Village of DeForest 2018 Adopted Budget

Transcription

1 Village of DeForest 2018 Adopted Budget Public Hearing December 5, Village Board Adopted December 5,

2 2018 Village of DeForest Table of Contents - Adopted Budget All Funds Schedule Page # Public Hearing Notice 1-2 Summary of Funds Requiring Tax Levy 3 Budget Summary - All Funds 4 General Fund Revenue Summary 5 General Fund Expenditure Summary 6 General Fund - Expenditures by Object Subtotal 7-8 General Fund - Expenditures and Uses By Category 9-10 General Fund - Summary of Departmental Expenditures General Fund - Detailed Revenue General Fund - Detailed Department Expenditures - Administration General Fund - Detailed Department Expenditures - Police Department 23 General Fund - Detailed Department Expenditures - Other Public Safety 24 General Fund - Detailed Department Expenditures - Fire & EMS District 24 General Fund - Detailed Department Expenditures - Public Works General Fund - Detailed Department Expenditures - Library 28 General Fund - Detailed Department Expenditures - Parks, Recreation & Natural Resources General Fund - Detailed Department Expenditures - Community Development Special Revenue Fund - Library Gift and Grant Fund 34 Special Revenue Fund - Park Development Fund 35 Special Revenue Fund - Park Development Fund - Detail of Projects 36 Special Revenue Fund - Fire & EMS Building Sinking Fund 37 Special Revenue Fund - Future Benefit Obligations Fund 38 Special Revenue Fund - Forestry & Landscaping Contributions Fund 39 Special Revenue Fund - Community & Senior Center Fund 40 Special Revenue Fund - Public Safety Grants Fund 41 Special Revenue Fund - Public Safety Impact Fees Fund 42 Special Revenue Fund - Promotion and Events 43 Special Revenue Fund - Promotion and Events - Detail of Projects 44 Debt Service Fund - General Obligations (Non-TIF, Non-Utility) 45 Debt Service Fund - Debt Repayment Schedules (Non-TIF, Non-Utility) Debt Service Fund - Development Related Debt 49 Debt Service Fund - Debt Repayment Schedules (TID Related) Capital Projects Fund - Capital Improvement Plan (Non TID, Non Utility Projects) 53 Capital Projects Fund - Development Financing Fund (TID Related) 54 Capital Projects Fund - Tax Incremental Financing District #2 (TID #2) 55 Capital Projects Fund - Tax Incremental Financing District #3 (TID #3) 56 Capital Projects Fund - Tax Incremental Financing District #4 (TID #4) 57 Capital Projects Fund - Tax Incremental Financing District #5 (TID #5) 58 Capital Projects Fund - Tax Incremental Financing District #6 (TID #6) 59 Capital Projects Fund - Tax Incremental Financing District #7 (TID #7) 60 Capital Projects Fund - Tax Incremental Financing District #8 (TID #8) 61 Capital Projects Fund - Tax Incremental Financing District #9 (TID #9) 62 Enterprise Fund - Water Utility Summary 63 Enterprise Fund - Water Utility Revenues & Expenses Enterprise Fund - Sewer Utility Summary 67 Enterprise Fund - Sewer Utility Revenues & Expenses Enterprise Fund - Stormwater Utility Summary 71 Enterprise Fund - Stormwater Utility Revenues & Expenses Budget and Financial Policies Resolution -XX Affirming Policies & Adopting 2018 Budget 83-84

3 VILLAGE OF DEFOREST PUBLIC HEARING NOTICE OF THE YEAR 2018 PROPOSED OPERATIONAL Notice is hereby given that the Village Board will hold a Public Hearing on the proposed 2018 Operational Budget on December 5, at 6:00 p.m. at the Village Hall, Community Room, 120 Stevenson Street, DeForest. A draft copy of the 2018 Proposed Operational Budget is available at Village Hall, 120 Stevenson Street, DeForest. General Fund 2016 ACTUAL AS OF 9/30/17 ESTIMATE % of REVENUES: Change: Tax Collections, Other $ 395,436 $ 307,550 $ 407,550 $ 382,000 $ 422, % Intergovernmental 1,003, ,814 1,120,329 1,101,020 1,133, % Licenses and Permits 353, , , , , % Fines, Forefitures and Penalties 146,039 89, , , , % Public Charges for Services 200, , , , , % Intergovernmental Charges 130,178 92, , , , % Interest/Rental Income 22,316 29,300 39,067 22,000 25, % Miscellaneous Revenues 117,231 93, , , , % Total Revenues: 2,368,636 1,848,593 2,432,508 2,274,337 2,408, % EXPENDITURES: General Government 785, , , , , % Police Department, EOC & Traffic 2,259,283 1,807,433 2,391,584 2,342,859 2,497, % Fire & EMS District 444, , , , , % Public Works 1,246,657 1,085,789 1,393,177 1,355,111 1,392, % Public Library 793, , , , , % Parks, Recreation & Natural Resources 533, , , , , % Planning & Zoning 190, , , , , % Total Operating Expenditures: 6,253,484 5,162,669 6,765,671 6,764,249 7,055, % Excess (Deficiency) of Revenues Over Expenditures: (3,884,847) (3,314,076) (4,333,163) (4,489,912) (4,647,111) 3.50% Operating Transfer In 4,000 5,350 4,000 4,000 4,000 Operating Transfer Out (166,171) (10) (5,000) - (50,000) Net Other Sources and Uses (162,171) 5,340 (1,000) 4,000 (46,000) Excess (deficiency) of Revenues over Expenditures and Other Uses (4,047,018) (3,308,736) (4,334,163) (4,485,912) (4,693,111) 4.62% Local Property Taxes: 4,147,581 4,485,913 4,485,913 4,485,912 4,693, % Net Surplus (Deficit): 100,563 1,177, , Fund Balance - Beginning of Year: 1,220,907 1,321,470 1,321,470 1,321,470 1,473,219 Fund Balance End of Year: $ 1,321,470 $ 2,498,647 $ 1,473,219 $ 1,321,470 $ 1,473,219 1

4 Fund Type Other Revenues & Sources RECAP OF FUND S Property Tax Expenditures & Uses Net Increase/ (Decrease) Estimated Fund Estimated Fund Balance 01/01/18 Balance 12/31/18 General Fund $ 2,412,760 $ 4,693,111 $ 7,105,871 $ - $ 1,473,219 $ 1,473,219 Special Revenue - Library Gifts & Grants 6,850-9,775 (2,925) 66,382 63,457 Special Revenue - Park Development 54,086-31,840 22, , ,833 Special Revenue - Fire Sinking Fund 111,500-80,000 31, , ,107 Special Revenue - Future Benefit Fund 25,000 15,000 59,969 (19,969) 258, ,604 Special Revenue - Landscaping Contrib. 25,372 15,750 35,000 6,122 14,643 20,765 Special Revenue - Community/Sr. Center - 322, , Special Revenue - Grants 46,620-47,000 (380) 7,967 7,587 Special Revenue - Public Safety Impact Fees 22,050-50,000 (27,950) 171, ,506 Special Revenue - Promotion & Special Events 7, ,500 (134,600) 550, ,932 Debt Service - General 179,689 1,963,515 2,512,143 (368,938) 1,888,312 1,519,373 Debt Service - Development 8,736,870-8,736, Capital Projects - Other Capital Projects 6,495,057-6,933,699 (438,642) 2,816,435 2,377,793 Capital Projects - Development 5,940,644-8,941,870 (3,001,225) 17,558,290 14,557,065 Capital Projects - TIF #2 277, ,528 (125,556) (3,335,094) (3,460,650) Capital Projects - TIF #3 297, ,527 40,918 (1,507,726) (1,466,808) Capital Projects - TIF #4 381, ,925 40,834 (1,270,321) (1,229,487) Capital Projects - TIF #5 541,274-2,781,098 (2,239,824) (258,397) (2,498,220) Capital Projects - TIF #6 691, ,269 27,611 (7,308,058) (7,280,447) Capital Projects - TIF #7 155,434-1,095,045 (939,611) (4,111,677) (5,051,288) Capital Projects - TIF # ,231,489 (5,230,989) (497,500) (5,728,489) Capital Projects - TIF # ,708,156 (2,707,656) (297,475) (3,005,131) Totals $ 26,411,161 $ 7,010,153 $ 48,490,348 $ (15,069,034) $ 7,053,753 $ (8,015,281) Enterprise Funds Revenues Expenses Net Income Estimated Net Assets 1/1/18 Estimated Net Assets 12/31/18 Water Utility $ 1,747, $ 1,747, $ - $ 17,536, $ 17,536, Sewer Utility 1,923,417 2,216,135 (292,718) 10,031,899 9,739,181 Stormwater Utility 531, ,368 (276,830) 10,033,548 9,756,718 Total Enterprise Funds $ 4,202,497 $ 4,772,045 $ (569,548) $ 37,601,686 $ 37,032,138 REAL & PERSONAL PROPERTY TAX BREAKDOWN (Budget Year) Amount of Percentage 2016 Change: 2018 of Change: General Fund $ 4,143,972 $ 4,485,913 $ 207,198 $ 4,693, % Special Revenue Fund 344, ,728 2, , % Debt Service Fund 1,215,377 1,695, ,036 1,963, % Capital Projects Fund N/A $ 5,704,095 $ 6,532,121 $ 478,032 $ 7,010,153 GENERAL OBLIGATION DEBT BALANCE AND LIMITATIONS Outstanding General Obligation Debt $ 35,542,736 Maximum Allowed General Obligation Debt: 52,992,160 Available: $ 17,449,424 2

5 2018 SUMMARY OF FUNDS REQUIRING TAX LEVY TAX LEVY AND MILL RATE ORIGINAL DOLLAR CHANGE PERCENT CHANGE GENERAL FUND REVENUES $ 2,278,337 $ 2,412,760 $ 134, % GENERAL FUND EXPENDITURES 6,764,249 7,105, , % GENERAL FUND PROPERTY TAX $ 4,485,912 $ 4,693,111 $ 207, % SPECIAL REVENUE FUND WITH LEVIES - NET EXPENDITURES FUTURE BENEFITS FUND $ 15,000 $ 15,000 $ % LANDSCAPE & FORESTRY 15,750 15, % COMMUNITY & SENIOR CENTER 319, ,777 2, % $ 350,728 $ 353,527 $ 2, % DEBT SERVICE REVENUES & OTHER SOURCES $ 187,944 $ 548,627 $ 360, % DEBT SERVICE EXPENDITURES 1,883,424 2,512, , % DEBT SERVICE PROPERTY TAX $ 1,695,480 $ 1,963,515 $ 268, % TOTAL PROPERTY TAX LEVY EXPECTED $ 6,532,119 $ 7,010,153 $ 478, % LOCAL SHARE OF TIF LEVY 324, , , % TOTAL LEVY $ 6,856,387 $ 7,649,680 $ 793, % ESTIMATED ASSESSED VALUE $ 981,184,500 $ 1,044,684,200 $ 63,499, % ESTIMATED MILL RATE $ 6.99 $ 7.32 $ % TAXES ON A $234,210 HOME - LOCAL TAX $ 1,637 $ 1,715 $ % 3

