Village of Mount Horeb · 2015. 11. 11. · Resolution 2015-22 “Budget Amendment”: The budget...

Village of Mount Horeb

138 E Main St

Mount Horeb, WI 53572

Phone (608) 437-6884/Fax (608) 437-3190

Email: [email protected] Website: www.mounthorebwi.info

VILLAGE BOARD

WEDNESDAY NOVEMBER 4, 2015 The Village Board of the Village of Mount Horeb will meet on the above date at 7:00pm at the Mount Horeb Community Center, 107 N Grove Street, Mount Horeb, WI. Agenda as follows: 1) Call to order

Pledge of Allegiance Roll call

2) Public Comments – non agenda items

3) Consent Agenda: a) October 7, 2015 Village Board minutes b) Operator's License: Dianne Haskins c) Temporary Operator's License: Cheryl Schloesser d) Alcohol Beverage Retail License-Reserve Class B Liquor Application

for Board and Brush Creative Studio, 113 E Main Street e) Mid-term appointment of Neal Fargo to Utility Commission thru

October 1, 2020

4) Consider Comprehensive Plan Amendment for proposed Southwest Business Park: a) Overview of request b) Action on Resolution 2015-26, "ESTABLISHING PUBLIC PARTICIPATION PROCEDURES FOR COMPREHENSIVE PLAN AMENDMENT" for the proposed Southwest Business Park which includes a December 2 public hearing date

5) Consider tabling of Comprehensive Plan Amendment for Norsk Golf Bowl

6) 2016 budget presentation

7) Set date of December 2, 2015 at 7:00pm for public hearing on 2016 budget and 2016-2020 capital improvement plan

8) Committee reports: a. Mount Horeb Area Chamber of Commerce b. Mount Horeb Area Joint Fire Department c. Library Board d. School Liaison e. Parks, Recreation, and Forestry Commission f. Plan Commission g. Public Works h. Public Safety i. Finance/Personnel j. Utility Commission k. Dane County City & Villages Association

9) Village President's report

10) Village Administrator's report

11) Village Clerk/Deputy Treasurer's report

12) Consideration of Village purchase of property - Norsk Golf Bowl. The

Village Board may convene in closed session as authorized by Section 19.85 (1)(e) of Wisconsin Statutes for the purpose of deliberating or negotiating the purchase of public properties, the investing of public funds, or conducting other specified public business whenever competitive or bargaining reasons require a closed session.

13) Reconvene to open session for any discussion or action on the subject matter discussed in closed session.

14) Adjourn

UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR INFORMATION OR TO REQUEST THIS SERVICE,

CONTACT ALYSSA GROSS, CLERK, AT 138 E MAIN STREET, MOUNT HOREB, WI (608) 437-6884.

10/07/15 Village Board Meeting Page 1

VILLAGE OF MOUNT HOREB VILLAGE BOARD MEETING MINUTES

October 7, 2015 The Village Board met in regular session in the boardroom of the Municipal Building, 138 E. Main Street, Mount Horeb, WI. Call to Order/Roll Call: Village President Becker called the meeting to order at 7:00 p.m. Present were Trustees Scott, Grindle, Littel, Rooney, and Czyzewski. Absent: Sievers. Also present were Village Administrator Owen, Village Attorney Kleinmaier, and Finance Director/Treasurer Sutter. The Pledge of Allegiance was recited. Public Comments: None Consent Agenda: The consent agenda items were reviewed. Czyzewski requested item c be removed from the agenda. Little moved, Rooney seconded to approve all remaining consent agenda items as listed, carried by voice vote. The consent agenda items that were approved:

a. September 2 and September 16, 2015 minutes b. Operator License: Jessie Bedward

Consent agenda item c Trick or Treat Hours: There was discussion on whether to change the recommended Trick or Treat hours since it falls on a weekend this year. Becker moved, Grindle seconded to set the recommended Trick or Treat hours on October 31 as 5-8p, carried by voice vote. Resolution 2015-22 “Budget Amendment”: The budget amendment was reviewed. Scott moved, Czyzewski seconded to approve Resolution 2015-22, carried by voice vote. Fredrick CSM application: The list of contingencies for approval of the CSM was reviewed. Owen stated that item#4 was no longer necessary. There was discussion on the recapture fees. Kleinmaier explained that amendments to the developer agreements would be needed to acknowledge the adjustment to the recapture fees. The allocated amount owed to the village will also be paid with the developer fees. Fredrick was questioned on whether there was a fence or cover for the pool. That is a requirement under village ordinances. Fredrick stated he had a cover on the pool that meets the standards allowed in the village ordinance. Rooney moved, Czyzewski seconded to conditionally approve the CSM, subject to the following list of contingencies (as modified):

1. The property owners executing and recording a Deed Restriction in a form approved by the Village Administrator and the Village Attorney, which primary purpose of the Deed Restriction is to require Outlot 1 of the CSM to remain in


common ownership with the main parcel of land located immediately adjacent to the east within the Town. 2. The Village and affected Developers executing amendments to development agreements approved by the Village Administrator and Village Attorney to address recapture fees associated with the property contained within the CSM. 3. The property owners paying all recapture fees that are not the subject of the amendments to development agreements identified in condition number 2. 5. The property owners paying all Village fees associated with review and conditional approval of the CSM, including any fees incurred by the Village pursuant to the conditions of approval. 6. The property owners receive all necessary approvals by the Town of Springdale and/or Dane County related to the CSM, or provide the Village with proof, in writing, from both the Town and the County that no approvals are necessary.

