AGENDA PACKET
COMMON COUNCIL 6:30 PM Tuesday, May 10, 2016
COUNCIL CHAMBERS 303 MANSION STREET
303 Mansion Street | Mauston, WI 53948-1329 | tel 608-847-6676 | fax 608-847-5023 | www.mauston.com
Call to Order/Roll Call
Pledge of Allegiance
Discussion and Action Regarding Minutes April 19, 2016 Re-organizational Meeting April 26, 2016 Council Minutes Attachment 1: 4/19/16 Minutes Attachment 2: 4/26/16 Minutes
Discussion and Action Regarding New Operator Licenses Amber H. Meyer, Julie A. Winn Attachment 1: Operator License Applications
Discussion and Action Regarding Temporary Amendment to Liquor License Carl's Bright Spot - May 21, 2016 - Cancer Benefit Attachment 1: Temporary Alcohol Beverage License Amendment Application
Citizens Address to the Council When addressing the Council please state your full name and full address
Public Works Committee Report Discussion and Action Regarding 2016 Annual Street Maintenance and Repair
Kennedy Street at Gateway Avenue to Jefferson Street Crack Filling on Various City Streets Replace Pavement Markings at Kennedy Street/Gateway Avenue Intersection
Discussion and Action Regarding Attewell and Division Street Sidewalk Project Pay Request #1 Director of Public Works Report
Finance and Purchasing Committee Report Auditor's Report on 2015 Audit City Auditing Firm Johnson Block & Co. to be present. Attachment 1: 2015 Audit Report Presentation Discussion and Action Regarding Vouchers In the amount of $514,295.57
Mayor's Report Appointments Second Reading - Ordinance 2016-1084 Ordinance Changing Zoning District for Tax Parcel 29-251-258 The NW Corner of the Intersection of Kennedy and Jefferson Streets Attachment 1: Ordinance 2016-1084 Attachment 2: Supporting Documentation
Discussion and Action Regarding Ordinance 2016-1084
City Administrator's Report
Closed Session Pursuant to Wisconsin State Statute 19.85(1)(c) Considering employment, promotion, compensation or performance evaluation data of any public employee over which the governmental body has jurisdiction or exercises responsibility.
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OFFICIAL NOTICE OF MEETING COMMON COUNCIL 6:30 PM TUESDAY, MAY 10, 2016 COUNCIL CHAMBERS 303 MANSION STREET
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Municipal Court Staffing
Reconvene in Open Session
Discussion and Action Regarding Closed Session Matters Attachment 1: Municipal Court 2015 Statistics Attachment 2: Municipal Court Budget and YTD 2016
Adjourn
Informational Attachment 1: Resolution 2016-05A
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COMMON COUNCIL 05/10/2016
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Call to Order/Roll Call The Mauston Common Council held it's annual Re-organizational meeting on Tuesday, April 19, 2016 at the Hatch Public Library. Mayor Brian McGuire called the meeting to order at 6:02pm. Members present were Dennis Emery, Dennis Nielsen, Leslie Householder, Francis McCoy, Steve Leavitt, Rick Noe, Floyd Babcock and McGuire. Also present was City Administrator Nathan Thiel.
Pledge of Allegiance McGuire led the pledge of allegiance.
Oath of Office for Incoming Council Members Thiel administered the Oath of office to the incoming members. Mayor Brian T. McGuire, Alderperson District #2 Dennis Nielsen, Alderperson District #4 Francis McCoy and Alderperson District #6 Rick Noe.
Mayoral Appointments Council/Standing Committees Noe/Emery to approve the mayor's appointments as presented. Motion carried by voice vote. Other Committees/Boards Babcock/Nielsen to approve the mayor's appointments as presented. McGuire reported that Craig Thayer has asked to step down from the Library Board, leaving a vacancy at this time. David Seitz re-appointment to the Airport Commission is tentative pending Seitz' response to the mayor's call. Motion carried by voice vote.
Juneau County Star-Times as Official City Newspaper as per State Statute 985.06(2) Nielsen/Noe to designate Juneau County Star-Times as the official city newspaper per State Statute 985.06(2). Leavitt requested the City use The Messenger of Juneau County as the official newspaper. Noe and Thiel stated there are statutory qualification requirements that must be met for a paper to be designated by a community. Thiel will get specific answers for the Council. Motion carried by voice vote (one opposed-Leavitt)
Resolution 2016-07 Designating Public Depositories Babcock/Emery to adopt Resolution 2016-07. Motion carried by voice vote.
Adjourn Leavitt/Babcock to adjourn. Motion carried by voice vote. Meeting adjourned at 6:15pm.
