Board of Trustees & Committee of the Whole - Dec 14 2023

AGENDA Board of Trustees & Committee of the Whole Meeting 7:00 PM - Thursday, December 14, 2023 Village Hall, 620 W. Main St., Newburg, Wisconsin Page CALL TO ORDER / ROLL CALL - President Dave DeLuka - Trustee Bill Sackett - Trustee Mike Heili - Trustee Mike Enright - Trustee Brooke Stangel -Trustee Kevin Kohn - Trustee Paul Zimdars PLEDGE OF ALLEGIANCE "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all.", should be rendered by standing at attention facing the flag with the right hand over the heart. A person in uniform should instead remain silent and render the military salute. Veterans may choose either method. (4 USC Sec. 4). PUBLIC FORUM Members of the public are invited to address the Village Board regarding any topic of public concern. Those who wish to speak are asked to complete a written card to register with the clerk. CORRECTION AND APPROVAL OF PAST MINUTES 1. Meeting Minutes 5-8 Board of Trustees & Committee of the Whole - Nov 16 2023 - Minutes NEW BUSINESS ADMINISTRATION Administrator Nate Wendelborn. Including updates on items such as village hall general operations, or other service areas related to village administration. 2. Department Update 9 Verbal Update - Authorization to pay for IT equipment and software with ARPA funds (discussion and possible action) File 2023-XX [40] Resolution Authorizing ARPA funds for IT BUILDING INSPECTION / ZONING / EMERGENCY MANAGEMENT Mr. Walt Grotelueschen, Building Inspector / Zoning Admin / EM Director  Emergency Management updates relating to planning, preparation, training, and emergency events.  Building Inspection information on quantity and type of permits requested, along with approval or denial status and any notable concerns or follow-up.  Zoning relating to any pending, upcoming or complex zoning concerns. Updates on pending or recent zoning and comprehensive plan changes in neighboring towns relating to territory within the Village of Newburg's extraterritorial review area. o Town of Trenton o Town of Saukville 3. Department Update LAW ENFORCEMENT Police Chief Mike Foeger or Police Captain Justin Jilling. 4. Department Update 11 - 12 Page 1 of 31  Meeting 12-14 memo and activity - NPD DPW: PUBLIC WORKS & SANITARY SEWER DPW Director Nate Wendelborn. 5. Department Update Verbal update - Discussion on updates for Sanitary Plant upgrade (discussion only) ELECTIONS & FINANCE Clerk/Treasurer Brandy Loveland Seelow. 6. Election Information:  Type A Notice - Spring 2024 Election was sent to newspapers and was published.  We received Election Inspector Nomination List from the Republican Party  Declaration of Candidacy paperwork is available for pick up and due back no later then January 2nd at 5pm, non candidacy forms are due back no later then December 23rd at 5pm. 7. Financial reports for the period ending XXXXXXX. 13 - 31 Reports provided are in final form for internal management purposes as of the date of publication. Information may be updated in subsequent periods as corrections are made in reconciliation with new information or the auditor determines appropriate adjustments to prior periods.  General Fund - Balance Sheet. Shows the assets the village held, the liabilities the village owes to others, and the allocation of equity holdings remaining as of a certain date.  General Fund - Income Statement. Shows actual revenue and expenses logged over a period of time (year to date) compared to the annual budget for the same. A balance of "profit" or "loss" at the bottom line indicates the resulting change that would affect equity on the Balance Sheet.  Sanitary Fund - Balance Sheet. Shows the assets the SF held, the liabilities the SF owes to others, and the allocation of equity holdings remaining as of a certain date.  Sanitary Fund - Income Statement. Shows the actual revenue and expenses logged over a period of time (year to date) compared to the annual budget for the same. A balance of "profit" or "loss" at the bottom line indicates the resulting change that would affect equity on the Balance Sheet.  All Funds - Payroll Summary. Shows hours and dollars paid per category over a period of time (year to date) compared to the prior year. Because all payroll functions are initiated within the GF, this report also includes time for sanitary or capital project functions.  Capital Fund - Income Statement. The Capital Fund is presently held as a sub-set of the General Fund data and is segregated out for this report to clearly show actual and budgeted revenue and expenses for capital projects.  