Town of Rib Mountain DRAFT 2019 Budget & Capital Improvement Plan Public Hearing November 13, 2018

Transcription

1 2019 Budget & Capital Improvement Plan Public Hearing November 13, 2018

2 TOWN OF RIB MOUNTAIN NOTICE OF 2019 BUDGET PUBLIC HEARING Rib Mountain Municipal Building, 3700 North Mountain Road,Wausau, WI Notice is hereby given, pursuant to Wisconsin Statutes 60.12(1), that on Tuesday, November 13, 2018, at 5:00 p.m., in the Large Meeting Room, at the Rib Mountain Municipal Building, a public hearing will be held on the proposed 2019 budget. The detailed budget is available for inspection at the Rib Mountain Municipal Center from 8:00 am to 4:30 pm, Monday through Friday. A Special Town Meeting of the Electors will be held immediately after for discussion and possible approval of the 2018 Town Levy paid in 2019, pursuant to Section 60.10(1)(a) of the Wisconsin Statutes BUDGET SUMMARY AS OF 2018 PROPOSED GENERAL FUND ACTUAL ADOPTED 9/7/2018 PROJECTED BUDGET Revenues Property Taxes $1,635,005 $1,778,236 $1,778,237 $1,778,237 $1,875,657 Other Taxes 1,293 1,150 9,409 9,486 3,800 Special Assessments 4,125 4,085 4,085 4,085 4,085 Intergovernmental Revenues 472, , , , ,949 Licenses and Permits 89,094 78,140 91,302 96,840 82,140 Fines, Forfeits, & Penalities Public Charges for Services 488, , , , ,600 Intergovernmental Charges for Services 14,607 14,373 14,903 15,030 14,749 Miscellaneous Revenue 88,660 15,578 37,035 32,625 38,600 Other Financing Sources 63,780 88, , ,600 Applied Fund Balances 0 308,500 16, ,500 79,000 TOTAL REVENUES & OTHER SOURCES $2,857,139 $3,284,325 $2,772,994 $3,130,243 $3,242,380 Expenditures & Other Uses General Government $775,163 $734,222 $452,205 $727,253 $736,921 Public Safety 428, , , , ,979 Public Works 1,398,890 1,505, ,831 1,450,760 1,612,143 Culture, Recreation, & Education 115, ,833 83, , ,916 Conservation and Development 92,227 88,759 56,426 92,161 96,947 Contingency 0 40, ,474 Other Financing Uses 0 259, ,000 5,000 TOTAL EXPENDITURES & OTHER USES $2,810,258 $3,284,325 $1,789,780 $3,012,293 $3,242,380 Est Est. Fund Bal. Budgeted Budgeted Fund Bal. ALL TOWN FUNDS 12/31/2018 Increases Reductions 12/31/2019 General Fund (100) - Assigned/Reserved $202,750 $119,000 $74,000 $247,750 General Fund (100) - Unassigned 1,379,484 3,123,380 3,168,380 1,334,484 Motel Tax Fund (201) 229, , , ,159 Parkland Fees Fund (210) 28,553 5, ,273 Tourism Commission Fund (230) 87, , , ,413 Doepke Park Fund (450) 19,182 5,300 1,600 22,882 Debt Service Fund (300) 370,123 1,332,751 1,313, ,023 Capital Projects Fund (415) 1,822, ,225 2,186, ,832 Capital Equipment Fund (416) 28, , ,438 28,166 TOTAL ALL TOWN FUNDS $4,167,598 $6,556,014 $7,942,630 $2,780,982 New or Discontinued Activities Proposed FY 2019 budget includes the following major changes from FY 2018 Budget: No significant changes will occur for the FY 2019 Budget. Additional money from Transportation Aid will be used towards road projects Property 2018 Property Percentage Tax Contribution Tax Contribution Increase General Fund $1,778,236 $1,875,657 Debt Service Fund 962, ,646 $2,740,530 $2,833, % The proposed budget in detail is available for inspection in the Finance Director's office from 8:00 a.m. to 4:30 p.m. Monday through Friday. Gaylene S. Rhoden, Administrator Town of Rib Mountain Tax Rate $3.73 $ %

3 Tax Levy General Fund Debt Service % Rate Rate Total Taxes Tax Rate Change 2009 $ 1,189,123 $ 793,512 $ 1,982,635 $ $ 1,264,650 $ 806,512 $ 2,071,162 $ % 2011 $ 1,295,657 $ 805,914 $ 2,101,571 $ % 2012 $ 1,377,508 $ 806,136 $ 2,183,644 $ % 2013 $ 1,442,376 $ 796,169 $ 2,238,545 $ % 2014 $ 1,522,668 $ 791,990 $ 2,314,658 $ % 2015 $ 1,556,076 $ 791,730 $ 2,347,806 $ % 2016 $ 1,584,281 $ 896,000 $ 2,480,281 $ % 2017 $ 1,635,005 $ 947,690 $ 2,582,695 $ % 2018 $ 1,778,236 $ 962,294 $ 2,740,530 $ % Proposed 2019 $ 1,877,734 $ 957,646 $ 2,835,380 $ % $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ Total Revenue , 2018 proposed General Fund Rate Debt Service Rate Total Taxes

4 Tax Rate General Fund Debt Service % Rate Rate Total Tax Rate Tax Rate Change 2009 $ 1.80 $ 1.20 $ 3.00 $ $ 1.87 $ 1.20 $ 3.07 $ 3.07 $ % 2011 $ 1.92 $ 1.19 $ 3.11 $ 3.11 $ % 2012 $ 2.03 $ 1.19 $ 3.22 $ 3.22 $ % 2013 $ 2.11 $ 1.17 $ 3.28 $ 3.28 $ % 2014 $ 2.19 $ 1.14 $ 3.33 $ 3.33 $ % 2015 $ 2.21 $ 1.12 $ 3.33 $ 3.33 $ % 2016 $ 2.22 $ 1.25 $ 3.47 $ 3.47 $ % 2017 $ 2.26 $ 1.31 $ 3.57 $ 3.57 $ % 2018 $ 2.42 $ 1.31 $ 3.73 $ 3.73 $ % Proposed 2019 $ 2.55 $ 1.30 $ 3.85 $ 3.85 $ % $4.00 $3.50 $3.00 $2.50 $2.00 $1.50 $1.00 $0.50 Tax Rate Per $1, , 2019 proposed $ Proposed 2019 General Fund Rate Debt Service Rate Total Tax Rate

