 165,000 13 Aerial Photography: Fly Dane Partnership Fly Dane: Construction 412‐5113‐010 24,000 14 N Gammon Rd: Sidewalk Fortune‐Tiedeman Pond Other Sidewalks: Construction 412‐5441‐010 20,000 15 TIG Welder Other Equipment: Capital Outlay 412‐5810‐800 7,785 18 CTH Q: RRFB at Shorecrest Dr. Pedestrian Imp: Construction 412‐5420‐010 8,000 TOTAL 2,112,485 Sewer Utility 1 Sewer Main Replacement Main Replacement 620‐6297‐815 192,500 2 Sewer Video Equipment Garage & Equipment 620‐6297‐825 45,000 TOTAL 237,500 Stormwater Utility 1 Pheasant Branch Bank Toe Stablization Stream Bank Projects: Capital Outlay 630‐5810‐800 125,000 2 South Pond Dredging Dreding Projects: Capital Outlay 630‐5820‐800 60,000 TOTAL 185,000 Vehicle and Equipment Replacement Plan 1 2017 Vehicle & Equipment Requests PW Capital Equipment: Capital Outlay 412‐5805‐800 512,500 2017 Vehicle & Equipment Requests PL Capital Equipment: Capital Outlay 414‐5380‐800 175,125 2017 Vehicle & Equipment Requests PD Squad Replacement: Capital Outlay 416‐5305‐800 173,295 2017 Vehicle & Equipment Requests Other Vehicles: Capital Outlay 416‐5820‐800 8,000 2017 Vehicle & Equipment Requests Community Services: Capital Outlay 416‐5905‐800 15,525 TOTAL 884,445 Water Resources 1 Adaptive Management / TMDL Compliance Yahara Basin Adapt Mgmt: Capital Outlay 412‐5608‐800 62,300 TOTAL 62,300 109 ---PAGE BREAK--- 2017 City of Middleton Budget Department and Project Account Description Account Number Budget Amount Water Utility 1 Water Meter Replacement New Meters 610‐6197‐840 100,000 2 Tower #2 Cathodic Protection Dist Reserv & Standpipe 610‐6197‐830 55,000 3 Water Main Replacement Water Main Replacement 610‐6197‐820 192,500 4 Water Utility Equipment ‐ Pick Up Truck Transportation Equipment 610‐6197‐815 50,000 5 Tower #2 Mixer Dist Reserv & Standpipe 610‐6197‐830 38,500 6 Elevated Tank Painting Dist Reserv & Standpipe 610‐6197‐830 220,000 7 Quarry Res Roof Membrane & Insulation Replace Dist Reserv & Standpipe 610‐6197‐830 140,000 TOTAL 796,000 TOTAL ALL DEPARTMENTS 6,753,730 110 ---PAGE BREAK--- 2017 City of Middleton Budget 2015 2016 2016 2017 Actual Budget Projected Approved REVENUES Tax Increment 8,692,301 $ 9,126,300 $ 9,126,295 $ 7,076,276 $ Greenway Assessments 189,008 300,000 177,030 177,030 Special Assessment Interest 79,383 - 49,568 37,176 Exempt Computer Aid 297,432 250,000 259,263 260,000 Other Revenues - - 75,000 - Investment and Interest Income 39 25,000 30 25,000 Total Revenues 9,258,163 $ 9,701,300 $ 9,687,186 $ 7,575,482 $ EXPENDITURES General Administration 2,500 - 150 - Planning 171,620 200,000 300,000 200,000 Engineering 11,295 25,000 15,000 25,000 GIS 57,170 60,000 60,000 60,000 Legal 80,130 75,000 50,000 75,000 TID Cost Recovery 1,676,530 1,576,530 1,576,530 1,476,530 Debt Service Principal - - - 1,880,000 Interest - - - 224,576 Debt Issuance Costs - - - - Capital Outlay & Incentives Capital Projects 2,571,391 221,715 1,300,000 5,926,850 Developer Payments 2,903,296 1,464,337 1,166,961 1,485,431 Total Expenditures 7,473,931 $ 3,622,582 $ 4,468,641 $ 11,353,387 $ OTHER FINANCING SOURCES (USES) Long-term debt issues - - - - Premium on debt issued - - - - Transfer to Debt Service Fund (2,105,804) (2,108,833) (2,108,833) - Donation to TID 5 - - - - Sale of Property - - 1,023,000 - Other Transfers In (Out) - (400,000) - - Total Other Sources (Uses) (2,105,804) (2,508,833) (1,085,833) - NET CHANGE IN FUND BALANCE (321,572) 3,569,885 4,132,712 (3,777,905) FUND BALANCE Beginning Fund Balance 4,670,832 $ 4,349,260 $ 4,349,260 $ 8,481,971 $ Ending Fund Balance 4,349,260 7,919,145 8,481,971 4,704,066 Less Advances to Other Funds (4,047,412) (4,447,412) (4,669,375) (4,688,853) NET AVAILABLE FUND BALANCE 301,848 $ 3,471,733 $ 3,812,596 $ 15,213 $ Tax Increment Financing District #3 Budget Summary (Fund 401) 111 ---PAGE BREAK--- 2017 City of Middleton Budget 2015 2016 2016 2017 Actual Budget Projected Approved REVENUES Tax Increment 603,505 $ 448,154 $ 448,154 $ 857,583 $ Special Assessments - - - - Special Assessment Interest - - - - Exempt Computer Aid 26,495 - 24,018 25,000 Other Revenues 266,250 - - - Investment and Interest Income 27 - 30 - Total Revenues 896,276 $ 448,154 $ 472,202 $ 882,583 $ EXPENDITURES General Administration 150 - 150 - Planning 22,794 25,000 25,000 25,000 Engineering 6,677 10,000 10,000 10,000 Legal 20,677 20,000 20,000 20,000 Debt Service Principal - - - 353,611 Interest - - - 218,701 Debt Issuance Costs - - 3,500 - Capital Outlay & Incentives Capital Projects 280,702 - 97,802 - Developer Payments 1,101,000 28,000 2,127,387 88,000 Total Expenditures 1,431,999 $ 83,000 $ 2,283,839 $ 715,312 $ OTHER FINANCING SOURCES (USES) Long-term debt issues - - 2,100,000 - Premium on debt issued - - - - Transfer to Debt Service Fund (139,735) (139,735) (139,735) - Donation to TID 5 - - - - Sale of Property - - - - Other Transfers In (Out) - - - - Total Other Sources (Uses) (139,735) (139,735) 1,960,265 - NET CHANGE IN FUND BALANCE (675,458) 225,419 148,628 167,271 FUND BALANCE Beginning Fund Balance 8,438 $ (667,020) $ (667,020) $ (298,703) $ Ending Fund Balance (667,020) (441,601) (518,391) (131,432) Less Advances to Other Funds - - - - NET AVAILABLE FUND BALANCE (667,020) $ (441,601) $ (518,391) $ (131,432) $ Tax Increment Financing District #5 Budget Summary (Fund 501) 112 ---PAGE BREAK--- 2017 City of Middleton Budget The Debt Service Fund is used to account for the account for the payment of general long‐term debt principal, interest, and related costs. Debt service for enterprise funds (Pleasant View Golf Course) are budgeted and paid from those funds. Prior to 2017, this budget also contained the City's Tax Increment Financing (TIF) debt and transfers from TIF Districts #3 and #5 to pay for the principal and interest on the TIF‐related debt. Beginning in 2017, debt service payments for TIF‐related debt is budgted directly in each TIF fund. Outstanding Debt Issues Issue Purpose Maturity Year Callable Original Amount Balance at 12/31/17 2008 A GO Refunding Bonds Fire & EMS 2021 3/1/2018 5,250,000 340,000 2008 C GO Refunding Bonds Golf Course 2021 3/1/2018 5,250,000 1,400,000 2010 Taxable GO Notes (BAB) Capital 2017 No 2,010,000 ‐ 2010 Taxable GO Ref Bds (BAB) Police Station 2029 9/1/2020 10,110,000 7,350,000 2010 GO Refunding Bonds TID #3 2020 9/1/2018 4,625,000 1,820,000 2010 Taxable GO Ref Bonds TID #3 2020 9/1/2018 6,580,000 2,475,000 2011 GO Promissory Notes Capital 2019 9/1/2017 2,500,000 1,265,000 2012 Taxable GO Notes TID #3 2019 No 2,540,000 750,000 2012 GO Promissory Notes Capital 2020 No 2,015,000 795,000 2012 GO Promissory Notes Capital/TID #3 2022 9/1/2020 4,500,000 2,520,000 2012 Taxable GO Notes TID #5 2032 9/1/2022 5,110,000 4,840,000 2013 GO Promissory Notes Capital/MOC 2023 2/1/2021 4,000,000 3,010,000 2014 GO Promissory Notes Capital 2022 2/1/2020 2,000,000 1,265,000 2015 GO Refunding Bonds MOC 2032 9/1/2025 6,500,000 6,500,000 2015 GO Promissory Notes Capital 2023 2/1/2021 3,000,000 2,565,000 2015 GO Promissory Notes Capital 2017 No 1,875,000 ‐ 2016 State Trust Fund Loan TID #5 2034 Yes 2,100,000 2,016,389 2016 GO Refunding Bonds Fire & EMS 2027 2/1/2024 3,900,000 3,865,000 TOTAL 73,865,000 42,776,389 Legal Debt Limit 2016 Total Equalized Valuation as Certified by WI Dept. of Revenue 3,143,766,900 $ Legal Debt Limit as Percentage of Equalized Valuation 5% Allowable Debt Limit as of 12/31/2016 157,188,345 $ General Obligation Debt Outstansing as of 12/31/2016 49,030,000 $ Available Debt Capacity Under Legal Limit 108,158,345 $ Percent of Legal Debt Limit Incurred 31.2% 2017 Debt Service Budget 113 ---PAGE BREAK--- 2017 City of Middleton Budget 2015 2016 2016 2017 Actual Adopted Budget Amended Budget Requested REVENUES Property Taxes - $ - $ - $ 4,437,499 $ BAB Interest Subsidy 150,548 142,891 142,891 133,167 Police Impact Fees - 128,585 128,585 75,000 Fire/EMS Impact Fees - 128,585 128,585 75,000 Interest - - - - Total Revenues 150,548 $ 400,061 $ 400,061 $ 4,720,666 $ EXPENDITURES Principal - General 3,696,667 3,836,682 3,836,682 3,720,000 Principal - Refunding 8,350,000 - - - Principal - TID 3 1,803,333 1,843,318 1,843,318 - Principal - TID 5 - - - - Interest - General 1,167,264 1,085,318 1,085,318 1,000,666 Interest - TID 3 300,787 265,515 265,515 - Interest - TID 5 139,735 139,735 139,735 - Debt Issuance Costs 170,241 - - - Total Expenditures 15,628,027 $ 7,170,568 $ 7,170,568 $ 4,720,666 $ Excess (deficiency) of revenues over expenditures (15,477,479) $ (6,770,507) $ (6,770,507) $ - OTHER FINANCING SOURCES (USES) Long-term debt issues 8,375,000 - - - Premium on debt issued 391,581 - - - Transfer from General Fund 4,363,261 4,521,939 3,566,319 - Transfer from TID 3 2,105,804 2,108,833 2,108,833 - Transfer from TID 5 139,735 139,735 139,735 - Transfer from Capital Project Funds - - 955,620 - Discount and Issuance Costs - - - - Operating transfers in/(out) - - - - Total Other Financing Sources (Uses) 15,375,381 6,770,507 6,770,507 - Excess (Deficit) of Sources vs. Uses of Funds (102,098) - - - FUND BALANCE Beginning of Year 129,776 $ 27,678 $ 27,678 $ 27,678 $ End of Year 27,678 $ 27,678 $ 27,678 $ 27,678 $ General Debt Service Budget Summary (Fund 300) 114 ---PAGE BREAK--- 2017 City of Middleton Budget 2017 DEBT SERVICE PAYMENTS BY ISSUE AND CATEGORY Issue Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total 2008 A GO Refunding Bonds 500,000 33,600 533,600 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2008 C GO Refunding Bonds ‐ ‐ ‐ 300,000 66,875 366,875 ‐ ‐ ‐ ‐ ‐ ‐ 2010 Taxable GO Notes (BAB) 160,000 6,080 166,080 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2010 Taxable GO Ref Bds (BAB) 500,000 402,598 902,598 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2010 GO Refunding Bonds ‐ ‐ ‐ ‐ ‐ ‐ 575,000 84,200 659,200 ‐ ‐ ‐ 2010 Taxable GO Ref Bonds ‐ ‐ ‐ ‐ ‐ ‐ 780,000 105,433 885,433 ‐ ‐ ‐ 2011 GO Promissory Notes 335,000 48,000 383,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2012 Taxable GO Notes ‐ ‐ ‐ ‐ ‐ ‐ 370,000 15,043 385,043 ‐ ‐ ‐ 2012 GO Promissory Notes 250,000 22,238 272,238 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2012 GO Promissory Notes 315,000 39,900 354,900 ‐ ‐ ‐ 155,000 19,900 174,900 ‐ ‐ ‐ 2012 Taxable GO Notes ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 270,000 139,735 409,735 2013 GO Promissory Notes 235,000 88,000 323,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2014 GO Promissory Notes 240,000 32,950 272,950 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2015 GO Refunding Bonds ‐ 186,850 186,850 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2015 GO Promissory Notes 205,000 53,350 258,350 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2015 GO Promissory Notes 945,000 9,450 954,450 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2016 State Trust Fund Loan ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 83,611 78,966 162,577 2016 GO Refunding Bonds 35,000 77,650 112,650 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 3,720,000 $ 1,000,666 $ 4,720,666 $ 300,000 $ 66,875 $ 366,875 $ 1,880,000 $ 224,576 $ 2,104,576 $ 353,611 $ 218,701 $ 572,312 $ General Debt Golf Course TID #3 TID #5 115 ---PAGE BREAK--- 2017 City of Middleton Budget EXISTING DEBT SERVICE (PRINCIPAL AND INTEREST) BY CATEGORY AND YEAR GENERAL POLICE FIRE & EMS TOTAL LEVY GOLF TIF DISTRICT TIF DISTRICT TOTAL CAPITAL STATION STATIONS SUPPOTED COURSE #3 #5 DEBT SERVICE 2017 2,927,218 $ 244,600 $ 902,598 $ 646,250 $ 4,720,666 $ 366,875 $ 2,104,576 $ 572,312 $ 7,764,428 $ 2018 2,464,638 467,350 898,598 465,550 4,296,136 354,125 2,098,319 574,477 7,323,056 2019 2,104,688 535,600 891,710 462,700 3,994,698 439,250 2,092,232 575,902 7,102,081 2020 1,622,250 726,600 883,390 464,800 3,697,040 422,050 1,722,563 571,422 6,413,075 2021 1,351,725 697,925 873,320 466,700 3,389,670 306,675 176,900 571,242 4,444,487 2022 1,074,275 675,225 866,160 468,400 3,084,060 - 178,500 575,400 3,837,960 2023 454,500 1,014,575 852,160 464,950 2,786,185 - - 573,615 3,359,800 2024 - 995,550 841,518 466,350 2,303,418 - - 571,115 2,874,533 2025 - 1,035,800 828,923 462,600 2,327,323 - - 572,880 2,900,203 2026 - 744,100 819,315 463,700 2,027,115 - - 573,902 2,601,017 2027 - 745,350 802,355 464,600 2,012,305 - - 574,152 2,586,457 2028 - 651,000 788,595 - 1,439,595 - - 573,600 2,013,195 2029 - 648,900 772,705 - 1,421,605 - - 572,215 1,993,820 2030 - 651,350 - - 651,350 - - 574,967 1,226,317 2031 - 653,200 - - 653,200 - - 571,647 1,224,847 2032 - 324,450 - - 324,450 - - 572,587 897,037 2033 - - - - - - - 162,577 162,577 2034 - - - - - - - 162,577 162,577 TOTAL 11,999,293 $ 10,811,575 $ 11,021,347 $ 5,296,600 $ 39,128,815 $ 1,888,975 $ 8,373,088 $ 9,496,593 $ 58,887,470 $ MOC CALENDAR YEAR 116 ---PAGE BREAK--- Budget Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Debt Service Levy $4.52 M $4.51 M $4.54 M $4.58 M $4.63 M $4.67 M $4.72 M $4.77 M $4.84 M $4.87 M $4.92 M Debt Service Mill Rate 1.82 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ 1.63 $ * Assumes $4,000,000 capital borrowing in 2017 and additional annual capital borrowing of $2,500,000 per year with an annual 1.0% increase in non-TID equalized value. $0.00 $0.20 $0.40 $0.60 $0.80 $1.00 $1.20 $1.40 $1.60 $1.80 $2.00 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Equalized Mill Rate Debt Service Levy Projected Debt Service Levy & Equalized Mill Rate: $4.0 million in 2017 followed by $2.5 Million Average Annual Capital Borrowing Capital MOC Police Fire & EMS Future Capital Future Library 117 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 118 ---PAGE BREAK--- 2017 City of Middleton Budget WATER UTILITY REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET WATER SALES REVENUE 610‐4601‐00 UNMETERED SALES‐GEN CUSTOMERS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐4610‐00 METERED SALES‐GEN CUSTOMERS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐4611‐00 METERED SALES‐RESIDENTIAL 720,000 787,221 1,044,094 472,580 1,059,755 1,059,755 1,059,755 610‐4612‐00 METERED SALES‐COMMERCIAL 605,000 465,213 713,663 248,236 724,368 724,368 724,368 610‐4613‐00 METERED SALES‐INDUSTRIAL 110,000 130,929 157,006 74,192 159,361 159,361 159,361 610‐4614‐00 METERED SALES ‐ MULTI FAMILY ‐ 235,219 285,465 142,491 289,747 289,747 289,747 610‐4620‐00 PRIVATE FIRE PROTECTION 72,000 80,104 107,049 43,147 108,655 108,655 108,655 610‐4630‐00 PUBLIC FIRE PROTECTION 437,391 437,391 471,110 ‐ 478,177 478,177 478,177 610‐4640‐00 OTHER SALES TO PUBLIC AUTHORIT 35,000 52,582 64,230 22,001 65,193 65,193 65,193 TOTAL 1,979,391 2,188,658 2,842,617 1,002,647 2,885,256 2,885,256 2,885,256 MISCELLANEOUS REVENUES 610‐4701‐00 FORFEITED DISCOUNTS 3,000 4,749 4,000 2,996 4,000 4,000 4,000 610‐4710‐00 MISC SERVICE REVENUE 5,000 2,839 5,000 595 5,000 5,000 5,000 610‐4720‐00 RENT FROM WATER PROPERTY 100,000 111,735 115,000 58,234 105,000 105,000 105,000 610‐4740‐00 OTHER OPERATING REVENUE 10,000 415 5,000 ‐ 5,000 5,000 5,000 TOTAL 118,000 119,738 129,000 61,824 119,000 119,000 119,000 INTEREST & OTHER FINANCING SOURCES 610‐4210‐00 CONTRIBUTIONS IN AID OF CONSTU ‐ 333,470 ‐ ‐ ‐ ‐ ‐ 610‐4210‐01 CAPITAL CONTRIBUTED BY MUNI ‐ 201,285 ‐ ‐ ‐ ‐ ‐ 610‐4250‐00 AMORTIZATION OF PSC LIABILITY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐4290‐00 INTEREST & DIVIDEND INCOME 20,000 1,133 1,300 1,392 2,500 2,500 2,500 610‐4290‐03 CREDIT CARD REBATE PROGRAM ‐ 5,077 5,077 ‐ 5,000 5,000 5,000 610‐4291‐00 MISCELLANEOUS INCOME 3,000 1,166 3,000 2,427 3,000 3,000 3,000 TOTAL 23,000 542,132 9,377 3,818 10,500 10,500 10,500 TOTAL WATER UTILITY REVENUES 2,120,391 2,850,528 2,980,994 1,068,290 3,014,756 3,014,756 3,014,756 2015 2016 2017 119 ---PAGE BREAK--- 2017 City of Middleton Budget WATER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET SOURCE OF SUPPLY WAGES 610‐6160‐110 SALARIES‐FULL‐TIME (601) 43,316 47,710 43,766 16,066 76,150 76,150 77,319 610‐6160‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6160‐135 LONGEVITY 6,775 5,831 6,169 ‐ 6,049 6,049 6,140 TOTAL 50,091 53,541 49,935 16,066 82,199 82,199 83,459 PERSONNEL BENEFITS 610‐6160‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6160‐192 RETIREMENT ‐ (396) ‐ ‐ ‐ ‐ ‐ 610‐6160‐193 FICA ‐ 446 ‐ ‐ 588 588 597 610‐6160‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6160‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ 50 ‐ ‐ 588 588 597 OPERATING EXPENSES 610‐6160‐220 SUPPLIES & EXPENSES (603) 11,180 5,792 11,180 4,942 11,180 11,180 11,180 610‐6160‐410 MAINTENANCE (617): PPE 1,000 816 1,000 410 1,000 1,000 1,000 TOTAL 12,180 6,608 12,180 5,352 12,180 12,180 12,180 TOTAL SOURCE OF SUPPLY 62,271 60,199 62,115 21,418 94,967 94,967 96,236 PUMPING WAGES 610‐6162‐110 SALARIES‐FULL‐TIME (624) 2,500 2,529 ‐ 3,843 4,036 4,036 4,098 610‐6162‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 2,500 2,529 ‐ 3,843 4,036 4,036 4,098 PERSONNEL BENEFITS 610‐6162‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6162‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6162‐193 FICA ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6162‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6162‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 610‐6162‐210 PURCHASED POWER (623) 220,000 251,820 220,000 117,613 240,000 240,000 240,000 610‐6162‐220 SUPPLIES & EXPENSES (626) 1,045 1,638 1,045 3,164 1,500 1,500 1,500 610‐6162‐410 MAINTENANCE (633) 4,764 5,736 4,800 2,858 4,800 4,800 4,800 TOTAL 225,809 259,195 225,845 123,634 246,300 246,300 246,300 TOTAL PUMPING 228,309 261,724 225,845 127,477 250,336 250,336 250,398 2015 2016 2017 120 ---PAGE BREAK--- 2017 City of Middleton Budget WATER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 WATER TREATMENT WAGES 610‐6163‐110 SALARIES‐FULL‐TIME (642) 2,000 14,006 639 14,208 22,355 22,355 22,698 610‐6163‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 2,000 14,006 639 14,208 22,355 22,355 22,698 PERSONNEL BENEFITS 610‐6163‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6163‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6163‐193 FICA ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6163‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6163‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 610‐6163‐220 SUPPLIES & EXPENSES (643) 15,000 22,574 15,000 9,446 15,000 15,000 15,000 610‐6163‐230 CHEMICALS (641) 25,000 26,185 25,000 13,095 30,000 30,000 30,000 610‐6163‐410 MAINTENANCE (652) 7,500 2,737 7,500 ‐ 7,500 7,500 7,500 TOTAL 47,500 51,497 47,500 22,541 52,500 52,500 52,500 TOTAL WATER TREATMENT 49,500 65,503 48,139 36,749 74,855 74,855 75,198 TRANSMISSION & DISTRIBUTION WAGES 610‐6164‐110 SALARIES‐FULL‐TIME (660) 181,860 112,441 244,828 ‐ 179,467 179,467 182,221 610‐6164‐111 LABOR RES. & STANDPIPE (661) ‐ 2,969 ‐ 1,852 ‐ ‐ ‐ 610‐6164‐112 LABOR ‐ MAINS (662) ‐ 29,101 ‐ 20,680 ‐ ‐ ‐ 610‐6164‐113 LABOR ‐ SERVICES (662) ‐ 12,472 ‐ 10,997 ‐ ‐ ‐ 610‐6164‐114 LABOR ‐ METERS (663) ‐ 5,386 ‐ 11,578 ‐ ‐ ‐ 610‐6164‐115 LABOR ‐ HYDRANTS (662) ‐ 4,772 ‐ 3,810 ‐ ‐ ‐ 610‐6164‐117 OVERTIME ‐ 19,942 ‐ 2,362 10,000 10,000 10,000 TOTAL 181,860 187,083 244,828 51,278 189,467 189,467 192,221 PERSONNEL BENEFITS 610‐6164‐190 FRINGE BENEFITS‐OTHER ‐ 7,331 ‐ 9,451 ‐ ‐ ‐ 610‐6164‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6164‐193 FICA ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6164‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6164‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ 7,331 ‐ 9,451 ‐ ‐ ‐ OPERATING EXPENSES 610‐6164‐220 SUPPLIES & EXPENSES (665) 16,805 35,850 20,000 23,447 30,000 30,000 30,000 610‐6164‐410 MAINT (DO NOT USE) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6164‐411 MAINT RES. & STANDPIPE (672) 2,525 4,863 5,000 1,632 5,000 5,000 5,000 610‐6164‐412 MAINT ‐ MAINS (673) 50,000 53,072 75,000 11,630 75,000 75,000 75,000 610‐6164‐413 MAINT ‐ SERVICES (675) 6,000 26,552 10,000 6,965 10,000 10,000 10,000 610‐6164‐414 MAINT ‐ METERS (676) 4,728 10,618 6,000 9,703 10,000 10,000 10,000 610‐6164‐415 MAINT ‐ HYDRANTS (677) 15,000 13,306 15,000 2,200 15,000 15,000 15,000 TOTAL 95,058 144,261 131,000 55,576 145,000 145,000 145,000 TOTAL TRANSMISSION & DISTRIBUTION 276,918 338,675 375,828 116,305 334,467 334,467 337,221 121 ---PAGE BREAK--- 2017 City of Middleton Budget WATER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 CUSTOMER ACCOUNT EXPENSE WAGES 610‐6190‐110 SALARIES‐FULL‐TIME (901) 30,756 15,825 32,671 ‐ 25,258 25,258 25,646 610‐6190‐111 SALARIES‐FULL‐TIME CREW (902) ‐ 2,600 ‐ 1,920 ‐ ‐ ‐ 610‐6190‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6190‐130 ACCTG & CLTG LABOR (903) 4,848 14,332 727 15,475 ‐ ‐ ‐ TOTAL 35,604 32,757 33,398 17,395 25,258 25,258 25,646 PERSONNEL BENEFITS 610‐6190‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6190‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6190‐193 FICA ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6190‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6190‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 610‐6190‐220 SUPPLIES & EXPENSES (905) 10,342 9,830 9,000 10,405 10,000 10,000 10,000 610‐6190‐221 UNCOLLECTIBLE ACCOUNTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 10,342 9,830 9,000 10,405 10,000 10,000 10,000 TOTAL CUSTOMER ACCOUNT EXPENSE 45,946 42,587 42,398 27,800 35,258 35,258 35,646 ADMINISTRATIVE & GENERAL WAGES 610‐6192‐110 SALARIES‐FULL‐TIME (920) 27,604 52,504 28,178 36,288 83,801 83,801 85,087 610‐6192‐111 SALARIES‐SEASONAL ‐ ‐ ‐ ‐ 6,000 6,000 6,000 610‐6192‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6192‐135 LONGEVITY ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 27,604 52,504 28,178 36,288 89,801 89,801 91,087 PERSONNEL BENEFITS 610‐6192‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6192‐192 RETIREMENT (926) 20,257 33,532 27,196 17,832 27,210 27,210 27,618 610‐6192‐193 FICA 23,443 22,758 27,372 10,784 30,023 30,023 30,473 610‐6192‐194 HEALTH INSURANCE (926) 58,223 67,181 58,223 37,696 59,412 59,412 59,412 610‐6192‐195 DENTAL INSURANCE (926) 9,171 9,058 9,171 6,144 6,859 6,660 6,660 610‐6192‐199 EMPLOYEE HEALTH CONTRIB.(1%) ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 111,094 132,528 121,962 72,456 123,504 123,305 124,163 OPERATING EXPENSES 610‐6192‐210 OFFICE SUPPLIES (921) 5,000 6,418 5,000 5,362 6,500 6,500 6,500 610‐6192‐222 INSURANCE 10,000 ‐ ‐ ‐ 25,000 25,000 25,000 610‐6192‐223 INJURIES & DAMAGES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6192‐224 REGULATORY COMM. EXP (928) 2,294 5,222 3,000 ‐ 3,000 3,000 3,000 610‐6192‐310 OUTSIDE SERVICES (923) 40,000 65,670 40,000 42,296 40,000 40,000 40,000 610‐6192‐320 TRANSPORTATION EXPENSES (930) 32,210 41,631 40,000 10,729 40,000 40,000 40,000 610‐6192‐410 MAINT ‐ GENERAL PLANT (932) 3,000 759 3,000 139 3,000 3,000 3,000 610‐6192‐490 MISC GENERAL EXPENSES (930) 15,000 3,868 5,500 1,705 5,500 5,500 5,500 610‐6192‐990 GEN FUND COST RECOVERY 69,525 67,500 67,500 ‐ 67,500 67,500 67,500 610‐6192‐991 RESIDENT TOILET REBATE (906) ‐ 8,573 20,000 3,898 20,000 20,000 20,000 610‐6192‐992 COMM WATER AUDIT REBATE (906) ‐ 396 20,000 187 20,000 20,000 20,000 610‐6192‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 6,960 6,960 6,960 TOTAL 177,029 200,037 204,000 64,316 237,460 237,460 237,460 TOTAL ADMINISTRATIVE & GENERAL 315,727 385,069 354,140 173,060 450,765 450,566 452,710 122 ---PAGE BREAK--- 2017 City of Middleton Budget WATER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 OTHER EXPENSES DEPRECIATION & TAXES 610‐4020‐990 DEPRECIATION 325,000 357,795 433,300 ‐ 433,300 433,300 433,300 610‐4020‐992 DEPREC ON CONTRIBUTED PLANT 133,000 157,319 154,389 ‐ 154,389 154,389 154,389 610‐4080‐990 TAXES 400,000 463,070 449,917 ‐ 525,000 525,000 525,000 TOTAL 858,000 978,184 1,037,606 ‐ 1,112,689 1,112,689 1,112,689 INTEREST & DEBT EXPENSE 610‐6193‐990 INTEREST ON DEBT TO MUNICIPALI ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6194‐990 AMORTIZATION OF BOND DISCOUNT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OTHER EXPENSES & TRANSFERS 610‐6195‐998 TRANSFER TO DEBT FD 300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 610‐6195‐999 TRANSFER OUT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ WATER CAPITAL EXPENSES 610‐6197‐810 WELL REHAB & CONST (3140) 216,000 0 216,000 11,775 ‐ ‐ ‐ 610‐6197‐812 WATER TREATMENT EQUIP. (3320) ‐ 