Date Nathan R. Thiel, City Administrator
OFFICIAL MINUTES OF MEETING Mauston Common Council Annual Re-Organization Meeting 6:00 PM Tuesday, April 19, 2016
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Roll Call/Call to Order The Mauston Common Council met in regular session on Tuesday, April 26, 2016, in the Council Chambers of Mauston City Hall. Mayor Brian McGuire called the meeting to order at 6:30pm. Members present were Dennis Emery, Dennis Nielsen, Leslie Householder, Francis McCoy, Steve Leavitt, Rick Noe, and Floyd Babcock. Also present were City Administrator Nathan Thiel, Police Chief Mike Zilisch, Public Works Director Rob Nelson, and MAPA-6 Station Manager Galen Lingl.
Pledge of Allegiance McGuire led the pledge of allegiance.
Minutes Noe/McCoy to approve the minutes of the April 12, 2016, meeting. Motion carried by voice vote.
Citizens Address to the Council [no item]
New Operator's Licenses Leavitt/Babcock to approve new operator's licenses for Daniel L. Schneider and Nichole M. Stock. Motion carried by voice vote.
Liquor License Transfer Leavitt/Noe to transfer the liquor license for Randall's Uptown Bar from John Randall to Cyndi S. Randall. Motion carried by voice vote.
Temporary Amendment to Liquor License Leavitt/McCoy to approve the temporary amendment to the liquor license for Randall's Uptown Bar for April 30 and May 1, 2016. Motion carried by voice vote.
Public Works Committee Report Committee Officers Noe reported that he was elected Committee Chair and Rob Nelson was elected Recording Secretary. 2017-2018 Capital Project Design EJCDC Engineering Agreement Noe/Babcock to award the agreement to MSA-Professional Services for an amount not to exceed $119,000. Motion carried unanimously by roll call vote. Subwater Shed A Ditch Nelson stated that as a result of the meeting with the Marshall/Elm property owners regarding the ditch, public works will be exploring some options to reroute the ditch flow.
Finance and Purchasing Committee Report Committee Officers Nielsen reported that he was elected Committee Chair and Leslie Householder was elected Recording Secretary. Vouchers Nielsen/Emery to approve vouchers in the amount of $134,371.66. Motion carried unanimously by roll call vote. Resolution 2016-05A Resolution Authorizing the Submission of an Application Relating to the City of Mauston's Participation in the Wisconsin Department of Natural Resources Knowles-Nelson Stewardship Program Nielsen/Emery to adopt Resolution 2016-05A. Motion carried by voice vote. Water Tower Lease Easement Purchase Nielsen/Householder to sell the cellular lease easement on the water tower to Landmark Dividend, LLC, for a one time payment of $123,000 covering the next fifteen years. Motion carried unanimously by roll call vote.
Plan Commission Report Ordinance 2016-1084 - Ordinance Changing Zoning District for Tax Parcel #29-251-258, the NW Corner of the Intersection of Kennedy and Jefferson Streets The first reading was accomplished.
OFFICIAL MINUTES OF MEETING COMMON COUNCIL 6:30 PM Tuesday, April 26, 2016
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4/26/16 Minutes - Page 1 of 2
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Police Chief's Report Chief Zilish reviewed the March Statistical Report. Calls for service are up significantly between 2014 and 2016.
Mayor's Report No new appointments were presented.
City Administrator's Report Open Book and Board of Review Thiel reported the dates scheduled with the assessor for Open Book is June 2 and Board of Review is June 28 preceding the council meeting. Thiel requested RSVP's for the JCEDC Annual Dinner/Meeting. Board of Tourism Program Kick-off The Room Tax Committee/Board on Tourism is kicking off the "Where's Aldo" program on Wednesday, April 27. Tablets for Council Thiel presented information on the options available.
Closed Session Noe/Nielsen to go into closed session pursuant to Wisconsin State Statue 19.85(1)(c). Motion carried unanimously by roll call vote. Council went into closed session at 6:45pm.
Reconvene in Open Session Noe/Babcock to reconvene in open session. Motion carried by voice vote. Meeting reconvened in open session at 6:48pm.
Report of Closed Session Matters McGuire reported that the Council approved hiring an individual for the Parks Maintenance/Arborist/Cemetery Sexton position, pending notification to the applicant. The wage was approved starting at $20.00 per hour.
Adjourn Leavitt/McCoy to adjourn. Motion carried by voice vote. Meeting adjourned at 6:49pm
Date Nathan R. Thiel, City Administrator
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Operator License Applications - Page 1 of 4
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Temporary Alcohol Beverage License Amendment Application - Page 1 of 2
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Audit Presentation
to the
City Council
For the Year Ended
December 31, 2015
May 10, 2016
CITY OF MAUSTON
Prepared by:Johnson Block & Company, Inc.