The motion carried by voice vote. Resolution 2015-21 "MOUNT HOREB VILLAGE BOARD RESOLUTION TO APPROVE AMENDMENT NO 1 TO LONG TERM POWER SUPPLY CONTRACT FOR PARTICIPATING MEMBER" regarding WPPI contract: The proposed contract amendment was reviewed. The Utility Commission recommended approval of the contract extension with WPPI. Kleinmaier explained the purpose of the contract extension. Scott moved, Rooney seconded to approve Resolution 2015-21, carried by voice vote. Committee Reports: The Committee reports were heard with none requiring village board action. Village President’s Report: None Village Administrator’s Report: Owen recognize Police Chief Jeff Veloff for 15 years of service with the village. Village Clerk/Treasurer’s Report: Sutter reported the Utilities were holding the annual customer appreciation day on Thursday, October 8 from 8a-4:30p. Executive Closed Session: There being no further business before the open meeting, Becker moved, Czyzewski seconded to adjourn into executive closed session as allowed by WI Statute 19.85(1)(e) for the purpose of deliberating or


negotiating the purchase of public properties, the investing of public funds, or conducting other specified public business whenever competitive or bargaining reasons require a closed session, carried by roll call vote. Aye: Becker, Scott, Grindle, Littel, Rooney, Czyzewski. Nay: None. The meeting adjourned into Executive Session at 7:38pm. Reconvene to open session for any discussion or action on the subject matter discussed in closed session. Littel moved, Czyzewski seconded to reconvene in open session at 8:24pm. Motion carried by unanimous voice vote. No action was taken. Adjournment: There being no further business before the Board, Rooney moved, Scott seconded to adjourn the meeting at 8:24pm. Motion carried by unanimous voice vote. Minutes by Cheryl J. Sutter, Finance Director/Treasurer and Kathy Hagen, Assistant Administrator

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PotentialSchoolSite

Development of any portionof this area is conditioned onthe improvement of a newnorth-south collector road that provides access to CTH ID,starting at CTH ID and extendingnorth. Development of this areawill therefore likely occur from south to north.Development throughout thisarea is constrained by utility capacity. Gross densities arelimited to a maximum of 2.25dwelling units per acres, unlessalternative utility arrangementsare approved by the Village, financed by the developer, andinstalled and approved by the Village.

SchoolDistrictProperty

±Adopted: November 2, 2005Revised: July 22, 2009Data Source: Dane County LIO, Dane County RPC

Mount HorebComprehensive Plan

±Data Source: Dane County LIO, V&A, Capitol Area RPC

0 2,000 4,000Feet

Land Use Categories

Future Land UseVillage View 4b

Planned NeighborhoodEach "Planned Neighborhood" mayinclude a mix of: 1. Single-Family (Sewered) - predominate land use 2. Two-Family Residential 3. Multi-Family Residential 4. Government and Institutional 5. Neighborhood Business 6. Public Park and Open Space

126

4 35

Agriculture and VacantSingle-Family Residential (Unsewered)Single-Family Residential (Sewered)Two-Family ResidentialMulti-Family ResidentialElderly Housing Residential

Adopted: December 2, 2009Amended: December 2, 2015

Shaping places, shaping changeVANDEWALLE &ASSOCIATES INC.

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!!!!!! Extraterritorial Jurisdiction Boundary

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Town Boundaries

Potential Future RoadsSurface Water

Potential Future Urban Service Area BoundaryCurrent Urban Service Area Boundary

Village of Mount Horeb Boundary

Area Proposed for Map Change

Neighborhood BusinessPlanned BusinessPlanned OfficeRecreation BusinessPlanned Mixed Use

General Industrial

Public Park and Open SpaceEnvironmental Corridor

Extraction

Planned Industrial

Conservancy

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1 26

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Business Park may include: 1. Planned Industrial 2. Planned Business 3. Recreation Business 4. Government and Institutional 5. Public Park and Open Space 6. Planned Office

Main Street BusinessCentral Business

Planned Business Park

RESOLUTION 2015-26

ESTABLISHING PUBLIC PARTICIPATION PROCEDURES FOR COMPREHENSIVE PLAN AMENDMENT

WHEREAS, the Village of Mount Horeb has decided to prepare a comprehensive

plan amendment under the authority of and procedures established by §66.1001(4), Wisconsin Statutes; and

WHEREAS, §66.1001(4)(a), Wisconsin Statutes, requires that the governing body

of the local government unit adopt written procedures designed to foster public participation at every state of comprehensive plan amendment preparation, and that such written procedures shall provide an opportunity for the public to submit written comments on the plan materials, and a process for the governing body to respond to such comments; and

WHEREAS, the Village of Mount Horeb believes that regular, meaningful public

involvement in the comprehensive plan amendment process is important to assure that the resulting plan meets the wishes and expectations of the public; and

WHEREAS, the "Village of Mount Horeb Comprehensive Plan Amendment: Public

Participation Plan" includes written procedures to foster public participation. NOW, THEREFORE, BE IT RESOLVED, that the Village Board of the Village of

Mount Horeb hereby adopts the written procedures included in the "Village of Mount Horeb Comprehensive Plan Amendment: Public Participation Plan" as its public participation procedures meeting the requirements of §66.1001(4)(a), Wisconsin Statutes.