6 VILLAGE OF DEFOREST SUMMARY TAX LEVY AND MILL RATE EXHIBIT A RECAP OF FUND S Fund Type Other Revenues & Sources General Property Tax Expenditures & Uses Net Increase/ (Decrease) Estimated Fund Balance 01/01/18 Estimated Fund Balance 12/31/18 General Fund $ 2,412,760 $ 4,693,111 $ 7,105,871 $ - $ 1,473,219 $ 1,473,219 Special Revenue - Library Gift & Grants 6,850-9,775 (2,925) 66,382 63,457 Special Revenue - Park Development 54,086-31,840 22, , ,833 Special Revenue - Fire & EMS Building 111,500-80,000 31, , ,107 Special Revenue - Future Benefit Contrib. 25,000 15,000 59,969 (19,969) 258, ,604 Special Revenue - Forestry & Landscaping 25,372 15,750 35,000 6,122 14,643 20,765 Special Revenue - Community/Sr. Center - 322, , Special Revenue - Public Safety Grants 46,620-47,000 (380) 7,967 7,587 Special Revenue - Public Safety Impact Fees 22,050-50,000 (27,950) 171, ,506 Special Revenue - Promotion and Events 7, ,500 (134,600) 550, ,932 Debt Service - General 179,689 1,963,515 2,512,143 (368,938) 1,888,312 1,519,373 Debt Service - Development Related 8,736,870-8,736, Capital Projects - Other Capital Projects 6,495,057-6,933,699 (438,642) 2,816,435 2,377,793 Capital Projects - Development Financing 5,940,644-8,941,870 (3,001,225) 17,558,290 14,557,065 Capital Projects - TIF #2 277, ,528 (125,556) (3,335,094) (3,460,650) Capital Projects - TIF #3 297, ,527 40,918 (1,507,726) (1,466,808) Capital Projects - TIF #4 381, ,925 40,834 (1,270,321) (1,229,487) Capital Projects - TIF #5 541,274-2,781,098 (2,239,824) (258,397) (2,498,220) Capital Projects - TIF #6 691, ,269 27,611 (7,308,058) (7,280,447) Capital Projects - TIF #7 155,434-1,095,045 (939,611) (4,111,677) (5,051,288) Capital Projects - TIF # ,231,489 (5,230,989) (497,500) (5,728,489) Capital Projects - TIF # ,708,156 (2,707,656) (297,475) (3,005,131) Totals $ 26,411,161 $ 7,010,153 $ 48,490,348 $ (15,069,034) $ 7,053,753 $ (8,015,281) Enterprise Funds Revenues Expenses Net Income Estimated Net Assets 1/1/18 Estimated Net Assets 12/31/18 Water Utility $ 1,747,542 $ 1,747,542 $ - $ 17,536,239 $ 17,536,239 Sewer Utility 1,923,417 2,216,135 (292,718) 10,031,899 9,739,181 Stormwater Utility 531, ,368 (276,830) 10,033,548 9,756,718 Total Enterprise Funds $ 4,202,497 $ 4,772,045 $ (569,548) $ 37,601,686 $ 37,032,138 4

7 GENERAL FUND REVENUE SUMMARY ACTUAL AS OF 9/30/17 ESTIMATE REVENUES & OTHER SOURCES PROPERTY TAXES $ 4,147,581 $ 4,485,913 $ 4,485,913 $ 4,485,912 $ 4,693,111 OTHER TAXES 395, , , , ,000 INTERGOVERNMENTAL 1,003, ,814 1,120,329 1,101,020 1,133,352 LICENSES AND PERMITS 353, , , , ,950 FINES, FOREFITURES AND PENALTIES 146,039 89, , , ,000 PUBLIC CHARGES FOR SERVICES 200, , , , ,725 INTERGOVERNMENTAL CHARGES 130,178 92, , , ,854 INVESTMENT INCOME 22,316 29,300 39,067 22,000 25,000 MISCELLANEOUS INCOME 117,231 93, , , ,879 SUBTOTAL 6,516,217 6,334,506 6,918,421 6,760,249 7,101,871 TRANSFERS IN 4,000 5,350 4,000 4,000 4,000 TOTAL OPERATING REVENUES & OTHER SOURCES $ 6,520,217 $ 6,339,856 $ 6,922,421 $ 6,764,249 $ 7,105, GENERAL FUND ED REVENUES PUBLIC CHARGES FOR SERVICES 2.1% FINES, FOREFITURES AND PENALTIES 2.0% LICENSES AND PERMITS 3.7% INTERGOVERNMENTAL CHARGES 1.8% INVESTMENT INCOME 0.4% MISCELLANEOUS INCOME 2.1% PROPERTY TAXES 66.1% INTERGOVERNMENTAL 16.0% OTHER TAXES 5.9% 5

8 GENERAL FUND EXPENDITURE SUMMARY ACTUAL AS OF 9/30/17 ESTIMATE EXPENDITURES & OTHER USES GENERAL GOVERNMENT $ 785,325 $ 636,151 $ 906,551 $ 992,118 $ 983,862 POLICE DEPARTMENT & OTHER PUBLIC SAFETY 2,259,283 1,807,433 2,391,584 2,342,859 2,497,658 FIRE & EMS DISTRICT 444, , , , ,475 PUBLIC WORKS 1,246,657 1,085,789 1,393,177 1,355,111 1,392,672 PARKS, REC. & NATURAL RESOURCES 533, , , , ,719 LIBRARY 793, , , , ,332 COMMUNITY DEVELOPMENT 190, , , , ,153 SUBTOTAL 6,253,484 5,162,669 6,765,671 6,764,249 7,055,871 TRANSFERS OUT 166, ,000-50,000 TOTAL OPERATING EXPENDITURES AND OTHER USES $ 6,419,655 $ 5,162,679 $ 6,770,671 $ 6,764,249 $ 7,105, GENERAL FUND ED EXPENDITURES COMMUNITY DEVELOPMENT 2% LIBRARY 13% GENERAL GOVERNMENT 14% PARKS, REC. & NATURAL RESOURCES 9% PUBLIC WORKS 20% POLICE DEPARTMENT & OTHER PUBLIC SAFETY 35% FIRE & EMS DISTRICT 7% 6

9 VILLAGE OF DEFOREST EXPENDITURES BY OBJECT SUBTOTAL 2018 ORIGINAL % CHANGE $ CHANGE GENERAL ADMINISTRATION SALARIES & WAGES $ 355,345 $ 367, % $ 12,020 BENEFITS 103, , % 4,496 OPERATING 533, , % (26,772) CAPITAL & SPECIAL PROJECTS % - $ 992,118 $ 981, % $ (10,256) POLICE DEPARTMENT SALARIES & WAGES $ 1,435,849 $ 1,516, % $ 80,489 BENEFITS 561, , % 43,096 OPERATING 320, , % 30,984 CAPITAL & SPECIAL PROJECTS % - $ 2,318,609 $ 2,473, % $ 154,569 OTHER PUBLIC SAFETY PUBLIC SAFETY - OTHER $ 19,000 $ 20, % $ 1,000 POLICE COMMISSION 2,427 1, % (770) EMERGENCY MANAGEMENT 2,823 2, % - $ 24,250 $ 24, % $ 230 TOTAL PUBLIC SAFETY $ 2,342,859 $ 2,497, % $ 154,799 FIRE & EMS DISTRICT $ 453,053 $ 463, % $ 10,422 PUBLIC WORKS SALARIES & WAGES $ 232,558 $ 225, % $ (6,857) BENEFITS 84,035 98, % 14,827 OPERATING 1,038,518 1,068, % 29,591 CAPITAL & SPECIAL PROJECTS % - $ 1,355,111 $ 1,392, % $ 37,561 PARKS & RECREATION SALARIES & WAGES $ 269,913 $ 302, % $ 32,908 BENEFITS 97, , % 24,911 OPERATING 194, , % 11,771 CAPITAL & SPECIAL PROJECTS % - $ 562,129 $ 631, % $ 69,590 7

10 VILLAGE OF DEFOREST EXPENDITURES BY OBJECT SUBTOTAL 2018 ORIGINAL % CHANGE $ CHANGE DEVELOPMENT SALARIES & WAGES $ 50,400 $ 49, % $ (750) BENEFITS 9,463 9, % (85) OPERATING 134, , % (16,895) CAPITAL & SPECIAL PROJECTS 7, % (7,500) $ 201,383 $ 176, % $ (25,230) LIBRARY SALARIES & WAGES (1) $ 447,635 $ 459, % $ 12,102 BENEFITS 122, , % 24,476 OPERATING 266, , % 16,158 CAPITAL & SPECIAL PROJECTS 20,500 20, % - $ 857,596 $ 910, % $ 52,736 (1) - Estimates used. The detail budget for the Library was not completed at the time of Village Board budget adoption. TRANSFERS OUT (CAPITAL) $ - $ 50,000 $ 50,000 TOTAL SALARIES & WAGES $ 2,792,000 $ 2,921, % $ 129,912 BENEFITS 979,141 1,090, % 111,721 OPERATING 2,965,108 3,020, % 55,489 CAPITAL & SPECIAL PROJECTS 28,000 70, % 42,500 $ 6,764,249 $ 7,103, % $ 339, OPERATING 44% CAPITAL & SPECIAL PROJECTS 0% SALARIES & WAGES 41% OPERATING 43% CAPITAL & SPECIAL PROJECTS 1% SALARIES & WAGES 41% BENEFITS 15% BENEFITS 15% 8

11 VILLAGE OF DEFOREST EXPENDITURES AND USES BY CATEGORY 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED % Change $ Change GENERAL GOVERNMENT VILLAGE BOARD $ 69,060 $ 47,828 $ 98,978 $ 176,131 $ 128, % $ (47,153) JUDICIAL 86,554 77, , , , % (2,130) LEGAL 63,637 25,409 56,500 56,000 58, % 2,000 ADMINISTRATION 407, , , , , % 22,570 ELECTIONS 21,437 14,471 17,840 16,268 32, % 16,481 PROPERTY ASSESSMENTS 27,355 21,587 30,000 52,279 55, % 2,966 BOARD OF REVIEW % (40) CHAMBER OF COMMERCE- 4TH JULY 8,000 7,000 8,000 8,000 8, % - ILLEGAL ASSESSMENT/OVERASSESSED 26, % - WALGREEN SETTLEMENT 43,058 52,741 52,741 57,000 52, % (5,000) JUDGEMENTS & AWARDS 7,870 5,902 7,870 7,870 7, % - INSURANCE 24,175 20,963 24,838 23,850 25, % 2,050 TOTAL GENERAL GOVERNMENT 785, , , , , % (8,256) PUBLIC SAFETY POLICE ADMINISTRATION 2,229,798 1,790,048 2,368,777 2,318,609 2,473, % 154,569 PUBLIC SAFETY - OTHER 27,213 14,914 19,000 19,000 20, % 1,000 POLICE COMMISSION 1, ,427 1, % (770) EMERGENCY MANAGEMENT 1,250 2,040 3,000 2,823 2, % - FIRE PROTECTION DISTRICT DUES 444, , , , , % 10,422 TOTAL PUBLIC SAFETY 2,703,673 2,260,486 2,844,637 2,795,912 2,961, % 165,221 PUBLIC WORKS PUBLIC WORKS ADMINISTRATION 227, , , , , % 9,445 GARAGE 23,690 17,076 27,300 28,900 26, % (2,500) STREETS 212, , , , , % 6,631 SNOW & ICE 38,143 50,611 51,000 44,000 42, % (1,800) STREET LIGHTING 142, , , , , % 7,000 SIDEWALKS 59,186-11,000 15,500 15, % (500) RECYCLING & GARBAGE 543, , , , , % 19,360 WEED/NUISANCE CONTROL % (75) TOTAL PUBLIC WORKS $ 1,246,657 $ 1,085,789 $ 1,393,177 $ 1,355,111 $ 1,392, % $ 37,561 9