5 2019 Budget GENERAL FUND SUMMARY Adopted YTD % Actual Budget 9/7/2018 Projected Budget Change Revenues Property Taxes 1,635,005 1,778,236 1,778,237 1,778,237 1,875,657 Other Taxes 1,293 1,150 9,409 9,486 3,800 Special Assessments 4,125 4,085 4,085 4,085 4,085 Intergovernmental Revenues 472, , , , ,949 Licenses and Permits 89,094 78,140 91,302 96,840 82,140 Fines, Forfeits, & Penalities Public Charges for Services 488, , , , ,600 Intergovernmental Charges for Services 14,607 14,373 14,903 15,030 14,749 Miscellaneous Revenue 88,660 15,578 37,035 32,625 38,600 Total Budgeted Revenues 2,793,359 2,887,436 2,756,494 2,921,354 3,056,780 Other Financing Sources 63,780 88, , ,600 Applied fund Balance 0 308,500 16, ,500 79,000 Total Funds Applied to Reduce Taxes 63, ,889 16, , ,600 TOTAL REVENUES & OTHER SOURCES 2,857,139 3,284,325 2,772,994 3,130,243 3,242, % Expenditures & Other Sources General Government 775, , , , ,921 Public Safety 428, , , , ,979 Public Works 1,398,890 1,505, ,831 1,450,760 1,612,143 Culture, Rec, & Education 115, ,833 83, , ,916 Conservation and Development 92,227 88,759 56,426 92,161 96,947 Other Financing Uses 0 259, ,000 5,000 Contingency 0 40, ,474 TOTAL EXPS. & OTHER SOURCES 2,810,258 3,284,325 1,789,780 3,012,293 3,242, % General Fund Balance Increase (Decrease) 46, , ,950 0

6 Historical General Fund Balance General Year Reserved Designated Undesignated Total % of Expenditures Fund Exp ,863 52,210 1,043,157 1,227, % 3,390, , , ,397 1,328, % 2,744, ,544 2, ,421 1,006, % 2,829, ,447 53,361 1,076,535 1,198, % 2,836, ,420 13,646 1,105,000 1,160, % 3,062, ,587 85,060 1,017,817 1,130, % 2,714, , ,150 1,077,102 1,337, % 2,446, , , ,157 1,361, % 2,683, , ,250 1,071,983 1,482, % 2,736,709 Projected , ,750 1,379,484 1,582, % 3,012,293 Budgeted , ,750 1,334,484 1,582, % 3,242,380 1,800,000 1,600,000 1,400,000 1,200,000 1,000, , , , , % 33.73% 23.22% Fund Balance 37.95% 36.08% 37.50% 44.03% 37.05% Reserved Designated Undesignated % of General Fund Expenditures 39.17% 45.80% 41.16%

7 REVENUES ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET PLAN Taxes General Property Taxes 1,635,005 1,778,236 1,778,237 1,778,237 1,875,657 1,913, Omitted Taxes Forest Crop Taxes Woodland Taxes ,666 3,666 3,600 3, Interest and Penalties on Taxes Delinquent Personal Property 9 0 5,494 5, TOTAL TAXES 1,636,298 1,779,386 1,787,646 1,787,723 1,879,457 1,916,970 Special Assessments Streets 4,085 4,085 4,085 4,085 4,085 4,085 TOTAL SPECIAL ASSESSMENT 4,125 4,085 4,085 4,085 4,085 4,085 Intergovernmental State Shared Revenues 86,235 88,235 13,235 88, ,481 88, Medical Assistance Funding 2, State Aid (Exempt Computers) 10,337 10,489 10,489 10,489 10,835 10, State Aid Fire Protection (2% Fire Dues) 30,297 25,000 29,644 29,644 29,000 25, State Aid for Streets/Highways (Road Aids) 274, , , , , , State Aid for Recycling 47,350 47,000 47,448 47,448 47,000 47, State Payment (Municipal Services, MSP) 3,210 5,084 4,981 5,084 5,084 1, Payment in Lieu of Taxes/DNR Land (PILT) Severance/Yield/Withdrawal Tax State Payments Forest Croplands (MFL) 2,821 1,125 1,149 1,149 1,125 1, State Grants PILT 10,779 10,000 11,057 11,057 10,500 10, Intergovernmental Reimbursement - PW intern Marathon County - Humane Services Timber Sales/County Lands 3,709 1, ,000 2, County Recycling TOTAL INTERGOVERNMENTAL 472, , , , , ,260 Licenses and Permits Alcohol License 15,210 15,200 16,791 17,000 15,200 15, Operator License 8,940 9,700 8,940 9,000 9,700 9, Cigarette License Amusement Devices 4,125 4,200 3,325 3,500 4,200 4, Bicycle License Dog License 4,517 2,350 3,568 3,600 2,350 1, Cat License 1,386 1,050 1,270 1,300 1, Building Permits and Inspections 35,988 32,000 41,258 42,000 36,000 32, Plat & CSM Review 1,200 1,000 1,750 1,800 1,000 1, Public Hearing 2,700 1,800 3,750 3,800 1,800 1, Special Use Permit Road Excavation Permits 9,350 5,000 8,750 8,800 5,000 5, Open Mine Pit Permits 3,000 3, ,000 3,000 3, Miscellaneous Permits/Licenses 1,875 1,740 1,000 1,740 1,740 1,740 TOTAL LICENSES AND PERMITS 89,094 78,140 91,302 96,840 82,140 76,290

8 REVENUES ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET PLAN Fines, Forfeits, & Penalties Municipal Ordinance Violations TOTAL FINES, FORFEITS, PENALTIES Public Charges for Services Public Charges/Services General 4,009 7,000 7,601 7,700 7,000 7, Public Charges Highway 511 9, ,000 9,800 9, Public Charges - Culverts 11,669 8, ,000 8,000 8, Public Charges - Base Course 1,319 1, ,100 1,100 1, Public Charges - Asphalt Patch 0 3, ,000 3,000 3, Public Charges - Other 6,084 3, ,000 3,000 3, Developer Fees - Engineering services 0 8, ,000 8, Developer Fees 9, ,730 5, Garbage Stickers/Refuse & Recycling (Taxroll) 439, , , , , , Weed/Nuisance Control Recreation 9,042 6,000 7,759 8,000 6,500 8, Assessment Letters 6,549 6,000 4,210 6,000 6,000 4,500 Park Rental Income ,500 TOTAL PUBLIC CHARGES FOR SERVICES 488, , , , , ,100 Intergovernmental Charges Other Local Government Ambulance (contract only ) Other Local Government Public Works - County Trail 5,702 5,873 5,873 6,000 6,049 6, Annual ATC Payment 8,905 8,500 8,905 8,905 8,700 8,500 TOTAL INTERGOVERNMENTAL CHARGES 14,607 14,373 14,903 15,030 14,749 14,551 Miscellaneous Revenue Interest Income 34,069 11,978 36,083 30,000 30,000 30, Sale of Highway Equipment Sale of Recyclables 1, Sale of Other Equipment/Property 51, , Insurance Recovery - Not Highway Donations Concession Revenue 1,123 1, ,100 1,100 1, Other Miscellaneous Revenue 9 2, ,000 2,000 2,000 TOTAL MISCELLANEOUS 88,660 15,578 37,035 32,625 38,600 33,100 TOTAL GENERAL FUND REVENUES 2,793,359 2,887,436 2,756,494 2,921,354 3,056,780 3,040,556