Resolution adopted this 4th day of November, 2015. David L Becker, Village President ATTEST: ____________________________ Alyssa Gross, Village Clerk

VILLAGE OF MOUNT HOREB COMPREHENSIVE PLAN AMENDMENT PUBLIC PARTICIPATION PLAN

Section 1: Introduction In 2005 the Village of Mount Horeb developed its current comprehensive plan. The Village is now undergoing an amendment process. In order to comply with Wisconsin’s comprehensive planning law, the Village has prepared the following public participation plan, timeline, and model resolution. Public participation helps ensure that the comprehensive plan accurately reflects the vision of the community. Section 2: Purpose Pursuant to Section 66.1001(4)(a), Wisconsin Statutes, the purpose of a Public Participation Plan is to outline the procedures that will be used in the planning process to foster public participation, including open discussions and public meetings, to ensure that there are opportunities for participation in the comprehensive plan amendment process. This Public Participation Plan specifies procedures to involve the public in reviewing proposed amendments to the comprehensive plan. Section 3: Policy Guidelines for Public Participation To foster public participation in the planning process, the following guidelines will be followed:

All Plan Commissions meetings devoted to the comprehensive plan amendment process will be publicized as required by state statute and open to the public.

Village staff and its consultants will prepare and disseminate information to the public on the participation efforts for the comprehensive plan amendment. Interested citizens should contact Village Administrator Nicolas Owen at (608) 437-6884 ext 109 for more information.

The Village’s Plan Commission will provide policy guidance during the amendment process.

The Village will work with local media and utilize other existing sources of communication as a tool to reach out to the public and gather input.

The Plan Commission will recommend adoption of the amended comprehensive plan to the Village Board.

The Village Board will hold a public hearing regarding the proposed amendment. A Class 1 hearing notice in the Village’s official newspaper of record will be published prior to the Village Board public hearing.

The Village intends to follow the process for plan preparation and review included in the attached timeline. The timeline may be adjusted as project requirements and Village needs evolve.

Village of Mount Horeb Comprehensive Plan Amendment Schedule

Village Board: November 4, 2015

Overview of the comprehensive plan amendment process and proposed amendment. The proposal is to change the land use designation for properties located outside the southwest Village limits from Agriculture/vacant and Planned Industrial/Business Park designations to Planned Business Park which may include Planned Industrial, Planned Business, Recreation Business, Government and Institutional, Public Park and Open Space, and Planned Office uses. The properties include the following parcels: 0606-151-8076-0, 0606-151-8053-0, 0606-151-9501-0, 0606-151-9900-0, 0606-151-9580-5, 0606-151-9830-2, 0606-154-8000-5, 0606-151-9000-6, 0606-154-9000-3, 0606-154-9501-0, 0606-142-9090-0, 0606-142-9061-0, 0606-143-8500-3, 0606-143-9000-6, 0606-144-9160-0, 0606-143-8220-0, 0606-143-8210-0, 0606-143-9950-0, 0606-144-9085-0, 0606-144-9110-0, and 0606-144-9135-0

Action/approval of Public Participation Plan resolution

Set Public Hearing date for the December 2, 2015 Village Board meeting

Plan Commission: November 18, 2015

Overview of the comprehensive plan amendment process and proposed amendment. The proposal is to change the land use designation for properties located outside the southwest Village limits from Agriculture/vacant and Planned Industrial/Business Park designations to Planned Business Park which may include Planned Industrial, Planned Business, Recreation Business, Government and Institutional, Public Park and Open Space, and Planned Office uses. The properties include the following parcels: 0606-151-8076-0, 0606-151-8053-0, 0606-151-9501-0, 0606-151-9900-0, 0606-151-9580-5, 0606-151-9830-2, 0606-154-8000-5, 0606-151-9000-6, 0606-154-9000-3, 0606-154-9501-0, 0606-142-9090-0, 0606-142-9061-0, 0606-143-8500-3, 0606-143-9000-6, 0606-144-9160-0, 0606-143-8220-0, 0606-143-8210-0, 0606-143-9950-0, 0606-144-9085-0, 0606-144-9110-0, and 0606-144-9135-0

Discuss pros and cons regarding the proposed amendment

Recommendation to Village Board via resolution regarding amendment application

Village Board: December 2, 2015

Village Board holds public hearing on proposed amendment application

Village Board takes action via ordinance to adopt amended Comprehensive Plan

Village of Mount Horeb

2016 Budget

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Contents

Table of Contents ---------------------------------------------------------------------------------- 2

Village Administrator’s Budget Message ----------------------------------------------------- 4

Elected Officials ------------------------------------------------------------------------------------- 7

Village Officials -------------------------------------------------------------------------------------- 8

Chart of Budget Funds ---------------------------------------------------------------------------- 9

Village Fund Definitions, Highlights, and Balances ------------------------------------- 10

General Fund ----------------------------------------------------------------------------- 10

Park Development Fund --------------------------------------------------------------- 11

Terrace Tree Fund ----------------------------------------------------------------------- 11

Highway 92 Fund ------------------------------------------------------------------------ 12

Swimming Pool Fund ------------------------------------------------------------------- 12

Future Streets Fund --------------------------------------------------------------------- 12

Cable TV Fund ---------------------------------------------------------------------------- 13

SW Dane (Outreach/Nutrition) Fund ------------------------------------------------ 13