Certified Public Accountants
2015 Audit Report Presentation - Page 1 of 18
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AUDIT OVERVIEW
We have completed our audit of the City of Maustonfor the year ended December 31, 2015, and haveissued an unmodified opinion on the financialstatements of the City. Our reports and the auditedfinancial statements are presented in a separatebound document.
The scope of our audit included all funds and activitiesof the City.
We have prepared and filed the regulatory report for2015 with the Wisconsin Public Service Commissionand will also prepare the MFR Form C that will be filedwith the Wisconsin Department of Revenue.
A separate audit communications documentdesigned for the City Council is also being submitted,and should be read in conjunction with the auditedfinancial statements.
CITY OF MAUSTON
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AUDIT OVERVIEW (continued)
We have commented on the following matters:
• Account Reconciliations
o Record year-end adjusting entries to close out water and sewer
capital projects.
o Continue to monitor and reconcile special assessments in
subsidiary and general ledgers.
• Capital Projects Fund deficit fund balance
o Monitor fund balance and record transfers. We recommend that
the City budget for its portion of street capital projects that will
need transfers into the Capital Projects Fund.
• Sales Tax on City credit card charges
o Develop a policy regarding employee use of credit cards,
including explanation of sales tax exemption and approved
vendors.
• Fire Department fundraising bank accounts
o If volunteer funds, obtain a separate federal ID number to
establish tax exempt status with the IRS.
o If City funds, then the City Council will control funds and follow
internal control procedures.
• Wisconsin Retirement System (WRS)
o Review Union contracts and payroll calculations to ensure
compliance with Act 10, and that employee withholdings agree
to required employee contribution calculations.
o Develop procedures to ensure that all City employees are
properly enrolled in WRS.
o Assess the unfunded retirement liability and determine whether it
is advantageous to refinance the current obligation or pay off
the balance with existing funds.
CITY OF MAUSTON
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STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
CITY OF MAUSTON
*Source: 12/31/15audited financial statements.
General
Fund
TIF
Districts
Capital
Projects
Fund
Total
Nonmajor
Governmental
Funds
2015 Total
Governmental
Funds
2014 Totals
(Memorandum
Only)
REVENUES
Property Taxes 1,688,759$ 1,091,770$ -$ -$ 2,780,529$ 2,934,382$
Other Taxes 137,622 39,796 - 147,982 325,400 265,337
Intergovernmental 1,628,296 191,555 48,648 316,281 2,184,780 2,130,886
License and Permits 59,471 - - - 59,471 48,761
Fines, Forfeits and Penalties 94,597 - - - 94,597 83,589
Public Charges for Services 389,965 54,798 - 4,243 449,006 470,117
Intergovernmental Charges for Services - - - - - 34,439
Interest Income 22,788 1,780 - 5,566 30,134 50,465
Miscellaneous Income 34,098 - - 40,024 74,122 69,314
Total Revenues 4,055,596 1,379,699 48,648 514,096 5,998,039 6,087,290
EXPENDITURES
Current:
General Government 676,816 - - - 676,816 651,644
Public Safety 1,308,241 - - 5,991 1,314,232 1,284,293
Public Works 966,831 - - - 966,831 925,778
Culture, Recreation and Education 234,595 - - 703,765 938,360 771,355
Conservation and Development 6,913 6,319 - 328,399 341,631 443,086
Capital Outlay 14,000 1,662,683 231,247 269,122 2,177,052 1,099,303
Debt Service:
Principal Repayment 215,000 360,000 - - 575,000 570,000
Interest Expense 46,273 151,876 - - 198,149 199,225
Total Expenditures 3,468,669 2,180,878 231,247 1,307,277 7,188,071 5,944,684
Excess (Deficiency) of
Revenues Over Expenditures 586,927 (801,179) (182,599) (793,181) (1,190,032) 142,606
OTHER FINANCING SOURCES (USES)
Proceeds from Long-Term Debt - - - - - 2,500,000
Transfers In - - 320,333 571,673 892,006 1,233,625
Transfers Out (892,006) - - - (892,006) (1,233,625)
Total Other Financing Sources (Uses) (892,006) - 320,333 571,673 - 2,500,000
Net Change in Fund Balances (305,079) (801,179) 137,734 (221,508) (1,190,032) 2,642,606
Fund Balance (Deficit), Beginning 2,068,868 (981,132) (137,734) 1,974,361 2,924,363 434,168
Prior Period Adjustment - - - - - (152,411)
Fund Balance (Deficit), Beginning, Restated 2,068,868 (981,132) (137,734) 1,974,361 2,924,363 281,757
Fund Balance (Deficit), Ending 1,763,789$ (1,782,311)$ -$ 1,752,853$ 1,734,331$ 2,924,363$
Major Funds
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STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – 2015 BUDGET AND ACTUAL – GENERAL FUND
CITY OF MAUSTON
*Source: 12/31/15audited financial statements.
