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Finance Committee

Regular Meeting

Verona, WI · August 12, 2019

AgendaMinutes

Minutes

City of Verona Finance Committee City Hall – 111 Lincoln Street Verona, WI 53593-1520 MINUTES FINANCE COMMITTEE AUGUST 12, 2019 The meeting was called to order by Chairperson Chad Kemp at 6:00 p.m. in Conference Room D110 Roll Call: Chairperson Chad Kemp, Alder Kate Cronin and Alder Christine Posey were present Also present: Interim City Administrator Adam Sayre, Finance Director Brian Lamers and Chief Joe Giver Public Comment: None Discussion and Possible Action regarding approval of July 22, 2019 Finance Committee minutes: Motion was made by Cronin, seconded by Posey to approve the July 22, 2019 Finance Committee minutes with no changes noted. Motion carried 3-0. Discussion and Possible Action regarding Updates on the 2020 Budget and Budget Presentation Planning Department, Municipal Court and Fire Department: Sayre informed the Committee that the net new construction was at 1.56% which is much lower than has been in the past years. He explained that with the EMS and Library and other items that are beyond control it is going to be a really tight budget and there will have to be some major reductions. Sayre stated there may have to be a reduction in the 2% COLA that was added to the budget. Fire Chief Giver presented the Fire Department budget to the Committee. He stated the most of the new requests were requests from staff and not from him. One of the major additions is a 2nd driver/operator at 12 hours, 7 days a week, 365 days a year at a cost of $56,940 excluding Social Security cost. He went over some of the increases and additions to the budget which includes items such as an additional $5,000 in buildings and grounds for the maintenance issues with the heating system, an increase of $1,000 for breathing apparatus maintenance and repairs, $3,000 included of an energy audit, $1,250 additional in uniforms. There is $10,000 for computers and $8,000 for replacement server but will be discussing with our IT Consultant to see if some of that could be held off this year. Chief Giver passed out to the Committee with some of the additional items requested in priority order. Sayre stated in the Fire Budget there is 2% increase in the union positions but still has to be negotiated. Lamers stated the revenues in the Fire department budget will change because we have not gotten the amount for Fire insurance dues from the State and the calculation of the Town of Verona contribution has to be calculated and will change with changes to the operating budget. Lamers went over the Municipal Court budget and stated the only change that was from the 2019 budget was the 2% COLA and the 5% increase in insurance estimate. Sayre went over the Planning budget and stated that there was $50,000 in for the completion of the zoning rewrite that had been started in 2019. He also stated there was a new www.ci.verona.wi.us item for $10,000 which is the Verona Avenue Extension Study and explained that this may not be enough to cover the complete cost of the study but it is something that has been in the land use plan to extend Verona Avenue under Highway 151. The discussion