Library Fund ------------------------------------------------------------------------------- 13

Employee Retirement Insurance Fund --------------------------------------------- 14

Revolving Loan Fund ------------------------------------------------------------------- 14

Chamber Welcome Center Fund ---------------------------------------------------- 15

General Debt Service Fund ----------------------------------------------------------- 15

TID Debt Service Fund ----------------------------------------------------------------- 15

Capital Projects Fund ------------------------------------------------------------------- 16

TID #3 Fund ------------------------------------------------------------------------------- 16

TID #3 Amendment Fund -------------------------------------------------------------- 17

TID #4 Fund ------------------------------------------------------------------------------- 18

Electric Utility Fund ---------------------------------------------------------------------- 18

Water Utility Fund ------------------------------------------------------------------------ 18

Sewer Utility Fund ----------------------------------------------------------------------- 19

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Charts & Graphs ---------------------------------------------------------------------------------- 20

Village Debt -------------------------------------------------------------------------------- 20

TID Increment Values ------------------------------------------------------------------- 22

State Transportation Aid --------------------------------------------------------------- 23

Five-Year Capital Improvement Plan ------------------------------------------------------- 24

Levy -------------------------------------------------------------------------------------------------- 25

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Village Administrator Budget Message

This recommendation of the 2016 Village budget is the result of significant work on the

part of Village staff and the Village Finance & Personnel Committee. Department heads

met with the Village Administrator to discuss their budget recommendations so that staff

can continue to provide the same high level of service to our residents, businesses, and

visitors. The Finance & Personnel Committee met throughout the month of October to

formulate a budget that protects the long-term interests of all Village taxpayers by

keeping tax rates low, maintaining our high-quality service levels, maintaining healthy

fund balances, accomplishing Village set goals, and reducing general obligation debt

over the next five years.

By looking at the long-term financial affects of today's budgeting decisions, Board

members are able to analyze whether their budget decisions are in the best interests of

the community and whether those decisions provide for long-term financial stability.

Member of the Finance & Personnel Committee and the Village Board accomplish this

objective through a use of various budget-related methodologies that show revenues

and expenditures five years into the future. By analyzing needs over the next five years

and comparing them with realistic revenue expectations, we are able to determine if the

decisions we make in 2016 are sustainable.

The 2015 total assessed value in the community is $614,641,900; an increase of

$6,161,500 over 2014. Net new construction for 2015 was $8,261,600 or 1.38% of our

equalized value from 2014. The allowable levy increase for 2016 is 1.38%; excluding

debt service requirements.

Due to an error in calculating the increase for the State’s Expenditure Restraint Program

for the 2015 budget the Village is not going to receive the $61,000 in State Aid for 2016.

To become eligible for our State Expenditure Restraint Payment again in 2017, we must

keep our 2016 general fund budgeted expenditures to within a certain percentage of our

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amended 2015 budgeted expenditures. The formula for this percentage is 60% of the

net new construction plus CPI-U Midwest September. The consumer price index

numbers for September are not out yet but preliminary estimates are that they will be

substantially lower than previous years at around 0.40%. Adding the 0.828% for 60% of

net new construction to this number and we can estimate our expenditure restraint

requirement to be at or below 1.2%. Our actual number is currently at 0.35%.

Our worker's compensation premium for 2016 is about $7,000 lower than the 2015

premium. Health insurance costs for police employees are increasing by 4%. All other

employees have an increase of 9%. Dental insurance rates are staying the same.

The Village is fortunate to have a good group of employees overall including many long-

term dedicated employees. This budget includes a 1.5% wage increase for a majority

of the employees, with two employees receiving 3% and 4% increases due to special

circumstances.

This budget document explains the uses for numerous Village funds, it lists each

expected fund balance in both January and December of 2016, and it provides the 2016

highlights for each fund. Due to the loss of the Expenditure Restraint Payment and

increases in levy required for debt service payments the budgeted levy for 2016 is

higher than previous years with a 2.06% increase. The budgeted change in the mil rate

for 2017 is projected to be in the same 2% range and then leveling off to around 1% for

2018 - 2020. The budget methodology for predicting future changes in the levy and

assessed value uses an annual 0.95% increase due to new construction. With the

recent increases in new construction in 2014 and 2015, it is probable that actual new

construction will exceed the conservative estimate. If this occurs, there will be additional

positive benefits to future budgets.

The Finance and Personnel Committee will meet on November 4, 2015 and make a

recommendation on this budget to the Village Board. The Village Board will also meet

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on November4, 2015 and set a public hearing for the 2016 budget and the 2016 - 2020

Capital Improvement Plan (CIP) for December 2, 2015 at 7:00 pm. Public comments on

the budget are welcome at the public hearing and anyone with questions or comments

is encouraged to contact the Village Administrator prior to the public hearing. You can

reach the Village Administrator at 437-6884 x 109 or [email protected].

Following the December public hearing, the Board will vote to approve the 2016 budget

and the 2016 - 2020 Capital Improvement Plan.

