20180514_TBpacket.pdf - Town Of Greenville, WI

Page 1 of 2 Town Board

Agenda posted at Greenville Town Hall, Greenville Post Office, Town Website (www.townofgreenville.com) and emailed to Rachel Rausch. This is a public meeting. As such, a quorum of the Plan Commission, Park Commission, Board of Appeals, or Greenville Facility Committee may be in attendance. However, the only business to be conducted is for the Town Board.

TOWN OF GREENVILLE TOWN BOARD

AMENDED MEETING AGENDA DATE: Monday, May 14, 2018 TIME: 6:00 pm LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942 Agenda

1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. ROLL CALL, VERIFY PUBLIC NOTICE & APPROVAL OF AGENDA

4. PRESENTATIONS & PUBLIC COMMENT FORUM a. Presentation of 2017 Audited Financial Statements, Virginia Hinz, CPA; Schenck SC.

b. Public Comment Forum:

Members of the public are welcome to address the Town Board. Individuals wishing to speak on an item (whether on the agenda or not) must sign in prior to the start of the meeting and may speak during the Public Comment Forum segment of the meeting. This segment is placed early in the agenda so the public may make their comments prior to any discussion or action by the Town Board. Individual comments are limited to no more than three minutes each. The Public Input section is limited to a total of 15 minutes. The Town Board may suspend this rule if deemed necessary. Once the public input segment ends there will be no additional discussion from the audience. Note regarding non-agenda Town related matters: Pursuant to WI Statutes 19.83(2) and 19.84(2), the public may present matters; however, they cannot be discussed or acted upon until specific notice of the subject matter of the proposed action can be given.

5. CONSENT AGENDA

(Items on the Consent Agenda are routine in nature and require one motion to approve all items listed. Prior to voting on the Consent Agenda, items on the Consent Agenda may be removed at the request of any Supervisor and addressed immediately following the motion to approve the other items on the Consent Agenda.) a. Approval of Meeting Minutes:

i. Town Board Meeting Minutes, April 9, 2018 ii. Town Board Meeting Minutes, April 23, 2018

iii. Town Board Meeting Minutes, May 2, 2018 b. Approval of May Town Vouchers. c. Acceptance of Staff Reports:

i. Sheriff Department Liaison Officer ii. Fire Department/First Responders

iii. Parks and Recreation/Urban Forestry iv. Constable Report v. Public Works

vi. Community and Economic Development vii. Town Administrator

d. Acceptance of Committee Reports: i. Park Commission

ii. Facilities Committee e. Operator’s Licenses f. Acceptance of Land Stewardship Committee Strategic Plan

http://www.townofgreenville.com/


Agenda posted at Greenville Town Hall, Greenville Post Office, Town Website (www.townofgreenville.com) and emailed to Rachel Rausch. This is a public meeting. As such, a quorum of the Plan Commission, Park Commission, Board of Appeals, or Greenville Facility Committee may be in attendance. However, the only business to be conducted is for the Town Board.

6. ITEMS REMOVED FROM CONSENT AGENDA(as necessary)

7. NEW BUSINESS a. Planning Commission Recommendations:

i. Consider/Discuss/Act on Resolution #09-18 Establishing Public Participation Plan Procedures for the Town of Greenville 2040 Comprehensive Plan Update. Recommend approval.

ii. Public Hearing and Consider/Discuss/Act on Ordinance #1-18 Amending the Town of Greenville Year 2030 Comprehensive Plan. Recommend approval.

iii. Consider/Discuss/Act on Certified Survey Map application for United Cooperative, N1878 Municipal Dr., parcels 110038600, 110038700, 110038800 and 110038601. Recommend approval.

iv. Consider/Discuss/Act on Rezoning application for United Cooperative, N1878 Municipal Dr., parcels 110038600, 110038700, 110038800 and 110038601. Recommend approval.

v. Consider/Discuss/Act on Rezoning application for All World Ford, Greenville Dr., parcel 110019701. Recommend approval.

b. Park Commission Recommendations: i. Discussion/Possible Action: Indoor Soccer Practice Facility on Sports Complex

Property. ii. Discussion/Possible Action: Approve the RFP for Sports Complex Master Planning

Services. iii. Discussion/Possible Action: Approve the Volunteer Project Agreement between the

Town of Greenville, Greenville Civic Club and Tyler Ernst. c. Discussion/Possible Action: Ordinance Creating Article III Alternative Claims Procedure of

Chapter 18 (Finance and Taxation) of the Code of the Town of Greenville. d. Discussion/Possible Action: Approval of 2018 Agreement for Enhanced Law Enforcement

Services. e. Discussion/Possible Action: Updated Intergovernmental Agreement for Engineering Design,

Right-of-way and Construction of CTH “CA”.

8. ANNOUNCEMENTS

9. ADJOURNMENT OF MEETING Dated/Posted: May 11, 2018 Wendy Helgeson, Town Clerk

http://www.townofgreenville.com/

2017 Fiscal Year Audit Presentation Page 1 of 1

MEETING: Town Board AGENDA ITEM #: __________

DATE: May 14, 2018 ACTION TYPE: Approval/Denial

“Town of Greenville”

AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Joel Gregozeski, Town Administrator Date: May 4, 2018 RE: 2017 Fiscal Year Audit Presentation

ACTION TYPE: This item is a presentation of information.

BACKGROUND & SUMMARY: An audit of the Town’s 2017 fiscal year has been completed by our independent auditors, Schenck SC. A representative from Schenck will be at our meeting to review the completed audit.

2017 was a sound fiscal year for the Town once again. The auditor will provide a few recommendations for the Board to consider and understand. Some recommendations identified during the course of the audit have already been implemented. I encourage the Board to ask questions so that you have a good understanding of the audit and the Town’s financial position.

POLICY/PLAN REFERENCE(S): 1. Wis. Stats §60.41 – Annual Financial Statement

2. Wis. Stats §60.43 – Financial Audits.

JDG

### Attachments:

1. December 31, 2017 – Management Communications (Town, SD #1 & SD #2)2. December 31, 2017 – Annual Financial Reports (Town, SD #1 & SD #2)

TB - 4a

Town of Greenville Outagamie County, Wisconsin

MANAGEMENT COMMUNICATIONS

December 31, 2017

Schenck ADVISORY I TAX I ASSURANCE


DECEMBER 31, 2017

Table of Contents

COMMUNICATION TO THE TOWN BOARD

SUMMARY FINANCIAL INFORMATION

General fund balances

Tax incremental district no. 1

APPENDIX

Management representation letter

5

6

Schenck ADVISORY TAX ASSURANCE

To the Town Board

Town of Greenville

Outagamie County, Wisconsin

We have audited the f inancia l statements of the governmental activities, each major Fund, and the aggregate remaining Fund information of the Town of Greenville, Outagamie County, Wisconsin (the "Town") For the year ended

December 31, 2017. The Town's financial statements, including our report thereon dated April 30, 2018, are presented in a separate audit report document. Professional standards require that we provide you with the Following in formation related to our audit.

OUR RESPONSIBILITIES UNDER U.S. GENERALLY ACCEPTED AUDITING STANDARDS AND GOVERNMENT AUDITING

STANDARDS

As stated in our engagement letter, our responsibility, as described by professiona l standards, is to express opinions

about whether the Financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you

or management of your responsibilities.

In planning and performing our audit, we considered the Town's internal control over financial reporting in order to

determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to

provide assurance on the internal control over financial reporting .

As part of obtaining reasonable assurance about whether the Town's financial statements are free of material

misstatement, we performed tests of its compliance with certain provisions of laws, regulations, con tracts, and grants.

However, providing an opinion on compliance with those provisions is not an objective of our audit.

PLANNED SCOPE AND TIMING OF THE AUDIT

We performed the audit according to the planned scope and t iming previously communicated to you in our

correspondence about planning matters.

SIGNIFICANT AUDIT FINDINGS

Consideration of Internal Control

FINANCIAL STATEMENTS

In planning and performing our audit of the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town as of and For the year ended December 31, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered the Town's interna l control over f inancial reporting (internal control) as a basis for designing audit procedures tha t are appropriate in t he circumstances for the purpose of expressing our opinions on the Financial statements, but not For the purpose of

expressing an opinion on the effectiveness of the Town's internal control. Accord ingly, we do not express an opinion on

the effectiveness of the Town's internal control. Our report on internal control over Financial reporting and on compliance and other matters is presented on pages 37 - 38 of the annual report.

schencksc.com Schenck SC

1

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a certain deficiency in internal control that we consider to be a material weakness and other deficiencies that we consider to be significant deficiencies.

A deficiency in internal control exist when the design or operation of a control does not allow management or

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency or a combination of deficiencies in internal control,

such that there is a reasonable possibility that a material misstatement of the Town's financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in internal control to be a material weakness:

Finding 2017-001 Segregation of Duties

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control, that is less severe than a

material weakness, yet important enough to merit attention by those charged with governance. We consider the following deficiencies in the Town's internal control to be significant deficiencies:

Finding 2017-002

Finding 2017-003

Preparation of Annual Financial Report

Adjustments to the Town's Financial Records

These findings are described in detail in the schedule of findings and responses on pages 39 - 41 of the annual report.

The Town's written response to the significant deficiencies and material weakness identified in our audit has not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. To the best of our knowledge, all significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on

management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates included in the financial statements were:

llJl> Management's estimate of the depreciable life of the capital assets is based upon analysis of the expected useful life of the capital assets. We evaluated the key factors and assumptions and the consistency in these factors and assumptions used to develop the depreciable life in determining that it is reasonable in relation to the financial

statements taken as a whole.

llJl> Management's estimate of the net pension liability (asset) and related deferred outflows/inflows of resources is based on information received from the Wisconsin Retirement System. We evaluated the key factors and assumptions used to develop the net pension liability (asset) and related deferred outflows/inflows of resources in determining that they are reasonable in relation to the financial statements taken as a whole.

llJl> Management's estimate of the fair value of the investments is based on ending market values as of December 31, 2017 as reported by the investment manager. We evaluated the key factors and assumptions used in valuing the investments in determining that they are reasonable in relation to the financial statements taken as a whole.

2

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other

than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Copies of the audit adjustments are available from management. The following material misstatements detected as a result of the audit procedures were corrected by management:

111- Adjusted $185,675 of general fund expenditures recorded in equity accounts.

111- Recorded $146, 124 of general fund accounts payable.

111- Recorded $91,929 of debt service fund special assessments.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter,

whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. No such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated April 30, 2018. The management representation letter follows this communication.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters,

similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the Town's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town's auditors. However, these discussions occurred in the

normal course of our professional relationship and, to the best of our knowledge, our responses were not a condition

to our retention.

Other Matters

We applied certain limited procedures to the schedules relating to pensions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance

on the RSI.

3

We were engaged to report on the supplementary information, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use

This information is intended solely for the information and use of the Town Board, and management of the Town of Greenville and is not intended to be, and should not be, used by anyone other than these specified parties.

Sincerely,

Certified Public Accountants

Green Bay, Wisconsin April 30, 2018

4

Summary Financial Information

GOVERNMENTAL FUND BALANCES

Presented below is a summary of the Town's governmental Fund balances on December 31, 2017 and 2016. This

information is provided For assessing financial results for 2017 and For indicating financial resources available at the

start of the 2018 budget year.

12/31/17 12/31/16 General Fund

Nonspendable for Delinquent personal property taxes $ 8,063 $ 4,419 Prepaid items 18,536

Restricted for Street trees 52,709

Assigned for Fire department expenditures 10,736 10,736 Urban forestry 47,295 Tree planting 22,061 Surf acing and sealing 85,861 Public works equipment 45,415 52,902 Town hall improvements 14,225 14,225 Town hall refrigerator 783 783 Snow plowing 128,632 128,632

Unassigned 1,105,016 1,362,650 Total General Fund Balance 1,384,115 1,729,564

Debt Service Fund Restricted for debt service 134,753

Special Revenue Funds Committed for

Building inspection expenditures 114,424 119,700 Park expenditures 27 22

Total Special Revenue Funds 114,451 119,722

Capital Projects Funds Restricted for

Capital expenditures 994, 161 Unassigned

T iF District No. 1 (56,765) (1,651) Total Capital Projects Funds 937,396 (1,651)

Total Governmental Fund Balances $ 2,570,715 $ 1,847,635

The unassigned general Fund balance of $1, 105,016 represents the amount available for cash Flow and contingency. It

is generally recommended that municipalities maintain a minimum unassigned general fund balance of between 20%

and 30% of the annual operating budget. The Town's unassigned Fund balance at December 31, 2017 represents 35%

of the 2017 general Fund operating budget. The Town is in stable financial condition.

5

TAX INCREMENTAL FINANCING DISTRICT NO. 1

Detail of the Town's Tax Incremental Financing District No. 1, including a schedule of net unreimbursed costs is as

follows:

Creation Date: December 12, 2016

Last Date to Incur Project Costs: December 12, 2032

Final Dissolution Date: December 12, 2037

Project Expenditures Administration Streets Stormwater Total Project Expenditures

Net Unreimbursed Costs at December 31, 2017

$

$

current Year

37,000 1,491

16,623 55, 114

(SS, 114)

6

From creation through 12/31/2016

$ 1,651

1,651

$ (1,651)

$

cumulative Total

38,651 1,491

16,623 56,765

$ (56,765)

APPENDIX

April 30, 2018

Schenck SC 2200 Riverside Drive

P.O. Box 23819 Green Bay, WI 54305-3819

Town of Greenville

W6860 Parkview Drive GreenvHle WI 54942

920-757-5151

This representation letter is provided in connection with your aud it of the financial statements of the Town of Greenville, Outagamie County, Wisconsin, the Town of Greenville Sanitary District No. 1, and the Town of Greenville

Sanitary District No. 2, (the "Town"), which comprise the respective financial position of the governmenta l activities, the business-type activi t ies, each major fund, and the aggregate remaining fund information as of December 31, 2017, and

the respective changes in the financial position and where applicable, cash flows for the year then ended, and the related notes to the financial statements for the purpose of expressing opin ions as to whether the financial statements

are presented fairly, in all material respects, in accordance wi th accoun ting principles generally accepted in th e United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. lterns are considered material, regardless of size, if they invo lve an omission or missta tement of accounting information that , in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or inf luenced by the omission or misstatement. An omission or misstatemen t that is monetari ly small

in amount could be considered material as a result of qualitative factors.

We confirm, to the best of our knowledge and be!ief, as of April 30, 2018, the following representations made to you

during your audit.


1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated December 1, 2017, including our responsibility for the preparation and fair presentation of the financia l statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance wi th the

applicable criteria.

2. The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government required by generally accepted accounting principles to be included in the financial reporting entity.

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement , whether

due to fraud or error.

4. We acknowledge our responsibility for the design, implementation, and maintenance of interna l control to prevent

and detect f raud.

Schenck SC April 30, 2018 Page 2

5. Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

6. In regards to accounting estimates:

,. The measurement processes used by management in determining accounting estimates is appropriate and consistent.

,. The assumptions appropriately reflect management's intent and ability to carry out specific courses of action.

,. The disclosures related to accounting estimates are complete and appropriate.

,. No subsequent event has occurred that would require adjustment to the accounting estimates or disclosures included in the financial statements.

7. Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP.

8. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements.

9. We are in agreement with the adjusting journal entries you have proposed, and they have been posted to the

Town's accounts.

10. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and

disclosed in accordance with U.S. GAAP.

11. Guarantees, whether written or oral, under which the Town is contingently liable, if any, have been properly recorded or disclosed.

INFORMATION PROVIDED

12. We have provided you with:

a. Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters.

b. Additional information that you have requested from us for the purpose of the audit.

c. Unrestricted access to persons within the Town from whom you determined it necessary to obtain audit evidence.

d. Minutes of meetings of the Town Board or summaries of actions of recent meetings for which minutes have not yet been prepared.

13. All material transactions have been recorded in the accounting records and are reflected in the financial statements.

14. We made an assessment of the risk that the financial statements may be materially misstated as a result of fraud. We have disclosed the results of our assessment as follows:

a. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

i. Management,

ii. Employees who have significant roles in internal control, or

iii. Others where the fraud could have a material effect on the financial statements.

b. We have no knowledge of any allegations of fraud or suspected fraud affecting the Town's financial statements communicated by employees, former employees, regulators, or others.


15. We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.

16. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.

17. We have disclosed to you the identity of the Town's related parties and all the related party relationships and transactions of which we are aware.

GOVERNMENT- SPECIFIC

18. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.

19. We have a process to track the status of audit findings and recommendations.

20. We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

21. We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report.

22. The Town has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, deferred inflows/outflows of resources, or equity.

23. We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual provisions for reporting specific activities in separate funds.

24. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the

attention of those charged with governance.

25. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of

noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

26. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other Financial data significant to the audit objectives.

27. There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.

Schenck SC April 30, 2018 Page4

28. As part of your audit, you assisted with preparation of routine adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service

Commission annual report. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably

within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed,

approved, and accepted responsibility for those adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service Commission annual report.

29. In regard to the adjusting and correcting entries, capital asset depreciation schedules, preparation of the financial

statements, including the state financial report and the Public Service Commission report services performed by you, we have~

a. Assumed all management responsibilities.

b. Designated an individual (within senior management) with suitable skill, knowledge, or experience to oversee the services.

c. Evaluated the adequacy and results of the services performed.

d. Accepted responsibility for the results of the services.

30. The Town has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has

any asset been pledged as collateral.

31. The Town has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

32. We have followed all applicable laws and regulations in adopting, approving, and amending budgets.

33. The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations.

34. The financial statements properly classify all funds and activities, in accordance with GASS Statement No. 34.

35. All funds that meet the quantitative criteria in GASS Statement Nos. 34 and 37 For presentation as major are

identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.

36. Components of net position (net investment in capital assets, restricted, and unrestricted) and components of fund balance (nonspendable, restricted, committed, assigned and unassigned) are properly classified and, if applicable,

approved.

37. Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis.

38. Revenues are appropriately classified in the statement of activities within program revenues and general revenues.

39. lnterfund, internal, and intra-entity activity and balances have been appropriately classified and reported.

40. Deposits and investment securities and derivative transactions are properly classified as to risk and are properly

disclosed.

41. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable,

depreciated.

Schenck SC April 30, 2018 Pages

42. Joint ventures, jointly governed organizations, and other related organizations have been properly disclosed in the financial statements.

43. We have appropriately disclosed the Town's policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy.

44. We are following GASS Statement No. 54, paragraph 18, to determine the fund balance classifications for financial reporting purposes.

45. We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.

46. We acknowledge our responsibility for presenting the nonmajor Fund combining statements, individual fund statements, and supporting schedules, {the supplementary information) in accordance with accounting principles generally accepted in the United States of America, and we believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. The methods of measurement and presentation of the supplementary information have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information.

47. We agree with the findings of specialists in evaluating the pension benefits and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the Financial statements and

underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialist.

48. The fact that the amount of "uncollateralized" deposits or "uninsured, unregistered securities held by the counterparty, or by its trust department or agent but not in the Town's name" during the period significantly

exceeded the amounts in those categories as of the balance sheet was properly disclosed in the financial statements.

49. Arrangements with financial institutions involving repurchase, reverse repurchase, or securities lending

agreements, compensating balances, or other arrangements involving restrictions on cash balances and line-ofcredit or similar arrangements, have been properly recorded or disclosed in the financial statements.

50. The methods and significant assumptions used to determine fair values of financial instruments are as follows: Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. The methods and significant assumptions used result in a measure of fair value appropriate for financial statement measurement and disclosure purposes.

51. Receivables recorded in the financial statements represent valid claims against debtors for transactions arising on or before the balance sheet date and have been reduced to their estimated net realizable value.

52. Capital assets, including intangible assets, have been evaluated for impairment as a result of significant and

unexpected decline in service utility.

53. We believe that the actuarial assumptions and methods used to measure pension liabilities and costs for financial accounting purposes are appropriate in the circumstances.


54. We do not plan to make frequent amendments to our pension benefit plans.

SS. We have evaluated and classified any subsequent events as recognized or nonrecognized through the date of this letter. No events, including instances of noncompliance, have occurred subsequent to the balance sheet date and though the date of this letter that would require adjustment to or disdose in the aforementioned financial statements or in the schedule of findings and questioned costs.

Signed:~ Lisa Beyer. T~


ANNUAL FINANCIAL REPORT

December 31, 2017

Schenck


DECEMBER 31, 2017

Table of Contents

INDEPENDENT AUDITORS' REPORT

BASIC FINANCIAL STATEMENTS

Government-wide Financial Statements

Statement of Net Position

Statement of Activities

Fund Financial Statements

4

5

Balance Sheet - Governmental Funds 7

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 1 O

Statement of Revenues, Expenditures and Changes in Fund Balance -

Budget and Actual - General Fund 13

Notes to Basic Financial Statements 14

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Proportionate Share of Net Pension Liability (Asset) - Wisconsin Retirement System 31

Schedule of Contributions - Wisconsin Retirement System 31

Notes to Required Supplementary Information 31

SUPPLEMENTARY INFORMATION

General Fund

Detailed Comparison of Budgeted and Actual Revenues

Detailed Comparison of Budgeted and Actual Expenditures

Combining Balance Sheet - Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balances -Nonmajor Governmental Funds

ADDITIONAL INDEPENDENT AUDITORS' REPORT FOR BASIC FINANCIAL STATEMENTS

Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with

32

33

35

36

Government Auditing Standards 37

Schedule of Findings and Responses 39

Schenck ADVISORY TAX 1 ASSURANCE

Independent auditors' report

To the Town Board Town of Greenville

Outagamie County, Wisconsin

REPORT ON THE FI NANCIAL STATEMENTS

We have audited the accompanying financial statements of the governmental activities, each major fund, and the

aggregate remain ing fund information of the Town of Greenville, Outagamie County, Wisconsin (the "Town") as of and for the year ended December 31, 2017, and the related notes to the financial statements, which collectively comprise the Town's basic financia l statements as listed in the table of contents.

MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

Management is responsible for the preparation and fair presentation of these financial statements in accordance with

accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

AUDITORS' RESPONSIBILITY

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in

accordance with auditing standards generally accepted in t he United States of America and the standards applicable to

financial audits contained in Government Auditing Standards, issued by the Comptroller General o f the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fina ncial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of

material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, t he auditors consider internal control relevant to the Town's preparation and fair presentation of the financial statements

in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we express no such opinion. An audit also

includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our aud it opinions.

OPINIONS

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information o f the Town as of December 31 , 2017, and the respective changes in f inancial position thereof and the budgetary comparison for the

General Fund for the year then ended in accordance with accounting principles generally accepted in the United States

of America .

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OTHER MATTERS Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the schedules relating to pensions on page 31 be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information

in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with

management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted the management's discussion and analysis that accounting principles generally accepted in

the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The financial information listed in the table of contents as supplementary information is presented for purposes of additional analysis and is not a required part of the basic financial statements.

The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been

subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other

additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects in relation to the basic financial statements as a whole.

REPORT ON SUMMARIZED FINANCIAL INFORMATION

We have previously audited the Town's 2016 financial statements, and our report dated July 31, 2017, expressed unmodified opinions on those respective financial statements of the governmental activities, each major fund and the aggregate remaining fund information. In our opinion, the summarized comparative information presented herein as of

and for the year ended December 31, 2016, is consistent, in all material respects, with the audited financial statements from which it has been derived.

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OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated April 30, 2018, on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance.



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Town of Greenville Outagamie County, Wisconsin STATEMENT OF NET POSITION DECEMBER 31, 2017 WITH COMPARATIVE AMOUNTS AS OF DECEMBER 31, 2016

Governmental Activities 2017 2016

ASSETS Cash and investments $ 11,905,299 $ 12,370,973 Receivables

Taxes and special charges 12,869,971 12,271,894 Delinquent taxes 8,063 4,419 Accounts 18,747 33,680 Special assessments 91,929

Due from other governments 122,486 149,406 Prepaid items 18,536 Restricted assets

Cash and investments 1,232,665 Capital assets, nondepreciable 1,332,587 1,255,043 Capital assets, depreciable 711061649 614231646

Total assets 3417061932 3215091061

DEFERRED OUTFLOWS OF RESOURCES Pension related amounts 3821218 5251575

LIABILITIES Accounts payable 222,155 152,769 Due to other governments 19,765,962 19,607,293 Accrued interest payable 15,274 22,715 Special deposits 42,825 22,801 Long-term obligations

Due within one year 750,433 627,517 Due in more than one year 3,177,304 2,320,752 Net pension liability 48110 931696

Total liabilities 2410221063 2218471543

DEFERRED INFLOWS OF RESOURCES Property taxes levied for subsequent year 3,451,624 3,050,468 Pension related amounts 1641752 2091586

Total deferred inflows of resources 316161376 312601054

NET POSITION Net investment in capital assets 5,628,146 4,911,738 Restricted 187,462 Unrestricted 116351103 210151301

Total net position $ 7 4SQ Zl l $ 2 2ZZ Q32

The notes to the basic financial statements are an integral part of this statement.

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Town of Greenville Outagamie County, Wisconsin STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016

Functions/Programs

GOVERNMENTAL ACTIVITIES General government Public safety Public works Culture and recreation Conservation and development Interest and fiscal charges

Total governmental activities

Program Revenues

Expenses

$ 819,875 838,138

2, 131,602 494,305 167,878 1241363

s 4,576,161

General revenues Taxes

Property taxes Other taxes

Charges for services

$ 196,380 193,087 528,228

80,199 12,660

s 1 010,554

Operating Grants and

contributions

$ 52,971

230,615 2,977

17,500

s 304 063

Federal and state grants and other contributions not restricted to specific functions

Interest and investment earnings Miscellaneous Gain on sale of asset

Total general revenues

Change in net position

Net position - January 1

Net position- December 31


5

capital Grants and

contributions

$

1,154,076

s 1,154,076

$

s

Net(Expense)Revenue and Changes in Net Position

Govern mental Activities 2017 2016

{623,495) $ (649,815) {592,080) (481,901) (218,683) (563,483) {411,129) {339,306) (137,718) 15,834 {1241363} {1301469}

{211071468} {211491140}

2,458,863 2,329,706 10,324 12,490

123,979 122,309 15,694 18,410 22,280 15,871

700

216311140 2,499,486

523,672 350,346

61927,039 6,5761693

7,4501711 s 6,927,039

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Town of Greenville Outagamie County, Wisconsin BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION AS OF DECEMBER 31, 2016

Other capital Governmental

General Projects Debt service Funds ASSETS

Cash and investments $ 11,790,678 $ $ $ 114,621 Restricted cash and investments 52,709 1,045,203 134,753 Receivables

Taxes and special charges 12,219,876 650,095 Delinquent taxes 8,063 Accounts 18,747 Special assessments 91,929

Due from other funds 50,374 Due from other governments 122,486 Prepaid items 18.536

Total assets $ 24 281 422 s 1 045 203 s iF2 77Z s 114 621

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES

Liabilities Accounts payable $ 164,552 $ 51,042 $ $ 6,561 Due to other funds 50,374 Due to other governments 19,765,962 Special deposits 42,825 Unearned revenues 122.486

Total liabilities 20.095.825 511042 56.935

Deferred inflows of resources Property taxes levied for subsequent

year 2,801,529 650,095 Special assessments 91,929

Total deferred inflows of resources 2,801,529 742,024

Fund balances Nonspendable 26,599 Restricted 52,709 994, 161 134,753 Committed 114,451 Assigned 199,791 Unassigned 1,105,016 {56,765}

Total fund balances 1,384,115 994 161 134,753 57,686

Total liabilities, deferred inflows of resources, and fund balances s 24 281 469 s 104520J s S72 777 s 114 221


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Totals 2017 2016

$ 11,905,299 $ 12,370,973 1,232,665

12,869,971 12,271,894 8,063 4,419

18,747 33,680 91,929 50,374 1,651

122,486 149,406 18,536

s ,2 JlflQZO s Z4 632.Q,3

$ 222, 155 $ 152,769 50,374 1,651

19,765,962 19,607,293 42,825 22,801

122.486 149.406

20,203,802 19,933,920

3,451,624 3,050,468 91,929

3,543,553 3,050.468

26,599 4,419 1, 181,623

114,451 119,722 199,791 362,495

1,048,251 1,360.999

2.570,715 1,847,635

s 26 318 Q70 s Z~ B3Z QZ3

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Town of Greenville Outagamie County, Wisconsin BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION AS OF DECEMBER 31, 2016

2017 2016 RECONCILIATION TO THE STATEMENT OF NET POSITION

Total fund balances as shown on previous page $ 2,570,715 $ 1,847,635

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not current financial resources and therefore are not reported in the funds. 8,439,236 7,678,689

Other long-term assets are not available to pay current period expenditures and therefore are deferred in the funds. 91,929

Some deferred outflows and inflows of resources reflect changes in long-term liabilities and are not reported in the funds.

Deferred outflows related to pensions 382,218 525,575 Deferred inflows related to pensions (164,752) {209,586)

Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds.

Bonds and notes payable {3,837,485) {2,916,357) Sanitary District portion of bonds and notes payable 122,486 149,406 Premium on debt (90,252) (31,912) Net pension liability (48,110) {93,696) Accrued interest on long-term obligations {151274) {221715)

Net position of governmental activities as reported on the Statement of Net Position {see page 4) $ 7 450 711 s 6 927 039


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Town of Greenville Outagamie County, Wisconsin STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016

Other Capital Governmental

General Projects Debt service Funds

REVENUES Taxes $ 2,056,115 $ $ 423,787 $ Special assessments 3,783 339,133 Intergovernmental 407,565 Regulation and compliance 119,451 181,006 Public charges for services 567,874 Miscellaneous 223,191 29,605 13

Total revenues 3,377,979 792,525 181,019

EXPENDITURES Current

General government 725,655 Public safety 508,485 186,290 Public works 1,722,167 205,265 Culture and recreation 455,088 Conservation and development 79,311 55,114

Debt service Principal 623,872 Interest and fiscal charges 51,755 86,379

Capital outlay 15,328 520,719

Total expenditures 3,506,034 777,739 710,251 241,404

Excess of revenues over (under) expenditures (128,055) (777,739) 82,274 (60,385)

OTHER FINANCING SOURCES (USES) Long-term debt issued 1,492,521 52,479 Premium on debt issued 61,985 Transfers in 217,394 Transfers out (217,394)

Total other financing sources (uses) (217,394) 1,771,900 52,479

Net change in fund balances (345,449) 994,161 134,753 (60,385)

Fund balances - January 1 1,729,564 118,071

Fund balances- December 31 $ 1.384.115 $ 994 161 $ 134 753 $ 57.686


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Totals 2017 2016

$ 2,479,902 $ 2,342,903 342,916 165,828 407,565 497,267 300,457 290,175 567,874 570,230 252,809 264,428

413511523 41130,831

725,655 768,934 694,775 624,649

1,927,432 1,406,811 455,088 368,095 134,425 36,418

623,872 855,592 138,134 139,032 536,047 6701086

51235,428 4,869,617

(883,905) (738,786)

1,545,000 1,425,000 61,985 35,237

217,394 (217,394)

1,606,985 1,4601237

723,080 721,451

1,8471635 1,126,184

s 2.570 715 s 1.847.635

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Town of Greenville Outagamie County, Wisconsin STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016

RECONCILIATION TO THE STATEMENT OF ACTIVITIES

Net change in fund balances as shown on previous page $

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.

Amounts reported as capital outlay in governmental fund statements Items reported as capital outlay, but not capitalized Contributed capital assets Depreciation expense reported in the statement of activities

Net book value of disposals

Governmental funds do not present revenues that are not available to pay current obligations. In contrast, such revenues are reported in the statement of activities when earned.

Debt issued provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Long-term debt issued Premium on debt issued Principal repaid Sanitary District portion of bonds and notes payable

Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds:

Accrued interest on long-term debt Amortization of premiums Net pension liability Deferred outflows of resources related to pensions Deferred inflows of resources related to pensions

Change in net position of governmental activities as reported in the statement of activities (see pages 5 - 6) $


12

2017 2016

723,080 $ 721,451

536,047 579,516 (66, 148)

714,820 (344,369} (309,577)

(79,803)

91,929

(1,545,000) (1,425,000) (61,985) (35,237)

623,872 882,511 (26,920) (26,920)

7,441 (22,715) 3,645 3,325

45,586 (214,321) (143,357) 398,081

44 834 {200.768}

S23 672 s 3SQ J4fi

Town of Greenville Outagamie County, Wisconsin STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016

variance Final Budget -

Budget Positive 2016 original Final Actual (Ne~ative) Actual

REVENUES Taxes $ 2,045,076 $ 2,045,076 $ 2,056, 115 $ 11 ,039 $ 2,342,903 Special assessments 3,783 3,783 165,828 Intergovernmental 407,387 407,387 407,565 178 497,267 Regulation and compliance 108,200 108,200 119,451 11,251 112,347 Public charges for services 436,200 436,200 567,874 131,674 570,230 Miscellaneous 174 700 174 700 223,191 48 491 264,384

Total revenues 3,171 ,563 3, 171,563 3,377,979 206,416 3,952,959


General government 640,115 640,115 725,655 (85,540) 768,934 Public safety 533,741 533,741 508,485 25,256 447,714 Public works 1,480,319 1,480,319 1,722,167 (241,848) 1,433,741 Culture and recreation 442,288 442,288 455,088 (12,800) 368,095 Conservation and development 46,600 46,600 79,311 (32,711) 34,767

Debt service Principal 855,592 Interest and fiscal charges 139,032

Capital outlay 28,500 28,500 15,328 13172 643,156

Total expenditures 3,171 ,563 3,171 ,563 3,506,034 (334,471) 4,691,031

Excess of revenues under expenditures (128,055) (128,055) (738,072)

OTHER FINANCING SOURCES (USES) Long-term debt issued 1,425,000 Premium on debt issued 35,237 Transfers out (217,394) (217,394)

Total other financing sources (uses) (217,394) (217,394) 1,460,237

Net change in fund balance (345,449) (345,449) 722,165

Fund balance - January 1 1,729,564 1.729,564 1,729,564 1,007,399

Fund balance- December 31 $ 1 729 564 $ 1729564 $ 1 384 115 $ (345 449) $ 1 729 564


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Town of Greenville Outagamie County, Wisconsin NOTES TO BASIC FINANCIAL STATEMENTS DECEMBER 31, 2017

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The basic financial statements of the Town of Greenville, Outagamie County, Wisconsin (the ''Town"), have been

prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied

to government units. The Governmental Accounting Standards Board {GASS) is the accepted standard-setting body for

establishing governmental accounting and financial reporting principles. The significant accounting principles and

policies utilized by the Town are described below:

A. REPORTING ENTITY

The Town is a municipal corporation governed by an elected five member board. In accordance with GAAP, the basic

financial statements are required to include the Town and any separate component units that have a significant

operational or financial relationship with the Town. The Town has not identified any component units that are required

to be included in the basic financial statements in accordance with standards established in GASB Statement No. 61.

B. RELATED ORGANIZATIONS The Town Board is responsible for appointing the members of the boards of other organizations, but the Town's

accountability for these organizations does not extend beyond making the appointments. Therefore, these

organizations are not included in the Town's reporting entity. The Town Board appoints some or all of the members of

the following related organizations:

Town of Greenville Sanitary District No. 1


C. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS The government-wide financial statements (i.e., the statement of net position and the statement of activities) report

information on all of the non fiduciary activities of the Town. For the most part, the effect of interfund activity has been

removed from these statements. Governmental activities, which are primarily supported by taxes and intergovernmental

revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for

services. The Town has no business-type activities.

The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by

program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or

privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the

operational or capital requirements of a particular function. Taxes and other items not properly included among

program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds. Governmental funds include general, special

revenue, debt service, and capital projects funds. The Town has no proprietary funds. The major individual

governmental funds are reported as separate columns in the fund financial statements.

The Town reports the following major governmental funds:

General Fund This is the Town's primary operating fund. It accounts for all financial resources of the general government, except

those accounted for in another fund.

Debt Service Fund

This fund accounts for the resources accumulated and payments made for principal and interest on long-term general

obligation debt of governmental funds.

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Capital Projects Fund

The capital projects fund accounts for financial resources accumulated for the acquisition or construction of major capital improvements.

D. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available.

Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Town considers revenues to be available if they are

collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Revenues susceptible to accrual include intergovernmental grants, intergovernmental charges for services, public charges for services and interest. Other revenues such as licenses and permits, fines and forfeits and miscellaneous

revenues are recognized when received in cash or when measurable and available.

As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, and fees and fines, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

When both restricted and unrestricted resources are available for use, it is the Town's policy to use restricted resources first, then unrestricted resources, as they are needed.

E. ASSETS, LIABILITIES, DEFERRED OUTFLOWS/INFLOWS OF RESOURCES, AND NET POSITION OR FUND BALANCE 1. Cash and Investments

Cash and investments are combined in the financial statements. Cash deposits consist of demand and time deposits with financial institutions and are carried at cost. Investments are stated at fair value. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date.

2. Property Taxes and Special Charges/Receivable Property taxes and special charges consist of taxes on real estate and personal property and user charges assessed against Town properties. They are levied during December of the prior year and become an enforceable lien on property the following January 1. Property taxes are payable in various options depending on the type and amount. Personal property taxes and special charges are payable on or before January 31 in full. Real estate taxes are payable in full by January 31 or in two equal installments on or before January 31 and July 31. Real estate taxes not paid by January 31 are purchased by the County as part of the February tax settlement. Delinquent personal property taxes remain the collection responsibility of the Town. Special charges not paid by January 31 are held in trust by the County and remitted to the Town, including interest, when collected by the County.

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In addition to its levy, the Town also levies and collects taxes for the New London School District, Hortonville School District, Outagamie County, Fox Valley Technical College and the State of Wisconsin.

3. Accounts Receivable Accounts receivable are recorded at gross amounts with uncollectible amounts recognized under the direct writeoff method. No allowance for uncollectible accounts has been provided since it is believed that the amount of such allowance would not be material to the basic financial statements.

4. Special Assessments Assessments against property owners for public improvements are generally not subject to full settlement in the

year levied. Special assessments are placed on tax rolls on an installment basis. Revenue from special assessments recorded in governmental funds is recognized as collections are made or as current installments are placed on tax rolls. (Installments placed on the 2017 tax roll are recognized as revenue in 2018.) Special assessments are subject to collection procedures.

5. lnterfund Receivables and Payables During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as "due from other funds" and "due to other funds" in the fund financial statements.

6. Prepaid items Payments made to vendors that will benefit periods beyond the end of the current fiscal year are recorded as prepaid items and are accounted for on the consumption method.

Prepaid items of governmental funds in the fund financial statements are offset by nonspendable fund balance to indicate that they do not represent spendable available financial resources.

7. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the government-wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of $5,000 or higher and an estimated useful life in excess of five years. Such assets are recorded at historical

cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated

acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Capital assets of the Town are depreciated using the straight-line method over the following estimated useful lives:

Assets Buildings Machinery and equipment Vehicles Infrastructure

Governmental Activities

Years 25-50 10- 25 10- 25

so

16


8. Deferred Outflows/Inflows of Resources Deferred outflows of resources are a consumption of net position by the government that is applicable to a future reporting period. Deferred inflows of resources are an acquisition of net position by the government that is

applicable to a future reporting period. The recognition of those outflows and inflows as expenses or expenditures and revenues are deferred until the future periods to which the outflows and inflows are applicable.

Governmental funds may report deferred inflows of resources for unavailable revenues. The Town reports unavailable revenues for special assessments. These inflows are recognized as revenues in the government-wide

financial statements.

9. Long-term Obligations In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are

expensed as incurred.

In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received,

are reported as debt service expenditures.

1 O. Pensions For purposes of measuring the net pension liability {asset), deferred outflows of resources and deferred inflows of

resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System {WRS) and additions to/deductions from WRS' fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments {including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

11. Fund Equity Governmental Fund Financial Statements

Fund balance of governmental funds is reported in various categories based on the nature of any limitations

requiring the use of resources for specific purposes. The following classifications describe the relative strength of

the spending constraints placed on the purposes for which resources can be used:

... Nonspendable fund balance. Amounts that are not in spendable Form {such as inventory, prepaid items, or long-term receivables) or are legally or contractually required to remain intact.

