CITY OF MAUSTON GENERAL FUND SUMMARY SCHEDULE OF REVENUES AND EXPENDITURES

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1 GENERAL FUND Taxes General Property Taxes $ 1,934,140 $ 1,688,759 $ 1,696,679 $ 1,720,679 $ 1,720,771 $ 21,321 $ 1,742,000 Payment in Lieu of Taxes 125, , , , ,707 (1,000) 146,748 Total Taxes 2,059,632 1,826,023 1,821,246 1,868,427 1,871,478 20,321 1,888,748 Intergovernmental Revenue Shared Revenue 1,093,347 1,097,698 1,091,226 1,020,485 1,020,485 79,515 1,100,000 Transportation Aid 337, , , , ,811 43, ,715 Other State Aid 31,576 31,658 38,005 31,900 30,609 (1,400) 30,500 Municipal Service Payments 140, , , , ,398 (3,784) 107,000 Total Intergovernmental Revenue 1,602,475 1,620,598 1,666,821 1,625,980 1,621, ,235 1,744,215 Licenses & Permits License 9,921 10,239 12,995 15,500 17,800 2,300 17,800 Franchise Fees 21,750 21,216 21,034 21,000 20,342 (1,000) 20,000 Building Permits 7,854 26,493 21,539 20,000 35,000 5,000 25,000 Other Permit Fees 1,276 1, ,125 1,210 (125) 1,000 Total Licenses & Permits 40,801 59,471 56,518 57,625 74,352 6,175 63,800 Charges for Service Police 1,489 1, Fire 123, , , , ,575 14, ,500 Public Works 7,457 9,095 10,231 9,500 5,332 (3,000) 6,500 Garbage 157, , , , ,895 15, ,300 Ambulance 54,637 55,205 55,961 92,100 93,472 42, ,000 Special Assessments 26,122 23,271 12,262 20,000 32,762 15,000 35,000 Summer Rec 12,042 13,870 11,163 20,000 13,000 (6,000) 14,000 Total Charges for Service 382, , , , ,536 79, ,800 Fines & Forfeitures Court 34,398 38,617 45,125 60,000 52,367 (10,000) 50,000 Police 50,137 55,096 79, ,000 97,130 (15,000) 95,000 Total Fines & Forfeitures 84,535 93, , , ,497 (25,000) 145,000 Miscellaneous Interest Income 7,495 23,147 25,745 21,250 21,181-21,250 Rent 12,194 16,280 9,150 14,800 10,300 (4,300) 10,500 Other 30,397 14, ,588 16,000 15,500 (2,000) 14,000 Sale of Property 10,703 34, , ,000 (8,000) 12,000 Total Miscellaneous 60,788 88, ,533 72, ,981 (14,300) 57,750 TOTAL 4,230,769 4,077,357 4,341,962 4,226,632 4,426, ,681 4,411,313

2 GENERAL FUND General Government Salary 281, , , , , ,507 Benefit 144, , , , ,472 (10,356) 136,116 Contractual Service 117,259 94, , , ,010 (1,100) 110,100 Repair & Maintenance 10,954 13,215 14,042 16,500 15, ,000 Supplies 29,440 40,378 33,933 32,400 30,200 1,400 33,800 Total General Government 583, , , , ,549 (9,416) 604,523 Fire Salary 72,334 70,639 80,455 76, , ,700 Benefit 14,397 5,870 6,645 5,860 7, ,368 Contractual Service 12,902 12,273 11,443 12,800 12,800-12,800 Repair & Maintenance 14,473 14,147 30,180 16,800 16,800-16,800 Supplies 23,586 28,359 24,965 29,900 30, ,100 Total Fire Department 137, , , , , ,768 Police Salary 537, , , , ,336 44, ,756 Benefit 255, , , , ,556 5, ,402 Contractual Service 37,425 29,012 36,737 32,930 35,339 (480) 32,450 Repair & Maintenance 8,932 10,584 11,439 6,165 3,465 (15) 6,150 Supplies 49,831 58, ,329 66,750 58, ,250 Total Police Department 888, , , , ,046 49,872 1,008,008 Public Works Salary 278, , , , ,926 1, ,372 Benefit 134, , , , ,474 6, ,509 Contractual Service 394, , , , ,700 6, ,235 Repair & Maintenance 40,614 43,978 54,377 40,500 40,200 (1,500) 39,000 Supplies 133, , , , ,304 4, ,650 Total Public Works 981,213 1,030,552 1,066,932 1,079,876 1,003,604 16,890 1,096,766 Summer Recreation Salary 30,858 33,789 28,646 32,600 27,500 (1,300) 31,300 Benefit 2,361 2,585 2,191 2,494 2,085 (100) 2,394 Contractual Service 4,601 5,911 4,683 5,200 3,900 (200) 5,000 Supplies 9,568 12,732 9,972 12,950 19,572 (3,450) 9,500 Total Summer Recreation 47,389 55,017 45,492 53,244 53,057 (5,050) 48,194 Planning & Zoning Salary 35,173 34,946 35,787 36,895 36,895 4,185 41,080 Benefit 25,119 26,228 26,826 27,021 27,021 (18,852) 8,169 Contractual Service 12,457 26,784 45,509 21,400 32,524 4,850 26,250 Supplies 1,157 3,103 1,295 1,600 1, ,950 Total Planning & Zonning 73,904 91, ,417 86,916 97,740 (9,467) 77,449 Operating Expenditures 2,712,521 2,788,596 2,943,343 2,934,071 2,870,626 43,637 2,977,708