All Funds - Summary Debt Schedule. Provided Quarterly. Shows details of loans held, estimated future principal balances and debt service payments, and the relation to debt limit. 20231130 Financials - Balance Sheet - SAN FUND 20231130 Financials - Income Statement - SAN FUND 20231130 Financials - Balance Sheet - GEN FUND 20231130 Financials - Income Statement - GEN FUND November Payroll Summary ANNOUNCEMENTS Page 2 of 31   Village Board and Employee Party will be at The Hive on Tuesday, January 16th at 5pm.  Merry Christmas & A Happy New Year to you and yours! See you in 2024 ADJOURNMENT Village of Newburg - 620 W Main St. PO Box 50, Newburg, WI 53060 - (262) 675-2160 - Clerk@village.newburg.wi.us Page 3 of 31 Page 4 of 31  MINUTES Board of Trustees & Committee of the Whole Meeting 7:00 PM - Thursday, November 16, 2023 Village Hall, 620 W. Main St., Newburg, Wisconsin CALL TO ORDER / ROLL CALL - President Dave DeLuka - Trustee Bill Sackett - Trustee Mike Heili - Trustee Mike Enright - Trustee Brooke Stangel - Trustee Paul Zimdars Absent: Trustee Kevin Kohn. A quorum was met 6-1 and the meeting was called to order at 7:00pm. PLEDGE OF ALLEGIANCE "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all.", should be rendered by standing at attention facing the flag with the right hand over the heart. A person in uniform should instead remain silent and render the military salute. Veterans may choose either method. (4 USC Sec. 4). PUBLIC FORUM Members of the public are invited to address the Village Board regarding any topic of public concern. Those who wish to speak are asked to complete a written card to register with the clerk. No persons requested to speak. CORRECTION AND APPROVAL OF PAST MINUTES 1. Meeting Minutes  Trustee Enright asked that future meeting minutes contain more detail, Administrator Wendelborn & Clerk Loveland agreed to speak at a later time for clarification. Motion by Sackett to approve and adopt the meeting minutes as presented; seconded by Zimdars. Motion prevailed by a voice vote of 6-0-1 (Kohn-Absent). PUBLIC HEARING 2. Public Hearing on the Village of Newburg's 2024 Recommended Budget The Village provided a Class 1 notice to hold a public budget hearing on the budget and tax levy. Since notice, comparative columns providing % change over budget have been updated within the budget but these changes did not affect the published budget summary for the purpose of the Public Hearing. The Board of Trustees will take a roll call vote to open and to close the public hearing Notice of this public hearing was published in the West Bend Daily New. Motion by Zimdars to open the public hearing; seconded by Heili. Motion prevailed by a roll call vote of 6-0-1 (Kohn-Absent). The Village President called three times for anyone who wished to be heard. There were no speakers and no written comments submitted. Motion by Heili to close the public hearing; seconded by Sackett. Motion prevailed by a roll call vote of 6-0-1 (Kohn-Absent). Page 5 of 31  Board of Trustees & Committee of the Whole November 16, 2023 General Fund Budget 2024 Sanitary Fund Budget 2024 Capital Fund Budget 2024 PUBLIC HEARING The Village provided a Class 1 notice to hold a public budget hearing on the budget and tax levy. Since notice, comparative columns providing % change over budget have been updated within the budget but these changes did not affect the published budget summary for the purpose of the Public Hearing. The Board of Trustees will take a roll call vote to open and to close the public hearing. ADMINISTRATION Administrator Nate Wendelborn. Including updates on items such as village hall general operations, or other service areas related to village administration. 3. Department Update - Verbal  Community Center will be getting a full sized stove as requested by renters  Christmas lights are hung on Main St.  Christmas Parade will be Dec 2nd. State Bank of Newburg has donated $1,000 for prize money for the parade and tree decorating contest. Defender Decaling will be donating $100 as well.  IT upgrades are moving along but we are waiting for our webhost to respond to us and has been slow at doing so. DPW: PUBLIC WORKS & SANITARY SEWER DPW Director Nate Wendelborn. 4. Department Update - Verbal  Leaf collection going well and finishing up on Nov 20th.  Sanitary - Everything that needs to be calibrated annual has been completed.  DMRs have been submitted on time.  Sanitary plant upgrade final numbers just came in prior to this meeting and are coming in well above what we were originally told. Nate immediately reached out to SEH and will be having a meeting with them as soon as possible. Nate believes there are line items that can be removed and bring the project back within the original budget. LAW ENFORCEMENT Police Chief Mike Foeger or Police Captain Justin Jilling. 