9 REVENUES ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET PLAN Other Financing Sources Transfer from Parkland Fund Transfer from Doepke Park Fund 1,780 1, ,600 1,600 1, Transfer from Other Funds (Motel Tax Fund) 62,000 86, , , ,000 TOTAL OTHER FINANCING SOURCES 63,780 88, , , ,600 Applied Fund Balances Applied Current Budget Surplus: , Applied General Fund Balance 0 308,500 16, , Future Equipment Designated Fund Funds Designated for Salt Shed Wall Repair ,000 0 Funds Designated for Survey & Mark Lake Access Points (2) ,000 0 Funds Designated for Assessment ,000 0 Future Roads Designated Fund APPLIED FUND BALANCE 0 308,500 16, ,500 79,000 0 TOTAL GENERAL FUND & OTHER SOURCES 2,857,139 3,284,325 2,772,994 3,009,743 3,242,380 3,147,156 Notes: Percent Budget Change -1.28% : Represents health insurance funds leftover from 2018 ($5,000)

10 - General Fund 2019 Budgeted Revenues $507,349 Charges for Services 16% $82,140 Licenses & Permits 2% $544,949 Intergovernmental 17% $42,885 Miscellaneous Revenue 1% $3,800 Other Taxes 0% $185,600 Other Financing Sources 6% $1,875,657 Tax Levy 58%

11 2019 Budget DEPARTMENT SUMMARY YTD 2018 BUDGET ACTUAL BUDGET 9/7/2018 PROJECTION 2019 General Government Town Board $ 40,320 $ 39,825 $ 25,988 $ 39,683 $ 39, % Committees 3,466 5,730 1,873 4,503 5, % Legal 68,387 34,500 20,389 43,000 35, % Finance Director 64,360 81,725 50,737 88,399 81, % Clerk 74,976 83,845 54,743 81,554 84, % Office Staff 186, ,721 79, , , % Administrator 121, ,984 83, , , % Elections 5,109 19,627 6,364 12,038 17, % Technology 41,366 43,200 32,439 42,585 42, % Misc Services 86,678 90,800 24,401 87,500 92, % Uncollectable/Insurance 46,952 54,120 44,695 50,747 58, % Municipal Bulding 35,795 39,145 27,501 42,675 38, % Total General Government $ 775,163 $ 734,222 $ 452,205 $ 727,253 $ 736,921 $ 2,699 Change $ 2, % Public Safety CEO $ 31,008 $ 43,433 $ 20,344 $ 36,261 $ 82, % Crossing Guards 13,896 14,229 7,749 14,237 14, % SAFER Fire 143, , , , , % SAFER EMS 143, , , , , % Public Safety Building 8,992 22,850 13,216 14,500 18, % Building Inspection 84,169 88,815 58,463 89,291 92, % Plan Consultant #DIV/0! Disaster Control 2,452 2,575 2,404 2,600 2, % Total Public Safety $ 428,426 $ 547,499 $ 383,874 $ 532,486 $ 619,979 $ 72,480 Change $ 72, % Public Works Engineering $ 19,251 $ 16,000 $ 9,168 $ 18,000 $ 20, % Machinery & Equipment 63,804 78,500 43,506 73,000 78, % PW Building 85,589 92,368 49,450 91, , % Road Maintenance 562, , , , , % Bridges & Culverts 12,338 30,042 15,159 26,849 45, % Snow Removal 32,961 34,651 28,863 32,236 35, % Sign & Markings 50,606 44,081 22,738 53,710 51, % Steet Lighting 76,540 87,000 51,431 82,000 83, % Road Improvements 100,838 82,000 71,262 71, , % Refuse 292, , , , , % Recycling 102, ,719 59, , , % Total Public Works $ 1,398,890 $ 1,505,558 $ 813,831 $ 1,450,760 $ 1,612,143 Change $ 106, % Parks Summer Programs $ 14,896 $ 18,284 $ 14,468 $ 14,652 $ 18, % Park Maintenance 97,360 82,134 64,319 81,519 84, % Winter Programs 3,296 8,415 4,657 9,462 11, % Total Parks $ 115,552 $ 108,833 $ 83,444 $ 105,633 $ 114,916 Change $ 6, %

12 2019 Budget DEPARTMENT SUMMARY YTD 2018 BUDGET ACTUAL BUDGET 9/7/2018 PROJECTION 2019 Conservation & Development Conservation/Development $ 83,284 $ 77,239 $ 48,266 $ 81,741 $ 84, % Economic Development/Miscellaneous 8,943 11,520 8,160 10,420 12, % Total Conservation & Development $ 92,227 $ 88,759 $ 56,426 $ 92,161 $ 96,947 Change $ 8, % Miscellaneous/Other $ $ 259,000 $ $ 104,000 $ 5,000 Change $ (254,000) 98.07% Contingency $ $ 40,454 $ $ $ 56,474 Change $ 16, % TOTAL GENERAL FUND EXPENDITURES AND OTHER USES $ 2,810,258 $ 3,284,325 $ 1,789,780 $ 3,012,293 $ 3,242,380 Total Change $ (41,945) 1.28%

13 - General Fund 2019 Budgeted Expenditures $114,916 $5,000 Other Financing Uses $56,474 Parks & Recreation 0% Contingency $96,947 Community Development 3% 3% 2% $1,612,143 Public Works 50% $736,921 General Government 23% $619,979 Public Safety 19%