3 GENERAL FUND Non-Departmental Fixed Cost 312, , , , ,461 3, ,563 Debt Service 264, , , , , , ,353 TIF 2 Repayment to General (178,060) Contributions 1,219, , , , ,199 19, ,304 Contributions to Others 75,310 84,225 93, , ,074 44, ,802 Contingency 809 2,005 51,655 80,000 80,000-80,000 Non-Departmental Expenditures 1,872,828 1,539,617 1,321,882 1,283,406 1,507, ,617 1,368,962 TOTAL $ 4,585,349 $ 4,328,214 $ 4,265,226 $ 4,217,477 $ 4,378,369 $ 307,254 $ 4,346,670 Revenues over Expenditures (354,579) (250,857) 76,737 9,154 47,778 64,643

4 WATER UTILITY FUND Operating Revenues Residential Meter Revenue $ 283,912 $ 292,648 $ 293,335 $ 290,000 $ 289,639 $ - $ 290,000 Commercial Meter Revenue 192, , , , ,122 (10,000) 138,000 Industrial Meter Revenue 45,207 65,950 60,459 65,000 42,257 (15,000) 50,000 Multi Family Meter Revenue - 60,574 60,516 60,000 62,703 5,000 65,000 Public Authority Meter Revenue 67,787 67,039 69,962 71,000 72,099-71,000 Public Fire Protection 231, , , , ,238 1, ,000 Private Fire Protection 29,144 28,030 28,249 30,000 30,000 (1,000) 29,000 Other Operating 17,936 12,806 13,274 14,000 14,348-14,000 Water Tower Rent 26,304 14,400 11, Total Operating Revenues 894, , , , ,406 (20,000) 899,000 Non-Operating Revenues Interest Income 1,532 22,539 25,369 1,000 8,722 19,000 20,000 Contributions 57,681 13,000 10, Total Non-Operating Revenues 59,213 35,539 35,369 1,000 8,722 19,000 20,000 TOTAL 953, , , , ,128 (1,000) 919,000 Operating Expenditures Salary 143, , , , ,714 5, ,314 Benefit 65,534 63,978 68,510 60,784 60,824 (7,228) 53,556 Contractual Service 72,793 72,963 80,549 79,034 79,334 1,712 80,746 Repair & Maintenance 53,469 40,549 13,375 47,850 53,000 (100) 47,750 Supplies 75,381 75,173 57,758 68,100 61,000 (850) 67,250 Capital Outlay 3,255 2, ,492 19, ,601 Total Operating Expenditures 413, , , , ,364 (757) 436,217 Non-Operating Depreciation 288, , , , , ,561 Taxes & Tax Equivalents 87,674 88,175 87,955 91,988 91, ,514 Debt Service - Interest Non-Operating Expenditures 379, , , , , ,676 TOTAL $ 792,913 $ 784,643 $ 750,126 $ 838,015 $ 836,405 $ (122) $ 837,893 Less Capital Outlay 3,255 2, ,492 19, ,601 Net Revenues over Expenditures 164, , , ,477 81,215 (769) 100,708 Prior Period Adjusment 171,864 44,043 (16,653) Net Position 7,626,336 7,848,398 8,030,916 8,151,885 8,131,623 8,251,932 Less Net Investment in Capital Assets 5,810,643 6,107,804 5,986,516 5,986,516 5,986,516-5,986,516 Less Restricted Assets 955, , , , ,123 (164,860) 789,263 Water Fund Balance 860, ,071 1,090,277 1,211,246 1,190, ,860 1,476,153 Ratio - Fund Balance:Expenditures 109% 100% 145% 145% 142% 176%