0 ‐ 6,818 ‐ ‐ ‐ 610‐6197‐815 TRANSPORTATION EQUIP (3920) 81,000 78,924 35,414 50,000 50,000 50,000 610‐6197‐820 WATER MAIN REPL (3430) 81,000 440,000 507,628 192,500 192,500 192,500 610‐6197‐825 OTHER TRANSM & DIST (3490) 43,200 ‐ ‐ ‐ ‐ ‐ ‐ 610‐6197‐830 DIST RESERV & STANDPIPE (3420) 54,000 ‐ ‐ ‐ 453,500 453,500 453,500 610‐6197‐835 SCADA EQUIP (3971) 125,000 ‐ ‐ ‐ ‐ ‐ 610‐6197‐840 NEW METERS (3460‐01) ‐ 0 100,000 37,126 100,000 100,000 100,000 610‐6197‐845 HYDRANTS (3480) ‐ ‐ ‐ ‐ ‐ ‐ 610‐6197‐850 GARAGE & EQUIP (3710) ‐ 1 ‐ ‐ ‐ ‐ ‐ TOTAL 600,200 2 834,924 598,761 796,000 796,000 796,000 TOTAL OTHER EXPENSES 1,458,200 978,185 1,872,530 598,761 1,908,689 1,908,689 1,908,689 TOTAL WATER UTILITY EXPENDITURES 2,436,871 2,131,942 2,980,995 1,101,570 3,149,337 3,149,138 3,156,098 123 ---PAGE BREAK--- 2017 City of Middleton Budget SEWER UTILITY REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET SEWER SALES REVENUE 620‐4610‐00 SEWERAGE SERVICE‐RESIDENTIAL 942,776 1,074,049 1,239,527 563,732 1,251,922 1,251,922 1,251,922 620‐4620‐00 SEWERAGE SERVICE‐COMMERCIAL 770,416 822,434 1,012,915 438,659 1,023,044 1,023,044 1,023,044 620‐4630‐00 SEWERAGE SERVICE‐INDUSTRIAL 164,960 220,877 216,883 96,911 219,052 219,052 219,052 620‐4640‐00 REVENUES FROM PUBLIC AUTHORITI 36,516 44,380 48,010 22,893 48,490 48,490 48,490 TOTAL 1,914,668 2,161,739 2,517,335 1,122,195 2,542,508 2,542,508 2,542,508 INTEREST & MISCELLANEOUS REVENUE 620‐4210‐00 CONTRIBUTIONS IN AID CONSTRUCT ‐ 454,349 ‐ ‐ ‐ ‐ ‐ 620‐4290‐00 INTEREST & DIVIDEND INCOME 15,723 11,388 10,670 3,599 11,000 11,000 11,000 620‐4290‐03 CREDIT CARD REBATE PROGRAM ‐ 993 ‐ ‐ ‐ ‐ ‐ 620‐4820‐00 FORFEITED DISCOUNTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐4850‐00 MISCELLANEOUS OPERATING REVENU ‐ 201 ‐ 2,427 ‐ ‐ ‐ TOTAL 15,723 466,930 10,670 6,026 11,000 11,000 11,000 TOTAL SEWER UTILITY REVENUES 1,930,391 2,628,669 2,528,005 1,128,221 2,553,508 2,553,508 2,553,508 2015 2016 2017 124 ---PAGE BREAK--- 2017 City of Middleton Budget SEWER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATION EXPENSES WAGES 620‐6282‐110 SALARIES‐FULL‐TIME 27,309 41,234 41,574 26,018 27,674 27,674 28,099 620‐6282‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6282‐135 LONGEVITY 4,887 5,831 6,619 ‐ 6,049 6,049 6,140 TOTAL 32,196 47,065 48,193 26,018 33,723 33,723 34,239 PERSONNEL BENEFITS 620‐6282‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6282‐192 RETIREMENT ‐ (397) ‐ ‐ ‐ ‐ ‐ 620‐6282‐193 FICA ‐ 446 ‐ ‐ 305 305 310 620‐6282‐194 HEALTH INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6282‐195 DENTAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ 50 ‐ ‐ 305 305 310 OPERATING EXPENSES 620‐6282‐220 SUPPLIES & EXPENSES 50,000 18,802 50,000 34,497 50,000 50,000 50,000 620‐6282‐230 OTHER CHEMICALS FOR SEWERAGE 592 ‐ 2,500 ‐ 2,500 2,500 2,500 620‐6282‐320 TRANSPORTATION EXPENSES 20,000 32,448 30,000 8,656 30,000 30,000 30,000 620‐6282‐330 MMSD FEES 1,550,000 1,464,561 1,550,000 862,828 1,705,000 1,705,000 1,705,000 620‐6282‐420 POWER & FUEL ‐ PUMPING: PPE 24,838 22,912 25,000 12,342 25,000 25,000 25,000 TOTAL 1,645,430 1,538,722 1,657,500 918,322 1,812,500 1,812,500 1,812,500 TOTAL OPERATION EXPENSES 1,677,626 1,585,837 1,705,693 944,340 1,846,528 1,846,528 1,847,049 MAINTENANCE EXPENSES WAGES 620‐6283‐110 SALARIES‐ FULL TIME 26,036 36,786 26,577 44,328 24,688 24,688 25,067 620‐6283‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 26,036 36,786 26,577 44,328 24,688 24,688 25,067 PERSONNEL BENEFITS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 620‐6283‐414 MAINT ‐ METERS 3,950 14,401 3,690 21,173 5,000 5,000 5,000 620‐6283‐415 MAINT ‐ SEWAGE COLLECTION SYST 25,000 21,197 25,000 9,530 25,000 25,000 25,000 620‐6283‐416 MAINT ‐ COLLECTION SYS PUMP EQ 15,000 4,316 16,000 48,607 16,000 16,000 16,000 620‐6283‐417 MAINT ‐ GEN PLANT STRUCT & EQU 3,000 4,405 3,000 4,643 5,000 5,000 5,000 TOTAL 46,950 44,319 47,690 83,953 51,000 51,000 51,000 TOTAL MAINTENANCE EXPENSES 72,986 81,105 74,267 128,281 75,688 75,688 76,067 2015 2016 2017 125 ---PAGE BREAK--- 2017 City of Middleton Budget SEWER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 CUSTOMER ACCOUNT EXPENSES WAGES 620‐6284‐110 METER READING LABOR 30,000 33,158 31,900 17,951 22,253 22,253 22,595 620‐6284‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6284‐130 BILLING, COLLECT, ACCTG EXP 8,000 9,430 8,000 7,045 ‐ ‐ ‐ TOTAL 38,000 42,588 39,900 24,997 22,253 22,253 22,595 PERSONNEL BENEFITS 620‐6284‐192 RETIREMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6284‐193 FICA ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL CUSTOMER ACCOUNT EXPENSES 38,000 42,588 39,900 24,997 22,253 22,253 22,595 ADMINISTRATIVE & GENERAL WAGES 620‐6285‐110 SALARIES‐FULL‐TIME 70,000 83,055 71,442 39,750 55,741 55,741 56,596 620‐6285‐111 SALARIES‐SEASONAL ‐ ‐ ‐ ‐ 6,000 6,000 6,000 620‐6285‐117 OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 70,000 83,055 71,442 39,750 61,741 61,741 62,596 PERSONNEL BENEFITS 620‐6285‐190 FRINGE BENEFITS‐OTHER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6285‐192 RETIREMENT 22,884 4,797 8,777 174 9,070 9,070 9,206 620‐6285‐193 FICA 13,089 14,492 13,531 10,185 9,899 9,899 10,047 620‐6285‐194 HEALTH INSURANCE 33,744 24,783 18,719 10,430 59,412 59,412 59,412 620‐6285‐195 DENTAL INSURANCE 5,149 3,019 3,677 2,112 6,859 6,660 6,660 620‐6285‐199 EMPLOYEE HEALTH CONTRIB.(1%) ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 74,866 47,092 44,704 22,902 85,240 85,041 85,325 OPERATING EXPENSES 620‐6285‐210 OFFICE SUPPLIES 5,000 6,661 7,000 4,957 8,000 8,000 8,000 620‐6285‐222 INSURANCE ‐ ‐ ‐ ‐ 10,000 10,000 10,000 620‐6285‐310 OUTSIDE SERVICES 7,995 24,182 20,000 17,542 25,000 25,000 25,000 620‐6285‐490 MISC GENERAL EXPENSES 30,000 740 30,000 348 30,000 30,000 30,000 620‐6285‐491 RENTS 12,000 ‐ ‐ ‐ ‐ ‐ ‐ 620‐6285‐990 GEN FUND COST RECOVERY 69,525 67,500 67,500 ‐ 67,500 67,500 67,500 620‐6285‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 2,380 2,380 2,380 TOTAL 124,520 99,082 124,500 22,847 142,880 142,880 142,880 TOTAL ADMINISTRATIVE & GENERAL 269,386 229,229 240,646 85,499 289,861 289,662 290,801 126 ---PAGE BREAK--- 2017 City of Middleton Budget SEWER UTILITY EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET 2015 2016 2017 OTHER EXPENSES DEPRECIATION 620‐4020‐990 DEPRECIATION 275,000 307,001 275,000 ‐ 300,000 300,000 300,000 620‐4080‐990 TAXES ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 275,000 307,001 275,000 ‐ 300,000 300,000 300,000 TRANSFERS 620‐6286‐998 TRANSFER TO DEBT FD 300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 620‐6286‐999 TRANSFER OUT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ SEWER CAPITAL EXPENSES 620‐6297‐810 FORCE MAINS (3150) 750,000 ‐ ‐ ‐ ‐ ‐ ‐ 620‐6297‐815 MAIN REPL (3130) 162,000 ‐ 192,500 59,847 192,500 192,500 192,500 620‐6297‐820 PUMP STATION EQUIP (3230) ‐ ‐ 45,000 59,327 ‐ ‐ ‐ 620‐6297‐825 GARAGE & EQUIP (3710) ‐ 4,025 ‐ ‐ 45,000 45,000 45,000 TOTAL 912,000 4,025 237,500 119,174 237,500 237,500 237,500 TOTAL OTHER EXPENSES 1,187,000 311,026 512,500 119,174 537,500 537,500 537,500 TOTAL SEWER UTILITY 3,244,998 2,249,785 2,573,006 1,302,290 2,771,830 2,771,631 2,774,012 127 ---PAGE BREAK--- 2017 City of Middleton Budget 2015 2016 2016 2017 Actual Budget Projected Approved REVENUES Public Charges for Services 136,183 - 270,000 270,000 Late Fees 397 - 1,000 - Total Revenues 136,580 $ - $ 271,000 $ 270,000 $ EXPENDITURES Operation and maintenance - - - Depreciation 36,983 - 36,983 40,000 Capital Outlay - - - 185,000 Total Expenditures 36,983 $ - $ 36,983 $ 225,000 $ CAPITAL CONTRIBUTIONS Capital Contributed by Municipality 3,119,960 - - - Total Capital Contributions 3,119,960 $ - $ - $ - $ CHANGE IN NET POSITION 3,219,557 $ - $ 234,017 $ 45,000 $ NET POSITION Beginning Net Position - $ 3,219,557 $ 3,219,557 $ 3,453,574 $ Ending Net Position 3,219,557 3,219,557 3,453,574 3,498,574 Less Net Investment in Capital Assets 3,082,977 3,082,977 3,045,994 3,005,994 UNRESTRICTED FUND BALANCE 136,580 $ 136,580 $ 407,580 $ 492,580 $ Storm Water Utility Budget (Fund 630) 