14 TOWN BOARD Personnel Services Salaries 29,100 29,100 18,942 29,100 29,100 34, Benefits 1,073 2,225 1,449 1,683 1,683 1,683 Total Personnel Services 30,173 31,325 20,391 30,783 30,783 35,783 Contractual Services Professional Development Dues and Subscriptions 1,468 1,600 1,382 1,600 1,600 1, Miscellaneous Contractual Services 3,586 1, ,500 1,500 1, Newsletter 5,023 4,700 3,393 5,100 5,100 5,100 Total Contractual Services 10,147 8,500 5,597 8,900 8,900 8,900 TOTAL TOWN BOARD 40,320 39,825 25,988 39,683 39,683 44, : Dues include Daily Herald, Lake Wausau, and Towns Association : Newsletter was increased based on previous year-end totals Percent Budget Change -0.36%

15 PLANNING COMMISSION Personnel Services Wages 1,900 2, ,520 2,520 2, Benefits Total Personnel Services 2,045 2,715 1,055 2,673 2,713 2,713 ZONING BOARD OF APPEALS TOTAL PLANNING COMMISSION 2,045 2,715 1,055 2,673 2,713 2,713 Percent Budget Change -0.07% : Calculated as approximately 18 meetings, at $20/meeting, for 7 members - No change from FY 2015 Personnel Services Wages Benefits Total Personnel Services PARK COMMISSION TOTAL ZONING BOARD Percent Budget Change -0.11% : Calculated as approximately 6 meetings, at $20/meeting, for 7 members - No change from FY 2016 Personnel Services Wages 1,320 1, ,500 1,960 1, Benefits Total Personnel Services 1,421 2, ,615 2,110 2,110 TOTAL PARK COMMISSION 1,421 2, ,615 2,110 2,110 Percent Budget Change 0.00% : Calculated as approximately 14 meetings, at $20/meeting, for 7 members - No change from FY 2016 TOTAL COMMITTEES 3,466 5,730 1,873 4,503 5,727 5,727

16 LEGAL SERVICES Contractual Services Attorney Fees 28,892 34,500 10,760 33,000 35,000 35, Attorney Fees - SAFER Attorney Fees - Lawsuit 39, ,629 10, Total Contractual Services 68,387 34,500 20,389 43,000 35,000 35,000 TOTAL LEGAL SERVICES 68,387 34,500 20,389 43,000 35,000 35, : Increase due to usage Percent Budget Change 1.45%

17 OFFICE STAFF Personnel Services Wages 89,983 45,332 31,495 46,989 46,994 93, Wages - Overtime 1,191 2, Wages - Temp 15,030 16,248 14,544 15,031 15,896 16, Benefits 64,634 36,041 24,174 32,241 34,800 34,508 Total Personnel Services 170,838 99,621 70,213 94,261 97, ,416 Contractual Services Professional Development ,000 1, Mileage/Travel/Lodging/Meal Allowance 740 1, Membership Dues Miscellaneous Contractual Services 8,800 9,000 4,411 8,000 8,000 8,000 (Postage and Pitney Bowes) Total Contractual Services 9,955 11,100 5,254 9,400 10,100 10,100 Commodities Office Supplies 5,287 6,000 3,759 6,000 6,000 6,000 Total Commodities 5,287 6,000 3,759 6,000 6,000 6,000 TOTAL OFFICE STAFF 186, ,721 79, , , ,516 Percent Budget Change -2.51%

18 ADMINISTRATOR Personnel Services Salaries 84,055 84,080 57,606 85,611 85,611 87, Meeting Pay 2,205 2,520 1,295 2,520 2,520 2, Benefits 31,756 32,984 21,462 31,527 33,364 33,576 Total Personnel Services 118, ,584 80, , , ,419 Contractual Services Professional Development 842 2,000 1,479 1,800 2,000 2, Mileage/Travel/Lodging/Meal Allowance 1,156 1, ,800 1,800 1, Dues and Subscriptions 1,660 1,600 1,179 1,650 1,600 1,600 Total Contractual Services 3,658 5,400 3,486 5,250 5,400 5,400 Commodities Office Supplies Total Commodities TOTAL TOWN ADMINISTRATOR 121, ,984 83, , , , : Includes WCMA Conference (Winter/Summer), ICMA & Miscellaneous Training : Adjusted for future conferences & higher prices for accomodations for conferences : Adjusted for WCMA & ICMA changes Percent Budget Change 1.53%

19 ELECTIONS Personnel Services Wages (Public Works) Wages - Overtime Wages - Temp 3,794 13,949 5,693 10,000 12,520 12, Benefits (Public Works) Total Personnel Services 4,197 15,277 5,831 11,118 13,067 13,078 Contractual Services Professional Development Mileage/Travel Printing Miscellaneous Contractual Services 220 1, ,350 1, Election Notices 0 1, ,200 1,200 Total Contractual Services 220 3, ,800 3,800 Commodities Office Supplies Software Total Commodities TOTAL ELECTIONS 5,109 19,627 6,364 12,038 17,417 17,428 Percent Budget Change % : Public Works setup wages included - approximately 20 hours : FY 2019 Budget includes spring primary and spring election plus one unscheduled election

20 CLERK Personnel Services Salaries 43,835 44,944 31,140 44,969 44,969 45, Meeting Pay 140 1,260 1,505 2,520 2,520 2, Benefits 29,353 34,491 20,770 30,915 33,438 33,786 Total Personnel Services 73,328 80,695 53,415 78,404 80,927 82,174 Contractual Services Professional Development Mileage/Travel/Lodging/Meal Allowance Public Notices/Contractual 373 1, ,000 1,300 1, Dues and Subscriptions Miscellaneous Services Codification 848 1, ,000 1,000 1,000 Total Contractual Services 1,648 3,150 1,328 3,150 3,450 3,650 TOTAL CLERK 74,976 83,845 54,743 81,554 84,377 85,824 Percent Budget Change 0.63%

21 TECHNOLOGY Contractual Services Miscellaneous Contractual Services 1,760 5,700 2,033 5,700 8,700 8, Copier Maintenance Agreement , Technology Support 8,778 10,000 9,379 10,000 7,000 7,000 Total Contractual Services 11,234 16,400 12,581 16,673 16,400 16,400 Commodities Supplies 1,582 2, ,700 2,500 2, Software 4,390 6,000 5,213 6,000 6,000 6,000 Total Commodities 5,972 8,800 6,053 7,700 8,500 8,500 Capital Outlay Hardware 24,160 7,500 3,093 7,500 7,500 7, Other 0 10,500 10,712 10,712 10,500 10,500 Total Capital Outlay 24,160 18,000 13,805 18,212 18,000 18,000 TOTAL TECHNOLOGY 41,366 43,200 32,439 42,585 42,900 42,900 Percent Budget Change -0.69% : Replace Town Board Ipads and add Plan Commission Chromebooks : Also includes 6 computers for electronic poll books : FY 2020 includes imaging system for Community Development Department : Includes $800 annually for host website, $5400 for offsite recovery, Municipal Code for $400, EO Johnson for $245, $324 for Trend Micro and $364 for Sonic Wall