5 WATER UTILITY FUND Debt & Outlay Coverage Net Revenues over Expenditures 164, , , ,477 81,215 (769) 100,708 Depreciation 288, , , , , ,561 Long Term Debt Proceeds - 1,465, TIF 2 Repayment , ,860 Debt Service - Principle (122,184) (1,587,955) (140,063) Capital Outlay (3,255) (2,538) (294) (19,492) (19,492) (109) (19,601) Total Debt & Outlay Coverage 326, , , , , , ,528

6 SEWER UTILITY FUND Operating Revenues Residential Meter Revenue $ 394,157 $ 408,075 $ 409,210 $ 410,000 $ 405,024 $ (5,000) $ 405,000 Commercial Meter Revenue 407, , , , ,993 (15,000) 280,000 Industrial Meter Revenue 84, , , ,000 92,049 (16,000) 100,000 Multi Family Meter Revenue - 139, , , ,683 15, ,000 Public Authority Meter Revenue 221, , , , ,078 (10,000) 220,000 Other Operating 42,820 30,918 44,708 44,500 40,356 (2,700) 41,800 Total Operating Revenues 1,150,568 1,191,834 1,201,529 1,230,500 1,193,183 (33,700) 1,196,800 Non-Operating Revenues Interest Income 39,543 30,969 30,961 26,000 54,258 30,000 56,000 Contributions 101, Total Non-Operating Revenues 141,459 30,969 30,961 26,000 54,258 30,000 56,000 TOTAL 1,292,027 1,222,803 1,232,490 1,256,500 1,247,441 (3,700) 1,252,800 Operating Expenditures Salary 147, , , , ,108 11, ,141 Benefit 65,874 61,694 71,024 60,811 60,811 8,767 69,578 Contractual Service 190, , , , ,834 (97,688) 148,146 Repair & Maintenance 56, ,516 44,407 57,500 38,000-57,500 Supplies 106, , , , ,000 (25,600) 104,400 Capital Outlay 10,970 1, ,959 28,959 (2,712) 26,247 Operating Expenditures 577, , , , ,712 (106,200) 579,012 Depreciation 430, , , , , ,309 Taxes 16,578 16,344 16,112 17,341 17, ,089 Debt Service - Interest 260, , , , ,812 32, ,634 Non-Operating Expenditures 718, , , , ,421 30, ,279 TOTAL $ 1,295,929 $ 1,314,021 $ 1,178,060 $ 1,389,633 $ 1,357,133 $ (75,342) $ 1,314,291 Less Capital Outlay 10,970 1, ,959 28,959 (2,712) 26,247 Net Revenues over Expenditures 7,069 (89,528) 54,725 (104,174) (80,733) 68,930 (35,244) Prior Period Adjusment - 45,217 (36,905) Net Position 9,917,159 9,872,847 9,890,667 9,815,452 9,838,893 9,829,895 Less Net Investment in Capital Assets 4,787,464 5,015,144 4,918,805 4,918,805 4,918,805-4,918,805 Less Restricted Assets 1,532,438 1,150,050 2,030,033 2,030,033 2,030,033-2,030,033 Sewer Fund Balance 3,597,257 3,707,653 2,941,829 2,866,614 2,890,055-2,881,057 Ratio - Fund Balance:Expenditures 278% 282% 250% 206% 213% 219%

7 SEWER UTILITY FUND Debt & Outlay Coverage Net Revenues over Expenditures 7,069 (89,528) 54,725 (104,174) (80,733) 68,930 (35,244) Depreciation 430, , , , , ,309 Long Term Debt Proceeds - 1,940, Debt Service - Principle (306,346) (2,258,401) (346,267) (342,318) (342,318) (63,549) (405,867) Capital Outlay (10,970) (1,689) (294) (28,959) (28,959) 2,712 (26,247) Total Debt & Outlay Coverage 119,913 31, ,473 (30,142) (6,701) 8,093 (22,049)