12 VILLAGE OF DEFOREST EXPENDITURES AND USES BY CATEGORY 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED % Change $ Change PARKS, RECREATION & NATURAL RESOURCES RECREATION $ 137,301 $ 122,103 $ 153,461 $ 143,804 $ 187, % $ 44,048 DAYCAMP 42, PARKS & TRAILS 268, , , , , % 20,724 NATURAL RESOURCES 85,681 77, , , , % 4,818 TOTAL PARKS, RECREATION & NATURAL RESOURCES 533, , , , , % 69,590 LIBRARY LIBRARY 793, , , , , % 52,736 COMMUNITY DEVELOPMENT PLANNING & ZONING 171, , , , , % (21,287) ECONOMIC DEVELOPMENT 19,420 12,423 17,741 21,927 17, % (3,943) TOTAL COMMUNITY DEVELOPMENT 190, , , , , % (25,230) TRANSFERS OPERATING TRANSFERS OUT 166, ,000-50, % 50,000 TOTAL GENERAL FUND EXPENDITURES AND USES $ 6,419,655 $ 5,162,679 $ 6,770,671 $ 6,764,249 $ 7,105, % $ 341,622 10

13 VILLAGE OF DEFOREST GENERAL GOVERNMENT - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED VILLAGE BOARD SALARIES & WAGES $ 49,050 $ 25,000 $ 52,000 $ 54,000 $ 52,000 BENEFITS 3,753 1,913 3,978 4,131 3,978 OPERATING 14,243 19,167 41, ,000 71,000 TOTAL VILLAGE BOARD $ 67,046 $ 46,080 $ 96,978 $ 174,131 $ 126,978 JUDICIAL SALARIES & WAGES $ 63,292 $ 44,224 $ 65,861 $ 63,989 $ 65,434 BENEFITS 9,745 20,325 27,067 27,760 27,166 OPERATING 13,517 13,087 16,298 18,311 15,330 TOTAL JUDICIAL $ 86,554 $ 77,636 $ 109,226 $ 110,060 $ 107,930 LEGAL OPERATING $ 63,637 $ 25,409 $ 56,500 $ 56,000 $ 58,000 ADMINISTRATION SALARIES & WAGES $ 205,585 $ 157,408 $ 240,575 $ 235,156 $ 238,181 BENEFITS 68,142 60,915 80,736 70,922 75,811 OPERATING 133, , , , ,038 TOTAL ADMINISTRATION $ 407,664 $ 362,459 $ 500,358 $ 484,460 $ 507,030 ELECTIONS SALARIES & WAGES $ 11,711 $ 2,904 $ 2,904 $ 2,200 $ 11,750 BENEFITS OPERATING 8,841 11,346 14,714 13,900 20,100 TOTAL ELECTIONS $ 21,437 $ 14,471 $ 17,840 $ 16,268 $ 32,749 ASSESSMENT OF PROPERTY OPERATING $ 27,355 $ 21,587 $ 30,000 $ 52,279 $ 55,245 BOARD OF REVIEW OPERATING $ 127 $ 156 $ 200 $ 200 $ 160 CHAMBER OF COMMERCE OPERATING $ 8,000 $ 7,000 $ 8,000 $ 8,000 $ 8,000 11

14 VILLAGE OF DEFOREST GENERAL GOVERNMENT - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED ILLEGAL ASSESSMENT/OVERASSESSED OPERATING $ 26,388 $ - $ - $ - $ - WALGREEN SETTLEMENT OPERATING $ 43,058 $ 52,741 $ 52,741 $ 57,000 $ 52,000 JUDGEMENTS & AWARDS OPERATING $ 7,870 $ 5,902 $ 7,870 $ 7,870 $ 7,870 INSURANCE OPERATING $ 24,175 $ 20,963 $ 24,838 $ 23,850 $ 25,900 TOTAL GENERAL GOVERNMENT $ 783,310 $ 634,403 $ 904,551 $ 990,118 $ 981,862 SUMMARY % CHANGE $ CHANGE SALARIES & WAGES 3.38% $ 12,020 $ 355,345 $ 367,365 BENEFITS 4.73% 4, , ,854 OPERATING -4.73% (25,149) 531, ,643 TOTAL OPERATIONS -0.83% $ (8,256) $ 990,118 $ 981,862 12

15 VILLAGE OF DEFOREST PUBLIC SAFETY - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED POLICE ADMINISTRATION SALARIES & WAGES $ 1,381,629 $ 1,066,049 $ 1,489,224 $ 1,435,849 $ 1,516,338 BENEFITS 520, , , , ,918 OPERATING 310, , , , ,922 CAPITAL & SPECIAL PROJECTS 17, TOTAL POLICE ADMINISTRATION $ 2,229,798 $ 1,790,048 $ 2,368,777 $ 2,318,609 $ 2,473,178 PUBLIC SAFETY - OTHER OPERATING $ 27,213 $ 14,914 $ 19,000 $ 19,000 $ 20,000 POLICE COMMISSION OPERATING $ 1,023 $ 431 $ 807 $ 2,427 $ 1,657 EMERGENCY MANAGEMENT SALARIES & WAGES $ 50 $ - $ - $ 300 $ 300 BENEFITS OPERATING 1,144-2,500 2,500 2,500 CAPITAL 53 2, TOTAL EMERGENCY MANAGEMENT $ 1,250 $ 2,040 $ 3,000 $ 2,823 $ 2,823 FIRE PROTECTION DISTRICT DUES OPERATING $ 444,390 $ 453,053 $ 453,053 $ 453,053 $ 463,475 TOTAL PUBLIC SAFETY $ 2,703,673 $ 2,260,486 $ 2,844,637 $ 2,795,912 $ 2,961,133 SUMMARY (Does not include Public Safety - Other, Police Commission, Emergency Management or Fire Protection) % CHANGE $ CHANGE 2018 ADOPTED SALARIES & WAGES 5.61% $ 80,489 $ 1,435,849 $ 1,516,338 BENEFITS 7.67% 43, , ,918 OPERATING 9.65% 30, , ,922 TOTAL OPERATIONS 6.67% $ 154,569 2,318,609 2,473,178 CAPITAL & SPECIAL PROJECTS - - $ 2,318,609 $ 2,473,178 13

16 VILLAGE OF DEFOREST PUBLIC WORKS - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED PUBLIC WORKS ADMINISTRATION SALARIES & WAGES $ 149,574 $ 134,237 $ 191,946 $ 209,779 $ 202,304 BENEFITS 54,521 65,793 89,839 74,632 88,117 OPERATING 23,318 18,687 24,308 25,618 29,053 CAPITAL & SPECIAL PROJECTS TOTAL PUBLIC WORKS ADMINISTRATION $ 227,413 $ 218,716 $ 306,093 $ 310,029 $ 319,474 GARAGE OPERATING $ 23,690 $ 17,076 $ 27,300 $ 28,900 $ 26,400 STREETS OPERATING $ 212,307 $ 213,856 $ 231,684 $ 234,700 $ 241,331 CAPITAL & SPECIAL PROJECTS TOTAL STREETS $ 212,307 $ 213,856 $ 231,684 $ 234,700 $ 241,331 SNOW & ICE CONTROL OPERATING $ 38,143 $ 50,611 $ 51,000 $ 44,000 $ 42,200 STREET LIGHTING OPERATING $ 142,262 $ 108,093 $ 144,500 $ 145,500 $ 152,500 SIDEWALKS OPERATING $ 59,186 $ - $ 11,000 $ 15,500 $ 15,000 14

17 VILLAGE OF DEFOREST PUBLIC WORKS - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED RECYCLING & GARBAGE SALARIES & WAGES $ 27,058 $ 17,101 $ 23,904 $ 22,779 $ 23,397 BENEFITS 12,085 8,848 11,094 10,803 10,745 OPERATING 504, , , , ,600 CAPITAL & SPECIAL PROJECTS TOTAL RECYCLING & GARBAGE $ 543,639 $ 477,418 $ 621,574 $ 576,382 $ 595,742 WEED & NUISANCE CONTROL OPERATING $ 17 $ 19 $ 25 $ 100 $ 25 TOTAL PUBLIC WORKS $ 1,246,657 $ 1,085,789 $ 1,393,177 $ 1,355,111 $ 1,392,672 SUMMARY % CHANGE $ CHANGE 2018 ADOPTED SALARIES & WAGES -2.95% $ (6,857) $ 232,558 $ 225,701 BENEFITS 15.72% 13,427 85,435 98,862 OPERATING 2.99% 30,991 1,037,118 1,068,109 TOTAL OPERATIONS 2.77% $ 37,561 1,355,111 1,392,672 CAPITAL & SPECIAL PROJECTS - - $ 1,355,111 $ 1,392,672 15

18 VILLAGE OF DEFOREST PARKS, RECREATION AND NATURAL RESOURCES - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED RECREATION SALARIES & WAGES $ 68,893 $ 59,644 $ 84,704 $ 69,507 $ 96,871 BENEFITS 15,141 13,382 17,645 16,196 37,721 OPERATING 53,268 49,076 51,111 58,101 53,260 CAPITAL & SPECIAL PROJECTS TOTAL RECREATION $ 137,301 $ 122,103 $ 153,461 $ 143,804 $ 187,852 DAYCAMP SALARIES & WAGES $ 30,017 $ - $ - $ - $ - BENEFITS 4, OPERATING 8, CAPITAL & SPECIAL PROJECTS TOTAL DAYCAMP $ 42,858 $ - $ - $ - $ - PARKS & TRAILS SALARIES & WAGES $ 127,560 $ 105,691 $ 149,726 $ 143,006 $ 146,662 BENEFITS 51,159 44,887 55,912 54,384 56,800 OPERATING 89,415 63, , , ,417 CAPITAL & SPECIAL PROJECTS TOTAL PARKS & TRAILS $ 268,134 $ 214,457 $ 315,068 $ 312,155 $ 332,879 NATURAL RESOURCES SALARIES & WAGES $ 49,672 $ 40,211 $ 56,726 $ 57,400 $ 59,288 BENEFITS 22,018 21,439 26,695 27,255 28,225 OPERATING 13,991 16,098 21,244 21,515 23,475 CAPITAL & SPECIAL PROJECTS TOTAL NATURAL RESOURCES $ 85,681 $ 77,747 $ 104,666 $ 106,170 $ 110,988 TOTAL PARKS, RECREATION AND NATURAL RESOURCES $ 533,974 $ 414,307 $ 573,194 $ 562,129 $ 631, % CHANGE $ CHANGE ADOPTED SALARIES & WAGES 12.19% $ 32,908 $ 269,913 $ 302,821 BENEFITS 25.46% 24,911 97, ,746 OPERATING 6.06% 11, , ,152 TOTAL OPERATIONS 12.38% $ 69, , ,719 CAPITAL & SPECIAL PROJECTS - - $ 562,129 $ 631,719 16