took place on if that should be funded in 2020 or held off. The Committee decided to table it for now and have the discussion about it at a different time. Discussion took place with the Committee regarding the 2020 budget. Lamers and Sayre stated the budget as a whole as to what the departments turned in is well over what the levy limit estimates will be. Lamers stated that with the EMS, Library, Administration with the Assessor doing a full assessment and the additional elections, the Council budget with an additional $100,000 for 3 different studies, additional staffing at the Fire Department and Police Department that there is just not enough increase in levy limit to support it. The Committee requested that the departments put together a priority listing of items to help them when it comes to make decisions. Sayre stated he would get that request out to the departments. Discussion and Possible Action regarding Resolutions Approving the Redemption of the 2013 and 2015 State Trust Fund Loan and Utilization of TID 6 Funds: Lamers explained that after discussion with Public Works Director Theran Jacobson that the Well project in TIF 6 will not be completed and final payments until the beginning of 2020. After review of the cash balance in the TIF 6 fund there would be enough funds to pay off the 2 loans in the State Trust Fund. The interest saving would be a little over $40,000 without taking into consideration the interest income that would have been received if kept in investments. Lamers explained to the Committee if there is approval, a letter would be sent out with the intent to pay off the debt on September 15, 2019, due to a 30 day notice of intent to pay the loans off. If approved by the Committee the resolutions would go to the City Council at the next meeting. Motion was made by Kemp, seconded by Cronin to forward resolutions to the City Council to approve the redemption of the 2013 and 2015 State Trust Fund Loan and Utilization of TID 6 Funds. Motion carried 3-0. Discussion and Possible Action regarding the City Investment Report for July 2019: Lamers stated there were no changes worth noting Discussion and Possible Action regarding the Revenue and Expenditure Report for July 2019: Lamers stated there was really nothing at this point to be concerned about. By the end of the year Administration will probably be over because of the things that happened this year with the Assessor and Administrator positions. Lamers also stated that the building inspection revenue will probably be well under the budget due to projects being postponed such as Sugar Creek Commons project. Discussion and Possible Action regarding the payment of bills: Motion was made by Kemp, seconded by Posey to approve the payment of bills totaling $1,476,967.73. Motion carried 3-0. Adjournment: Motion was made by Cronin, seconded by Posey, to adjourn the Finance Committee Meeting at 6:48 p.m. Motion carried 3-0. Respectfully submitted, Brian Lamers CPA Finance Director www.ci.verona.wi.us

Agenda