... Restricted fund balance. Amounts that are constrained For specific purposes by external parties {such as granter or bondholders), through constitutional provisions, or by enabling legislation.

... Committed fund balance. Amounts that are constrained For specific purposes by action of the Town Board.

These constraints can only be removed or changed by the Town Board using the same action that was used to

create them.

... Assigned fund balance. Amounts that are constrained for specific purposes by action of Town management.

The Town Board has not authorized a specific employee to assign fund balance. Residual amounts in any

governmental fund, other than the General Fund, are also reported as assigned.

17


..,. Unassigned fund balance. Amounts that are available for any purpose. Positive unassigned amounts are only

reported in the General Fund.

The Town has not adopted a fund balance spend-down policy regarding the order in which fund balance will be utilized. When a policy does not specify the spend-down policy, GASB Statement No. 54 indicates that restricted

funds would be spent first, followed by committed funds, and then assigned funds. Unassigned funds would be

spent last.

Government-Wide Statements Equity is classified as net position and displayed in three components:

.... Net investment in capital assets. Amount of capital assets, net of accumulated depreciation, and capital

related deferred outflows of resources less outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets and any

capital related deferred inflows of resources.

.... Restricted net position. Amount of net position that is subject to restrictions that are imposed by 1) external

groups, such as creditors, granters, contributors or laws or regulations of other governments or 2) law through

constitutional provisions or enabling legislation .

..,. Unrestricted net position. Net position that is neither classified as restricted nor as net investment in capital

assets.

F. USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the

financial statements and accompanying notes. Actual results could differ from those estimates.

G. PRIOR YEAR INFORMATION Comparative amounts for the prior year have been presented in the basic financial statements to provide an understanding of changes in the Town's financial position and operations. The comparative amounts may be summarized in total and not at the level of detail required for a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the government's financial statements for the year ended December 31, 2016, from which the summarized information was derived.

H. RECLASSIFICATIONS Certain amounts in the prior year financial statements have been reclassified to conform with the presentation in the

current year financial statements with no change in previously reported net position, changes in net position, fund balance or changes in fund balance.

NOTE 2: STEWARDSHIP AND COMPLIANCE

A. BUDGETS AND BUDGETARY ACCOUNTING The Town follows these procedures in establishing the budgetary data reflected in the basic financial statements:

1. During November, Town management submits to the Town Board a proposed operating budget for the calendar year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. After submission to the governing body, public hearings are held to obtain taxpayer comments. Following the public hearings, the proposed budget, including authorized additions and deletions, is legally

enacted by Town Board action.

18


2. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the general fund. Budget is defined as the originally approved budget plus or minus approved amendments. Individual amendments throughout the year were not material in relation to the original budget. Budget appropriations not expended during the year are closed to fund balance unless authorized by the governing body to be forwarded into the succeeding year's budget.

3. During the year, formal budgetary integration is employed as a management control device for the general fund.

4. Expenditures may not exceed appropriations provided in detailed budget accounts maintained for each activity or department of the Town. Amendments to the budget during the year require initial approval by management and are subsequently authorized by the Town Board.

5. Encumbrance accounting is not used by the Town to record commitments related to unperformed contracts for goods or services.

The Town did not have any material violation of legal or contractual provisions for the fiscal year ended December 31, 2017.

B. DEFICIT FUND EQUITY

The following fund had a deficit fund balance as of December 31, 2017:

Funds T IF District No. 1

Deficit Fund Balance

$ 56,765

The Town anticipates future tax increments will finance the deficit of TIF District No. 1.

C. PROPERTY TAX LEVY LIMIT

Wisconsin state statutes provide for a limit on the property tax levies for all Wisconsin cities, villages, towns and counties. For the 2017 and 2018 budget years, Wisconsin Statutes limit the increase in the maximum allowable tax levy to the change in the Town's January 1 equalized value as a result of net new construction. The actual limit for the Town for the 2017 budget was 2.78%. The actual limit for the Town for the 2018 budget was 2.06%. Debt service for debt authorized after July 1, 2005 is exempt from the levy limit. In addition, Wisconsin statutes allow the limit to be adjusted

for the increase in debt service authorized prior to July 1, 2005 and in certain other situations.

NOTE 3: DETAILED NOTES ON ALL FUNDS

A. CASH AND INVESTMENTS

The Town maintains various cash and investment accounts, including pooled funds that are available for use by all funds. Each fund's portion of these accounts is displayed on the financial statements as "Cash and investments".

Invested cash consists of deposits and investments that are restricted by Wisconsin Statutes to the following:

Time deposits; repurchase agreements; securities issued by federal, state and local governmental entities; statutorily authorized commercial paper and corporate securities; and the Wisconsin local government

investment pool.

19


The carrying amount of the Town's cash and investments totaled $13,969,712 on December 31, 2017, and consisted entirely of deposits with financial institutions.

Reconciliation to the basic financial statements:

Government-wide Statement of Net Position Cash and investments Restricted cash and investments

Sanitary Districts' share of Town cash

Fair Value Measurements

$ 11,905,299 1,232,665

831,748 $ 13,969,712

The Town categorizes its fair value measurements within the fair value hierarchy established by generally accepted

accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant observable inputs; Level 3 inputs are significant unobservable inputs. The Town has the following fair value measurements as of December 31,

2017:

Fair Value Measurements Using:

Level 1 Level 2 Level 3

Investments Negotiable certificates of deposit $ $ 938,960 =$=====

Deposits and investments of the Town are subject to various risks. Presented below is a discussion of the Town's deposits and investments and the related risks.

Custodial Credit Risk

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a

government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. Wisconsin statutes require repurchase agreements to be fully collateralized by bonds or securities issued or guaranteed by the federal government or its instrumentalities. The Town does not have an additional custodial credit policy.

Deposits with financial institutions within the State of Wisconsin are insured by the Federal Deposit Insurance Corporation (FDIC) in the amount of $250,000 for the combined amount of all time and savings deposits and $250,000 for interest-bearing and noninterest-bearing demand deposits per official custodian per insured depository institution. Deposits with financial institutions located outside the State of Wisconsin are insured by the FDIC in the amount of $250,000 for the combined amount of all deposit accounts per official custodian per depository institution. Also, the State of Wisconsin has a State Guarantee Fund which provides a maximum of $400,000 per public depository above the amount provided by an agency of the U.S. Government. However, due to the relatively small size of the State Guarantee Fund in relation to the Fund's total coverage, total recovery of insured losses may not be available. This coverage has been considered in determining custodial credit risk.

As of December 31, 2017, $12,400,004 of the Town's deposits with financial institutions were in excess of federal and state depository insurance limits. No amounts were collateralized.

20


Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market

interest rates. The Town does not have a formal investment policy that limits investment maturities as a means of

managing its exposure to fair value losses arising from increasing interest rates.

Information about the sensitivity of the fair values of the Town's investments to market interest rate fluctuations is

provided by the following table that shows the distribution of the Town's investments by maturity:

Remaining Maturity (in Months) 12 Months 13 to 24 25 to 60 More Than

Investment Type Amount or Less Months Months 60 Months Negotiable certificates

of deposit $ 938,960 $ $ 630,595 $ 308,365 $

B. DUE FROM OTHER GOVERNMENTS Amounts due from the Town of Greenville Sanitary Districts are detailed below:

Portion of 2/8/12 debt issue proceeds advanced to Greenville Sanitary District No. 2 $ 122,486

C. RESTRICTED ASSETS Restricted assets on December 31, 2017 totaled $1,232,665 and consisted of cash and investments held for the

following purposes:

Funds Governmental Activities

General Fund Urban forestry grant

Street trees

Total General Fund

Capital Projects Fund Capital expenditures

Debt service fund Debt retirement

Total

Amount Purpose

$ 47,295 To account for grant funds to be used for tree planting

5,414 To account for impact fees collected to be used for ----- the purchase of street trees 52,709

1,045,203 To account for unused debt proceeds to fund future capital expenditures

134, 7 53 To account for tax levy and special assessments to be used for debt retirement

$ 1,232,665

21


D. CAPITAL ASSETS

Capital asset activity for the year ended December 31, 2017 was as follows:

Beginning Balance Increases Decreases

Governmental activities: Capital assets, nondepreciable:

Land $ 1,240,580 $ $ Construction in progress 14.463 237.193 Total capital assets, nondepreciable 112551043 237.193

Capital assets, depreciable: Buildings 2,996,941 Machinery and equipment 889,177 69,896 Vehicles 1,672,863 Infrastructure 3.867.740 1.037.279 Subtotals 9,426,721 1, 107, 175

Less accumulated depreciation for: Buildings 1,258,041 60,207 Machinery and equipment 396,414 63,976 Vehicles 803,054 77,666 Infrastructure 545.566 142.520 Subtotals 3,003,075 344.369

Total capital assets, depreciable, net 6,423,646 762.806

Governmental activities capital assets, net $ 7 678 689 $ 999.999 $

Less: Capital related debt Less: Debt premium

Net investment in capital assets

Depreciation expense was charged to functions of the Town as follows:

Governmental activities General government Public safety Public works Culture and recreation Total depreciation expense- governmental activities

22

s 14,600 78,561

192,308 58,900

$ 344,369

159.649 159,649

100,590

25,000

125,590

20,787

25,000

45.787

79.803

239 452

Ending Balance

$ 1,240,580 92.007

1,332.587

2,896,351 959,073

1,647,863 4.905.019

10,408,306

1,297,461 460,390 855,720 688.086

3,301.657

1.106.649

8,439,236

2,720,838 90252

s 5.628.146

Town of Greenville Outagamie County, Wisconsin NOTES TO BASIC FINANCIAL ST A TEMENTS DECEMBER 31, 2017

E. INTERFUND RECEIVABLE, PAYABLES, AND TRANSFERS

lnterfund receivables and payables between individual funds of the Town, as reported in the fund financial statements, as of December 31, 2017 are detailed below:

Temporary cash advances to tinance operating cash deticits

Governmental Funds General T IF District No. 1

Totals

lnterfund Receivables

lnterfund Payables

s 50,374 s 50,374

$ 50,3 74 $ 50,3 74 =====

lnterfund transfers for the year ended December 31, 2017 were as follows:

Transfer Transfer Fund In Out

General $ $ 217,394 Capital projects 217,394

$ 217,394 $ 217,394

The interfund transfer was made to transfer unused debt proceeds to start a new capital projects fund.

F. LONG-TERM OBLIGATIONS The following is a summary of changes in long-term obligations of the Town for the year ended December 31, 2017:

Beginning Ending Due Within Balance Issued Retired Balance one Year

Governmental activities: General obligation debt

Notes s 2,916,357 s 1,545,000 s 623,872 S3,837,485 s 750,433 Debt premium 31,912 61,985 3,645 90,252 Governmental activities

Long-term obligations S2,948,269 s 1,606,985 s 627,517 S3,927,737 s 750,433

Total interest paid during the year on long-term debt totaled $83,629.

General Obligation Debt General obligation debt currently outstanding is detailed as follows:

Date of Final Interest Original Balance Issue Maturity Rates Indebtedness 12/31/17

General obligation notes 1/29/09 5/1/18 2.30%-3.70% $ 775,000 $ 170,000 General obligation notes 2/8/12 2/1/20 2.00% 1,170,000 455,000 General obligation notes 5/1/12 3/15/18 3.75% 1,000,000 181,533 General obligation notes 1/18/13 1/18/23 2.70% 338,804 160,952 General obligation notes 2/2/16 4/1/25 2.00% 1,425,000 1,325,000 General obligation notes 4/6/17 4/1/27 2.25%-3.00% 1,545,000 1,545,000

Total outstanding general obligation debt $ 3,837,485

23


Annual principal and interest maturities of the outstanding general obligation debt of $3,837,485 on December 31, 2017 are detailed below:

Vear Ended Governmental Activities December 31, Principal Interest Total

2018 $ 750,433 $ 86,780 $ 837,213 2019 498,900 67,230 566,130 2020 508,900 56,560 565,460 2021 343,900 47,254 391,154 2022 345,352 39,298 384,650

2023- 2027 1,390,000 79,231 1,469,231

s 3.837.485 ~ 376.353 ~ 4.213.838

As stated in note 3.8, payment of a portion of the Town's general obligation debt is the responsibility of the Town of

Greenville Sanitary District No. 2. The total amount as of December 31, 2017 was $122,486.

For governmental activities, the other long-term liabilities are generally funded by the general fund.

Legal Margin for New Debt

The Town's legal margin for creation of additional general obligation debt on December 31, 2017 was $61,678,278 as follows:

Equalized valuation of the Town Statutory limitation percentage General obligation debt limitation, per Section 67.03 of the

Wisconsin Statutes Total outstanding general obligation debt applicable to debt limitation Less: Amounts available for financing general obligation debt

Debt service fund Net outstanding general obligation debt applicable to debt limitation Legal margin for new debt

G. PENSION PLAN 1. Plan Description

$

$ 1,307,620,200 (x) 5%

65,381,010 3,837,485

134,753 3,702,732

$ 61,678,278

The WRS is a cost-sharing, multiple-employer, defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature.

The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, and expected to work at least 1200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee's date of hire are eligible to participate in the WRS.

ETF issues a standalone Comprehensive Annual Financial Report (CAFR), which can be found at

h ttp://etf. wi .gov /publications/cafr. h tm.

For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to

be vested.

24


Employees who retire at or after age 65 (54 for protective occupation employees, 62 for elected officials and State executive participants) are entitled to receive an unreduced retirement benefit. The factors influencing the benefit

are 1) final average earnings, 2) years of creditable service, and 3) a formula factor.

Final average earnings is the average of the participant's three highest years' earnings. Creditable service is the creditable current and prior service expressed in years or decimal equivalents of partial years for which a

participant receives earnings and makes contributions as required. The formula factor is a standard percentage based on employment category.

Employees may retire at age 55 (SO for protective occupation employees) and receive reduced benefits. Employees terminating covered employment before becoming eligible for a retirement benefit may withdraw their contributions and forfeit all rights to any subsequent benefits.

The WRS also provides death and disability benefits for employees.

2. Post-Retirement Adjustments

3.

The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on

annual investment performance in accordance withs. 40.27, Wis. Stat. An increase (or decrease) in annuity

payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system's consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously

granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the "floor") set at retirement. The Core and Variable annuity adjustments granted during recent years are as

Follows:

Vear core Fund Adjustment variable Fund Adjustment 2007 3% 10%

2008 6.6 0 2009 (2.1) (42)

2010 (1.3) 22 2011 (1.2) 11 2012 (7.0) (7)

2013 (9.6) 9 2014 4.7 25 2015 2.9 2 2016 0.5 (5)

Contributions

Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for general category employees, including teachers, and Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remained of the actuarially determined contribution rate. The employer may not pay the employee

required contribution unless provided for by an existing collective bargaining agreement.

During the reporting period ending December 31, 2016, the WRS recognized $63,451 in contributions from the

Town.

25


Contribution rates for the reporting period are:

Employee Category General (including teachers) Protective with Social Security Protective without Social Security

Employee 6.6% 6.6% 6.6%

Employer 6.6% 9.4%

13.2%

4. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At December 31, 2017, the Town reported a liability of $48, 110 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2015 rolled forward

to December 31, 2016. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The Town's proportion of the net pension liability was based on the Town's share of contributions to the pension plan relative to the contributions of all participating employers. At

December 31, 2016, the Town's proportion was .00583575%, which was an increase of .00006975% from its proportion measured as of December 31, 2015.

For the year ended December 31, 2017, the Town recognized pension expense of $119,305.

At December 31, 2017, the Town reported deferred outflows of resources and deferred inflows of resources

related to pensions from the following sources:

Deferred outflows Deferred Inflows of Resources of Resources

Differences between expected and actual experience $ 18,402 $ 151 ,305 Net differences between projected and actual

earnings on pension plan investments 239,429 Changes in assumptions 50,291 Changes in proportion and differences between

employer contributions and proportionate share of contributions 13,447

Employer contributions subsequent to the measurement date 74,096

Total $ 382,218 $ 164,752

$74,096 reported as deferred outflows related to pension resulting from the Town's contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources

related to pension will be recognized in pension expense as follows:

Year Ended December 31,

2017 2018 2019 2020 2021 Total

Expense $ 59,320

59,320 40,396

(15,691) 25

$ 143.370

26


5. Actuarial Assumptions

The total pension liability in the December 31, 2016, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Valuation Date: Measurement Date of Net Pension Liability (Asset): Actuarial Cost Method: Asset Valuation Method: Long-term Expected Rate of Return: Discount Rate: Salary Increases:

Inflation Seniority /Merit

Mortality Post-retirement Adjustments*

December 31, 2015 December 31, 2016 Entry Age Fair Value 7.2% 7.2%

3.2% 0.2%-5.6% Wisconsin 2012 Mortality Table 2.1%

• No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 2. 1% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate.

Actuarial assumptions are based upon an experience study conducted in 2015 using experience from 2012 - 2014.

The total pension liability for December 31, 2016 is based upon a roll-forward of the liability calculated from the

December 31, 2015 actuarial valuation.

Long-term Expected Return on Plan Assets. The long-term expected rate of return on pension plan investments

was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are

summarized in the following table:

Destination Long-term current Asset Target Asset Expected Nominal Allocation% Allocation% Rate of Return %

Core Fund Asset Class Global Equities 50% 45% 8.3% Fixed Income 24.5% 37% 4.2% Inflation Sensitive Assets 15.5% 20% 4.3% Real Estate 8% 7% 6.5% Private Equity/Debt 8% 7% 9.4% Multi-asset 4% 4% 6.6% Total Core Fund 110% 120% 7.4%

Variable Fund Asset Class U.S. Equities 70% 70% 7.6% International Equities 30% 30% 8.5% Total Variable Fund 100% 100% 7.9%

New England Pension Consultants Long Term US CPI (Inflation) Forecast: 2.75%

Asset Allocations are managed within established ranges, target percentages may differ from actual monthly allocations

27

Long-term Expected Real

Rate of Return%

5.4% 1.4% 1.5% 3.6% 6.5% 3.7% 4.5%

4.7% 5.6% 5%


Single Discount Rate. A single discount rate of 7.20% was used to measure the total pension liability. This single discount rate was based on the expected rate of return on pension plan investments of 7.20% and a long-term bond rate of 3.78%. Because of the unique structure of WRS, the 7.20% expected rate of return implies that a dividend of approximately 2.1 % will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan members contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Town's proportionate share of the net pension liability (asset) to changes in the discount rate. The following presents the Town's proportionate share of the net pension liability (asset) calculated using the discount rate of 7.2 percent, as well as what the Town's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (6.20 percent) or 1-percentagepoint higher (8.20 percent) than the current rate:

Tow n's proportionate share of the net pension liability (asset)

1 % Decrease to Discount Rate

(6.20%)

current Discount Rate

(7.20%)

1% Increase to Discount Rate

(8.20%)

$ 632,793 $ 48,110 $ (402,139)

Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position is available in separately issued financial statements available at http://etf.wi.gov/publications/cafr.htm.

6. Payables to the Pension Plan

At December 31, 2017, the Town reported a payable of $0 for the outstanding amount of contributions to the pension plan for the year ended December 31, 2017.

H. FUND EQUITY Nonspendable Fund Balance In the fund financial statements, portions of the governmental fund balances are amounts that cannot be spent because they are either 1) not in spendable form or 2) legally or contractually required to be maintained intact. At December 31, 2017, nonspendable fund balance was as follows:

General Fund Nonspendable

Delinquent taxes Prepaid items

Total nonspendable Fund balance

28

$

$

8,063 18,536 26,599


Restricted Fund Balance

In the fund financial statements, portions of governmental fund balances are not available for appropriation or are legally restricted for use for a specific purpose. At December 31, 2017, restricted fund balance was as follows:

General Fund Restricted for

Purchase of street trees

Debt Service Fund Restricted for

Debt retirement

Capital Improvements Fund Restricted for

Capital expenditures

Total restricted fund balance

Committed Fund Balance

$ 52,709

134,753

994, 161

$ 1.181.623

In the fund financial statements, portions of government fund balances are committed by Town Board action. At December 31, 2017, General Fund balance was committed as follows:

Special Revenue Funds Committed for

Building inspection expenditures Park expenditures

Total committed fund balance

Assigned Fund Balance

$

$

114,424 27

114.451

Portions of governmental fund balances have been assigned to represent tentative management plans that are subject to change. At December 31, 2017, fund balance was assigned as follows:

General Fund Assigned for fire department expenditures Assigned for public works equipment Assigned for town hall improvements Assigned for snow plowing Assigned for town hall refrigerator

Total

Net Position

$

$

10,736 45,415 14,225

128,632 783

199.791

The Town reports restricted net position at December 31, 2017 as follows:

Governmental Activities Restricted for

Purchase of street trees Debt retirement

Total restricted net position

$

$

29

52,709 134,753 187.462


NOTE 4: OTHER INFORMATION

A. TAX INCREMENTAL FINANCING DISTRICTS The Town has established a separate capital projects fund for Tax Incremental District (TIO) No. 1 which was created by the Town in accordance with Section 66.1105 of the Wisconsin Statutes. At the time the District was created, the property tax base within the District was "frozen" and increment taxes resulting from increases to the property tax base

are used to finance District improvements, including principal and interest on long-term debt issued by the Town to finance such improvements. The Statutes allow eligible project costs to be incurred up to five years prior to the maximum termination date. The Town's District is still eligible to incur project costs. The District had $56,765 of

unreimbursed project costs at December 31, 2017. The intent of the Town is to recover the unreimbursed amounts from future TIO future increments. Unless terminated by the Town prior thereto, the TIO has a statutory termination

year of 2037.

B. RISK MANAGEMENT The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The Town completes an annual review of its insurance coverage to ensure adequate coverage.

C. CONTINGENCIES The Town is involved in an enforcement action brought by the Wisconsin Department of Natural Resources and Outagamie County for illegal dredging work performed by the Town. The Town is likely to pay forfeitures for its alleged participation in this project. The matter is not currently, or likely to be litigated. The amount of the forfeiture, if any,

cannot be determined at this time.

30


SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) WISCONSIN RETIREMENT SYSTEM LAST 10 FISCAL YEARS

Proportion of Fiscal the Net Pension

Year Ending Liability (Asset)

12/31/15 0.00491094% 12/31/16 0.0057 6600% 12/31/17 0.00583575%

SCHEDULE OF CONTRIBUTIONS WISCONSIN RETIREMENT SYSTEM LAST 10 FISCAL YEARS

contractually Fiscal Required

Year Ending contributions

12/31/15 $ 56,876 12/31/16 63,451 12/31/17 74,096

Proportionate Share of the Net Pension

Liability (Asset)

$ (120,625) 93,696 48,110

contributions in Relation to the contractually

Required contributions

$ 56,876 63,451 74,096

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

Proportionate Share of the Net Pension Liability

covered-Employee (Asset) as a Payroll Percentage of

(plan year) covered Payroll

$ 631,714 19.09% 742,674 12.62% 856,974 5.61%

contribution covered-Employee Deficiency Payroll (Excess) (fiscal year)

$ $ 742,674 856,974 939,254

There were no changes of benefit terms or assumptions for any participating employer in the WRS.

Plan Fiduciary Net Position as a Percentage of the

Total Pension Liability (Asset)

102.74% 98.20% 99.12%

contributions as a Percentage of covered-Employee

Payroll

7.66% 7.40% 7.89%

The amounts reported for each fiscal year were determined as of the calendar year-end that occurred within the prior fiscal year. The Town is required to present the last ten fiscal years of data; however accounting standards allow the presentation of as many years as are available until ten fiscal years are presented.

31

Town of Greenville Outagamie County, Wisconsin GENERAL FUND DETAILED COMPARISON OF BUDGETED AND ACTUAL REVENUES FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016


Budget Positive 2016 Original Final Actual (Negative) Actual

Taxes General property $ 2,035,076 $ 2,035,076 $ 2,035,076 $ $ 2,329,706 Forest crop taxes 438 438 449 Other taxes 1,336 Use value penalty 10,715 10,715 707 Mobile home fees 10,000 101000 9,886 (114} 10,705 Total taxes 21045,076 2,0451076 2,056,115 11,039 213421903

Special assessments 3,783 3,783 165,828

Intergovernmental State

State shared taxes 83,387 83,387 83,609 222 83,718 Fire insurance dues 48,000 48,000 52,971 4,971 48,599 Transportation 236,000 236,000 230,615 {5,385} 229,514 Exempt computer aid 40,000 40,000 34, 195 (5,805} 38,005 Forest crop 1,294 1,294 321 Urban forestry grant 11,059 Severance yield withdrawal 4,592 4,592 Trail grant 85,786 Payment in lieu of taxes 289 289 265

Total intergovernmental 4071387 4071387 4071565 178 4971267

Regulation and Compliance Liquor and operators license 7,000 7,000 7,346 346 6,545 Zoning 9,000 9,000 12,660 3,660 13,965 Dog license 10,000 10,000 7,617 (2,383) 9,918 Cable TV franchise fees 77,000 77,000 76,320 (680) 72,117 Utility service permits 4,000 4,000 7,504 3,504 7,585 Miscellaneous licenses and permits 1 200 11200 8,004 61804 2 217 Total licenses and permits 1081200 1081200 119 451 111251 112,347

Public charges for services Garbage collection 401,000 401,000 438,886 37,886 419,475 Real estate inquiries 9,000 9,000 10,460 1,460 10,770 Highway maintenance and

snow removal 1,250 Street lighting 51,952 51,952 57,701 Tree collections 17,500 17,500 51,712 Recycling 6,906 6,906 3,960 Parking violations and court fines 7,200 7,200 4,162 (3,038) 4,437 Other 191000 191000 381008 191008 201925 Total public charges for services 4361200 436,200 5671874 1311674 5701230

Miscellaneous Interest on investments 12,000 12,000 15,681 3,681 18,366 Rent of town property 82,200 82,200 82,376 176 86,211 Donations 29,048 29,048 77,341 Sale of town property 29,704 29,704 1,066 Miscellaneous 801500 801500 66,382 (141118} 81,400 Total miscellaneous 1741700 1741700 223, 191 48,491 264,384

Total revenues $ 3 171 563 $ 3 171 563 $ 3 377 979 $ 206 416 $ 3 952 959

32

Town of Greenville Outagamie County, Wisconsin GENERAL FUND DETAILED COMPARISON OF BUDGETED AND ACTUAL EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016



General Government Town board $ 45,000 $ 45,000 $ 45,007 $ (7} $ 42,334 Administrator 84,972 84,972 80,460 4,512 84,405 Clerk/Treasurer 248,306 248,306 295,831 (47,525} 362,708 Assessor 64,700 64,700 58,144 6,556 65,782 Building inspector admin. assistant 23,693 23,693 56,991 {33,298} 35,255 Receptionist 26,462 26,462 28,606 {2, 144} 29,570 Elections 39,682 39,682 33,949 5,733 36,736 Accounting/audit 7,300 7,300 9,300 {2,000} 8,850 Town hall maintenance 34,000 34,000 38,861 {4,861} 34,626 Workers compensation 25,000 25,000 31,269 {6,269} 27,602 Liability insurance 37,000 37,000 39,745 {2,745} 36,136 Other employee benefits 41000 41000 7 492 (31492) 41930 Total general government 6401115 6401115 7251655 (851540) 76Bi934

Public Safety Constable 21,400 21,400 21,455 (55) 21,869 Community officer 20,000 20,000 49,446 (29,446) 1,599 Safety building maintenance 13,000 13,000 13,271 (271) 12,877 Safety building utilities 25,030 25,030 20,720 4,310 17,830 Fire department 398,151 398,151 364,036 34,115 345,980 First responders 561160 561160 391557 161603 471559 Total public safety 5331741 533,741 508A85 25,256 447 714

Public Works Highway maintenance administration 124,001 124,001 110,612 13,389 103,130 Highway maintenance 388,329 388,329 615,052 {226,723) 323,036 Highway signs and markings 12,000 12,000 8,723 3,277 7,491 Maintenance building

shop operations 144, 190 144,190 128,800 15,390 124,631 Snow and ice removal 170,345 170,345 126,024 44,321 147,026 Vehicle and equipment maintenance 145,993 145,993 148,268 (2,275) 149,168 Street lighting 70,000 70,000 127,414 {57,414) 111,049 Storm water utility assessments 10,000 10,000 7,460 2,540 6,969 Yard waste 15,461 15,461 16,214 (753) 14,988 Recycling 150 {150) 16,643 Refuse removal 4001000 4001000 4331450 (331450) 4291610 Total public works 114801319 114801319 117221167 (2411848) 114331741

33

Town of Greenville Outagamie County, Wisconsin GENERAL FUND DETAILED COMPARISON OF BUDGETED AND ACTUAL EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016



Culture and recreation Park commission 3,000 3,000 1,658 1,342 1,168 Park maintenance 339,594 339,594 339,749 (155) 305,671 Park equipment 39,571 39,571 31,507 8,064 26,504 Recreation programs 11,542 11,542 46,921 (35,379) 10,268 Urban forestry 48.581 48.581 35.253 13.328 24.484 Total culture and recreation 442.288 442.288 455.088 c121800) 368.095

Conservation and Development Planning and development 46,600 46,600 45,164 1,436 5,116 Street trees 34147 {34.147} 29.651 Total conservation and

development 46.600 46.600 79 311 {32i711 l 34.767

Debt Service Principal 855,592 Interest 139.032 Total debt service 994.624

Capital Outlay Town hall 15,500 Fire department 211,421 Public works equipment 179,315 CB bike trail 137,389 Park outlay 281500 281500 151328 13.172 991531 Total capital outlay 281500 281500 151328 13.172 6431156

Total expenditures s J171Sfi3 s 3 171 563 s 3 SQfi QJ~ s (334 471} s 4 §91 Q31

34

Town of Greenville Outagamie County, Wisconsin COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION AS OF DECEMBER 31, 2016

Special Revenue Capital Projects Totals TIF

Inspection Parks District No. 1 2017 2016 ASSETS

Cash and investments s 1HS94 s 27 s s 11HiZl s 1]9122

LIABILITIES AND FUND BALANCES Liabilities

Accounts payable $ 170 $ $ 6,391 $ 6,561 $ Due to other funds 501374 501374 1 651

Total liabilities 170 56.765 56.935 1 651

Fund balances Committed 114,424 27 114,451 119,722 Unassigned {56.765} {56.765} {1.651}

Total fund balances 114 424 27 {56.765} 57.686 118.071

Total liabilities and fund balances s 114 52~ s 27 s s lH 621 s 119 722

35

Town of Greenville Outagamie County, Wisconsin COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENT AL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016

special Revenue capital Projects Totals TIF

Inspection Parks District No. 1 2017 2016 REVENUES

Regulation and compliance $ 181,006 $ $ $ 181,006 $ 177,828 Miscellaneous 8 5 13 44

Total revenues 181,014 5 181,019 177,872


Public safety 186,290 186,290 176,935 Conservation and development 55 114 55 114 1 651

Total expenditures 186,290 55 114 241,404 178,586

Net change in fund balances (5,276) 5 (55,114) (60,385) (714)

Fund balances - January 1 119,700 22 (1,651} 118 071 118,785

Fund balances- December 31 s 114 424 s 27 s (S2 765) s 57 2B2 s 11 a 011

36


Independent auditors' report on intern a I control over financia I reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards

To the Town Board Town of Greenville Outagamie County, Wisconsin

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate

remaining fund information of the Town of Greenville, Outagamie County, Wisconsin, (the 'Town") as of and for the year ended December 31, 2017, and the related notes to the financial statements, which collectively comprise the Town's basic f inancial statements, and have issued our report thereon dated April 30, 2018.

INTERNAL CONTROL OVER FINANCIAL REPORTING

In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for

the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of

the Town's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not

designed to ident ify all deficiencies in internal control that might be material weaknesses or significant def iciencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and responses, we identified certain deficiencies in internal control that we

consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Town's financial statements w ill not be

prevented, or detected and corrected on a t imely basis. We consider the deficiency described in the accompanying schedule of findings and responses as item 2017-001 to be a material weakness.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the

deficiencies described in the accompanying schedule of findings and responses as items 2017-002 and 2017-003 to be significant deficiencies.

schencksc.com 37

Schenck SC

COMPLIANCE AND OTHER MATTERS

As part of obtaining reasonable assurance about whether the Town's financial statements are free from material

misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial

statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

TOWN OF GREENVILLE, WISCONSIN'S RESPONSE TO FINDINGS

The Town's response to the findings identified in our audit is described in the accompanying schedule of findings and responses. The Town's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

PURPOSE OF THIS REPORT

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control and compliance. Accordingly, this communication is not suitable for any other

purpose.



38

Town of Greenville Outagamie County, Wisconsin SCHEDULE OF FINDINGS AND RESPONSES FOR THE YEAR ENDED DECEMBER 31, 2017

SECTION I. INTERNAL CONTROL OVER FINANCIAL REPORTING

FINDING NO.

2017-001

Condition:

Criteria:

Cause:

Effect:

Recommendation:

Management Response:

CONTROL DEFICIENCIES

Segregation of Duties Repeat of Finding 2016-001

The Town has a limited number of employees to essentially complete all financial and recordkeeping duties of the Town. Accordingly, this does not allow for a proper segregation of

duties for internal control purposes.

Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control

over all phases of a transaction.

The lack of segregation of duties is due to the limited number of employees and the size of the

Town's operations.

Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties.

We recommend the Town Board continue to monitor the transactions and the financial records

of the Town.

The Town of Greenville has divided the responsibilities of the Clerk/Treasurer into two separate positions. This has provided some segregation, and it is believed that the cost of hiring additional employees to further increase segregation outweighs the benefits to be received.

39


FINDING NO.

2017-002

Condition:

Criteria:

Cause:

Effect:

Recommendation:



Preparation of Annual Financial Report Repeat of Finding 2016-002

Current Town staff maintain accounting records which reflect the Town's financial transactions; however, preparing the Town's annual financial report, including note disclosures, involves the

selection and application of specific accounting principles which would require additional experience and knowledge. The Town contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. For the same reasons, the Town contracts with us to compile the Wisconsin Municipal Report Form C.

The preparation and review of the annual financial report and the Municipal Financial Report by

staff with expertise in financial reporting is an internal control intended to prevent, detect and correct a potential omission or misstatement in the financial statements or notes or other

required State Financial reports.

Town management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits.

Without our involvement, the Town may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of

America.

We recommend the Town continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the Town is necessary to obtain a complete and adequate

understanding of the Town's annual financial report and, Municipal Financial Report.

The Town Treasurer has the background necessary to work with the auditors in preparing for the

annual audit and will also be responsible for reviewing and understanding all annual financial reports.

40


FINDING NO.

2017-003

Condition:

Criteria:

Cause:

Effect:

Recommendation:



Adjustments to the Town's Financial Records

As part of our audit, we proposed adjusting journal entries that were material to the Town's financial statements.

Material adjusting journal entries proposed by the auditors are considered to be an internal control deficiency.

While Town staff maintain financial records which accurately report revenues and expenditures throughout the year, preparing year-end adjusting and closing entries requires additional expertise that would entail additional training and staff time to develop.

Year-end financial records prepared by the Town may contain material misstatements.

We recommend the Town Treasurer continue to obtain additional training in order to prepare the adjusting and closing entries. We are available to assist the individual in obtaining the understanding to prepare these entries.

The Town Treasurer is receiving the training necessary to prepare the material journal entries.

SECTION II. COMPLIANCE AND OTHER MATTERS

There are no findings related to compliance and other matters that are required to be reported under governmental auditing standards generally accepted in the United States of America for the year ended December 31, 2017.

41

Town of Greenville Sanitary District No. 1 Greenville, Wisconsin


December 31, 2017

Schenck ADVISORY TAX I ASSURANCE

Town of Greenville Sanitary District No. 1 Town of Greenville, Wisconsin DECEMBER 31, 2017

Table of Contents

COMMUNICATION TO THE COMMISSIONERS


Water utility operating results

Sewer utility operating results

APPENDIX


5

6


To the Commissioners Town of Greenville Sanitary District No. 1

Town of Greenville, Wisconsin

We have audited the financial statements of the Water Utility and Sewer Utili ty of the Town of Greenville San itary

District No. 1 (the "District") for the year ended December 31, 2017. The District's f inancial statements, including our report thereon dated April 30, 2018, are presented in a separate audit report documen t. Professional standards require that we provide you with the following information related to our audit.

OUR RESPONSIBILITIES UNDER U.S. GENERALLY ACCEPTED AUDITING STANDARDS AND GOVERNMENT AUDITING

STANDARDS

As stated in our engagement letter, our responsibility, as described by professional standards, is to express an opinion about whether the financial statements are fairly presented, in all material respects, in conformity w ith accounting

principles generally accepted in the United States of America. Our audit of the f inancia l statements does not re lieve you or management of your responsibilities.

In planning and performing our audit, we considered the District's internal con trol over f inancia l reporting in order to

determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting.

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants.

However, providing an opinion on compliance with those provisions is not an objective of our aud it.


We performed the audit according to the planned scope and timing previously commun icated to you in our correspondence about planning matters.




In planning and performing our audit of the financial statements the District as of and for the yea r ended December 31,

2017, in accordance with auditing standards generally accepted in the United States of America, we considered the District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. Our report on internal control over financial reporting and on compliance and other matters is presented on pages 19 - 20 of the annual report.

schencksc. com

Schenc< SC

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as discussed

below, we identified a certain deficiency in internal control that we consider to be a material weakness and other

deficiencies that we consider to be significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the District's financial statements will not be

prevented, or detected and corrected, on a timely basis. We consider the following deficiency in internal control to be a

material weakness:


A significant deficiency is a deficiency, or a combination of deficiencies, in internal control, that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the following deficiency in the District's internal control to be significant deficiencies:

Finding 2017-002

Finding 2017-003


Adjustments to the District's Financial Records


The District's written response to the significant deficiencies and material weakness identified in our audit has not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.


Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. To the best of our knowledge, all significant transactions have been recognized in the financial statements in the proper period.


management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive

estimates included in the financial statements were:

.,.. Management's estimate of the depreciable life of the capital assets is based upon analysis of the expected useful life of the capital assets. We evaluated the key factors and assumptions and the consistency in these factors and assumptions used to develop the depreciable life in determining that it is reasonable in relation to the financial statements taken as a whole .

.,.. Management's estimate of the net pension liability (asset) and related deferred outflows/inflows of resources is based on information received from the Wisconsin Retirement System. We evaluated the key factors and assumptions used to develop the net pension liability (asset) and related deferred outflows/inflows of resources in determining that they are reasonable in relation to the financial statements taken as a whole .

.,.. Management's estimate of the fair value of the investments is based on ending market values as of December 31, 2017 as reported by the investment managers. We evaluated the key factors and assumptions used in valuing the investments in determining that they are reasonable in relation to the financial statements taken as a whole.

2





Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Copies of the audit adjustments are available from management. The following material misstatements detected as a result of the audit procedures were corrected by management:

• Recorded $554,921 of water utility depreciation.

• Recorded $439, 185 of sewer utility depreciation.

• Adjusted $267,322 of water utility special assessments from revenue accounts to receivable accounts.

• Adjusted $220,055 water tower repainting expense out of construction in progress.

• Recorded $581,371 of water utility capital contributions.

• Recorded $398,917 of sewer utility capital contributions.


For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. No such disagreements arose during the course of our audit.




In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the District's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.


We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District's auditors. However, these discussions occurred in the normal course of our professional relationship and, to the best of our knowledge, our responses were not a condition to our retention.

Other Matters

We applied certain limited procedures to the schedules relating to pensions, which are required supplementary information (RSI) that supplements the financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

3

We were engaged to report on the supplementary information, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use

This information is intended solely for the information and use of the District Commission, and management of the Town of Greenville Sanitary District No. 1, and is not intended to be, and should not be, used by anyone other than

these specified parties.