22 FINANCE DIRECTOR Personnel Services Salaries 50,324 65,287 34,828 64,025 64,025 65, Meeting Pay 735 1, ,500 2,520 2, Benefits 6,919 10,728 5,092 10,424 10,512 10,703 Total Personnel Services 57,978 77,275 40,620 75,949 77,057 78,528 Contractual Services Professional Development 528 2, ,500 1,300 1, Mileage/Travel/Lodging/Meal Allowance 159 1, ,200 2,400 2, Public Notices/Contractual 5, ,312 9, Dues and Subscriptions Miscellaneous Services Total Contractual Services 6,382 4,450 10,117 12,450 4,000 4,000 TOTAL FINANCE DIRECTOR 64,360 81,725 50,737 88,399 81,057 82,528 Percent Budget Change -0.82%

23 TAX COLLECTION Peoples State Bank Tax Collection Contract Total Contractual Services TOTAL TAX COLLECTION CONTRACT Percent Budget Change 0.00% ASSESSMENT OF PROPERTY Assessment of Property (includes print) 74,403 77,800 24,401 75,000 77,800 27,000 Reassessment walk through Total Contractual Services 74,403 77,800 24,401 75,000 77,800 27,000 AUDITING SERVICES TOTAL ASSESSMENT OF PROPERTY 74,403 77,800 24,401 75,000 77,800 27,000 Percent Budget Change 0.00% Audit and Special Reports 12,275 12, ,500 14,500 14,000 Total Contractual Services 12,275 12, ,500 14,500 14,000 TOTAL AUDITING SERVICES 12,275 12, ,500 14,500 14,000 Percent Budget Change 16.00% TOTAL MISCELLANEOUS SERVICES 86,678 90,800 24,401 87,500 92,800 41, : Assessor contract for revaluation to be done : Increased for potential call-in help

24 MUNICIPAL BUILDING Personnel Services Wages 4,440 2,920 1,522 2,969 2,971 3, Benefits Total Personnel Services 5,032 3,400 1,724 3,435 3,460 3,511 Contractual Services Telephone/Cable 5,763 6,245 3,970 6,240 6,245 6, Gas & Electric 9,978 12,500 7,055 12,500 12,000 12, Water & Sewer Miscellaneous Contractual Services 10,338 11,000 6,810 10,500 10,500 10, Building Repairs 1,401 2,500 6,050 6,500 2,500 2,500 Total Contractual Services 28,114 32,945 24,413 36,440 31,945 31,945 Commodities Supplies 2,649 2,800 1,364 2,800 3,500 2,800 Total Commodities 2,649 2,800 1,364 2,800 3,500 2,800 TOTAL MUNICIPAL BUILDING 35,795 39,145 27,501 42,675 38,905 38,256 Percent Budget Change -0.61% : Includes generator contract, drinking water contract, cleaning service, window cleaning & HVAC preventative maintenance : Includes $700 for a new vacuum

25 TAX REFUNDS/UNCOLLECTABLES Taxes Refunds and Uncollectables 669 4, ,000 4,000 TOTAL TAX REFUNDS/UNCOLLECTABLES 669 4, ,000 4,000 Percent Budget Change 0.00% INSURANCE Property & Liability, and Auto -- Law Enforcement Property & Liability, and Auto -- Highway Property & Liability, and Auto -- General 20,076 19,620 20,645 20,645 22,000 23, Work Compensation - Law Enforcement 1,020 1, ,020 1,020 1, Work Compensation - General Work Compensation - Highway 23,027 26,380 22,035 26,571 28,000 28, Employee Assist Program/Health Exam/TPA 1,270 1,500 1,204 1,500 1,500 1, Broker Fees Miscellaneous General - LGPIF Unemployment Benefits 290 1, ,000 1,000 TOTAL INSURANCE 46,283 50,120 44,695 50,747 54,370 56, : Includes AFG Hotline ($550) and EAP ($300) Percent Budget Change 8.48%

26 CODE ENFORCEMENT OFFICER Personnel Services Wages - Temp 19,334 20,629 13,559 20,999 21,003 21, Benefits 3,089 3,409 2,249 3,472 3,468 3,538 Total Personnel Services 22,423 24,038 15,808 24,471 24,471 24,955 Contractual Services Training Travel/Lodging/Mileage/Meal Allowance Dues/Subscriptions Vehicle Repairs 86 1, , Miscellaneous Contractual Services 7,775 16,000 3,900 9,200 20,000 38, Future Law Enforcement Vehicle/Equipment ,000 20, Safety Education/Bike/Ped Bike Rodeo/Bike/Ped Total Contractual Services 8,071 17,995 4,242 10,690 31,795 59,795 Commodities Supplies Uniform Supplies Fuel Total Commodities 514 1, ,100 1,100 1,100 Capital Outlay Vehicle Purchase ,000 0 Total Capital Outlay ,000 0 TOTAL CODE ENFORCEMENT 31,008 43,433 20,344 36,261 82,366 85, : $18,000 for Marathon County Sheriff Contract : $10,000 for Future Law Enforcement Vehicle/Equipment Percent Budget Change 89.64%

27 CROSSING GUARDS Personnel Services Wages 12,292 12,614 7,123 12,618 12,744 12, Wages - Overtime Benefits 1, Total Personnel Services 13,494 13,629 7,740 13,637 13,769 13,958 Commodities Supplies Total Commodities TOTAL CROSSING GUARDS 13,896 14,229 7,749 14,237 14,369 14,558 Percent Budget Change 0.98% : Hours based on three intersections, for two hours a day, for approximately 35 weeks

28 SAFER - FIRE Contractual Services Miscellaneous Contractual Services 143, , , , , ,238 Total Contractual Services 143, , , , , ,238 TOTAL FIRE PROTECTION 143, , , , , ,238 Percent Budget Change 9.00% SAFER - EMS Contractual Services Miscellaneous Contractual Services 143, , , , , ,238 Total Contractual Services 143, , , , , ,238 TOTAL EMS 143, , , , , ,238 TOTAL FIRE AND EMS 287, , , , , ,475 Town of Rib Mountain's percentage in SAFER for 2019 is 32.16% Percent Budget Change 9.10%