CITY OF VERONA FINANCE COMMITTEE MONDAY, AUGUST 12, 2019 - 6:00 P.M. VERONA CITY CENTER - Conference Room D110 111 LINCOLN STREET AGENDA 1. Call to order. 2. Roll call 3. Public Comment 4. Discussion and Possible Action re: Recommended Approval of the July 22, 2019 Finance Committee Minutes 5. Discussion and Possible Action re: Updates on the 2020 Budget, Budget Presentation Planning Department, Municipal Court and Fire Department 6. Discussion and Possible Action re: Resolution Approving the Redemption of the 2013 and 2015 State Trust Fund Loan and Utilization of TID 6 Funds 7. Discussion and Possible Action re: City Investment Report-July 2019 8. Discussion and Possible Action re: Revenue and Expenditure Summary Report-July 2019 9. Discussion and Possible Action re: Payment of Bills 10. Adjournment. Chairperson Chad Kemp POSTED: Verona City Hall Verona Public Library Miller's Market City Web Page at www.ci.verona.wi.us 8/9/2019 Notice is hereby given that a quorum of the members of the City Council or other standing committees of the City Council may be present at the meeting of the Finance Committee to gather information about a subject over which they have decision-making responsibility. The City Council and any other standing committees will not take formal action at this meeting IF YOU NEED AN INTERPRETER, MATERIALS IN ALTERNATIVE FORMATS, OR OTHER ACCOMMODATION TO ACCESS THE MEETINGS, PLEASE CONTACT THE CITY CLERK AT 845- 6495 AT LEAST 48 HOURS PRECEDING THE MEETING. EVERY REASONABLE EFFORT WILL BE MADE TO ACCOMMODATE YOUR REQUEST. City of Verona Finance Committee City Hall - 111 Lincoln Street Verona, WI 53593-1520 MINUTES FINANCE COMMITTEE JULY 22, 2019 The meeting was called to order by Chairperson Chad Kemp at 5:45 p.m. in Conference Room DllO Roll Call: Chairperson Chad Kemp, Alder Kate Cronin and Alder Christine Posey were present Also present: Mayor Luke Diaz, Interim City Administrator Adam Sayre, Finance Director Brian Lamers, Public Works Director Theran Jacobson, Parks Director Dave Walker and Jim Ferolie from the Verona Press Public Comment: None Discussion and Possible Action regarding approval of July 8, 2019 Finance Committee minutes: Motion was made by Kemp, seconded by Cronin to approve the July 8, 2019 Finance Committee minutes with no changes noted. Motion carried 3-0. Discussion and Possible Action regarding Updates on the 2020 Budget and Capital Request for Public Works and Parks Departments: Director Dave Walker went over the listing ofcapital projects for the Parks and Recreation budget for 2020 and the 5 year capital budget. A couple of the highlighted areas included $425,000 for development of Kettle Creek Park, $300,000 for development ofNorth Neighborhood Park, $2,220,000 for the public works facility in 2021 and 2022. The 2020 budget requests include a dump truck replacement for $50,000, pickup replacement for $32,000, tree program for $8,000 and other park replacement and improvement items of$99,000 total. Public Works Director Theran Jacobson went over the public works capital plan and the utility capital plans. A couple highlighted items include the annual pavement rehabilitation program for $725,000 in the 2020 budget, $600,000 for pedestrian and bike trail projects and $260,000 for design and other fees for the public works facility. Also in 2020 budget includes $1,500,000 for East Verona Avenue and Legion Street utilities for Sugar Creek Commons. There