Sincerely,



4


WATER UTILITY

A comparative summary of the Water Utility's change in net position for the years ended December 31, 2017 and 2016

appears below:

2017 2016 Operating revenues

Charges For services $ 1,086,514 $ 1,060,794 Other 95,601 91,816 Total operating revenues 1, 182, 115 1,152,610

Operating expenses Operation and maintenance 1,098,529 720,341 Depreciation 533,685 512, 127 Taxes 26,391 22,955 Total operating expenses 1,658,605 1,255,423

Opera ting loss (476,490) (102,813)

Nonoperating revenues (expenses) Interest income 10,028 8,565 Interest expense (40,603) (44,313) Total nonoperating revenues (expenses) {30,575) {35,748)

Loss before contributions (507,065) (138,561)

Capital contributions 745,621 891, 136

Change in net position $ 238,556 $ 752,575

The Water Utility had operating losses of $476,490 and $102,813 for 2017 and 2016 respectively. The Water Utility had increased operating expenses in 2017 due to spending $220,055 to repaint the water tower. The utility has adequate cash reserves to cover any operating deficits. The Water Utility should continue to monitor their water rates to determine that they are adequate to meet the needs of the Utility.

5

SEWER UTILITY

A comparative summary of the Sewer Utility's change in net position for the years ended December 31, 2017 and 2016

appears below:


Charges for services $ 1,208,612 $ 1,177,708 Other 32,731 152,201 Total operating revenues 1,241,343 1,329,909

Operating expenses Operation and maintenance 1,205,596 1, 115,467 Depreciation 460,421 427,999 Taxes 14,733 12, 121 Total operating expenses 1,680,750 1,555,587

Operating loss (439,407) (225,678)

Nonoperating revenues (expenses) Interest income 4,563 10, 107 Service availability charge 7,479 5,800 Interest expense (32, 133) (35,587) Total nonoperating revenues (expenses) (20,091) (19,680)

Loss before contributions (459,498) (245,358)

Capital contributions 536,025 401,260

Change in net position $ 76,527 $ 155,902

The Sewer Utility had operating losses of $439,407 and $225,678 for 2017 and 2016, respectively. The Sewer Utility did

not generate adequate cash flows in 2017 to cover their operating expenses and debt service requirements. The Utility

has adequate cash reserves to cover any operating deficits. The Sewer Utility should continue to monitor their sewer

rates to determine that they are adequate to meet the needs of the Utility.

6

APPENDIX

April 30, 2018

Schenck SC 2200 Riverside Drive P.O. Box 23819 Green Bay, WI 54305-3819

Town of Greenville

W6860 Parkview Drive GreenvHle WI 54942

920-757-5151

This representation letter is provided in connection with you r audit of the financial statements of the Town of Greenville, Outagamie County, Wisconsin, the Town of Greenville Sanitary District No. 1, and the Town of Greenville

Sanitary District No. 2, (the "Town") , which comprise the respective financial position of the governmental activities, the business-type activities, each maj or fund, and the aggregate remaining fund information as of December 31, 2017, and

the respective changes in the financial position and where applicable, cash flows for the year then ended, and the related notes to the financial statements for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being lim ited to matters that are material. Items are considered

material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumsta nces, makes it probable that the judgment of a reasonable person relying on the in formation would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.

We confirm, to the best of our knowledge and belief, as of April 30, 2018, the following representations made to you during your audit.


1. We have fulf illed our responsibilities, as set out in the terms of the audit engagement letter dated December 1,

2017, including our responsibility for the preparation and fa ir presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.

2. The financ ial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other f inancial in formation of the primary government required by generally accepted accounting principles to be included in the f inancial reporting entity.

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether

due to fraud or error.

4. We acknowledge our responsibility for the design, implementation, and ma intenance of internal control to prevent

and detect fraud .




..,. The measurement processes used by management in determining accounting estimates is appropriate and consistent .

..,. The assumptions appropriately reflect management's intent and ability to carry out specific courses of action .

..,. The disclosures related to accounting estimates are complete and appropriate .

..,. No subsequent event has occurred that would require adjustment to the accounting estimates or disclosures included in the financial statements.


8. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the Financial statements.

9. We are in agreement with the adjusting journal entries you have proposed, and they have been posted to the Town's accounts.

10. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP.



12. We have provided you with:



c. Unrestricted access to persons within the Town From whom you determined it necessary to obtain audit evidence.

d. Minutes of meetings of the Town Board or summaries of actions of recent meetings for which minutes have

not yet been prepared.

13. All material transactions have been recorded in the accounting records and are reflected in the financial

statements.

14. We made an assessment of the risk that the financial statements may be materially misstated as a result of fraud. We have disclosed the results of our assessment as Follows:

a. We have no knowledge of any Fraud or suspected fraud that affects the entity and involves:

i. Management,









18. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.



21. We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report.



24. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

25. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

26. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.



28. As part of your audit, you assisted with preparation of routine adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service Commission annual report. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service Commission annual report.

29. In regard to the adjusting and correcting entries, capital asset depreciation schedules, preparation of the financial statements, including the state financial report and the Public Service Commission report services performed by you, we have -





30. The Town has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has

any asset been pledged as collateral.




34. The Financial statements properly classify all funds and activities, in accordance with GASS Statement No. 34.

35. All funds that meet the quantitative criteria in GASS Statement Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.

36. Components of net position (net investment in capital assets, restricted, and unrestricted) and components of Fund balance (nonspendable, restricted, committed, assigned and unassigned) are properly classified and, if applicable,

approved.




40. Deposits and investment securities and derivative transactions are properly classified as to risk and are properly

disclosed.

41. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable,

depreciated.

Schenck SC April 30 1 2018 Pages

42. Joint ventures, jointly governed organizations, and other related organizations have been properly disclosed in the Financial statements.


44. We are following GASS Statement No. 54, paragraph 18, to determine the Fund balance classifications for financial reporting purposes.

45. We acknowledge our responsibility for the required supplementary information (RSI}. The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.

46. We acknowledge our responsibility for presenting the non major fund combining statements, individual fund statements, and supporting schedules, (the supplementary information) in accordance with accounting principles generally accepted in the United States of America. and we believe the supplementary information, including its Form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. The methods of measurement and presentation of the supplementary information have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information.

47. We agree with the findings of specialists in evaluating the pension benefits and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialist.

48. The fact that the amount of "uncollateralized" deposits or "uninsured, unregistered securities held by the counterparty, or by its trust department or agent but not in the Town's name" during the period significantly exceeded the amounts in those categories as of the balance sheet was properly disclosed in the financial statements.

49. Arrangements with financial institutions involving repurchase, reverse repurchase, or securities lending agreements, compensating balances, or other arrangements involving restrictions on cash balances and line-ofcredit or similar arrangements, have been properly recorded or disclosed in the financial statements.

SO. The methods and significant assumptions used to determine fair values of financial instruments are as follows: Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. The methods and significant assumptions used result in a measure of fair value appropriate for financial statement measurement and disclosure purposes.


52. Capital assets, including intangible assets, have been evaluated for impairment as a result of significant and unexpected decline in service utility.




55. We have evaluated and classified any subsequent events as recognized or nonrecognized through the date of this letter. No events, including instances of noncompliance, have occurred subsequent to the balance sheet date and though the date of this letter that would require adjustment to or disclose in the aforementioned financial statements or in the schedule of findings and questioned costs.

Signed: ~~ Lisa Beyer, T~



December 31, 2017

Schenck


DECEMBER 31, 2017

Table of Contents




Statement of Revenues, Expenses and Changes in Net Position

Statement of Cash Flows

Notes to Financial Statements


3

4

5

6




ADDITIONAL INDEPENDENT AUDITORS' REPORT FOR FINANCIAL STATEMENTS

Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Schedule of Findings and Responses

19

21

Schenck ADVISORY I TAX I ASSURANCE

Independent auditors' report

To the Commissioners

Town of Greenville Sanitary District No. 1 Greenvi lle, Wisconsin

REPORT ON THE FINANCIAL STATEMENTS

We have audited the accompanying financial statements of t he Water Utility and Sewer Utility of t he Town of

Greenville Sanitary District No. 1, Greenville, Wisconsin (the "District") as of and for the year ended December 31, 2017, and the related notes to the financial statements, which collectively comprise the District's financial statements as listed in the table of contents.


Management is responsible for the preparation and fair presentation of these financia l statements in accordance with

accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fra ud or error.


Our responsibil ity is to express an opinion on these financial statements based on our audit. We conducted our audit in

accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General o f the Uni ted States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether t he

financial statements are free of material misstatement.

An audi t involves perform ing procedures to obtain audit evidence about the amounts and disclosures in the financia l statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of

material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an

opinion on the effectiveness of the District's internal control. Acco rdingly, we express no such opinion. An audit also

includes evaluating the appropriateness of accounting policies used and the reasonableness o f significant accounting estimates made by management, as well as evaluating the overall presentation o f t he financial statements.

We believe that t he audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

OPINION

In our opinion, the financial statements referred to above present fairly, in all material respects, t he respective financia l position of the Water Utility and Sewer Utility of the District as of December 31, 2017, and the respective changes in

Financial position and cash flows thereof for the year then ended in accordance with accounting principles generally

accepted in the United States of America.

schencksc.com Schenck SC

OTHER MATTERS Required Supplementary Information Accounting principles generally accepted in the United States of America require that the schedules relating to pensions on page 18 be presented to supplement the financial statements. Such information, although not part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinion on the financial statements is not affected by this missing information.

REPORT ON SUMMARIZED FINANCIAL INFORMATION We have previously audited the District's 2016 financial statements, and our report dated July 31, 2017, expressed unmodified opinions on those respective financial statements of the Water Utility and the Sewer Utility. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2016, is consistent, in all material respects, with the audited financial statements from which it has been derived.

OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS

In accordance with Government Auditing Standards, we have also issued our report dated April 30, 2018, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.



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Town of Greenville Sanitary District No. 1 Greenville, Wisconsin STATEMENT OF NET POSITION DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION AS OF DECEMBER 31, 2016

water sewer Totals Utility Utility 2017 2016

ASSETS Current assets

Cash and investments $ 1,788,302 $ 1,765,665 $ 3,553,967 $ 3,792,875 Receivables

Taxes and special charges 77,384 Customer accounts 86,008 121,580 207,588 209,240 Special assessments 604,394 483,742 1,088,136 1,331,104

Prepaid items 3 707 2 471 6178

Total current assets 2,482,411 2,373,458 4,855,869 5,410,603

Capital assets Nondepreciable 146,544 146,544 877,565 Depreciable 17,403,924 10,615,384 28,019,308 26,796,055

Total capital assets 17,550,468 10,615,384 28,165,852 27,673,620

Total assets 20,032,879 12,988,842 33,021 ,721 33,084,223

DEFERRED OUTFLOWS OF RESOURCES Pension related amounts 113,988 72,537 186,525 231 ,577

LIABILITIES Current liabilities

Accounts payable 23,271 66,727 89,998 180,511 Accrued interest 6,552 5,250 11,802 13,037 Current portion of long-term debt 156,555 147191 303,746 303,746

Total current liabilities 186,378 219,168 405,546 497,294

Long-term obligations, less current portion General obligation debt 1,402,346 1,162,832 2,565,178 2,868,924 Net pension liability 14 687 9 512 24199 41 463

Total long-term liabilities 1,417,033 1I172,344 2,589,377 2,910,387

Total liabilities 1 ,603,411 1 ,391 ,512 2.994,923 3,407,681

DEFERRED INFLOWS OF RESOURCES Pension related amounts 50,295 32,572 82,867 92,746

NET POSITION Net investment in capital assets 15,991,567 9,305,361 25,296,928 24,500,950 Unrestricted 2,501 ,594 2,331,934 4,833,528 5,314,423

Total net position $ 18493161 $ 11 637 295 $ 30130 456 $ 29 815 373

The notes to the financial statements are an integral part of this statement.

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Town of Greenville Sanitary District No. 1 Greenville, Wisconsin STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION FOR THE YEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016

Water sewer Totals Utility Utility 2017 2016

OPERATING REVENUES Charges for services $ 1,086,514 $ 1,208,612 $ 2,295,126 $ 2,238,502 Other 95,601 32,731 128,332 244,017

Total operating revenues 1,182,115 1,241,343 2,423,458 2,482,519

OPERATING EXPENSES Salaries and wages 154,012 134,214 288,226 245,339 Fuel and power 79,152 37,034 116, 186 108,685 Chemicals 24,023 32,467 56,490 56,978 Supplies and treatment 71,225 566,377 637,602 623,653 Repairs and maintenance 376,562 71,102 447,664 190,281 Transportation 10,284 12,259 22,543 27,803 Administration and general 129,886 52,890 182,776 148,513 Office supplies and expense 58,787 56,328 115, 115 74,088 Employee pensions and benefits 107,457 73,433 180,890 195,081 Insurance 16,507 10,534 27,041 24,579 Outside services 64,720 158,415 223,135 138,237 Miscellaneous 5,914 543 6,457 2,571 Depreciation 533,685 460,421 994,106 940,126 Taxes 26,391 14,733 41,124 35,076

Total operating expenses 116581605 116801750 313391355 2,8111010

Operating loss (476,490) (439,407) (9151897) (328,491)

NONOPERATING REVENUES (EXPENSES) Interest income 10,028 4,563 14,591 18,672 Service availability charge 7,479 7,479 5,800 Interest and fiscal charges {40,603} {321133} {721736} {791900}

Total nonoperating revenues (expenses) {301575} (20,091} (50,666} (55,428)

Loss before contributions (507,065) (459,498) (966,563) (383,919)

Capital contributions 745,621 5361025 112811646 112921396

Change in net position 238,556 76,527 315,083 908,477

Net position - January 1 181254,605 111560,768 291815,373 2819061896

Net position - December 31 $ 18.493 161 $ 11.637 295 $ 30 130 456 $ 29 815 373


4

Town of Greenville Sanitary District No. 1 Greenville, Wisconsin STATEMENT OF CASH FLOWS FOR THE VEAR ENDED DECEMBER 31, 2017 WITH SUMMARIZED FINANCIAL INFORMATION FOR THE VEAR ENDED DECEMBER 31, 2016

Water sewer Totals Utility Utility 2017 2016

CASH FLOWS FROM OPERA TING ACTIVITIES Cash received from customers $ 1,247,767 $ 1,239,178 $ 2,486,945 $ 2,507,017 Cash received from other 21,236 15,549 36,785 Cash paid for employee wages and benefits (382,274) (251,709) (633,983) (580,543) Cash paid to suppliers (740,507} (1,070, 777} (1,811,284} (1, 160,431} Net cash provided (used) by operating activities 146,222 (67,759) 78463 766,043

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Acquisition of capital assets (477,994) (28,057) (506,051} (1,017,902) Capital contributions 406,291 138,036 544,327 302,794 Sale of capital assets 108,900 Principal paid on long-term debt (156,554) (147,192) (303,746) (296,568) Interest paid on long-term debt (41,248} (32,723} {73,971) {81,237) Net cash used by capital

and related financing activities (269,505) (69,936} {339,441} {984,013}

CASH FLOWS FROM INVESTING ACTIVITIES Service availability charge 7,479 7,479 5,800 Interest received 10,028 4 563 14 591 18,672 Net cash provided by investing activities 10,028 12,042 22,070 24472

Change in cash and cash equivalents (113,255) (125,653) (238,908} (193,498)

Cash and cash equivalents - January 1 1,901,557 1,891,318 3,792,875 3,986,373

Cash and cash equivalents- December 31 $ l 7fU3 3Q2 $ l ZfiS fifiS $ 3 SS3 9fi7 $ 3 z22 azs RECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES

Operating loss $ (476,490) $ (439,407) $ (915,897) $ (328,491) Adjustments to reconcile operating loss

to net cash provided (used) by operating activities

Depreciation 533,685 460,421 994,106 960,615 Depreciation charged to sewer utility 21,236 (21,236) Change in liability (asset) and deferred

outflows and inflows of resources Pension 9,081 8,828 17,909 43,466

Change in operating assets and liabilities Accounts receivables 3,817 (2, 165) 1,652 7,851 Taxes and special charges receivable 61,835 15,549 77,384 (3,842) Prepaid items (3,707) (2,471) (6, 178) Accounts payable {3,235} (87p8} {90,513} 86444

Net cash provided (used) by operating activities $ 14fi 222 $ (fiZ ZS2} $ ZB 423 $ ZfifiQ43

Noncash capital and related financing activities Acquisition of capital assets $ SBl 3ZQ $ 32B 21Z $ 2BQ 267 $ 2fiQ ~fiQ


5

Town of Greenville Sanitary District No. 1 Greenville, Wisconsin NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2017


The financial statements of the Town of Greenville Sanitary District No. 1, Greenville, Wisconsin (the "District"), have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting

body for establishing governmental accounting and financial reporting principles. The significant accounting principles and policies utilized by the District are described below:

A. REPORTING ENTITY

The District is located within the Town of Greenville in Outagamie County, Wisconsin. The District is governed by a three member commission, and operates a municipal water distribution and sewage collection system. In accordance

with GAAP, the financial statement are required to include the District and any separate component units that have a

significant operational or financial relationship to the District. The District has not identified any component units that are required to be included in the financial statements. However, in accordance with standards established in GASB Statement No. 61, the District is considered a related organization of the Town of Greenville.

B. JOINT VENTURE

The District is a participant with the Town of Menasha, Town of Grand Chute, and Town of Neenah in a joint venture to operate a wastewater treatment plant. The Fox West Regional Sewerage Commission (the "Commission") was created for that purpose. The Commission is governed by a seven member board appointed by the aforementioned municipalities. The District does not have an equity interest in the joint venture. Complete financial statements for the Commission can be obtained from the Commission's office at 1965 W. Butte Des Marts Beach Road, Appleton,

Wisconsin.

C. ENTERPRISE FUNDS

The accounts of the District are accounted for in an enterprise fund as required by GAAP. Enterprise funds are used to account for government operations (a) that are financed and operated in a manner similar to private business enterprises-where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred,

and/or net income is appropriate for capital maintenance, public policy, management control, accountability and other purposes.

The District reports the following major enterprise funds:

Water Utility Fund This fund accounts for the operations of the District's water utility.

Sewer Utility Fund This fund accounts for the operations of the District's sewer utility.

D. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Enterprise funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets, liabilities, and deferred inflows and outflows of resources associated with the operation are included on the Statement of Net Position. Enterprise fund operating statement present increases (i.e., revenues) and decreases (i.e., expenses) in net total position.

6


The accrual basis of accounting is utilized by enterprise funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. Unpaid enterprise fund service receivables are recorded at year-end. All capital assets are capitalized at historical cost and depreciated over their useful lives.

Enterprise funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivery goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the District's enterprise funds are charges to customers for services. Operating expenses for enterprise funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources, as they are needed.

E. ASSETS, LIABILITIES, DEFERRED OUTFLOWS/INFLOWS OF RESOURCES, AND NET POSITION 1. Cash and Investments

Cash and investments are combined in the financial statements. Cash deposits consist of demand and time deposits with financial institutions and are carried at cost. Investments are stated at fair value. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. For purposes of the statement of cash flows, all cash deposits and highly liquid investments (including restricted assets) with a maturity of three months or less from date of acquisition are considered to be cash equivalents.

2. Accounts Receivable Accounts receivable are recorded at gross amounts with uncollectible amounts recognized under the direct writeoff method. No allowance for uncollectible accounts has been provided since it is believed that the amount of such allowance would not be material to the financial statements.

3. Special Assessments Assessments against property owners for public improvements are generally not subject to full settlement in the year levied. Special assessments are placed on tax rolls on an installment basis. Revenue from special assessments is recognized when levied. Special assessments are subject to collection procedures.

4. Prepaid items Payments made to vendors that will benefit periods beyond the end of the current fiscal year are recorded as prepaid items and are accounted for on the consumption method.

5. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the financial statements. Capital assets are defined by the District as assets with an initial, individual costs of $5,000 or higher and an estimated useful life in excess of a year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation.


7


Capital assets of the District are depreciated using the straight-line method over the following estimated useful

lives:

Assets Buildings Improvements other than buildings Machinery and equipment Infrastructure

6. Deferred Outflows/Inflows of Resources

Years 25- so 25- 100 3- 10

25- 100

Deferred outflows of resources are a consumption of net position by the government that is applicable to a future reporting period. Deferred inflows of resources are an acquisition of net position by the government that is applicable to a future reporting period. The recognition of those outflows and inflows as expenses and revenues are deferred until the future periods to which the outflows and inflows are applicable.

7. Pensions

For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System (WRS) and additions to/deductions from WRS' fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are

reported at fair value.

8. Fund Equity

Equity is classified as net position and displayed in three components:

.,.. Net investment in capital assets. Amount of capital assets, net of accumulated depreciation, and capital

related deferred outflows of resources less outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets and any

capital related deferred inflows of resources .

.,.. Restricted net position. Amount of net position that is subject to restrictions that are imposed by 1) external

groups, such as creditors, granters, contributors or laws or regulations of other governments or 2) law through constitutional provisions or enabling legislation .

.,.. Unrestricted net position. Net position that is neither classified as restricted nor as net investment in capital

assets.

F. USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

G. PRIOR YEAR INFORMATION Comparative amounts for the prior year have been presented in the financial statements to provide an understanding

of changes in the District's financial position and operations. The comparative amounts may be summarized in total and not at the level of detail required for a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the government's financial statements for the year

ended December 31, 2016, from which the summarized information was derived.

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H. RECLASSIFICATIONS

Certain amounts in the prior year financial statements have been reclassified to conform with the presentation in the current year financial statements with no change in previously reported net position or changes in net position.


A. CASH AND INVESTMENTS

The District maintains various cash and investment accounts, including pooled funds that are available for use by all funds. Each fund's portion of these accounts is displayed on the financial statements as "Cash and investments".


Time deposits; repurchase agreements; securities issued by federal, state and local governmental entities; statutorily authorized commercial paper and corporate securities; and the Wisconsin local government investment pool.

The carrying amount of the District's cash and investments totaled $3,553,967 on December 31, 2017 as summarized

below:

Deposits with financial institutions Pooled cash with Town of Greenville Investments

Fair Value Measurements

$ 2,522,578 733,040 298,349

$ 3,553,967

The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant observable inputs; Level 3

inputs are significant unobservable inputs. The District has the following fair value measurements as of December 31,

2017:

Investments Negotiable certificates of deposit Federal Home Loan Bank Federal National Mortgage Association

$

s

Fair Value Measurements Using:

Level1 Level2 Level3

$ 903,228 $ 199,266

99,083

s 1.201.577 =$=======

Deposits and investments of the District are subject to various risks. Presented below is a discussion of the District's

deposits and investments and the related risks.

Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the

counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. Wisconsin statutes require repurchase agreements to be fully collateralized by bonds or securities issued or guaranteed by the federal government or its instrumentalities.

The District does not have an additional custodial credit policy.

9


Deposits with financial institutions within the State of Wisconsin are insured by the Federal Deposit Insurance

Corporation (FDIC) in the amount of $250,000 for the combined amount of all time and savings deposits and $250,000 for interest-bearing and noninterest-bearing demand deposits per official custodian per insured depository institution. Deposits with financial institutions located outside the State of Wisconsin are insured by the FDIC in the amount of

$250,000 for the combined amount of all deposit accounts per official custodian per depository institution. Also, the State of Wisconsin has a State Guarantee Fund which provides a maximum of $400,000 per public depository above the amount provided by an agency of the U.S. Government. However, due to the relatively small size of the State Guarantee Fund in relation to the Fund's total coverage, total recovery of insured losses may not be available. This coverage has

been considered in determining custodial credit risk.

As of December 31, 2017, $964, 725 of the District's deposits with financial institutions were in excess of federal and

state depository insurance limits. No amounts were collateralized.

Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Wisconsin statutes limit investment in securities to the top two ratings assigned by nationally recognized statistical

rating organizations. Presented below is the actual rating as of the year-end for each investment type.

Exempt from Not

Investment Type Amount Disclosure AAA Aa Rated Federal Home Loan Bank $ 199,266 $ $ 199,266 $ $ Federal National Mortgage

Association 99,083 99,083 Totals $ 298,349 $ $ 298,349 $ $

Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market

interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and

liquidity needed for operations.

Information about the sensitivity of the fair values of the District's investments to market interest rate fluctuations is provided by the following table that shows the distribution of the District's investments by maturity:

Remaining Maturity (in Months) 12 Months 13 to 24 25 to 60 More Than

Investment Type Amount or Less Months Months 60 Months Federal Home Loan Bank $ 199,266 $ 199,266 $ $ $ Federal National Mortgage

Association 99,083 99,083 Negotiable certificates of

deposit 903,228 413,544 489,684 Totals s 1,201,577 s 199,266 $ 512,627 $ 489,684 $

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B. CAPITAL ASSETS


Capital assets, nondepreciable: Land Construction in progress Total capital assets, nondepreciable

Capital assets, depreciable: Buildings Machinery and equipment Infrastructure Subtotals

Less accumulated depreciation For: Water utility Sew er utility Subtotals

Total capital assets, depreciable, net

Capital assets, net

Less: Capital related debt


Beginning Balance Increases

$ 132,240 $ 745,325 352,311 877,565 352,311

2,370,976 23,680 5,610,373 333,224

32,866,225 1,860,455 40,847,574 2,217,359

6,783,245 554,921 7,268,274 439, 185

14,051,519 994, 106

26,796,055 1,223,253

$ 27,673,620 $ 1,575,564

Depreciation expense was charged to functions of the District as follows:

Water utility Sewer utility Total depreciation expense

C. LONG-TERM OBLIGATIONS

$

$

Decreases

$ 1,083,332 1,083,332

146,000

146,000

146,000

146,000

$ 1,083,332

533,685 460,421 994.106

$

Ending Balance

132,240 14,304

146,544

2,394,656 5,797,597

34,726,680 42,918,933

7, 192, 166 7,707,459

14,899,625

28,019,308

28,165,852

2,868,924

$ 25,296,928

The following is a summary of changes in long-term obligations of the District for the year ended December 31, 2017:

General Obligation Debt Notes

Beginning Balance

$ 3, 172,670 $

Issued

====

Retired Ending Balance

Due Within one Year

$ 303,746 $2,868,924 $ 303,746

Total interest paid during the year on long-term debt totaled $73,971.

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General Obligation Debt General obligation debt currently outstanding is detailed as follows:

Date of Final Interest Issue Maturity Rates

General obligation notes 1/28/05 5/1/23 2.37% General obligation notes 4/27/05 5/1/24 2.37% General obligation notes 3/22/06 5/1/25 2.37% General obligation notes 1/27/10 5/1/29 2.67%

Total outstanding general obligation debt

Original

Indebtedness $ 274,503

1,550,200 2,739,721 1, 167,939

Balance 12/3U17

$ 100, 167 652,472

1,310,023 806,262

$ 2,868,924

Annual principal and interest maturities of the outstanding general obligation debt of $2,868,924 on December 31, 2017 are detailed below:

Year Ended December 31, Principal Interest Total

2018 $ 311,101 $ 66,526 $ 377,627 2019 318,634 58,902 377,536 2020 326,350 51,093 377,443 2021 334,253 43,094 377,347 2022 342,348 34,900 377,248

2023- 2027 1,083,571 67,635 1,151,206 2028- 2029 152,667 3,068 155,735

$ 2,868,924 $ 325,218 $ 3,194, 142

Legal Margin for New Debt The District's legal margin for creation of additional general obligation debt on December 31, 2017 was $29,632,413 as

follows:

Equalized valuation of the District Statutory limitation percentage

General obligation debt limitation, per Section 67.03 of the

Wisconsin Statutes

Net outstanding general obligation debt applicable to debt limitation

Legal margin for new debt

D. PENSION PLAN 1. Plan Description

$ 650,026, 738 (x) 5%

32,501,337

2,868,924

$ 29,632,413

The WRS is a cost-sharing, multiple-employer, defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, and expected to work at least 1200 hours a year {880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee's date of hire are eligible to participate in the WRS.

ETF issues a standalone Comprehensive Annual Financial Report (CAFR), which can be found at

http://etf.wi.gov/publica tions/ca fr.htm.

12


For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to

be vested.

Employees who retire at or after age 65 (54 for protective occupation employees, 62 for elected officials and State

executive participants) are entitled to receive an unreduced retirement benefit. The factors influencing the benefit are 1) final average earnings, 2) years of creditable service, and 3) a formula factor.

Final average earnings is the average of the participant's three highest years' earnings. Creditable service is the creditable current and prior service expressed in years or decimal equivalents of partial years for which a participant receives earnings and makes contributions as required. The formula factor is a standard percentage based on employment category.




The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance withs. 40.27, Wis. Stat. An increase (or decrease) in annuity

payments may result when investment gains {losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system's consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount {the "floor") set at retirement. The Core and Variable annuity adjustments granted during recent years are as

follows:

Vear core Fund Adjustment variable Fund Adjustment 2007 3% 10% 2008 6.6 0 2009 {2.1) (42) 2010 (1.3) 22 2011 (1.2) 11 2012 {7.0) (7) 2013 {9.6) 9 2014 4.7 25 2015 2.9 2 2016 0.5 (5)

13


3. Contributions

Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate For general category employees, including teachers, and Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required

contributions for protective employees are the same rate as general employees. Employers are required to contribute the remained of the actuarially determined contribution rate. The employer may not pay the employee

required contribution unless provided For by an existing collective bargaining agreement.

During the reporting period ending December 31, 2016, the WRS recognized $26,432 in contributions from the District.


Employee category General (including teachers) Protective with Social Security Protective without Social Security

Employee 6.6% 6.6% 6.6%

Employer 6.6% 9.4%

13.2%


At December 31, 2017, the District reported a liability of $24, 199 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2015 rolled forward to December 31, 2016. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The District's proportion of the net pension liability was based on the

District's share of contributions to the pension plan relative to the contributions of all participating employers. At

December 31, 2016, the District's proportion was .002933%, which was an increase of .00038141 % from its

proportion measured as of December 31, 2015.

For the year ended December 31, 2017, the District recognized pension expense of $59,961.

At December 31, 2017, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred Inflows of Resources of Resources

Differences between expected and actual experience $ 9,368 $ 76,109 Net differences between projected and actual




Total $ 186,525 $ 82,867

14


$31,546 reported as deferred outflows related to pension resulting from the District's contributions subsequent to

the measurement date will be recognized as a reduction of the net pension liability (asset) in the year ended December 31, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows:

Year ended December 31,

2017 2018 2019 2020 2021 Total


$

$

Expense 29,814 29,814 20,302 (7,831)

13 72.112


Actuarial valuation date: Measurement date of net pension liability {asset): Actuarial cost method: Asset valuation method: Long-term expected rate of return: Discount rate: Salary increases:


Mortality Post-retirement adjustments*


3.2% 0.2%- 5.6% Wisconsin 2012 Mortality Table 2.1%

* No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 2. 1% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate.

Actuarial assumptions are based upon an experience study conducted in 2015 using experience from 2012 - 2014. The total pension liability for December 31, 2016 is based upon a roll-forward of the liability calculated from the

December 31, 2015 actuarial valuation.


was determined using a building-block method in which best-estimate ranges of expected future real rates of

return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are

summarized in the following table:

15


Destination LOni·term Loni·term current Asset Tariet Asset Expected Nominal Expected Real Allocation% Allocation% Rate of Return % Rate of Return%

Core Fund Asset Class Global Equities 50% 45% 8.3% Fixed Income 24.5% 37% 4.2% Inflation Sensitive Assets 15.5% 20% 4.3% Real Estate 8% 7% 6.5% Private Equity/Debt 8% 7% 9.4% Multi-asset 4% 4% 6.6% Total Core Fund 110% 120% 7.4%




5.4% 1.4% 1.5% 3.6% 6.5% 3.7% 4.5%

4.7% 5.6% 5%

Single Discount Rate. A single discount rate of 7.20% was used to measure the total pension liability. This single

discount rate was based on the expected rate of return on pension plan investments of 7.20% and a long-term bond rate of 3.78%. Because of the unique structure of WRS, the 7.20% expected rate of return implies that a dividend of approximately 2.1 % will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate

assumed that plan members contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the District's proportionate share of the net pension liability (asset) to changes in the discount rate. The following presents the District's proportionate share of the net pension liability (asset) calculated using

the discount rate of 7.2 percent, as well as what the District's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower {6.20 percent) or 1-percentagepoint higher (8.20 percent) than the current rate:

District's proportionate share of the net pension liability (asset)


(6.20%)

$ 318,036 $


(7.20%)


(8.20%)

24,199 $ (202,111)

Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position is

available in separately issued financial statements available at http://etf.wi.gov/publications/cafr.htm.


At December 31, 2017, the District reported a payable of $0 for the outstanding amount of contributions to the pension plan for the year ended December 31, 2017.

16



A. RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The District completes an annual review of its insurance coverage to ensure adequate coverage.

B. CONTINGENCIES From time to time, the District is party to other various pending claims and legal proceedings. Although the outcome of such matters cannot be forecast with certainty, it is the opinion of management that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the District's financial position or results of operations.

The District's valuation and taxing power secure a portion of the outstanding long-term debt of the Fox West Regional Sewerage Commission, a joint venture created by the District and three other municipalities. As of December 31, 2017, the District was potentially liable for $1, 109,908 or 10% of the Commission's outstanding long-term debt. The District would be liable in the unlikely event that the Commission defaulted on the debt.

17

Town of Greenville Sanitary District No. 1 Greenville, Wisconsin SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) WISCONSIN RETIREMENT SYSTEM LAST 10 FISCAL YEARS


Vear Ending Liability (Asset)

12/31/15 0.00300398% 12/31/16 0.00255159% 12/31/17 0.00293300%


contractually Fiscal Required

Vear Ending contributions

12/31/15 $ 25,169 12/31/16 26,432 12/31/17 31,546


Liability (Asset)

$ (73,787) 41,463 24,199



$ 25, 169 26,432 31,546





$ 445,217 16.57% 370,130 11.20% 400,485 6.04%

Contribution covered-Employee Deficiency Payroll (Excess) (fiscal year)

$ $ 370,130 400,485 463,912




102.74% 98.20% 99.12%


Payroll

6.80% 6.60% 6.80%

The amounts reported for each fiscal year were determined as of the calendar year-end that occurred within the prior fiscal year. The District is required to present the last ten fiscal years of data; however accounting standards allow the presentation of as many years as are available until ten fiscal years are presented.

18


Independent auditors' report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards


Greenville, Wisconsin

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the f inancial statements of the Water Utility and Sewer Utility of the Town of Greenville Sanitary

District No. 1, Greenville, Wisconsin, (the "District") as of and for the year ended December 31 , 2017, and t he related notes to the financial statements, which collectively comprise the District's financial statements, and have issued our

report thereon dated April 30, 2018.


In planning and performing our audit of the financial statements, we considered the District's internal control over

financia l reporting (internal control) to determine the audit procedures t hat are appropriate in the circumstances for the purpose of expressing our opinions on the financia l statements, but not for the purpose of expressing an opinion

on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.

Our consideration of in ternal control was for the limited purpose described in the preceding paragraph and was not

designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and responses, we identified a certain deficiency in internal control that we

consider to be a material weakness and other deficiencies that we consider to be significant deficiencies.


employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement o f t he District's financial statements w ill not be

prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying

schedule of findings and responses as item 2017-001 to be a material weakness.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the

deficiencies described in the accompanying schedule of findings and responses as items 2017-002 and 2017-003 to be significant deficiencies.

schencksc.com 19

Schenck SC


As part of obtaining reasonable assurance about whether the District's financial statements are free from material

misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

TOWN OF GREENVILLE SANITARY DISTRICT NO. 1 'S RESPONSE TO FINDINGS

The District's response to the findings identified in our audit is described in the accompanying schedule of findings and responses. The District's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.


The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.



20

Town of Greenville Sanitary District No. 1 Greenville, Wisconsin SCHEDULE OF FINDINGS AND RESPONSES FOR THE YEAR ENDED DECEMBER 31, 2017


FINDING NO.

2017-001

Condition:

Criteria:

Cause:

Effect:

Recommendation:

Management

Response:



The District has an accounting person to essentially complete all financial and recordkeeping duties of the District. Accordingly, this does not allow for a proper segregation of duties for internal control purposes.

Segregation of duties is an internal control intended to prevent or decrease the occurrence of

errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction.

The lack of segregation of duties is due to the limited number of employees and the size of the District's operations.


We recommend that management and the District Commission continue to monitor the transactions and the financial records of the District.

The Town of Greenville Sanitary District No. 1 has divided the responsibilities of the Clerk/Treasurer into two separate positions. This has provided some segregation, and it is

believed that the cost of hiring additional employees to further increase segregations outweighs the benefits to be received.

21


FINDING NO.

2017-002

Condition:

Criteria:

Cause:

Effect:

Recommendation:




Current District staff maintain accounting records which reflect the District's financial

transactions; however, preparing the District's annual financial report, including note disclosures, involves the selection and application of specific accounting principles which would require additional experience and knowledge. The District contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. For the same reasons, the

District contracts with us to compile the Public Service Commission Report.

The preparation and review of the annual financial report and Public Service Commission Report

by staff with expertise in financial reporting is an internal control intended to prevent, detect and correct a potential omission or misstatement in the financial statements or notes or other required State Financial reports.

District management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits.

Without our involvement, the District may not be able to completely prepare an annual financial

report in accordance with accounting principles generally accepted in the United States of

America.

We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District's annual financial report and Public Service Commission Report.

The District Treasurer has the background necessary to work with the auditors in preparing for the annual audit and will also be responsible for reviewing and understanding all annual financial reports.

22


FINDING NO.

2017-003

Condition:

Criteria:

Cause:

Effect:

Recommendation:




As part of our audit, we proposed adjusting journal entries that were material to the District's


Material adjusting journal entries proposed by the auditors are considered to be an internal control deficiency.

While District staff maintain financial records which accurately report revenues and expenditures throughout the year, preparing year-end adjusting and closing entries requires additional expertise that would entail additional training and staff time to develop.

Year-end financial records prepared by the District may contain material misstatements.

We recommend the District Treasurer continue to obtain additional training in order to prepare the adjusting and closing entries. We are available to assist the individual in obtaining the understanding to prepare these entries.

The District Treasurer is receiving the training necessary to prepare the material journal entries.

SECTION II. COMPLIANCE AND OTHER MATTERS There are no findings related to compliance and other matters that are required to be reported under governmental

auditing standards generally accepted in the United States of America for the year ended December 31, 2017.

23



December 31, 2017

Schenck ADVISORY TAX I ASSURANCE

Town of Greenville Sanitary District No. 2 Town of Greenville, Wisconsin

DECEMBER 31, 2017

Table of Contents

COMMUNICATION TO THE COMMISSIONERS


Stormwater Utility Operating Results

APPENDIX


5


To the Commissioners



We have audited the financial statements of the Town of Greenville Sanitary District No. 2, Greenville, Wisconsin (the

"District") for the year ended December 31 , 2017. The District's financial statements, including our report thereon dated April 30, 2018, are presented in a separate audit report document. Professional standards require that we provide you with the following information related to our audit.

OUR RESPONSIBILITIES UNDER U.S. GENERALLY ACCEPTED AUDITING STANDARDS AN D GOVERNM ENT AUDITING

STANDARDS

As stated in our engagement letter, our responsibility, as described by professional standards, is to express an opinion about whether the financial statements are fairly presented, in all material respects, in conformity with accounting

principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your responsibilities.

In planning and performing our audit, we considered the District's internal control over f inancial reporting in order to

determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting.

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we perform~d tests of its compliance with certain provisions of laws, regulations, contracts, and grants.

However, providing an opinion on compliance with those provisions is not an objective of our audit.


We performed the audit according to the planned scope and timing previously communicated to you in our correspondence about planning matters.