8 LIBRARY FUND County Reimbursement $ 174,370 $ 174,590 $ 179,549 $ 187,510 $ 187,510 1,017 $ 188,527 Fines & Forfeitures 24,413 4,243 9,775 10,000 11,500-10,000 Donations , , Winding Rivers Grant 6,100 6,100 4,575 3,050 3,050 (1,525) 1,525 Interest Income 7,495 4,886 4,417-4, Miscellaneous - 20,547 13,285 7,000 7,000-7,000 Auditor Adjustment (5,129) (4,260) Operating Revenues 207, , , , ,760 (508) 207,052 City Contribution 281, , , , , ,000 TOTAL 488, , , , ,760 (508) 517,052 Salary 218, , , , ,000 2, ,500 Benefit 100, , , , ,000 2, ,702 Contractual Service 91,606 81,288 93,738 70, ,800 12,100 82,100 Repair & Maintenance 19,954 32,312 37,033 23,800 18,300 (3,800) 20,000 Supplies 69,111 65,768 66,049 62,160 62,445 (10) 62,150 Operating Expenditures 500, , , , ,545 13, ,452 Capital Outlay 30,726 16,690 52, Special Funds 15, , ,789 14,000 30,000 (14,000) - Fixed Cost 4,979 5,000 6,334 6,600 6,600-6,600 Auditor Adjustment (511) (484) (76,926) Non-Operating Expenditures 50, , ,090 20,600 36,600 (14,000) 6,600 TOTAL 550, , , ,560 $ 580,145 $ (508) $ 517,052 Net Revenues over Expenditures (62,275) (215,451) (55,630) - 174, Library Fund Reserve Balanace 366, ,562 94,932 94, , ,547 Ratio - Fund Balance:Expenditures 73% 30% 18% 19% 50% 53%

9 ROOM TAX FUND Taxes 139, , , , , ,000 Greater Mauston Tourism Assc 116, , , , ,000 (15,000) 105,000 TOTAL 23,510 34,002 28,529 30,000 29,000 15,000 45,000 Contribution 19,100 19,100 21,100 21,000 21,100 6,000 27,000 Capital Outlay - 23,405 1,000 1,000 7,500 4,000 5,000 Events ,954 6,000 1,800 4,000 10,000 Miscellaneous 5, ,119 2, ,000 TOTAL 24,319 42,984 32,173 30,000 30,600 14,000 44,000 Revenues over Expenditures (809) (8,982) (3,644) - (1,600) 1,000 1,000 City Tourism Fund Balance 42,409 33,427 29,784 29,784 28,184 29,184

10 CEMETERY FUND Lot Sales $ 7,140 $ 11,560 $ 4,760 $ 5,000 $ 5,500 $ 100 $ 5,100 Internment 13,650 12,500 11,750 12,000 10,000 (1,500) 10,500 Charges for Service Interest Income 10,113 (1,974) 7,114 5,600 5,422 (100) 5,500 Donations Operating Revenues 30,903 22,106 24,474 22,600 21,772 (740) 21,860 Perpetual Care 1,260 2, City Contribution 22,000 20,000 20,000 19,000 19,000 (1,000) 18,000 TOTAL 54,163 44,146 45,314 42,350 41,742 (1,650) 40,700 Salary 15,632 15,507 21,356 24,284 21,500 (1,284) 23,000 Benefit 1,056 1,144 1, , ,725 Contractual Service 11,717 5,675 9,993 7,900 5,516 (2,150) 5,750 Repair & Maintenance 1,829 1,924 2,298 2,800 2,744 (1,100) 1,700 Supplies 2,657 2,044 3,953 2,400 1,753 (525) 1,875 Operating Expenditures 32,890 26,294 39,180 38,302 33,113 (4,252) 34,050 Capital Outlay - 9,236-3,280 18,150-3,280 Fixed Cost Non-Operating Expenditures 526 9, ,980 18, ,030 TOTAL $ 33,416 $ 36,216 $ 39,875 $ 42,282 $ 52,013 $ (4,202) $ 38,080 Net Revenues over Expenditures 20,747 7,930 5, (10,271) 2,552 2,620 Perpetual Care Gains/(Losses) , Fund Balance 193, , , , , ,182 Pepetual Care 148, , , , , ,338 Assigned (Capital Reserves) 8,644 17,880 17,880 21,160 (270) 3,010 Unassigned 44,170 40,825 45,425 44,743 34,184 35,964 Ratio - Fund Balance:Expenditures 134% 155% 116% 117% 103% 106%