was discussion regarding the 2022 plan to replace Country View Road from Epic Lane to CTH PD for an estimated $2,000,000. This roadway is in the Town of Verona jurisdiction and is not being maintain and should be rebuilt. This will be an ongoing discussion with the City. In the 5 year plan there is $8,880,000 for construction of the public works facility in the public works budget, water potion of$1,480,000, storm water portion of$740,000 and sewer portion of$1,480,000. The 2020 budget includes $1,100,000 to Verona Area School District for road improvements. Also in the 2020 sewer budget is the eastside interceptor project for $4,700,000. Jacobson went over the road project and equipment for all 4 budget areas. www.ci.verona.wi.us Discussion and Possible Action regarding the City Investment Report for June 2019: Lamers stated there was a decrease in investments due to debt payments and all the expenditures for projects. In July we received out 2019 Bond issue for $2.5 million and we will be receiving over $7 million for the August tax settlement. Discussion and Possible Action regarding the Revenue and Expenditure Report for June 2019: Lamers stated since last month there are no concerns that we haven't already discussed from last month. Discussion and Possible Action regarcling the payment of bills: Motion was made by Kemp, seconded by Posey to approve the payment of bills totaling $1,985,164.89. Motion carried 3-0. Adjournment: Motion was made by Cronin, seconded by Posey, to adjourn the Finance Committee Meeting at 6:54 p.m. Motion carried 3-0. Respectfully submitted, Brian Lamers CPA Finance Director www.ci.verona.wi.us 60i\RD0F' Amortization Schedule COMMISSIONERS for Loan ID: 02016057.01 �):.�PBLIC LANDS Schedule Begin Date: 10/20/2015 .(.� .\ fc.111agi ng Wiscons in 's 11·1 isl , 1.,set.,· ji,r ()Uhl h: educul ion. Customer: CITY OF VERONA Loan Purpose: Finance TID #6 pr�ject County: Dane Amount of Original Disbursement: $ 700,000.00 On: 10/20/2015 Original Term: 10 years Interest Rate: 3.25 % Date Payment Principal Interest Balance 3/15/2017 $71,912.33 $40,000.00 $31,912.33 $660,000.00 3/15/2018 $131,450.00 $110,000.00 $21,450.00 $550,000.00 3/15/2019 $127,875.00 $110,000.00 $17,875.00 $440,000.00 3/15/2020 $124,339.18 $) 10,000.00·, $14,339.18 $330,000.00 / 3/15/2021 $120,725.00 ,�110,000.00 - ,; Jo�·i. $10,725.00 $220,000.00 3/15/2022 $117,150.00 $110,000.00 / $7,150.00 $II 0,000.00 3/15/2023 $113,575.00 $110,000.0� $3,575.00 $0.00 Totals: 807,026.51 700,000.00 107,026.51 * indicates prepayment Schedule#: 0000010471 BOARD OF Amortization Schedule COMMISSIONERS _._oFPUBLIC LANDS for Loan ID: 02014011.01 Schedule Begin Date: 8/19/2013 ,\,fcmaging Wisconsin's fl·ust assetsjbr public education Customer: CITY OF VERONA Loan Purpose: Finance economic development prqject County: Dane Amount of Original Disbursement: $ 600,000.00 On: 8/19/2013 Original Term: 10 years Interest Rate: 2.75 % Date Payment Principal Interest Balance 3/15/2014 $68,650.15 $59,247.41 $9,402.74 $540,752.59 3/15/2015 $68,650.15 $53,779.45 $14,870.70 $486,973.14 3/15/2016 $68,650.15 $55,221.70 $13,428.45 $431,751.44 3/15/2017 $68,650.15 $56,776.99 $11,873.16 $374,974.45 3/15/2018 $68,650.15 $58,338.35 $10,3 