29 PUBLIC SAFETY BUILDING Contractual Services Miscellaneous Contractual Services 2,863 4,000 2,168 2,500 3,000 3, Building Repairs (Contractors) 6,129 18,850 11,048 12,000 15,000 5,000 Total Contractual Services 8,992 22,850 13,216 14,500 18,000 8,000 TOTAL PUBLIC SAFETY BUILDING 8,992 22,850 13,216 14,500 18,000 8,000 Percent Budget Change % : Increase due to rise in building repairs over the last two years and $10,000 for interior lighting upgrades

30 BUILDING INSPECTION Personnel Services Salaries 62,881 61,804 43,896 65,251 65,252 66, Meeting pay Benefits 19,012 18,501 12,650 18,840 19,092 18,903 Total Personnel Services 82,523 81,215 57,036 84,791 85,254 86,395 Contractual Services Professional Development 265 1, ,000 1,200 1, Mileage/Travel/Lodging/Meal Allowance 0 1, , Public Notices Membership Dues/Subscriptions Vehicle Repairs Printing Miscellaneous Contractual Services 0 2, ,000 2,500 3,500 Total Contractual Services 814 6,400 1,067 3,500 6,400 7,250 Commodities Supplies Fuel Total Commodities 832 1, ,000 1,100 1,200 TOTAL BUILDING INSPECTION 84,169 88,815 58,463 89,291 92,754 94,845 Percent Budget Change 4.44% : Includes 25% of Community Development Director's salary and 90% of Building Inspector's salary : Equates to 2 weeks of contractual services at twice a week (based on GEC rates)

31 DISASTER CONTROL Siren 1,827 1,900 1,468 1,600 1,700 1, Outside contracted services ,000 1,000 1, Supplies TOTAL DISASTER CONTROL 2,452 2,575 2,404 2,600 2,700 2, : Rent is $1000/year, WPS is approximately $85/month for yard site & fire station sirens

32 PUBLIC WORKS - ENGINEER Contractual Services Engineering Services 4,370 8,000 3,477 8,000 12,000 10, Engineering Services - Billed 14,881 8,000 5,691 10,000 8,000 12,000 Total Contractual Services 19,251 16,000 9,168 18,000 20,000 22,000 TOTAL ENGINEERING 19,251 16,000 9,168 18,000 20,000 22,000 Percent Budget Change 25.00% PUBLIC WORKS - MACHINERY & EQUIPMENT Contractual Services Vehicle Repairs & Maintenance 13,226 17,000 5,111 16,000 17,000 19, Miscellaneous Contractual Services 5,027 7,000 8,182 7,000 7,000 7,000 Total Contractual Services 18,253 24,000 13,293 23,000 24,000 26,000 Commodities Supplies 19,863 22,500 7,164 20,000 22,500 22, Fuel 25,688 32,000 23,049 30,000 32,000 35,000 Total Commodities 45,551 54,500 30,213 50,000 54,500 57,500 TOTAL MACHINERY & EQUIPMENT 63,804 78,500 43,506 73,000 78,500 83,500 Percent Budget Change 0.00% PUBLIC WORKS - PUBLIC WORKS BUILDING Personnel Services Wages 52,845 45,526 29,740 45,711 46,203 46, Wages - Temp Benefits 7,251 7,565 4,010 7,553 7,731 7,860 Total Personnel Services 60,096 53,268 33,750 53,404 54,113 55,025 Contractual Services Telephone 3,364 3,500 3,263 3,500 3,500 3, Gas & Electric 9,720 13,000 6,670 12,000 13,000 13, Water & Sewer Miscellaneous Contractual Services 5,881 5,000 2,494 5,000 25,000 5,000 Total Contractual Services 19,461 22,100 12,748 21,100 42,100 22,350 Commodities Supplies 3,500 5,000 2,614 5,000 5,000 5, Safety Equipment & Training 2,532 2, ,000 2,500 2,500 Total Commodities 6,032 7,000 2,952 7,000 7,500 7,500 Capital Outlay Future Equipment Purchase 0 10, ,000 10,000 15,000 TOTAL PUBLIC WORKS BUILDING 85,589 92,368 49,450 91, ,713 99,875 Percent Budget Change 23.11%

33 PUBLIC WORKS - ROAD MAINTENANCE Personnel Services Salaries 56,188 56,212 38,708 57,573 57,573 58, Meeting Pay 1,820 2,520 1,190 2,520 2,520 2, Wages 122, ,925 73, , , , Overtime 1,659 2,575 2, ,575 3, Wages - Temp 5,434 8,644 9,178 7,849 9,074 8, Benefits 147, ,296 93, , , ,033 Total Personnel Services 334, , , , , ,662 Contractual Services Professional Development 2,355 2,500 1,513 2,500 1,000 1, Travel/Mileage/Lodging/Meal Allowance ,500 1, Dues/Subscriptions Employee Health (Random DOT Test) Miscellaneous Contractual Services 7,653 5,000 3,085 5,000 5,000 5, Crack Filling 44,999 40, ,000 50,000 55, Pavement Maintenance (Patching) 55,265 55,000 6,721 45,000 55,000 55, Seal Coating 44,311 60, ,453 60,000 60, Equipment Rental 0 1, ,000 1,000 Total Contractual Services 154, ,800 11, , , ,800 Commodities Sand 5,181 4,000 3,205 4,000 4,000 4, Salt 56,989 82,000 53,678 82,000 85,000 87, Base Coarse 4,166 7, ,000 7,000 7, Sod/Seed/Plants 6,849 7,000 2,014 6,000 7,000 7,000 Total Commodities 73, ,000 59,132 96, , ,000 TOTAL ROAD MAINTENANCE 562, , , , , ,462 Percent Budget Change 1.53%