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Elected Officials

VILLAGE PRESIDENT: Dave Becker

VILLAGE TRUSTEES: Ryan Czyzewski

Steve Grindle

Randy Littel

Mark Rooney

Cathy Scott

George Sievers

MUNICIPAL JUDGE: Jody Morey

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Village Officials

Administrator: Nicholas Owen ----------------------------------------------------- 437-6884 ext 109

Assistant Administrator: Kathy Hagen ------------------------------------------- 437-6884 ext 108

Assessor: Accurate Appraisal -------------------------------------------------------- 1-800-770-3927

Attorney: Stafford Rosenbaum Law Office ------------------------------------------------ 259-2618

Building Inspector: General Engineering --------------------------------------- 437-6884 ext 116

Chief of Police: Jeff Veloff ---------------------------------------------------------------------- 437-5522

Civil Defense Director: Craig Brinkmann --------------------------------------------------- 437-5571

Electrical Inspector: General Engineering -------------------------------------- 437-6884 ext 116

Engineer: Rob Wright --------------------------------------------------------------------------- 833-7373

Court Clerk: Jean Culberson ------------------------------------------------------------------ 437-7748

Clerk/Deputy Treasurer: Alyssa Gross ------------------------------------------ 437-6884 ext 104

Electric & Water Superintendent: Dave Herfel-------------------------------------------- 437-3300

Finance Director: Cheryl Sutter ---------------------------------------------------- 437-6884 ext 106

Fire Chief: Craig Brinkmann ------------------------------------------------------------------- 437-5571

Librarian: Jessica Williams --------------------------------------------------------------------- 437-5021

Outreach Director: Lynn Forshaug----------------------------------------------------------- 437-6902

Parks & Urban Forestry Director: Jeff Gorman ------------------------------------------- 437-7190

Public Broadcasting Coordinator: Diane Stojanovich ------------------------ 437-6884 ext 113

Public Works Director: Laurel Grindle ------------------------------------------------------ 437-3351

Recreation Director: Jill Dudley --------------------------------------------------------------- 437-3400

Wastewater Superintendent: John Klein --------------------------------------------------- 437-3101

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Chart of Budget Funds

The following funds are active with the Village’s 2016 budget:

General Fund Cable TV Fund

Terrace Tree Fund Park Development Fund

Swimming Pool Fund Highway 92 Improvement Fund

SW Dane (Outreach/Nutrition) Fund Future Streets Fund

Employee Retirement Insurance Fund Library Fund

General Debt Service Fund Revolving Loan Fund

TID Debt Service Fund Capital Projects Fund

TID #3 Fund TID #3 Amendment Fund

TID #4 Fund Electric Department Fund

Water Department Fund Sewer Department Fund

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Village Funds Definitions, Highlights, and Balances

General Fund: The General Fund includes the operating budget for most Village

departments. At the end of each fiscal year, balances in the fund become part of the

General Fund Balance. Village policy requires any general fund balance at the end of

the fiscal year that is budgeted at more than 25% of the next year’s budgeted

expenditures, to transfer to the capital projects fund. This money is then used to either

offset existing loan payment needs or to help pay cash for future capital projects.

Budget highlights for this fund include:

o The levy allocated to the general fund is up 7.25% or $159,813

o Utility payment-in-lieu-of-taxes (PILOT) payments are up 3% or $12,250

o State transportation aid payments are up by 15% or $54,301

o Total intergovernmental revenue is down by $7,645

o Total licenses and permit revenue is up slightly by $1,078.

o Total revenues for the GF are up $189,949 or 4.72%.

o The budget reallocates money budgeted in 2015 to promote a police officer into a

command position. The plan to add supervisory staff did work out so this budget

reallocates the money from administration to patrol.

o The fire protection budget increased by $23,964 or 6.5%.

o The Village provides funding to three outside organizations. The three

organizations receiving donations include the youth center, the chamber, and the

economic development corporation. Funding for the youth center is budgeted to

continue at $16,000, the chamber is budgeted to decrease to $5,000 as outlined

in the 2015 budget, and the EDC is budgeted for $7,500 for 2016.

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o The parks budget includes the cost of hiring a contractor for the cleaning of the

Mount Horeb Station restrooms. Last year a part-time person was hired for this

task but there were very few applicants and the person hired did not work out

well. The increased cost of the cleaning service is partially offset by not hiring a

part-time person.

o Originally $8,000 was included in the capital budget for the seal coating of the

parking lot at the Mount Horeb station; this expense was shifted to the General

Fund because it is a routine maintenance item and we have room under the

expenditure restraint program.

o The cost of contracting for recreation programs was increased to $40,000 from

$22,100 to reflect the actual cost of this line item. The revenue was also

increased and more than offsets the expense.

o The budgeted increase from the amended 2015 budget to the 2016 budget is

0.35%. We are budgeting to draw down fund reserves by $25,653, which will

leave the general fund unassigned and unrestricted reserve balance at $867,857

or 20.49% of expenditures. This amount falls within the approved policy range of

20% - 25%. Budgeted reserves for 2017 - 2020 show reserves remaining in the

20.50% range.

Park Development Fund: The Village created the “Parkland” Development Fund when

the Village implemented a fee to developers who create residential lots – in anticipation

for the park service’s residential units demand (the more houses – the more demand for

parks). There is an impact fee per new house constructed. The Village collects this fee

prior to issuing a building permit.

In 2016, $9,400 is budgeted for park equipment and improvements. The estimated fund

balance at the start of 2016 is $31,925 and the projected ending balance is $34,050.

Terrace Tree Fund: The Village requires developers to contribute to the Terrace Tree

Fund for the planting of one tree every 150 feet in new subdivisions. State law permits

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developers to plant these trees themselves; however, given the quantity discount prices

that the Village receives, it is likely developers will continue to contribute to this fund.