In planning and performing our audit of the financial statements the District as of and for the year ended December 31,

2017, in accordance with auditing standards generally accepted in the United States of America, we considered the District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are

appropriate in the circumstances for the purpose of expressing our opinion on the f inancial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accord ingly, we do not express

an opinion on the effectiveness of the District's internal control. Our report on internal con tro l over financia l reporting and on compliance and other matters is presented on pages 17 - 18 of the annua l repo rt.

schencksc.com

Schenck SC

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a certain deficiency in internal control that we consider to be a material weakness and other

deficiencies that we consider to be significant deficiencies.


employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the District's financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in internal control to be a material weakness:


A significant deficiency is a deficiency, or a combination of deficiencies, in internal control, that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the following deficiencies in the District's internal control to be significant deficiencies:

Finding 2017-002

Finding 2017-003




The District's written response to the significant deficiencies and material weakness identified in our audit has not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.


Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. To the best of our knowledge, all significant transactions have been recognized in the financial statements in the proper period.


management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates included in the financial statements were:

.,.. Management's estimate of the depreciable life of the capital assets is based upon analysis of the expected useful life of the capital assets. We evaluated the key factors and assumptions and the consistency in these factors and assumptions used to develop the depreciable life in determining that it is reasonable in relation to the financial statements taken as a whole .

.,.. Management's estimate of the net pension liability (asset) and related deferred outflows/inflows of resources is based on information received from the Wisconsin Retirement System. We evaluated the key factors and assumptions used to develop the net pension liability (asset) and related deferred outflows/inflows of resources in determining that they are reasonable in relation to the financial statements taken as a whole.


2




Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Copies of the audit adjustments are available from management. The following material misstatements detected as a result of the audit procedures were corrected by management:

.., Recorded $61,615 of depreciation expense .

.., Recorded $775,880 of capital contributions.


For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. No such disagreements arose during the course of our audit.




In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the District's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.


We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District's auditors. However, these discussions occurred in the normal course of our professional relationship and, to the best of our knowledge, our responses were not a condition to our retention.

In addition, during our audit, we noted certain other matters that are presented for your consideration. We will review the status of these comments during our next audit engagement. Our comments and recommendations are intended to improve the internal control or result in other operating efficiencies. We will be pleased to discuss these matters in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations. Our comments are summarized in the comments and observations section of this report.

Other Matters

We applied certain limited procedures to the schedules relating to pensions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

3

We were engaged to report on the supplementary information, which accompanies the financial statements but is not

RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the

prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use

This information is intended solely for the information and use of the District Board, and management of the Town of Greenville Sanitary District No. 2, and is not intended to be, and should not be, used by anyone other than these specified parties.

Sincerely,



4


STORMWATER UTILITY

A comparative summary of the Stormwater Utility's change in net position for the years ended December 31, 2017 and 2016 appears below:


Charges for services $ 755,654 $ 704,278 Other 6,600 3,325 Total operating revenues 762,254 707,603

Operating expenses Operation and maintenance 489,374 487,886 Depreciation 61,615 54,499 Taxes 13,991 13,790 Total operating expenses 564,980 556, 175

Operating income 197,274 151 ,428

Nonoperating revenues (expenses) Interest income 1,285 1,373 Interest expense ~2, 719) (3,257) Total nonoperating revenues (expenses) (1,434) (1,884)

Income before contributions 195,840 149,544

Capital contributions 775,880 21,027

Change in net position s 971.720 ~ 170,571

The Stormwater Utility had operating income of $197,27 4 and $151,428 for 2017 and 2016 respectively. The Stormwater utility is generating adequate cash flows to cover their operating expenses and debt service requirements.

APPENDIX

Apri l 30, 2018

Schenck SC 2200 Riverside Drive

P.O. Box 23819 Green Bay, WI 54305-3819

Town of Greenville

W6860 Parkview Drive Greenville WI 54942

920-757-5151

This representation letter is provided in connection with your audit of the financial statements of the Town of Greenville, Outagamie County, Wisconsin, the Town of Greenville Sanitary District No. 1, and the Town of Greenville

Sanitary District No. 2, (the "Town"), which comprise the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information as of December 31, 2017, and the respective changes in the f inancial position and where applicable, cash flows for the year then ended, and the

related notes to the f inancial statements for the purpose of expressing opinions as to whether the financia l statements are presented fairly, in all materia l respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

Certain represen tations in this letter are described as being limited to matters that are material. Items are considered materia l, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surround ing circumstances, makes it probable that the judgment of a reasonable person relying on the informa tion

would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of quali tative factors.

We confirm, to the best of our knowledge and belief, as of April 30, 2018, the following representations made to you during your aud it.


1. We have fulfilled our responsibili ties, as set out in th e terms of the audit engagement letter dated December 1.

2017, including our responsibility for the preparation and fai r presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.

2. The financial statements referred to above are fa irly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government required by generally accepted accounting principles to be included in the financial reporting entity.

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of Financial statements that are Free from material misstatement, whether due to Fraud or error.

4. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent

and detect fraud.




... The measurement processes used by management in determining accounting estimates is appropriate and consistent.

... The assumptions appropriately reflect management's intent and ability to carry out specific courses of action.

11-> The disclosures related to accounting estimates are complete and appropriate.

_... No subsequent event has occurred that would require adjustment to the accounting estimates or disclosures included in the financial statements.


8. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements.

9. We are in agreement with the adjusting journal entries you have proposed, and they have been posted to the Town's accounts.

10. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and

disclosed in accordance with U.S. GAAP.



1 2. We have provided you with:



c. Unrestricted access to persons within the Town from whom you determined it necessary to obtain audit

evidence.

d. Minutes of meetings of the Town Board or summaries of actions of recent meetings for which minutes have not yet been prepared.

13. All material transactions have been recorded in the accounting records and are reflected in the financial statements.

14. We made an assessment of the risk that the financial statements may be materially misstated as a result of fraud. We have disclosed the results of our assessment as follows:

a. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

i. Management,









18. There have been no communications From regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.



21. We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, For the report.



24. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

25. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

26. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.



28. As part of your audit, you assisted with preparation of routine adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service Commission annual report. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those adjusting and correcting entries, capital asset depreciation schedules, financial statements and related notes, state financial report, and Public Service Commission annual report.

29. In regard to the adjusting and correcting entries, capital asset depreciation schedules, preparation of the financial statements, including the state financial report and the Public Service Commission report services performed by you, we have -





30. The Town has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral.




34. The Financial statements properly classify all funds and activities, in accordance with GASS Statement No. 34.

35. All funds that meet the quantitative criteria in GASB Statement Nos. 34 and 37 for presentation as major are

identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.

36. Components of net position (net investment in capital assets, restricted, and unrestricted) and components of fund balance (nonspendable, restricted, committed, assigned and unassigned) are properly classified and, if applicable, approved.




40. Deposits and investment securities and derivative transactions are properly classified as to risk and are properly disclosed.

41. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated.

Schenck SC April 30, 2018 Pages

42. Joint ventures, jointly governed organizations, and other related organizations have been properly disclosed in the financial statements.


44. We are following GASS Statement No. 54, paragraph 18, to determine the Fund balance classifications for financial reporting purposes.

45. We acknowledge our responsibility for the required supplementary information (RSI}. The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from

those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.

46. We acknowledge our responsibility For presenting the non major fund combining statements, individual fund statements, and supporting schedules; (the supplementary information) in accordance with accounting principles generally accepted in the United States of America, and we believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United

States of America. The methods of measurement and presentation of the supplementary information have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information.

47. We agree with the findings of specialists in evaluating the pension benefits and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialist.

48. The fact that the amount of "uncollateralized" deposits or "uninsured, unregistered securities held by the counterparty, or by its trust department or agent but not in the Town's name" during the period significantly exceeded the amounts in those categories as of the balance sheet was properly disclosed in the financial statements.

49. Arrangements with financial institutions involving repurchase, reverse repurchase, or securities lending agreements, compensating balances, or other arrangements involving restrictions on cash balances and line-ofcredit or similar arrangements, have been properly recorded or disclosed in the financial statements.

50. The methods and significant assumptions used to determine fair values of financial instruments are as Follows: Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. The methods and significant assumptions used result in a measure of fair value appropriate for Financial statement measurement and disclosure purposes.


52. Capital assets, including intangible assets, have been evaluated for impairment as a result of significant and unexpected decline in service utility.




55. We have evaluated and classified any subsequent events as recognized or nonrecognized through the date of this letter. No events, including instances of noncompliance, have occurred subsequent to the balance sheet date and though the date of this letter that would require adjustment to or disclose in the aforementioned financial statements or in the schedule of findings and questioned costs.

Signed:~ Lisa Beyer, T~



December 31, 2017

Schenck


DECEMBER 31, 2017

Table of Contents




Statement of Revenues, Expenses and Changes in Net Position

Statement of Cash Flows

Notes to Financial Statements


3

4

5

6




ADDITIONAL INDEPENDENT AUDITORS' REPORT FOR FINANCIAL STATEMENTS

Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 17

Schedule of Findings and Responses 19


Independent aud itors' report

To the Commissioners Town of Greenville Sanitary District No. 2 Greenville, Wisconsin

REPORT ON THE FINANCIAL STATEMENTS

We have audited the accompanying financial statements of the Town of Greenville Sanitary District No. 2, Greenville, Wisconsin (the "District ") as of and for the year ended December 31, 2017, and the related notes to the financial

statements, which collectively comprise the District's financial statements as listed in the table of contents.


Management is responsible for the preparation and fair presentation of these financial statements in accordance with

accounting principles generally accepted in the United States of America; this includes the design, implementation, and

maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free

from material misstatement, whether due to fraud or error.


Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in

accordance with auditing standards generally accepted in t he United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the

financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial

statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of

material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the District's preparation and fair presentation of the financial statements

in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we express no such opinion. An audit also includes evaluat ing the appropriateness of accounting po licies used and the reasonableness of significant accounting

estimates made by management, as well as evaluating the overall presentation of the f inancial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit

opinion.

OPINION

In our opinion, the financial statements referred to above present fairly, in all material respects, the f inancial position of the District as of December 31, 2017, and the changes in financial position and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

schencksc.com

Schenck SC

OTHER MATTERS

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the schedules relating to

pensions on page 16 be presented to supplement the financial statements. Such information, although not part of the

financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essentialpart of financial reporting for placing the financial statements in an appropriate operational, economic, or historical

context We have applied certain limited procedures to the required supplementary information in accordance with

auditing standards generally accepted in the United States of America, which consisted of inquiries of managementabout the methods of preparing the information and comparing the information for consistency with management'sresponses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial

statements. We do not express an opinion or provide any assurance on the information because the limited proceduresdo not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted the management's discussion and analysis that accounting principles generally accepted inthe United States of America require to be presented to supplement the financial statements. Such missing

information, although not a part of the financial statements, is required by the Governmental Accounting StandardsBoard, who considers it to be an essential part of financial reporting for placing the financial statements in an

appropriate operational, economic, or historical context. Our opinion on the financial statements is not affected by thismissing information.

REPORT ON SUMMARIZED FINANCIAL INFORMATION

We have previously audited the District's 2016 financial statements, and our report dated July 31,2017, expressed anunmodified opinion on those financial statements. In our opinion, the summarized comparative information presented

herein as of and for the year ended December 31,2016, is consistent, in all material respects, with the audited financial

statements from which it has been derived.

OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS

In accordance with Covernment Auditing Standards, we have also issued our report dated April 30, 2018, on our

consideration of the District's internal control over financial reporting and on our tests of its compliance with certain

provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to

describe the scope of our testing of internal control over financial reporting and compliance and the results of that

testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report isan integral part of an audit performed in accordance with Government Auditing Standards in considering the District's

internal control over financial reporting and compliance.


Green Bay, Wisconsin

April 30, 2018

Town of Greenville Sanitary District No. 2 Greenville, Wisconsin STATEMENT OF NET POSITION DECEMBER 31, 2017 WITH COMPARATIVE AMOUNTS AS OF DECEMBER 31, 2016

2017 2016 ASSETS

Current assets Cash and investments $ 1,316,743 $ 1, 123,762 Due from other governments 740,280 729,254

Total current assets 210511023 1,853,016

Capital assets Nondepreciable 758,989 675,154 Depreciable 3.523,104 2,808,839

Total capital assets 4.282,093 3.483,993

Total assets 6.339, 116 513371009

DEFERRED OUTFLOWS OF RESOURCES Pension related amounts 82,193 109,856

LIABILITIES Current liabilities

Accounts payable 5,104 8,027 Due to other governments 26,920 26,920 Special deposits 47,700 10,200 Unearned revenue 740,280 729,254

Total current liabilities 820,004 774 401

Long-term obligations Due to other governments 95,566 122,486 Net pension liability 10 767 19,648

Total long-term liabilities 106,333 142,134

Total liabilities 926,337 916,535

DEFERRED INFLOWS OF RESOURCES Pension related amounts 36,871 43 949

NET POSITION Net investment in capital assets 4,159,607 3,334,587 Un restricted 1,298,494 1,151.794

Total net position s 5 458 101 $ 4 486 381


3

Town of Greenville Sanitary District No. 2 Greenville, Wisconsin STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016

2017 2016 OPERATING REVENUES

Charges for services $ 755,654 $ 704,278 Other 61600 31325

Total operating revenues 7621254 707,603

OPERATING EXPENSES Projects

Administration 225,256 299,900 Salaries and wages 93,508 77,758

Office supplies and expense 32,660 19,279 Outside services 70,208 12,914 Operating supplies 43,248 37,436 Insurance 13,476 9,248 Public works building 2,683 2,505 Miscellaneous 8,335 28,846 Depreciation 61,615 54,499 Taxes 13 991 131790

Total operating expenses 5641980 5561175

Operating income 197 274 1511428

NONOPERATING REVENUES (EXPENSES) Interest income 1,285 1,373 Interest and fiscal charges {21719} {31257}

Total nonoperating revenues (expenses) (1 A34) {11884}

Income before contributions 195,840 149,544

Capital contributions 7751880 211027

Changeinnetpo~tion 971,720 170,571

Net position - January 1 414861381 413151810

Net position - December 31 s 5.458 101 s 4 486 381


4

Town of Greenville Sanitary District No. 2 Greenville, Wisconsin STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE AMOUNTS FOR THE YEAR ENDED DECEMBER 31, 2016

2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES

Cash received from customers $ 799,754 $ 707,603 Cash paid for employee wages and benefits (321,051) (362,347) Cash paid to suppliers {1731533} {1071601} Net cash provided by operating activities 3051170 2371655

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Acquisition of capital assets (83,835) (143,733) Principal paid on long-term debt (26,920) (26,920) Interest paid on long-term debt {21719} (31257) Net cash used by capital

and related financing activities {113147 4) {1731910)

CASH FLOWS FROM INVESTING ACTIVITIES Interest received 11285 1 373

Change in cash and cash equivalents 192,981 65,118

Cash and cash equivalents - January 1 111231762 110581644

Cash and cash equivalents - December 31 s 1316743 s 1123 762

RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES

Operating income $ 197,274 $ 151,428 Adjustments to reconcile operating income

to net cash provided by operating activities Depreciation 61,615 54,499 Change in liability (asset) and deferred

outflows and inflows of resources Pension 11,704 15,311

Change in operating assets and liabilities Due from other governments (11,026) (40,596) Accounts payable (2,923) 7,417 Special deposits 37,500 9,000 Unearned revenue 111026 401596

Net cash provided by operating activities s 3QS 110 s 237 ~SS

Noncash capital and related financing activities Acquisition of capital assets s 775 880 s 21 027


5



The financial statements of the Town of Greenville Sanitary District No. 2, Greenville, Wisconsin (the "District"), have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASS) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The significant accounting principles

and policies utilized by the District are described below:

A. REPORTING ENTITY

The District is located within the Town of Greenville in Outagamie County, Wisconsin. The District is governed by a three member commission, and operates a stormwater system. In accordance with GAAP, the financial statement are required to include the District and any separate component units that have a significant operation or financial

relationship to the District. The District has not identified any component units that are required to be included in the financial statements. However, in accordance with standards established in GASS Statement No. 61, the District is considered a related organization of the Town of Greenville.

B. ENTERPRISE FUNDS

The accounts of the District are accounted for in an enterprise fund as required by GAAP. Enterprise funds are used to account for government operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability and other purposes.

C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Enterprise funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets, liabilities, and deferred inflows and outflows of resources associated with the operation are included on the Statement

of Net Position. Enterprise fund operating statement present increases (i.e., revenues) and decreases (i.e., expenses) in net total position.

The accrual basis of accounting is utilized by enterprise funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. Unpaid enterprise fund service receivables are recorded at year-end. All capital assets are capitalized at historical cost and depreciated over their useful lives.

Enterprise funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivery goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the District's enterprise fund are charges to customers for services. Operating expenses for enterprise funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources, as they are needed.

6


D. ASSETS, LIABILITIES, DEFERRED OUTFLOWS/INFLOWS OF RESOURCES, AND NET POSITION

1. Cash and Investments

Cash and investments are combined in the financial statements. Cash deposits consist of demand and time deposits with financial institutions and are carried at cost. Investments are stated at fair value. Fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. For purposes of the statement of cash flows, all cash deposits and highly liquid investments (including restricted assets) with a maturity of three months or less from date of acquisition are considered to be cash equivalents.

2. Accounts Receivable

Accounts receivable are recorded at gross amounts with uncollectible amounts recognized under the direct writeoff method. No allowance for uncollectible accounts has been provided since it is believed that the amount of such allowance would not be material to the financial statements.

3. Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the financial statements. Capital assets are defined by the District as assets with an initial, individual cost of $5,000 or higher and an estimated useful life in excess of a year. Such assets are recorded at historical cost or estimated historical cost if

purchased or constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation.


Capital assets of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets Buildings Machinery and equipment Infrastructure

4. Deferred Outflows/Inflows of Resources

Years 40

3- 10 75

Deferred outflows of resources are a consumption of net position by the government that is applicable to a future

reporting period. Deferred inflows of resources are an acquisition of net position by the government that is applicable to a future reporting period. The recognition of those outflows and inflows as expenses or expenditures and revenues are deferred until the future periods to which the outflows and inflows are applicable.

5. Pensions

For purposes of measuring the net pension liability (asset), deferred outflows of resources and deferred inflows of

resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System (WRS) and additions to/deductions from WRS' fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

7


6. Fund Equity Equity is classified as net position and displayed in three components:

1111- Net investment in capital assets. Amount of capital assets, net of accumulated depreciation, and capital

related deferred outflows of resources less outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets and any capital related deferred inflows of resources .

..,. Restricted net position. Amount of net position that is subject to restrictions that are imposed by 1) external

groups, such as creditors, granters, contributors or laws or regulations of other governments or 2) law through constitutional provisions or enabling legislation .

..,. Unrestricted net position. Net position that is neither classified as restricted nor as net investment in capital

assets.

E. USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United

States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

F. PRIOR YEAR INFORMATION

Comparative amounts for the prior year have been presented in the financial statements to provide an understanding of changes in the District's financial position and operations. The comparative amounts may be summarized in total and

not at the level of detail required for a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the government's financial statements for the year ended December 31, 2016, from which the summarized information was derived.

G. RECLASSIFICATIONS Certain amounts in the prior year financial statements have been reclassified to conform with the presentation in the current year financial statements with no change in previously reported net position or changes in net position.


A. CASH AND INVESTMENTS The District maintains various cash and investment accounts displayed on the financial statements as "Cash and

investments".


Time deposits; repurchase agreements; securities issued by federal, state and local governmental entities; statutorily authorized commercial paper and corporate securities; and the Wisconsin local government

investment pool.

The carrying amount of the District's cash and investments totaled $1,316,743 on December 31, 2017 as summarized

below:

Deposits with financial institutions Pooled cash with Town of Greenville

$ 1,218,035 98,708

$ 1,316,743

8


Fair Value Measurements The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted

accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant observable inputs; Level 3 inputs are significant unobservable inputs. The District currently has no investments that are subject to fair value

measurement.

Deposits and investments of the District are subject to various risks. Presented below is a discussion of the District's deposits and investments and the related risks.

Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a

government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment

or collateral securities that are in the possession of another party. Wisconsin statutes require repurchase agreements to be fully collateralized by bonds or securities issued or guaranteed by the federal government or its instrumentalities. The District does not have an additional custodial credit policy.

Deposits with financial institutions within the State of Wisconsin are insured by the Federal Deposit Insurance

Corporation (FDIC) in the amount of $250,000 for the combined amount of all time and savings deposits and $250,000

for interest-bearing and noninterest-bearing demand deposits per official custodian per insured depository institution. Deposits with financial institutions located outside the State of Wisconsin are insured by the FDIC in the amount of

$250,000 for the combined amount of all deposit accounts per official custodian per depository institution. Also, the State of Wisconsin has a State Guarantee Fund which provides a maximum of $400,000 per public depository above the amount provided by an agency of the U.S. Government. However, due to the relatively small size of the State Guarantee Fund in relation to the Fund's total coverage, total recovery of insured losses may not be available. This coverage has been considered in determining custodial credit risk.

As of December 31, 2017, $568,035 of the District's deposits with financial institutions were in excess of federal and

state depository insurance limits. No amounts were collateralized.

9


B. CAPITAL ASSETS


Beginning Balance Increases Decreases

Capital assets, nondepreciable: Land $ 569,090 $ 83,835 $ Construction in progress 1061064 Total capital assets, nondepreciable 6751154 831835

Capital assets, depreciable: Buildings 61,875 Machinery and equipment 359,318 lnfrastructu re 219241066 7751880 Subtotals 3,345,259 775,880

Less accumulated depreciation for: Buildings 21,657 1,547 Machinery and equipment 297,353 10,736 Infrastructure 2171410 491332 Subtotals 5361420 611615

Total capital assets, depreciable, net 2,8081839 7141265

Capital assets, net s 3 483 993 s 798100 s Less: Capital related debt


C. AMOUNT DUE TO OTHER GOVERNMENTS

Amounts due to the Town of Greenville are detailed below:

Portion of 2/8/12 debt issue proceeds advanced to District ~ 122,486

Scheduled repayments of the amount due to the Town of Greenville are as follows:

Year Ended December 31, Principal Interest Total

2018 $ 26,920 s 2,181 $ 29, 101 2019 47, 110 1,440 48,550 2020 48,456 485 48,941

$ 122,486 $ 4,106 $ 126,592

D. PENSION PLAN 1. Plan Description

Ending Balance

$ 652,925 1061064 7581989

61,875 359,318

3,6991946 4,121,139

23,204 308,089 2661742 5981035

315231104

4,282,093

1221486

s 4159 607

The WRS is a cost-sharing, multiple-employer, defined benefit pension plan. WRS benefits and other plan provisions

are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature.

The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system

provides coverage to all eligible State of Wisconsin, local government and other public employees. All employees,

initially employed by a participating WRS employer on or after July 1, 2011, and expected to work at least 1200

hours a year (880 hours for teachers and school district educational support employees) and expected to be

employed for at least one year from employee's date of hire are eligible to participate in the WRS.

10


ETF issues a standalone Comprehensive Annual Financial Report (CAFR), which can be found at http://etf.wi.gov/publications/ca f r.htm.

For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have Five years of creditable service to be vested.

Employees who retire at or after age 65 (54 for protective occupation employees, 62 for elected officials and State executive participants) are entitled to receive an unreduced retirement benefit. The factors influencing the benefit are 1) final average earnings, 2) years of creditable service, and 3) a formula factor.

Final average earnings is the average of the participant's three highest years' earnings. Creditable service is the creditable current and prior service expressed in years or decimal equivalents of partial years for which a participant receives earnings and makes contributions as required. The formula factor is a standard percentage based on employment category.




The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance withs. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system's consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the "floor") set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows:

Year Core Fund Adjustment variable Fund Adjustment 2007 3% 10% 2008 6.6 0 2009 (2.1) {42)

2010 (1.3) 22 2011 (1.2) 11

2012 (7.0) (7)

2013 (9.6) 9 2014 4.7 25 2015 2.9 2

2016 0.5 (5)

11


3. Contributions

Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate

for general category employees, including teachers, and Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to

contribute the remained of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement.

During the reporting period ending December 31, 2016, the WRS recognized $12,525 in contributions from the

District.


Employee category General (including teachers) Protective with Social Security Protective without Social Security

Employee 6.6% 6.6% 6.6%

Employer 6.6% 9.4%

13.2%


At December 31, 2017, the District reported a liability of $10, 767 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2015 rolled forward to December 31, 2016. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The District's proportion of the net pension liability was based on the

District's share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2016, the District's proportion was .00131027%, which was an increase of .00010117% from its

proportion measured as of December 31, 2015.

For the year ended December 31, 2017, the District recognized pension expense of $26, 787.

At December 31, 2017, the District reported deferred outflows of resources and deferred inflows of resources

related to pensions from the following sources:

Deferred Outflows Deferred Inflows of Resources of Resources

Differences between expected and actual experience $ 3,907 $ 33,852 Net differences between projected and actual




Total $ 82, 193 $ 36,871

12


$13,236 reported as deferred outflows related to pension resulting from the District's contributions subsequent to

the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows:

Vear ended December 31,

2017 2018 2019 2020 2021 Total


$

$

Expense 13,319 13,319

9,070 (3,628)

6 32.086


Actuarial valuation date: Measurement date of net pension liability (asset): Actuarial cost method: Asset valuation method: Long-term expected rate of return: Discount rate: Salary increases:


Mortality Post-retirement adjustments*


3.2% 0.2%- 5.6% Wisconsin 2012 Mortality Table 2.1%

• No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 2. 1 % is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate.

Actuarial assumptions are based upon an experience study conducted in 2015 using experience from 2012 - 2014. The total pension liability for December 31, 2016 is based upon a roll-forward of the liability calculated from the December 31, 2015 actuarial valuation.


was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

13


Destination Long-term Long-term current Asset Target Asset Expected Nominal Expected Real Allocation% Allocation% Rate of Return % Rate of Return%

Core Fund Asset Class Global Equities 50% 45% 8.3% Fixed Income 24.5% 37% 4.2% Inflation Sensitive Assets 15.5% 20% 4.3% Real Estate 8% 7% 6.5% Private Equity /Debt 8% 7% 9.4% Multi-asset 4% 4% 6.6% Total Core Fund 110% 120% 7.4%




5.4% 1.4% 1.5% 3.6% 6.5% 3.7% 4.5%

4.7% 5.6% 5%

Single Discount Rate. A single discount rate of 7.20% was used to measure the total pension liability. This single

discount rate was based on the expected rate of return on pension plan investments of 7.20% and a long-term bond rate of 3.78%. Because of the unique structure of WRS, the 7.20% expected rate of return implies that a dividend of approximately 2.1 % will always be paid. For purposes of the single discount rate, it was assumed that

the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan members contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of

projected benefit payments to determine the total pension liability.

Sensitivity of the District's proportionate share of the net pension liability (asset) to changes in the discount rate. The following presents the District's proportionate share of the net pension liability (asset) calculated using

the discount rate of 7 .2 percent, as well as what the District's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (6.20 percent) or 1-percentagepoint higher (8.20 percent) than the current rate:

District's proportionate share of the net pension liability (asset)


(6.20%)


(7.20%)


(8.20%)

$ 142,078 $ 10,767 $ (90,290)

Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position is

available in separately issued financial statements available at http://etf.wi.gov/publications/cafr.htm.

14

Town of Greenville Sanitary District No. 2 Greenville, Wisconsin NOTES TO FINANCIAL ST A TEMENTS DECEMBER 31, 2017


At December 31, 2017, the District reported a payable of $0 for the outstanding amount of contributions to the

pension plan for the year ended December 31, 2017.


A. RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The District completes an annual review of its insurance coverage to ensure adequate coverage.

B. CONTINGENCIES

From time to time, the District is party to other various pending claims and legal proceedings. Although the outcome of such matters cannot be forecast with certainty, it is the opinion of management that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the District's financial position or results of operations.

15

Town of Greenville Sanitary District No. 2 Greenville, Wisconsin SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) WISCONSIN RETIREMENT SYSTEM LAST 10 FISCAL YEARS


Year Ending Liability (Asset)

12/31/15 0.00132898% 12/31/16 0.00120910% 12/31/17 0.00131027%


co ntractua I ly Fiscal Required

Vear Ending contributions

12/31/15 $ 11,926 12/31/16 12,525 12/31/17 13,236


Liability (Asset)

$ (32,643) 19,648 10,767



$ 11,926 12,525 13,236





$ 196,966 16.57% 175,390 11.20% 189,773 5.67%

contribution covered-Employee Deficiency Payroll (Excess) (fiscal year)

$ $ 175,390 189,773 194,647




102.74% 98.20% 99.12%


Payroll

6.80% 6.60% 6.80%

The amounts reported for each fiscal year were determined as of the calendar year-end that occurred within the prior fiscal year. The District is required to present the last ten fiscal years of data; however accounting standards allow the presentation of as many years as are available until ten fiscal years are presented.

16

Schenck -'OVISORV TAX ASSURANCE

Independent auditors' report on internal control over financia l reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards



We have audited, in accordance with auditing standards generally accepted in the United States of America and the

standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Town of Greenville Sanitary District No. 2, Greenville, Wisconsin, (the "District") as of and For the year ended December 31, 2017, and the related notes to the financial statements, which

collectively comprise the District's financial statements, and have issued our report thereon dated April 30, 2018.


In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for

the purpose of expressing our opin ion on the financial statements, but not for the purpose of expressing an opin ion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of

the District's internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not

designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in

the accompanying schedule of findings and responses, we identified a certain deficiency in internal control that we consider to be a material weakness and other deficiencies that we consider to be significant deficiencies.


employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control

such that there is a reasonable possibility that a material misstatement of the District's financia l statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and responses as item 2017-001 to be a material weakness.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings and responses as items 2017-002 and 2017-003 to be

significant deficiencies.

schencksc.com 17

Schenck SC


As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

TOWN OF GREENVILLE SANITARY DISTRICT NO. 2'S RESPONSE TO FINDINGS

The District's response to the findings identified in our audit is described in the accompanying schedule of findings and responses. The District's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.


The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on

compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.



18



FINDING NO.

2017-001

Condition:

Criteria:

Cause:

Effect:

Recommendation:




The District has an accounting person to essentially complete all financial and recordkeeping duties of the District. Accordingly, this does not allow for a proper segregation of duties for internal control purposes.

Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction.

The lack of segregation of duties is due to the limited number of employees and the size of the District's operations.


We recommend that management and the District Commission continue to monitor the

transactions and the financial records of the District.

The Town of Greenville Sanitary District has divided the responsibilities of the Clerk/Treasurer into two separate positions. This has provided some segregation, and it is believed that the cost of hiring additional employees to further increase segregations outweighs the benefits to be

received.

19


FINDING NO.

2017-002

Condition:

Criteria:

Cause:

Effect:

Recommendation:




Current District staff maintain accounting records which reflect the District's financial

transactions; however, preparing the District's annual financial report, including note disclosures, involves the selection and application of specific accounting principles which would require additional experience and knowledge. The District contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner.

The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect and correct a potential omission or misstatement in the financial statements or notes.

District management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits.

Without our involvement, the District may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America.

We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of

this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District's annual financial report.

The District Treasurer has the background necessary to work with the auditors in preparing For the annual audit and will also be responsible for reviewing and understanding all annual financial reports.

20


FINDING NO.

2017-003

Condition:

Criteria:

Cause:

Effect:

Recommendation:




As part of our audit, we proposed adjusting journal entries that were material to the District's


Material adjusting journal entries proposed by the auditors are considered to be an internal

control deficiency.

While District staff maintain financial records which accurately report revenues and expenditures throughout the year, preparing year-end adjusting and closing entries requires additional expertise that would entail additional training and staff time to develop.

Year-end financial records prepared by the District may contain material misstatements.

We recommend the District Treasurer continue to obtain additional training in order to prepare the adjusting and closing entries. We are available to assist the individual in obtaining the

understanding to prepare these entries.

The District Treasurer is receiving the training necessary to prepare the material journal entries.

SECTION II. COMPLIANCE AND OTHER MATTERS There are no findings related to compliance and other matters that are required to be reported under governmental auditing standards generally accepted in the United States of America for the year ended December 31, 2017.

21


ALL MINUTES ARE CONSIDERED DRAFT UNTIL APPROVED AT THE NEXT MEETING.


MEETING MINUTES

DATE: Monday, April 9, 2018 TIME: 6:00 pm LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942

Agenda 1. CALL TO ORDER

The meeting was called to order at 6:00 p.m.


3. ROLL CALL, VERIFY PUBLIC NOTICE & APPROVAL OF AGENDAPRESENT: Jack Anderson, Dean Culbertson, Andy Peters, Mark Strobel, Mike WoodsMotion by Dean Culbertson, second by Mark Strobel to approve the agenda. Motion carried 5-0.

4. PRESENTATIONS & PUBLIC COMMENT FORUMa. Presentation on Land Stewardship Committee Strategic Plan & Sign Program: Larry Bentle,

Greenville Land Stewardship Committee.Larry Bentle presented the committee’s 3-year (2018-2020) Strategic Plan for the TownBoard’s review. Included were their main goals, objectives, strategies and tasks, along with asign contribution initiative.

b. Public Comment Forum:Jim Ziegert, Sr., N7047 Hillview Road – had questions on the fire station, Lin propertyrestoration, incorporation and the Hwy. 76 project.

Motion by Jack Anderson, second by Dean Culbertson to close the public comment forum.Motion carried 5-0.

5. CONSENT AGENDA(Items on the Consent Agenda are routine in nature and require one motion to approve all items listed. Prior to voting on the Consent Agenda, items on the Consent Agenda may be removed at the request of any Supervisor and addressed immediately following the motion to approve the other items on the Consent Agenda.) a. Approval of Meeting Minutes:

i. Town Board Meeting Minutes, Closed Session, March 12, 2018.ii. Town Board Meeting Minutes, March 12, 2018.

iii. Town Board Meeting Minutes, March 26, 2018.b. Approval of April Town Vouchers.c. Acceptance of Staff Reports:

i. Sheriff Department Liaison Officerii. Fire Department/First Responders

iii. Parks and Recreation/Urban Forestryiv. Constablev. Director of Public Works

vi. Director of Community & Economic Developmentvii. Town Administrator

d. Acceptance of Committee Reports:

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i. Park Commission 1. Special Event Applications 2. Field Use Agreements

ii. Facilities Committee e. Operator’s Licenses f. Temporary Class “B” Beer & Wine License Application, CASA of the Fox Cities, Dawn

Gohlke, Person in Charge, May 5, 2018, N259 Ares Drive from 9:00 a.m. to 11:00 p.m. g. Resolution 04-18, Adopting an Ordinance Relating to Confidentiality of Income and Expense

Records Requested by the Assessor in Property Assessment Matters in the Town of Greenville.

h. Resolution 05-18 Appointment Emergency Management Director for the Town of Greenville. Motion by Dean Culbertson, second by Mark Strobel to approve the consent agenda. Motion carried 5-0.


7. NEW BUSINESS a. Planning Commission Recommendations:

i. Consider/Discuss/Act on 2018_SUP02, Special Exception Use Permit for Wolf River Machine, Levi Dr., parcel 110278600, recommending approval. Motion by Mark Strobel to table the item until landscaping and stormwater plans have been submitted. Motion failed for lack of second. Discussion was held regarding communication received from adjacent landowners regarding landscaping following the Planning Commission meeting. Any future expansion of the facility would require a new landscaping plan to be submitted and approved in compliance with the ordinance. Motion by Dean Culbertson, second by Andy Peters to approve the Special Exception Use request for light manufacturing for Wolf River Machine located on Levi Drive with a parcel number of 110278600 contingent upon the following conditions: 1. Compliance with Section 320-62(C)(2) of the Zoning Ordinance. A plan shall be

submitted and approved by staff prior to landscape installation occurs. 2. Stormwater Compliance prior to issuance of any town permits. 3. Upon expansion of the facility the property is rezoned to industrial. 4. Hours of business operation shall be from 5:00 a.m. to 6:30 p.m. Motion carried 4/1 Strobel.

ii. Consider/Discuss/Act on 2018_RZ05, Rezoning for Lots 17 & 18 Towering Pines West, Glennview Dr., parcels 110084128 and 110084129, recommending denial.

Motion by Mark Strobel, second by Dean Culbertson to deny the Rezoning request for the Jennerjohn Family to rezone Lots 17 & 18 of the Towering Pines West subdivision



from Single Family to Two Family located on Glenview Drive with parcel numbers 110084128 and 110084129. Motion carried 5-0.

b. Discussion & Possible Action: Agreement of Services with GIS Inc. to assist with migration of GIS Server Data.

Motion by Jack Anderson, second by Andy Peters to authorize staff to purchase a service block with GIS Inc. to complete the GIS server migration in an amount not to exceed $2,500. Motion carried 5-0.

c. Discussion & Possible Action: Resolution 06-18 for RPC and DNR Tree Planting Grants.

Motion by Mark Strobel, second by Jack Anderson to approve the Authorizing Resolution for the Wisconsin RPC and DNR Great Lakes Basin Tree Planting Grants. Motion carried 5-0.

8. ANNOUNCEMENTS Facilities Committee – April 18th Lin Property Restoration – Two public hearings in the next two weeks to obtain permits. Incorporation – Petition circulating in the community. Petition is available for signatures at Town Hall during normal business hours until Thursday. Planning Commission and Town Board - April 23rd Annual Town Meeting – April 17th Park Commission – April 24th Fire Commission – If you are interested in being considered for the commission, applications are available at Town Hall or on the website.

9. ADJOURNMENT OF MEETING Motion by Jack Anderson, second by Mark Strobel to adjourn. Motion carried 5-0. Meeting adjourned at 6:52 p.m. Wendy Helgeson, Town Clerk Approved:




MEETING MINUTES

DATE: Monday, April 23, 2018 TIME: Immediately Following the Planning Commission Meeting LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942


The meeting was called to order at 7:31 p.m.


3. ROLL CALL, VERIFY PUBLIC NOTICE & APPROVAL OF AGENDAPRESENT: Jack Anderson, Dean Culbertson, Andy Peters, Mark Strobel, Mike Woods.Motion by Mark Strobel, second by Dean Culbertson to approve the agenda. Motion carried 5-0.

4. PRESENTATIONS & PUBLIC COMMENT FORUMa. Public Comment Forum:

Motion by Jack Anderson, second by Mark Strobel to close the public comment forum. Motioncarried 5-0.

5. CONSENT AGENDA(Items on the Consent Agenda are routine in nature and require one motion to approve all items listed. Prior to voting on the Consent Agenda, items on the Consent Agenda may be removed at the request of any Supervisor and addressed immediately following the motion to approve the other items on the Consent Agenda.) a. Approval of 6 Month Class “B” Beer License Application for Greenville Youth Sports, Ryan

Paschke, Agent, at Community Park, Greenville.Motion by Mark Strobel, second by Mike Woods to approve the consent agenda. Motion carried 5-0.


7. NEW BUSINESS

a. Discussion: Updates to the Town’s Development Review Process.Town Administrator Joel Gregozeski provided an overview of the new process. Theseupdates should provide for efficiency and consistency.

b. Discussion/Possible Action: Approval of Crestview South Plans and Specifications for PublicImprovements in accordance to §270-46B.Pre-construction meeting will be held on Thursday, April 19th at 10:00 a.m.Motion by Jack Anderson, second by Andy Peters to approve the Crestview South Plans andSpecifications from Davel Engineering dated 4-18-2018. Motion carried 5-0.

c. Discussion/Possible Action: Initial Resolution Authorizing General Obligation Bonds in anAmount Not to Exceed $6,500,000 for Constructing and Equipping a New Fire and SafetyBuilding.

