Finance Committee

City of Oconomowoc Finance Committee Aldermen: Spiegelberg, Chairman / Aultman Kloth, Secy / Rosek Tuesday, March 04, 2025 - 7:15 PM City Hall - Conference Room 3 174 E. Wisconsin Ave. Oconomowoc, WI 53066 Notice: If a person with a disability requires that the meeting be accessible or that materials at the meeting be in accessible format, call the City Clerk at least 48 hours prior to the meeting to request adequate accommodations. Tel: (262) 569-2186. 1. Call to order and confirmation of appropriate meeting notification 2. Committee Business a. Consider/recommend Resolution 25-R3262 Authorizing Amendments to the 2025 Budget for Continuing Appropriations 3. Adjourn ________________________________ Gina Kozlik, City Clerk City of Oconomowoc Notice is hereby given that a majority of the Common Council will be present at the above scheduled meeting to gather information about a subject over which they have decision-making responsibility. This constitutes a meeting of the Common Council pursuant to State ex rel. Badke v. Greendale Village Board, 173Wis. 2d 553, 494 N.W. 2d 408 (1993) and must be noticed as such, although the Common Council will not take any formal action at this meeting. 1  MEMORANDUM DEPARTMENT Date: March 4, 2025 To: Mayor Magnus, Common Council and Finance Committee From: Laurie Sullivan-Murray, Finance Director Re: 2025 Budget Amendment Resolution 25-R3262 for 2024 Continuing Appropriations RELATES TO THE STRATEGIC PLAN Strategic Goal- N/A BACKGROUND Each year as part of our annual closing process, the Finance Committee reviews and makes a recommendation for continuing appropriations. Continuing appropriation amendment transfers the budget and spending authority from one year to another. ADDITIONAL ANALYSIS The requests before you this evening are to carry over funds from 2024 to 2025. These items range from unfinished/uncompleted projects to unpaid amounts on purchase orders, and specific requests for funding. Attached is a resolution summarizing the account number, original 2025 budget, carryover dollar request, and amended 2025 budget amount after the continuing appropriation. Following the resolution is a narrative document providing a brief description of each item. FINANCIAL IMPACT This resolution will transfer the budget authority from 2024 to 2025 for the specified budget line items. In addition, this resolution designates fund balance future capital improvements or repairs for the Community Center ($3,700), designation of funds received for street tress ($203,100), Lake Country Pickleball maintenance fund ($23,360) and National Night Out donations from 2024 event to be used for National Night Out 2025 ($1,236). RECOMMENDATION Staff recommend approval of the attached resolution. SUGGESTED MOTION Motion to Recommend approval of Resolution 25-R3262, Approving Amendments to the 2025 Budget for Continuing Appropriations. Budget Amendments require a 2/3 vote of the Council. 1 2  RESOLUTION NO. 25-R3262 APPROVING AMENDMENTS TO THE 2025 BUDGET FOR CONTINUING APPROPRIATIONS WHEREAS, the Common Council of the City of Oconomowoc approved the appropriation of funds for municipal and utility operations and capital expenditures; and WHEREAS, on March 4th, 2025, the Finance Committee reviewed the various requests for continuing appropriations. NOW THEREFORE BE IT RESOLVED, by the Common Council of the City of Oconomowoc that the 2025 budget be amended for continuing appropriations and transfers, and fund balance classified as appropriate as follows: 2025 BUDGET AMENDMENT 2025 2024 Carryover Amended Budget Amount Budget 1 POLICE ADMIN CLOTH/TOOL ALLOW 100-503-3100-346 1,800 572 2,372 2 POLICE OPS CLOTH/TOOL ALLOW 100-503-3300-346 16,200 2,921 19,121 3 POLICE OPS OPER SUP/EXP 100-503-3300-340 35,043 21,466 