The budget includes $30,979 for equipment and tree purchases. Future years have the

fund budgeted to cover half of the cost for a tree inventory and $40,000 toward a

$200,000 expenditure in 2019 for a bucket truck. This fund is budgeted to remain in the

black through 2020.

The estimated fund balance at the start of 2016 is $205,557 and the projected balance

at the end of the year is $175,179.

Highway 92 Improvements Fund: The Village established this fund to collect money

from the developers of the Vista Ridge and Golf View subdivisions to cover future

downstream storm sewer improvements necessitated by these developments. No

money is budgeted to be spent in 2016.

The estimated fund balance at the start of 2016 is $100,635 and the estimated ending

balance is $100,885.

Swimming Pool: The financial position of the pool fund is still strong. We will have to

levy $10,000 more in 2016 than in 2015 but are still significantly below previous years.

The levy is projected to remain stable with slight decreases through 2020.

The estimated 2016 starting balance is $21,890 and the expected ending balance is

$25,432.

Future Streets Fund: The Village established this fund to collect money from

developers for street improvements, which would likely be necessary in the future but

were not required at the time of platting. The fund includes money collected for

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completing streets where temporary turnarounds will be removed for future street

continuations. No money is budgeted to be spent in 2016.

The estimated starting balance in the fund is $80,710 and the expected ending balance

is $80,910.

Cable TV Fund: The starting balance for this fund is $24,293 and the expected ending

balance is $24,293. The growing balance will allow for the funding of future anticipated

capital equipment purchases.

SW Dane (Outreach/Nutrition) Fund: The Village collaborates with several neighboring

communities to offer area seniors a place for nutritional assistance, meals, and other

important services.

The Village will levy $25,887 in 2016 to fund operations, the same amount as 2015. The

Outreach Board approved increased hours for two part-time positions by 2 hours per

week which amounts to increase of $1,119. Due in part to lower county contributions

from previous years, the estimated starting fund balance is -$1,018 and the estimated

ending balance is $581. It is very important that a successful fundraising and donation

campaign occur annually to help ensure this fund is financially viable for several years.

To help maintain a positive fund balance in the fund the levy is projected in increase

slightly each year through 2020.

Library Fund: The Village Board authorized a tax levy for the library every year and

then the Library Board has authority to determine how the money is spent. The Library

receives funding from several sources. Library revenues for 2016 are budgeted to

increase by 2.31% and then by 1.6% - 2.13% annually through 2020. The budgeted

library fund balance is set to steadily decrease and as proposed will negative in 2019.

With the Village paying for all capital improvement costs, the library does not need a

fund balance; however, leaving some amount of money in the fund is appropriate in

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case of an unanticipated operating expense. We will be sitting down with library staff

and library board members in 2016 to discuss what an appropriate fund balance should

be in this fund. At this point if any changes are needed, they should not be needed until

2019.

The budgeted starting balance is $111,622 and the estimated ending balance is

$73,342.

Employee Retirement Insurance Fund: The Village set up this fund several years ago

to cover costs of benefits for qualified employees (those hired before August 2011). The

benefit allows a portion of accumulated sick time to convert to cash upon retirement for

use specifically to cover health premium costs.

This fund is budgeted to remain 100% funded after having levied $12,600 into the fund

to cover Village employee sick leave actuarial costs (including library and Outreach

departments). This fund continues to remain fully funded and since no future

employees are adding additional costs to the actuarial amount due the fund, it should

generally be decreasing each year.

The budgeted starting fund balance is $389,190 and the estimated ending balance is

$377,540.

Revolving Loan Fund: The Village established this fund in 2010 to help promote

economic development in the Village. The fund provided loans to two local businesses

and the principle and interest repayments on those loans go into the fund’s balance for

future use.

The estimated starting balance in 2016 is $62,223 and the estimated fund balance at

the end of the year is $75,313. There are no plans to loan money in 2016; however, that

does not preclude the Village from providing loan funding for an appropriate project.

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Chamber Welcome Center: The last remaining expense in this fund was the contracted

cost of snow removal. For 2016 this cost was moved to the general fund.

General Debt Service Fund: This fund accounts for the debt payments due on Village

loans. Because this fund is not associated with the state imposed levy limit, the Village

can increase the 2016 levy by 1.38% plus the amount needed to fund loan repayments.

The Village Board understands the importance of maintaining high-quality public

services and just as importantly, keeping taxes low. The Village transfers certain

available cash into this fund from the Capital Projects fund in order to reduce the levy

needed to fund loan repayments. This action keeps property taxes much lower than

they otherwise would be.

The estimated 2016 starting fund balance is $43,088. The estimated ending balance is

$72.

TID Debt Service Fund: This fund accounts for debt issued for TID 3 and TID 4. Tax

increment revenues pay for the majority of the payments due from the TID-related

loans. A property tax levy makes up the difference between the loan payment and the

available increment created within both of the TIDs.

The Village is required to maintain a certain fund balance each year to account for costs

associated with prior payments for the TID #3 amendment fund. The balance in this

fund is restricted until TID #3 is fully paid off. If TID #3 is in the black at the end of its

life, the additional money in the TID #3 fund, up to the balance in this fund plus certain

monies already reserved in the General Fund, will become unrestricted. The Village fully

complies with this requirement.