TB - 5aii



Motion by Andy Peters, second by Dean Culbertson to approve an initial resolution authorizing general obligation bonds in an amount not to exceed $6,500,000 for constructing and equipping a new fire and safety building. Roll Call Vote. Motion carried unanimously.

d. Discussion/Possible Action: Resolution Providing for a Referendum Election on the Question

of the Approval of an Initial Resolution Authorizing the Issuance of General Obligation Bonds for Constructing and Equipping a New Fire and Safety Building. Motion by Dean Culbertson, second by Mark Strobel to approve a resolution providing for a referendum election on the question of the approval of an initial resolution authorizing the issuance of general obligation bonds for constructing and equipping a new fire and safety building. Roll call Vote. Motion carried unanimously.

e. Discussion/Possible Action: Establishment & Appointments to Form a Committee to Review and Possibly Recommend the Creation of a Town Fire Commission. Motion by Jack Anderson, second by Dean Culbertson to appoint the following individuals to form a committee to review and possibly recommend for Town Board consideration the formation of a Town Fire Commission: Chuck Ossont, Richard Fischer, Daniel Dibbs, Jay Ratchman and Stacy Doucette. Motion carried 5-0.

f. Discussion/Possible Action: Update on Outagamie County Outdoor Warning Siren System. Town Administrator, Joel Gregozeski attended a meeting earlier this month, where he learned that beginning January of this current year, Outagamie County is no longer replacing sirens. Luckily, our siren was replaced a couple of years ago. Eventually it will be up to municipalities to maintain the outdoor warning system themselves.

g. Discussion/Possible Action: Strategic Planning Process Presentation.

The Town Board, in conjunction with Town staff, will be participating in a strategic planning exercise. The group will be establishing a vision, mission and core values for the organization. This exercise will also allow for an internal review of strengths and weaknesses and an external review of opportunities and threats.

8. ANNOUNCEMENTS

9. ADJOURNMENT OF MEETING Motion by Jack Anderson, second by Mark Strobel to adjourn. Motion carried 5-0. Meeting adjourned at 8:05 p.m. Wendy Helgeson, Town Clerk Approved:




CLOSED SESSION MEETING MINUTES

DATE: Wednesday, May 2, 2018 TIME: 5:30 p.m. LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942


The meeting was called to order at 5:32 p.m.PRESENT: Jack Anderson, Andy Peters, Dean Culbertson, Mark StrobelEXCUSED: Mike Woods

2. POSTING OF AGENDA/APPROVAL OF AGENDAMotion by Mark Strobel, second by Andy Peters to approve the agenda. Motion carried4-0.

3. NEW BUSINESS:

a. Motion to go into closed session:Motion by Dean Culbertson, second by Mark Strobel to go into closed session at 5:35p.m. Roll call vote. Motion carried 4-0.

i. Pursuant to Wis. Stat. sec. 19.85(1)(g) for purposes of conferring with legalcounsel for the governmental body who is rendering oral or written adviceconcerning strategy to be adopted by the body with respect to litigation inwhich it is or is likely to become involved, more specifically concerning theLin Property;

b. Motion to reconvene into open session.Motion by Jack Anderson, second by Andy Peters to reconvene into open session at6:15 p.m. Roll call vote. Motion carried 4-0.

4. ADJOURNMENTMotion by Dean Culbertson, second by Mark Strobel to adjourn. Motion carried 4-0.Meeting adjourned at 6:16 p.m.

Wendy Helgeson, Town Clerk Approved:

TB - 5aiii

TOWN OF GREENVILLE Payment Approval Report - Town unpaid invoices Page: 1

Report dates: 4/10/2018-5/14/2018 May 10, 2018 09:26AM

Vendor Vendor Name Invoice Number Description Net

Invoice Amount

Advanced Disposal

5154 Advanced Disposal B20000377394 account# B2011921 328.73

Total Advanced Disposal: 328.73

Airgas USA, LLC

116 Airgas USA, LLC 9952209264 cylinder rental 25.66

116 Airgas USA, LLC 9952867502 cylinder rental 22.45

Total Airgas USA, LLC: 48.11

Appleton Trophy & Engraving

137 Appleton Trophy & Engraving 78000 Memorial plaques-Rotary tree project 1,170.00

Total Appleton Trophy & Engraving: 1,170.00

Applied Maintenance Supplies & Solutions

4346 Applied Maintenance Supplies & 96927090 shop tools 137.01

Total Applied Maintenance Supplies & Solutions: 137.01

Aramark Uniform Services

141 Aramark Uniform Services 1677832218 Hall rugs 158.34

141 Aramark Uniform Services 1677850168 Hall rugs 101.50

141 Aramark Uniform Services 1677836630 sfty bldg rugs 124.35

141 Aramark Uniform Services 1677845612 sfty bldg rugs 52.93

141 Aramark Uniform Services 1677832217 rugs/uniforms 14.26















Total Aramark Uniform Services: 626.12

Aring Equipment

144 Aring Equipment 738584 parts 187.38

Total Aring Equipment: 187.38

ARMS, INC.

4535 ARMS, INC. 0248704 paper shredding 39.92

Total ARMS, INC.: 39.92

AT & T

145 AT & T 920757726504 920 757-7265 658 6 58.20

TB - 5b




Invoice Amount

Total AT & T: 58.20

AUTOMOTIVE SUPPLY

147 AUTOMOTIVE SUPPLY 011670981 stock 81.60



147 AUTOMOTIVE SUPPLY 011672208 vehicle parts 2.99

147 AUTOMOTIVE SUPPLY 011672544 vehicle parts 86.91

147 AUTOMOTIVE SUPPLY 011668070 parks supplies 54.08

Total AUTOMOTIVE SUPPLY: 344.15

Bassett Mechanical

155 Bassett Mechanical 6032151C maintenance contract 492.60



Total Bassett Mechanical: 985.20

Baycom, Inc.

160 Baycom, Inc. EQUIPINV_013 fd battery pak 348.00

160 Baycom, Inc. SRVCE000000 fd pager 82.50


160 Baycom, Inc. SRVCE000000 fd reprogram tone alerts 27.50


Total Baycom, Inc.: 678.00

Bayland Buildings Inc

5700 Bayland Buildings Inc REFUND FEE refund citizen partic fee (pd twice) 75.00

Total Bayland Buildings Inc: 75.00

Belson Co

5699 Belson Co 0000287838 floor scrubber 4,872.40

Total Belson Co: 4,872.40

BMO Harris Bank N.A. - Payments

5203 BMO Harris Bank N.A. - Payment TOWN STMT acct# 5112 7700 0002 3400 3,142.79

5203 BMO Harris Bank N.A. - Payment TOWN STMT acct# 5112 7700 0002 3400 832.12



















Invoice Amount


Total BMO Harris Bank N.A. - Payments: 10,348.66

Bobcat Plus, Inc.

180 Bobcat Plus, Inc. RG14515 repair unit 341 233.26

180 Bobcat Plus, Inc. RG14515 repair unit 341 939.68

Total Bobcat Plus, Inc.: 1,172.94

Brett Brown

5650 Brett Brown REIMB GLASS reimb glasses 282.96

Total Brett Brown: 282.96

Brian Rickert

5702 Brian Rickert SFTY SHOES reimb safety shoes 243.83

Total Brian Rickert: 243.83

Broadway Automotive

5288 Broadway Automotive 413957P vehicle parts 337.95





Total Broadway Automotive: 659.21

Brooks Tractor

201 Brooks Tractor D63016 vehicle repair unit 12 244.10

Total Brooks Tractor: 244.10

Carew Concrete

213 Carew Concrete 1093502 parking lot -Town Hall 346.50

Total Carew Concrete: 346.50

Cedar Corporation

5707 Cedar Corporation 95778 advisory/consulting services 875.00

5707 Cedar Corporation 95779 Municipal boundary description 155.50

5707 Cedar Corporation 95781 plats & csm review 354.00

5707 Cedar Corporation 95782 plan review -Crestview South 225.00

Total Cedar Corporation: 1,609.50

Cenex Fleetcard

229 Cenex Fleetcard 155827 acct# 376676 503.47

229 Cenex Fleetcard 155827 acct# 376676 1,352.71



Total Cenex Fleetcard: 2,278.53

Chris Thelen

238 Chris Thelen SFTY SHOES Safety boots 219.99




Invoice Amount

Total Chris Thelen: 219.99

Cintas First Aid & Safety

243 Cintas First Aid & Safety 5010621666 First aid / safety supplies 159.39

Total Cintas First Aid & Safety: 159.39

City of Appleton

244 City of Appleton 241506 valley transit connector service 2,539.12

Total City of Appleton: 2,539.12

Complete Office

204 Complete Office 293222 office supplies 49.59

204 Complete Office 297390 supplies returned 35.89-


204 Complete Office 300956 copy paper 22.02



204 Complete Office 292479 paper returned 10.82-



Total Complete Office: 20.86

Cummins NPower LLC

264 Cummins NPower LLC F4-4444 vehicle parts 254.58

Total Cummins NPower LLC: 254.58

Dale Waala

268 Dale Waala MILEAGE REI reimb mileage for seminar 87.20

Total Dale Waala: 87.20

Dean Enterprises, LLC

105 Dean Enterprises, LLC D-69834 Field of Dreams 3.12

Total Dean Enterprises, LLC: 3.12

East Central WI Plumbing Inspe

4008 East Central WI Plumbing Inspe 2018 ANNUAL Dale, Rene' dues 50.00

Total East Central WI Plumbing Inspe: 50.00

Ehlers Investment Partners LLC

2013 Ehlers Investment Partners LLC STMT APR201 management fees 153.61

2013 Ehlers Investment Partners LLC STMT MAR201 management fees 158.52

Total Ehlers Investment Partners LLC: 312.13

Fastenal Company

343 Fastenal Company WIAPP298262 parts for shop 51.00

343 Fastenal Company WIAPP298546 parts for plows 685.07

343 Fastenal Company WIAPP298723 batteries 37.16




Invoice Amount

Total Fastenal Company: 773.23

Ferguson Enterprises Inc #1550

2015 Ferguson Enterprises Inc #1550 4443761 parks supplies 56.78

2015 Ferguson Enterprises Inc #1550 4443761-1 parks supplies 146.96

Total Ferguson Enterprises Inc #1550: 203.74

FIRE APPARATUS & EQUIPMENT, IN

350 FIRE APPARATUS & EQUIPMEN 18110 FD supplies 1,254.86

350 FIRE APPARATUS & EQUIPMEN 18145 FD valves 1,226.00

350 FIRE APPARATUS & EQUIPMEN 18190 FD supplies 11.96

350 FIRE APPARATUS & EQUIPMEN 18200 FD supplies 93.02

Total FIRE APPARATUS & EQUIPMENT, IN: 2,585.84

Fire Services Plus, LLC

4066 Fire Services Plus, LLC 082687 fd recharge extinguisher 29.00

Total Fire Services Plus, LLC: 29.00

Fire-Rescue Supply, LLC

352 Fire-Rescue Supply, LLC 7556 fire dept annual service 950.00

Total Fire-Rescue Supply, LLC: 950.00

Fox Cities Embroidery, Inc.

363 Fox Cities Embroidery, Inc. 23527 FD clothing 1,140.30

Total Fox Cities Embroidery, Inc.: 1,140.30

Fox Valley Overhead Door, Inc.

370 Fox Valley Overhead Door, Inc. 54504 service garage door 153.50

Total Fox Valley Overhead Door, Inc.: 153.50

Geographic Information Services

4239 Geographic Information Services GIS-6483 support block 625.00

Total Geographic Information Services: 625.00

Graphic Finishing

399 Graphic Finishing 34759 Spring newsletter 2,811.50

Total Graphic Finishing: 2,811.50

Gray's Inc.

4299 Gray's Inc. 34669 plow blades 3,293.00

Total Gray's Inc.: 3,293.00

Greenville Lions Club

408 Greenville Lions Club CATFISH AD 2 Advertising 150.00

Total Greenville Lions Club: 150.00




Invoice Amount

Greenville Sanitary District

2021 Greenville Sanitary District 1052.00 APR2 town hall bldg 48.53

2021 Greenville Sanitary District 1070.00 APR2 sfty bldg 44.45

2021 Greenville Sanitary District 1813.00 APR2 public works bldg 58.55

2021 Greenville Sanitary District 1104.00 APR2 comm park west bath 32.36

2021 Greenville Sanitary District 1105.00 APR2 comm park east bath 25.79

2021 Greenville Sanitary District 1106.00 APR2 comm park kitchen 25.79

2021 Greenville Sanitary District 1107.00 APR2 jennerjohn park 17.05

2021 Greenville Sanitary District 3374.00 APR2 concession stand 31.37

Total Greenville Sanitary District: 283.89

Guy Wanta

5703 Guy Wanta SFTY SHOES reimb safety shoes 217.13

Total Guy Wanta: 217.13

Harter's Fox Valley Disposal

425 Harter's Fox Valley Disposal 0000215021 refuse cust# 008322 33.25

425 Harter's Fox Valley Disposal 0000215021 refuse cust# 008322 91.25

425 Harter's Fox Valley Disposal 0000215021 refuse cust# 008322 24,788.80

Total Harter's Fox Valley Disposal: 24,913.30

HORTONVILLE SCHOOLS

436 HORTONVILLE SCHOOLS MHP LOT CRD mh lottery credit 1,778.12

436 HORTONVILLE SCHOOLS MHP PRMT FE mhp fees 4,643.49

Total HORTONVILLE SCHOOLS: 6,421.61

Hydroclean Equipment, Inc.

438 Hydroclean Equipment, Inc. IN00018213 repairs 333.50

Total Hydroclean Equipment, Inc.: 333.50

ICMA Membership Renewals

441 ICMA Membership Renewals RENEW MBR# Membership -Joel Gregozeski 764.03

Total ICMA Membership Renewals: 764.03

Jacob Rick

4656 Jacob Rick FLEET FARM reimb clothing allowance 79.98

Total Jacob Rick: 79.98

James Ziegert Jr

5006 James Ziegert Jr REIMB FVTC reimb for class 81.71

5006 James Ziegert Jr REIMB FVTC reimb for class 29.02

Total James Ziegert Jr: 110.73

Jeff's Water Conditioning

490 Jeff's Water Conditioning 43836 salt parks 43.60

Total Jeff's Water Conditioning: 43.60




Invoice Amount

JG Building Inc

5615 JG Building Inc 119 countertop repl town hall kitchen 2,028.38

Total JG Building Inc: 2,028.38

JSD Professional Services Inc

5691 JSD Professional Services Inc 3 Savannah Heights 405.00

Total JSD Professional Services Inc: 405.00

Kundinger Fluid Power

570 Kundinger Fluid Power 50481016 parts for vehicles 244.27

570 Kundinger Fluid Power 50482666 parts for vehicles 99.96

570 Kundinger Fluid Power 50483564 shop stock 171.72

Total Kundinger Fluid Power: 515.95

LANGE ENTERPRISES

581 LANGE ENTERPRISES 65272 road signs 1,251.60

Total LANGE ENTERPRISES: 1,251.60

Leanne Meidam Wincentsen

4241 Leanne Meidam Wincentsen REIMB FUNER Sid Kroeger funeral 20.99

Total Leanne Meidam Wincentsen: 20.99

Lisa Beyer

599 Lisa Beyer MILEAGE REI reimb mileage for conference 87.75

Total Lisa Beyer: 87.75

Mann & Associates

4517 Mann & Associates APR2018 VAL valuation svcs -Julius Dr project 8,000.00

Total Mann & Associates: 8,000.00

Marco

687 Marco INV5147217 fd copy machine 46.41

687 Marco INV5134004 Copier W6895 Parkview 90.95

Total Marco: 137.36

Mark Strobel

5704 Mark Strobel REPLACE CK# replace ck#11611 (2005) 35.00

Total Mark Strobel: 35.00

Mc Mahon Associates, Inc.

636 Mc Mahon Associates, Inc. 0800341 CTH CB Trail Connection 5,925.50

636 Mc Mahon Associates, Inc. 0909555 TIF District 2,513.70

Total Mc Mahon Associates, Inc.: 8,439.20

Menards

643 Menards 74294 town hall -coat rack 22.99

643 Menards 73813 fire dept supplies 20.46




Invoice Amount




643 Menards 74442 fire dept / sanitary supplies 17.99

643 Menards 75019 pw/gsd 14.50

643 Menards 75860 shelf 22.99

643 Menards 74429 supplies salt shed 11.28

643 Menards 75843 street sign lumber 83.96

643 Menards 74222 parks supplies 379.46













Total Menards: 1,315.57

Michael Brown

5693 Michael Brown VISION REIMB reimb vision benefit 136.00

5693 Michael Brown EXP RPT MTG reimb mileage, meal Chamber mtg 6.92

5693 Michael Brown MILEAGE REI reimb mileage April travel 26.00

5693 Michael Brown REIMB MILEA reimb mileage Fox Cities ED mtg 13.73

5693 Michael Brown REIMB MOVIN reimb moving expenses 1,314.46

5693 Michael Brown EXP RPT MTG reimb mileage, meal Chamber mtg 5.00

5693 Michael Brown REIMB MEAL reimb meal at mtg 10.00

Total Michael Brown: 1,512.11

Michels Materials

4115 Michels Materials 350947 bleachers-Comm Park 762.26

Total Michels Materials: 762.26

Midwest Sheet Metal and Fab

658 Midwest Sheet Metal and Fab 18388 bldg maint 140.00

Total Midwest Sheet Metal and Fab: 140.00

Monroe Truck Equipment

670 Monroe Truck Equipment 789738 parts for plow 712.24

Total Monroe Truck Equipment: 712.24

Office Technology Group

5238 Office Technology Group 209564 ThinkPad-Joel 1,621.58

5238 Office Technology Group 209566 computers,monitors -Brian,Michael 1,961.73

5238 Office Technology Group 209812 IT contract 720.00

5238 Office Technology Group 211143 IT managed services 720.00




Invoice Amount

Total Office Technology Group: 5,023.31

Oshkosh Fire & Police Equipment

708 Oshkosh Fire & Police Equipment 172835 fd warning lights 432.00

708 Oshkosh Fire & Police Equipment 172868 fd warning lights 532.00

708 Oshkosh Fire & Police Equipment 173037 Fire Dept 5362 Lights 215.60

708 Oshkosh Fire & Police Equipment 173074 Fire Dept SCBA equip 38,345.00

Total Oshkosh Fire & Police Equipment: 39,524.60

Outagamie County Treasurer

718 Outagamie County Treasurer 117892 fire dept 377.14

718 Outagamie County Treasurer 1016903 genrl/winter maintenance 147.84

718 Outagamie County Treasurer 1016903 genrl/winter maintenance 1,427.97

718 Outagamie County Treasurer 2054 residential waste acct#186394 11,664.88

718 Outagamie County Treasurer 2054 residential waste acct#186394 48.84

718 Outagamie County Treasurer 117920 addressing 45.00

Total Outagamie County Treasurer: 13,711.67

Paul Conway Shields

735 Paul Conway Shields 0421009-IN FD shields 55.50

735 Paul Conway Shields 0421094-IN FD shields 55.50

735 Paul Conway Shields 0421503-IN FD returned items shipping 15.78

735 Paul Conway Shields 0421452-IN FD streamlight 715.00

Total Paul Conway Shields: 841.78

Penflex, Inc.

741 Penflex, Inc. 18-0255 per account fee 295.00

Total Penflex, Inc.: 295.00

Postmaster

758 Postmaster STAMPS APR2 stamps (800 @ .50) 600.00

Total Postmaster: 600.00

Powell Plumbing & Radon Experts

5291 Powell Plumbing & Radon Experts 619 kitchen -town hall 89.75

Total Powell Plumbing & Radon Experts: 89.75

Proclean Janitorial Services,

764 Proclean Janitorial Services, STMT APR201 Cleaning for Apr 2018 587.32



Total Proclean Janitorial Services,: 1,665.96

R.J. Marx, Inc.

778 R.J. Marx, Inc. 18-10392 FD property tags 54.00

778 R.J. Marx, Inc. 18-10446 graphics unit 263 538.85

Total R.J. Marx, Inc.: 592.85




Invoice Amount

Ranger Services, Inc.

786 Ranger Services, Inc. 04TG18 arbor day presentation 275.00

Total Ranger Services, Inc.: 275.00

Register of Deeds

792 Register of Deeds 201800000185 acct# 507 recording fees 60.00

Total Register of Deeds: 60.00

Rene' Frey

795 Rene' Frey MILEAGE REI mileage 87.20

Total Rene' Frey: 87.20

Riesterer & Schnell, Inc.

807 Riesterer & Schnell, Inc. 1318812 parts 11.70

807 Riesterer & Schnell, Inc. 1326459 starter cover 17.62

Total Riesterer & Schnell, Inc.: 29.32

Road Equipment Parts Center

812 Road Equipment Parts Center 676252 vehicle supplies 14.76



Total Road Equipment Parts Center: 206.43

Robert J. Immel Exc.,Inc.

821 Robert J. Immel Exc.,Inc. 16642 snowplowing Mar/Apr 2018 7,590.00

821 Robert J. Immel Exc.,Inc. 16686 snowplowing apr2018 4,255.00

821 Robert J. Immel Exc.,Inc. 16672 repair strm swr Comm Park 1,477.80

Total Robert J. Immel Exc.,Inc.: 13,322.80

S.I. Metals

861 S.I. Metals 209130 order # 119667 214.00

Total S.I. Metals: 214.00

Schenck SC

874 Schenck SC SC10173798 audit 2017 2,883.00

Total Schenck SC: 2,883.00

Schmidts Collision

5701 Schmidts Collision VEH#27 REPAI #27 repair 478.00

Total Schmidts Collision: 478.00

Seiler Instrument & Mfg Co Inc

4635 Seiler Instrument & Mfg Co Inc INV-364580 GPS Pathfinder sftwr update 255.00

Total Seiler Instrument & Mfg Co Inc: 255.00

Service Motor Company

901 Service Motor Company IV86314 parts 311.85




Invoice Amount

Total Service Motor Company: 311.85

Shepherd of the Hills

5199 Shepherd of the Hills REISSUE CK# reissue lost ck from Jan2017 360.00

5199 Shepherd of the Hills REISSUE CK# Feb2018 rental for election 180.00

Total Shepherd of the Hills: 540.00

Short Elliot Hendrickson Inc

3009 Short Elliot Hendrickson Inc 348521 Julius Dr reconstruction 1,050.00

Total Short Elliot Hendrickson Inc: 1,050.00

Silton, Seifert, Carlson S.C.

921 Silton, Seifert, Carlson S.C. STMT NO: 233 municipal acct 24368-600M 2,395.80

Total Silton, Seifert, Carlson S.C.: 2,395.80

Speedy Metals

928 Speedy Metals 4646510-AP steel 33.30




Total Speedy Metals: 135.50

Superior Chemical

973 Superior Chemical 192299 shop supplies 426.27

973 Superior Chemical 192301 cleaning chemicals 202.12

Total Superior Chemical: 628.39

Tim Lambie

1020 Tim Lambie 56 reimburse phone use 50.00

Total Tim Lambie: 50.00

Time Warner Cable

1021 Time Warner Cable 5563 APR2018 10404-715640501 21.44

1021 Time Warner Cable 603810901042 10404-603810901 86.17







1021 Time Warner Cable 3652 MAY2018 10404-601390401 10.78






Total Time Warner Cable: 647.68




Invoice Amount

Tri City Glass & Door

4515 Tri City Glass & Door I03-0416-3472 part for door 86.36

Total Tri City Glass & Door: 86.36

U.S. AutoForce

5182 U.S. AutoForce 7866853 vehicle parts 538.84

Total U.S. AutoForce: 538.84

Unemployment Insurance

1085 Unemployment Insurance 000008906461 acct# 698061-000-0 32.41

1085 Unemployment Insurance 000008948534 acct# 698061-000-0 32.41

Total Unemployment Insurance: 64.82

United Cooperative

5312 United Cooperative TOWN STMT Town acct# 5248390 38.00

Total United Cooperative: 38.00

UNITEL

1089 UNITEL 43874 updated Switchvox 49.50

Total UNITEL: 49.50

UWEX Center for Land Use Education

5484 UWEX Center for Land Use Educ 880 PC Workshop 4-18 Brown 25.00

Total UWEX Center for Land Use Education: 25.00

Verizon Wireless

1108 Verizon Wireless 9804537705 acct#685970983-00001 402.75







Total Verizon Wireless: 1,769.11

Vermeer-Wisconsin, Inc.

1109 Vermeer-Wisconsin, Inc. 30059977 vehicle parts 427.65

1109 Vermeer-Wisconsin, Inc. 30060125 vehicle parts 70.76

1109 Vermeer-Wisconsin, Inc. 30060475 hard hats 343.96

Total Vermeer-Wisconsin, Inc.: 842.37

Village of Hortonville

1117 Village of Hortonville 9-18 election notices 78.29

Total Village of Hortonville: 78.29

WE Energies

1135 WE Energies COGS 6/PREM cogs6/prem acct#6693-586-968 498.84

1135 WE Energies GRP BILL APR grp bill# 3871-142-632 976.69




Invoice Amount


1135 WE Energies GRP BILL APR grp bill# 3871-142-632 1,551.34




















1135 WE Energies STREET LTG st ltg acct# 1471-737-962 4,216.65

1135 WE Energies STREET LTG st ltg acct# 1471-737-962 114.83







1135 WE Energies GRP BILL APR grp bill# 3871-142-632 1,334.75


Total WE Energies: 14,657.86

Weld Specialty Gas & Equip Inc

5687 Weld Specialty Gas & Equip Inc CR224104 cylinder rent credit 16.74-

5687 Weld Specialty Gas & Equip Inc R03180940 cylinder rent 16.74

Total Weld Specialty Gas & Equip Inc: .00

Wendy Helgeson

4734 Wendy Helgeson VISION REIMB reimb glasses 87.91

4734 Wendy Helgeson REIMB MILEA reimb mileage Towns Assoc mtg 65.40

Total Wendy Helgeson: 153.31

Werner Electric Supply

5263 Werner Electric Supply S5483695.001 shop bldg maint 93.70

5263 Werner Electric Supply S5460324.001 led light bulbs 110.00

Total Werner Electric Supply: 203.70

Weyers Equipment

1141 Weyers Equipment 01-110373 goosen belt 77.37

Total Weyers Equipment: 77.37




Invoice Amount

Winnebago County Treasurer

1165 Winnebago County Treasurer 12770 2018 hwy chrgs 25.51

Total Winnebago County Treasurer: 25.51

Winter Equipment Company

4238 Winter Equipment Company IV37385 parts f/plows 1,526.77

Total Winter Equipment Company: 1,526.77

Wisconsin Media

380 Wisconsin Media 0001510495 acct 15909 legal notices 354.67

Total Wisconsin Media: 354.67

YMCA of the Fox Cities

1205 YMCA of the Fox Cities APR-DEC NE corp program memberships 171.00




Total YMCA of the Fox Cities: 855.00

Grand Totals: 208,890.50

1 - Single Permits Current Month

April, 2018

CONTRACTOR PERMITVALUEPROJECTLOCATIONOWNERDATE

April, 2017

194 - Building & Misc. Permits to Date

15 - Single Permits Current Month

184 - Building & Misc. Permits to Date

1 - Duplex Permits Current Month 0 - Duplex Permits Current Month

19 - Electrical Permits to Date

42 - Heating Permits to Date

21 - Plumbing Permits to Date

22 - Electrical Permits to Date

37 - Heating Permits to Date

13 - Plumbing Permits to Date

2 - Duplex Permits to Date

5 - Single Permits to Date

27 - Single Permits to Date

4/2/2018 Scott Van Linn W6172 Rock Island Drive Renewal of Permit 44-17 $0.00 82-18Self

4/2/2018 Phil Petterborg W6953 Rockdale Lane Permit Renewal 35-17 $0.00 83-18Self

4/3/2018 Joel Cannon N1525 Stone Bluff Lane Deck $1,500.00 84-18Self

4/4/2018 U.S. Cellular N1079 Craftsmen Drive Replacement and Addition $20,000.00 85-18

4/4/2018 Homestead Meadows W7560 Spencer Road Renewal of permit 62-17 $0.00 86-18Self

4/4/2018 Ken Schmidt W7243 Spencer Road Reroof House $22,000.00 87-18Armor Shield Metal Roofing

4/5/2018 Daniel Schultz W6954 Glen Valley Drive Shed $2,500.00 88-18Self

4/6/2018 James Slaets W7683 Hillview Road Enclosing Lean To and Roof $10,000.00 89-18Self

4/6/2018 Cintas N1352 County Road CB Monument Sign $7,000.00 90-18Fox Cities Sign

4/6/2018 Outag. Cty Airport Manager W6390 Challenger Drive Ticket Counters and Baggag $809,170.00 91-18Miron Construction

4/5/2018 Willard & Patricia Griesbach N1788 Municipal Drive Remodel Whole House $10,000.00 92-18Self

4/9/2018 Richard Germain N1429 Julius Drive Renewal of Permit 19-17 $0.00 93-18Self

4/9/2018 Gary Kusnierz W7983 Lundeen Drive Basement Remodel $20,000.00 94-18Self

4/9/2018 James Vandenboom N1365 Moon Dust Court Pergola $800.00 95-18Self

4/10/2018 Jean & Rick Groleau N978 Summer Breeze Lane Basement Remodel $36,000.00 96-18Virtue Homes, LLC

4/11/2018 Resident N1091 Alexandra Way Single Family $320,000.00 97-18Konkle Investments, LLC

4/11/2018 Michael Johnson N1267 Churchill Road New Garage on site of razed $32,000.00 98-18Self

4/12/2018 Alex Gueldenzopf N974 Glennview Drive Basement Remodel $20,000.00 99-18Self

4/12/2018 Don Krupka W6418 Boonesborough Drive Replacement of Windows $7,100.00 100-18Earth Sense Energy Systems

4/23/2018 Resident W7073 Crestfield Way Duplex $450,000.00 101-18Portside Builders

4/23/2018 AVE66 LLC W6390 Quality Drive Tenant Alteration $8,000.00 102-18Self

4/24/2018 John & Michele Franchini W7522 Molly Marie Court Basement Remodel $7,000.00 103-18Self

4/24/2018 Dennis Jager N219 Nature Trail Drive Deck $5,000.00 104-18Jim Gram

4/24/2018 Larry Beyer N961 Mayflower Drive Fence $0.00 105-18Security Fence

4/25/2018 M&R Property Holdings N1523 #21 D8 Mayflower Drive Mini Storage $83,000.00 106-18Trademark Builders

4/25/2018 M&R Property Holdings N1523 #28 B7 Mayflower Drive Mini Storage $68,000.00 107-18Trademark Builders

printed: 5/1/2018 10:40:26 AM page 1 of 2

TB - 5c

DATE OWNER LOCATION PROJECT VALUE PERMITCONTRACTOR

4/25/2018 Erik Kramer W6870 Goldfinch Court Egress Window Install $4,000.00 108-18Self

4/26/2018 Paul Kramer N1462 Evening Star Drive Addition to Laundry Room $2,000.00 109-18Self

4/30/2018 William Brazeau N1398 Buman Way Basement Remodel $10,000.00 110-18Self

4/30/2018 Patrick Vande Voort W6292 Rocky Mountain Drive Deck $2,500.00 111-18Self

4/30/2018 Sasha Lee W7295 Moonlight Drive Fence $0.00 112-18Mi-T Fence

printed: 5/1/2018 10:40:26 AM page 2 of 2

Sheriff ’s Office Activity April 2018

Dep. VanBerkel has just cleared from light duty after a work related injury. Below is a review of total calls for the month.

During the month of March there were a total of 417 calls for service in Greenville. This averages 2.3 calls per four hour block and 14 calls for service per day. This included:

26 911 calls

22 accidents

15 alarms

3 animal call

21 medical calls

11 motorist assist calls

14 reckless driver complaints

8 suspicious incidents

36 traffic stops

11 traffic safety incidents (times officers check out to run radar or monitor traffic)

1 disturbance

0 burglaries

12 welfare checks

TB - 5ci

Greenville Fire Department April 2018 Calls For Service Report

Total April fire runs: 20

Total fire runs through April: 72

Total runs last year at this same time: 63

Average number of fire fighters per call: 11

0

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Alert Structurefire

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

NUMBER OF CALLS ON VARIOUS DAYS OF THE WEEK

TB - 5cii

Greenville Fire Department Business Meeting Minutes

April 23, 2018

1. Meeting called to order at 6:48 pm by President Elandt.

2. Pledge of Allegiance was recited.

3. Roll Call was taken.

4. Secretary’s report for March 2018 was read. LT Weihing advised that a clarification/change should be made to the March meeting minutes regarding the donation by Victory Riegel. Her donation will be used to purchase an additional ice rescue suit rather than as noted. FF Kempen made a motion to accept the Secretary’s report for March 2018, seconded by FF Ernst and passed by unanimous consent.

5. Treasurer Report –none due to EMS page out during meeting; to be given at May 29th business meeting.

6. Officer Reports a. Training

i. CPT Hajos advised that May’s training will be on hydrants, LDH deployment and cross lays/repacking hose on the trucks.

b. CPT Immel reported that the 1-1/4 inch hose on 5382 can reach much further than the hose reel and may be more effective for grass fires depending on proximity of the truck to the fire.

c. D/C Vande Hei reported the governor on 5361 needs to be replaced and will be taken to the shop in the near future.

d. D/C Kitowksi reported that he needed a few volunteers to take a truck to the Farmer’s Market for Pub Ed on June 13th from 3-7 pm. He was going to around a sign-up sheet.

e. D/C Kitowski advised that Chris Thelen Jr. needed a couple of volunteers to assist him with lunch committee in May. LT Weihing and FF Moser volunteered to help.

f. D/C Kitowski and CPT Lambie started to discuss the auditing function of the GFD accounts (checking, fundraising, restoration). Currently this is being performed by a different auditor than the Town. If we chose to use a different auditor this would need to be paid for by the FD. This cost is around $500 per year. Discussion will need to take place at the next meeting due to an interruption in the meeting due to EMS page at this juncture of the meeting.

7. Old Business

a. None reported

8. New Business a. Clint Kriewaldt stopped by the meeting to introduce himself, answer questions and

gather some signatures to get his name on the ballot for the Outagamie County Sherriff’s election coming up in the fall of 2018.

9. Chief’s Report

a. Requested volunteers for a crew to take 5321 to Immanuel Lutheran for their annual walk/run on May 5th.

b. Mandatory appearance this evening (April 23rd @ 8:00 pm for all GFD personnel present) at the Town Hall for a walk through on a PPT presentation that will be made available to the Town regarding the proposed build out of a new fire station.

c. 5382 is scheduled to be taken to Red Power Diesel for some modifications and re-plumbing of the booster/hose reel line. This should address issues with pressures and distance.

d. Chief will be attending the Lioness Parade of Checks to be held on May 1st. e. Theda Star is conducting a case study on May 23rd (shown on GFD/EMS calendar).

Primarily geared towards EMS; however, FFs are encouraged to attend. f. Chief mentioned a recent video on PPE and decon that D/C Kitowski emailed to

everyone. Encouraged everyone to watch or re watch the video and consider establishing a similar process with minor equipment needed for decon purposes prior to getting back on the apparatuses following a structure fire or similar toxic environment. Future discussion is needed on this topic.

g. Noted that Grand Chute FD is hosting a Task Force 1 course/class on May 18th and 19th. Primarily for officers and the class is focused on fire ground command with light staffing.

h. Read a thank you letter from the YMCA on a recent EMS call to their Fox West location. i. Chief advised he received an email from Emergency Management regarding any recent

costs the department may have sustained from response/assistance on barn collapses due to the April 14-15th snowstorm in NE WI. While no guarantee, the Town could potentially be reimbursed for some of the costs related to assist the Town of Ellington on a call for this.

10. Call Report: 18 calls since the last meeting. Brief discussion on origin and cause of fire on

Summerwind Lane.

11. A motion was made to adjourn the meeting by FF Moser, FF Nicholas seconded the motion and it was passed by unanimous consent. Meeting was adjourned at 7:37pm.

Respectfully submitted, Firefighter Brian Salm #53334

Greenville 1st Responders April 2018 Calls For Service Report

Total April 1st Responder runs: 33

Total 1st Responder runs through April: 115

Total runs last year at this same time: 115

Average number of 1st Responders per call: 5

0

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0123456789

1011121314

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

NUMBER OF CALLS ATVARIOUS DAYS OF THE WEEK

Greenville First Responders Date: 4/16/18 Annual Meeting Notes Meeting Attendance: Robin K Mark E. Rick R. Kathy M. Jamie C. Josh L. Tim I. Eric k. Vicki P. Scott R. Ben R. Jim Z. Jesse M. Mike H.

Meeting Called to Order @ 6:05 Kathy motioned to approve minutes from 2017 Annual meeting. Jesse second. Motion passed with no opposition. Membership Amendment Section A was reviewed

- Mark brought made a point that we did not get many applications for the last open positions so will we find someone already trained the next time there is an opening

- The group decided to leave the by-laws as written because it states our requirement to be a member doesn’t mean we can’t send a candidate to school, but they cannot become a member until completing class

Mark reviewed elections Election of Officers Coordinator, Secretary, and Treasurer are up for election

Vickie made a motion to nominate the three current officers to re-election. Mark accepted his nomination. Ben accepted his nomination. Josh accepted his nomination. Jesse Second. Motion was carried with no opposition.

Meeting Adjourned @ 6:55 Motioned by Jesse. Second Josh.

Greenville First Responders Date: 4/16/18 Monthly Meeting Notes Training Attendance: Robin K Mark E. Rick R. Kathy M. Josh L. Tim I. Tom K Jaimie C Eric K. Vicki P. Scott R. Ben R. Jim Z. Jesse M. Meeting Attendance: Robin K Mark E. Rick R. Kathy M. Josh L. Tim I. Tom K Jaimie C Eric K. Vicki P. Scott R. Ben R. Jim Z. Jesse M. Greenville Fire: NP Training: Annual Meeting Meeting Called to Order @ 6:21 OCRAFR Report: NP OC Sherriff’s Dept.: NP Gold Cross Report: Katie was available for questions on the phone YMCA Call

- Katie wanted to tell everyone great job again at the PNB save at the YMCA - Josh mentioned we should try to consider crowd control when we have enough people arrive

Annual Meeting: No Training Secretary Report:

Kathy motioned to approve the minutes as presented. Robin second. Motion passed with no opposition. Treasurer’s Report

Checking: $1,356.96 Savings: $11,601.66 Fundraising: $17,329.24

Kathy motioned to approve the treasurer reports as presented. Jesse second. Motion passed with no opposition

Old Business New Station

- The focus will be on PR right now

Group Picture - May is bloodbourne pathogens meeting - Everyone please try to be here - Picture to be between bloodbourne training and monthly meeting

New Business Pager Issues

- Rick is wearing a new pager from Nielsen - He has the new digital pager working for tones - He is seeing a few out of range errors - Pages have been very clear - Josh made a motion to buy one of the new pagers for Rick. Ben Second the motion. Motion passed

with no opposition. - The pager will come out as a budget item

Jamie C Membership

- His probationary membership has expired - Mark asked if anyone had any issues with his probationary period - Mark made a motion to accept him as a new member. Josh Second the motion. Motion passed with no

opposition. Fire/EMS Raffle

- Jim is asking to get sold tickets back - Tickets are due back NO Later than May 4th - Drawing is May 10th

E-Licensing

- The group needs to each do their online renewal - Please remember to do this soon

Training Records

- Katie sent an email to Mark about the training records - The state won’t carry over training records between groups - Mark will work with Jamie and Mike on these.

Autism Class – FVTC

- Vickie attended a course at FVTC - They had a community class the night before for families with Autism in the family and 19 of the 26

families in attendance were from Greenville - The participants were advised to contact your local EMS provider - The county discussed how they could get some special information into the CAD system - Vickie will talk to Scott about a time families could come down to talk about their child’s needs

Women’s Club Donation - $1,000 donation again - Ben already sent Thank You

Motorcycle Accident - Jennifer Regal wants to make a donation - Her husband passed away after his trike accident on Mayflower Rd - She was specific to donating an item ($750) - The group proposes that she donates 1 pediatric bag and 1 new BP cuff - Josh made a motion to order 3 more pediatric med bags and 1 new BP cuff. Jesse Second. Motion

passed with no opposition. New Fire SCBAs

- Josh showed the SCBAs to the group because we help fill on structure fires - These bottles don’t need to be turned on or off to fill - Cascade system in 71 is already been set

Sex Trafficking Presentation

- Jesse talked to the group about Steve Elliot - Steve is very open to talking to anyone - Outagamiecountystoptrafficking.com is very informative for teenage age kids - Our group can help by getting the word out.