128 ---PAGE BREAK--- 2017 City of Middleton Budget 2015 2016 2016 2017 Actual Budget Projected Approved REVENUES Public Charges for Services - - - - Late Fees - - - - Total Revenues - $ - $ - $ - $ EXPENDITURES Operation and maintenance 222,972 - 197,318 Depreciation - - - - Capital Outlay - - - - Total Expenditures 222,972 $ - $ 197,318 $ - $ CAPITAL CONTRIBUTIONS Capital Contributed by Developer - - - - Total Capital Contributions - $ - $ - $ - $ CHANGE IN NET POSITION (222,972) $ - $ (197,318) $ - $ NET POSITION Beginning Net Position - $ (222,972) $ (222,972) $ (420,290) $ Ending Net Position (222,972) (222,972) (420,290) (420,290) Less Net Investment in Capital Assets - - - - UNRESTRICTED FUND BALANCE (222,972) $ (222,972) $ (420,290) $ (420,290) $ NOTE: Tax Increment Financing District #3 advanced $400,000 to the Middleton Utility District in 2015. These funds are intended to be repaid following the issuance of debt for the utility district. Middleton Utility District Budget (Fund 640) 129 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE REVENUES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET GOLF SHOP SALES 650‐4500‐01 HARDGOOD SALES ‐ ‐ 70,000 22,968 70,000 70,000 70,000 650‐4500‐03 SOFTGOODS SALES ‐ ‐ 40,000 12,966 40,000 40,000 40,000 650‐4500‐05 RENTAL CLUBS ‐ ‐ 6,000 2,102 6,000 6,000 6,000 TOTAL ‐ ‐ 116,000 38,036 116,000 116,000 116,000 PUBLIC CHARGES FOR SERVICES 650‐4630‐00 GREENS FEES 972,581 1,004,511 983,360 443,281 1,020,217 1,020,217 1,020,217 650‐4631‐00 LEAGUES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4632‐00 MEMBERSHIPS 42,031 44,739 45,000 68,311 68,311 68,311 68,311 650‐4633‐00 CART RENTAL 310,766 313,585 316,510 143,275 346,048 346,048 346,048 650‐4634‐00 DRIVING RANGE 58,174 80,429 70,251 50,630 93,617 93,617 93,617 650‐4635‐00 OUTINGS ‐ 10,813 10,000 4,024 12,577 12,577 12,577 650‐4636‐00 PLAYERS CARDS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4637‐00 RAIN CHECK ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4639‐00 HANDICAP FEES ‐ 1,470 ‐ 490 470 470 470 650‐4643‐00 MISCELANEOUS REVENUE 3,000 ‐ ‐ ‐ ‐ ‐ ‐ 650‐4645‐00 SALES TAXES COLLECTED 76,260 ‐ 84,762 ‐ 96,227 96,227 96,227 TOTAL 1,462,812 1,455,547 1,509,883 710,010 1,637,467 1,637,467 1,637,467 FOOD & BEVERAGE SALES 650‐4736‐00 FOOD INCOME 93,753 144,530 162,310 59,658 146,307 146,307 146,307 650‐4737‐00 SNACK 13,186 13,030 15,398 5,246 13,182 13,182 13,182 650‐4738‐00 LIQUOR 67,015 81,701 100,709 33,448 110,115 110,115 110,115 650‐4739‐00 BEER 206,438 156,930 209,562 71,189 230,133 230,133 230,133 650‐4740‐00 SODA 37,395 35,292 59,676 13,948 49,534 49,534 49,534 650‐4741‐00 GOLF OUTING BEVERAGE 25,078 ‐ ‐ ‐ ‐ ‐ ‐ 650‐4742‐00 TOBACCO ‐ ‐ ‐ 258 1,000 1,000 1,000 650‐4743‐00 OTHER INCOME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4744‐00 FOOD CART PAYMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4745‐00 SALES TAXES COLLECTED 26,158 96,698 30,121 51,215 30,265 30,265 30,265 650‐4746‐00 GOLF OUTING FOOD 32,736 ‐ ‐ ‐ ‐ ‐ ‐ 650‐4747‐00 FOOD AND SNACK ‐ BEVRAGE CART ‐ 549 ‐ 279 ‐ ‐ ‐ 650‐4748‐00 NA BEVERAGES ‐ BEVRAGE CART ‐ 13,248 ‐ 5,790 ‐ ‐ ‐ 650‐4749‐00 BEER SALES ‐ BEVRAGE CART ‐ 64,776 ‐ 30,404 ‐ ‐ ‐ 650‐4750‐00 LIQUOR ‐ BEVRAGE CART ‐ 20,733 ‐ 8,592 ‐ ‐ ‐ TOTAL 501,759 627,488 577,776 280,027 580,536 580,536 580,536 OTHER INCOME 650‐4832‐01 TRANS/ADVANCE FROM GEN FD. ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐02 MERCHANDISE SALES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐03 CREDIT CARD REBATE PROGRAM 2,315 3,795 2,315 ‐ 3,795 3,795 3,795 650‐4832‐05 FOOD & OTHER REBATES 3,850 ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐06 LAND SALE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐07 MISC. INCOME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐08 INSURANCE CLAIM SETTLEMENT ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐10 EARNED INTEREST INCOME ‐ ‐ ‐ 46 50 50 50 650‐4832‐11 CONTRIBUTED CAPITAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4832‐12 ROOM RENTAL ‐ 200 ‐ ‐ ‐ ‐ ‐ 650‐4840‐00 SALES TAX REMIT DISCOUNT ‐ 535 ‐ 148 535 535 535 TOTAL 6,165 4,530 2,315 193 4,380 4,380 4,380 2015 2016 2017 130 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE REVENUES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET 2015 2016 2017 REIMBURSABLE INCOME 650‐4900‐01 TOURNAMENT FEES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐4900‐03 GRATITUTY ‐ 18,028 ‐ ‐ ‐ ‐ ‐ 650‐4900‐05 CLUB RENTAL ‐ 11,421 ‐ ‐ ‐ ‐ ‐ 650‐4900‐07 LESSONS ‐ 45,308 ‐ 10 ‐ ‐ ‐ 650‐4900‐20 REIMBURSEMENT FOR SALES ‐ (102,576) ‐ (221) ‐ ‐ ‐ 650‐4935‐00 TRANSFER IN ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ (27,819) ‐ (211) ‐ ‐ ‐ TOTAL GOLF COURSE REVENUES 1,970,736 2,059,746 2,205,974 1,028,055 2,338,383 2,338,383 2,338,383 131 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE EXPENDITURES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET FOOD & BEVERAGE EXPENSES OPERATING EXPENSES 650‐5541‐221 FOOD COST 41,741 47,958 53,562 27,427 48,281 48,281 48,281 650‐5541‐222 SNACK COST 6,558 6,899 7,699 4,011 6,591 6,591 6,591 650‐5541‐223 LIQUOR COST 14,073 26,225 20,142 17,397 22,023 22,023 22,023 650‐5541‐224 BEER COST 57,802 57,640 54,310 39,989 57,533 57,533 57,533 650‐5541‐225 SODA COST 22,316 13,231 19,520 12,974 16,346 16,346 16,346 650‐5541‐226 OTHER BEVERAGE COST ‐ 483 ‐ ‐ ‐ ‐ ‐ 650‐5541‐227 TOBACCO COST ‐ ‐ ‐ 219 ‐ ‐ ‐ 650‐5541‐228 NON GOLF OUTING EXPENSE: PPE ‐ ‐ 3,000 123 3,000 3,000 3,000 TOTAL 142,490 152,435 158,233 102,141 153,774 153,774 153,774 TOTAL FOOD & BEVERAGE EXPENSES 142,490 152,435 158,233 102,141 153,774 153,774 153,774 PRO SHOP WAGES 650‐5543‐110 SALARIES ‐ FULL‐TIME 128,750 85,705 140,559 69,198 139,058 139,058 142,552 650‐5543‐118 WAGE REIMBURSEMENT ‐ ‐ (1,107) ‐ ‐ ‐ ‐ 650‐5543‐120 PART TIME WAGES 97,033 90,464 86,560 39,792 106,093 106,093 106,093 650‐5543‐135 LONGEVITY 2,461 3,273 2,562 ‐ 1,432 1,432 1,479 650‐5543‐145 UNEMPLOYMENT WAGES ‐ 3,644 ‐ 233 4,252 4,252 4,252 TOTAL 228,244 183,087 228,574 109,223 250,835 250,835 254,376 PERSONNEL BENEFITS 650‐5543‐190 FRINGE BENEFITS ‐ PRO SHOP ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5543‐191 FRINGE BENEFITS PART TIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5543‐192 RETIREMENT 10,144 10,847 10,144 5,117 9,553 9,553 9,794 650‐5543‐193 FICA 17,461 17,545 18,372 8,682 18,754 18,754 19,025 650‐5543‐194 HEALTH INSURANCE 5,951 7,137 5,829 10,088 28,302 28,302 28,302 650‐5543‐195 DENTAL INSURANCE 589 540 589 835 1,822 1,769 1,769 650‐5543‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 34,145 36,070 34,934 24,722 58,431 58,378 58,890 OPERATING EXPENSES 650‐5543‐229 PRO SHOP SUPPLIES 3,378 3,906 6,000 4,598 6,000 6,000 6,000 650‐5543‐230 DRIVING RANGE SUPPLIES 5,235 4,251 5,235 6,764 10,000 10,000 10,000 650‐5543‐240 HARDGOODS ‐ ‐ 50,000 51,661 50,000 50,000 50,000 650‐5543‐242 SOFTGOODS ‐ ‐ 20,000 27,302 20,000 20,000 20,000 650‐5543‐244 RENTALS ‐ ‐ 10,000 5,656 10,000 10,000 10,000 650‐5543‐290 UNIFORMS ‐ 4,702 5,000 4,929 5,000 5,000 5,000 650‐5543‐420 GAS & OIL 15,000 11,147 11,049 1,809 11,049 11,049 11,049 650‐5543‐441 CONFERENCES 500 47 1,500 ‐ 1,500 1,500 1,500 650‐5543‐490 MISCELLANEOUS EXPENSE 2,000 1,464 ‐ ‐ ‐ ‐ ‐ 650‐5543‐492 CART RENTAL 12,160 12,620 14,400 ‐ 14,400 14,400 14,400 650‐5543‐493 GOLF OUTING EXPENSES ‐ 6,236 1,000 3,000 1,000 1,000 1,000 650‐5543‐494 CART LEASE PAYMENTS 40,437 33,697 40,436 23,211 35,640 35,640 35,640 650‐5543‐495 CART ANNUAL MAINTENANCE 4,970 4,970 4,970 ‐ 4,970 4,970 4,970 650‐5543‐496 CART REPAIRS 3,000 359 3,000 ‐ 3,000 3,000 3,000 650‐5543‐520 HANDICAP EXPENSE 1,540 883 1,136 150 136 136 136 650‐5543‐703 RESERVE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 88,220 84,281 173,726 129,080 172,695 172,695 172,695 TOTAL PRO SHOP 350,609 303,438 437,234 263,025 481,961 481,908 485,961 2015 2016 2017 132 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE EXPENDITURES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET 2015 2016 2017 CLUB HOUSE WAGES 650‐5544‐130 JANITORIAL SERVICES 1,458 1,200 1,458 2,325 1,458 1,458 1,458 650‐5544‐145 