The estimated 2016 starting balance is $155,145. The estimated 2016 ending balance

is $212,183.

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Capital Projects Fund: The Village annually funds various capital projects – projects

that have a value of $5,000 or more and that have a useful life of more than one year.

This fund tracks all revenues and expenditures for those projects.

Non-utility capital projects for 2015 include:

o Village Hall Server, $20,000;

o Parks Mower/Snowblower, $45,000;

o Pool Waterslide, Pump and Motors, $7,000 ;

o New police vehicle, $41,000;

o Replace Police Server, $5,000;

o Street maintenance, $75,000;

Total non-utility capital projects in 2016 are $618,000. Budgeted revenues include

$24,000 for the sale of village equipment, $7,000 in transfers from other funds, and a

levy of $422,000. The 2016 levy is 24% lower than in 2015.

The estimated 2016 starting balance is $317,051 and the estimated ending balance is

$152,051. The Village is using this fund balance over the next several years to keep

property taxes low.

Utilities pay for their capital projects directly from their respective depreciation accounts.

TID 3 Fund: This fund manages revenues and expenses associated with Tax

Increment District (TID) #3. The revenue typically comes from taxes paid within the

specific TID jurisdiction, with additional revenues coming from a levy to cover a portion

of the shortfall needed between the known debt payment and the revenues coming into

the fund from increment created from the base value when the district was created. In

addition to the levy, two local developers pay the remaining costs associated with the

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shortfall. The Village is responsible for 33.86% of the shortfall between the increment

collected and any given year’s annual debt payment on the loan(s) for the cost of

projects already completed. Developers pay 66.14% of the shortfall.

The 2015 increment value in TID #3 is $18,155,000. This is lower than 2014 due to a

correction made in 2014 due to an incorrectly assessed property in 2013. The 2014

assessment for the property was increased to make up for the low 2013 assessment.

The current assessment should be a more accurate reflection of what to expect going

forward accepting of course new construction. If there is new construction in addition to

the hotel, child care facility, and the office complex next to Farmer's Bank, that will only

improve the financial outlook of the fund.

Due to the lower assessment TID #3 will have to use $108,469 from reserves to cover

the debt payment for 2016; the good news is there are sufficient reserves to cover this

amount and the Village will not have to kick in additional funds. TID #3 has a positive

cash flow through 2019; in 2020 expenses will again exceed revenues without

additional development.

The 2016 estimated starting fund balance is $169,338. The estimated ending fund

balance is $60,869.

TID 3 Amendment Fund: In 2006, the Village approved an amendment to TID 3 and

incurred additional expenses. It is unknown if the TID will be able to fully support

repayment of these additional expenses (which will only happen after the original TID 3

fund fully covers all of its debt obligations throughout the life of the TID). If this occurs,

then the District can remain open in order to repay the costs associated with this fund.

Because of the nature of this fund, it will carry a negative balance.

The estimated fund balance at the start 2016 is -$409,943 and at the end of 2016 -

$466,981.

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TID 4 Fund: This fund manages the revenues and expenses associated with Tax

Increment District #4. TID 4 is in good financial shape with an original estimated closing

date for the district in 2025. The Village has one loan payment remaining in this TID.

There is approximately $200,000 remaining in the TID project plan for a future project

as incentive to create jobs and increased assessed value in the district.

The estimated starting balance in this fund for 2016 is $45,132 and the expected ending

balance is $93,992.

Electric Utility: This fund is used for the operation of the Village’s electric utility. The

utility purchases power from WPPI Energy and distributes it to customers within and

outside of the Village’s corporate limits. Expenses include costs for maintaining two

substations and 127 miles of primary distribution lines.

The estimated starting cash balance in the electric fund for 2016 is $2,366,398 and the

estimated ending balance is $1,949,334. The electric utility’s capital projects in 2016

are:

o Meter replacement, $35,600;

o Underground primary loop, $48,090;

o Bucket truck, $225,000;

The electric utility will pay cash for all of its 2016 capital projects.

Water Utility: This fund is for the operation of the Village’s water utility. The water utility

operates two water towers with 700,000 of elevated water storage capacity, 600,000

gallons of ground level storage capacity, has over 231,000 linear feet of water mains,

and operates four wells.

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The estimated starting cash balance in the water fund for 2016 is $799,307 and the

estimated ending balance is $764,780. The water utility has applied for a rate increase

with the Wisconsin Public Service Commission. The requested increase would produce

an annual rate of return of 5.25%. The water utility’s capital projects in 2016 are:

o Lead service replacements, $39,000;

o Meter replacements, $42,000;

o Pickup truck replacement, $25,000;

The water utility will pay cash for all of its 2016 capital projects.

Sewer Utility: This fund is used for the operation of the Village’s sewer utility. The utility

operates the wastewater treatment plant, 236,782 feet of sewer main, and eleven lift

stations. The plant is currently planning for future expansion (estimated in 2017-2018).

A $1.8 million upgrade was completed in 2014 and these improvements will help delay

the need for a new plant. The upgrade will be incorporated into the design of the new

plant in order to make the best use of user fee revenues.

The sewer utility budgeted to have $16,922 in additional revenue from 2015 to 2016 and

operating expenditures are budgeted to increase by $33,385. Planning for the new plant

has begun and we anticipate construction starting in 2017 for a 2018 completion. We

are budgeting to pay over $3M in cash toward the estimated $13M in costs for an

estimated $10M loan. We will have more accurate numbers after preliminary

engineering work is complete in the fall of 2016.