19 VILLAGE OF DEFOREST COMMUNITY DEVELOPMENT - EXPENDITURES 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED PLANNING & ZONING SALARIES & WAGES $ 50,873 $ 30,554 $ 42,329 $ 40,800 $ 39,750 BENEFITS 9,199 4,761 6,588 6,361 6,169 OPERATING 111,245 86, , , ,250 CAPITAL & SPECIAL PROJECTS - 22,627 7,500 7,500 - TOTAL PLANNING & ZONING $ 171,318 $ 144,241 $ 172,775 $ 179,456 $ 158,169 ECONOMIC DEVELOPMENT SALARIES & WAGES $ 9,486 $ 7,194 $ 9,969 $ 9,600 $ 9,900 BENEFITS 2,895 2,502 3,147 3,102 3,209 OPERATING 7,039 2,727 4,625 9,225 4,875 CAPITAL & SPECIAL PROJECTS TOTAL ECONOMIC DEVELOPMENT $ 19,420 $ 12,423 $ 17,741 $ 21,927 $ 17,984 TOTAL COMMUNITY DEVELOPMENT $ 190,738 $ 156,664 $ 190,516 $ 201,383 $ 176,153 SUMMARY % CHANGE $ CHANGE 2018 ADOPTED SALARIES & WAGES -1.49% $ (750) $ 50,400 $ 49,650 BENEFITS -0.90% (85) 9,463 9,378 OPERATING % (16,895) 134, , % $ (17,730) 193, ,153 CAPITAL & SPECIAL PROJECTS 7,500 - $ 201,383 $ 176,153 17

20 VILLAGE OF DEFOREST (98,566.68) 2018 GENERAL FUND REVENUE DETAIL ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED OTHER TAXES Omitted Property Tax $ 5,194 $ 823 $ 823 $ - $ - Excise Tax Refund (Fuel) 2,276 2,445 2,445-2,000 In Lieu of Tax-Public Utility 305, , , , ,000 In Lieu of Tax-Tax Exempt 82,837 79,282 79,282 82,000 80,000 TOTAL TAXES 395, , , , ,000 INTERGOVERNMENTAL Federal; Other Grants STATE; Shared Revenue 187,740 28, , , ,863 STATE; Expenditure Restraint 128, , , , ,526 STATE; Exempt Computer Aid 22,870 26,803 26,803 16,000 27,197 STATE; PD Training Reimb. 2,560 2,560 2,560 2,500 2,500 STATE; General Transportation 400, , , , ,000 STATE; Recycling Grant 16,151 17,012 17,012 16,000 16,000 STATE; Muni. Service Payment 4,265 4,411 4,411 4,411 5,000 STATE; Other Grants 1,415 7,433 7, COUNTY; Library Aid Payment 185, , , , ,262 COUNTY; Library Facilities 53,449 58,303 58,303 58,303 69,004 TOTAL INTERGOVERNMENTAL 1,003, ,814 1,120,329 1,101,020 1,133,352 LICENSES AND PERMITS Alcohol License Fees 8,280 8,669 8,669 8,100 8,200 Operator License Fees 5,125 5,255 5,000 5,000 5,000 Cigarette Permit Fees Direct Seller Permit Fees 480 1,000 1, Cable TV - Franchise Fee 117,868 59, , , ,000 Dog License Fees 1, ,400 1,400 1,400 Building Permit Fees 181, , , , ,000 Planning & Zoning Fees 26,981 20,022 20,022 10,000 15,000 ETZ; Planning & Zoning Fees 1,870 2,735 2,735 2,000 2,000 Erosion Control Permit Fees 8,100 7,600 7,600 6,000 7,000 Misc. Fees and Permits TOTAL LICENSES AND PERMITS 353, , , , ,950 FINES, FOREFITURES AND PENALTIES COURT; Fines & Forfeitures 146,039 89, , , ,000 TOTAL FINES, FOREFITURES AND PENALTIES 146,039 89, , , ,000 PUBLIC CHARGES FOR SERVICES ADMIN; Copies/Searches 17,324 14,102 16,000 16,000 16,000 PD; Accdnt Rpts/Copies/Other STS; Equipment Rental/Labor 845 1,089 1,500 2,000 1,500 GARB; Garbage Collection GARB; Garbage Cart Repl LIB; Fines Collected 20,826 14,033 23,500 23,500 20,000 LIB; Miscellaneous REC; Program Enrollment 82,776 84,081 89,081 90,000 90,000 REC; Softball Diamond Fees 7,300 7,035 7,035 7,300 7,000 REC; Ticket Sales Market; Vendor Fees 3,065 1,925 3,500 3,500 2,500 REC; Sportsman Fees PARKS; Rental 4,835 4,436 4,500 4,500 10,000 CAMP; Enrollment 60, PARKS; Non-Res Dog Park Fee TOTAL PUBLIC CHARGES FOR SERVICES $ 200,093 $ 129,048 $ 148,054 $ 148,750 $ 149,725 18

21 VILLAGE OF DEFOREST (98,566.68) 2018 GENERAL FUND REVENUE DETAIL ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED INTERGOVERNMENTAL CHARGES COURT; Town of Windsor Fees $ 18,000 $ 13,875 $ 18,500 $ 18,500 $ 19,000 PD; School Liaison Officer 76,408 45,500 73,000 73,000 69,600 LIB; SB 420 Reimb. 35,770 32,975 32,975 32,975 36,254 TOTAL INTERGOVERNMENTAL CHARGES 130,178 92, , , ,854 INVESTMENT INCOME Interest on Investments 22,316 29,300 39,067 22,000 25,000 TOTAL INVESTMENT INCOME 22,316 29,300 39,067 22,000 25,000 MISCELLANEOUS INCOME Fire District Lease of PSB 8,501-8,240 8,240 - Interest on DRA Loan Insurance Recoveries 4,169 16,502 16, PD; Sale of Equipment/Other 2, ,500 PD; Donations/Contributions PD; Vending Machine Sales Rent of Public Works Building 59,960 45,752 61,003 61, ,079 STS; Sale of Equipment/Other 800 2,003 2,003 1,000 1,000 LIB; Sale of Materials 4,424 3,064 4,000 4,000 4,000 LIB; Rent of Library Space 8,500 8,500 8,500 8,500 - REC; Donations 1, ,400 1,400 Parks; Miscellaneous Parks; Donations/Fundraising 400 1,943 1, REC; Concessions Parks; Land Rent (Comm Garden) Market; Sponsorship & Donation 7,550 7,760 7,760 4,000 7,800 ED; Special Events Miscellaneous Revenues 17,429 6,147 6,147 12,000 10,000 Use of Reserve Funds Transfers In TOTAL MISCELLANEOUS INCOME 117,231 93, , , ,879 TRANSFERS IN 4,000 5,350 4,000 4,000 4,000 Revenues Net of Tax Levy 2,372,636 1,853,943 2,436,508 2,278,337 2,412,760 Property Tax Levy 4,147,581 4,485,913 4,485,913 4,485,912 4,693,111 TOTAL REVENUES $ 6,520,217 $ 6,339,856 $ 6,922,421 $ 6,764,249 $ 7,105,871 19

22 VILLAGE OF DEFOREST GENERAL GOVERNMENT - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE VILLAGE BOARD VB; Compensation Wages $ 49,050 $ 25,000 $ 52,000 $ 54,000 $ 52,000 VB; Social Security Benefits 3,753 1,913 3,978 4,131 3,978 VB; Contracted Services Operating 12,636 11,515 20,000 95,000 50,000 VB; Office Supplies Operating ,000 1,000 1,000 VB; Meeting Supplies Operating 2,015 1,748 2,000 2,000 2,000 VB; Training Operating VB; Pooled Buildings & Grounds Operating 743 7,023 20,000 20,000 20,000 TOTAL VILLAGE BOARD 69,060 47,828 98, , ,978 JUDICIAL JUD; Per Diem Wages 15,000 7,500 15,000 15,000 15,000 JUD; Overtime Wages Wages JUD; Wages Wages 48,270 36,724 50,861 48,989 50,434 JUD; Part-time Wages Wages JUD; Social Security Benefits 4,769 3,268 5,038 4,895 5,006 JUD; Retirement Benefits 3,186 2,499 3,459 3,331 3,379 JUD; Health Insurance Benefits 1,103 12,934 16,621 17,179 16,324 JUD; Life Insurance Benefits JUD; Dental Insurance Benefits 123 1,458 1,750 2,160 1,750 JUD; Other Benefits Benefits JUD; Long-term Disability Benefits JUD; Telephone Operating 2,862 2,061 2,900 2,900 3,000 JUD; Office Supplies Operating JUD; Printing Operating JUD; Computer Software Operating 5,430 7,735 7,735 8,344 5,980 JUD; Dues Operating JUD; Training Operating ,500 1,500 1,500 JUD; Postage Operating 1, ,100 1,100 JUD; Outsourcing Operating ,300 1,300 JUD; Peer Court Operating JUD; Employee Bonding Operating TOTAL JUDICIAL 86,554 77, , , ,930 LEGAL LEGAL; Municipal Matters Operating 46,397 21,733 52,000 52,000 52,000 LEGAL; Personnel Matters Operating 11,498 3,086 4,500 4,000 6,000 LEGAL; Litigation Matters Operating 5, TOTAL LEGAL 63,637 25,409 56,500 56,000 58,000 20