Budgeted Amounts
Actual
Amounts,
Budgetary
Basis
Variance with
Final Budget -
Positive
(Negative)
Original Final
REVENUES
Property Taxes 1,688,759$ 1,688,759$ 1,688,759$ -$
Other Taxes 139,090 139,090 137,622 (1,468)
Intergovernmental 1,616,724 1,616,724 1,628,296 11,572
License and Permits 51,556 51,556 59,471 7,915
Fines, Forfeits and Penalties 96,270 96,270 94,597 (1,673)
Public Charges for Services 435,594 435,594 389,965 (45,629)
Interest Income 25,007 25,007 22,788 (2,219)
Miscellaneous Income 785,101 49,901 34,098 (15,803)
Total Revenues 4,838,101 4,102,901 4,055,596 (47,305)
EXPENDITURES
Current:
General Government 757,755 753,755 676,816 76,939
Public Safety 1,324,780 1,315,430 1,308,241 7,189
Public Works 980,408 980,408 966,831 13,577
Culture, Recreation and Education 229,454 234,454 234,595 (141)
Conservation and Development 5,000 10,000 6,913 3,087
Capital Outlay 14,000 14,000 14,000 -
Debt Service:
Principal Repayment 215,000 215,000 215,000 -
Interest Expense 46,273 46,273 46,273 -
Total Expenditures 3,572,670 3,569,320 3,468,669 100,651
Excess (Deficiency) of Revenues Over
Expenditures 1,265,431 533,581 586,927 53,346
OTHER FINANCING SOURCES (USES)
Transfers Out (489,008) (489,008) (892,006) (402,998)
Total Other Financing Sources and Uses (489,008) (489,008) (892,006) (402,998)
Net Change in Fund Balances 776,423 44,573 (305,079) (349,652)
Fund Balances - Beginning 2,068,868 2,068,868 2,068,868 -
Fund Balances - Ending 2,845,291$ 2,113,441$ 1,763,789$ (349,652)$
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GOVERNMENTAL FUND BALANCES
CITY OF MAUSTON
2015 2014
Nonspendable
General Fund:
Advances to TIF 623,871$ 605,700$
Delinquent personal property taxes 1,029 155
Total nonspendable fund balance 624,900 605,855
Restricted
General Fund:
Parkland dedication, and Park 10,935 10,864
Jaws of Life 7,109 7,672
Undercover fund and Fed Equity Police 7,488 7,488
County and local streets 24,000 20,000
TIF District No. 3 - 589,700
Nonmajor funds:
Community Development Block
Grant Fund 924,400 925,346
Library Fund 150,563 366,014
Room Tax Fund 43,043 60,939
Total restricted fund balance 1,167,538 1,988,023
Assigned
General Fund:
K-9 8,919 7,261
Tourism 32,717 41,699
Nonmajor fund:
Equipment Replacement Fund 634,847 625,545
Total assigned fund balance 676,483 674,505
Unassigned (deficit)
General Fund 1,047,721 1,368,029
TIF Districts (deficit) (1,782,311) (1,570,832)
Capital Projects Fund (deficit) - (137,734)
Nonmajor fund:
Shared Ride Taxi Fund (deficit) - (3,483)
Total unassigned (deficit) (734,590) (344,020)
Total governmental fund balances 1,734,331$ 2,924,363$
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GOVERNMENTAL FUNDS
2015 REVENUES
OBSERVATIONS AND COMMENTS:
Property taxes are collected in January and August.
The most significant recurring intergovernmental revenues are:
Transportation aids $ 379,058Shared taxes $ 1,097,698
In 2015, the City received other intergovernmental aids for Shared Ride Taxi,Library, and DNR Stewardship and boating projects.
52%
36%
3%1%1% 7%
Property Taxes and Other Local Sources ($3,105,929)
Intergovernmental ($2,184,780)
Public Charges for Services ($449,006)
Licenses & Permits, Fines, Forfeitures & Penalties ($154,068)
Miscellaneous Revenues ($74,122)
Interest Income ($30,134)
CITY OF MAUSTON
SOURCE: 12/31/15 AUDITED FINANCIAL STATEMENTS
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TREND IN PROPERTY TAX LEVY
(EXCLUDING TIF)
$1,400,000
$1,500,000
$1,600,000
$1,700,000
$1,800,000
2008
2009
2010
2011
2012
2013
2014
2015
Property Tax Levy (Excludes TIF Increment)
2008 $ 1,508,161 2012 $ 1,641,5162009 $ 1,551,661 2013 $ 1,641,5162010 $ 1,642,148 2014 $ 1,688,7592011 $ 1,654,169 2015 $ 1,696,678
CITY OF MAUSTON
OBSERVATIONS AND COMMENTS:
In the eight years presented, the non-TIF tax levy has increased
approximately 12.5% overall.
