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 125,492 137,264 124,568 147,748 150,707 (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 337,443 379,058 426,243 462,811 462,811 43,904 506,715 Other State Aid 31,576 31,658 38,005 31,900 30,609 (1,400) 30,500 Municipal Service Payments 140,108 112,185 111,348 110,784 107,398 (3,784) 107,000 Total Intergovernmental Revenue 1,602,475 1,620,598 1,666,821 1,625,980 1,621,303 118,235 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 1,523 950 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 1,338 752 200 500 300 500 Fire 123,055 127,065 137,422 130,750 130,575 14,750 145,500 Public Works 7,457 9,095 10,231 9,500 5,332 (3,000) 6,500 Garbage 157,736 159,147 159,317 160,000 176,895 15,300 175,300 Ambulance 54,637 55,205 55,961 92,100 93,472 42,900 135,000 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 382,538 388,991 387,107 432,550 452,536 79,250 511,800 Fines & Forfeitures Court 34,398 38,617 45,125 60,000 52,367 (10,000) 50,000 Police 50,137 55,096 79,612 110,000 97,130 (15,000) 95,000 Total Fines & Forfeitures 84,535 93,713 124,736 170,000 149,497 (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 14,326 250,588 16,000 15,500 (2,000) 14,000 Sale of Property 10,703 34,809 50 20,000 210,000 (8,000) 12,000 Total Miscellaneous 60,788 88,561 285,533 72,050 256,981 (14,300) 57,750 TOTAL 4,230,769 4,077,357 4,341,962 4,226,632 4,426,147 184,681 4,411,313
GENERAL FUND General Government Salary 281,567 282,559 300,421 307,367 307,367 140 307,507 Benefit 144,650 146,888 142,953 146,472 146,472 (10,356) 136,116 Contractual Service 117,259 94,212 117,441 111,200 102,010 (1,100) 110,100 Repair & Maintenance 10,954 13,215 14,042 16,500 15,500 500 17,000 Supplies 29,440 40,378 33,933 32,400 30,200 1,400 33,800 Total General Government 583,870 577,253 608,790 613,939 601,549 (9,416) 604,523 Fire Salary 72,334 70,639 80,455 76,600 100,430 100 76,700 Benefit 14,397 5,870 6,645 5,860 7,500 508 6,368 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 30,100 200 30,100 Total Fire Department 137,692 131,287 153,687 141,960 167,630 808 142,768 Police Salary 537,149 571,889 544,546 575,735 573,336 44,021 619,756 Benefit 255,116 233,492 245,973 276,556 276,556 5,846 282,402 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 58,450 120,329 66,750 58,350 500 67,250 Total Police Department 888,453 903,427 959,025 958,136 947,046 49,872 1,008,008 Public Works Salary 278,157 270,020 299,702 319,728 288,926 1,644 321,372 Benefit 134,025 133,179 139,858 138,048 134,474 6,461 144,509 Contractual Service 394,973 451,795 437,861 461,000 436,700 6,235 467,235 Repair & Maintenance 40,614 43,978 54,377 40,500 40,200 (1,500) 39,000 Supplies 133,444 131,581 135,134 120,600 103,304 4,050 124,650 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 1,300 350 1,950 Total Planning & Zonning 73,904 91,061 109,417 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
GENERAL FUND Non-Departmental Fixed Cost 312,184 330,293 342,600 334,385 342,461 3,178 337,563 Debt Service 264,773 261,553 257,728 263,009 263,009 196,344 459,353 TIF 2 Repayment to General - - - - - - (178,060) Contributions 1,219,753 861,541 576,413 479,912 697,199 19,392 499,304 Contributions to Others 75,310 84,225 93,487 126,100 125,074 44,702 170,802 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 1,507,743 263,617 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