23 VILLAGE OF DEFOREST GENERAL GOVERNMENT - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE ADMINISTRATION ADMIN; Salaries Wages $ 126,236 $ 102,518 $ 133,643 $ 128,124 $ 129,014 ADMIN; Overtime Wages Wages ADMIN; Wages Wages 65,917 48,436 68,829 59,113 64,360 ADMIN; Part-time Wages Wages 13,371 6,454 38,104 47,919 44,807 ADMIN; Social Security Benefits 15,245 12,011 18,404 16,233 16,446 ADMIN; Retirement Benefits 12,696 10,487 16,359 16,773 16,782 ADMIN; Health Insurance Benefits 30,327 29,306 35,168 31,125 35,393 ADMIN; Life Insurance Benefits ADMIN; Dental Insurance Benefits 3,612 3,555 4,266 3,882 4,095 ADMIN; Other Benefits Benefits 3,914 3,182 3, ADMIN; Long-term Disability Benefits 1,378 1,289 1,546 1,634 1,655 ADMIN; Workers Comp. Benefits ADMIN; Audit & Accounting Operating 11,900 10,841 21,000 21,000 21,000 ADMIN; Electricity Operating 6,957 6,536 8,715 5,200 9,000 ADMIN; Natural Gas & Fuel Operating 1,090 2,379 3, ,400 ADMIN; Telephone Operating 11,985 9,097 11,800 12,000 12,000 ADMIN; Water/Sewer/Storm Operating 670 1,340 1, ,000 ADMIN; Contracted Services Operating 3,002 1,778 10,000 10,000 10,000 ADMIN;Misc Other Operating 3, ADMIN; Office Supplies Operating 8,266 8,480 8,500 11,500 8,500 ADMIN; Printing Operating ADMIN; Technology Operating 47,345 65,693 68,532 68,532 74,888 ADMIN; Dues Operating 8,011 8,169 10,000 10,000 10,500 ADMIN; Subscriptions Operating ADMIN; Training Operating 1, ,000 3,000 3,000 ADMIN; Travel Costs Operating 2,261 4,148 3,000 2,500 5,000 ADMIN; Postage Operating 6,608 2,497 4,000 4,000 4,000 ADMIN; Ads & Notices Operating 6,435 5,549 6,500 6,500 6,500 ADMIN; Building Maintenance Operating 4,627 9,735 9,700 7,500 10,000 ADMIN; Celebrations Operating 2, ,500 2,500 2,000 ADMIN; Equipment Rental Operating 5,223 3,868 5,400 10,000 8,000 ADMIN; Weights & Measures Operating 1,600 1,600 1,600 1,600 2,000 TOTAL ADMINISTRATION 407, , , , ,030 21

24 VILLAGE OF DEFOREST GENERAL GOVERNMENT - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE ELECTIONS ELECTION; Wages Wages $ 11,711 $ 2,904 $ 2,904 2,200 $ 11,750 ELECTION; Social Security Benefits ELECTION; Life Insurance Benefits ELECTION; Long-term Disability Benefits ELECTION; Office Supplies Operating 3,209 8,880 11,800 11,800 16,500 ELECTION; Printing Operating 2, ELECTION; Training Operating ELECTION; Travel Costs Operating ELECTION; Postage Operating 1,499 1,087 1, ELECTION; Ads & Notices Operating 1, ,000 TOTAL ELECTIONS 21,437 14,471 17,840 16,268 32,749 Contracted Assessors Operating 27,355 21,587 30,000 52,279 55,245 Board Of Review; Notices Operating Chamber of Commerce Events Operating 8,000 7,000 8,000 8,000 8,000 Illegal Assessment Operating 26, Walgreens Settlement Operating 43,058 52,741 52,741 57,000 52,000 Judgement/Awards Due Operating 7,870 5,902 7,870 7,870 7,870 INSURANCE ADMIN; General Liability Operating 7,047 7,043 7,043 7,500 7,500 ADMIN; Property Insurance Operating 3, ,000 1,950 4,000 ADMIN; Public Officals Operating 13,203 13,345 13,345 13,500 13,500 ADMIN; Employee Bonds Operating TOTAL INSURANCE 24,175 20,963 24,838 23,850 25,900 TOTAL GENERAL GOVERNMENT $ 785,325 $ 636,151 $ 906,551 $ 992,118 $ 983,862 % CHANGE $ CHANGE Wages 3.38% $ 12,020 $ 355,345 $ 367,365 Benefits 4.35% 4, , ,854 Operating -4.64% (24,772) 533, ,643 Total -0.83% $ (8,256) $ 992,118 $ 983,862 22

25 VILLAGE OF DEFOREST PUBLIC SAFETY - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE POLICE DEPARTMENT PD; Salaries Wages $ 428,520 $ 345,814 $ 486,739 $ 433,100 $ 479,004 PD; Overtime Wages Wages 57,150 46,328 65,078 50,000 53,000 PD; Wages Wages 887, , , , ,334 PD; Part-time Wages Wages 8,369 1,125 2,125 5,000 5,000 PD; Social Security Benefits 107,059 82, , , ,000 PD; Retirement Benefits 122, , , , ,199 PD; Health Insurance Benefits 220, , , , ,996 PD; Life Insurance Benefits 1,946 1,851 2,222 2,665 2,769 PD; Dental Insurance Benefits 27,145 24,597 29,516 28,752 29,012 PD; Other Benefits Benefits PD; Long-term Disability Benefits 10,007 8,845 10,614 11,056 11,676 PD; Workers Compensation Benefits 31,177 34,052 34,052 33,076 31,266 PD; Medical Evaluations Operating 1, ,250 1,250 PD; Electricity Operating 13,411 11,649 16,000 15,000 16,000 PD; Natural Gas & Fuel Operating 1,593 3,410 5,683 3,500 6,000 PD; Telephone Operating 22,709 17,871 20,243 21,000 23,100 PD; Water/Sewer/Storm Operating 2,273 1,612 2,500 2,500 2,500 PD; Office Supplies Operating 4,005 2,883 3,500 3,500 4,000 PD; Technology Operating 43,929 37,671 38,000 38,966 41,000 PD; Dues Operating ,450 1,450 PD; Training Operating 13,993 4,602 10,500 10,500 14,000 PD; Range Rental/Supplies Operating 5,561 3,876 6,300 6,300 - PD; Continuing Education Operating 1,645 1,310 1,500 4,000 5,000 PD; Travel Costs Operating 7,247 3,388 3,750 3,750 5,000 PD; Operating Operating 36,613 31,629 37,500 37,500 52,000 PD; Fuel Operating 21,423 20,040 24,000 35,000 30,000 PD; Postage Operating ,000 1,000 1,000 PD; Prisoner/Medical Operating 1, PD; Vehicle Repairs Operating 16,357 16,252 16,252 14,500 19,500 PD; Building Maintenance Operating 24,366 23,163 22,000 22,000 30,000 PD; Vehicle Replacement Operating 36,614 42,911 42,000 42,000 42,700 PD; Uniforms Operating 10,817 7,510 14,400 14,400 14,400 PD; General Liability Operating PD; Professional Insurance Operating 20,569 21,779 21,779 22,100 22,100 PD; Vehicle Insurance Operating 8,776 11,021 11,021 8,600 8,600 PD; Property Insurance Operating 8, ,222 6,222 6,222 PD; Equipment Rental Operating 5,563 4,665 4,600 4,600 4,600 PD; Capital Items Capital 17, TOTAL POLICE DEPARTMENT $ 2,229,798 $ 1,790,048 $ 2,368,777 $ 2,318,609 $ 2,473,178 % CHANGE $ CHANGE Wages 5.61% $ 80,489 $ 1,435,849 $ 1,516,338 Benefits 7.67% 43, , ,918 Operating 9.65% 30, , ,922 Total 6.67% $ 154,569 2,318,609 2,473,178 Capital Items - - $ 2,318,609 $ 2,473,178 23

26 VILLAGE OF DEFOREST PUBLIC SAFETY - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND PUBLIC SAFETY OTHER 2016 ACTUAL AS OF 9/30/17 ESTIMATE COURT PROSECUTION TRAFFIC COURT; Legal Operating $ 27,213 $ 14,914 $ 19,000 $ 19,000 $ 20,000 EMERGENCY MANAGEMENT EM COMM; Per Diem Wage $ 50 $ - $ - $ 300 $ 300 EM COMM; Social Security Benefits Operating Costs Operating 1,144-2,500 2,500 2,500 Capital Costs Capital 53 2, TOTAL EMERGENCY MANAGEMENT $ 1,250 $ 2,040 $ 3,000 $ 2,823 $ 2,823 POLICE COMMISSION PD COMM; Per Diem Wages $ 950 $ 400 $ 750 $ 1,000 $ 750 PD COMM; Social Security Benefits PD COMM; Legal Operating , PD COMM; Meeting Supplies Operating PD COMM; Training Operating PD COMM; Contracted Services Operating TOTAL POLICE COMMISSION $ 1, $ 807 $ 2,427 $ 1,657 TOTAL PUBLIC SAFETY OTHER $ 29,485 $ 17,385 $ 22,807 $ 24,250 $ 24,480 FIRE PROTECTION DISTRICT DUES Fire & EMS District Dues Operating $ 444,390 $ 453,053 $ 453,053 $ 453,053 $ 463,475 TOTAL PUBLIC SAFETY $ 2,703,673 $ 2,260,486 $ 2,844,637 $ 2,795,912 $ 2,961,133 24

27 VILLAGE OF DEFOREST PUBLIC WORKS - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE PUBLIC WORKS ADMINISTRATION STS; Salaries Wages $ 55,146 $ 39,006 $ 54,284 $ 73,938 $ 83,165 STS; Overtime Wages Wages 2,098 1,193 2,000 4,000 4,000 STS; Wages Wages 81,261 89, , , ,639 STS; Part-time Wages Wages 11,069 4,086 7,086 7,500 7,500 STS; Social Security Benefits 10,979 10,049 14,684 16,048 15,476 STS; Retirement Benefits 8,805 8,854 12,571 14,794 14,120 STS; Health Insurance Benefits 24,373 31,681 44,961 27,515 42,372 STS; Life Insurance Benefits STS; Dental Insurance Benefits 2,816 3,893 5,693 3,938 5,431 STS; Long-term Disability Benefits 1,002 1,061 1,273 1,615 1,558 STS; Workers Compensation Benefits 5,046 9,037 9,037 8,778 8,263 STS; Medical Evaluations Operating , STS; Office Supplies Operating 2,450 1,891 2,000 2,000 2,000 STS; Dues Operating STS; Training Operating ,975 2,725 STS; Travel Costs Operating ,250 2,235 STS; Postage Operating 898 1,508 1, ,400 STS; Ads & Notices Operating 1, STS; Uniforms Operating 1,277 1,756 2,000 1,000 2,000 STS; Office Cleaning Operating ,000 1,000 1,000 STS; General Liability Ins. Operating 8,531 8,536 8,536 8,200 8,200 STS; Vehicle Insurance Operating 4,198 3,384 3,384 3,800 3,800 STS; Property Insurance Operating 3, ,138 4,138 4,138 TOTAL PUBLIC WORKS ADMINISTRATION 227, , , , ,474 25