UNEMPLOYMENT WAGES 8,772 ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 10,230 1,200 1,458 2,325 1,458 1,458 1,458 PERSONNEL BENEFITS TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ OPERATING EXPENSES 650‐5544‐220 SUPPLIES & MATERIALS 5,000 8,820 5,000 3,637 5,000 5,000 5,000 650‐5544‐320 PEST CONTROL 280 336 280 116 464 464 464 650‐5544‐411 SHOP MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5544‐412 CLUB HOUSE MAINTENANCE 5,476 5,089 8,000 2,063 8,000 8,000 8,000 650‐5544‐470 UTILITIES 51,218 46,778 46,258 16,455 47,646 47,646 47,646 650‐5544‐472 TV SERVICES ‐ ‐ 1,752 836 1,752 1,752 1,752 650‐5544‐474 PORTABLE RESTROOMS ‐ ‐ 2,380 639 2,380 2,380 2,380 650‐5544‐476 HEATING/COOLING SYSTEM ‐ ‐ 1,600 788 1,600 1,600 1,600 650‐5544‐510 SECURITY SYSTEM 593 840 353 ‐ 353 353 353 650‐5544‐810 OTHER EQUIPMENT ‐ 879 ‐ ‐ ‐ ‐ ‐ TOTAL 62,567 62,742 65,623 24,534 67,195 67,195 67,195 TOTAL CLUB HOUSE 72,797 63,942 67,081 26,860 68,653 68,653 68,653 FOOD & BEVERAGE OTHER EXPENSES WAGES 650‐5545‐110 SALARIES ‐ FOOD & BEVERAGE 31,111 31,425 32,398 18,275 32,400 32,400 32,886 650‐5545‐111 SALARIES ‐ FOOD & BEVERAGE LTE 61,805 53,101 61,823 33,691 61,823 61,823 61,823 650‐5545‐135 LONGEVITY 934 933 972 ‐ 972 972 987 650‐5545‐145 UNEMPLOYMENT WAGES 12,326 4,054 9,363 ‐ 9,363 9,363 9,363 TOTAL 106,176 89,513 104,556 51,965 104,558 104,558 105,059 PERSONNEL BENEFITS 650‐5545‐190 FRINGE BENEFITS ‐ FOOD & BEVER ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5545‐192 RETIREMENT 3,617 3,481 3,617 1,665 3,624 3,624 3,658 650‐5545‐193 FICA 8,122 6,390 7,285 3,890 7,282 7,282 7,320 650‐5545‐194 HEALTH INSURANCE 14,336 13,994 13,943 7,206 14,151 14,151 14,151 650‐5545‐195 DENTAL INSURANCE 2,322 2,128 2,134 1,354 2,392 2,323 2,323 650‐5545‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 28,397 25,993 26,979 14,115 27,449 27,380 27,452 OPERATING EXPENSES 650‐5545‐222 FOOD & BEVERAGE SUPPLIES 8,576 15,160 8,576 7,829 8,576 8,576 8,576 650‐5545‐223 REIMBURSED GRATUITY ‐ 18,047 ‐ 14,396 ‐ ‐ ‐ 650‐5545‐290 UNIFORMS ‐ 2,316 1,000 1,117 1,000 1,000 1,000 650‐5545‐310 OUTSIDE SERVICES 1,000 1,050 1,000 400 1,000 1,000 1,000 TOTAL 9,576 36,573 10,576 23,741 10,576 10,576 10,576 TOTAL FOOD & BEVERAGE OTHER EXPENSES 144,149 152,080 142,111 89,822 142,583 142,514 143,087 133 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE EXPENDITURES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET 2015 2016 2017 GROUNDS EXPENSES WAGES 650‐5546‐111 SALARIES ‐ GOLF COURSE 259,533 199,851 216,733 118,647 213,213 213,213 216,411 650‐5546‐120 PART TIME WAGES 82,871 97,204 85,271 57,242 85,271 85,271 85,271 650‐5546‐135 LONGEVITY 5,810 4,264 5,810 ‐ 4,438 4,438 4,505 650‐5546‐145 UNEMPLOYMENT WAGES 1,016 1,960 832 604 2,000 2,000 2,000 TOTAL 349,230 303,278 308,646 176,492 304,922 304,922 308,187 PERSONNEL BENEFITS 650‐5546‐190 FRINGE BENEFITS ‐ GOLF COURSE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5546‐191 FRINGE BENEFITS PART TIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5546‐192 RETIREMENT 18,167 18,154 18,167 6,596 14,800 14,800 15,022 650‐5546‐193 FICA 26,716 22,804 19,100 13,304 23,173 23,173 23,423 650‐5546‐194 HEALTH INSURANCE 40,574 24,129 30,397 12,984 25,747 25,747 25,747 650‐5546‐195 DENTAL INSURANCE 8,733 5,288 7,353 3,396 5,999 5,999 5,999 650‐5546‐199 EMPLOYEE HEALTH CONTRIB. ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL 94,190 70,375 75,017 36,279 69,719 69,719 70,191 OPERATING EXPENSES 650‐5546‐222 PARTS & TOOLS 900 1,745 3,200 1,483 3,200 3,200 3,200 650‐5546‐223 FERTILIZER & CHEMICALS 85,803 48,543 62,745 17,379 62,745 62,745 62,745 650‐5546‐224 DIRT 16,000 7,530 16,000 6,834 16,000 16,000 16,000 650‐5546‐274 GREENS & TEE SUPPLIES 6,882 4,941 3,469 2,728 3,469 3,469 3,469 650‐5546‐275 SEED 1,810 558 1,377 401 1,377 1,377 1,377 650‐5546‐276 DRAINAGE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5546‐277 IRRIGATION PARTS, EQUP, SUPL 3,145 2,418 3,145 1,283 3,145 3,145 3,145 650‐5546‐278 TREES 1,000 1,100 900 8 900 900 900 650‐5546‐279 OFFICE CLEANING SUPPLIES 1,642 1,383 1,573 757 1,573 1,573 1,573 650‐5546‐370 GOOSE CONTROL SERVICES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5546‐372 DEEP AERIFICATION SERVICES 2,000 1,989 2,000 2,029 2,000 2,000 2,000 650‐5546‐375 IRRIGATION CONTRACT 1,608 1,608 1,608 804 1,860 1,860 1,860 650‐5546‐411 GROUNDS & GREEN MAINT 800 557 800 30 800 800 800 650‐5546‐412 GREEN EQUIPMENT REPAIR 32,721 54,472 32,721 22,078 50,000 50,000 50,000 650‐5546‐420 GAS & OIL 22,371 19,726 22,371 8,789 22,371 22,371 22,371 650‐5546‐440 TRAINING & DEVELOPMENT 1,500 2,638 1,500 920 1,500 1,500 1,500 650‐5546‐450 UNIFORMS 1,000 1,093 1,000 625 1,000 1,000 1,000 650‐5546‐491 EQUIPMENT RENTAL 610 1,040 1,500 75 1,500 1,500 1,500 650‐5546‐493 SECURITY SYSTEM ‐ ‐ 240 600 600 600 600 650‐5546‐800 CAPITAL OUTLAY 114,965 190 285,790 16,892 ‐ ‐ ‐ TOTAL 294,757 151,531 441,939 83,713 174,040 174,040 174,040 TOTAL GROUNDS EXPENSES 738,177 525,184 825,602 296,485 548,681 548,681 552,418 134 ---PAGE BREAK--- 2017 City of Middleton Budget GOLF COURSE EXPENDITURES TOTAL RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 REQUEST BUDGET BUDGET 2015 2016 2017 ADMINISTRATION OPERATING EXPENSES 650‐5547‐250 POSTAGE 57 49 18 19 50 50 50 650‐5547‐260 TELEPHONE 3,200 4,351 3,200 2,138 4,350 4,350 4,350 650‐5547‐280 COMMUNICATIONS ‐ 1,068 ‐ ‐ ‐ ‐ ‐ 650‐5547‐320 PROFESSIONAL SERVICES ‐ 1,202 ‐ 1,110 1,500 1,500 1,500 650‐5547‐440 TRAINING 1,061 987 971 1,095 971 971 971 650‐5547‐442 DUES 1,338 1,249 1,338 1,292 1,338 1,338 1,338 650‐5547‐443 TRAVEL ‐ ‐ 2,000 665 2,000 2,000 2,000 650‐5547‐460 INSURANCE ‐ ‐ ‐ ‐ 27,208 27,208 27,208 650‐5547‐461 LICENSES 563 1,313 820 1,540 820 820 820 650‐5547‐521 ACCOUNTING & COMPUTERS 8,000 7,243 2,000 1,207 2,000 2,000 2,000 650‐5547‐522 ADVERTISING 10,500 13,975 10,500 1,415 10,500 10,500 10,500 650‐5547‐523 PRIOR YEARS EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5547‐524 POS SYSTEM ‐ ‐ 6,000 3,025 6,000 6,000 6,000 650‐5547‐525 WEBSITE ‐ ‐ 1,668 834 1,668 1,668 1,668 650‐5547‐800 CLUB HOUSE ARCHITECTURE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5547‐990 OTHER EXPENSES 404 9,155 61 ‐ 61 61 61 650‐5547‐998 PERSONNEL CONTINGENCY ‐ ‐ ‐ ‐ 6,722 6,722 6,722 TOTAL 25,123 40,592 28,576 14,339 65,188 65,188 65,188 TOTAL ADMINISTRATION 25,123 40,592 28,576 14,339 65,188 65,188 65,188 OTHER EXPENSES DEBT EXPENSES 650‐5548‐701 PRINCIPAL 825,000 ‐ 945,000 945,000 300,000 300,000 300,000 650‐5548‐702 INTEREST 100,400 67,549 82,700 46,075 66,875 66,875 66,875 650‐5548‐703 DEPRECIATION 115,000 118,670 115,000 ‐ 115,000 115,000 115,000 650‐5548‐704 SALES TAX ‐ PD. 95,409 105,108 114,883 7,631 126,492 126,492 126,492 650‐5548‐705 CREDIT CARD FEES 27,133 35,393 25,353 699 35,000 35,000 35,000 650‐5548‐706 BANK FEES ‐ 39 ‐ ‐ ‐ ‐ ‐ TOTAL 1,162,942 326,759 1,282,936 999,405 643,367 643,367 643,367 OTHER EXPENSES 650‐5549‐996 OTHER EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5549‐998 TRANSFER TO DEBT FD 300 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5549‐999 TRANSFER OUT ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ CAPTIAL EXPENSES 650‐5550‐005 DESIGN ‐ ‐ ‐ 9,719 ‐ ‐ ‐ 650‐5550‐010 CONSTRUCTION ‐ ‐ ‐ 45,731 ‐ ‐ ‐ 650‐5550‐800 CAPITAL OUTLAY ‐ ‐ ‐ ‐ 360,000 360,000 360,000 650‐5550‐801 CLUBHOUSE CAPITAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ 650‐5550‐803 GROUNDS/MAINT. CAPITAL ‐ ‐ ‐ 110,687 ‐ ‐ ‐ 650‐5550‐805 VEHICLES ‐ ‐ ‐ 34,009 ‐ ‐ ‐ TOTAL ‐ ‐ ‐ 200,146 360,000 360,000 360,000 TOTAL OTHER EXPENSES 1,162,942 326,759 1,282,936 1,199,551 1,003,367 1,003,367 1,003,367 TOTAL GOLF COURSE EXPENDITURES 2,636,287 1,564,430 2,941,773 1,992,223 2,464,207 2,464,085 2,472,448 135 ---PAGE BREAK--- 2017 City of Middleton Budget AIRPORT REVENUES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET INTERGOVERNMENTAL REVENUE 660‐4310‐00 GRANTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ ‐ ‐ ‐ ‐ ‐ PUBLIC CHARGES FOR SERVICE 660‐4610‐00 MADC RENT (LAND LEASE) ‐ ‐ 12,000 6,000 12,000 12,000 12,000 660‐4615‐00 FUEL FLOWAGE FEE ‐ ‐ 5,000 3,214 5,000 5,000 