WATER UTILITY FUND Operating Revenues Residential Meter Revenue $ 283,912 $ 292,648 $ 293,335 $ 290,000 $ 289,639 $ - $ 290,000 Commercial Meter Revenue 192,449 144,835 137,018 148,000 136,122 (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 231,924 238,302 238,882 241,000 242,238 1,000 242,000 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 11,939 - - - - Total Operating Revenues 894,663 924,584 913,634 919,000 889,406 (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 10,000 - - - - Total Non-Operating Revenues 59,213 35,539 35,369 1,000 8,722 19,000 20,000 TOTAL 953,877 960,123 949,003 920,000 898,128 (1,000) 919,000 Operating Expenditures Salary 143,384 153,429 151,829 161,714 161,714 5,600 167,314 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 2,538 294 19,492 19,492 109 19,601 Total Operating Expenditures 413,815 408,630 372,316 436,974 435,364 (757) 436,217 Non-Operating Depreciation 288,170 285,300 289,561 289,561 289,561-289,561 Taxes & Tax Equivalents 87,674 88,175 87,955 91,988 91,988 526 92,514 Debt Service - Interest - - - - - - - Non-Operating Expenditures 379,098 376,013 377,810 401,041 401,041 635 401,676 TOTAL $ 792,913 $ 784,643 $ 750,126 $ 838,015 $ 836,405 $ (122) $ 837,893 Less Capital Outlay 3,255 2,538 294 19,492 19,492 109 19,601 Net Revenues over Expenditures 164,218 178,018 199,171 101,477 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 955,338 953,523 954,123 954,123 954,123 (164,860) 789,263 Water Fund Balance 860,355 787,071 1,090,277 1,211,246 1,190,984 164,860 1,476,153 Ratio - Fund Balance:Expenditures 109% 100% 145% 145% 142% 176%
WATER UTILITY FUND Debt & Outlay Coverage Net Revenues over Expenditures 164,218 178,018 199,171 101,477 81,215 (769) 100,708 Depreciation 288,170 285,300 289,561 289,561 289,561-289,561 Long Term Debt Proceeds - 1,465,000 - - - - - TIF 2 Repayment - - - - - 164,860 164,860 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 326,949 337,825 348,374 371,546 351,284 163,982 535,528
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 407,055 279,702 271,298 295,000 281,993 (15,000) 280,000 Industrial Meter Revenue 84,545 116,511 108,171 116,000 92,049 (16,000) 100,000 Multi Family Meter Revenue - 139,319 147,003 135,000 150,683 15,000 150,000 Public Authority Meter Revenue 221,991 217,310 221,139 230,000 223,078 (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 101,917 - - - - - - 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 147,008 148,722 147,076 162,108 162,108 11,033 173,141 Benefit 65,874 61,694 71,024 60,811 60,811 8,767 69,578 Contractual Service 190,823 157,202 139,509 245,834 255,834 (97,688) 148,146 Repair & Maintenance 56,114 140,516 44,407 57,500 38,000-57,500 Supplies 106,533 128,904 120,129 130,000 107,000 (25,600) 104,400 Capital Outlay 10,970 1,689 294 28,959 28,959 (2,712) 26,247 Operating Expenditures 577,322 638,726 522,440 685,212 652,712 (106,200) 579,012 Depreciation 430,160 441,049 445,309 445,309 445,309-445,309 Taxes 16,578 16,344 16,112 17,341 17,341 748 18,089 Debt Service - Interest 260,898 216,212 193,905 212,812 212,812 32,822 245,634 Non-Operating Expenditures 718,606 675,294 655,620 704,421 704,421 30,858 735,279 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 1,689 294 28,959 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%
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 430,160 441,049 445,309 445,309 445,309-445,309 Long Term Debt Proceeds - 1,940,000 - - - - - 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 31,430 153,473 (30,142) (6,701) 8,093 (22,049)
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 - 808 66,088-231,000 - - Winding Rivers Grant 6,100 6,100 4,575 3,050 3,050 (1,525) 1,525 Interest Income 7,495 4,886 4,417-4,700 - - Miscellaneous - 20,547 13,285 7,000 7,000-7,000 Auditor Adjustment (5,129) (4,260) - - - - - Operating Revenues 207,250 206,914 277,690 207,560 444,760 (508) 207,052 City Contribution 281,400 281,400 296,400 310,000 310,000-310,000 TOTAL 488,650 488,314 574,090 517,560 754,760 (508) 517,052 Salary 218,872 216,495 227,087 239,000 242,000 2,500 241,500 Benefit 100,931 102,888 104,723 102,000 105,000 2,702 104,702 Contractual Service 91,606 81,288 93,738 70,000 115,800 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 500,475 498,751 528,630 496,960 543,545 13,492 510,452 Capital Outlay 30,726 16,690 52,894 - - - - Special Funds 15,256 183,807 118,789 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 50,450 205,013 101,090 20,600 36,600 (14,000) 6,600 TOTAL 550,925 703,765 629,720 517,560 $ 580,145 $ (508) $ 517,052 Net Revenues over Expenditures (62,275) (215,451) (55,630) - 174,615 - - Library Fund Reserve Balanace 366,013 150,562 94,932 94,932 269,547 269,547 Ratio - Fund Balance:Expenditures 73% 30% 18% 19% 50% 53%