28 VILLAGE OF DEFOREST PUBLIC WORKS - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE GARAGE GAR; Electricity Operating $ 3,182 $ 2,231 $ 3,300 $ 3,500 $ 3,300 GAR; Natural Gas & Fuel Operating 1,534 1,257 1,900 2,500 2,100 GAR; Telephone Operating 2,876 2,515 3,000 3,000 3,000 GAR; Water/Sewer/Storm Operating 2,077 1,985 2,100 1,900 3,000 GAR; Operating Operating 8,193 4,327 9,000 10,000 7,000 GAR; Building Maintenance Operating 2,551 2,061 4,000 4,000 4,000 GAR; Tools & Equip. Non Cap. Operating 3,277 2,701 4,000 4,000 4,000 TOTAL GARAGE 23,690 17,076 27,300 28,900 26,400 STREETS STS; Engineering (GIS) Operating 1, ,000 3,000 STS; Engineering Services Operating 6,981 10,529 10,000 10,000 10,000 STS; Operating Operating 2,193 1,105 2,000 2,000 2,000 STS; Fuel Operating 10,936 12,559 18,000 20,000 18,000 STS; Vehicle Repairs Operating 15,808 5,612 13,000 13,000 13,000 STS; Road Maintenance Operating 154, , , , ,000 STS; Signs & Markings Operating 16,015 14,184 14,184 13,700 20,331 STS; Sweeper Rental Operating 5,000 5,000 5,000 5,000 5,000 TOTAL STREETS 212, , , , ,331 SNOW; Operating Operating 38,143 50,611 51,000 44,000 42,200 STREET LIGHTING ST LIGHTING; Electricity Operating 141, , , , ,000 ST LIGHTING; Maintenance Operating ,500 1,500 TOTAL STREET LIGHTING 142, , , , ,500 SIDEWALKS SIDEWALK; Engineering Operating 2, SIDEWALK; Repair Contractual Operating 57,137-11,000 15,000 15,000 TOTAL SIDEWALK 59,186-11,000 15,500 15,000 26

29 VILLAGE OF DEFOREST PUBLIC WORKS - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE RECYCLING & GARBAGE GARB; Wages Wages $ 27,058 $ 17,101 $ 23,904 $ 22,779 $ 23,397 GARB; Social Security Benefits 2,046 1,301 1,829 1,743 1,790 GARB; Retirement Benefits 1,785 1,184 1,625 1,549 1,568 GARB; Health Insurance Benefits 6,028 4,493 5,392 5,248 5,519 GARB; Life Insurance Benefits GARB; Dental Insurance Benefits GARB; Long-term Disability Benefits GARB; Workers Compensation Benefits GARB; Waste Removal Operating 500, , , , ,200 GARB; Operating Operating GARB; Fuel Operating 3,139 2,292 3,000 3,000 3,200 GARB; Vehicle Repairs Operating 772 1,981 1, GARB; Uniforms Operating GARB; Vehicle Insurance Operating TOTAL RECYCLING & GARBAGE 543, , , , ,742 Weed/Nuisance Crtl; Costs Operating TOTAL PUBLIC WORKS $ 1,246,657 $ 1,085,789 $ 1,393,177 $ 1,355,111 $ 1,392,672 % CHANGE $ CHANGE Salaries -2.95% $ (6,857) $ 232,558 $ 225,701 Benefits 17.64% 14,827 84,035 98,862 Operations 2.85% 29,591 1,038,518 1,068,109 Total Operations 2.77% $ 37,561 1,355,111 1,392,672 Capital Items (See Capital Items Request Sheet) - - $ 1,355,111 $ 1,392,672 27

30 VILLAGE OF DEFOREST LIBRARY BY OBJECT DETAIL 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED EXPENDITURES LIB; Salaries Wages $ 274,663 $ 209,131 $ 280,952 $ 280,952 $ 288,956 LIB; Wages Wages 139, , , , ,781 LIB; Social Security Benefits 31,320 23,694 34,244 34,244 35,170 LIB; Retirement Benefits 23,243 18,912 30,439 30,439 28,374 LIB; Health Insurance Benefits 46,077 37,206 45,612 45,612 68,889 LIB; Life Insurance Benefits 1,657 1,409 1,600 1,600 1,850 LIB; Dental Insurance Benefits 4,751 4,517 6,168 6,168 8,038 LIB; Other Benefits Benefits LIB; Long-term Disability Benefits 2,955 2,476 3,447 3,447 3,595 LIB; Workers Compensation Benefits LIB; Unemployment Benefits LIB; Prof. Services Legal Operating LIB; Miscellanous Services Operating LIB; Electricity Operating 32,046 23,166 28,150 28,150 30,536 LIB; Natual Gas & Fuel Operating 6,023 4,511 9,100 9,100 9,100 LIB; Telephone Operating 7,261 5,454 7,584 7,584 8,100 LIB; Water/Sewer/Storm Operating 2,853 1,429 2,700 2,700 4,553 LIB; Printing & Copier Leases Operating 8,800 4,864 6,525 6,525 6,525 LIB; Technology Operating ,500 2,500 2,500 LIB; Computers Operating 3,913 1,296 4,300 4,300 4,800 LIB; Programming Operating 3,416 3,416 3,600 3,600 4,000 LIB; Circulation-Other Operating 1, ,600 1,600 1,600 LIB; Dues/Travel/Training Operating 2,587 1,728 2,300 2,300 2,300 LIB; Audio-Visual Materials Operating 31,055 21,949 26,000 26,000 32,000 LIB; Operating Operating 10,924 12,109 11,000 11,000 12,000 LIB; Postage Operating LIB; Ads & Notices Operating ,000 LIB; Print Materials Operating 36,256 36,571 48,000 48,000 50,000 LIB; Automation & Databases Operating 62,050 61,551 60,500 60,500 61,500 LIB; Building Maintenance Operating 48,159 22,040 38,000 38,000 38,000 LIB; General Liability Ins. Operating 2,175 2,175 2,100 2,100 2,200 LIB; Property Insurance Operating 8, ,797 10,797 11,000 LIB; Capital Purchase Capital ,500 20,500 20,500 LIBRARY $ 793,116 $ 609,272 $ 857,596 $ 857,596 $ 910,332 % CHANGE $ CHANGE Salaries 2.70% $ 12,102 $ 447,635 $ 459,737 Benefits 19.96% 24, , ,081 Operations 6.05% 16, , , % $ 52, , , ADOPTED Capital Items (See Capital Items Request Sheet) 20,500 20,500 $ 857,596 $ 910,332 28

31 VILLAGE OF DEFOREST PARKS, RECREATION & NATURAL RESOURCES EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE RECREATION REC; Salaries Wages $ 7,962 $ 6,373 $ 8,796 $ 8,400 $ 9,110 REC; Overtime Wages Wages REC; Wages Wages 15,976 12,932 17,470 15,719 63,573 REC; Part-time Wages Wages 44,832 40,339 58,339 45,388 24,188 REC; Social Security Benefits 5,033 4,376 6,480 5,317 7,411 REC; Retirement Benefits 2,593 2,279 3,082 3,082 4,870 REC; Health Insurance Benefits 6,263 5,590 6,708 6,636 22,164 REC; Life Insurance Benefits REC; Dental Insurance Benefits ,401 REC; Long-term Disability Benefits REC; Workers Compensation Benefits REC; Electricity Operating 2,615 1,996 2,700 3,000 3,000 REC; Telephone Operating 1,895 1,479 1,973 2,000 2,000 REC; Umpire Fees Operating REC; Contracted Instructors Operating 19,771 15,367 15,000 19,000 16,000 REC; Office Supplies Operating ,000 1,000 REC; Printing Operating 3,369 3,847 3,900 3,500 4,000 REC; Program Software Operating 2,035 1,777 2,035 1,875 1,875 REC; Dues Operating REC; Training Operating , REC; Travel Costs Operating REC; Operating Operating 18,578 20,643 20,000 20,000 20,000 REC; Postage Operating 1,247 1,547 1,600 1,300 1,600 REC; Ads & Notices Operating 932 1, ,000 TOTAL RECREATION 137, , , , ,852 DAYCAMP PROGRAM CAMP; Salaries Wages 4, CAMP; Overtime Wages Wages CAMP; Wages Wages CAMP; Part-time Wages Wages 25, CAMP; Social Security Benefits 2, CAMP; Retirement Benefits CAMP; Health Insurance Benefits CAMP; Life Insurance Benefits CAMP; Dental Insurance Benefits CAMP; Long-term Disability Benefits CAMP; Workers Compensation Benefits CAMP; Printing Operating CAMP; Training Operating CAMP; Snacks Operating CAMP; Operating Operating 1, CAMP; Transportation Operating 3, CAMP; Admission Cost Operating 2, CAMP; Uniforms Operating TOTAL DAY CAMP PROGRAM 42,

32 VILLAGE OF DEFOREST PARKS, RECREATION & NATURAL RESOURCES EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE PARKS & TRAILS PARKS; Salaries Wages $ 17,590 $ 28,286 $ 39,851 $ 12,600 $ 41,853 PARKS; Overtime Wages Wages 1, PARKS; Wages Wages 85,131 56,028 77, ,830 77,233 PARKS; Part-time Wages Wages 22,847 20,813 31,613 27,576 27,576 PARKS; Social Security Benefits 9,550 7,897 11,454 10,940 11,220 PARKS; Retirement Benefits 6,905 5,776 8,032 7,849 7,979 PARKS; Health Insurance Benefits 26,217 21,444 25,733 25,489 26,807 PARKS; Life Insurance Benefits PARKS; Dental Insurance Benefits 3,069 2,923 3,508 2,962 3,558 PARKS; Long-term Disability Benefits ,101 1,129 PARKS; Workers Compensation Benefits 4,356 5,833 5,833 5,666 5,678 PARKS; Professional Services Operating 3,032 1,024 2,000 3,000 4,400 PARKS; Electricity Operating 5,281 4,165 5,300 5,000 13,500 PARKS; Natural Gas & Fuel Operating 1,534 1,257 2,000 2,300 4,000 PARKS; Telephone Operating 3,826 2,922 4,500 4,900 4,900 PARKS; Water/Sewer/Storm Operating 8,899 8,466 8,900 9,500 13,500 PARKS; Office Supplies Operating 2,052 2,147 3,000 1,700 3,000 PARKS; Printing Operating PARKS; Technology Operating - - 3,000 3,300 3,300 PARKS; Dues Operating PARKS; Training Operating ,700 2,463 2,050 PARKS; Travel Costs Operating PARKS; Operating Operating 13,964 5,630 16,000 16,225 13,500 PARKS; Fuel Operating 8,695 6,122 8,000 11,500 9,000 PARKS; Postage Operating PARKS; Ads & Notices Operating PARKS; Vehicle Repairs Operating 1,928 1,210 2,000 2,000 2,000 PARKS; Building Maintenance Operating 2,907 1,957 5,000 5,000 7,825 PARKS; Repairs/Maintenance Operating 3,740 3,581 5,000 5,000 5,000 PARKS; Tools & Equipment Operating 2, ,500 3,500 3,500 PARKS; Uniforms Operating 1,208 1,043 1,300 1,300 1,500 PARKS; Office Cleaning Operating ,000 1,000 1,000 PARKS; Trails Operating 9,035 8,152 14,000 14,000 14,000 PARKS; General Liability Operating 5,788 5,793 5,793 5,900 5,900 PARKS; Vehicle Insurance Operating 1,286 1,318 1,400 1,400 1,400 PARKS; Property Insurance Operating 3,985-4,742 4,742 4,742 PARKS; Maintenance Operating 6,318 5,483 9,000 9,000 9,000 PARKS; Capital Equipment Capital PARKS; Enhancements Capital TOTAL PARKS & TRAILS 268, , , , ,879 30