5,000 660‐4620‐00 HANGAR LAND LEASES ‐ ‐ 103,174 221 103,174 103,174 103,174 660‐4625‐00 FBO FEE ‐ ‐ ‐ ‐ ‐ ‐ ‐ 660‐4630‐00 FBO BUILDING LEASE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ 120,174 9,435 120,174 120,174 120,174 MISCELLANEOUS REVENUE 660‐4810‐00 MISC. REVENUE ‐ ‐ ‐ 3,439 ‐ ‐ ‐ 660‐4815‐00 CROP LAND RENT ‐ ‐ 5,000 2,602 5,000 5,000 5,000 TOTAL ‐ ‐ 5,000 6,042 5,000 5,000 5,000 TOTAL AIRPORT REVENUES ‐ ‐ 125,174 15,476 125,174 125,174 125,174 2015 2016 2017 136 ---PAGE BREAK--- 2017 City of Middleton Budget AIRPORT EXPENDITURES REQUESTED RECOMMENDED APPROVED BUDGET ACTUAL BUDGET YTD 7‐31‐16 BUDGET BUDGET BUDGET OPERATION EXPENSES 660‐5210‐220 SUPPLIES & MATERIALS ‐ ‐ ‐ 141 ‐ ‐ ‐ 660‐5210‐270 TELEPHONE ‐ ‐ 662 248 662 662 662 660‐5210‐310 OUTSIDE SERVICES ‐ ‐ 2,500 3,419 3,000 3,000 3,000 660‐5210‐316 PRARIE MAINTENANCE ‐ ‐ 2,500 ‐ 2,500 2,500 2,500 660‐5210‐317 MANAGERS CONTRACT ‐ ‐ 33,000 18,669 33,000 33,000 33,000 660‐5210‐410 INSURANCE ‐ ‐ 6,200 ‐ 6,200 6,200 6,200 660‐5210‐415 GROUNDS MAINTENANCE ‐ ‐ 10,000 5,383 4,000 4,000 4,000 660‐5210‐417 LANDING LIGHTS MAINTENANCE ‐ ‐ 2,000 ‐ 2,000 2,000 2,000 660‐5210‐470 UTILITIES ‐ ‐ 8,000 8,245 23,240 23,240 23,240 660‐5210‐490 OTHER OPERATING EXPENSES ‐ ‐ 1,620 890 1,620 1,620 1,620 TOTAL ‐ ‐ 66,482 36,994 76,222 76,222 76,222 OTHER EXPENDITURES 660‐5315‐224 ENTITLEMENTS MATCH ‐ ‐ 8,334 ‐ 8,334 8,334 8,334 660‐5315‐800 CAPITAL EQUIPMENT ‐ ‐ 15,000 4,595 15,000 15,000 15,000 660‐5315‐875 PROJECT CASH ADVANCE ‐ ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ ‐ 23,334 4,595 23,334 23,334 23,334 RESERVED FOR CONTINGENCIES 660‐7050‐001 RESERVE FOR CONTINGENCIES ‐ ‐ 10,000 ‐ 10,000 10,000 10,000 ‐ ‐ 10,000 ‐ 10,000 10,000 10,000 TOTAL AIRPORT ‐ ‐ 99,816 41,589 109,556 109,556 109,556 2015 2016 2017 Note: Account 660-5315-875 "Project Cash Advance" includes two advances that cover the Federal Government portion of the project costs for the snow removal building. 137 ---PAGE BREAK--- THIS PAGE LEFT INTENTIONALLY BLANK 138 ---PAGE BREAK--- 2017 City of Middleton Budget Appendix A: Glossary The following is a list of the specialized governmental budgeting and accounting terms that may be found in this budget: ACCRUAL ACCOUNTING ‐ Accounting transactions that are recognized in the period they occur. Revenues are recognized in the accounting period in which they are earned and expenses are recognized in the period incurred. AD VALOREM TAXES ‐ Commonly referred to as property taxes, are levied on both real and personal property according to the property's valuation multiplied by the mill or tax rate. ANNUAL BUDGET – A financial plan of City expenditures and estimated revenues for a one‐year period and including a plan of anticipated goals and accomplishments for that one‐year period. APPROPRIATION ‐ A fiscal authorization that is approved by the Common Council permitting monetary obligations and annual expenditures against estimated revenues. ASSESSED VALUATION ‐ A valuation set upon real estate and certain personal property by the City’s assessor for a basis for levying property taxes. ASSETS – Property owned by a government which has a monetary value. BALANCED BUDGET ‐ A calculation in which total budgeted disbursements are equal to total estimated resources. Total estimated resources are estimated revenues plus the beginning cash carried over from the prior fiscal year. BOND (Debt Instrument) ‐ A written promise to pay a specified sum of money (called the principal amount or face value) at a specified future due date (called the maturity date) along with periodic interest paid at a specified percentage of the principal (called the interest rate). Bonds are typically used for long‐term debt to finance expenditures with a useful life in excess of one year. BUDGET AMENDMENT – Common Council authorization to revise a budget appropriation. An affirmative vote of at least two thirds of Common Council members is required for approval. BUDGET CALENDAR ‐ A schedule of key dates for the preparation and adoption of the budget. CAPITAL ASSETS – Assets that have a purchase cost of at least $5,000 or more and have a useful life of greater than one year. See also Fixed Assets. CAPITAL EXPENDITURES – Expenditures for the acquisition of fixed assets. CAPITAL IMPROVEMENT PLAN (CIP) – A five year projection of all planned capital replacements and acquisitions of additional City facilities, streets, sidewalk, trails, and vehicle purchases. 139 ---PAGE BREAK--- 2017 City of Middleton Budget CAPITAL PROJECT FUND – A fund used to account for the acquisition or construction of major capital expenditures other than those financed by proprietary funds. The City of Middleton capital project funds are: Public Works Construction and Acquisition, Public Lands Construction and Acquisition and Other Capital Projects and Acquisition. COMPENSATED ABSCENCES – Absences for which employees will be paid, such as vacation and sick leave. CONTINGENCY – Funds set aside in a fund for transfer to specific budget line items as a supplemental appropriation as approved by a majority of two thirds vote of Common Council members. DEPARTMENT – A major organizational unit in the City which provides programs and services in a specific area of responsibility. Within a department there may be subordinate organizational units referred to as Cost Centers or Divisions. For example, within the Police Department, there are three major Cost Centers or Divisions; Administration, Field Services and Dispatch. DEBT ‐ An obligation resulting from the borrowing of money to be repaid with interest over a period of time. Debt instruments include bonds, notes, capital leases and land contracts. DEBT SERVICE ‐ Payment of principal and interest to lenders or creditors on outstanding debt. DEBT SERVICE FUND ‐ A fund used to account for the payment of principal and interest on various types of general obligation debt other than those payable from proprietary funds. DEPRECIATION ‐ Expiration of the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. ENTERPRISE FUND ‐ A fund used to account for operations that provide goods or services to the general public and are financed primarily through specific and unique user charges. Enterprise funds can only be credited to their respective fund and used solely for expenditures in those funds. The City of Middleton enterprise funds are: Water, Sewer and Golf Course. EQUALIZED VALUE ‐ The State’s estimate of the full value of property; used to apportion property tax levies of counties, school districts and municipalities among tax districts. EXPENDITURE RESTRAINT PROGRAM (ERP) ‐ An optional State of Wisconsin program that provides unrestricted aid to qualifying municipalities. To qualify for the program, the City must have a minimum property tax rate of five mills and must limit the increase in its general fund expenditures to an inflation factor plus a valuation factor. The inflation factor equals the average annual percentage change in the U.S. consumer price index for all urban consumers. The valuation factor equals 60% of the percentage change in net new construction value capped at Municipalities may qualify for the program annually receiving an aid payment in the following year. 140 ---PAGE BREAK--- 2017 City of Middleton Budget EXPENDITURES ‐ These are any outflow of dollars from a fund and include current operating expenses, debt service, and capital outlay payments. FISCAL YEAR (FY) ‐ The annual 12 month accounting period that begins on January 1 and ends on December 31. FIXED ASSETS – Assets of long‐term character which are intended to continue to be held or used such as buildings, land, machinery, furniture and equipment. FRINGE BENEFITS – Contributions made by the City including those related to salaries and those related to the welfare of City employees, such as health and dental benefits. Specifically these include the City’s cost of retirement, workers compensation and unemployment compensation. FTE – Full‐Time Equivalent position. One FTE equals 2,080 annual hours or 40 hours per week, with the exception of Police Officer positions. One FTE for these positions equals 1,950 annual hours. FUND ‐ An accounting entity with a self‐balancing set of accounts containing its own assets, liabilities and fund balance. A fund is established for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE ‐ The difference between assets and liabilities of a governmental fund. GENERAL FUND ‐ A fund used to account for general purpose revenues without specific definition or designated purpose that finance basic governmental activities such as general government, public safety, public works, health and human services, leisure and development related activities. GENERAL OBLIGATION (GO) BONDS – Bonds that are backed by the full faith and credit of the City. GO bonds constitute a pledge by the City to levy a tax if necessary to generate revenue to repay the bonds. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) ‐ Uniform minimum, standards used by state and local governments for financial accounting, recording and reporting, encompassing the conventions, rules and procedures that define accepted accounting principles; established by the Governmental Accounting Standards Board (GASB). GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) – An organization that sets accounting standards specifically for governmental entities at the state and local level. GRANTS – A financial gift, donation or award that is made from a funding source, usually a governmental unity, to the City for the acquisition of goods, services or land. The grant award agreement defines the City’s responsibilities and duties to be exchanged for the grant. Grants are usually designated for a specific purpose of program. IMPLICIT RATE SUBSIDY – An inherit subsidy of retiree health care costs by active employees healthcare costs when healthcare premiums paid by retirees and actives are the same. The true healthcare costs for retirees are, on average, greater than active employees’ healthcare costs. Thus, if both subgroups pay the same per‐capita premium for their benefits, retirees are paying less than they would if their 141 ---PAGE BREAK--- 2017 City of Middleton Budget premiums were calculated solely based on retiree‐only expected healthcare costs. With an implicit rate subsidy, the active employee premiums are subsidizing the retiree premiums, and that subsidization creates a liability that needs to be recognized. INTERGOVERNMENTAL REVENUE ‐ Revenue received from another government such as in the form of grants and shared revenues. Typically, these contributions are made to local governments from the State and Federal governments and are made for specified purposes. INTERNAL SERVICE FUND – A fund used to report activity that provides services or goods to other funds on a cost‐reimbursement basis. LEVY ‐ The total amount to be raised by general property taxes, for general purposes stated in the budget to support general City activities. LEVY LIMITS ‐ Wisconsin law places on limit on the amount of property taxes that may be levied by municipalities. A municipality is allowed to increase its levy over the amount levied in the prior year by the percentage increase in equalized value from net new construction. Several potential modifications are allowed including for increases in debt service, transfers in services, or increases approved by referendum. LINE‐ITEM BUDGET – A budget format focusing on single, individual expense items. For example, a line item would be office supplies, or fuel, or contractual services, or telephone expenses. LONG‐TERM DEBT ‐ Debt with a maturity of more than one year after the date of issuance. MILL ‐ A monetary unit used only in calculations, worth one thousandth of a dollar. Typically the tax rate is referred to as the mill rate. MODIFIED ACCRUAL BASIS OF ACCOUNTING – Under this basis of accounting, revenues are recorded when susceptible to accrual when they become both measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the incurred period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long‐term debt are recorded as liabilities when due. OPEB – Other Post‐Employment Benefits. For the City of Middleton, the term OPEB is used to refer to both the implicit rate subsidy for the inclusion of retired employees on the City’s health plans and compensated absences for accrued sick leave. Upon termination an employee’s sick leave balance is converted to a monetary equivalent and accounted for in OPEB Special Revenue Fund 207. The retired employee may then use their retired balance to offset health related costs, such as health insurance premiums, until the balance is depleted. OPERATING TRANSFER – One‐time or recurring monetary transfer between funds. PAYMENT IN LIEU OF TAXES – A payment that a property owner not subject to taxation makes to a government to compensate it for services that the property owner receives that normally are financed through property taxes. 142 ---PAGE BREAK--- 2017 City of Middleton Budget PROPRIETARY FUND ‐ Used to account for a government's ongoing organizations and activities that are similar to those often found in the private sector (enterprise funds). All assets, liabilities, equities, revenues, expenses and transfers relating to the government's business and quasi‐business activities ‐ where net income and capital maintenance are measured ‐ are accounted for through proprietary funds. REVENUES ‐ All monetary amounts that the government receives as income or funds to finance governmental disbursements. It includes but not limited to such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. SHARED REVENUES ‐ Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level, with another government or class of government. SPECIAL ASSESSMENT ‐ A charge made against certain properties to defray all or part of the cost of a specific capital improvement that benefits primarily those properties. SPECIAL REVENUE FUND ‐ A fund used to account for the revenues from specific sources with specific definitions or requirements about their use. They are usually required by statute, ordinance, or administrative action to finance specific activities of government. TAX INCREMENT FINANCING (TIF) – This is a public financing method that is used as an incentive for development in a tax increment district. Tax increment is defined as the amount of property taxes generated from a development less the amount of taxes generated prior to the development or referred to as the base tax amount. TAX INCREMENT DISTRICT (TID) – A geographical area designated for development. The City financially contributes to the cost of the development by flowing tax increment dollars to a developer. The legal test for creating the district is referred to as the BUT FOR test; the development would not have occurred but for the generation of new property taxes and the related development. TAXES ‐ Compulsory charges levied by a government for the purpose of financing services performed for a common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. 143 ---PAGE BREAK--- 2017 City of Middleton Budget Appendix B: Acronyms & Abbreviations APA – American Planning Association APWA – American Public Works Association BOCA – Building Officials & Code Association CDBG – Community Development Block Grant CIP – Capital Improvement Plan CVMIC – Cities and Villages Mutual Insurance Company DNR – Wisconsin Department of Natural Resources DOR – Wisconsin Department of Revenue ERP – Expenditure Restraint Program FEMA – Federal Emergency Management Association GASB – Governmental Accounting Standards Board GFOA – Government Finance Officers Association of the U.S. & Canada GIS – Geographic Information System IACP – International Association of Chiefs of Police ICMA – International City/County Management Association LWM – League of Wisconsin Municipalities MPIC – Municipal Property Insurance Company MUD – Municipal Utility District NLC – National League of Cities NRPA – National Recreation & Park Association PRIMA – Public Risk Insurance Management Association TID – Tax Increment District TIF – Tax Increment Financing 144