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PROPERTY TAX ROLL
2015 TAX LEVY COLLECTED IN 2016
1% 4%17%
32%18%
28%
Local School ($1,886,410)
County ($1,014,923)
State ($32,772)
VTAE ($248,867)
City ($1,696,678)
TIF ($1,085,755)
CITY OF MAUSTON
SOURCE: 2015 STATEMENT OF TAXES – JUNEAU COUNTY
FILED WITH WISCONSIN DEPARTMENT OF REVENUE
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TREND IN EQUALIZED VALUE OF PROPERTY
$170,000,000
$190,000,000
$210,000,000
$230,000,000
$250,000,000
2008
2009
2010
2011
2012
2013
2014
2015
Total Equalized Value (Includes TIF Increment)
2008 $ 227,192,900 2012 $ 204,748,8002009 $ 219,906,400 2013 $ 190,785,2002010 $ 218,428,900 2014 $ 203,066,5002011 $ 214,400,500 2015 $ 193,109,900
OBSERVATIONS AND COMMENTS:
The City’s equalized property values have decreased approximately15% in the eight year period from 2008 through 2015.
Like other Wisconsin cities the size of Mauston, the City experienced adecline in its equalized values from 2009-2013 as a result of the economicdownturn.
In 2014, the City of Mauston‘s equalized value increased by over $12million, a 6.4% increase over 2013. However, the values decreased in2015 by approximately $10 million, a 5% decrease.
CITY OF MAUSTON
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TREND IN SHARED REVENUES
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
20082009
20102011
20122013
20142015
Shared Revenues
2008 $ 1,144,506 2012 $ 1,020,5642009 $ 1,071,342 2013 $ 1,096,0882010 $ 1,124,801 2014 $ 1,093,3472011 $ 1,127,511 2015 $ 1,097,698
CITY OF MAUSTON
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GOVERNMENTAL FUNDS
2015 EXPENDITURES
9%
5%
31%
18%
13%11%
13%
Capital Outlay ($2,177,052)
Public Safety ($1,314,232)
Public Works ($966,831)
Culture, Recreation & Education ($938,360)
Debt Service ($773,149)
General Government ($676,816)
Conservation & Development ($341,631)
CITY OF MAUSTON
SOURCE: 12/31/15 AUDITED FINANCIAL STATEMENTS
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FIVE-YEAR COMPARISON OF
GOVERNMENTAL EXPENDITURES
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2011
2012
2013
2014
2015
General government
Public safety
Public works
Culture, recreation & education
Conservation and development
Capital outlay
Debt service
CITY OF MAUSTON
Expenditures: Amount % of Total Amount % of Total Amount % of Total Amount % of Total Amount % of Total
General government 555,962$ 7% 732,916$ 9% 657,898$ 8% 651,644$ 11% 676,816$ 9%
Public safety 1,320,920 16% 1,296,838 16% 1,202,756 14% 1,284,293 22% 1,314,232 18%
Public works 902,253 11% 839,229 10% 873,825 10% 925,778 16% 966,831 13%
Culture, recreation and
education 755,561 9% 671,085 8% 760,382 9% 771,355 13% 938,360 13%
Conservation and
development 529,795 7% 258,288 3% 346,824 4% 443,086 7% 341,631 5%
Capital outlay 1,697,447 21% 3,668,372 45% 3,749,783 46% 1,099,303 18% 2,177,052 31%
Debt service 2,344,729 29% 755,036 9% 772,497 9% 769,225 13% 773,149 11%
8,106,667$ 100% 8,221,764$ 100% 8,363,965$ 100% 5,944,684$ 100% 7,188,071$ 100%
20152011 2012 2013 2014
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14
COMBINING BALANCE SHEET – TIF DISTRICTS
CITY OF MAUSTON
*Source: 12/31/15audited financial statements.