34 PUBLIC WORKS - BRIDGES AND CULVERTS Personnel Services Wages 2,895 8,741 4,966 8,896 8,896 9, Overtime 584 1, ,715 1,980 1, Wages - Temp Benefits 475 1, ,473 1,498 1,526 Total Personal Services 3,954 12,542 6,305 12,349 12,736 12,289 Commodities Supplies 5,384 13,000 6,354 12,000 15,000 13,000 Supplies Billed Out 0 2, ,000 Total Commodities 5,384 15,000 6,354 12,000 15,000 15,000 Outlay Storm Water Education & Outreach 3,000 2,500 2,500 2,500 17,500 3, Bridge and Culvert Repairs Total Capital Outlay 3,000 2,500 2,500 2,500 17,500 3,000 PUBLIC WORKS - SNOW REMOVAL TOTAL BRIDGES AND CULVERTS 12,338 30,042 15,159 26,849 45,236 30,289 Percent Budget Change 50.58% Personnel Services Wages 16,565 14,418 11,642 14,666 14,666 14, Overtime 8,641 10,815 7,976 9,450 10,815 10, Wages - Temp 3,875 6,069 5,851 4,851 6,131 6, Benefits 3,731 2,849 3,185 2,769 2,900 2,945 Total Personnel Services 32,812 34,151 28,654 31,736 34,512 34,800 Commodities Supplies (Mailboxes, etc.) Total Commodities TOTAL SNOW REMOVAL 32,961 34,651 28,863 32,236 35,012 35,300 Percent Budget Change 1.04%

35 PUBLIC WORKS - SIGNS & MARKINGS Personnel Services Wages 5,272 4,793 1,521 4,915 4,915 4, Benefits Total Personnel Services 5,958 5,581 1,714 5,710 5,722 5,778 Contractual Services Utilities (Public Service) 11,845 8,500 6,257 12,000 10,000 11, Repairs 8,547 5,000 1,856 8,000 5,000 5, Pavement Markings 10,543 15,000 8,720 18,000 15,000 15,000 Total Contractual Services 30,935 28,500 16,833 38,000 30,000 31,000 Commodities Supplies 13,713 10,000 4,191 10,000 16,000 10,000 Total Commodities 13,713 10,000 4,191 10,000 16,000 10,000 PUBLIC WORKS - STREET LIGHTING TOTAL SIGNS AND MARKINGS 50,606 44,081 22,738 53,710 51,722 46,778 Percent Budget Change 17.33% Contractual Services Utilities 76,540 87,000 51,431 82,000 83,000 85,000 Total Contractual Services 76,540 87,000 51,431 82,000 83,000 85,000 TOTAL STREET LIGHTING 76,540 87,000 51,431 82,000 83,000 85,000 PUBLIC WORKS - ROAD IMPROVEMENTS Percent Budget Change -4.60% Capital Outlay Overlay - Miscellaneous Roads 100, , , Future Road Project 0 82,000 71,262 71,262 30,000 30,000 Total Capital Outlay 100,838 82,000 71,262 71, , ,000 TOTAL ROAD IMPROVEMENTS 100,838 82,000 71,262 71, , ,000 SUBTOTAL PUBLIC WORKS 1,004,615 1,087, ,187 1,044,334 1,183,516 1,176,204 Percent Budget Change 8.82%

36 REFUSE Contractual Services Refuse Collection 292, , , , , ,000 TOTAL REFUSE 292, , , , , ,000 RECYCLING Percent Budget Change 2.93% Personnel Services Wages 3,801 4,642 1,484 4,733 4,734 4, Wages - Temp 5,261 7,007 3,133 5,781 7,079 7, Benefits 918 1, ,212 1,318 1,341 Total Personnel Services 9,980 12,948 5,055 11,726 13,131 13,301 Contractual Services Professional Services 1,000 3, ,500 3,700 3, Purchased Services 89,107 90,821 53,179 92,000 92,534 89, Publications/Dues 470 3, ,500 3,000 3, Employee Travel/Training Total Contractual Services 90,577 97,771 53,411 96,000 99,484 95,950 Commodities Operating Supplies and Expenses 1,454 1,000 1,275 1,200 1,000 1, Repairs and Maintenance Supplies 230 1, ,000 1, Equipment Depreciation & Amortization (Equipment Purchases) 0 5, ,000 5,000 5,000 Total Commodities 1,684 7,000 1,422 6,700 7,000 7,000 TOTAL RECYCLING 102, ,719 59, , , ,251 Percent Budget Change 1.61% TOTAL PUBLIC WORKS 1,398,890 1,505, ,831 1,450,760 1,612,143 1,592,455 Percent Budget Change 7.08% : Increase of $4,000 to have two lake access pointes surveyed and marked : Increase for salt shed wall maintenance ($20,000) : Increase for shop inspecitons, first aid, training : Increase due to GIS intern hourly rate boost ($400) : Increase for boost in boot allowance ($500), clothing allowance ($1,000), and cell phone allowance ($1,300) : Increase for additional crack filling for overlay : Increase for yearly unit cost adjustment : Increase to start stormwater utility implementation : Increase due to ownership billing error and rate increases : Increased to improve safe routes to school ($6,000)

37 SUMMER PROGRAMS Personnel Services Wages - Temp 11,366 13,453 11,387 11,753 13,508 14, Benefits 869 1, ,034 1,130 Total Personnel Services 12,235 14,484 12,258 12,652 14,542 15,892 Contractual Services Trip Expenses 1,719 1,800 1, ,800 1,800 Total Contractual Services 1,719 1,800 1, ,800 1,800 Commodities Supplies 942 2, ,500 2,000 2,000 Total Commodities 942 2, ,500 2,000 2,000 TOTAL SUMMER PROGRAM 14,896 18,284 14,468 14,652 18,342 19, : Offset by revenues from fee charges Percent Budget Change 0.32%

38 PARK MAINTENANCE Personnel Services Salaries 14,311 14,049 9,677 14,389 14,389 14, Wages 30,814 25,975 26,523 26,461 26,461 26, Wages - Temp 21,859 19,467 15,412 18,428 19,667 19, Benefits 7,926 8,093 6,174 7,991 8,123 8,285 Total Personnel Services 74,910 67,584 57,786 67,269 68,640 69,705 Contractual Services Gas & Electric 2,561 3,500 1,821 3,500 3,500 3, Water & Sewer Miscellaneous Contractual Services 6,349 3,000 1,290 3,000 4,000 4,000 Total Contractual Services 9,391 7,150 3,439 7,150 8,150 8,150 Commodities Park Maintenance Supplies 6,980 6,500 2,624 6,500 7,000 7, Concessions Total Commodities 7,568 7,400 3,094 7,100 7,900 7,900 Capital Outlay Land Purchase 5, Total Capital Outlay 5, WINTER PROGRAM TOTAL PARK MAINTENANCE 97,360 82,134 64,319 81,519 84,690 85, : Increased for port-pots ($1,000) : Increased for Dog Park Percent Budget Change 3.11% Personnel Services Wages Wages - Temp 2,867 6,884 3,985 7,100 10,352 7, Benefits Total Personnel Services 3,086 7,415 4,290 8,462 10,884 7,643 Commodities Supplies 210 1, ,000 1,000 1,000 Total Supplies 210 1, ,000 1,000 1,000 TOTAL WINTER PROGRAM 3,296 8,415 4,657 9,462 11,884 8,643 Percent Budget Change 41.22% : Increased due to extra winter trail maintenace worker ($2,800) and increase in corresponding hourly rate ($600) TOTAL RECREATION / PARK 115, ,833 83, , , ,089 Percent Budget Change 5.59%