I 1.80 $316,636.10 3/15/2019 $68,650.15 $59,942.66 $8,707.49 $256,693.44 3/15/2020 $68,650.15 $61,571.74-, $7,078.41 $195,121.70 3/15/2021 $68,650.15 $63,284.30' I 5V �'l. I/ $5,365.85 $131,837.40 3/15/2022 $68,650.15 $65,024.62 '.) $3,625.53 $66,812.78 ) 3/15/2023 $68,650.13 $66,812.78 $1,837.35 $0.00 Totals: 686,501.48 600,000.00 86,501.48 * indicates prepayment SchedHle #: 0000009634 City of Verona Investments July 31, 2019 BANK/BROKER ACCOUNT NAME DUE DATE RATE BALANCE June 30, 2019 BALANCE July 31, 2019 DANA Inv/Schwab Fed Farm Cr-Agency Security 12/26/2019 1.400% 597,594.00 598,296.00 DANA Inv/Schwab FFCB NTS 6/8/2020 1.520% 546,617.50 545,748.50 DANA Inv/Schwab FHLB 8/22/2019 1.500% 599,490.00 599,598.00 DANA Inv/Schwab FED 8/28/2019 1.550% 599,568.00 599,568.00 DANA Inv/Schwab FHLB-Agency Security 6/26/2020 1.630% 497,095.00 496,335.00 DANA Inv/Schwab FHLB BOND 2/24/2021 1.800% 421,519.25 420,771.25 DANA Inv/Schwab Federal Home Ln 4/30/2021 3.000% 501,220.00 500,975.00 DANA Inv/Schwab FHLB BOND 10/6/2021 1.540% 469,689.50 469,062.50 DANA Inv/Schwab Federal Home Ln 7/26/2019 1.530% 599,766.00 DANA Inv/Schwab Federal Home Ln 4/27/2020 1.750% 496,985.00 496,385.00 DANA Inv/Schwab Federal Home Ln 7/10/2020 1.650% 497,935.00 497,930.00 DANA Inv/Schwab FHLMC MED TERM NTS 7/24/2020 1.850% 571,394.75 570,469.00 DANA Inv/Schwab Federal Home Ln 11/27/2020 1.700% 593,898.00 592,680.00 DANA Inv/Schwab Federal Home Ln 4/27/2021 2.000% 499,000.00 498,560.00 DANA Inv/Schwab FHLMC MED TERM NTS 8/25/2021 1.600% 664,888.50 663,565.50 DANA Inv/Schwab Federal Home Ln 1/20/2021 2.000% 498,360.00 498,050.00 DANA Inv/Schwab FNMA NTS 12/27/2019 1.400% 323,368.50 324,077.00 DANA Inv/Schwab Federal Home Ln 6/29/2021 2.000% 497,930.00 497,065.00 DANA Inv/Schwab FHLMC MED TERM NTS 8/17/2021 1.400% 743,760.00 742,695.00 DANA Inv/Schwab FHLMC MED TERM NTS STEP 9/30/2021 1.500% 746,430.00 745,290.00 DANA Inv/Schwab Federal Home Ln 8/3/2021 2.000% 499,070.00 498,745.00 DANA Inv/Schwab FHLMC 840778-Mortgage 7/1/2042 4.674% 293,108.68 281,337.17 DANA Inv/Schwab FMLMC 840244-Mortgage 5/1/2043 4.563% 156,578.84 141,426.82 DANA Inv/Schwab FMLMC 840594-Mortgage 11/1/2043 4.035% 157,753.99 152,412.91 DANA Inv/Schwab FMLMC 840798-Mortgage 10/1/2044 4.170% 236,118.67 223,978.34 DANA Inv/Schwab FMLMC 849504-Mortgage 10/1/2044 3.273% 409,344.69 320,321.85 DANA Inv/Schwab FHLMC 840551-Mortgage 3/1/2045 4.252% 185,835.83 184,552.86 DANA Inv/Schwab FHLMC 840752-Mortgage 12/1/2045 4.426% 231,842.64 209,150.59 DANA Inv/Schwab FHLMC 840912-Mortgage 3/1/2046 2.994% 452,178.25 410,133.30 DANA Inv/Schwab FHLMC 840931-Mortgage 11/1/2046 2.564% 905,263.57 887,763.27 DANA Inv/Schwab FHLMC 840978-Mortgage 5/1/1948 2.469% 1,001,147.38 DANA Inv/Schwab FNMA PL BM1554-Mortgage 6/1/2042 4.721% 178,890.63 170,462.27 DANA Inv/Schwab FNMA PL BM01087-Mortgage 12/1/2043 4.461% 143,698.74 131,536.29 DANA Inv/Schwab FHLMC BM4041-Mortgage 5/1/2044 4.400% 275,675.43 257,559.73 DANA Inv/Schwab FNMA PL BM1433-Mortgage 7/1/2044 4.448% 163,322.66 158,889.89 DANA Inv/Schwab FNMA PL BM1433-Mortgage 4/1/2047 2.234% 684,553.14 676,898.18 DANA Inv/Schwab FHLMC 840910-Mortgage 7/1/2043 4.617% 578,835.69 556,795.55 DANA Inv/Schwab Small Business Loan 