TIF District
No. 2
TIF
District
No. 3
Environmental
Remediation
TIF District
No. 1
2015 Total
TIF
Districts
2014 Totals
(Memorandum
Only)
ASSETS
Cash and Cash Equivalents 94,322$ 9,889$ -$ 104,211$ 389,700$
Receivables:
Taxes 481,827 603,927 - 1,085,754 1,091,770
Special Assessments 44,977 202,745 - 247,722 167,363
Accounts - 45,000 - 45,000 -
Total Assets 621,126$ 861,561$ -$ 1,482,687$ 1,648,833$
LIABILITIES
Accounts Payable -$ 73,479$ -$ 73,479$ -$
Due to Other Funds - 429,297 56,994 486,291 56,844
Advances Due to Other Funds 1,353,408 - - 1,353,408 1,313,988
Total Liabilities 1,353,408 502,776 56,994 1,913,178 1,370,832
DEFERRED INFLOWS
OF RESOURCES 533,735 818,085 - 1,351,820 1,259,133
FUND BALANCE
Restricted - - - - 589,700
Unassigned (Deficit) (1,266,017) (459,300) (56,994) (1,782,311) (1,570,832)
Total Fund Balances (Deficit) (1,266,017) (459,300) (56,994) (1,782,311) (981,132)
Total Liabilities, Deferred Inflows,
and Fund Balances 621,126$ 861,561$ -$ 1,482,687$ 1,648,833$
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15
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – TIF DISTRICTS
CITY OF MAUSTON
*Source: 12/31/15audited financial statements.
TIF District
No. 2
TIF District
No. 3
Environmental
Remediation TIF
District
No. 1
2015 Total
TIF
Districts
2014 Totals
(Memorandum
Only)
REVENUES
Property Taxes 440,277$ 651,493$ -$ 1,091,770$ 1,292,866$
Other Taxes 39,796 - - 39,796 -
Public Charges for Services - 54,798 - 54,798 60,912
Intergovernmental 2,294 189,261 - 191,555 85,134
Interest Income 131 1,649 - 1,780 2,244
Total Revenues 482,498 897,201 - 1,379,699 1,441,156
EXPENDITURES
Current:
Conservation and Development 3,228 2,941 150 6,319 5,199
Capital Outlay 13,797 1,648,886 - 1,662,683 866,885
Debt Service:
Principal Repayment 140,000 220,000 - 360,000 355,000
Interest Expense 77,502 74,374 - 151,876 149,732
Total Expenditures 234,527 1,946,201 150 2,180,878 1,376,816
Excess (Deficiency) of
Revenues Over Expenditures 247,971 (1,049,000) (150) (801,179) 64,340
OTHER FINANCING SOURCES (USES)
Transfer In - - - - 800,000
Transfer Out - - - - (800,000)
Proceeds from Long-Term Debt - - - - 2,500,000
Total Other Financing Sources (Uses) - - - - 2,500,000
Net Change in Fund Balances 247,971 (1,049,000) (150) (801,179) 2,564,340
Fund Balance (Deficit), Beginning (1,513,988) 589,700 (56,844) (981,132) (2,918,883)
Prior Period Adjustment - - - - (626,589)
Fund Balance (Deficit), Beginning, Restated (1,513,988) 589,700 (56,844) (981,132) (3,545,472)
Fund Balance (Deficit), Ending (1,266,017)$ (459,300)$ (56,994)$ (1,782,311)$ (981,132)$
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16
SUMMARY OF TAX INCREMENTAL FINANCING DISTRICTS
Current equalized property valuations associated with the TID Districts as of December 31, 2015 are as follows:
Advances of $623,871 have been recorded in the General
Fund and $729,537 in the Water Utility to reflect costs advanced
on behalf of the Districts.
The intent of the City is to recover these amounts from future
TID surplus funds, if any, prior to termination of the districts.
Unless terminated prior thereto, each TID has a statutory
termination in the year 2022.
On November 10, 2009, the City Council confirmed
Resolution 2009-23, which approved the creation of
Environmental Remediation TIF District No. 1. The District has
been created to assist in the financing of environmental
remediation costs incurred inside the District. In accordance
with State Statutes, the District was able to capture eligible costs
occurring in previous years. These costs totaled $56,994 through
December 31, 2015.
CITY OF MAUSTON
TID No. 2 TID No. 3
Valuations:
Current value 18,368,600$ 28,842,600$
Base 2,684,900 9,184,500
Increment 15,683,700$ 19,658,100$
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17
FINANCIAL HIGHLIGHTS
2015 PROPRIETARY FUNDS
CITY OF MAUSTON
*Source: 12/31/15audited financial statements.