Calls

• Call total this year 98 Training Next Month

• Bloodboure Pathogens at May meeting Meeting Adjourned @ 7:20. Motioned by Josh. Second by Jesse.

Page 1 of 2

MEETING: AGENDA ITEM #: __________

DATE:

Town Board

May 14, 2018 ACTION TYPE: Approval/Denial


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Tony Nowak, Director of Parks, Recreation and Forestry Date: May 9, 2018 RE: Parks, Recreation and Forestry Department Report

ACTION TYPE: This item is for discussion only.

BACKGROUND & SUMMARY: A report related to the activities of the Parks, Recreation and Forestry

Department is provided to the Town Board as follows:

1. Met with Michael regarding landscape plan review of commercial developments.

2. Attended the NEWPRO meeting in Little Chute.

3. Prepared materials for and attended the Annual Town Meeting.

4. Prepared materials for and attended the Park Commission meeting.

5. Interviews were conducted for seasonal positions and all positions have been filled. We have

two returning staff and two new employees. The new hires are Isaac Gerhardt and Samantha

Roubal. The new hires will be starting in June, our long term seasonal (Jeff Schultz) has already

started and our returning short term seasonal (Joe Cliver) will be starting the week of May 14.

6. Attended a pre-construction meeting for the Lion Park Quadrant 2 project.

7. Reviewed landscape plans for United Coop and Thrivent Financial.

8. Reviewed materials for and attended weekly Development Review meetings.

9. Met with MSA regarding potential future park planning projects.

10. Established the schedule for Community Movie Night.

11. Send out sponsorship renewals for Community Movie Night.

12. Tennis registration is open. We currently have one class full with most others half full.

13. Prepared materials for and attended the Urban Forestry Board meeting.

14. Met with Cindy Reffke of the Appleton Breakfast Rotary Club regarding the tree planting project.

15. Attended the Rotary Club banquet and dedication for the memorial tree project at Lions Park.

16. Selner Tree Care finished their contracted portion of the tree pruning. Staff ended up with one

or two blocks left that will be rolled into next winters pruning.

17. Wolfrath’s planted 23 trees total in Pebble Ridge (12), Glen Valley (7) and Lions Parks (4) as part

of the Rotary Club tree planting project. Staff installed plaques at each of these trees.

18. Organized the Urban Forestry Board to bag seedlings ahead of the Arbor Day Celebrations.

TB - 5ciii

Parks, Recreation and Forestry Department Report Page 2 of 2

19. Dan Traas from Ranger Services did two presentations at the Greenville Middle School as part of

our Arbor Day Celebration. Each student was sent home with a White Oak seedling.

20. I conducted a Tree Education Workshop for the public on April 27th. Attendees received a free

Swamp White Oak sapling for attending. The workshop was not as well attended as in past years

with only 6 attendees.

21. I remarked street tree planting locations ahead of planting. Wolfrath’s has started planting and

should be complete in a couple weeks dependent on weather.

22. The Public Works crew excavated and installed gravel pads for the bleachers on Diamonds A and

B. The bleachers were installed on the existing asphalt for Diamond D. All three sets of bleachers

were installed ahead of the GYS Opening Day.

23. Staff installed a memorial bench for Dave Wagner next to the Diamond D batting cage. This was

completed ahead of opening day as well, as requested by the Civic Club.

24. All restrooms are open for the season.

25. Staff got the water features up and running for the season at Jennerjohn Park and Memorial

Square.

26. Staff installed luxury vinyl flooring in the Jennerjohn Park restrooms. We are trying this as a trial

to see how it holds up. It looks very nice, is low cost to install and easy to clean.

27. Security Fence installed netting along the baselines of Diamond D and pounded down posts in all

outfields where needed.

28. Security Fence removed sections of the fencing at the archery range in preparation for the work

on the berm.

Note: An additional document with summaries for significant recent projects is attached.

STAFF RECOMMENDATION: N/A POLICY/PLAN REFERENCE(S): N/A FISCAL IMPACT: N/A

### Attachments: Project Summary Report

Project Summary Report

May 14, 2018

Annual Arbor Day Celebration On Friday, April 27, 2018 the Greenville Parks, Recreation and Forestry Department hosted its annual Arbor Day Celebration. In preparation for the event the Urban Forestry Board gather at the Public Works shop during the evening of April 25th to bag White Oak seedlings. Seedlings were dipped in a root gel and individually bagged to distribute to 5th graders on Arbor Day. Left over seedlings were also made available to Town residents that stopped in our office to wish us a Happy Arbor Day. Dan Traas of Ranger Services was hired to present to 5th graders at Greenville Middle School. This year we split the large group of 175 students and did two presentations. This was a great improvement and made the groups more manageable. In addition to the presentation at the middle school, we hosted a Tree Education Workshop at Town Hall on Saturday, April 27th. This was our 5th year running this workshop and it has generally had good attendance. For some reason we only had 6 attendees this year. Topics for the workshop included tree planting, Emerald Ash Borer, tree diversity and tree benefits. Attendees received a free Swamp White Oak sapling for their attendance. Rotary Club Tree Planting Project

This was an amazing project that started 8 months ago when Cindy Reffke of the Appleton Breakfast Rotary Club reached out to me looking for a place to plant trees. In 2017, the president of Rotary International launched an initiative to plant a tree for every Rotary member in the world. The Appleton Breakfast Club was interested in planting their trees in Greenville parks and we gladly accepted. What started as a simple planting project quickly turned into something special when we also partnered with Prevent Suicide Fox Cities, a support group for families of loved ones lost to suicide. 20 of the 23 trees planted were dedicated in memory of a loved one lost too soon to suicide. At each tree a stainless steel plaques was installed in memory of these individuals along with a message from their families. On Thursday, May 3, 2018, the project came to fruition. With all the trees planted and plaques installed, a dedication was held at Lions Park including a dinner and tree planting ceremony.

Members of the Appleton Breakfast Rotary Club were present along with families of individuals lost to suicide. It was quite emotional and something truly special to be a part of.

To fund this project we applied for, and received, a grant from the American Transmission Company. In addition, Wolfrath’s Nursery provided a generous discount on the trees and offered planting them for free. Appleton Breakfast Rotary also raised funds to contribute to the project. The only cost incurred by the Town for this $12,000 project was labor and installation costs of the plaques.

Community Park Bleacher Project As part of the 2018 Capital Budget the Town Board approved the purchase and installation of 4 sets of new aluminum bleachers for Community Park. We set an ambitious goal of having the new bleachers installed before Greenville Youth Sports opening day on Saturday, May 5, 2018. This was probably an overly ambitious goal for a normal year but this spring’s weather made it especially so. We suffered several setbacks with late season snow and frost in the ground. We quickly had to modify our plan to accommodate the conditions. The weather did not allow us to install concrete bases for the new bleachers so an alternate plan was devised. The Diamond D bleachers were installed on an already existing asphalt base and new gravel bases were installed for the bleachers at Diamonds A and B. We elected to leave the existing bleachers in place for Diamond C for the baseball

season and the new bleachers will be installed afterwards. The materials are currently being stored in the pavilion until we are ready. Once the season is complete later this summer, the Diamond C bleachers will be razed, a concrete pad will be installed and the new bleachers will be assembled. We will also carefully slide the new bleachers back for Diamonds A, B and D and install concrete pads before sliding them back into position. Despite the difficulties of this project it was satisfying to have the bleachers in place for opening day.

URBAN FORESTRY MTG. – JANUARY 2018 Meeting Date: January 25, 2018; Location: John & Pam Conrad Residence Attendees: J.Ziegler, J.Eisch, P.Conrad, T.Nowak, J.Conrad Guest: K.Eisch Distribution: Mr. Jack Anderson, Mr. Joel Gregobowski, Ms. Wendy Helgeson, T.James Meeting called to order at 6:34pm Meeting Minutes- • Reviewed November minutes; approved by voice vote Financial Report- • Reviewed 2017 summary; very minor surplus, will roll over to 2018 • Discussed 2018—overall budget approved, Urban Forestry basically flat from 2017

o Likely will have more frequent pruning spend—trees have grown beyond the capabilities of town equipment

o Anticipate Arboretum Trail updates and replacement plantings o Potentially new trail and tree informational signage

2018 Urban Forestry Activities Planning- • Potential updates to Arboretum Trail—designed with the intent to provide a variety of trees in a

focused location that allow residents to see the species and observe their characteristics through the seasons

• Tree plantings for dead trees, may modify types of trees, may upgrade to more durable signage • Arbor Day activities • Greenville Elementary School nursery maintenance and potentially plantings Landscape Beautification Recognition Awards- • Write up needed for spring newsletter to publicize program and present application form • Information will also be placed on the website along with the application form • Yard signs will be made for award winners; may also place them at events as a publicity effort • J.Conrad to check with Sustain Greenville for cost of Farm Market signs as they are similar size,

durability, graphics Rotary Club Memorial Tree Planting- • The Rotary Club has received their grant from American Transmission Company, notification letter

arrived late last year • Grant funds will cover the cost of the trees • Rotary Club will provide recognition/informational plaques and install with their funds • Detail plans are being finalized in first quarter of this year, 2018 • Anticipating planting the trees in spring of 2018 • If timeline and funding can be met, there will be a Dedication Ceremony May 3, 2018 Miscellaneous-

• Revisions are occurring with the Town structure. Public Works Supervisor has accepted a new job and departed, position has been posted as Director of Public Works, resumes have been screened and interviews will occur shortly

Next Meeting Thursday, March 8, 2018; 6:30pm; Greenville Town Hall Meeting Adjourned at 7:17pm Respectfully Submitted – John Conrad, Chairman, Urban Forestry Board

URBAN FORESTRY MTG. – MARCH 2018 Meeting Date: March 13, 2018; Location: Town Hall Attendees: J.Ziegler, P.Conrad, T.Nowak, T.James, J.Conrad Guests: None Distribution: Mr. Jack Anderson, Mr. Joel Gregobowski, Ms. Wendy Helgeson, J.Eisch, K.Eisch Meeting called to order at 6:39pm Meeting Minutes- • Reviewed January minutes; approved by voice vote Financial Report- • Reviewed financial report, approved by voice vote • Discussed 2018 budget and sub-accounts, including prior years rollover • 2018 pruning contract has been awarded, will be different vendor in 2018 due to lowest cost bidder

capable of performing scope of work, new vendor has good reputation with other townships Arbor Day Plans – Youth Presentation • Dan Trass of Ranger Services has been scheduled for presentation to Greenville 5th grade classes; he

has done this for several years and does a good job with the kids • There will be two sessions due to the number of kids (approximate total of 175 students); sessions

will be 12:20 and 1:00pm • Seedlings have been ordered, White Oak; tree bagging will be Wednesday, April 25, 6:00pm at the

town maintenance shop Arbor Day Plans – Tree Planting Class • Trees have been ordered, Swamp White Oak, 20 trees • Session will be Saturday, April 28, 10:00am, at the Town Hall • Information will be in spring newsletter with registration form/information • An assistant from the Urban Forestry group would be helpful – Joel Eisch DNR Tree Canopy Survey- • This was discussed at the Sustainable Communities Network (SCN) quarterly meeting, J.Conrad

brought the topic to the Urban Forestry meeting; Tony responded that he has provided the DNR with information for Greenville’s Urban Canopy

GIS Features, Town Website- • Data has been loaded to view trees along the trail system, and to locate memorial trees and benches Landscape Beautification Recognition Awards- • Information and application will be issued in spring newsletter, will also be loaded to the website

once spring weather arrives • J.Conrad to check with Sustain Greenville for cost of Farm Market signs as they are similar size,

durability, graphics Rotary Club Memorial Tree Planting- • Tony has met with Rotary Club representatives, a plan has been defined for the planting event • 23 trees will be planted; researching what species to purchase

• Planting costs will be shared (tree cost covered with an approved grant) • Trees will be planted at Glenn Valley Park, Lions Park, and Pebble Ridge Park • Dedication ceremony will take place May 3 at Lions Park • Urban Forestry will assemble plaques/posts for each tree, similar to tree markers at Hwy 76 trail State Urban Forestry Council Quarterly Session- • Grant is available through this organization, Tony is reviewing and considering application; could be

used to fund planting/replacement along the Arboretum Trail Miscellaneous- • Public Works and Economic Development Directors have been hired; have begun their jobs and

going through orientation Next Meeting Thursday, May 10, 2018; 6:30pm; Greenville Town Hall Meeting Adjourned at 7:26pm Respectfully Submitted – John Conrad, Chairman, Urban Forestry Board

Constable Report April 2018

Dog Calls

Total Calls = 68 Total Hours = 51.0

Stray/At Large/Missing 44 calls 32 hours Barking 9 call 5 hours Welfare check (weather) 3 calls 3 hours Abuse/Cruelty/Neglect 2 calls 1 hour Family Education 8 calls 10 hours Other 2 calls 0 hours

Cat Calls

Total Calls = 18 Total hours = 10.0

Stray/At Large/Missing 12 calls 8 hours Abuse/Cruelty/Neglect 0 calls 0 hours Welfare Check (weather) 4 calls 2 hours Other 2 calls 0 hours

Other Domestic/Exotic Animals

Total Calls = 2 Total Hours = 1.0

Stray domestic rabbit 2 calls 1 hour

Other

Total Calls = 25 Total Hours = 0 hours taken

Ordinance questions 0 calls Wildlife 9 calls Other 16 calls (12 calls expressing dislike of the dog license late fee)

Total calls for service: 113 Calls for service Total Hours: 62.0 Hours

Respectfully submitted,

Vicki Prey - Greenville Constable

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Page 1 of 2




AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Brian Rickert, Public Works Director Date: 5/4/2018 RE: Public Works Director Report


BACKGROUND & SUMMARY: A report related to the activities of the Public Work’s Department will be provided to the Town Board. The report will include the following items:

1. Attended Appleton (Fox Cities) MPO Transportation Management Area TransportationPolicy Advisory Committee Meeting at the Outagamie County Highway Department

2. Met with the Community and Economic Development Director and discussed the differentroles and responsibilities of each our departments.

3. Had a conference call with Randy Moss from Moss Associates LLC to discuss the Right ofWay acquisition for the Julius Drive Project.

4. Reviewed the plans for Phase 2 of the Fox Highland Development and met with the Utilityand Stormwater Superintendent to discuss and document our concerns.

5. Discussed the proposals for the Uniform and Rug contracts with Administrator. From herewe came up with a plan for future services.

6. Prepare documents for the Annual Meeting and then attended the Annual Meeting.7. Participated in the Town Board meeting held on April 9 and got the Street Sweeping

Contract and the VFD Pump for the Crestview Well approved.8. Reviewed the Contract for the State Bid for Municipal Salt and submitted the contract to the

salt.9. Reviewed the historical data of the salt usage in the Town and calculated the storage

capacities of the salt sheds.10. Determine pricing and feasibility of constructing the park bleachers leveling pads at

Community Park.11. Review plans and plats before they were submitted to the plan commission.12. Attended the Society of Northeastern Wisconsin Public Works Superintendents Conference.13. Compiled the existing information that was in the network related to job descriptions and

began to format then to the new format.14. Reviewed changes to the site on Crestview Lot 25.15. Met with OMNNI and the Outagamie County Airport to Discuss the plan for Gulfstream.16. Reviewed the plans for Gulfstream and sent the comments to ONMMI.17. Managed the crew and the equipment for the largest snow storm in Mid-April in over 100

years. Approximately 18” of snow fell in two days.

TB - 5cv

Monthly Public Works Report Page 2 of 2

18. Addressed residents’ concerns about the snow removal operations and addressed code violations.

19. Worked with Administrative staff to close the Town Hall and the Public Works Office on April 16.

20. Met with the Stormwater Superintendent to discuss some concerns regarding the Julius Drive Reconstruction.

21. Met with internal staff members to discuss the level of interest in the Engineering Technician Position.

22. Met with Harter’s to discuss the proposal for future trash and recycling services. 23. Attended Planning Commission and Town Board Meeting on April 23. 24. Discussed the Sewer Service Map Amendment with the Utility Superintendent, GIS

department and the Community and Economic Development Director. 25. Attend the Preconstruction Meeting for the Crestview South Development. 26. Met with the town engineer to discuss the pavement and utility trench failures in Phase 1 of

the Fox Highlands Development 27. Met with the Director of Community and Economic Development to discuss the roles of the

Town Engineer in regards to the Plat, Development, and CSM Reviews 28. Met with property owner on Lilac Lane to discuss grading and the easement on his property

Action Items

1. Julius Drive –Awaiting Signatures for Final Right of Way Acquisition 2. CTH CB Trail – Designer working through Right of Way Acquisition 3. CTH CA Reconstruction – Worked with designer to get them all of the existing utilities and w 4. Parkview – The County plans to continue construction Mid-May with a proposed completion

of mid-August, weather dependent

STAFF RECOMMENDATION: N/A POLICY/PLAN REFERENCE(S):

- Town of Greenville Municipal Code: Chapter 37-8 B (4) Responsibilities to the Town Board FISCAL IMPACT: N/A

### Attachments: N/A

Community & Economic Development Director Report Page 1 of 2

MEETING: Town Board AGENDA ITEM #:

DATE: May 14, 2018 ACTION TYPE:

5cviRoutine Report


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Community & Economic Development Director Report


BACKGROUND & SUMMARY: A report related to the activities of the Community & Economic Development Director’s office will be provided to the Town Board. The report will include the following items:

Meetings: 1. Met with developer regarding a multi-family project on April 2, 2018.2. Met with East Central Planning regarding the Comprehensive Plan Update on April 2, 2018.3. Met with Public Works Director regarding department projects on April 3, 2018.4. Met with Fox Highlands develop regarding Letter of Credit and public improvement acceptance

on April 3, 2018.5. Met with CED staff regarding the development review process and application on April 4, 2018.6. Met with developer regarding a new residential project on April 4, 2018.7. Met with developer and county regarding three new residential projects on April 4, 2018.8. Met with developer regarding future phases of the Savannah Heights development on April 4,

2018.9. Attended the Fox West Chamber meeting on April 5, 2018.10. Met with residents regarding accessory use on April 5, 2018.11. Phone conference with East Central Planning regarding the Comprehensive Plan update on April

5, 2018.12. Met with All World Ford on April 6, 2018.13. Met with Fox Cities Regional Partnership on April 6, 2018.14. Met with developers for Fox Highlands regarding condo plat on April 9, 2018.15. Met with developers for Waterlefe 3rd Addition on April 9, 2018.16. Met with Parks and Rec Director regarding landscape plan review on April 9, 2018.17. Attended the LS/AEA Committee meeting on April 10, 2018.18. Attended the Outagamie County Zoning Committee meeting on April 10, 2018.19. Held staff development review meeting on April 11, 2018.20. Met with developer regarding new medical building on April 11, 2018.21. Met with developer regarding Savannah Heights Phase I and II on April 11, 2018.22. Met with Gulf Stream regarding engineering plans on April 17, 2018.

Community & Economic Development Director Report Page 2 of 2

23. Conference call with developer regarding CSM, Site Plan and Special Exception requests on April 17, 2018.

24. Met with surveyor regarding future CSM submittals on April 18, 2018. 25. Met with new business owner on April 18, 2018. 26. Met with East Central Planning regarding the Comprehensive Plan Update on April 18, 2018. 27. Attended a Planning/Zoning Workshop on April 18, 2018. 28. Met with developer regarding potential project on Hwy 15 on April 19, 2018. 29. Met with staff regarding job descriptions on April 20, 2018. 30. Met with Fox Chamber West Director on April 20, 2018. 31. Met with resident regarding building additional structures on property on April 25, 2018. 32. Held Staff Development Review Team meeting on April 25, 2018. 33. Met with developer regarding future project at the airport on April 25, 2018. 34. Met with staff regarding sewer service area map amendment on April 25, 2018. 35. Met with developer of Mayflower storage condos on April 25, 2018. 36. Attended the Fox Cities Economic Development Professionals meeting on April 26, 2018. 37. Met with staff regarding job descriptions on April 27, 2018. 38. Met with Shepard of the Hills Church on April 30, 2018. 39. Met with All World Ford on April 30, 2018.

Office:

1. Started evaluating development review process and application. 2. Conducted plan review and prepared Planning Commission and Town Board staff reports for

United Coop, All World Ford, Thrivent Financial and Comprehensive Plan Amendment. 3. Prepared Planning Commission agenda and distributed. 4. Developed a subdivision process flow chart. 5. Finalized development review process and presented to the Planning Commission and Town

Board. 6. Conducted review of revised plans for Thrivent Financial and United Coop. 7. Prepared agenda for Special Planning Commission meeting regarding the Comprehensive Plan

Update. 8. Prepared Town Board agenda items regarding the Comprehensive Plan Update. 9. Started review of Final Plat for Savannah Heights Phase I 10. Started review of Spring Road concept plan.

STAFF RECOMMENDATION: N/A POLICY/PLAN REFERENCE(S): N/A FISCAL IMPACT: N/A

###

Town Administrator Report Page 1 of 4


DATE: May 14, 2018 ACTION TYPE: Routine Report


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Joel Gregozeski, Town Administrator Date: May 11, 2018 RE: Town Administrator Report


BACKGROUND & SUMMARY: A report related to the activities of the Town Administrator’s office will

be provided to the Town Board. The report will include the following:

Notable Meetings & Events:

1. Met with Fox Highlands developer on April 9, 2018 to discuss approved condominium

development.

2. Met with Waterlefe developer on April 9, 2018 to discuss platting the remainder of the

Waterlefe subdivision.

3. Met with Outagamie County Sheriff representatives on April 10, 2018 to discuss impacts

of incorporation and the agreement of services between Greenville and Outagamie

County.

4. Attended the Outagamie County Zoning Committee meeting on April 10, 2018 to

support the CU Permit application for the Lin Property restoration. Permit was

approved.

5. Met with DPW Director Rickert on April 10, 2018 to discuss departmental personnel

matters.

6. Met with Rural Mutual Insurance representatives to solicit competitive quote for Town

insurance programs on April 11, 2018.

7. Met w/ PRF Director Nowak to discuss a proposal for an indoor soccer complex at the

Sports Complex on April 11, 2018.

8. Met with Jennerjohn family representatives to discuss the Jennerjohn Field of Dreams

development on April 16, 2018.

9. Participated in Public Hearing held by the Wisconsin DNR for the Lin Property

Restoration project on April 16, 2018.

10. Met with Mach IV engineering to discuss potential development in the Town on April

17, 2018.

11. Conducted 1st Fire & Safety Building Focus Group on April 17, 2018.

Tb - 5cvii


12. Conducted 2nd Fire & Safety Building Focus Group on April 18, 2018.

13. Attended Facilities Committee meeting on April 18, 2018.

14. Met with DPW Director Rickert to discuss personnel matters on April 19, 2018.

15. Met with Developers for Greenville Junction to discuss potential development

opportunities on April 19, 2018.

16. Met with CED Director Brown to discuss Fox Highlands Development on April 19, 2018.

17. Met with Harter’s to discuss potential contract extension for refuse collection services

on April 19, 2018.

18. Met with Outagamie County Land Services to discuss parcel # assignments on April 20,

2018.

19. Met with Attorney on April 23, 2018 to prepare and file incorporation paperwork.

20. Conducted 3rd focus group for Fire & Safety Building project on April 19, 2018.

21. Met with ECWRPC committee to support easement for sewer services to Well #5 on

April 27, 2018.

22. Met with Attorney on April 27, 2018 to discuss Lin property restoration issues.

23. Met with DPW and CED Directors on April 30th to discuss involvement in planning

reviews with Cedar Corporation.

24. Met with Town insurance representative on April 30th to review policy and solicit

competitive price quote for 2019.

25. Participated in meeting with Gulfstream to discuss potential development concerns

related to storm water management on May 1st.

26. Facilitated meeting of landowners on May 1st for the Town’s TID #1.

27. Attended special Planning Commission meeting on May 1st.

28. Attended GCMWSC meeting on May 2nd requesting a waiver of late fees from monthly

bill. Fee was waived.

29. Attended Town Board meeting on May 2nd to discuss Lin Property.

30. Attended Facilities Committee meeting on May 2nd.

31. Attended Fox Cities Transit Development Plan meeting on May 3rd.

32. Attended a meeting with a developer to discuss potential condominium development in

the Town on May 3rd.

33. Attended meeting with DPW and CED Directors to discuss engineer reviews for CSMs,

plats, site plans, on May 4th.

34. Attended in CTH CA Gateway Corridor Planning meeting on May 4th.

35. Held press conference on new Fire & Safety Building project on May 7, 2018.

36. Attended meeting with Wisconsin DOJ to discuss Lin Property Restoration on May 8,

2018.

37. Conducted an Employee Handbook review committee meeting on May 10, 2018.

38. Presented the Fire & Safety Building proposal to all staff on May 10, 2018.


Action Item Updates:

1. Incorporation: Petition for Incorporation began circulating on April 3, 2018. The petition was

filed with 119 signatures on April 12, 2018. The Town filed the petition with the Outagamie

County Circuit Court. Once filed, the Circuit Court will review the petition to determine if we

meet the standards as outlined in the Statutes. Upon successful review the petition will go to

the Department of Administration. Upon receipt the Town must pay $25,000 and begin the

application documents with the Assistance of Forrest and Associates. Timeline is tentatively as

follows:

a. April 12, 2018 – Petition filed with Town Clerk (Complete as of April 12, 2018)

b. May 1, 2018 – Petition filed with Circuit Court (Completed as of April 24, 2018)

c. 1-3 months – Petition reviewed by Circuit Court (In-Progress)

d. 3-6 months – If successful, application completed for DOA review/ $25,000 fee paid

e. 6 months – DOA reviews

f. 1-3 months – DOA Forwards to Circuit Court; if successful referendum is ordered by

Court

g. 1-2 months – Referendum scheduled; if successful incorporation completed and

recorded at State.

2. Fire & Safety Building – Launched website for proposed Fire & Safety Building on May 3, 2018.

Conducted a press conference on May 7, 2018. Planning for mailing flyer on or around May 15,

2018. Planning a scheduled Public Informational Open House on June 5, 2018.

3. Posting for Committee/Commission Appointment – Volunteer application form created and

posted online via Town website and social media sites on April 5, 2018. The Town Board

Appointed members on April 23, 2018. Staff is working toward scheduling the first meeting in

May or early June.

4. Reviewing option of reducing printed newsletter from quarterly to annually. Replacing print

version with electronic monthly e-newsletters. Plan to be developed for 2019 budget;

implementation in fall of 2018.

5. Town Organization Structure – Town organization chart was updated to reflect the new hires in

Community Development and Public Works. All departments are reviewing and or drafting job

descriptions for each position. Town Board to review and adopted the revised Organizational

Chart and Job Descriptions in 2nd quarter of 2018.

6. Developing a 5-year capital improvement plan for 2019-2023. Plan will be developed using Plan-

It software and will be included in the annual budget process. Information to be presented to

Town Board in accordance with the annual budget calendar; likely July/August 2018.

7. Julius Drive – Finalizing last property acquisition as of 4/3/2018 (Nennig). Once completed and

recorded, the project will be bid. Construction would likely occur late summer and early fall; 90

day construction schedule.

8. CTH CB Trail – Finalized required historical and archeological studies. Submission to the State

Historical Society is complete (required as part of TAP grant). Held Public informational meeting

on March 19, 2018; seven attendees. Plan to finalize design and begin ROW acquisition later in

fall. Construction to begin in Spring 2019.


9. CTH CA Construction – Participating in corridor design meetings with Outagamie County and

Grand Chute.

10. Yard Waste Site – Due to our lack of interested sellers for land, the Town is going to need to

conduct a wholesale review of our yard waste operations. New potential sites will need to be

investigated.

11. TID #1 Infrastructure Plan Update – McMahon is finalizing the preliminary engineering of Design

Drive and the northern regional storm water facility. We plan to submit a proposed layout for

Design Drive at the June Planning Commission meeting.

POLICY/PLAN REFERENCE(S):

Town of Greenville Municipal Code: Chapter §37-8 B (4) Responsibilities to the Town Board.

FISCAL IMPACT: N/A JDG

###

Park Commission Meeting Minutes Tuesday, April 24, 2018 Greenville Town Hall 7:00 P.M.

ATTENDENCE: Greg Roblee, Barb Schroeder, Ryan Paschke, Tim James, Lou Judge, and John Conrad; Absent: Jim Beard. Also present: Tony Nowak (Town Parks & Forestry), Jack Anderson (Town Chairman), Renee (Fox Cities United Soccer), and Tom Becher (citizen).

Call to Order: at 7:00 pm by Greg Roblee.

Minutes: Approved by Ryan and John.

Treasure Report: Park Fees for Land Account – not available.

Old Business Archery Range Agreement update: Tony reported that the Civic club says it looks good, so Tony will take it the Town Board. Tony will then work with everyone regarding the starting date for the build. Update on the berming was also give. Some dirt will be coming from the Lions Project which they are hoping to start May 8th if the County permits have been gotten. The project has the Town and DNR permits.

Bleachers update: The spring snow storm has caused the need for frequent changing of the schedule. Plan at this time is to keep the present bleaches in place at Diamond C till the end of the baseball season. New bleachers will be setup on the asphalt by Diamond D. The other bleacher will be setup in an excavated area that is filled with 1 inch of stone. After the baseball season, the old bleachers will be removed from Diamond C. Each of the areas will be prepared and concrete poured. Then bleachers will be placed on these concrete slabs.

Hoffman Park – update on border agreement: Tony reported that he had a discussion with Joel regarding recommendations from the Town attorney. A map showing encroachment lines/landscaping and fences were shown. Two options are open for discussion. Option 1 – property owners would be notified to remove everything from Town/Park land. Option 2 – would be that 5 property owners (5 most eastern lots) could be given the option to purchase a small amount of land that would even out the property line with the property to the west. All 5 would need to agree to purchase. It is noted that the property would need to be surveyed and that at the present time, fencing would still be on Town/Park land and would need to be removed. Plan would be to setup a meeting with property owners in May or June. Tony will work with Joel regarding cost estimate for property owners if they all want the option to purchase the additional property.

New Business Fox Cities United Soccer – ‘Indoor soccer practice facility’: Renee reported that Fox Cities United Soccer would like to purchase (put down a down payment) on the 140’x100’ steel building that was discussed at the February Park Board meeting. This building was ordered by another organization and can be purchased for a discounted price and with planned increases for steel the organization feels it is good deal. The question brought before the Park Board is if the

TB - 5di

concept of the Fox Cities United Soccer organization having this building placed at the Greenville Sport Complex. Renee reported that the building is 26’ at peak and 22’ at the eaves. The main structure would have a turf floor. Fund raising by their organization would pay for the building. The plan would also be to build an entrance area with bathrooms. Renee reported that soccer enrollment is increasing. Some options on how private facilities on public land were discussed. Tony reported that he was at a meeting in Little Chute, where Little Chute and a baseball organization worked together to build a facility. Little Chute leased the land to the organization, the organization and Little Chute then built the facility and it was donated to Little Chute. The baseball organization uses the facilities and Little Chute rents the facilities when it is not needed for baseball. Motion was made by Barb, second by Greg to: ‘Take the concept of working with the Fox Cities United Soccer organization to build a practice facility at the Greenville Sports Complex.’ Vote: Yes-6, No-0, Passed. Tony will take the motion to the Town Board. Renee will be present to answer questions. Highway 76 Trail: Highway 76 rebuild has been removed from the State budget at this time. That means that trail extension has also been halted. Area Representatives are working on a proposal story for the WI Town Association to get this project refunded. Other Business: Master Plan RPF – Tony reported that this will be going to the Town Board for approval. Concrete by batting cages at Community Park: Ryan reported that GYS would like to install a concrete slab covered by artificial turf by the batting cages. The area is frequently muddy/without grass and could be used for T-practice. The Civic Club may be working on this project with them. Motion by Lou, second by Tim to: ‘Go ahead with the presented idea, when ok is given by Tony.’ Vote: Yes-6, No-0, Passed Meeting Adjourned: 8:15 pm by Ryan, second by John. Next Meeting – Tuesday, May 29, 2018 at 7:00 p.m. at Greenville Town Hall. *** These minutes are not approved till the following meeting. ***


TOWN OF GREENVILLE

FACILITIES COMMITTEE

REGULAR MEETING MINUTES DATE: April 4, 2018

TIME: 6:00 p.m.

LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942

1. CALL TO ORDER - Chairman Andy Peters called the meeting to order at 6:00 p.m.

Roll Call: Greg Kippenhan, Tim Lambie, Andy Peters, Larry Bentle, Dan Dibbs, Dean

Culbertson. Excused: Eric Kitowski, Amy Vosters, and Brad Borgen Also present, Jack

Anderson, Town Chairperson, Joel Gregozeski Town Administrator, members of the public.

2. APPROVAL OF THE AGENDA - Motion to approve the agenda made by Dan Dibbs/Greg

Kippenhan. Motion passed unanimously by voice vote.

3. NEW BUSINESS

A. Approval of Meeting Minutes - Motion by Tim Lambie/Tim Dan Dibbs to approve the

minutes of the March 21, 2018 Greenville Committee Meetings. Motion passed unanimously

by voice vote.

B. Review of the Public Presentation for New Fire Station.

The committee reviewed an outline for the public presentation for the new fire and

safety building. The committee agreed on the following ten items: (1)

History/background, (2) Why the need exists, (3) What is being proposed, (4) Citizen

survey information, (5) Estimated costs for construction (6) Estimated tax impacts,

(7) Referendum question, (8) Steps after referendum, (9) Repurposing existing

station, (10) Question and Answer period. Gregozeski indicated that he will draft the

presentation for the next committee meeting.

C. Review of Updated Public Information Materials for New Fire Station.

Gregozeski reviewed the draft website, print brochure and frequently asked

questions related to the new fire safety building. The group provided minor

suggested changes and edits.

D. Discussion on Coordinating Focus Group Meetings/Discussions.

The group agreed to conduct three focus group sessions with up to 10 individuals

for each session. The group requested the sessions be conducted at various times

and dates to accommodate different demographic groups and ages. The Group

agreed to use the PowerPoint presentation outlines earlier to provide information

and seek feedback from the focus group participants. Gregozeski noted he would

post information on the Town’s Facebook page to solicit interested individuals.

Tb - 5dii


Andy Peters encouraged the group to seek additional people to attend the focus

groups.

Larry Bentle was excused at 7:35 p.m.

E. Discussion Related to other Town Facility Needs Assessments and Repurposing of

Existing Fire Station.

The committee briefly discussed how the existing fire safety building would be used.

The committee agreed the public works, parks and utility departments would be best

served by having additional equipment storage space for pick-ups and smaller equipment

like lawn mowers.

The committee also discussed opportunities to plan for additional facility options at the

proposed fire safety building site, such as planning for a new Town Hall or administrative

offices. Jack Anderson indicated that he would discuss this with Five Bugles.

4. ANNOUNCEMENTS - Next meeting to be scheduled on Wednesday, April 18, 2018. 5. ADJOURNMENT – Motion by Dan Dibbs/Dean Culbertson to adjourn at 7:54 p.m. Motion

carried unanimously by voice vote.

Respectfully Submitted, Joel Gregozeski, Recording Secretary


TOWN OF GREENVILLE

FACILITIES COMMITTEE

REGULAR MEETING MINUTES

DATE: April 18, 2018

TIME: 6:00 p.m.

LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942

1. CALL TO ORDER - Chairman Andy Peters called the meeting to order at 6:00 p.m.

Roll Call: Greg Kippenhan, Tim Lambie, Andy Peters, Larry Bentle, Dan Dibbs, Dean

Culbertson and Brad Borgen. Excused: Eric Kitowski, Amy Vosters. Also present, Jack

Anderson, Town Chairperson, Mark Strobel Town Supervisor, Joel Gregozeski Town

Administrator, members of the public.

2. APPROVAL OF THE AGENDA - Motion to approve the agenda made by Dan Dibbs/Greg

Kippenhan. Motion passed unanimously by voice vote.

3. NEW BUSINESS

A. Approval of Meeting Minutes - Motion by Dean Culbertson/Tim Lambie to approve the

minutes of the April 4, 2018 Greenville Committee Meetings. Motion passed unanimously by

voice vote.

B. Review of the Public Presentation for New Fire Station.

Gregozeski presented the public presentation Power Point for the committee. The

committee provided feedback on the proposed presentation.

C. Review of Updated Public Information Materials for New Fire Station.

The Committee reviewed the proposed schedule of public information activities.

They requested the presentation be made available at the Movie Nights at Lions

Park.

D. Update on Focus Group Meetings/Discussions.

Gregozeski provided an update on the prior two focus group discussions. He

indicated the participants provided substantial feedback on the presentation. The

Committee agreed to try to get 10 to 15 more participants for the last focus group

session on April 19, 2018 at 6:00 p.m. Brad Borgen indicated he will try to get a

group of individuals from a variety of community organizations. Andy Peters

noted he would try to get up to two people from the Lion’s Club.

Brad Borgen was excused at 7:45 p.m.


E. Discussion Related to other Town Facility Needs Assessments and Repurposing of

Existing Fire Station.

Jack Anderson indicated that he would discuss this with Five Bugles.

F. Discussion/Possible Action on Recommendations to Town Board.

The committee agree to send the presentation to the Town Board for action on a

resolution to hold a referendum on August 14, 2018 for $6.5 million dollars.

4. ANNOUNCEMENTS - Next meeting to be scheduled on Wednesday, May 2, 2018.

5. ADJOURNMENT – Motion by Dan Dibbs/Tim Lambie to adjourn at 7:57 p.m. Motion carried

unanimously by voice vote.

Respectfully Submitted,

Joel Gregozeski, Recording Secretary


TOWN OF GREENVILLE FACILITIES COMMITTEE

REGULAR MEETING MINUTES

DATE: May 3, 2018 TIME: 6:00 p.m. LOCATION: Greenville Town Hall, W6860 Parkview Drive, Greenville, WI 54942 1. CALL TO ORDER - Chairman Andy Peters called the meeting to order at 6:18 p.m.

Roll Call: Greg Kippenhan, Tim Lambie, Andy Peters, Larry Bentle, Dan Dibbs, Dean Culbertson and Brad Borgen, Eric Kitowski & Amy Vosters. Also present, Jack Anderson, Town Chairperson, Mark Strobel Town Supervisor, Joel Gregozeski Town Administrator, members of the public.

2. APPROVAL OF THE AGENDA - Motion to approve the agenda made by Dean

Culbertson/Dan Dibbs. Motion passed unanimously by voice vote. 3. NEW BUSINESS

A. Approval of Meeting Minutes - Motion by Dean Culbertson/Tim Lambie to approve the minutes of the April 18, 2018 Greenville Committee Meetings. Motion passed unanimously by voice vote.

B. Update on Focus Group Meetings/Discussion Gregozeski provided an overview of the April 19, 2018 Focus Group. He noted that sixteen individuals participated in the focus group. The group voted on the proposed referendum in the beginning of the meeting. 11 voted in favor and 5 voted against. Gregozeski stated the group then watched the presentation video of the prosed Fire and Safety Building. The group was asked to vote again after watching the video presentation. He noted 15 voted in favor and 1 voted against after viewing the presentation. The group then provided proper feedback on the presentation of materials. Staff provided updates to the materials based on the feedback received.

C. Update on August 14, 2018 Referendum The Town Board has resolved to conduct a referendum during the Partisan Primary Election on August 14, 2018 for the purpose of seeking elector approval on bonding $6.5 million for the constructing and equipping of a new fire and safety building for the Town of Greenville.

D. Review of Updated Public Informational Materials for New Fire & Safety Building

Representatives from Five Bugles were present to provide an overview of the postcard, tri-fold brochure, 8 ½ x 11 flyer and poster board for feedback from the Committee. The Committee provided input on the schedule of mailers. The


committee agreed to mail the tri-fold brochure first and follow it up later in summer with the post card. Gregozeski noted the Town will be sending another newsletter in late June or early July. He noted the newsletter would feature this project.