39 COMMUNITY DEVELOPMENT Personnel Services Salaries 51,106 50,983 35,827 53,242 53,245 54, Meeting Pay 2,345 2,520 1,435 2,520 2,520 2, Benefits 14,277 14,086 10,225 17,479 19,012 19,063 Total Personnel Services 67,728 67,589 47,487 73,241 74,777 75,894 Contractual Services Professional Development 783 1, ,000 1,000 1, Mileage/Travel/Lodging/Meal Allowance 656 1, , Public Notices Membership Dues/Subscriptions Printing Miscellaneous Contractual Services 13,281 6, ,000 6,000 0 Total Contractual Services 15,556 9, ,350 9,500 3,700 Commodities Supplies Office Supplies Fuel Total Commodities CONSERVATION DEVELOPMENT 83,284 77,239 48,266 81,741 84,427 79, : Includes 75% of the Community Development Director's salary and 10% of Building Inspector's salary ECONOMIC DEVELOPMENT/MISCELLANOUS Economic Development 3,914 5,000 3,183 5,000 6,000 6, Dues (Chamber) Other - Animal Control 4,609 6,100 4,557 5,000 6,100 6,100 TOTAL ECON DEVEL/MISC 8,943 11,520 8,160 10,420 12,520 12, : ICSC Conference & materials - Some is offset by hotel/motel tax : Increase due to cutbacks in hotel/motel tax : Humane Society contract is $ : Animal Control Office contract $40/call plus mileage : GIS ($2,700), MPO ($1,305)

40 ` OTHER FINANCNG USES Other General Government Outlay Retirement Contingency 0 5, , Transfer to Debt Service Transfer to Equipment Fund 0 50, , Transfer Contingency to , , Transfer to Parkland Fund TOTAL 0 259, ,000 5,000 0 CONTINGENCY Contingency 0 25, ,448 25, Wage Contingency 0 15, ,026 0 TOTAL 0 40, ,474 25,000 Percent Budget Change 39.60% : Used for unexpected items during fiscal year. Could be used for pay and/or insurance adjustments. $16,000 of this total is for HRA costs for : Used for performance pay. In 2018, the increase was 2% of total wages. In 2019, a 3% increase was used.

41 2019 Budget Special Revenue Funds Summary ACTUAL BUDGET PROJECTION BUDGET Motel Tax Fund (201) Beginning Fund Balance 215, , , ,459 Revenues 207, , , ,200 Expenditures (185,358) (209,000) (359,000) (355,500) Ending Fund Balance $ 238,459 $ 229,459 $ 229,459 $ 228,159 Parkland Fund (210) Beginning Fund Balance 28,349 34,553 34,553 28,553 Revenues 8,150 3,000 15,000 5,720 Expenditures (1,946) (20,000) (21,000) Ending Fund Balance $ 34,553 $ 17,553 $ 28,553 $ 34,273 Tourism Commission Fund (230) Beginning Fund Balance 27,663 27,663 87,538 Revenues 121, , , ,000 Expenditures (93,686) (107,000) (185,125) (185,125) Ending Fund Balance $ 27,663 $ 33,874 $ 87,538 $ 148,413 Doepke Park Fund (450) Beginning Fund Balance 8,007 13,162 13,162 19,182 Revenues 6,935 5,000 7,620 5,300 Expenditures (1,780) (1,600) (1,600) (1,600) Ending Fund Balance $ 13,162 $ 16,562 $ 19,182 $ 22,882

42 2019 Budget Fund Motel Tax Fund AS OF Account # Account Name ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET Revenues Motel Tax 207, , , , , Interest/Penalties ,200 Total Revenues 207, , , , ,200 Expenditures Legal Expenses Tourism Activities 1,829 9,000 3,573 9,000 5, CVB Dues Miscellaneous Expense Transfer Out 183, , , , ,000 Total Expenditures 185, , , , ,500 Net Change in Fund Balance 22,609-9,000 68,663-9,000-1,300 Fund Balance Projection 12/31/17 Balance 238, Projected Change (9,000) 12/31/18 Projected Balance 229, Budgeted Change (1,300) 12/31/19 Budgeted Balance 228, : Based on 8.0% Hotel/Motel Tax for : Web Page, Signs, Trail Development, etc.

43 2019 Budget Fund Parkland Fund AS OF Account # Account Name ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET Revenues Parkland Fees 7,150 3,000 11,700 15,000 5, Interest Income Donations 1, Transfer In - General Fund Total Revenues 8,150 3,000 11,700 15,000 5,720 Expenditures Parks Expense 1, Capital Outlay - Tennis Courts 0 20, , Transfer Out 0 0 1,000 1,000 0 Total Expenditures 1,946 20,000 1,000 21,000 0 Net Change in Fund Balance 6,204-17,000 10,700-6,000 5,720 Fund Balance Projection 12/31/17 Balance 34, Projected Change (6,000) 12/31/18 Projected Balance 28, Budgeted Change 5,720 12/31/19 Budgeted Balance 34,273

44 2019 Budget Fund Tourism Commission Fund AS OF Account # Account Name ACTUAL BUDGET 9/7/2018 PROJECTION BUDGET Revenues Interest on Balances , Transfer from Other Funds 121, , , , ,000 Total Revenues 121, , , , ,000 Expenditures Legal Expenses 0 2, ,000 2, Tourism Activities 2,700 30, ,000 30, CVB Dues 90,986 75,000 90, , , Misc expense Transfer Out Total Expenditures 93, ,000 90, , ,125 Net Change in Fund Balance 27,663 6,211 54,198 59,875 60,875 Fund Balance Projection 12/31/17 Balance 27, Projected Change 59,875 12/31/18 Projected Balance 87, Budgeted Change 60,875 12/31/19 Budgeted Balance 148, : Based on 8.0% Hotel/Motel Tax for 2019 less amount retained by the Municipality : CVB (2.5%) + Sports Authority (.5%) + Meetings Mean Business (.5%) : Web Page, Signs, Trail Development, etc.