Water
Utility
Sewer
Fund
2015
Totals
2014 Totals
(Memorandum
Only)
OPERATING REVENUES
Charges for Services 897,378$ 1,160,916$ 2,058,294$ 1,958,171$
Other Operating Revenues 27,206 30,918 58,124 87,060
Total Operating Revenues 924,584 1,191,834 2,116,418 2,045,231
OPERATING EXPENSES
Operation and Maintenance 424,516 638,726 1,063,242 991,543
Depreciation 285,300 441,049 726,349 718,330
Taxes 7,460 16,344 23,804 23,537
Total Operating Expenses 717,276 1,096,119 1,813,395 1,733,410
Operating Income (Loss) 207,308 95,715 303,023 311,821
NON-OPERATING REVENUES (EXPENSES)
Interest and Investment Revenue 22,539 30,969 53,508 56,702
Interest Expense (101,286) (216,212) (317,498) (386,406)
Total Non-Operating Revenues (Expenses) (78,747) (185,243) (263,990) (329,704)
Income (Loss) Before Transfers and
Capital Contributions 128,561 (89,528) 39,033 (17,883)
Capital Contributions 13,000 - 13,000 -
Transfers In - Municipal Contribution - - - 159,598
Transfers Out - Tax Equivalent (80,715) - (80,715) (80,715)
Change in Net Position 60,846 (89,528) (28,682) 61,000
Total Net Position - Beginning 7,830,038 9,917,158 17,747,196 17,514,332
Prior Period Adjustment 44,043 45,217 89,260 171,864
Total Net Position - Beginning, restated 7,874,081 9,962,375 17,836,456 17,686,196
Total Net Position - Ending 7,934,927$ 9,872,847$ 17,807,774$ 17,747,196$
Major Funds
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18
CHANGES IN LONG-TERM OBLIGATIONS
The following is a summary of long-term obligations:
CITY OF MAUSTON
OBSERVATIONS AND COMMENTS:
General obligation debt limitation totals $9,655,495; debt subject to
limitation totals $3,300,000. The City has approximately 66% of its debt
capacity remaining.
Sewer Fund debt for the 2000 WWTP project is financed by the Wisconsin
Clean Water Fund at 4.2–5.8%. The State of Wisconsin contributes
approximately 56% towards this debt per contractual commitment.
Balance
1/1/2015 Increases Decreases
Balance
12/31/2015
Amounts
Due Within
One Year
Governmental Activities
Bonds and notes payable:
General obligation debt 3,340,000$ -$ 525,000$ 2,815,000$ 545,000$
Bond anticipation note 3,058,721 - - 3,058,721 -
Mauston RDA bonds 475,000 - 50,000 425,000 50,000
Less discount on debt (32,981) - (4,303) (28,678) -
Total bonds and notes
payable 6,840,740 - 570,697 6,270,043 595,000
Other liabilities:
Vested employee benefits 162,221 - 30,095 132,126 -
Unfunded retirement liability 45,427 3,023 - 48,450 -
Total other liabilities 207,648 3,023 30,095 180,576 -
Total governmental
activities - long-term
liabilities 7,048,388$ 3,023$ 600,792$ 6,450,619$ 595,000$
Business-Type Activities
Bonds and notes payable:
General obligation debt 530,000$ -$ 45,000$ 485,000$ 45,000$
Revenue bonds 9,658,435 3,405,000 3,801,356 9,262,079 381,528
Total business-type
activities - long-term
liabilities 10,188,435$ 3,405,000$ 3,846,356$ 9,747,079$ 426,528$
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Ordinance No. 2016-1084
ORDINANCE CHANGING ZONING DISTRICT FOR
TAX PARCEL #29-251-258
THE NW CORNER OF THE INTERSECTION OF KENNEDY AND JEFFERSON
STREETS
WHEREAS, the City has received an application to amend the Zoning Map to change
the following described property from Multi-Family Residential-10 (MR-10) to Planned
Business (PB); and
WHEREAS, a public hearing was conducted on this matter by the Plan Commission; and
WHEREAS, the Plan Commission has recommended this zoning change to the Common
Council;
NOW, THEREFORE, on motion duly made and seconded, the Common Council of the
City of Mauston does hereby ordain as follow:
1. The official zoning map of the City of Mauston is hereby amended to change the
zoning for the following described property from Multi-Family Residential-10
(MR-10) to Planned Business (PB) to wit:
Lot Twenty Seven (27) of Assessor’s Plat Number Three (3), City of Mauston,
Juneau County, Wisconsin.
2. The zoning administrator is hereby authorized to make the foregoing changes on
the Official Zoning Map of the City of Mauston.
Introduced and adopted this__________ day of _______________________, 2016.