5. Department Update - Verbal Chief Foeger was not in attendance and Administrator Wendelborn reported there was no significant information to report Page 6 of 31  Board of Trustees & Committee of the Whole November 16, 2023 BUILDING INSPECTION / ZONING / EMERGENCY MANAGEMENT Mr. Walt Grotelueschen, Building Inspector / Zoning Admin / EM Director  Emergency Management updates relating to planning, preparation, training, and emergency events.  Building Inspection information on quantity and type of permits requested, along with approval or denial status and any notable concerns or follow-up.  Zoning relating to any pending, upcoming or complex zoning concerns. Updates on pending or recent zoning and comprehensive plan changes in neighboring towns relating to territory within the Village of Newburg's extraterritorial review area. o Town of Trenton o Town of Saukville 6. Department Update - Verbal  Several calls again on the county Y lot.  Walt met with Tom regarding Emergency Management; They will be updating the Emergency Management Binder with contact information for new positions. They both attended an Active Shooter Class.  Readdressed house numbers issue, in agreement with putting information out to the public via the next BRIDGES issue and sanitary bills. ELECTIONS & FINANCE Clerk/Treasurer Brandy Loveland. Including updates on items such as elections, financials, community center, and other Village Events. Reports provided are in final form for internal management purposes as of the date of publication. Information may be updated in subsequent periods as corrections or transfers are made in reconciliation with new information or the auditor determines appropriate adjustments to prior periods. • General Fund - Balance Sheet. Shows the assets the village held, the liabilities the village owes to others, and the allocation of equity holdings remaining as of a certain date. • General Fund - Income Statement. Shows actual revenue and expenses logged over a period of time (year to date) compared to the annual budget for the same. A balance of "profit" or "loss" at the bottom line indicates the resulting change that would affect equity on the Balance Sheet. • Sanitary Fund - Balance Sheet. Shows the assets the SF held, the liabilities the SF owes to others, and the allocation of equity holdings remaining as of a certain date. • Sanitary Fund - Income Statement. Shows the actual revenue and expenses logged over a period of time (year to date) compared to the annual budget for the same. A balance of "profit" or "loss" at the bottom line indicates the resulting change that would affect equity on the Balance Sheet. • All Funds - Payroll Summary. Shows hours and dollars paid per category over a period of time (year to date) compared to the prior year. Because all payroll functions are initiated within the GF, this report also includes time for sanitary or capital project functions. • Capital Fund - Income Statement. The Capital Fund is presently held as a sub-set of the General Fund data and is segregated out for this report to show actual and budgeted revenue and expenses for capital projects. 7. Trustees reviewed the financial reports provided the week prior and had no questions or other discussion. President DeLuka noted that some adjustments will be made in December as to be sure we use all the ARPA money within the allotted timeframe. 20231031 Financials - Balance Sheet - GEN FUND 20231031 Financials - Income Statement - GEN FUND 20231031 Financials - Balance Sheet - SAN FUND Page 7 of 31  Board of Trustees & Committee of the Whole November 16, 2023 20231031 Financials - Income Statement - SAN FUND 20231031 Financials - Payroll Summary OLD BUSINESS 8. Resolution adopting the 2024 Budget (Discussion and Possible Action) Q&A on the Budget  Proposed Amendments to the Operating, Capital, and Sanitary Budgets  Confirmation of the Levy and Mill Rate as Amended.  Adoption of the Tax Levy.  Adoption of the Budget. Motion by Zimdars to adopt the 2024 Budget as recommended and without amendment, seconded by Sackett. Motion prevailed by a roll call vote of 6-0-1 (Kohn-Absent). The 2023 Budget was adopted. File 2023-XX [38] Resolution Adopting 2024 Budget NEW BUSINESS 9. ADOPTING THE 2022 AUDIT (Discussion and Possible Action)  Separation of duties will improve with separating the Administrator, Clerk/Treasurer roles and having the Deputy Clerk / Deputy Treasurer positions.  