2/25/2025 5.329% 426,685.15 418,848.31 DANA Inv/Schwab Small Business Loan 1/25/2028 3,900% 358,872.12 316,847.10 DANA Inv/Schwab Small Business Loan 11/25/2042 4.000% 426,972.89 416,228.74 DANA Inv/Schwab Small Business Loan 1/25/2043 3.500% 523,989.70 522,706.50 DANA Inv/Schwab National Australia BK/NY 1/20/2023 3.000% 407,212.00 408,340.00 DANA Inv/Schwab Berkshire Hathaway 1/20/2023 2.750% 387,531.60 386,954.00 DANA Inv/Schwab Westpac Banking Corp 1/20/2023 3.650% 338,864.50 340,151.50 DANA Inv/Schwab US Bank 1/20/2023 3.400% 260,695.00 260,030.00 DANA Inv/Schwab Alphabet Inc 2/25/2024 3.375% 385,768.50 384,655.25 DANA Inv/Schwab Apple Inc 5/11/2024 2.850% 411,320.00 410,072.00 DANA Inv/Schwab Money Market NA 1.110% 130,988.54 222,614.78 LGIP 01 GENERAL NA 2.420% 6,745,248.47 7,155,852.98 LGIP 02 Cemetary Fund NA 2.420% 286,904.93 287,485.98 State Bank of Cross Plains MMI INVESTMENT ACCOUNT NA 2.630% 4,821,570.94 3,844,772.17 Capitol Bank PUBLIC FUNDS ACCOUNT NA 2.470% 2,655,152.05 2,661,009.39 Total Investments I $ 3s,oas,3ss.a4 I $ 34,sss,aoo.as 1 • These investments are Mortgages, they will go down each month as Principal is paid and will be reinvested again. 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 1/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 100 - GENERAL 00000 9,322,772.00 3,268,783.63 599,884.85 6,053,988.37 35.06 -- TOTAL REVENUES 9,322,772.00 3,268,783.63 599,884.85 6,053,988.37 35.06 00000 1,205,000.00 1,101,395.60 90.00 103,604.40 91.40 51100 - COUNCIL 144,424.00 78,879.07 7,249.20 65,544.93 54. 62 51200 - MUNICIPAL COURT 106,227.00 58,777.67 3,065.43 47,449.33 55.33 51400 - ADMINISTRATION 958,279.00 508,088.95 15,355.14 450,190.05 53.02 51600 - BUILDINGS AND GROUNDS 98,220.00 41,453.22 6,870.00 56,766.78 42.20 52101 - POLICE ADMINISTRATION 867,139.00 396,652.07 27,749.63 470,486.93 45.74 52102 - POLICE FIELD OPERATIONS 1,862,903.00 830,842.79 32,229.67 1,032,060.21 44.60 52103 - POLICE CRIMINAL INVESTIGATION 413,080.00 200,974.82 13,909.96 212,105.18 48.65 52104 - POLICE BUSINESS OFFICE 232,615.00 136,172.32 9,765.80 96,442.68 58.54 52105 - POLICE SUPPORT SERVICES 379,182.00 221,315.71 18,520.21 157,866.29 58.37 52400 - BUILDING INSPECTOR 276,138.00 139,981.82 12,224.28 136,156.18 50.69 52900 - EMERGENCY PREPAREDNESS 10,700.00 16,320.63 427.68 (5,620.63) 152.53 53100 - PUBLIC WORKS 1,553,191.00 942,976.61 63,929.61 610,214.39 60.71 53300 0.00 0.00 0.00 0.00 0.00 55200 - PARKS 658,145.00 328,051.17 36,900.61 330,093.83 49.84 55300 - RECREATION 309,680.00 161,129.03 32,919.54 148,550.97 52.03 56400 0.00 0.00 0.00 0.00 0.00 56900 - PLANNING 247,849.00 95,210.41 (1,962.19) 152,638.59 38.41 TOTAL EXPENDITURES 9,322,772.00 5,258,221.89 279,244.57 4,064,550.11 56.40 Fund 100 - GENERAL: TOTAL REVENUES 9,322,772.00 3,268,783.63 599,884.85 6,053,988.37 35.06 TOTAL EXPENDITURES 9,322,772.00 5,258,221.89 279,244.57 4,064,550.11 56.40 NET OF REVENUES & EXPENDITURES 0.00 (1,989,438.26) 320,640.28 1,989,438.26 100.00 Fund 200 - LIBRARY 00000 2,244,612.00 2,225,633.80 l,792.23 18,978.20 99.15 TOTAL REVENUES 2,244,612.00 2,225,633.80 1,792.23 18,978.20 99.15 00000 2,255,952.00 1,484,493.05 107,076.46 771,458.95 65.80 TOTAL EXPENDITURES 2,255,952.00 1,484,493.05 