APPROVED: ATTESTED:
__________________________________ _________________________________
Brian T. McGuire, Mayor Nathan Thiel, City Administrator
Date of Public Hearing:
Date of Plan Commission Recommendation:
Dates of Readings: and
Date of Adoption:
Votes: ayes nays abstentions
Date of Publication:
Proposed Timeline:
Pub Hear-Plan 4/14/16
Council-1st read 4/26/16
2nd
read & adopt 5/10/16
Ordinance 2016-1084 - Page 1 of 1
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Municipal Court 2015 Statistics - Page 1 of 2
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Municipal Court 2015 Statistics - Page 2 of 2 - sub
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Custom Budget Comparison - Detail
Court Revenue and Expenses ACCT
______________________________________________________________________________________________________________________________________________________
2016
Actual BudgetStatus Budget
% of12/31/2015
13:18 PM5/05/2016
2015
Actual 2016Account Number 05/05/2016 Budget
Page:
0.00 0.00 0.00 0.00100-00-45110-000-000 Muni Court Revenue- use 24440 884.68
14,876.80 33,000.00 -18,123.20 45.08100-00-45115-000-000 Muni Court Fees (City) 32,588.64
22,313.89 50,000.00 -27,686.11 44.63100-00-45116-000-000 Muni Court Fines (City) 47,625.71
======================================================================================================================================================
83,000.00Court Revenue 81,099.03 44.81-45,809.31======================================================================================================================================================
37,190.69
======================================================================================================================================================
37,190.69 83,000.00Total Revenues 81,099.03 44.81-45,809.31======================================================================================================================================================
Municipal Court Budget and YTD 2016 - Page 1 of 2
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Custom Budget Comparison - Detail
Court Revenue and Expenses ACCT
______________________________________________________________________________________________________________________________________________________
2016
Actual BudgetStatus Budget
% of12/31/2015
23:18 PM5/05/2016
2015
Actual 2016Account Number 05/05/2016 Budget
Page:
7,844.32 20,412.00 12,567.68 38.43100-00-51250-110-000 Judge & Clerk Wage 23,016.47
600.09 1,493.00 892.91 40.19100-00-51250-130-000 FICA/Medicare 1,367.87
264.00 100.00 -164.00 264.00100-00-51250-210-000 Administration 828.00
182.31 600.00 417.69 30.39100-00-51250-224-000 Telephone/Fax 666.51
0.00 400.00 400.00 0.00100-00-51250-290-000 Jail Services 266.00
1,454.07 600.00 -854.07 242.35100-00-51250-310-000 Office Supplies 3,001.31
58.99 100.00 41.01 58.99100-00-51250-321-000 Publication 723.26
1,138.31 1,500.00 361.69 75.89100-00-51250-330-000 Educ/Trng/Travel 2,889.91
6,995.00 7,000.00 5.00 99.93100-00-51250-353-000 Info Tech 8,652.83
0.00 300.00 300.00 0.00100-00-51250-390-000 Miscelleanous 168.00
======================================================================================================================================================
32,505.00Court Expenses 41,580.16 57.0313,967.91======================================================================================================================================================
18,537.09
======================================================================================================================================================
18,537.09 32,505.00Total Expenses 41,580.16 57.0313,967.91======================================================================================================================================================______________________________________________________________________________________________________________________________________________________
31,841.4050,495.0039,518.87 36.9418,653.60Net Totals
Municipal Court Budget and YTD 2016 - Page 2 of 2 - sub
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CITY OF MAUSTON Resolution No. 2016-05A
A RESOLUTION AUTHORIZING THE SUBMISSION OF AN APPLICATION
RELATING TO THE CITY OF MAUSTON’S PARTICIPATION IN THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES KNOWLES-NELSON
STEWARDSHIP PROGRAM
WHEREAS, The City of Mauston is interested in developing lands for public outdoor recreation purposes as described in the application; and WHEREAS, financial aid is required to carry out the project; THEREFORE, BE IT RESOLVED, that the City of Mauston has budgeted a sum sufficient to complete the project and HEREBY AUTHORIZES Nathan Thiel, City Administrator to act on behalf of the City of Mauston to:
1. Submit an application to the State of Wisconsin Department of Natural Resources for any financial aid that may be available;
2. Submit reimbursement claims along with necessary supporting documentation within 6 months of project completion date;
3. Submit signed documents; and 4. Take necessary action to undertake, direct and complete the approved project.
BE IT FURTHER RESOLVED that the City of Mauston will comply with state or federal rules for the programs to the general public reasonable hours consistent with the type of facility; and will obtain from the State of Wisconsin Department of Natural Resources or the National Park Service approval in writing before any change is made in the use of the Project site. Adopted this 26th day of April, 2016 City of Mauston Attest /s/ /s/ Brian McGuire, Mayor Nathan R. Thiel, City Administrator I hereby certify that the foregoing resolution was duly adopted by the City Council at a legal meeting on the 26th day of April, 2016 /s/ Nathan Thiel, City Administrator
Resolution # amended to 2016-05A, to avoid duplication of number with the resolution adopted on 4/12/16 with the same number (#2015-05)
Resolution 2016-05A - Page 1 of 1
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