No irregularities were found Motion by Zimdars to adopt the 2024 Audit as recommended seconded by DeLuka. Motion prevailed by a roll call vote of 6-0-1 (Kohn-Absent). The 2023 Audit was adopted. Newburg Communication Letters DRAFT V. of Newburg 2022 Audit Report DRAFT ANNOUNCEMENTS Happy Thanks giving to all! December 2nd, 2023 11am - 2pm - Community Center Christmas Party December 2nd, 2023 4pm - 7pm - 1st Annual Christmas Tree Lighting at Village Hall / Parade at 5pm ADJOURNMENT The meeting adjourned at 8:06 pm. Village of Newburg - 620 W Main St. PO Box 50, Newburg, WI 53060 - (262) 675-2160 - Clerk@village.newburg.wi.us Page 8 of 31  Village of Newburg, Wisconsin FILE NO. 2023-XX A Resolution Authorizing the use of ARPA funds to Purchase IT equipment 1 WHEREAS, the Board of Trustees has already authorized the purchase of IT 2 equipment and software for the implementation of Shared Services with Washington 3 County IT, and 4 5 WHEREAS, the Village Administrator recommends the use of ARPA funds rather 6 than general funds to offset the unbudgeted expense and need to use the ARPA funds 7 by 2025, now therefore 8 9 BE IT RESOLVED, the Board of Trustees hereby authorizes the use of the 10 restricted ARPA funds to be used to offset the purchase of the IT equipment, software, 11 and services as approved on September 28th, 2023 and November 2nd, 2023. 12 13 14 Passed and adopted by the Village Board of the Village of Newburg, Washington and 15 Ozaukee Counties, Wisconsin, this 14th day of December, 2023. 16 17 _______________________________ ________________________________ 18 David DeLuka, Village President Brandy Loveland Seelow, Clerk Page 1 of 1 Page 9 of 31 Page 10 of 31 ?étibuv.a,,_o,~.w im '1"AL1l ,.».r.r;. mi. ,( To: Board of Trustees From: Chief Michael Foeger Date: 11/29/23 Re: Departmental Update 1. Officer Ogren and Chief Foeger assisted with the Christmas Parade, along with Trenton Police Department, on Saturday, December 2, 2023. 2. Officer Geldreich and Chief Foeger attended Shop with a Cop on Monday, December 4, 2023. 3. Officer Boisvert stopped and cited a driver for going 61mph in a 25mph zone on Main Street and Shady Lane on November 29, 2023, and officers are continuing to enforce speed violations on Main Street. 4. See attached CAD Summary Report for November. Page 11 of 31  1/2' ‘Pym .m.r CUH'AQ[iIQ] U1.‘jfuturr Village of Newburg Law Enforcement Quarterly Report November 2023 OFFICER ACTIVITY DESCRIPTION Nnvember Number o|’l-Iuurs worked I I325 Accidenl—Tml'?:vPDO l Ambulance Request 2 Assistance All Others ~ 2 Civil Matter I Parking Violation 4 Property Check 7-! Tmem Check 1 TralTc Enforcemenl H TraH"I::Slop 2| Total 110 Page 12 of 31  Newburg Sanitary Sewer Fund Balance Sheet As of November 30, 2023 Nov 30, 23 ASSETS Current Assets Checking/Savings 10000 · Checking-Sanitary-SBN-0126 46,822 10010 · CD-Sanitary-SCU-2022Aug-15m 202,655 10011 · CD-Sanitary-SCU-2022Oct-13m 203,761 Total Checking/Savings 453,238 Other Current Assets 13100 · A/R-Workhorse Sewer/Recy Bills 13101 · A/R-NSF & Returned Pmts 28 13100 · A/R-Workhorse Sewer/Recy Bills - Other 36,050 Total 13100 · A/R-Workhorse Sewer/Recy Bills 36,078 13119 · Receivables on Tax Bills 13111 · Sanitary Delinquent Receivable 12,837 13112 · Special Assessment Receivable 598 13119 · Receivables on Tax Bills - Other -9,413 Total 13119 · Receivables on Tax Bills 4,022 15000 · Due From (To) General Fund 110,148 Total Other Current Assets 150,248 Total Current Assets 603,485 Fixed Assets 18000 · Fixed Assets 18200 · Land 396,583 18300 · Buildings / Treatment Plant 1,434,386 18500 · Machinery and Equipment 18501 · West Interceptor 1,794 18502 · Other Equipment 240,183 18510 · Truck - Dodge Ram 2022 White 45,391 Total 18500 · Machinery and Equipment 287,368 18900 · Accum. Depreciation - General -1,329,323 Total 18000 · Fixed Assets 789,014 Total Fixed Assets 789,014 Other Assets 19000 · Pension Asset 19100 · WRS GASB 68 Pension 10,252 Page 13 of 31 19200 · Deferred Out Experience 14,227 19300 · DOR Changes of Assumption 496 19400 · Deferred Outflows Exp V Actual -13,012 19500 · Dir Differ Actual & Expected -9,623 19600 · Deferred Outflow Change in PR 550 Page 1  Newburg Sanitary Sewer Fund Balance Sheet As of November 30, 2023 Nov 30, 23 19 00 · Deferred Out Contribution 2,101 19800 · Dir Change in Prop. Share -17 19999 · Pension Clearing Account -2,455 Total 19000 · Pension Asset 2,519 Total Other Assets 2,519 TOTAL ASSETS 1,395,019 LIABILITIES & E UIT Liabilities Current Liabilities Accounts Payable 21000 · Accounts Payable 1,687 Total Accounts Payable 1,687 Other Current Liabilities 22000 · Payable from