107,076.46 771,458.95 65.80 Fund 200 - LIBRARY: TOTAL REVENUES 2,244,612.00 2,225,633.80 1,792.23 18,978.20 99.15 TOTAL EXPENDITURES 2,255,952.00 1,484,493.05 107,076.46 771,458.95 65.80 NET OF REVENUES & EXPENDITURES (11,340.00) 741,140.75 (105,284.23) (752,480.75) 6,535.63 Fund 201 - SENIOR CENTER 00000 535,207.00 524,161.96 2,294.50 11,045.04 97.94 TOTAL REVENUES 535,207.00 524,161.96 2,294.50 11,045.04 97.94 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 2/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 201 - SENIOR CENTER 00000 535,207.00 231,736.45 12,031.74 303,470.55 43.30 TOTAL EXPENDITURES 535,207.00 231,736.45 12,031.74 303,470.55 43.30 Fund 201 - SENIOR CENTER: TOTAL REVENUES 535,207.00 524,161.96 2,294.50 11,045.04 97.94 TOTAL EXPENDITURES 535,207.00 231,736.45 12,031.74 303,470.55 43.30 NET OF REVENUES & EXPENDITURES 0.00 292,425.51 (9,737.24) (292,425.51) 100.00 Fund 202 - FIRE DEPARTMENT 00000 1,690,736.00 1,681,986.54 244,262.04 8,749.46 99.48 TOTAL REVENUES 1,690,736.00 1,681,986.54 244,262.04 8,749.46 99.48 00000 1,690,736.00 750,410.93 60,465.51 940,325.07 44.38 TOTAL EXPENDITURES 1,690,736.00 750,410.93 60,465.51 940,325.07 44.38 Fund 202 - FIRE DEPARTMENT: TOTAL REVENUES 1,690,736.00 1,681,986.54 244,262.04 8,749.46 99.48 TOTAL EXPENDITURES 1,690,736.00 750,410.93 60,465.51 940,325.07 44.38 NET OF REVENUES & EXPENDITURES 0.00 931,575.61 183,796.53 (931,575.61) 100.00 Fund 203 - REFUSE AND RECYCLING 00000 721,748.00 704,604.50 880.00 17,143.50 97.62 TOTAL REVENUES 721,748.00 704,604.50 880.00 17,143.50 97.62 00000 729,649.00 341,872.54 51,265.54 387,776.46 46.85 TOTAL EXPENDITURES 729,649.00 341,872.54 51,265.54 387,776.46 46.85 Fund 203 - REFUSE AND RECYCLING: TOTAL REVENUES 721,748.00 704,604.50 880.00 17,143.50 97.62 TOTAL EXPENDITURES 729,649.00 341,872.54 51,265.54 387,776.46 46.85 NET OF REVENUES & EXPENDITURES (7,901.00) 362,731.96 (50,385.54) (370,632.96) 4,590.96 Fund 204 - CABLE FRANCHISE 00000 140,000.00 53,818.40 16,649.96 86,181.60 38.44 TOTAL REVENUES 140,000.00 53,818.40 16,649.96 86,181.60 38.44 00000 94,775.00 48,657.45 7,024.71 46,117.55 51.34 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 3/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 204 - CABLE FRANCHISE TOTAL EXPENDITURES 94,775.00 48,657.45 7,024.71 46,117.55 51.34 Fund 204 - CABLE FRANCHISE: TOTAL REVENUES 140,000.00 53,818.40 16,649.96 86,181.60 38.44 TOTAL EXPENDITURES 94,775.00 48,657.45 7,024.71 46,ll7.55 51.34 NET OF REVENUES & EXPENDITURES 45,225.00 5,160.95 9,625.25 40,064.05 11.41 Fund 205 - FORESTRY 00000 29,000.00 24,725.00 975.00 4,275.00 85.26 TOTAL REVENUES 29,000.00 24,725.00 975.00 4,275.00 85.26 00000 34,000.00 27,991.23 3,6ll.82 6,008.77 82.33 TOTAL EXPENDITURES 34,000.00 27,991.23 3,611.82 6,008.77 82.33 Fund 205 - FORESTRY: TOTAL REVENUES 29,000.00 24,725.00 975.00 4,275.00 85.26 TOTAL EXPENDITURES 34,000.00 27,991.23 3,611.82 6,008.77 82.33 NET OF REVENUES & EXPENDITURES (5,000.00) (3,266.23) (2,636.82) (1,733.77) 65.32 Fund 206 - CEMETERY 00000 19,160.00 18,298.27 6,496.05 861.73 95.50 TOTAL REVENUES 19,160.00 18,298.27 6,496.05 861.73 95.50 00000 13,200.00 6,177.61 2,127.64 7,022.39 46.80 TOTAL EXPENDITURES 13,200.00 6,177.61 2,127.64 7,022.39 