ROOM TAX FUND Taxes 139,626 147,982 142,645 150,000 145,000-150,000 Greater Mauston Tourism Assc 116,115 113,979 114,116 120,000 116,000 (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 47 315 6,954 6,000 1,800 4,000 10,000 Miscellaneous 5,172 164 3,119 2,000 200-2,000 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
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 - - 350-750 760 760 Interest Income 10,113 (1,974) 7,114 5,600 5,422 (100) 5,500 Donations - 20 500-100 - - Operating Revenues 30,903 22,106 24,474 22,600 21,772 (740) 21,860 Perpetual Care 1,260 2,040 840 750 970 90 840 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 1,581 918 1,600 807 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 526 686 695 700 750 50 750 Non-Operating Expenditures 526 9,922 695 3,980 18,900 50 4,030 TOTAL $ 33,416 $ 36,216 $ 39,875 $ 42,282 $ 52,013 $ (4,202) $ 38,080 Net Revenues over Expenditures 20,747 7,930 5,440 68 (10,271) 2,552 2,620 Perpetual Care Gains/(Losses) 0 660 7,402 - - - - Fund Balance 193,401 201,991 214,833 214,901 204,562 207,182 Pepetual Care 148,648 150,688 151,528 152,278 152,498 153,338 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%
TAXI FUND Federal & State Aid $ 134,381 $ 110,208 $ 125,645 $ 123,065 $ 125,115 $ 4,177 $ 127,243 City Contribution - - - 10,419 10,419 10,572 20,990 Equipment Contributions 34,439-27,501 32,000 40,500-32,000 TOTAL 168,819 110,208 153,146 165,484 176,034 14,749 180,233 Operating Expense 136,041 128,207 119,630 133,481 125,000 14,752 148,233 Capital 34,627-33,495 40,000 32,888 (5,000) 35,000 TOTAL 170,667 128,207 153,124 173,481 157,888 9,752 183,233 Net Revenues over Expenditures (1,848) (17,998) 22 (7,997) 18,146 4,997 (3,000) Auditor Adjustment - 21,483 - - - - - Taxi Fund Reserve Balanace (3,484) 0 22 (7,975) 18,168 15,168 Ratio - Fund Balance:Expenditures -2% 0% 0% -5% -5% 0%
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 66 131 1,197 50 2,500 2,450 2,500 Intergovernmental Revenue 2,933 2,294 1,739 2,000 134,797 (1,203) 797 TID 3 Contribution 800,000 - - - - - - TOTAL 1,402,992 482,498 502,462 495,295 620,542 5,983 501,278 Debt Service 181,518 217,607 220,190 180,618 180,618 (4,513) 176,105 Capital Improvement 629,548 13,797 182,355 300,000 390,000 (300,000) - Contractual Service 2,513 3,123 3,080 2,500 2,650 150 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 - - - - - 341,460 Net Revenues over Expenditures 589,414 247,970 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) 94,322 224,830 237,008 272,104 (88,293) TERM (2022) ENDING BALANCE Next Year's Receivable 440,277 481,827 463,245 463,245 463,245 477,981 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 1,163,312 987,207 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 1,024,483 729,606 459,156 494,252-261,854
TID 3 FUND Taxes $ 692,872 $ 651,493 $ 603,927 642,916 $ 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 82,201 189,261 439,572 260,000 356,000 (254,000) 6,000 Miscellaneous 2,500,000-1,894 1,514,545 2,685,000 (1,514,545) - Other Income - - - - - - - TOTAL 3,338,163 897,201 1,071,188 2,429,461 3,697,166 (1,746,844) 682,617 Debt Service 275,207 294,654 303,950 2,849,320 3,091,062 (2,212,720) 636,599 Capital Improvement 237,337 1,648,886 4,118 600,000 550,000 (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) 355,058 398,926 Due to Other Funds - 469,189 - - - - Cash Equivalents 589,700 9,889 301,104 (721,355) 355,058 398,926 TERM (2022) ENDING BALANCE Next Year's Recievable 651,493 603,927 642,916 642,916 642,916 663,367 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) 1,071,351-815,261