56,509 4 POLICE OPS DRUG CRISIS & EDUCATION IN 100-503-3300-360 3,500 624 4,124 5 POLICE TRAIN TRAIN/TRAVEL 100-503-3400-330 21,000 3,947 24,947 6 SNOW & ICE OPER SUP/EXP 100-505-5325-340 140,300 100,000 240,300 7 STREET SIGNS OUTSD SVCS NON-IT 100-505-5330-210 65,000 3,594 68,594 8 COM CENTER RPR/MAINT BLDG 100-507-7210-400 18,235 8,550 26,785 9 PLANNING OUTSD SVCS NON-IT 100-508-8100-210 25,000 23,860 48,860 Total Fund 100 165,534 10 RIVER PUB PRINTING 213-576-3722-313 4,000 2,000 6,000 11 RIVER PUB PUBLICITY 213-576-3722-326 6,000 1,000 7,000 12 RIVER EQIP GRANTS 213-576-3724-730 285,216 481,470 766,686 13 RIVER EQIP OPER SUP/EXP 213-576-3724-340 4,000 1,500 5,500 Total Fund 213 485,970 14 PARK FAC CAPITAL IMPRV 223-507-7410-820 157,000 589,115 746,115 Total Fund 223 589,115 15 PARKS/PLAYGR CAPITAL IMPRV 230-507-7410-820 - 77,315 77,315 Total Fund 230 77,315 16 K9 OPS MAINT CONT IT 234-503-3700-241 - 11,070 11,070 Total Fund 234 11,070 17 TOURISM PUBLICITY 255-509-9100-326 97,300 12,000 109,300 18 TOURISM DONATIONS 255-509-9100-720 195,000 167,000 362,000 Total Fund 255 179,000 19 PARKS/PLAYGR CAPITAL IMPRV 405-507-7410-820 - 1,704,128 1,704,128 Total Fund 405 1,704,128 20 GEN ACCTG OUTSD SVCS NON-IT 408-501-1100-210 - 7,000 7,000 21 ELECTIONS CAPITAL EQUIP 408-502-2300-810 40,500 40,500 81,000 22 POLICE OPS CAPITAL EQUIP 408-503-3300-810 188,504 56,447 244,951 23 STREET CONST OUTSD SVCS NON-IT 408-505-5300-210 58,400 61,315 119,715 24 BRIDGES OUTSD SVCS NON-IT 408-505-5310-210 - 34,426 34,426 25 BRIDGES CAPITAL IMPRV 408-505-5310-820 1,029,000 70,000 1,099,000 26 SNOW&ICE REMVL CAPITAL VEH 408-505-5325-811 600,000 179,971 779,971 27 STORM SEWER OUTSD SVCS NON-IT 408-505-5350-210 - 10,000 10,000 28 CITY BLDGS CAPITAL IMPRV 408-505-5510-820 15,000 265,891 280,891 29 PARKS/PLAYGR CAPITAL IMPRV 408-507-7410-820 492,500 951,068 1,443,568 30 ATHLETIC FLDS CAPITAL IMPRV 408-507-7420-820 - 33,500 33,500 31 ECON DEV CAPITAL EQUIP 408-509-9100-810 - 25,327 25,327 32 RIVER STORM WTR CAPITAL IMPRV 408-576-3728-820 - 47,718 47,718 Total Fund 408 1,783,164 33 ADMIN & GEN OUTSD SVCS NON-IT 601-518-3850-210 75,250 19,269 94,519 3 2025 BUDGET AMENDMENT 2025 2024 Carryover Amended Budget Amount Budget 34 ADMIN & GEN TRAIN/TRAVEL 601-518-3850-330 7,925 2,200 10,125 35 CAPITAL PROJECT OUTSD SVCS NON-IT 601-573-7000-210 100,000 472,515 572,515 36 CAPITAL PROJECT CAPITAL EQUIP 601-573-7000-810 10,187,000 6,806,001 16,993,001 37 PUMP STA O&M OUTSD SVC NON-IT 601-575-3002-210 5,000 8,500 13,500 38 GEN PLANT OP RPR/MAINT BLDG 601-576-3621-400 13,500 12,500 26,000 39 GEN PLANT MAINT RPR/MAINT BLDG 601-576-3703-400 15,000 14,500 29,500 Total Fund 601 7,335,485 40 CAPITAL PROJECT OUTSD SVC NON-IT 602-573-7000-210 - 32,446 32,446 41 CAPITAL PROJECT CAPITAL EQUIP 602-573-7000-810 9,598,263 8,624,719 18,222,981 Total Fund 602 8,657,165 42 CAPITAL PROJECT OPER SUP/EXP 603-573-7000-340 - 156,079 156,079 43 CAPITAL PROJECT CAPITAL EQUIP 603-573-7000-810 5,598,509 1,976,491 7,574,999 44 CAPITAL PROJECT CAPITAL VEH 603-573-7000-811 - 319,397 319,397 Total Fund 603 2,451,967 45 TECHNOLOGY OPER SUP/EXP 700-579-1450-340 64,905 24,000 88,905 Total Fund 700 24,000 Total All Funds 23,463,912 Fund Balance Assignment 46 ASSIGNED FUND BALANCE 100-36401 231,396 BE IT FURTHER RESOLVED that the City Clerk is hereby authorized and directed to publish a copy of this Resolution as a Class I Notice within ten days of the adoption of this resolution in accordance with Section 65.90(5)(a) Wisconsin Statutes. DATED: _______________________________ CITY OF OCONOMOWOC ATTEST: By: Gina Kozlik, City Clerk Robert P. Magnus, Mayor 4  City of Oconomowoc Background Information on Continuing Appropriations (Carryovers) December 31, 2024 (1) Police – Admin Cloth/Tool Allow ($572): Each officer