33 VILLAGE OF DEFOREST PARKS, RECREATION & NATURAL RESOURCES EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND 2016 ACTUAL AS OF 9/30/17 ESTIMATE NATURAL RESOURCES NR; Salaries Wages $ 7,844 $ 25,061 $ 35,418 $ 8,400 $ 37,298 NR; Overtime Wages Wages ,000 2,000 NR; Wages Wages 41,031 14,983 20,608 47,000 19,990 NR; Social Security Benefits 3,720 2,958 4,340 4,391 4,535 NR; Retirement Benefits 3,277 2,736 3,857 3,995 4,071 NR; Health Insurance Benefits 11,372 11,708 14,049 14,438 15,185 NR; Life Insurance Benefits NR; Dental Insurance Benefits 1,305 1,319 1,582 1,658 1,628 NR; Long-term Disability Benefits NR; Workers Compensation Benefits 1,836 2,273 2,273 2,208 2,222 NR; Printing Operating NR; Dues Operating NR; Training Operating NR; Travel Costs Operating NR; Operating Operating NR; Tools & Equipment Operating 943 1,606 2,500 2,700 1,000 NR; Uniforms Operating NR; Urban Forestry Operating (170) NR; Restoration Projects Operating 10,500 7,837 11,000 11,325 14,000 NR; UYR Blockage Removals Operating 100 5,063 5,000 5,000 5,000 NR; Capital Equipment Capital TOTAL NATURAL RESOURCES 85,681 77, , , ,988 PARKS, RECREATION AND NATURAL RESOURCES $ 533,974 $ 414,307 $ 573,194 $ 562,129 $ 631,719 % CHANGE $ CHANGE Salaries & Wages 12.19% $ 32,908 $ 269,913 $ 302,821 Benefits 25.46% 24,911 97, ,746 Operations 6.06% 11, , ,152 Total Operations 12.38% $ 69, , ,719 Capital Items (See Capital Items Request Sheet) - - $ 562,129 $ 631,719 31

34 VILLAGE OF DEFOREST COMMUNITY DEVELOPMENT - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED PLANNING & ZONING P&Z; Salaries Wages $ 9,141 $ 29,815 $ 41,590 $ 40,800 $ 39,750 P&Z; Wages Wages 41, P&Z; Social Security Benefits 3,848 2,309 3,238 3,121 3,041 P&Z; Retirement Benefits 3,278 2,079 2,878 2,774 2,663 P&Z; Health Insurance Benefits 1, P&Z; Life Insurance Benefits P&Z; Dental Insurance Benefits P&Z; Long-term Disability Benefits P&Z; Workers Comp Benefits P&Z; Professional Svcs Operating 23,650 9,711 12,948 14,000 14,000 P&Z; Maps,Plats,& CSMs Operating P&Z; Dues Operating P&Z; Subscriptions Operating P&Z; Training Operating 149-1,000 1,000 1,000 P&Z; Travel Costs Operating ,000 1,000 P&Z; Ads & Notices Operating P&Z; Contract Planning Operating 25,252 17,261 23,015 45,000 30,000 P&Z; Building Inspection Operating 60,747 58,258 77,677 62,500 65,000 P&Z; Special Projects Capital - 22,627 7,500 7,500 - TOTAL PLANNING & ZONING $ 171,318 $ 144,241 $ 172,775 $ 179,456 $ 158,169 32

35 VILLAGE OF DEFOREST COMMUNITY DEVELOPMENT - EXPENDITURES BY OBJECT DETAIL 2018 GENERAL FUND ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED ECONOMIC DEVELOPMENT Econ Dev; Salaries Wages $ 9,486 $ 7,194 $ 9,969 $ 9,600 $ 9,900 Econ Dev; Social Security Benefits Econ Dev; Retirement Benefits Econ Dev; Health Insurance Benefits 1,320 1,203 1,444 1,444 1,519 Econ Dev; Life Insurance Benefits Econ Dev; Dental Insurance Benefits Econ Dev; Long-term Disability Benefits Econ Dev; Workers Comp Benefits Econ Dev; Professional Svcs Operating Econ Dev; Dues Operating Econ Dev; Training Operating 1, ,100 1,100 Econ Dev; Travel & Other Exp. Operating 3,717 1,311 2,000 3,500 2,000 Econ Dev; Contracted Services Operating , Econ Dev; Development Events Operating ,000 - Econ Dev; Marketing Operating 1, ,000 2, TOTAL ECONOMIC DEVELOPMENT $ 19,420 $ 12,423 $ 17,741 $ 21,927 $ 17,984 TOTAL COMMUNITY DEVELOPMENT $ 190,738 $ 156,664 $ 190,516 $ 201,383 $ 176,153 % CHANGE $ CHANGE Salaries -1.49% $ (750) $ 50,400 $ 49,650 Benefits -0.90% (85) 9,463 9,378 Operations % (16,895) 134, ,125 Total Operations -9.14% $ (17,730) 193, , ADOPTED Capital Items (See Capital Items Request Sheet) 7,500 - $ 201,383 $ 176,153 33

36 LIBRARY GIFT AND GRANT FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Library Gift and Grant Fund is used to account for funds received from patrons and other governmental units. The amounts received are generally earmarked for specific purposes and; accordingly, separate accounts are created to ensure the funds received are utilized (expended) for the specific purposes intended by the patrons and governmental entities ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Book Rentals $ 3,999 $ 2,935 $ 4,000 $ 4,000 $ 4,000 Interest on Investments MCF Endowment Interest 1, MCF Donations 1,667 5,000 5, MCF Endowment Donations 12, Operating Donations 8, ,000 2,000 2,000 Capital Donations Transfer In TOTAL REVENUES 28,238 8,124 11,339 6,550 6,850 EXPENDITURES Audit & Accounting Operating 8, ,000 2,000 2,000 Books - - 2,500 2,500 2,500 Capital Items MCF Supplies 1, MCF Operating 5, MCF Endowment Admin MCF Books 2, Transfers Out 4,000 5,350 5,350 4,000 4,000 TOTAL EXPENDITURES & TRANSFERS 22,735 6,474 11,512 9,775 9,775 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES & TRANSFERS 5,503 1,649 (173) (3,225) (2,925) Property Tax NET SURPLUS (DEFICIT) 5,503 1,649 (173) (3,225) (2,925) FUND BALANCE - BEGINNING OF YEAR 61,052 66,555 66,555 66,555 66,382 FUND BALANCE - END OF YEAR $ 66,555 $ 68,205 $ 66,382 $ 63,330 $ 63,457 34

37 PARK DEVELOPMENT FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Park Development Fund is used to account for funds collected through fees charged to developers in lieu of parkland dedication (land given to the Village). This fund also receives other miscellaneous revenues. Revenues are typically used to fund planning & capital expenditures related to park development and enhancement ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Grants $ 16,000 $ - $ - $ - $ - Park Land Impact Fees 49,308 99,683 99, Park Improvement Impact Fees 88, , ,000 15,000 28,695 Interest on Investments 1,212 2,470 2, ,500 Donations 4, Park Ball Diamond Signs 5,450 7,500 7,500 5,500 5,640 Miscellaneous Revenues Tower Lease 17,655 13,688 18,251 17,655 18,251 Transfers In TOTAL REVENUES 182, , ,234 38,855 54,086 EXPENDITURES Audit & Accounting ,000 1,000 1,000 Contractual Services ,000 2,000 Special Projects 4, Conservancy Enhancements 29,312 9,241 11,040 31,040 22,840 Park Enhancements 1,989 12,937 12,937 15,100 6,000 Transfers Out , ,500 - TOTAL EXPENDITURES & TRANSFERS 47,081 22,816 66, ,640 31,840 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES & TRANSFERS 135, , ,757 (251,785) 22,246 Property Tax NET SURPLUS (DEFICIT) 135, , ,757 (251,785) 22,246 FUND BALANCE - BEGINNING OF YEAR 333, , , , ,588 FUND BALANCE - END OF YEAR $ 468,831 $ 701,973 $ 670,588 $ 217,046 $ 692,833 35

38 VILLAGE OF DEFOREST PARK DEVELOPMENT FUND SPECIAL REVENUE FUND Conservancy Enhancements Marvin & Marie Schweer Natural Area - access & park improvements $ 5,310 Upper Yahara River Corridor: Sedge Meadow Outlook 5,155 Upper Yahara River Trail 2,900 Upper Yahara River Corridor: Streambank Restoration 275 Western Green Prairie 2,000 Reigstad Park (Clearing wooded area, spraying, burn wetland) 7,200 Total Conservancy Enhancements $ 22,840 Park Enhancements Replace Scoreboard (Fireman's Park) $ 1,500 Fireman's Diamond #1 Concrete Replacement 4,500 - Total Park Enhancements $ 6,000 Transfers Out Nothing anticipated $ - Total Transfers Out $ - Total Park Development Projects & Purchases $ 28,840 36

39 FIRE & EMS BUILDING MAINTENANCE FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Fire & EMS Building Maintenance Fund is used to account for funds received from the DeForest Area Fire District that, along with interest earnings, are intended to provide funds for capital repairs or replacements within the DeForest Area Fire District portion of the Public Safety Building or the Fire District's prorated share of repairs to the Public Safety Building as a whole ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Fire District Contribution $ 115,580 $ 116,047 $ 116,047 $ 116,047 $ 110,000 Interest on Investments 836 1,231 1, ,500 TOTAL REVENUES $ 116,416 $ 117,278 $ 117,688 $ 116,847 $ 111,500 EXPENDITURES Building Repairs 5,650 66,378 75,000 20,000 10,000 Site Repairs 1,822 2,776 50,000 20,000 10,000 Mechanical Repairs 11,912 3,489 50,000 50,000 10,000 Transfers Out ,000 Transfers Out 39,000 39,000 39,000 39,000 - TOTAL EXPENDITURES 58, , , ,000 80,000 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 58,033 5,635 (96,312) (12,153) 31,500 Property Tax NET SURPLUS (DEFICIT) 58,033 5,635 (96,312) (12,153) 31,500 FUND BALANCE - BEGINNING OF YEAR 201, , , , ,607 FUND BALANCE - END OF YEAR $ 259,919 $ 265,554 $ 163,607 $ 247,766 $ 195,107 37