11 TAXI FUND Federal & State Aid $ 134,381 $ 110,208 $ 125,645 $ 123,065 $ 125,115 $ 4,177 $ 127,243 City Contribution ,419 10,419 10,572 20,990 Equipment Contributions 34,439-27,501 32,000 40,500-32,000 TOTAL 168, , , , ,034 14, ,233 Operating Expense 136, , , , ,000 14, ,233 Capital 34,627-33,495 40,000 32,888 (5,000) 35,000 TOTAL 170, , , , ,888 9, ,233 Net Revenues over Expenditures (1,848) (17,998) 22 (7,997) 18,146 4,997 (3,000) Auditor Adjustment - 21, Taxi Fund Reserve Balanace (3,484) 0 22 (7,975) 18,168 15,168 Ratio - Fund Balance:Expenditures -2% 0% 0% -5% -5% 0%

12 TID 2 FUND Taxes $ 599,994 $ 440,277 $ 481,827 $ 463,245 $ 463,245 $ 14,736 $ 477,981 Special Assessments - 39,796 17,699 30,000 20,000 (10,000) 20,000 Interest Income , ,500 2,450 2,500 Intergovernmental Revenue 2,933 2,294 1,739 2, ,797 (1,203) 797 TID 3 Contribution 800, TOTAL 1,402, , , , ,542 5, ,278 Debt Service 181, , , , ,618 (4,513) 176,105 Capital Improvement 629,548 13, , , ,000 (300,000) - Contractual Service 2,513 3,123 3,080 2,500 2, ,650 Incentives TOTAL $ 813,578 $ 234,527 $ 405,624 $ 483,118 $ 573,268 $ (304,363) $ 178,755 YEAR ENDING BALANCE Payment to Other Funds ,460 Net Revenues over Expenditures 589, ,970 96,838 12,178 47,274 (18,937) Fund Balance (1,513,988) (1,266,018) (1,169,180) (1,157,003) (1,121,906) (1,140,843) Due to Other Funds 1,313,988 1,360,340 1,394,010 1,394,010 1,394,010 1,052,550 Cash Equivalents (200,000) 94, , , ,104 (88,293) TERM (2022) ENDING BALANCE Next Year's Receivable 440, , , , , ,981 Total Term Receivables 3,962,493 3,854,619 3,242,715 2,779,470 2,779,470 2,389,904 Debt Service Remaining 1,781,726 1,564,119 1,343,930 1,163,312 1,163, ,207 Due to Other Funds 1,313,988 1,360,340 1,394,010 1,394,010 1,394,010 1,052,550 PROJECTED TOTAL BALANCE 666,778 1,024, , , , ,854

13 TID 3 FUND Taxes $ 692,872 $ 651,493 $ 603, ,916 $ 642,916 $ 20,451 $ 663,367 Special Assessments 60,912 54,798 23,158 10,000 10,000-10,000 Interest Income 2,178 1,649 2,637 2,000 3,250 1,250 3,250 Intergovernmental Revenue 82, , , , ,000 (254,000) 6,000 Miscellaneous 2,500,000-1,894 1,514,545 2,685,000 (1,514,545) - Other Income TOTAL 3,338, ,201 1,071,188 2,429,461 3,697,166 (1,746,844) 682,617 Debt Service 275, , ,950 2,849,320 3,091,062 (2,212,720) 636,599 Capital Improvement 237,337 1,648,886 4, , ,000 (600,000) - Contractual Service 2,150 2,660 2,717 2,600 2,150 (450) 2,150 Incentives Contribution (44,234) TOTAL $ 470,459 $ 1,946,200 $ 310,784 $ 3,451,920 $ 3,643,212 $ (2,813,170) $ 638,749 YEAR ENDING BALANCE Net Revenues over Expenditures 2,867,703 (1,049,000) 760,404 (1,022,459) 53,954 43,868 Fund Balance 589,700 (459,300) 301,104 (721,355) 355, ,926 Due to Other Funds - 469, Cash Equivalents 589,700 9, ,104 (721,355) 355, ,926 TERM (2022) ENDING BALANCE Next Year's Recievable 651, , , , , ,367 Total Term Receivables 5,863,438 4,831,417 4,500,412 3,857,496 3,857,496 3,316,835 Debt Service Remaining 7,260,165 6,965,511 6,661,562 3,812,242 3,570,500 1,900,500 Due to Other Funds - 469,189 (429,297) (429,297) (429,297) 1,000,000 PROJECTED TOTAL BALANCE (807,027) (2,593,394) (1,430,749) (246,804) 1,071, ,261