Restricted Assets 22500 · Compensated Absences 2,200 Total 22000 · Payable from Restricted Assets 2,200 Total Other Current Liabilities 2,200 Total Current Liabilities 3,887 Total Liabilities 3,887 Equity 32000 · Net Investment in Fixed Assets 715,026 33300 · Restricted - Net Pension Asset 10,252 34000 · Fund Balances 34100 · FB Reserve-Replace Fix. Assets 566,583 34300 · FB Unreserved & Undesignated 168,758 Total 34000 · Fund Balances 735,341 35000 · Prior ear Equity to Allocate 14,127 Net Income -83,614 Total Equity 1,391,132 TOTAL LIABILITIES & E UIT 1,395,019 Page 14 of 31 Page 2  Newburg Sanitary Sewer Fund Income Statement - YTD vs. Budget January through November 2023 Jan - Nov 23 Budget $ Over Budget % of Budget Ordinary Income/Expense Income 46410 · Sanitary Bill Revenue-Current 312,536 436,730 (124,194) 72% 48000 · Miscellaneous Revenue 4,142 8,000 (3,858) 52% Total Income 316,678 444,730 (128,052) 71% Expense 53600 · Wages & Payroll Expense 54,156 67,303 (13,147) 80% 53610 · Admin. Exp. to Village Hall 63,250 69,000 (5,750) 92% 53611 · Accounting & Audit Fees 0 9,880 (9,880) 0% 53613 · IT Equpt, Support, Software 2,043 2,000 43 102% 53614 · Insurance 2,749 5,775 (3,026) 48% 53616 · Education, Travel & Dues 1,141 2,500 (1,359) 46% 53620 · Utilities 16,687 20,000 (3,313) 83% 53631 · Engineering 0 6,000 (6,000) 0% 53632 · Sludge Hauling 22,240 25,200 (2,960) 88% 53633 · Lab & Testing Services 19,487 26,811 (7,324) 73% 53634 · Phosphorus Compliance - Alum 3,040 8,820 (5,780) 34% 53640 · Vehicle 1,060 964 96 110% 53650 · Supplies & General Svcs 4,139 4,413 (274) 94% 53660 · System Maintenance & Repairs 28,942 58,750 (29,808) 49% 53670 · WI DNR Fees 1,080 1,200 (120) 90% 53671 · Community-RiversEdgeNatureCtr 2,750 2,750 0 100% 54000 · Capital Projects 177,312 Total Expense 400,076 311,366 88,710 128% Net Ordinary Income (83,398) 133,364 (216,762) (63)% Page 15 of 31  Newburg Sanitary Sewer Fund Income Statement - YTD vs. Budget January through November 2023 Jan - Nov 23 Budget $ Over Budget % of Budget Other Income/Expense Other Expense 58000 · Debt Service - Interest 58101 · Interest - 50% S id Loader Debt 0 7,293 (7,293) 0% 58102 · Interest - 2022 Dodge Ram Wht 216 38,980 (38,764) 1% Total 58000 · Debt Service - Interest 216 46,273 (46,057) 0% Total Other Expense 216 46,273 (46,057) 0% Net Other Income (216) (46,273) 46,057 0% Net Income 83,614 87,0 1 170,705 6% Page 16 of 31  Village of Newburg Balance Sheet As of November 30, 2023 Nov 30, 23 ASSETS Current Assets Checking/Savings 11000 · Cash & Marketable Securities XX 11110 · Checking-Operating-SBN #104766 22,323 11111 · Checking-Payroll-SCU #1857 18,676 11112 · Checking-Taxes-SCU #5676 50,126 11121 · Savings-SCU #5896 415,442 11800 · Petty Cash 575 Total 11000 · Cash & Marketable Securities XX 507,141 Total Checking/Savings 507,141 Accounts Receivable 13000 · Accounts Receivable 3,330 Total Accounts Receivable 3,330 Other Current Assets 12000 · Taxes & Special Assmts Receiv. 12100 · Current Property Tax Receivable (4,578) 12600 · Special Assessments Receivable 12640 · Spec. Assmt Receivable Delinq. (1,262) Total 12600 · Special Assessments Receivable (1,262) Total 12000 · Taxes & Special Assmts Receiv. (5,840) 14000 · Due from Other Governments 14100 · Due from US Government 230 Total 14000 · Due from Other Governments 230 15000 · Due From (To) Sanitary Fund 6,193 Page 17 of 31 Total Other Current Assets 584 Total Current Assets 511,055  Nov 30, 23 Fixed Assets 18000 · Fixed Assets 18900 · Accum Deprec - Fixed Assets (854,023) 18000 · Fixed Assets - Other 4,072,160 Total 18000 · Fixed Assets 3,218,137 Total Fixed Assets 3,218,137 TOTA ASSETS 3,729,192 AB T ES & E U T iabilities Current iabilities Accounts Payable 21100 · Accounts Payable 23,869 Total Accounts Payable 23,869 Credit Cards 21210 · Chase Credit Card 3,072 21220 · Casey s Business Card 760 Total Credit Cards 3,833 Other Current iabilities 21500 · Payroll Deductions Payable 21512 · Federal / F CA Payable 2,673 21513 · ithholding Taxes Payable 1,239 21520 · RS / ETF Retirement Payable 2,935 21521 · Northshore Retirement Payable 75 Total 21500 · Payroll Deductions Payable 6,922 23110 · Deposits eld for Customers 1,500 Page 18 of 31 25000 · Due To (From) Sanitary Fund 110,148  Nov 30, 23 26000 · Deferred Revenues 26300 · Deferred Grant Revenue (ARPA) 116,624 Total 26000 · Deferred Revenues 116,624 Total Other Current iabilities 235,194 Total Current iabilities 262,896 Total iabilities 262,896 Equity 32000 · nvestment in Gen. Fixed Assets 3,218,137 34000 · Fund Balances 34100 · Fund Balances - Reserved 34110 · Reserve - Transportation Fund 