40 FUTURE BENEFIT OBLIGATIONS SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Future Benefit Obligations Fund is used to accumulate resources for the payment of benefit costs that are not budgeted. Examples of benefit costs are; payment of health insurance after retirement of an employee from accumulated sick leave benefits, severance packages, bonuses and unemployment compensation ACTUAL AS OF 9/30/17 ESTIMATE REVENUES FB; Miscellaneous Revenues $ - $ 18,685 $ 18,685 $ - $ - Transfers In 155,888-5,000 25,000 25,000 TOTAL REVENUES 155,888 18,685 23,685 25,000 25,000 EXPENDITURES FBC; Legal Consulting Services 3, ,000 FBC; Wages 1,956 1,956 3,000 3,000 3,000 FBC; Social Security ,698 3,902 FBC; Retirement FBC; Health Insurance 104,273 62,000 63, ,694 50,000 FBC; Workers Compensation 4, FBC; Unemployment 9, ,000 2,000 TOTAL EXPENDITURES 123,895 65,628 68, ,596 59,969 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 31,993 (46,943) (44,416) (99,596) (34,969) Property Tax 15,000 15,000 15,000 15,000 15,000 NET SURPLUS (DEFICIT) 46,993 (31,943) (29,416) (84,596) (19,969) FUND BALANCE - BEGINNING OF YEAR 240, , , , ,572 FUND BALANCE - END OF YEAR $ 287,989 $ 256,046 $ 258,572 $ 203,393 $ 238,604 38

41 FORESTRY & LANDSCAPING CONTRIBUTIONS FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Forestry & Landscaping Contributions Fund is used to account for funds collected through fees charged to developers for future landscaping purposes in the area being developed (typically boulevard trees). The fund is also used to account for donations for tribute trees and benches as well as any urban forestry programs ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Urban Forestry Grant $ - $ - $ - $ - $ - Payment in Lieu of Trees 10,500 3,600 3, Interest on Investments Tribute Tree Donations Tribute Bench Donations Miscellaneous Revenues Tower Lease ,372 TOTAL REVENUES 10,617 3,762 3,775-25,372 EXPENDITURES Tree Planting - Developer Fees 13,530-10,200 10,500 3,600 Tree Planting - Village Funded ,500 Tribute Tree Costs Tribute Bench Costs Urban Forestry Costs 15,328 13,135 23,250 23,250 27,950 Urban Forestry Grant Costs TOTAL EXPENDITURES & TRANSFERS 28,858 13,135 33,450 33,750 35,000 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES & TRANSFERS (18,241) (9,373) (29,675) (33,750) (9,628) Property Tax 10,750 15,750 15,750 15,750 15,750 NET SURPLUS (DEFICIT) (7,491) 6,377 (13,925) (18,000) 6,122 FUND BALANCE - BEGINNING OF YEAR 36,059 28,568 28,568 28,568 14,643 FUND BALANCE - END OF YEAR $ 28,568 $ 34,944 $ 14,643 $ 10,568 $ 20,765 39

42 COMMUNITY / SENIOR CENTER FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Community / Senior Center Fund is used to account for expenditures related to the Village's prorated share of the Community / Senior Center budgeted expenditures. The Village's contribution is funded through tax levy ACTUAL AS OF 9/30/17 ESTIMATE ADOPTED REVENUES Grants $ - $ - $ - $ - $ - Transfers In TOTAL REVENUES EXPENDITURES Community/Senior Center Dues 318, , , , ,777 Grant Expenditures TOTAL EXPENDITURES 318, , , , ,777 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (318,996) (319,978) (319,978) (319,978) (322,777) Property Tax 318, , , , ,777 NET SURPLUS (DEFICIT) FUND BALANCE - BEGINNING OF YEAR FUND BALANCE - END OF YEAR $ - $ - $ - $ - $ - 40

43 PUBLIC SAFETY GRANTS FUND SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: The Public Safety Grants Fund is used to account for grant funds received by the Village and the corresponding expenditure of grant funds. Currently, this fund records activity related to the 2% Fire Dues Grant and the Emergency Medical Services (EMS) Grant. All funds received are passed through to the DeForest Area Fire District in the year received. There is also other miscellaneous grant activity reported in this fund from year to year along with miscellaneous donation and fundraising events that are Public Safety related ACTUAL AS OF 9/30/17 ESTIMATE REVENUES STATE; 2% Dues $ 33,018 $ 36,973 $ 36,973 $ 34,000 $ 36,000 Other Grants 89,493 31,273 40,390 10,000 10,000 Interest on Investments Crime Prevention Donations Family Fun Night Donations Miscellaneous Revenues Transfers In 10, TOTAL REVENUES 133,176 69,250 78,195 44,625 46,620 EXPENDITURES Family Fun Night Cost Crime Prevention Costs Grant Costs 5,147 3,100 3, OWI Grant Costs 82,839 37,290 37,290 10,000 10,000 Capital Items 10, % Fire Dues Payment 33,018 36,973 36,973 34,000 36,000 TOTAL EXPENDITURES 132,116 78,790 78,790 45,000 47,000 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,061 (9,541) (595) (375) (380) Property Taxes NET SURPLUS (DEFICIT) 1,061 (9,541) (595) (375) (380) FUND BALANCE - BEGINNING OF YEAR 7,501 8,562 8,562 8,562 7,967 FUND BALANCE - END OF YEAR $ 8,562 $ (979) $ 7,967 $ 8,187 $ 7,587 41

44 PUBLIC SAFETY IMPACT FEES SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: In 2005, the Village of DeForest adopted Ordinance establishing a Public Safety Impact fee. The Ordinance requires the funds collected to be accounted for in a separate fund. The impact fees collected will be paid to the DeForest Area Fire District (District) as requested by the District and upon approval by the Village Board ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Impact Fees - Public Safety $ 65,008 $ 44,165 $ 50,000 $ 21,300 $ 21,300 Interest on Investments TOTAL REVENUES 65,310 44,832 50,700 21,500 22,050 EXPENDITURES Public Safety Facilities ,000 Transfers Out 8,501-8,240 8,240 - TOTAL EXPENDITURES 8,501-8,240 8,240 50,000 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 56,809 44,832 42,460 13,260 (27,950) Property Taxes NET SURPLUS (DEFICIT) 56,809 44,832 42,460 13,260 (27,950) FUND BALANCE - BEGINNING OF YEAR 72, , , , ,456 FUND BALANCE - END OF YEAR $ 128,996 $ 173,828 $ 171,456 $ 142,256 $ 143,506 42

45 PROMOTION AND EVENTS SPECIAL REVENUE FUND 2018 FUND DESCRIPTION: In 2016 the Village established a new fund to account for the revenues and expenditures for DeForest Promotions, Marketing and Special Events. The initial resources for the establishment of the new fund was from revenues thirty year lease for billboard sign space on Village owned lands ACTUAL AS OF 9/30/17 ESTIMATE REVENUES Special Events - Leisure $ - $ - $ - $ - $ 100 Promotion - Events Interest on Investments 247 2,386 2,500-2,000 Special Events - Sponsorship - 5,381 5,381-5,500 Special Events - Misc. 83, Promotion - Misc. 480, TOTAL REVENUES 563,408 7,766 7,881-7,900 EXPENDITURES Special Events - Operating 7,682 13,075 13,075-17,500 Promotions - Operating , Promotions - Marketing ,000 9,500 Promotions - Capital , ,000 Transfers Out ,000 - TOTAL EXPENDITURES 7,682 13,075 13, , ,500 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 555,726 (5,309) (5,195) (296,500) (134,600) Property Taxes NET SURPLUS (DEFICIT) 555,726 (5,309) (5,195) (296,500) (134,600) FUND BALANCE - BEGINNING OF YEAR - 555, , , ,532 FUND BALANCE - END OF YEAR $ 555,726 $ 550,417 $ 550,532 $ 259,226 $ 415,932 43

46 VILLAGE OF DEFOREST PROMOTION AND EVENTS SPECIAL REVENUE FUND Special Events - Operating Firemans Park - Dedication $ 10,000 Contribution to Farmers Market 1,500 Contribution to Dragon Art Fair 1,000 Riverfest 5,000 Total Promotion - Operating $ 17,500 Promotions - Operating Gateway Signs - Electricity $ Total Promotion - Operating $ 500 Promotions - Marketing Pictures & Videos (possible drone service) $ 5,000 Fireman's Park Banners 2,500 DWACC Coupon Book (Village Contribution) 2,000 Total Promotions -Marketing $ 9,500 Promotions - Capital Gateway Entrance Signs (Non-TID Areas) (Transfer to Fund 400) $ 100,000 Electric Trail Vehicle 15,000 - Total Promotions - Capital $ 115,000 Transfer Out $ - Total 2018 Budget $ 142,500 44

47 GENERAL DEBT SERVICE FUND DEBT SERVICE FUND 2018 FUND DESCRIPTION: The General Debt Service fund is used to account for the accumulation of resources for, and the payment of, general longterm debt principal, interest and related costs. Specifically, this fund is used to record the Village's debt service activity that is not related to Tax Incremental Financing District obligations ACTUAL AS OF 9/30/17 ESTIMATE REVENUES STATE; General Transportation $ - $ - $ - $ - $ 79,689 Fire Building Renovation Lease 8,167 16,156 7,917 7,917 - Proceeds From Debt - 12,250,000 12,250, Transfers In ,000 Premium on Borrowing - 223, , Transfers In ,000 Transfers In 8,501-8,240 8,240 - Transfers In 600, Transfers In 200, Transfers In 224, TOTAL REVENUES 1,041,314 12,489,436 12,489,437 16, ,689 EXPENDITURES Principal 1,093,313 13,532,730 13,482,730 1,354,730 1,708,772 Interest 256, , , , ,682 Debt Costs - 173, , Increase To Reserves , ,689 TOTAL EXPENDITURES & TRANSFERS 1,349,715 14,019,074 14,062,766 1,883,424 2,512,143 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES & TRANSFERS (308,400) (1,529,638) (1,573,330) (1,867,267) (2,332,454) Property Tax 1,215,377 1,695,480 1,695,480 1,695,480 1,963,515 NET SURPLUS (DEFICIT) 906, , ,150 (171,787) (368,938) FUND BALANCE - BEGINNING OF YEAR 859,185 1,766,161 1,766,161 1,766,161 1,888,312 FUND BALANCE - END OF YEAR $ 1,766,161 $ 1,932,003 $ 1,888,312 $ 1,594,374 $ 1,519,373 Funding for debt service comes from general property taxes, lease agreements with the DeForest Area Fire District for the use of a portion of the Village Public Safety Building and when available and reimbursements from the Fire District for equipment funded through Village issued debt. Some impact fees are used to offset appropriate debt service payments. Debt To Capacity Analysis: General Obligation Debt - General Tax Funded $ 16,740,961 12/31/17 estimated General Obligation Debt - Utility Funded 1,826,799 12/31/17 estimated General Obligation Debt - TIF Funded 16,974,976 12/31/17 estimated Total $ 35,542,736 Equalized Value $ 1,059,843,200 Statutory Capacity (5% of EV) $ 52,992,160 Capacity Used (%) 67.07% (Village Policy: maximum of 80%) Unsecured Debt Capacity (%) 56.53% (Village Policy: maximum of 65%) Non Development Related 31.59% (Village Policy: maximum of 50%) 45