is allowed to carry over a maximum of one year’s allowance. (2) Police – Operations Cloth/Tool Allow ($2,921): Each officer is allowed to carry over a maximum of one year’s allowance. (3) Police – Operations Operating Supplies/Expenses ($21,466): Replacement of ballistic vests for officers required by department policy and remaining funds for new hire equipment. (4) Police – Operations Drug Intervention ($624): Carryover unspent funds to assist in educational support related to recent drug trends. (5) Police – Training & Travel ($3,947): Training opportunities to be attended in 2025. (6) Public Works – Snow and Ice Operating Supplies/Expenses ($100,000): Carryover unspent funds for salt contract. (7) Public Works – Street Signs Outside Services ($3,594): Open purchase order for pavement marking as part of the 2024 Streets Program. (8) Parks, Recreation & Forestry – Community Center Repair/Maintenance ($8,550): Open purchase order to refinish the deck and back area at the Community Center. (9) Planning – Outside Professional Services ($23,860): Carryover funds for GIS projects, subdivision ordinance update and floor plan study. (10) Watershed – River Printing ($2,000): Carryover funds for printing newsletter delayed from fall 2024. (11) Watershed – River Publicity ($1,000): Carryover funds for informational kiosk installation. (12) Watershed – River Equipment Grants ($481,470): Various watershed improvement projects, including Cottonwood Creek, not completed in 2024. (13) Watershed – River Equipment Supplies/Expenses ($1,500): Carryover funds for stream cleaning project. (14) Park Facility Impact Fee – Capital Improvements ($589,115): Carryover remaining funds budgeted for the Village Green Restrooms ($244,166), Northeast Regional Park Development Phase 2 ($284,249), Northeast Regional Park Tree Planting ($19,800), Northeast Regional Park Pickleball Court Expansion ($900), and Hickorywood Farms Shelter ($40,000). (15) Chapman Park – Capital Improvements ($77,315): Open purchase order for the barn restoration project. (16) K9 – Maintenance Contracts ($11,070): Open purchase order for squad video/body worn cameras. (17) Tourism – Publicity ($12,000): Carryover funds for community partnership for Main Streets with John McGivern in hopes to be a community showcased during his 2026 season. (18) Tourism – Donations ($167,000): Carryover funds for the Chapman Park Trailhead Restroom ($140,000), Toto installations ($12,000), and Downtown trash cans ($15,000). (19) Tax Incremental District #5 – Parks/Playgrounds Capital Improvements ($1,704,128): Open purchase orders for the City Beach Boat Launch reconstruction. (20) Capital Projects – General Accounting Outside Services ($7,000): Carryover funds for the 2024 Single Audit Examination in 2025 due to American Rescue Plan Act (ARPA) spending in 2024. (21) Capital Projects – Elections Capital Equipment ($40,500): Carryover funds for Electronic Poll Books/Badger Books. (22) Capital Projects – Police Operations Capital Equipment ($56,447): Open purchase order for squad video/body worn cameras. (23) Capital Projects – Street Construction Outside Services ($61,315): Open purchase orders for 2024 streets design engineering ($22,386) and 2025 streets design engineering ($38,929). (24) Capital Projects – Bridges Outside Services ($34,426): Open purchase order and remaining budgeted funds for North Lapham Street Bridge replacement. Y:\Financial Statements\2024\Year End\Reconciliation & Support\Carryovers\Carryover 2024 Background For Council.docx 5 (25) Capital Projects – Bridges Capital Improvements ($70,000): Carryover funds for North Lapham Street Bridge replacement. (26) Capital Projects – Snow & Ice Removal Capital Vehicle ($179,971): Open purchase orders and remaining funds budgeted for Plow Truck