Brad Borgen was excused at 7:25 p.m.

E. Review of Updated Public Information Campaign Schedule for New Fire & Safety

Building. Gregozeski reviewed the updated schedule of events and activities. He noted a scheduled press conference on Monday, May 7, 2018 at 9:00 a.m at the existing station would kick off the campaign formally.

4. ANNOUNCEMENTS - Next meeting to be scheduled on Tuesday, June 5, 2018 at 5:30 p.m. Immediately before the Scheduled Public Informational Meeting.

5. ADJOURNMENT – Motion by Dan Dibbs/Tim Lambie to adjourn at 7:43 p.m. Motion carried

unanimously by voice vote.

Respectfully Submitted, Joel Gregozeski, Recording Secretary

OPERATOR’S LICENSES FOR 05/14/2018 TOWN BOARD

Name Address Recommendation

Abigail Kosiorek 310 Cherry Lane Apt B Approve

Little Chute WI 54140

TB - 5e

Page 1 of 1



5f Informational


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Land Stewardship & AEA Committee Strategic Plan and Sign Campaign

ACTION TYPE: This item is for possible Town Board Acceptance and Place on File.

BACKGROUND & SUMMARY: The Town of Greenville Land Stewardship & AEA Committee developed and adopted a three year strategic plan (2018-2020) in February 2018 to continue with agricultural preservation and education. It is asking the Town Board to approve the plan. It is also requesting the Town allow the committee to work with property owners to install official AEA designation signs on their properties as shown on the attached as well as seek donations to do so.

STAFF RECOMMENDATION: Staff recommends the Board accept and place the plan on file and allow the committee to work with property owners to install official AEA designation signs on their properties. If the Board is in agreement, the following motion may be made:

“Motion to accept and place on file the Land Stewardship & AEA Committee Strategic Plan 3-Year (2018-2020) Strategic Plan and allow the committee to work with interested property owners to install official AEA designation signs on their properties and seek donations to do so.”

###

Attachments: 1. Strategic Plan2. AEA Sign Designation Form

AdoptedFebruary, 2018

TOWN OF GREENVILLELAND STEWARDSHIP & AEA COMMITTEE3-YEAR (2018-2020) STRATEGIC PLAN

Land Stewardship / AEA Committee 3-Year (2018-2021) Strategic Plan

Town of Greenville, WI

February, 2018

Prepared by the East Central Wisconsin Regional Planning Commission

i

ABSTRACT

TITLE: Town of Greenville Land Stewardship / AEA Committee 3-Year (2018-2021) Strategic Plan CONTACT: Eric W. Fowle, AICP – Executive Director AUTHORS: Eric W. Fowle, AICP – Executive Director SUBJECT: Land Stewardship Strategy DATE: February, 2018 PLANNING AGENCY: East Central Wisconsin Regional Planning Commission SOURCE OF COPIES: East Central Wisconsin Regional Planning Commission 400 Ahnaip Street, Suite 100 Menasha, WI 54952 (920) 751-4770 www.ecwrpc.org

.

iii

TABLE OF CONTENTS

Background ........................................................................................................................ 1 Community Overview ......................................................................................................... 1 Prior Planning Work ................................................................................................ 2 Land Stewardship / AEA Committee Overview................................................................... 2 Prior Committee Accomplishments ......................................................................... 3 Committee Vision & Goals for Success .............................................................................. 6

TABLES

Table 1: Goals, Objectives, Strategies & Tasks .................................................................. 7

Town of Greenville Land Stewardship & AEA Committee 3-Year (2018-2020) Strategic Plan

East Central Wisconsin Regional Planning Commission 1

BACKGROUND

The Town of Greenville’s Land Stewardship / AEA

Committee was created in 2011 to further address the

Town of Greenville’s Comprehensive Plan

recommendations pertaining to the conservation and

protection of the Town’s vast natural and agricultural

resources.

The report updates the 2011 Town of Greenville Land

Stewardship Strategy that outlined the aspirations of the

Committee at that time and was supported by the Town

of Greenville Board. This updated strategy was

prepared by the Committee between February, 2017

and January, 2018 with the assistance of the East

Central Wisconsin Regional Planning Commission through its Technical Assistance Program.

This document provides an updated framework for the continued advancement and discussion

of numerous programs and tools that can be developed and used by the Town to establish a

coordinated, effective, and equitable land stewardship program that touches many facets of the

Town’s current operations and development policies. Through a collaborative approach with

other Town committees, Outagamie County, the State of Wisconsin, Hortonville School District

and most importantly, the Town’s farmers, businesses, landowners and residents, the updated

Land Stewardship / AEA Committee Strategic Plan effectively represents the continuation of a

long-term commitment by the Town to proactively address the needs of the community with

respect to preservation of agricultural, natural and cultural resources together with their

associated economic benefits.

COMMUNITY OVERVIEW

The Town of Greenville is a rapidly growing community located in southwestern Outagamie

County (west of the City of Appleton) with a population of 11,874 (2016 Census estimate) and

growing. Access to the Fox Cities is provided by three main highways running through the Town

- Highway 15, Highway 96 and Highway 76. Greenville contains a significant amount of

urban/suburban development that is provided with a full array of services, as well as an

abundance of rural agricultural lands and natural resource features (i.e. wetlands, woodlands,

etc.).

Over the past several decades, the Town has received significant amounts of residential,

commercial and industrial growth. While much of the growth had occurred on ‘fringe’ areas that

are provided with urban services, a near equal amount of change occurred in the rural portions

of the community, between 1990 to 2008. Rural subdivisions began to change the use and

character of the Town’s rural landscape and in 2008 a new plan was developed to change this.


2 East Central Wisconsin Regional Planning Commission

Prior Planning Work

The Town of Greenville has been very active in the planning for its future in recent years. In

reviewing past town-wide planning projects and policy issues, a number of important efforts are

thought to have laid the groundwork for the preparation of the Land Stewardship / AEA

Committee Strategic Plan. These include, but are not limited to:

2001 - Urban Forestry Program initiation

2004 – Development of Town of Greenville GreenPrint Plan

2007 – Adoption of Ordinance to Ban Fertilizer Containing Phosphorus

2008 - Adoption of Conservation Subdivision Ordinance

2009 - Year 2030 Comprehensive Plan adoption

2009 – Adoption of “Eco-municipality” Resolution

2010 - Sustainability Committee formation

2010 - Rain Barrel Program initiation

2011 - Community Garden Program initiation

2011 Town of Greenville Land Stewardship Committee Creation / Strategic Plan

2011/12 - Participation in Outagamie County Farmland Preservation Plan Update

2015 Town of Greenville Greenbelt Agricultural Enterprise Area (Greenbelt AEA) created by

the State of Wisconsin Dept. of Agriculture, Trade, and Consumer Protection (DATCP)

2016 Town of Greenville Greenbelt AEA expansion approved by DATCP

2017/18 3-Year (2018-2020) Strategic Plan developed

LAND STEWARDSHIP / AEA COMMITTEE OVERVIEW

The Town of Greenville Land Stewardship/AEA Committee was created as an ad hoc

committee by the Town Board in April, 2011. The Committee’s charge was to investigate and

develop the framework for a program and/or individual tools, that would focus on land protection

issues as a method to implement the Town’s vision for growth and preservation as outlined in its

Year 2030 Comprehensive Plan. The Land Stewardship/AEA Committee currently consists of

the following members:

Larry Bentle, Resident / Landowner / Agricultural Producer

Dave Johnson, Resident / Outagamie County Development & Land Services Department

Jeff Steinacker, Resident / Landowner / Agricultural Producer

John Julius - Resident / Landowner / Agricultural Producer

Tim Menning – Resident / Landowner / Agricultural Producer

Michelle Sargeant – Resident / Landowner / Agricultural Producer

Steve Nagy - Resident / Landowner / Business Owner

Pete Schroeder – Resident / Outagamie Cooperative Services, Inc. (OCS)

Sally Bowers - Associate Principal, Hortonville Area School District

Sarah Grotjan – Outagamie Co. UWEX Agricultural Agent


East Central Wisconsin Regional Planning Commission 3

Joel Gregozeski, Town of Greenville Administrator (to be succeeded by new Community

Dev. Dir.)

Eric Fowle, East Central Wisconsin RPC (ad hoc advisor)

Allyson Watson, Outagamie Co. UWEX Community Dev. Educator (ad hoc advisor)

Past Committee Accomplishments

Since its formation in 2011, the Committee has accomplished a great number of important tasks

and steps toward implementing its vision. In summary, the following items were worked on and

developed by Committee members during those first six years:

1) Committee Capacity Building. Continual outreach to new stakeholders and potential

members occurs in order to build capacity. The Committee is comprised of significantly more

residents and landowners than it was in 2011.

2) Community Engagement and Awareness. Several events/celebrations/tours have been

given by Committee members. Additional awareness has been generated through Town

newsletter articles and posting of website information about the Committee’s efforts.

3) Intergovernmental Collaboration. The Committee actively participated in the planning

process for the Outagamie County Farmland Preservation Plan update.

4) Greenville Greenbelt Agricultural Enterprise Area designation

and expansion. The main accomplishment of the Committee by

far, and one that continues to drive the committee’s conversations

today, was the designation of 6,178 acres as the Greenville

Greenbelt Agricultural Enterprise Area (AEA) by the State of

Wisconsin’s Dept. of Agriculture, Trade and Consumer Protection

in 2015 and 2016. See sidebar on next page for more information

about AEAs.

5) Landowner Outreach. Committee members promoted the

Farmland Preservation Tax Credits to AEA landowners and began

to examine potential land preservation tools and techniques.

6) Rural Economic Development. In partnership with Fox Cities

Regional Partnership, conducted initial farmer outreach for

business assistance / succession planning interest. Also explored

heritage tourism/agri-tourism, agri-business development and

entrepreneurship opportunities.

7) Youth Engagement & Education. Formed partnerships with

Hortonville Area School District (HASD), including participation in

educator workshops about the AEA and agricultural topics.

Student Hannah Goulet

helped create a logo for the

Greenville AEA that will be

used on a sign

identification for

landowners within the

designated district. Larry

Bentle of the Land

Stewardship Committee

honors her at the May 3,

2017 HASD High School

Scholarship night with a

framed copy of her creative

work and an appreciation

check of $500.



8) AEA Logo & Landowner Signage Program. Planning for and initiation of program,

including working with an HASD student on the design and providing a $500 award. As of

January, 2018, a total of 16 signs have been installed with two more awaiting installation.

Wisconsin’s Agricultural Enterprise Area (AEA)

Program

Agricultural enterprise areas, or AEAs, are community led efforts establishing

designated areas important to Wisconsin’s agricultural future. More specifically, an

AEA is an area of productive agriculture that has received designation from the state

at the request of landowners and local governments. As a part of the state’s Farmland

Preservation Program, AEAs strive to support local farmland protection goals. Local

communities can voluntarily pursue designation of an AEA by submitting a petition to

the Department of Agriculture, Trade and Consumer Protection (DATCP). Through

this designation, the community can encourage continued agricultural production and

investment in the agricultural economy. Landowners in AEAs are not subject to any

new land use regulations. Farmers owning land within an AEA can receive tax credits

in exchange for signing an agreement to keep their land in agricultural use for at least

15 years.

The Greenville AEA lies within the designated greenbelt area of the Town of

Greenville. The AEA is small in comparison to others in Wisconsin; however, it

borders the Fox Cities metro area and is experiencing significant development

pressure from non-agricultural uses. Greenville’s goal is to provide an agricultural

greenbelt within an expanding residential area for present and future residents to

enjoy. The area aims to highlight the importance of protecting productive agricultural

land through thoughtful planning and outreach efforts.

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COMMITTEE VISION & GOALS FOR SUCCESS

The 2011 Strategic Plan document was developed with extensive input and a thorough

assessment and vetting of ideas, ideals, and aspirations with respect to how the new Land

Stewardship Committee could best serve to implement the ideas set forth in the Town’s 2008

comprehensive plan. The following Vision Statement was developed in 2011, and for the

purposes of this updated plan, remains unchanged:

Vision Statement

Actively promote the development of a Land Stewardship Program that

affirms the identity of the Town by protecting key agricultural and open

space resources for our future generations’ environmental, economic,

and social well-being.

A number of exercises were conducted with the Land Stewardship / AEA Committee to flesh out

the existing (2011) goals, objectives and strategies as compared to recent successes and the

many conversations about paths that might be pursued by the Committee. A comprehensive re-

write of the Committee’s goals, objectives, and strategies were undertaken to better reflect the

outcomes that they hope to achieve. As shown in Table 1, the four overarching goals for the

Committee include:

GOAL #1: Build the capacity of the Land Stewardship and Agricultural Enterprise

Committee.

GOAL #2: Promote and pursue adoption of permanent protection programs for critical

agricultural and natural lands within our Greenbelt.

GOAL #3: Grow community understanding to build resident support for the agricultural

and natural land base values of our Greenville Greenbelt.

GOAL #4: Promote opportunities/programs for rural economic development within the

Greenbelt and that make economic sense for landowners, residents, and businesses.

Detailed lists of tasks were created for each goal to guide the initial steps of strategy

implementation. Where appropriate, a listing of lead individuals and potential costs has been

identified.

This detailed listing of statements and tasks should be continually reviewed by the Committee

for progress and potential alterations. In three years (2021) the Committee should conduct a

more thorough review and evaluation of these goals to ensure that they are consistent with the

community’s ideals and intent.

Town of Greenville Land Stewardship AEA Committee 3-Year (2018-2020) Strategic Plan

Table 1: Goals, Objectives, Strategies & TasksCommittee Members

Estimated Cost Target Year Objective, Strategy or Task

ALLObjective 1: Seek and recruit additional members to the committee that have with new/fresh perspectives and or skills that forward the mission of the Committee.

2018 STRATEGY A: On a routine basis ask Greenville residents, landowners, educators and businesses to consider participation on the Committee or one of its activities (subcommittees).TASK 1: Prepare a one page “brief” about the role of the Committee.

2018 STRATEGY B: Continually build the external network of the Committee with respect to government agencies, non-profit organizations, school districts and others in order to maximize the use of information and resources.TASK 1: Partner with organizations like ‘Trim Hunger’

TASK 2: Enlist members who have an active interest in Greenville’s future, whether they are Town residents or not (e.g. the HASD community, interested government agency individuals who can provide critical information and strengthen our committee, etc.).

TASK 3: Maintain a productive partnership with HASD.TASK 4: Become involved with Conservation field days sponsored by land Conservation department.

2018 STRATEGY C: Create a budget for the Land Stewardship/AEA Committee to promote educational efforts.

TASK 1: Create a finance account(s) for the Committee to accept and disperse funds as per Committee direction.

TASK 2: Identify potential funding sources and make requests. TASK 3: Determine whether it is feasible to obtain budgeted Town funding to help sponsor Committee defined projects.

L. BentleObjective 1: Develop a Purchase of Development Rights (PDR) Program targeted at rural landowners within the Greenbelt.

2018 STRATEGY A: Educate area residents on the economic advantages and resulting community pride of preserving Town open land through public programs and support.TASK 1: Develop and implement a campaign/marketing strategy that results in a successful PDR referendum.

TASK 2: Proactively establish landowner interest in a PDR program (i.e. so they will actively participate should a PDR program become available).

GOAL #1: Build the capacity of the Land Stewardship & Agricultural Enterprise Committee.

GOAL #2: Promote and pursue adoption of permanent protection programs for critical agricultural and natural lands within our Greenbelt.

East Central Wisconsin Regional Planning Commission7




2018 (PRIORITY) STRATEGY B: Develop a detailed concept description for how a PDR Program would work in the Town of Greenville.

TASK 1: Establish timeline

TASK 2: Thoroughly research and summarize in writing all PDR and Conservation land protection programs, including Land Trusts, that are available

TASK 3: Develop program rules, target areas, criteria, management structures and performance measures.TASK 4: Develop and implement funding strategies (include area businesses, state and federal agencies).

L. BentleObjective 2: Develop Transfer of Development Rights (TDR) Program targeted at urban and rural landowners within the Greenbelt.

2018 STRATEGY A: Educate area residents on the economic advantages and resulting community pride of preserving Town open land through public programs and support.

TASK 1: Develop and implement a campaign/marketing strategy that results in a successful TDR referendum.

TASK 2: Proactively establish landowner interest in a TDR program.

2018 (PRIORITY) STRATEGY B: Develop a detailed concept description for how a TDR Program would work in the Town of Greenville.

TASK 1: Establish timeline

TASK 2: Thoroughly research and summarize in writing all TDR and Conservation land protection programs, including Land Trusts, that are available

TASK 3: Develop program rules, target areas, criteria, management structure and performance measures.TASK 4: Develop and implement a funding strategy (include area businesses, state and federal agencies).

TBD

Objective 3: Review and provided suggestions to the Plan Commission on potential zoning ordinance modifications such as the creation of an A-1 Agricultural Zoning District and/or improvements in natural resource management/protection.

2018 STRATEGY A: Examine opportunities to further protect wetlands and wildlife areas within the Town of Greenville.

TASK 1: Work with WDNR and non-profit organizations to research and define outcome goals for resource protection.

TASK 2: Identify and promote voluntary programs to landowners and residents.

TASK 3: Work with Town Plan Commission to develop ordinance modification drafts, and circulate for comments among community members.

TASK 4: Work with Plan Commission and Town Board to achieve adoption of ordinance modifications.





2020 STRATEGY B: Take a fresh look at Agricultural Zoning and see if it can be a fit for today’s Greenville.

TASK 1: Research and define outcome goals (research past attempts on A-1 zoning for Greenville and why it did not “take hold” as it did in other townships). Determine why Winnebago County is now (July 2017) planning to do away with A1 zoning?

TASK 2: Work with Town Plan Commission to develop ordinance modification drafts, and circulate for comments among community members.

TASK 3: Work with Plan Commission and Town Board to achieve adoption of ordinance modifications.

TBDObjective 4: Assume a more active role in plan monitoring and preparation (Comprehensive Plan, Farmland Preservation Plan, GreenPrint Plan, etc.) as it pertains to agricultural and natural lands within our Greenbelt.

2018 STRATEGY A: Become fluent and comfortable with current plans and their uses so that they can be appropriately presented, explained, and discussed with local residents and government.TASK 1: Form a subcommittee

TASK 2: Develop a long-term vision of where we want to go to enable/define effective monitoring (i.e. monitoring guidelines, etc.) of land use efforts.

TASK 3: Determine plan effectiveness and new programs that would “best fit” the Town of Greenville.TASK 4: Prepare a manual (perhaps a web archive) that documents all related existing documentation.TASK 5: Work with Town to Get the AEA and A-1 zoning into town comprehensive plan update in 2018.

2018 STRATEGY B: Influence Town land use policy so that the protection of resources is more integral to the overall vision and implementation strategies.TASK 1: Develop an ultimate end-vision of what we want the Town of Greenville to “look like” (For example, will the Town plat-book, 50 years from now, show today’s Ag-land or open land still remaining?). TASK 2: Develop position statements regarding existing plan documents.TASK 3: Develop suggested plan modifications for consideration in regular updates of these plans.TASK 4: Develop an everyday “presence/feeling” within our entire community through promotional efforts that will support active preservation of landpolicies and keep Greenville green.

2020 STRATEGY C: Become more active in day to day reviews of development proposals for impacts on agricultural and natural resources.

TASK 1: Establish a liaison/relationship with the Town Plan Commission and Outagamie County.





TASK 2: Develop a process by that the Land Stewardship & Agricultural Enterprise Committee routinely reviews and comments on development proposals or other land use changes.

L. Bentle Objective 1: Develop and implement Agricultural Enterprise Area (AEA) landowner recognition programs.

$ 2,000.00 2018

(priority) STRATEGY A: Develop a landowner sign program that advertises to residents and area travelers our AEA and their participation in the program.

TASK 1: Design signs.TASK 2: Procure funding commitments.TASK 3: Purchase signs, distribute and erect signs (goal of ½ landowners by November, 2018).TASK 4: Develop/issue media release and hold sign dedication event.

$ 2,000.00 2018 STRATEGY B: Develop a sign(s) applicable with State and County ordinances that could be strategically placed on local major highways to

advertise our AEA.TASK 1: Procure funding commitment.TASK 2: Seek County/State approval.TASK 3: Purchase and erect signs.TASK 4: Develop/issue media release and hold sign dedication event.

L. BentleObjective 2: Develop public educational events and/or tours that exhibit and celebrate the agricultural heritage, history, and economy of the Town of Greenville’s Greenbelt AEA.

2018 (priority) STRATEGY A: Develop and implement an overall marketing plan for the AEA

TASK 1: Dedicate a future meeting to brainstorm and develop a list of benefits to the community of preserving farmland, open space and wetlands. Examples include: Aquifer regeneration, wildlife habitat and photos thereof. Recycling such as whey from milk plants, leaves, limiting runoff from streets, subdivisions, and sewage treatment plant solids, etc. Partner at community events with such organizations as Menasha West Sewage Treatment Plant, Morning Glory milk plant, DATCP, County/State Land Conservation, East Central WI Regional Planning Commission (ECWRPC), Outagamie Development Services & Zoning, Twin City Rod and Gun Club, clean water interests, Coops, DNR, etc. to present informational displays/booths at local events such as Farm Technology Days, Farm Progress Days, etc. Also include the numerous Agribusinesses’ within our town and county that are dependent upon a vibrant agricultural base in our community.

TASK 2: Determine how and make public the various benefits of agricultural and open land within our township.

GOAL #3: Grow community understanding to build resident support for the agricultural and natural land base of our Greenville Greenbelt.





2018 STRATEGY B: Promote the Greenbelt/AEA through tie-ins with other Greenville events.

TASK 1: Periodically have an information booth at and arrange tours from Farmers market or other appropriate venue.

TASK 2: Share information at Breakfast at the Farm.TASK 3: Promote program locally using a booth at the Fall Fair.

2018 STRATEGY C: Develop an easily navigable AEA website that is a subsite of the Town of Greenville site.

TASK 1: Post county and state links for AEA questions, other land preservation information, land and wetland management best practices.

TASK 2: Develop more Greenville Agricultural history information for inclusion in the Town’s website.TASK 3: “virtual tour” of the AEA and its agricultural history using ESRI’s Story Map software.

$ 300.00 2019 STRATEGY D: Host an annual meeting/event/tour with landowners, dignitaries, and residents

TASK 1: Design event and locate facility (Consider Nagy homestead on Julius Drive or Homestead Meadows on Spencer Rd.).

TASK 2: Schedule and stage event.

L. Bentle, Pete S., John J.

Objective 3: Regularly communicate and share information with other Town Committees, the Town Board, landowners and residents about the importance of the Greenbelt / AEA and opportunities/actions that can increase stewardship of its resources.

2018 STRATEGY A: Educate elected and appointed officials and Town employees on the benefits of agricultural preservation in our Township.

TASK 1: Provide an educational tour(s) to other communities to see what they have done to successfully preserve agriculture lands. Establish tour opportunities for Town government personnel to learn first-hand what/how others have provided an alternative future for themselves other than to totally commercialize and residentially develop their townships. A tour of this nature (provided by the American Farmland Trust) was taken by our previous Town Chairman to understand what has been accomplished in these communities.

TASK 2: Share some of the Ag history of our township and stress the importance of making Greenville special by preserving land from commercial and residential development.

$ 500.00 (PRIORITY) TASK 3: Bring in speakers from such communities as Dakota County, MN, Township of Dunn, WI, St. Charles, IL, etc.

(PRIORITY) TASK 4: Invite speakers from various Land Trust organizations to share information on how to preserve farmland, woodland and wetlands.





TASK 5: Develop a standard set of materials with help to educate about topics such as PDR, TDR, development rights, and other preservation tools and strategies.

2018 STRATEGY B: Regularly publish articles in the Town newsletter or post updates on the website, including photos of our Greenbelt and AEA. This could include both local agricultural history as well as current events that highlight our Greenbelt to residents of the Fox Cites.

TASK 1: Develop topic list for newsletter/e-newsletter/web articles and publish articles at least quarterly. (See marketing plan under Objective 2, Strategy A in this section).TASK 2: Develop at least one news release or TV/radio program per year regarding AEA.TASK 3: Seek/assign writing tasks to willing participants and guests. Seek guest authors where appropriate.

TASK 4: Develop email distribution list(s). This would include email addresses for farmland owners, the HASD community and other organizations.

TASK 5: Review & publish articles.

2019 STRATEGY C: Look into scrolling billboard in front of town hall or safety building with new/current information about the AEA. TASK 1: Raise inquiry with Town and investigate potential for implementation.

2019 STRATEGY D: Periodically attend town meetings and other pertinent meetings/events to report on AEA activities.

TASK 1: Periodically get on Town’s association agenda and speak about Greenville program (needs more definition).

Town Staff, Pete S.

Objective 1: Continue to manage and provide oversight of the Greenville Greenbelt Agricultural Enterprise Area (AEA).

2018 STRATEGY A: Assist AEA landowners with economic incentives.TASK 1: Provide assistance to AEA landowners in completing Farmland Preservation Tax Credits applications / sign-ups.TASK 2: Regularly promote other programs to / make contact with landowners to encourage and assist as necessary.

2018 STRATEGY B: Consider future AEA expansion within Greenville or neighboring Towns.

TASK 1: Keep in regular communication with the Town of Clayton on AEA expansion opportunities, as they have expressed past interest.

GOAL #4: Promote opportunities/programs for rural economic development within the Greenbelt and that make economic sense for landowners, residents, and businesses.





TASK 2: Examine our Greenbelt to determine if additional farmland could be added to our AEA (i.e. via a Phase III submission)

2020 STRATEGY C: Identify logical business expansion opportunities within the AEA and work with landowners/others to encourage their development.Task 1: Help identify individuals that may be interested in establishing Ag related businesses, e.g. Farm to Market, small businesses that takes advantage of the beauty of our Greenbelt, etc.,

2018 STRATEGY D: Aid AEA landowners who want to sell their land to help keep it from being turned over for non-agricultural development. TASK 1: Monitor local land sales and share information with local landowners. TASK 2: Gather and make available to landowner’s information on various Land Trusts, or other programs have the capability to permanently preserve farm and open land.

TASK 3. Gather information and make available on the advantages of Trusts and Wills with regard to orderly turnover of property as per the wishes of the present owner

$ 250.00 2018

(PRIORITY) TASK 4: Sponsor program to talk about farm succession planning.

Town Staff, L. Bentle Objective 2: Partner with area educational institutions to promote agricultural career opportunities.

2018 STRATEGY A: Develop a Youth Engagement and mentoring program in partnership with the Hortonville School District (HASD) and area businesses TASK 1: Offer opportunities to area school students, teachers and interested residents to tour various agribusinesses in the area. to heighten interest in student’s pursuit of Ag related careers.TASK 2: Develop and promote internships at local Agribusinesses for high school students.TASK 3: Develop Ag-based projects that teach current Ag and conservation practices such as:

Present classroom seminars on modern agricultural practices (such as use of genetically modified crops and related technologies that increased the capability of farmers to feed a growing world population).

Conduct a farm tour each year with school district. Stage ‘Farm to Table’ recipe development and cooking events. Plant a fundraiser garden involving students and teachers.

Develop a community oven and conduct workshops on how to create rustic, old-fashioned baked goods (see www.honestlygreenville.org)

TASK 4: Encourage and promote the development of FFA in Hortonville Area School District.





2018 STRATEGY B: Connect with Fox Valley Technical College (FVTC) to develop internships or other learning tie ins with their AG programs.TASK 1: Have Committee or Subcommittee discussions about who might be interested in such a program (e.g. HASD students, students of FVTC, other local residents, etc.).

TASK 2: Depending on a positive outcome of Task 1, make initial contacts with FVTC personnel to determine interest on their part.

TASK 3: Determine how to establish a cooperative and productive program with FVTC.

Town Staff, Pete S. Objective 3: Develop and implement a Business/Farm Expansion & Retention Program

2018 STRATEGY A: Develop education program for current, large scale farmers that helps to keep farming viable within the Greenbelt.TASK 1: Share stories and information on new/innovative ways for profitable use of agricultural land.

TASK 2: Provide a media outlet to share, promote, and advertise new/innovative farming methods to the community (e.g. use of solids from community disposal plant, manure composting, new conservation and application methods to control herbicide, pesticide, and fertilizer run off, etc.)

TASK 3: Help sponsor UW-Extension Continuing to Farm Program.TASK 4: Make available UW Extension farming information to a wider audience of area farmers.

2019 STRATEGY B: Develop education program for would-be small scale ag entrepreneurs (See www.honestlygreenville.org).TASK 1: Identify ‘small acreage’ business opportunities. TASK 2: Launch 3 small-scale Ag enterprises by 2021

Town StaffObjective 4: Develop a formal Agri-tourism program that capitalizes on the AEA, local foods and the Town of Greenville’s history/heritage.

2018 STRATEGY A: Work with the Fox Cities Convention & Visitor’s Bureau and other organizations to promote the Yellowstone Trail’s history and the agricultural heritage along/near its route through the Town of Greenville.TASK 1: Collect Ag-tourism literature and other information that can help promote local businesses.TASK 2: Provide information to travelers and local residents that advertises businesses in the area.TASK 3: More clearly identify and ADVERTISE the Yellowstone Trail routes through our Township. TASK 4: Make local businesses aware of the potential economic advantage of making area travelers aware of Yellowstone routes and historical importance.





2019 STRATEGY B: Develop a detailed concept plan, encouraging the establishment of a routine, repetitive offerings within the Greenbelt/AEA to all persons interested in agriculture and history .

TASK 1: Work with the Town to brainstorm new tourism ideas for all of Greenville that include opportunities not just within our Greenbelt/AEA, but might capitalize on the AEA’s proximity.

TASK 2: Find ways for area landowners to repurpose sections of their land for what could promote area tourism and provide new profitable economic opportunities for themTASK 3: Develop a participant plan and implementation strategy.

TASK 4: Establish a timetable that is predictable and repetitive, considering other competitive events in Greenville and Outagamie County

TASK 5: Increase web presence of history (see Goal 1, Objective 2, Strategy D).

2019 STRATEGY C: Sponsor a local food program once every two years.

TASK 1: Identify a local food program for the needy and sponsor it (e.g. involve the HASD school community to grow select foods in an AEA landowner sponsored plot of land for distribution to the charity as the harvest comes in. Potentially work with Dale Food Pantry?).


EAST CENTRAL WISCONSIN REGIONAL PLANNING COMMISSION

Jerry Erdmann, Chair David Albrecht, Vice-Chair

Eric Fowle, Secretary-Treasurer

COMMISSION MEMBERS

CALUMET COUNTY SHAWANO COUNTY Alice Connors Jerry Erdmann, Chair Ed Kleckner Thomas Kautza Merlin Gentz Chuck Dallas FOND DU LAC COUNTY WAUPACA COUNTY Martin Farrell Dick Koeppen Brenda Schneider Vacant Lee Ann Lorrigan Brian Smith (Joseph Moore, Alt.) DuWayne Federwitz Allen Buechel Charles Hornung WAUSHARA COUNTY MENOMINEE COUNTY Donna Kalata Larry Timm Ruth Winter Neal Strehlow Elizabeth Moses (Jeremy Johnson, Alt.) WINNEBAGO COUNTY James Lowey Mark Harris OUTAGAMIE COUNTY David Albrecht Ernie Bellin Thomas Nelson Steve Cummings Daniel Rettler Ken Robl Timothy Hanna Robert Schmeichel Jeff Nooyen Michael Thomas EX-OFFICIO MEMBERS Kevin Sturn Jill Michaelson Ronald McDonald

Greenville Green Belt AEA

(Agricultural Enterprise Area)

Our Town’s GREENBELT is a Town-designated area where preservation efforts focus on preserving the Town’s natural environment and agricultural heritage. The designation encourages the continuation of Ag-related businesses for the benefit and enjoyment of all residents. Official designation of a portion of this Greenbelt as an Agricultural Enterprise Area (AEA) by the Wisconsin Department of Agriculture and Consumer Protection, reinforces this preservation commitment.

Placement of signs, such as above, by Greenville’s Land Stewardship Committee, is but one example of committee programs to highlight Greenville’s unique agricultural heritage and preserve undeveloped land within our Town. Generous donations by AEA landowners have enabled the initiation of this project.

Naturally, efforts to preserve open land come at a cost to support promotional efforts. Only through contributions can our work be effective. Please consider donating to our efforts to keep a portion of Greenville Green for agriculture and other endeavors. Your donation is tax deductible. Please, make your check out to “Town of Greenville” (for deposit to Land Stewardship account #100-24515) and mail to Town Treasurer, Town of Greenville, PO Box 60, Greenville, WI 54942. Thank you.

-----------------------------------------------(Detach and Mail)-----------------------------------------------

Contribution to Greenville Land Stewardship Committee (acct #100-24515):

Name: Amount of Contribution: $________________

Address:

Email:

Signature: _____________________________________ (Contributions are tax deductible)

Page 1 of 1



__7ai________

Approval/Denial


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Comprehensive Plan Public Participation Plan for the 2040 Comprehensive Plan

Update

ACTION TYPE: This item is for possible Town Board Approval/Denial.

BACKGROUND & SUMMARY: The Town Board authorized an update to its 2030 Comprehensive Plan. State Statute requires the adoption of a public participation plan for the update and future amendments. The Planning Commission recommended approval of the plan at its May 1, 2018 meeting.

STAFF RECOMMENDATION: Staff recommends the Board approve resolution 09-18 adopting the public participation plan for the Town of Greenville 2040 Comprehensive Plan Update. If the Board is in agreement, the following motion may be made:

“Motion to approve Resolution 09-18 Establishing Public Participation Procedures for the Town of Greenville 2040 Comprehensive Plan Update.”

###

Attachments: 1. Resolution 09-18

1

Resolution #09-18

RESOLUTION OF THE TOWN BOARD OF THE TOWN OF GREENVILLE ESTABLISHING PUBLIC PARTICIPATION PROCEDURES

FOR THE TOWN OF GREENVILLE 2040 COMPREHENSIVE PLAN UPDATE

WHEREAS, pursuant to Section 66.1001 of the Wisconsin Statutes, any program or action of a local governmental unit that affects land use, including but not limited to zoning, subdivision regulation and official mapping, shall be consistent with that local governmental unit’s adopted comprehensive plan beginning January 1, 2010, and such plan must address the nine elements as required by Wisconsin Statutes Section 66.1001(2); and

WHEREAS, the Town of Greenville has prepared the Town of Greenville Year 2030 Comprehensive Plan, adopted on March 30, 2009 by Ordinance 09-5, that will be amended to comply with the authority and procedures established by Section 66.1001 and Section 62.23 of the Wisconsin Statutes; and

WHEREAS, Section 66.1001(4)(a) of the Wisconsin Statutes requires that the Town Board adopt written procedures designed to foster public participation at every stage of comprehensive plan preparation including open discussion, communication programs, information services and public meetings for which advance notice has been provided, and that such written procedures shall also provide for wide distribution of draft plan materials, an opportunity for the public to submit written comments on the plan materials, and a process for the governing body to respond to such comments; and

WHEREAS, the Town Board of the Town of Greenville believes that regular, meaningful public involvement in the comprehensive planning process is important to assure that the resulting comprehensive plan reflects the desires and expectations of the public; and

WHEREAS, the Plan Commission has reviewed the Public Participation Plan attached as

Exhibit A and has recommended approval; and

WHEREAS, the attached “Public Participation Plan” developed for the Town of Greenville 2040 Comprehensive Plan Update includes written procedures designed to foster public participation, ensure wide distribution of draft plan materials, provide opportunities for written comments on such materials, and provide mechanisms to respond to such comments.

NOW, THEREFORE, BE IT RESOLVED that the Town Board of the Town of Greenville hereby adopts the Public Participation Plan for the Town of Greenville 2040 Comprehensive Plan Update as its public participation procedures to fulfill the requirements of Wis. Stats. Section 66.1001 (4)(a).

This resolution was adopted by the Town of Greenville Town Board on the 14th day of May, 2018:

2

TOWN BOARD OF THE

TOWN OF GREENVILLE, WISCONSIN By: _____________________________ Jack Anderson, Town Chair

ATTEST: ___________________________________ Wendy Helgeson, Clerk

Motion to Approve Resolution No. #09-18 made by: Votes: Title Name Aye Nay Other Supervisor Culbertson Supervisor Peters Supervisor Strobel Supervisor Woods Chairperson Anderson Posted:

3

Exhibit A: Public Participation Plan Town of Greenville 2040 Comprehensive Plan Update

Introduction & Purpose Public participation is an important part of the comprehensive planning process as it helps to ensure that the plan accurately reflects the vision of the community. For a plan to develop, decision makers need to hear ideas, thoughts, and opinions from their citizens and stakeholders. The purpose of this public participation plan is to give citizens the opportunity to participate and learn about their community. Wisconsin’s Smart Growth Comprehensive Planning law requires public participation throughout the comprehensive planning process. Wisconsin Statutes, Section 66.1001(4)(a) requires, in part, that, “The governing body of a local governmental unit shall adopt written procedures that are designed to foster public participation, including open discussion, communication programs, information services, and public meetings for which advance notice has been provided, in every stage of the preparation of a comprehensive plan. The written procedures shall provide for a wide distribution of proposed, alternative, or amended elements of a comprehensive plan and shall provide every opportunity for written comments on the plan to be submitted by members of the public to the governing body and for the governing body to respond to such written comments.” This Public Participation Plan actively involves the general public and key community interests in identifying major issues, establishing a shared vision for the community, and creating goals, objectives, and policies which help bring that shared vision to fruition. The Town will use this document as a guide to actively involve community members in the comprehensive planning process by providing them numerous opportunities to offer input and become educated via multiple means of communication. In addition to the Comprehensive Plan Update, the Town will also be preparing a separate yet integrated, Bicycle & Pedestrian Plan to better address the mobility needs and desires of the community. As this element will be integrated, it will therefore be subject to the same provisions for fostering public participation. Comprehensive Plan Update Timeline Specifically, the update of the Comprehensive Plan will include the preparation of information and analyses that will result in creation of a Year 2040 Land Use Plan map and associated goals, objectives, strategies and recommendations. The project will begin in April, 2018 and is planned for completion in May, 2019 with major steps illustrated in the timeline chart below. It should be noted that this timeline may be altered based on the pace at which the Town desires to review and address these tasks. Citizens and interested parties should always check the Town’s website for Plan Commission meeting agendas in order to keep informed on the pace and timeline of the project.

4

5

Methods of Citizen Participation The Town of Greenville will use several methods to encourage public input throughout the comprehensive planning process for any future updates and amendments. The methods to be employed are as follows:

Method 1: Plan Commission & Ad Hoc Members The Town of Greenville will utilize the Plan Commission as the main body responsible for development of the Comprehensive Plan Update. The Town may choose to add additional, ad hoc, non-voting members to the Plan Commission to help guide the comprehensive planning process and discussions. The Plan Commission will be responsible for reviewing data, prioritizing issues and land use alternatives, overseeing the organization of the Plan, and determining goals, objectives and policies based on information gathered from the public. Method 2: Public Meetings Public meetings provide opportunity for both education and input. All Plan Commission and Town Board meetings are open to the public. All agendas and meeting minutes are posted in advance through the Town of Greenville website and published as required by State law. As each chapter of the comprehensive plan is developed it will be reviewed in detail by the Plan Commission at a meeting that is open to the public. Time for public participation will be set-aside at each meeting. Method 3: News Releases/Website/Social Media News releases are an effective tool to keep both the public and the press informed about the planning process. The Town of Greenville will utilize news releases to create public awareness about the comprehensive planning process at key times during the process. In addition, the Town will utilize its website and social media (e.g. Facebook and Twitter), and bi-annual newsletter to keep citizens informed on the planning process, to encourage public involvement, and to provide input/comments to Town staff at any time. Method 4: Public Engagement Survey A short on-line (web-based) survey will be prepared and promoted so that the Town’s citizens and businesses can share their insights on issues of interest as they pertain to nine plan elements. The survey will be available for several months and will be summarized for use by the Plan Commission during the development of the Comprehensive Plan. Method 5: Strategic Foresight – Scenario Planning Workshops In order to better develop the community’s vision, a 2-part (possibly 3) public workshop, targeted at community leaders, businesses and residents will be held to conduct a “Strategic Foresight” process. Strategic Foresight is scenario planning process that combines methods of ‘futures work’ with those of ‘strategic management’. It is about understanding upcoming external changes in relation to internal capabilities and drivers. Strategy is a high level plan to achieve one or more goals under conditions of uncertainty. Strategic foresight happens when

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any planner uses scanned inputs, forecasts, alternative futures exploration, analysis and feedback to produce or alter plans and actions of the organization. Strategic planning always includes analysis, but it may or may not involve serious foresight on the way to developing a plan, or taking an action. A consideration of possible futures (alternative futures) and of probable futures (forecasts, predictions) is important to developing a preferred future (plan).