131,280 34113 · Reserve - NPD Vehicle Replace 2,808 34120 · Assigned - Com Ctr Grants 2,595 34130 · Assigned - NPD Grants 1,000 Total 34100 · Fund Balances - Reserved 137,683 34300 · Fund Balances - Nonreserved 120,573 Total 34000 · Fund Balances 258,255 34999 · Unrestricted Net Assets 159,004 Net ncome (169,100) Total Equity 3,466,296 TOTA AB T ES & E U T 3,729,192 Page 19 of 31 Page 20 of 31  Village of Newburg Income Statement January through November 2023 Jan - Nov... Budget $ Over B... Ordinary Income/Expense Income 41110 · Tax Levy Revenue 723,973 723,973 (0) 41800 · Interest and Penalties on Taxes 768 42000 · Special Assessments 1,567 1,000 567 43000 · Intergovernmental Revenues 43410 · State Shared Revenue 93,652 80,432 13,220 43420 · Fire Dues 4,304 3,846 458 43431 · Computer Aid 3 744 (741) 43432 · Personal Property Aid 1,920 1,920 (0) 43433 · Video Service Provider Aid 3,209 2,727 482 43510 · State Expend. Restraint Grant 0 14,259 (14,259) 43520 · State Public Safety Grant 741 0 741 43530 · State Transportation Aids 48,287 48,281 6 43540 · State Recycling Grant 3,140 3,138 2 43590 · Other State Grants 320 43650 · State Pmt - Managed Forest Land 3 3 (0) Total 43000 · Intergovernmental Revenues 155,580 155,350 230 44000 · Licenses and Permits 44100 · Business & Occup. License 4,480 4,900 (420) 44200 · Nonbusiness Licenses 1,513 450 1,063 44300 · Building Permits & Inspection 5,005 3,700 1,305 44400 · Plan Commission / Zoning Fees 300 2,000 (1,700) 44900 · Other Regulatory Permits & Fees 5,516 4,339 1,177 Total 44000 · Licenses and Permits 16,814 15,389 1,425 45000 · Fines, Forfeits and Penalties 1,259 1,375 (116) 46110 · Clerks Fees - RE Letters 278 320 (42) 46420 · Recycling Fees on Sani Bills 17,646 23,280 (5,634) 46743 · Community Center Income 4,356 2,700 1,656 47340 · Admin. Fees from Sanitary Fund 63,250 69,000 (5,750) 48100 · Investment Interest Received 18,435 1,100 17,335 48400 · Insurance Recoveries 3,352 48500 · Donations from Private Entities 105 500 (395) Page Page 21 of 311  Village of Newburg Income Statement January through November 2023 Jan - Nov... Budget $ Over B... 49200 · Capital Pro ects Fund Revenue 49204 · CF-2021-04R Main St E Revitali 0 83,544 (83,544) 49206 · CF-2022-01R Plow Truck-Internat 27,500 49211 · CF-2022-06R NPD Police S V 7,300 49213 · CF-2023-02R NPD Body Cameras 13,042 16,233 (3,191) Total 49200 · Capital Pro ects Fund Revenue 47,842 99,777 (51,935) 49410 · Sales of Small E pt / Supplies 201 Total Income 1,055,425 1,093,764 (38,339) Gross Profit 1,055,425 1,093,764 (38,339) Expense 51000 · General Government / Admin 51100 · Legislative 51110 · Board - Trustee Payroll 11,534 16,365 (4,831) 51113 · Board Education / Dues 190 1,320 (1,130) 51114 · Board Travel 129 1,060 (931) 51120 · Plan Comm./ Zoning Expenses 0 2,000 (2,000) Total 51100 · Legislative 11,853 20,745 (8,892) 51300 · Legal 10 6,800 (6,790) 51400 · Administrative 51420 · all - Payroll - V Staff 187,008 156,000 31,008 51440 · Elections 51441 · Election Payroll 2,209 2,300 (91) 51445 · Election Expenses 1,446 3,680 (2,234) Total 51440 · Elections 3,654 5,980 (2,326) 51450 · IT Support & Software - all 24,960 20,500 4,460 51510 · Audit & Accounting - all 14,770 9,000 5,770 51520 · Bank Fees 1,057 1,000 57 51530 · Assessment of Property 4,385 14,600 (10,215) 51540 · Insurance - all 6,849 2,450 4,399 51560 · Supplies & Services - all 14,493 13,800 693 51580 · Education/Travel/Dues - all 4,387 3,950 437 Total 51400 · Administrative 261,564 227,280 34,284 51600 · General Buildings & Improvmt 10,735 10,600 135 Page Page 22 of 312  Village of Newburg Income Statement January through November 2023 Jan - Nov... Budget $ Over B... 51920 · Other Interest / Fee Expense 142 Total 51000 · General Government / Admin 284,303 265,425 18,878 52000 · Public Safety 52100 · NPD Law Enforcement 52110 · NPD - Law Enforcement ages 61,698 60,615 1,083 52120 · NPD - Education/Travel/Dues 1,320 2,000 (680) 52128 · NPD - Vehicle Maintenance/Fuel 2,192 2,400 (208) 52130 · NPD - Legal & Court Fees 480 1,100 (620) 52140 · NPD - Insurance 7,600 7,600 0 52150 · NPD - IT / Computer 5,544 6,500 (956) 52160 · NPD - Supplies/Postage/SvcFees 2,802 2,000 802 52161 · NPD - niforms 993 1,600 (607) 52170 · NPD - Phone Expense 1,491 2,071 (580) 52171 · NPD - Radio / Communications 1,833 2,200 (367) Total 52100 · NPD Law Enforcement 85,953 88,086 (2,133) 52200 · NFD - Fire Protection Services 47,536 47,230 306 52400 · Building Inspection / Zoning 4,607 4,800 (193) 52500 · Emergency Government 904 2,850 (1,946) Total 52000 · Public Safety 139,000 142,966 (3,966) 53000 · Public orks 53010 · DP ages & Payroll Expense 69,979 72,500 (2,521) 53020 · DP - Education, Travel, Dues 0 500 (500) 53021 · DP - Insurance 7,600 7,600 (0) 53022 · DP - Legal Fees & IT Support 3,117 500 2,617 53030 · DP - Supplies & Gen. Svcs 26,032 27,200 (1,168) 53040 · DP - Engineering 167 1,500 (1,334) 53050 · DP - tilities & Phone 53051 · DP - tilities - Muni Garage 2,241 53052 · DP - Phone Expense 1,027 53053 · DP - Parks tlities 267 53050 · DP - tilities & Phone - Other 0 5,382 (5,382) Total 53050 · DP - tilities & Phone 3,534 5,382 (1,848) 53060 · DP - Building & E uipment R&M 12,340 9,000 3,340 53300 · DP - Street Maintenance 3,402 2,500 902 53420 · DP - Street Lights 30,488 36,307 (5,819) Page Page 23 of 313  Village of Newburg Income Statement January through November 2023 Jan - Nov... Budget $ Over B... 53440 · DP - Stormwater Maint/Control 3,812 5,000 (1,188) 53620 · DP - Garbage Collection Svc 57,000 76,646 (19,646) 53621 · DP - Recycling Collection Svc 27,132 22,947 4,185 Total 53000 · Public orks 244,603 267,582 (22,979) 53900 · Sanitary - Flow Through to Fund 119 54000 · ealth & uman Services 1,000 1,000 0 55000 · Culture, Recreation & Education 55140 · Community Center 55141 · CC - Facility 7,965 11,463 (3,498) 55142 · CCC - Commission / Programming 3,207 Total 55140 · Community Center 11,171 11,463 (292) 55300 · Flags & oliday Decorations 502 1,000 (498) Total 55000 · Culture, Recreation & Education 11,674 12,463 (789) 56100 · Misc Expense 0 50 (50) 57000 · Capital Outlay 57800 · Capital Pro ects Fund 57804 · CF-2021-04 Main St E Revitali e 162,000 83,544 78,456 57806 · CF-2022-01 Plow Truck-Internat 50,315 57807 · CF-2022-02 Front-end Loader 1,360 57811 · CF-2022-06 NPD Police S V 42,118 57813 · CF-2023-02 NPD Body Cams 14,677 16,233 (1,556) Total 57800 · Capital Pro ects Fund 270,470 99,777 170,693 Total 57000 · Capital Outlay 270,470 99,777 170,693 58000 · Debt Service 58010 · Bonding 2011 & 2012 189,325 189,325 0 58120 · Loan 504 - V Garage Building 14,311 15,612 (1,301) 58121 · Loan 505 - Main St. . 9,708 10,590 (883) 58122 · Loan 507 - DP Truck Dodge Ram 6,906 10,590 (3,684) 58123 · Loan 508 - 2022 Capitol Pro 52,581 57,361 (4,780) Total 58000 · Debt Service 272,831 283,478 (10,647) 59000 · Other Financing ses 0 993 (993) Page Page 24 of 314  Village of Newburg Income Statement January through November 2023 Jan - Nov... Budget $ Over B... 59910 · Contingency 0 20,029 (20,029) 66000 · Payroll Taxes 450 66900 · Reconciliation Discrepancies 75 Total Expense 1,224,525 1,093,763 130,762 Net Ordinary Income (169,100) 1 (169,101) Net Income 169,100 1 169,101 Page Page 25 of 315  Village of Newburg Income Statement January through November 2023 of Budget Ordinary Income/Expense Income 41110 · Tax Levy Revenue 100 41800 · Interest and Penalties on Taxes 42000 · Special Assessments 157 43000 · Intergovernmental Revenues 43410 · State Shared Revenue 116 43420 · Fire Dues 112 43431 · Computer Aid 0 43432 · Personal Property Aid 100 43433 · Video Service Provider Aid 118 43510 · State Expend. Restraint Grant 0 43520 · State Public Safety Grant 100 43530 · State Transportation Aids 100 43540 · State Recycling Grant 100 43590 · Other State Grants 43650 · State Pmt - Managed Forest Land 87 Total 43000 · Intergovernmental Revenues 100 44000 · Licenses and Permits 44100 · Business & Occup. License 91 44200 · Nonbusiness Licenses 336 44300 · Building Permits & Inspection 135 44400 · Plan Commission / Zoning Fees 15 44900 · Other Regulatory Permits & Fees 127 Total 44000 · Licenses and Permits 109 45000 · Fines, Forfeits and Penalties 92 46110 · Clerks Fees - RE Letters 87 46420 · Recycling Fees on Sani Bills 76 46743 · Community Center Income 161 47340 · Admin. Fees from Sanitary Fund 92 48100 · Investment Interest Received 1,676 48400 · Insurance Recoveries 48500 · Donations from Private Entities 21 Page Page 26 of 316  Village of Newburg Income Statement January through November 2023 of Budget 49200 · Capital Pro ects Fund Revenue 49204 · CF-2021-04R Main St E Revitali 0 49206 · CF-2022-01R Plow Truck-Internat 49211 · CF-2022-06R NPD Police S V 49213 · CF-2023-02R NPD Body Cameras 80 Total 49200 · Capital Pro ects Fund Revenue 48 49410 · Sales of Small E pt / Supplies Total Income 96 Gross Profit 96 Expense 51000 · General Government / Admin 51100 · Legislative 51110 · Board - Trustee Payroll 70 51113 · Board Education / Dues 14 51114 · Board Travel 12 51120 · Plan Comm./ Zoning Expenses 0 Total 51100 · Legislative 57 51300 · Legal 0 51400 · Administrative 51420 · all - Payroll - V Staff 120 51440 · Elections 51441 · Election Payroll 96 51445 · Election Expenses 