Replacements #48 and #53. (27) Capital Projects – Storm Sewer Outside Services ($10,000): Carryover funds for the Armour Road storm pond. (28) Capital Projects – City Buildings Capital Improvements ($265,891): Carryover of budgeted funds for various city building projects. (29) Capital Projects – Parks/Playgrounds Capital Improvements ($951,068): Open purchase order for Rockwell Park Phase 2 ($535,184) and remaining budgeted funds for Oz Plaza ($15,511), DPW Yard Renovations for Parkland ($71,373), Dog Park ($79,000), and Concrete Spoils Containment System ($250,000). (30) Capital Projects – Athletic Fields Capital Improvements ($33,500): Carryover funds for the Champion Fields Concessions and Restrooms not yet completed. (31) Capital Projects – Economic Development Capital Equipment ($25,327): Carryover remaining funding for Oz Plaza characters and Toto’s. (32) Capital Projects – River Storm Water Capital Improvements ($47,718): Open purchase order for Watershed GIS mapping. (33) Wastewater – Admin & General Outside Services ($19,269): Carryover funds for facilities plan engineering study ($16,087) and Southwest area sewer study ($3,182) that were not completed in 2024. (34) Wastewater – Admin & General Training/Travel ($2,200): Carryover funds for Nasco televising certification training that was not completed in 2024. (35) Wastewater – Work Order Clearing Outside Services ($472,515): Open purchase orders and carryover funds for street design engineering ($11,676), septic receiving station ($323,291), lift station SCADA upgrades ($43,449), Mary Lane force main engineering ($94,099). (36) Wastewater – Work Order Clearing Capital Equipment ($6,806,001): Open purchase orders and carryover funds for septic receiving station ($3,236,306), primary clarifier drive rebuild ($93,168), Mary Lane force main ($3,452,861), solids building roof replacement ($23,666). (37) Wastewater – Pump Station Maintenance Outside Services ($8,500): Carryover funds for pump load bank testing. (38) Wastewater – General Plant Operations Building Repair ($12,500): Carryover funds for building door replacements. (39) Wastewater – General Plant Maintenance Building Repair ($14,500): Carryover funds for epoxy floor sealing. (40) Water – Work Order Clearing Outside Services ($32,446): Carryover funds for open purchase orders for the streets design engineering. (41) Water – Work Order Clearing Capital Equipment ($8,624,719): Carryover funds for Well #8 ($8,542,219), and concrete spoils containment system ($82,500). (42) Electric – Work Order Clearing Supplies ($156,079): Carryover funds for electric meter purchases. (43) Electric – Work Order Clearing Capital Equipment ($1,976,491): Carryover funds for various capital projects including; distribution looping ($211,654), feeder extension ($849,295), bury circuit 75 to industrial park ($550,000), city fiber extensions ($198,042), concrete spoils containment system ($167,500). (44) Electric – Work Order Clearing Vehicles ($319,397): Carryover funds for a bucket truck. (45) Technology – Capital and Operating Supplies/Expenses ($74,000): Carryover Capital IT Upgrades ($50,000). Carryover lifecycle replacements for desktops, laptops and upgrade components not deployed in 2024 ($24,000). (46) General Fund Assigned Fund Balance ($231,396): Designation of funds budgeted for future capital improvements or repairs for the Community Center ($3,700), designation of funds received for street trees as part of development agreements for the street tree ordinance ($203,100), Lake Country Pickleball maintenance fund ($23,360) and National Night Out donations from 2024 event to be used for National Night Out 2025 ($1,236). Y:\Financial Statements\2024\Year End\Reconciliation & Support\Carryovers\Carryover 2024 Background For Council.docx 6