The estimated starting cash balance in the sewer fund for 2016 is $2,338,109 and the

estimated ending balance is $1,979,709. The sewer utility's capital projects in 2016 are:

o Pickup Truck replacement $28,000;

o Brookwood lift-station pump replacement, $42,000;

o Grinder pump replacement, $29,000;

The sewer utility will pay cash for all of its 2016 capital projects.

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Charts & Graphs

42.35%37.94%

33.75%29.71%

24.72%

0.00%

20.00%

40.00%

60.00%

80.00%

100.00%

2016 2017 2018 2019 2020

Year

Village Debt Limit by Year

Debt limit

Debt

Debt Types:

o General Obligation Debt – The defining feature of general obligation debt is the

source that secures its repayment - an ad valorem tax levied on all taxable property

within the limits of the municipality at the time the general obligation is issued.

Chapter 67 of the Wisconsin statutes governs the issuance of various obligations

generally known as general obligation bonds or notes.

o Revenue Debt – Revenue bonds and notes are payable from the revenues derived

from the operation of the water, electric, or sewer utilities. These bonds are not

secured by the full faith and credit of the taxing ability of the municipality and as

such, they are generally considered a slightly higher risk to investors.

The Village, like all municipalities in the State of Wisconsin, is required to borrow no

more than 5% of its equalized assessed value within the community. This limit applies

only to general obligation debt. The estimated 2016 equalized value is $620,518,847.

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This means that the Village can legally borrow $31,025,942. After borrowing for an

unexpected public works project in 2015 and no additional borrowing anticipated until

2019, the Village will be at 42.35% of its debt limit in 2016 and 24.72% of its debt limit in

2020.

Debt Highlights:

o Total sewer-related debt payments in 2016 are $259,453.

o Total water-related debt payments in 2016 are $189,450.

o Total electric-related debt payments in 2016 are $258,323.

o Total general Village-related debt payments in 2016 are $1,539,638.

o Of the $1,539,638 amount, $982,560 is from the debt service fund and

$557,078 is from the TID debt service fund.

o Total general obligation debt service payments in 2015 are $1,798,338. Total

revenue debt service payments in 2015 are $448,526.

o Total revenue debt for 2015 is $3,556,474. Total General Obligation debt will

be $13,139,348.

Debt Forecast: The five-year financial forecast shows general obligation debt dropping

significantly by the end of 2020. Revenue debt will increase as a result of the new

wastewater treatment facility scheduled for 2018. General obligation debt should drop from

$13,139,348 in 2016 to $7,901,811 in 2020.

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$18,841,400

$2,558,000

$18,155,000

$3,456,600

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

2015 2016

Year

TID Increment Values

TID 3 increment

TID 4 increment

The increment value in the two tax increment districts (TIDs) has a direct effect

on the amount of property tax levy required from taxpayers to cover any shortfall

in the district for required loan payments. TID #4 has a good cash flow for its

remaining life and some additional funding to help facilitate the right project that

could bring additional value to the district. TID #3 looks to be in good shape but

could benefit greatly in the long-term from additional development.

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The State of Wisconsin provides financial aid for transportation-related projects

based in part on a 6-year rolling average of actual road projects in the Village.

The Village will see an increase in state transportation aid in 20016 and 2017,

and then funding will be slightly lower in 2018 through 2020. The Village is

budgeting accordingly each year based on anticipated transportation aid

revenues.

$416,309$428,617

$404,231$392,829

$380,269

200,000

300,000

400,000

500,000

2016 2017 2018 2019 2020

Year

State Transportation Aid

State transportation aid

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Five-Year Capital Improvement Plan

The Village completes a 5-year Capital Improvement Plan (CIP) to provide budget

decision makers with a solid tool for planning for the future of the Village. Department

heads provide the Village Administrator with detailed capital needs for their department.

The Village projects capital needs for five years into the future. The 5-year CIP is a

separate document and the Village Board will review it for approval apart from the

operating budget.

The 5-year capital budget includes the following budgeted expenses for combined

"Village" and "Utility" projects:

o $1,741,690 in projects for 2016;


o $391,250 in projects for 2018;



The higher costs in 2017 are associated with the construction of a new wastewater

treatment facility. The 2019 and 2020 budgets include $750,000 for street

reconstruction projects.

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Levy

The Village levies from ten (10) different funds and eight (8) of these funds are inter-

related due to their connection to the state imposed levy limit. The following funds are

at least partially funded by a levy:

General Fund

Library

Outreach/Nutrition (Senior Center)

Capital Projects

Revolving Loan

Employee Retirement Insurance Fund

Swimming Pool

Tax Increment Districts (TID)

Debt Service

TID Debt Service

The total combined levy from levy-limit funds cannot be more than the state imposed

limit, which for 2016 is 1.38% more than the levy in 2015. The levy for 2016 complies

with this requirement. The two debt service levies are not subject to the levy limit. For

2016, the Village’s levy toward the levy limit is $3,312,683. The total general levy is

$3,802,321. The total levy amount will be added to the TID increment to determine the

total final levy. Not including the TID increment calculations, still pending from the State,

the general levy is set to increase by 3.10%; however, with additional assessed value in

the community, the net levy to the taxpayer is set to increase by only 2.06%. This

represents an annual increase of $32 on a $250,000 assessed property.

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