39 Total 51440 · Elections 61 51450 · IT Support & Software - all 122 51510 · Audit & Accounting - all 164 51520 · Bank Fees 106 51530 · Assessment of Property 30 51540 · Insurance - all 280 51560 · Supplies & Services - all 105 51580 · Education/Travel/Dues - all 111 Total 51400 · Administrative 115 51600 · General Buildings & Improvmt 101 Page Page 27 of 317  Village of Newburg Income Statement January through November 2023 of Budget 51920 · Other Interest / Fee Expense Total 51000 · General Government / Admin 107 52000 · Public Safety 52100 · NPD Law Enforcement 52110 · NPD - Law Enforcement ages 102 52120 · NPD - Education/Travel/Dues 66 52128 · NPD - Vehicle Maintenance/Fuel 91 52130 · NPD - Legal & Court Fees 44 52140 · NPD - Insurance 100 52150 · NPD - IT / Computer 85 52160 · NPD - Supplies/Postage/SvcFees 140 52161 · NPD - niforms 62 52170 · NPD - Phone Expense 72 52171 · NPD - Radio / Communications 83 Total 52100 · NPD Law Enforcement 98 52200 · NFD - Fire Protection Services 101 52400 · Building Inspection / Zoning 96 52500 · Emergency Government 32 Total 52000 · Public Safety 97 53000 · Public orks 53010 · DP ages & Payroll Expense 97 53020 · DP - Education, Travel, Dues 0 53021 · DP - Insurance 100 53022 · DP - Legal Fees & IT Support 623 53030 · DP - Supplies & Gen. Svcs 96 53040 · DP - Engineering 11 53050 · DP - tilities & Phone 53051 · DP - tilities - Muni Garage 53052 · DP - Phone Expense 53053 · DP - Parks tlities 53050 · DP - tilities & Phone - Other 0 Total 53050 · DP - tilities & Phone 66 53060 · DP - Building & E uipment R&M 137 53300 · DP - Street Maintenance 136 53420 · DP - Street Lights 84 Page Page 28 of 318  Village of Newburg Income Statement January through November 2023 of Budget 53440 · DP - Stormwater Maint/Control 76 53620 · DP - Garbage Collection Svc 74 53621 · DP - Recycling Collection Svc 118 Total 53000 · Public orks 91 53900 · Sanitary - Flow Through to Fund 54000 · ealth & uman Services 100 55000 · Culture, Recreation & Education 55140 · Community Center 55141 · CC - Facility 69 55142 · CCC - Commission / Programming Total 55140 · Community Center 97 55300 · Flags & oliday Decorations 50 Total 55000 · Culture, Recreation & Education 94 56100 · Misc Expense 0 57000 · Capital Outlay 57800 · Capital Pro ects Fund 57804 · CF-2021-04 Main St E Revitali e 194 57806 · CF-2022-01 Plow Truck-Internat 57807 · CF-2022-02 Front-end Loader 57811 · CF-2022-06 NPD Police S V 57813 · CF-2023-02 NPD Body Cams 90 Total 57800 · Capital Pro ects Fund 271 Total 57000 · Capital Outlay 271 58000 · Debt Service 58010 · Bonding 2011 & 2012 100 58120 · Loan 504 - V Garage Building 92 58121 · Loan 505 - Main St. . 92 58122 · Loan 507 - DP Truck Dodge Ram 65 58123 · Loan 508 - 2022 Capitol Pro 92 Total 58000 · Debt Service 96 59000 · Other Financing ses 0 Page Page 29 of 319  Village of Newburg Income Statement January through November 2023 of Budget 59910 · Contingency 0 66000 · Payroll Taxes 66900 · Reconciliation Discrepancies Total Expense 112 Net Ordinary Income (16,910,004) Net Income 16,910,004 Page Page 30 10 of 31  Village of Newburg Payroll Summary - Hours and Dollars Compared to Prior Year January through November 2023 Jan - Nov Jan - Nov Hours 23 Hours 22 % Change Employee Wages, Taxes and Adjustments Gross Pay ADMIN-Board Salary Prorated 3 898 100% ADMIN-Board Salary 20 10,581 20 11,400 (7%) BUILDING Insp Wages 2,767 2,352 18% DPW Work at Community Center 86 2,056 72 1,524 35% DPW-Health Suppl-Taxable 508 (100%) DPW-Holiday 45 1,099 46 1,016 8% DPW-Recycle 262 5,838 240 4,251 37% DPW-Regular 1,693 47,037 1,947 46,658 1% DPW-Snow Removal 156 4,043 104 2,494 62% DPW-Vacation 108 2,614 88 2,024 29% ELECTION Wages 185 2,205 173 2,191 1% EMERGENCY-EM Director 500 625 (20%) EMERGENCY-EM Director - Deputy 375 500 (25%) ADMIN-Health Ins Supp 10,723 12,012 (11%) HALL-Hourly Holiday 30 766 26 490 56% HALL-Hourly Wages 1,881 47,507 1,399 27,658 72% HALL-Salary 2,537 103,823 1,761 65,636 58% NPD-Chief Hourly 599 17,376 480 13,290 31% NPD-Holiday 38 997 39 934 7% NPD-Patrol Wages Hourly 1,324 33,644 1,137 27,577 22% NPD-Police Admin 150 2,915 153 2,808 4% SAN-Holiday 22 562 5 110 411% SAN-Regular 1,486 47,102 1,511 40,513 16% ZONING Wages 1,025 1,050 (2%) Total Gross Pay 10,625 346,453 9,201 267,621 29% Employer Taxes and Contributions Z-Federal Unemployment 81 145 (44%) Z-Medicare Company 4,993 3,850 30% Z-Social Security Company 21,349 16,461 30% ADMIN-WRS ER 10,961 6,626 65% DPW-WRS ER 4,566 4,070 12% NPD-WRS ER 2,337 1,630 43% SAN-WRS ER 2,790 1,977 41% Total Employer Taxes and Contributions 47,077 34,759 35% Page Page 311ofof311