Method 6: Open Houses and Community Events The Town of Greenville may choose to sponsor open houses, informational meetings, or attend various community events (e.g. farmer’s markets, street festivals, etc.) during the comprehensive planning process. This will provide an informal setting for residents to interact with the Town of Greenville staff and give them the opportunity to gather information, ask questions, react to the information and provide both written and verbal feedback. Method 7: Public Hearings A public hearing will be held before the Town Plan Commission prior to the adoption of the 2040 Comprehensive Plan Update. The public hearing will consist of a short presentation summarizing and highlighting the major parts of the planning process and the final draft of the comprehensive plan. Participants will have the opportunity to provide comments about the draft plan. An official public record of the presentation and all comments will be established. The draft plan will be available for review prior to the public hearing. Interested citizens will also have the opportunity to provide written comments prior to the public hearing, which will be read into the hearing.

Future amendments to the Comprehensive Plan will be subject to the Wisconsin Statutes, Section 66.1001(4)(b-d) and the public hearing process; the Town may utilize the methods listed above as it deems necessary for future amendments.

Page 1 of 1

MEETING: Town Board AGENDA ITEM #: DATE: May 14, 2018 ACTION TYPE:

__7aii________ Approval/Denial


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Planning Commission Recommendation regarding a Comprehensive Plan Amendment


BACKGROUND & SUMMARY: Per Wisconsin State Statutes zoning decision are required to be consistent with a community’s comprehensive plan. There are a couple projects that require rezoning from agriculture to commercial and therefore require an amendment to the comprehensive plan. If the Board believes the projects are the highest and best use for the area it is required to approve an ordinance to amend the comprehensive plan from agriculture to commercial. As the properties are on State Highways, commercial uses are more likely based on economic market conditions and site selection criteria used by commercial entities. These locations can be found on the exhibit to the attached ordinance but are also described as:

• Expanding the Potential Commercial Corridor on Greenville Dr. (State Highway 15) toextend from Municipal Dr. (County Highway 76), Northwest following Greenville Dr. tothe Town of Greenville border.

• Expanding the Potential Commercial Corridor beginning at the Greenville Dr. andMunicipal Dr. intersection, North along Municipal Dr. to Everglade Rd.

The Planning Commission approved Resolution 08-18 in support of the amendment at its April 23, 2018 meeting.

STAFF RECOMMENDATION: Staff recommends approval of the comprehensive plan amendment as shown on the attached map exhibit within the ordinance.

If the Board is in agreement, the following motion may be made: “Motion to approve Ordinance 1-18 to amend the Town of Greenville Comprehensive Plan”

###

Attachments: 1. Ordinance 1-18

TOWN OF GREENVILLE

ORDINANCE NO. 1-18

AN ORDINANCE AMENDING THE TOWN OF GREENVILLE

YEAR 2030 COMPREHENSIVE PLAN

The Town Board of Supervisors of the Town of Greenville, Outagamie County, Wisconsin, do ordain as

follows:

SECTION 1. The Town of Greenville, Wisconsin, adopted the Town of Greenville Year 2030

Comprehensive Plan on March 30, 2009 by ordinance 09-5, in compliance with Wisc. Stats. s

66.1001(1)(a) and 66.1001(2).

SECTION 2. Town of Greenville staff, working under the direction of the Plan Commission have

prepared a proposed Comprehensive Plan Amendment as shown on the Exhibit A: Map 2-1 Town of

Greenville Year 2030 Land Use Framework dated April 10, 2018.

SECTION 3. The Village published the required Class I, 30 day-notice on April 13, 2018.

SECTION 4. The Town of Greenville Town Board conducted a public hearing on May 14, 2018, in

compliance with Wisc. Stats. s.66.1001(4)(d), regarding the proposed Comprehensive Plan Amendment.

SECTION 5. The Plan Commission has adopted a Resolution recommending that the Town Board

approve an Ordinance adopting the proposed Year 2030 Comprehensive Plan Amendment.

SECTION 6. The proposed amendment is consistent with the remaining sections of the adopted Town of

Greenville Year 2030 Comprehensive Plan.

SECTION 7. The proposed amendment, together with the adopted Town of Greenville Year 2030

Comprehensive Plan, contains all of the elements set forth in Wisc. Stats. 66.1001(2)

SECTION 8. The Town Board hereby amends the Town of Greenville Year 2030 Comprehensive Plan as

described in the proposed Comprehensive Plan Amendment as shown on Exhibit A: Map 2-1 Town of

Greenville Year 2030 Land Use Framework dated April 10, 2018 and described as:

Expanding the Potential Commercial Corridor on Greenville Dr. (State Highway 15) to extend

from Municipal Dr. (County Highway 76), Northwest following Greenville Dr. to the Town of

Greenville border.

Expanding the Potential Commercial Corridor beginning at the Greenville Dr. and Municipal Dr.

intersection, North along Municipal Dr. to Everglade Rd.

SECTION 9. The Town Community and Economic Development Director shall send a copy of this

ordinance to the following along with a cover letter:

(1) Clerks for the Towns of Grand Chute, Ellington, Dale, Hortonia, Clayton and the Villages of

Hortonville and Fox Crossings;

(2) Clerks for the Counties of Outagamie and Winnebago;

(3) Administrators for Hortonville and New London School Districts, Town of Greenville Sanitary

District; Fox Valley Technical College President and the Outagamie Waupaca Library System

Director;

(4) Wisconsin Land Council c/of Wisconsin Department of Administration, Comprehensive

Planning Program.

(5) Wisconsin Department of Administration Comprehensive Planning Program;

(6) East Central Wisconsin Regional Planning Commission

This Ordinance shall take effect upon passage and publication.

Adopted this 14th day of May, 2018.

TOWN OF GREENVILLE:

Jack Anderson

Town Chairperson

Attest:

Wendy Helgeson

Town Clerk

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Source: Digital base data provided by Outagamie Co., 2007"Features of Importance" data from Greenville Greenprint Plan, 2004.

Prepared ByEAST CENTRAL WISCONSIN

REGIONAL PLANNING COMMISSION-March 2009Approved March 30, 2009

Updated by Town of Greenville GIS DepartmentApril 10, 2018

This data was created for use by the East Central Wisconsin Regional PlanningCommission Geographic Information System. Any other use/application of thisinformation is the responsibility of the user and such use/application is at theirown risk. East Central Wisconsin Regional Planning Commission disclaims allliability regarding fitness of the information for any use other than for EastCentral Wisconsin Regional Planning Commission business.

AP d:/TGreenville/FutureLandUse_11x17_v2.mxd

4

MAP 2-1TOWN OF GREENVILLE

YEAR 2030 LAND USE FRAMEWORK

2,000 0 2,000Scale in Feet

Tier 1 / 1800 DU (80%)Tier 2 / 350 DU (16%)Tier 3 / 100 DU (4%)

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This map is a general representation of the visions identified in the 2030Greenville Comprehensive Plan as developed in a manner consistent withWis. Stats. 61.1001. The map features represent broad ideas and conceptsregarding land use and the management of community growth into thefuture. As such, some boundaries, delineations, and features may be con-strued in a more arbitrary, or a specific manner, at the time which a landuse change is proposed. A review for conformancce with the Plan and thepotential need for a formal Plan amendment will be made by the Town.Where appropriate, a written description of the determinations(s) , or amore detailed map may be developed by the Town. This advisory map,nor its derivatives should be construed as legally permetiing any existing orfuture land use. Please refer to the applicable Outagamie County andTown of Greenville ordinances as required. If you have questions aboutthis map, please contact the Town: (920) 757-5151 or [email protected].

Exhibit A

Page 1 of 2

MEETING: Town Board AGENDA ITEM #: DATE: May 14, 2018 ACTION TYPE:

7aiii & 7aiv Approval/Denial


AGENDA MEMORANDUM

To: Honorable Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Planning Commission Recommendation on Rezoning and CSM for United Cooperative

ACTION TYPE: This item is for possible Approval/Denial.

BACKGROUND & SUMMARY: United Cooperative, property owner, and Keller Inc, applicant, have submitted an application for a CSM to combine 4 parcels into one and rezone the property from General Agriculture/Industrial to General Commercial located at parcel number 110038600, 110038601, 110038700, 110038800 in order to construct a gas station and hardware store.

Per Section 270-15(B) of the Subdivision Ordinance the Planning Commission has final approval and disapproval powers for CSMs. As such staff bring CSMs before the Town Board only if there is dedication of right-of-way or public property, unless the Board directs staff to have the ordinance amended to have CSMs come before it.

PLANNING COMMISSION RECOMMENDATION: The Planning Commission reviewed the requests at its April 23, 2018 meeting and recommended conditional approval of the CSM by a vote of 6-1 (conditions are in the recommended motion below) and approval of the rezoning by a vote of 7-0.

STAFF RECOMMENDATION: Staff agrees with the Planning Commission’s recommendations and if the Board is in agreement there are two recommended motions for each request.

1. Rezoning

“Motion to rezone United Cooperative located at parcel number 110038600, 110038601,110038700, 110038800 from General Agriculture/Industrial to General Commercial asdepicted on the attached Zoning Figure and Legal Description prepared by Payne & Dolan Inc.dated April 2, 2018.”

2. CSM

“Motion to conditionally approve the CSM prepared by Wisconsin Land Surveying Inc datedApril 11, 2018 for United Cooperative located at parcel number 110038600, 110038601,110038700, 110038800 with the condition that all staff, ordinance and statutory requirementshave been addressed and met prior to recording of the CSM and that the CSM be recordedprior to issuance of certificate of occupancy.”

Page 2 of 2

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Attachments:

1. Rezoning Exhibit 2. CSM

300ft2001000DISCLAIMER: This map is not guaranteed to be

accurate, correct, current, or complete andconclusions drawn are the responsibility of the

user.

W6380 Design Drive | Greenville, Wisconsin 54942

TEL 920.757.7550 | FAX 920.757.2906

www.payneanddolan.com

PAYNE & DOLANI N C O R P O R A T E D ZONING FIGURE

MILWAUKEE WAUSAU

Keller

PLANNERS ARCHITECTS BUILDERS

FOX CITIES MADISON

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"COPYRIGHT NOTICE"

PRELIMINARY - NOT FOR CONSTRUCTION

U.C. GR

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NG

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LOT 1 CSM 5827

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GENERAL COMMERCIAL

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INDUSTRIAL

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0'

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20'

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40'

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SCALE: 1"=20'

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Suite 314

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1-800-236-2534

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Germantown, WI 53022

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FAX (262) 250-9740

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PHONE (262) 250-9710

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Suite 104

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W177 N9856 Rivercrest Dr.

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www.kellerbuilds.com

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Wausau, WI 54401

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FAX (715) 849-3181

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PHONE (715) 849-3141

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2620 Stewart Avenue

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N216 State Road 55

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Kaukauna, WI 54130

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PHONE (920) 766-5795/

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FAX (920) 766-5004

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P.O. Box 620

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1-800-236-2534

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3308 Nursery Drive

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PHONE (608) 445-2455

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Middleton, WI 53562

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TM

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SHEET:

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DATE:

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CONTRACT NO:

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EXPEDITOR:

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SUPERVISOR:

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REVISIONS

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This design, drawing and detail is the copyrighted property of KELLER, INC. No part hereof shall be copied, duplicated, distributed, disclosed or made available to anyone without the expressed written consent of KELLER, INC.

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P17206

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C. MEISEL

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C. VANDE WETTERING

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4.02.2018

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XXXXX

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C. MEISEL

LEGAL DESCRIPTION

LANDS TO BE RE‐ZONED COMMERCIAL

COMMENCING AT THE WEST 1/4 CORNER OF SECTION 11, T 21 N, R 16 E, TOWN OF GREENVILLE,

OUTAGAMIE COUNTY, WISCONSIN; THENCE SOUTH 01°31’41” EAST ALONG THE WEST LINE OF THE

SOUTHWEST ¼ OF SAID SECTION 11, 207.25 FEET; THENCE SOUTH 86°43’03” EAST TO A POINT ON THE

EAST RIGHT‐OF‐WAY LINE OF MUNICIPAL DRIVE (S.T.H. “76”) AND THE POINT OF BEGINNING, 33.12

FEET; THENCE CONTINUING SOUTH 86°43’03” EAST 275.00 FEET; THENCE SOUTH 01°31’41” EAST 271.06

FEET; THENCE SOUTH 73°56’39” EAST 284.40 FEET; THENCE SOUTH 16°03’34” WEST 85.14 FEET;

THENCE SOUTH 88°41’48” WEST 14.38 FEET; THENCE SOUTH 01°49”52” EAST TO THE SOUTH PROPERTY

LINE AND NORTHERLY RIGHT‐OF‐WAY LINE OF THE CANADIAN NATIONAL RAILROAD, 22.65 FEET;

THENCE NORTH 74°34’52” WEST ALONG SAID NORTHERLY RIGHT‐OF‐WAY LINE TO A POINT ON EAST

RIGHT‐OF‐WAY LINE OF MUNICIPAL DRIVE (S.T.H. “76”), 508.09 FEET; THENCE NORTH 01°31’41” WEST

ALONG SAID ROW LINE, 329.89 FEET TO THE POINT OF BEGINNING.

Page 1 of 1



7av Approval/Denial


AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Michael J. D. Brown, Community & Economic Development Director Date: May 7, 2018 RE: Planning Commission Recommendation on Rezoning All World Ford


BACKGROUND & SUMMARY: Stu Winarski, property owner, and Bayland Buildings, Inc David OBrien, applicant, have submitted an application for Rezoning from General Agriculture to General Commercial parcel number 110019701 located on Hwy 15 in order to construct a car dealership.

PLANNING COMMISSION RECOMMENDATION: The Planning Commission reviewed the request at its April 23, 2018 meeting and recommended approval of the rezoning by a vote of 7-0.

STAFF RECOMMENDATION: Staff agrees with the Planning Commission’s recommendations and if the Board is in agreement below is a recommended motion:

“Motion to rezone All World Ford located at parcel number 110019701 from General Agriculture to General Commercial.”

###

Attachments: 1. Zoning Aerial

600ft4002000DISCLAIMER: This map is not guaranteed to be

accurate, correct, current, or complete andconclusions drawn are the responsibility of the

user.

Page 1 of 2


DATE:

Town Board



AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Tony Nowak, Director of Parks, Recreation and Forestry Date: May 9, 2018 RE: Proposed Indoor Soccer Practice Facility for the Sports Complex


BACKGROUND & SUMMARY: Fox Cities United Soccer Club, the youth sports organization that has been operating youth soccer at the Sports Complex since 2011, is interested in constructing an indoor practice facility somewhere on the Sports Complex property. They are proposing a 100’ x 140’ building that would be located on park property with a lease agreement and would be owned and operated by Fox Cities United Soccer Club. It would be a practice facility set up to accommodate soccer and possibly baseball if interested.

There are obviously many details that need to be worked out for a project like this. What Fox Cities United and staff are asking from the Board at this time is approval of the concept and authorization for staff to continue to work with Fox Cities United on the details of this facility including:

1. Inclusion of this facility in the Master Planning process2. Drafting of lease agreements3. Final design and appearance of the proposed facility

All of these items would be brought back to the Park Commission and Town Board for review and possible approval.

The Village of Little Chute just completed a similar project with a youth baseball organization in their community. I have seen the facility and have obtained copies of their lease agreements. I will also have further discussions with parties involved with that project.

Renee Sullivan of Fox Cities United Soccer Club will be present to answer questions.

STAFF RECOMMENDATION: Staff and Park Commission recommends the Board approve the concept of locating an indoor soccer practice facility on the Sports Complex property as proposed. If the Board is in agreement, the following motion may be made: “Motion to approve the concept of locating an indoor soccer practice facility on Sports Complex property and to authorize staff to continue working with Fox Cities United Soccer Club on the details for this project.”

POLICY/PLAN REFERENCE(S): N/A

TB - 7bi

Town of Greenville Functional Organizational Chart Page 2 of 2

FISCAL IMPACT: N/A

### Attachments: N/A

Page 1 of 1


DATE:

Town Board



AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Tony Nowak, Director of Parks, Recreation and Forestry Date: May 9, 2018 RE: RFP for Sports Complex Master Planning Services


BACKGROUND & SUMMARY: In 2017 the Sports Complex Master Plan Update Committee

recommended that the Town hire a consultant to complete the master planning process for the Sports

Complex. The Board authorized the reallocation of funds for the hiring of a consultant to complete the

Master Plan for the property. A total of $20,000 is budgeted for this purpose. Attached is the Request

for Proposal seeking master planning services for the Sports Complex.

STAFF RECOMMENDATION: Staff recommends the Board approve the RFP for Sports Complex Master Planning services as proposed. If the Board is in agreement, the following motion may be made: “Motion to approve the RFP for Sports Complex Master Planning services.”


FISCAL IMPACT: N/A

###

Attachments: 1. RFP for Sports Complex Master Planning Services

TB - 7bii

Request for Proposals Development of a Master Plan for:

Greenville Sports Complex W7124 Wisconsin Ave.

Greenville, WI

May 15, 2018

Greenville Parks, Recreation and Forestry Department Request for Proposals

Master Plan for the Greenville Sports Complex

Introduction The Greenville Parks, Recreation and Forestry Department is seeking proposals from qualified consultants to develop a master plan for the Greenville Sports Complex. The Greenville Sports Complex is a minimally developed 77-acre community park which is the proposed home to the community’s major outdoor soccer and baseball facilities.

A. Contact Person

Tony Nowak Director of Parks, Recreation and Forestry Town of Greenville W6895-B Parkview Dr. PO Box 60 Greenville, WI 54942 (920) 757-7276 [email protected]

B. Submission Deadline: RFP’s shall be submitted to the contact person no later than 4:00 pm on

June 8, 2018. Any proposals received after the submission deadline will be rejected and returned unopened to the sender.

Background The Greenville Sports Complex is a 77 acre property that was purchased by the Town of Greenville in 2004 for the purpose of developing a future athletic complex. A master plan was developed in 2006 by an 11 member committee along with a volunteer consultant. The original master plan included baseball/softball fields, soccer fields, tennis courts, basketball courts, walking/nature trails, pavilions, natural areas and a Heritage Garden. In 2017 a new 12 person committee was established with the purpose of reviewing and updating the master plan. The committee looked at changes to the property, current uses, projected uses and community needs to determine what updates need to be made to the plan. Works sessions, a public hearing and a community wide survey were utilized to gather data for this purpose. The committee concluded that it was in the best interest of the community to hire a consultant to complete the master plan. Currently, approximately 13 acres of the park have been seeded into an open play area that is being utilized by Fox Cities United Soccer for their youth soccer program. The park also includes a gravel drive and small parking area. Park users currently use portable restrooms during soccer games. The property is also currently housing a yard waste site and a new municipal well is being drilled in the south-east corner of the property.

mailto:[email protected]

Project Goals The master plan will serve as a template for the most efficient usage and layout of athletic facilities, identify additional amenities for the park and identify their locations and develop a plan for long-term improvement, maintenance and usage of the Sports Complex. Generally, the plan shall include an analysis of the existing site, conditions, development recommendations, phasing/priority recommendations and cost analysis. Anticipated Master Plan components include:

Review of site analysis, opportunities and constraints

Identification of site factors such as topography, wetlands, floodplains, easements and encroachments

Identification and location of facilities

Conceptual plans and presentation renderings

Identification of environmental conditions and required agency permitting

Identification of needed earthwork

Cost estimate and schedule of capital items by date

Identification of potential private and public partners and grant funding associated with specific activities and amenities

Recommended priorities and phasing of improvements Known issues and potential components to be addressed in the Master Plan include:

Potential partnerships with community sports groups

Potential of a privately owned and operated indoor soccer facility to be located on the property with a lease agreement

A new municipal well and facility being installed in the south-east corner of the property

The yard waste site currently being housed on the property

Access to the private residence embedded within the property. The Master Plan recommendations will be developed in response to input from stakeholders that will include Town of Greenville staff, Sports Complex Committee, Greenville Park Commission, Greenville Town Board and community sports organizations. Project Process The project will be completed, generally, as follows:

A. Meet with staff to develop and finalize a detailed work plan and schedule which at minimum will establish meeting and presentation schedules and clarify roles and responsibilities of both staff and consultant teams.

B. Review all available background materials, historical documents, maps, site plans and other relevant information relating to the project.

C. Perform site reviews and investigations, including a walk through with staff members. D. Conduct meetings and/or interviews with key stakeholders to identify site challenges,

environmental constraints, desired improvements and their preferred future vision. E. Meet with the Sports Complex Committee to review their findings to date and identify their

vision for the master plan.

The Consultant shall: A. Prepare a Master Plan with related narrative text, maps and visuals B. Furnish all labor, materials and equipment to perform the work as described and services in

connection with the project in accordance with the requirements, criteria and instructions contained within this document.

C. Furnish sufficient professional, technical, supervisory and administrative personnel to ensure the completion of the work, including but not limited to, the disciplines of Planning, Architecture, Engineering and Landscape Architecture as needed.

D. Provide contractual arrangements, project submittal and design in accordance with recognized criteria, regulations, manuals and other applicable standards; and otherwise successfully provide all of the services required under this Request for Proposals.

E. Commence work promptly after issuance of a contract agreement with the Town in order to complete the Master Plan within approximately six (6) months.

F. Make site visits as necessary for analysis, observation, data collection and documentation of existing conditions.

G. Review available existing information, plans and data provided by the Town. H. Receive input from various stakeholders.

Submittal of Work Final submittal of documents for the Master Plan shall include:

Fifteen (15) bound color copies including site plans, drawings and text

Complete Master Plan on a flash drive in a format to be approved by the Town

Presentation boards

All master planning documents in a PDF format for Town use Proposed Timeline (Subject to change)

1. Request for Proposals issued: May 15, 2018 2. Proposals due: June 8, 2018 3. Interviews of selected teams: June 14 or 21, 2018 4. Park Commission reviews staff recommendation: June 26, 2018 5. Town Board selects consultant: July 9, 2018 6. Consultant begins work: August 6, 2018 7. Project completion: February 2019

Proposal Submission Requirements Submissions should be submitted electronically (either by flash drive or email attachment in PDF format), along with one (1) hard copy and shall include the following:

Firm name, address, telephone number and contact person. Identification of primary office location where work will be performed. A one page statement of interest in and qualifications for this project.

Brief history of the firm.

Identification of one project leader to serve as the primary contact. Identification of other key personnel as project team members, including detailed resumes.

Discussion of the firm’s specific abilities to provide the required professional services and qualifications related to the project requirements.

Examples of specific knowledge and expertise related to this type of project.

References of other municipalities for which the firm has provided similar professional services (minimum two references). Reference information must include:

o Name of municipality o Project name o Contact person o Address o Telephone number o Firm’s key personnel assigned to the referenced project o Copy of similar reports prepared for the project. (may be electronic only)

Inclusion of references in your proposal is also an agreement that the Town may contact the named references.

Project Plan: Describe in narrative or outline form a detailed plan of services to be provided and a timeline for completing these services. The project plan should include a statement of the results to be expected.

Detail your expectations of Town staff as it relates to this project.

Describe the form and character of the final project/report.

Provide detailed cost for services related to this project. Unit costs should be itemized. Description of the Selection Process RFP’s and interviews will be evaluated on various criteria including, but not limited to, the following:

Overall qualifications of the firm relative to this particular project

Technical competency of the personnel assigned to the project

Samples of similar work projects

Past records of performance as determined from all available information to include contacting former clients

The ability to complete to work within the proposed project schedule

Capability and experience in engaging the public in the planning process

Demonstrated history of creativity in the planning process

Communication skills with staff and boards

Quality of the proposal

Overall costs and fees to be charged

Page 1 of 1


DATE:

Town Board



AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Tony Nowak, Director of Parks, Recreation and Forestry Date: May 9, 2018 RE: Volunteer Project Agreement with Civic Club and Tyler Ernst


BACKGROUND & SUMMARY: An agreement was drafted between the Town, Civic Club and Tyler Ernst

for the volunteer construction of the covered shooting line structure for the archery range at Lions Park.

This was drafted as a request from Tyler Ernst, member of the Civic Club and proposed project lead, to

make him more comfortable with the responsibility of leading the project. The agreement establishes

the responsibilities of all parties for the project. It has been reviewed by the Park Commission, Civic Club

and Tyler Ernst.

STAFF RECOMMENDATION: Staff recommends the Board approve the Volunteer Project Agreement as proposed. If the Board is in agreement, the following motion may be made: “Motion to approve the Volunteer Project Agreement between the Town of Greenville, Greenville Civic Club and Tyler Ernst.”


FISCAL IMPACT: N/A ###

Attachments: 1. Volunteer Project Agreement

TB - 7biii

Greenville Parks, Recreation and Forestry Department W6895-B Parkview Drive • PO Box 60 • Greenville, WI 54942

Phone: (920) 757-7276 • Fax: (920) 757-6342

www.townofgreenville.com

Volunteer Project Agreement

This volunteer project agreement is made by and between the Town of

Greenville and the Greenville Civic Club and Tyler Ernst:

Whereas, the Town of Greenville is the owner and operator of Greenville Lions Park and the Archery Range; and Whereas, the Greenville Civic Club has donated time, materials and funds to develop the Lions Park Archery Range as it currently exists and desires to continue to support the Archery Range by providing volunteer labor for the construction of a Covered Shooting Line Structure; and Whereas, Tyler Ernst is a member of the Greenville Civic Club and desires to act as the lead volunteer for the construction of the Covered Shooting Line Structure; and Whereas, the Town of Greenville desires to accept the volunteer services of the Greenville Civic Club and Tyler Ernst for the construction of the Covered Shooting Line Structure. Therefore it is agreed as follows:

1. The Town of Greenville shall accept all costs associated with the construction of the Covered Shooting Line Structure including materials, equipment rental and architectural drawings.

2. The Greenville Civic Club shall organize and provide volunteer labor for the construction of the Covered Shooting Line Structure.

3. Tyler Ernst shall act as the lead volunteer for the construction of the Covered Shooting Line Structure.

4. The Town of Greenville shall provide architectural drawings for the Covered Shooting Line Structure and said drawings shall be followed by volunteers at all times. Any deviations from the drawings shall first be approved by town officials.

5. The Town of Greenville shall install the necessary concrete footings prior to the construction of the above ground portion of the structure.

6. The Greenville Civic Club and Tyler Ernst shall schedule and organize a group of skilled and semi-skilled volunteers to construct the Covered Shooting Line Structure. The date of the construction shall be coordinated with the Town of Greenville.

7. Tools needed for the project shall be provided by both the Town of Greenville and volunteers. Owners shall be responsible for the proper use and security of their own tools.

8. Volunteers shall be at least 18 years of age to work on the project. 9. The Town of Greenville shall provide inspection of the structure to ensure that it

meets all building codes. 10. The Town of Greenville shall accept ownership of the Covered Shooting Line

Structure and any associated liability. In no way shall the Greenville Civic Club or Tyler Ernst be held liable or responsible for any problems or issues that arise from the construction of this structure. ____________________________ __________________________ Jack Anderson, Chairman Date Town of Greenville Town Board _____________________________ __________________________ Keith Voss, President Date Greenville Civic Club

_____________________________ __________________________ Tyler Ernst, Volunteer Date Greenville Civic Club

Ordinance #01-18 Alternate Claims Procedure Page 1 of 1




AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Joel Gregozeski, Town Administrator Date: May 4, 2018 RE: Ordinance for Alternative Claims Procedure


BACKGROUND & SUMMARY: Attached is a draft Ordinance providing statutory authority under §60.44

(2) of Wisconsin State Statutes for establishing a procedure for approving financial claims against the

Town. Under the provisions of this Ordinance, payments may be made from the town treasury for

all claims against the town which are also consistent with the town purchasing policy.

Specifically, it will allow the Town to issue payment for claims of a routine nature, namely, utility bills,

tax liabilities, postage, or refunds prior to formal Town Board authorization.

Due to normal voucher approval cycles, we routinely become past due on certain scheduled bills or

vouchers such our invoices for Fox West Regional Sewerage Treatment plant.

All vouchers will be presented for Town Board approval; claims that fall under the category as identified

by the Ordinance and Purchasing policy will be pre-authorized and paid prior to our normal approval

cycle schedule.

STAFF RECOMMENDATION: Staff recommends the Board approve the Ordinance for Alternative Claims

Procedure. If the Board is in agreement, the following motion may be made: “Motion to approve Ordinance #01-18 Alternate Claims Procedure creating Article III of Chapter 18 (Finance and Taxation) of the Code of the Town of Greenville as presented.”

POLICY/PLAN REFERENCE(S): 1. Town Purchasing Policy – Adopted August 2017

2. Wis. Stats §60.44 – Claims against Town

FISCAL IMPACT: N/A

JDG ###

Attachments: 1. Ordinance #01-18 Alternate Claims Procedure

TB - 7c

TOWN OF GREENVILLE

ORDINANCE NO. 01-18

ALTERNATIVE CLAIMS PROCEDURE

The Town Board of the Town of Greenville, Outagamie County does hereby ordain

as follows. Article III of Chapter 18 (Finance and Taxation) of the Code of the

Town of Greenville is hereby created to read:

ARTICLE III

Alternative Claims Procedure

§ 18-14. Alternative Claims Procedure

Section 1. Authority

This ordinance is adopted pursuant to the authority granted town boards under s.

60.44(2), Wis. Stats. which allows for the adoption of an alternative claim procedure for

approving financial claims against the town which are in the nature of bills and vouchers.

Section 2. Applicability

Payments may be made from the town treasury pursuant to this ordinance for all claims

against the town which are also consistent with the town purchasing policy.

Section 3. Procedure

Payments may be made from the town treasury after the town clerk audits and approved

each claim as a proper charge against the treasury by first determining that the following

conditions have been complied with:

1. Funds are available under the town budget to pay the bill or voucher.

2. The item or service covered by the bill or voucher has been duly authorized.

3. The item or service covered by the bill or voucher has been supplied or rendered

in conformity with the authorization and follows the town purchasing policy.

4. The claim appears to be a valid claim against the town.

The town clerk may require submission of proof to determine compliance with the

conditions under (1-4), prior to approval.

After determining that the above conditions have been met, the clerk shall indicate

approval of the claim by placing his or her signature or initials on the bill. Upon approval

of a bill or voucher under this procedure, the Treasurer shall prepare a check and have it

countersigned, pursuant to s. 66.0607, Wis. Stat. The clerk shall then mail or deliver the

completed checks to the appropriate parties.

At least monthly, the town clerk or town treasurer shall file with the Town Board a

written list of claims approved pursuant to this ordinance. The list shall include the date

paid, name of claimant, purpose and amount.

Section 4. Effective Date

This ordinance shall become effective upon adoption and publication or posting, as

provided by law, pursuant to s. 60.80, Wis. Stat.

Adopted this ____ day of _______, 2018.

______________________________

Jack Anderson

Town Chairperson

ATTEST:

(SEAL)

___________________________________

Wendy Helgeson

Town Clerk

Motion to Approve Ordinance No. #01-18 made by: __________ / __________

Votes:

Title Name Aye Nay Other

Supervisor Culbertson

Supervisor Peters

Supervisor Strobel

Supervisor Woods

Chairperson Anderson

Posted:

Agreement for Enhanced County Law Enforcement Services Page 1 of 1




AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Joel Gregozeski, Town Administrator Date: May 4, 2018 RE: 2018 Law Enforcement Contract


BACKGROUND & SUMMARY: Attached is the contract for services agreement for law enforcement services with Outagamie County. As a matter of procedure, the Town Board should formally adopt this agreement in accordance with the Town’s purchasing policy.

The contract terms are consistent with the approved agreement from 2017. There is a difference in cost from 2017 of $940.

STAFF RECOMMENDATION: Staff recommends the Board approve the 2018 Law Enforcement Contract with Outagamie County. If the Board is in agreement, the following motion may be made: “Motion to approve 2018 Law Enforcement Contract with Outagamie County as presented.”


FISCAL IMPACT: Is there a fiscal impact? Yes, $38,755 (annually) Is it currently budgeted or planned? Yes, FY2018 Amount budgeted: $37,815 Account #: 100-5220-111

JDG

### Attachments:

1. 2018 Agreement for Enhanced County Law Enforcement Services in the Town of Greenville.

TB - 7d

County Highway CA Intergovernmental Agreement Page 1 of 1




AGENDA MEMORANDUM

To: Honorable Town Chairperson and Town Supervisors From: Joel Gregozeski, Town Administrator Date: May 4, 2018 RE: CTH CA Intergovernmental Agreement


BACKGROUND & SUMMARY: The County Highway Department desires to update the intergovernmental Agreement for improvements to the County Highway CA. In accordance with County policy, these improvements are coordinated with the local municipality through a cost share agreement. A draft agreement is attached for Town Board consideration.

Dean Steingraber and/or Andrew Rowell from Outagamie County Highway Department will be available to answer questions.

RECOMMENDED ACTION: This item is for discussion and possible action.

Staff recommends the Board approve a draft agreement to continue drafting a design for improvements.Staff does not recommend agreeing to the operations and maintenance responsibilities at this time until the design is finalized and agreed upon. If the Board is in agreement, the following motion may be made: “Motion to approve an intergovernmental agreement with Outagamie County Highway Department to complete the design for reconstruction of CTH CA.”


FISCAL IMPACT: Is there a fiscal impact? Yes, $41,316 Is it currently budgeted or planned? No, FY2019 Amount budgeted: $0 Account #: 400-5730-820

JDG

### Attachments:

1. Draft Intergovernmental Agreement with Outagamie County for CTH CA.

TB-7e

\\OCAPS2\ocshare\HWY\CTH Projects\Construction\5891 CTH CA - CTH CB to Casaloma\Financial\Cost Share Agreement\CA muni agreement.xlsxupdate 2018 04 06 Page 1 of 3

COUNTY / MUNICIPAL / STATE AGREEMENT DATE:CTH CA - CTH CB to Casaloma Drive PROJECT: See Below

HIGHWAY: CTH "CA"LIMITS: CTH CB to Casaloma DriveMUNICIPALITY: Township of GreenvilleMUNICIPALITY: Township of Grand Chute

PROJECT DESCRIPTION:

Total Estimated WISDOT Outagamie Town of Town of

PHASE Cost % County % Greenville % Grand Chute %

ENGINEERING: $885,000WisDOT Oversight $122,500

TOTAL ENGINEERING $1,007,500 $759,606 75.4% $123,947 50% $41,316 16.67% $82,631 33.33%

RIGHT OF WAY: $75,000.00 $0 0% $75,000 100% $0 0% $0 0%

CONSTRUCTION:

SHARED Items $8,143,316 $4,720,000 58.0% $1,711,658 50% $570,553 16.67% $1,141,105 33.33%

Greenville Utilities $10,302 $0 0% $0 0% $10,302 100% $0 0%Grand Chute Utilities and sidewalk

$122,870 $0 0% $0 0% $0 0% $122,870 100%

WisDOT Oversight $993,778 $562,080 56.6% $215,849 50% $71,950 16.67% $143,899 33.33%

TOTAL CONSTRUCTION $9,270,266 $5,282,080 57.0% $1,927,507 20.8% $652,804 7.0% $1,407,875 15.2%

TOTAL PROJECT COST $10,352,766 $6,041,686 58.4% $2,126,454 20.54% $694,120 6.70% $1,490,506 14.40%

***STP-U CAPPED AT $6,041,686***

OUTAGAMIE COUNTY HIGHWAY DEPARTMENT

5/4/2018 COST UPDATE

The signatories Town of Greenville and Town of Grand Chute hereinafter called the Municipalities, through its undersigned duly authorized officers or officials, hereby requests the County of Outagamie, through its Highway Department, hereinafter called the County, to initiate and effect the highway or street improvement hereinafter

Agreement is for engineering design, right-of-way, and construction of CTH "CA". STP-Urban funding will be used to offset total costs for construction. Outagamie County, Greenville, and Grand Chute will share the remaining construction and oversight costs as 1) general assumptions that 1/3 of project length, 1/4 of Mayflower Dr intersection, and 1/2 of Communications Dr intersection is in Greenville; and 2/3 of project length, 1/4 of Mayflower Dr intersection, and 1/2 of McCarthy Rd intersection is in Grand Chute.2) share costs of entire intersection footprint based on maintaining jurisdiction of each approach leg;

FULL URBANIZATION 3) share all of project 50% County, 50% local per Outagamie County Administrative Rule AR 10-02

COST ESTIMATE AND PARTICIPATION

****** ESTIMATED COST ******


Terms and Conditions

1. When Federal Funds are involved, the improvement will be subject to the applicable Federal AidHighway Acts and Regulations of the Federal Highway Administration, U.S. Department of Transportation.

2. This is a joint agreement between the County and the Municipalities. The Municipalities will be keptinformed on the project status and will have input regarding the project. This project will be administered under the County Administrative Rule 10-02.

3. If the Municipalities should withdraw the project, it will pay to the County any cost that has been incurred by the county on behalf of the project.

4. The project cost in the agreement is an estimate. The Municipalities will be invoiced periodically, andagrees to pay based on actual costs incurred. Such costs may be greater or less than the estimated amount,however, the Municipalities acknowledges that costs between the time this agreement is executed and theactual time of construction can vary.

5. The County's obligation to perform under this contract shall be subject to County Board appropriation offunds sufficient to fund the County's obligations herein.

6. The County and Municipalities agree and understand that the Municipalities is reserving its rights to assessany and all costs incurred by the Municipalities for this project. The Municipalities and County hereby further agree that the Municipalities have the right to assess any of its costs upon terms deemed acceptable by the Municipalities subject to the following: In the event county property is assessed or subject to assessmentthe county reserves the right to object to the propriety and / or correctness of the assessment formulaor methodology, however, such right to object does not extend to the municipality's ability to assess.The county's right to object includes the ability to challenge the assessment methodology or formulain circuit court and to pursue appeals of circuit court decisions.

7. Operations and Maintenance responsibilities of facilities built with this project are as follows:

Outagamie County will maintain the following:a. Highway surface and roadway base between outside curblinesb. Curb & gutter along the County Trunk Highwayc. Roadway signing and pavement markingd. Median island surface or landscapinge. Overhead street lighting required at signalized intersections or roundaboutsf. Maintain records of the highway and right-of-way, and utility and access permits

The Municipalities will maintain the following:a. Storm sewer drainage pipes and structuresb. Off-road sidewalks, multimodal facilities and crossings c. Signing and pavement markings symbols for multi-modal facilitiesd. Mowing or landscaping outside the roadway curblinese. Overhead street lighting along the County Trunk Highway

This request for the programming, design and construction is subject to the terms and conditions that follow and is made by the undersigned under proper authority to make such request for the designated Municipality and upon acceptance by the Highway Commissioner shall constitute an agreement between the County and the Municipality unless specifically modified or amended by supplemental written agreement between the County and the Municipality.


8. Maintenance responsibilities yet to be determined include the following:a. Maintenance at intersections (roundabout vs traffic signals)b. Storm water ponds or underground detention systemsc. Special landscaping and wayfinding signage for the corridor

BY:Dean E. Steingraber, P.E. Outagamie County Highway Commissioner Date

BY:Signed for and in behalf of: Township of Greenville Date

BY:Signed for and in behalf of: Township of Grand Chute Date

Date post:	02-Mar-2023
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20180514_TBpacket.pdf - Town Of Greenville, WI

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