46.80 Fund 206 - CEMETERY: TOTAL REVENUES 19,160.00 18,298.27 6,496.05 861.73 95.50 TOTAL EXPENDITURES 13,200.00 6,177.61 2,127.64 7,022.39 46.80 NET OF REVENUES & EXPENDITURES 5,960.00 12,120.66 4,368.41 (6,160.66) 203.37 Fund 207 - SPECIAL ACCOUNTS 00000 638,279.00 1,020,932.44 321,337.14 (382,653.44) 159.95 TOTAL REVENUES 638,279.00 1,020,932.44 321,337.14 (382,653.44) 159.95 00000 o.oo 313,061.69 lll,032.00 (313,061.69) 100.00 5ll00 - COUNCIL 0.00 0.00 0.00 0.00 0.00 52101 - POLICE ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 52102 - POLICE FIELD OPERATIONS 0.00 809.19 505.00 (809.19) 100.00 52103 - POLICE CRIMINAL INVESTIGATION 0.00 7,051.07 6,366.57 (7,051.07) 100.00 52105 - POLICE SUPPORT SERVICES 0.00 31.62 0.00 (31.62) 100.00 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 4/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 207 - SPECIAL ACCOUNTS 52200 - FIRE DEPARTMENT 121,001.00 25,840.80 25,720.00 95,160.20 21.36 52300 - AMBULANCE 517,278.00 469,820.92 234,910.46 47,457.08 90.83 54600 - SENIOR CENTER 0.00 0.00 0.00 0.00 0.00 55110 - LIBRARY 0.00 1,492.30 91.97 (1,492.30) 100.00 TOTAL EXPENDITURES 638,279.00 818,107.59 378,626.00 (179,828.59) 128.17 Fund 207 - SPECIAL ACCOUNTS: TOTAL REVENUES 638,279.00 1,020,932.44 321,337.14 (382,653.44) 159.95 TOTAL EXPENDITURES 638,279.00 818,107.59 378,626.00 (179,828.59) 128.17 NET OF REVENUES & EXPENDITURES 0.00 202,824.85 (57,288.86) (202,824.85) 100.00 Fund 208 - ECONOMIC DEVELOPMENT 00000 3,225.00 1,552.26 389.79 1,672.74 48.13 TOTAL REVENUES 3,225.00 1,552.26 389.79 1,672.74 48.13 00000 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 Fund 208 - ECONOMIC DEVELOPMENT: TOTAL REVENUES 3,225.00 1,552.26 389.79 1,672.74 48.13 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 3,225.00 1,552.26 389.79 1,672.74 48.13 Fund 209 - IMPACT FEES 00000 0.00 884,469.68 9,144.00 (884,469.68) 100.00 TOTAL REVENUES 0.00 884,469.68 9,144.00 (884,469.68) 100.00 00000 0.00 410,000.00 0.00 (410,000.00) 100.00 TOTAL EXPENDITURES 0.00 410,000.00 0.00 (410,000.00) 100.00 Fund 209 - IMPACT FEES: TOTAL REVENUES o.oo 884,469.68 9,144.00 (884,469.68) 100.00 TOTAL EXPENDITURES -- 0.00 410,000.00 0.00 (410,000.00) 100.00 NET OF REVENUES & EXPENDITURES 0.00 474,469.68 9,144.00 (474,469.68) 100.00 Fund 300 - DEBT SERVICE 00000 4,952,831.00 4,503,508.87 122,542.80 449,322.13 90.93 TOTAL REVENUES 4,952,831.00 4,503,508.87 122,542.80 449,322.13 90.93 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 5/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 300 - DEBT SERVICE 00000 5,114,077.00 4,676,867.25 251,726.56 437,209.75 91.45 TOTAL EXPENDITURES 5,114,077.00 4,676,867.25 251,726.56 437,209.75 91.45 Fund 300 - DEBT SERVICE: TOTAL REVENUES 4,952,831.00 4,503,508.87 122,542.80 449,322.13 90.93 TOTAL EXPENDITURES 5,114,077.00 4,676,867.25 251,726.56 437,209.75 91.45 NET OF REVENUES & EXPENDITURES (161,246.00) (173,358.38) (129,183.76) 12,112.38 107.51 Fund 400 - CAPITAL IMPROVEMENT 00000 5,042,170.00 3,768,569.08 2,489,638.26 1,273,600.92 74.74 TOTAL REVENUES 5,042,170.00 3,768,569.08 2,489,638.26 1,273,600.92 74.74 00000 32,205.00 91,302.34 45,900.00 (59,097.34) 283.50 51400 - ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 51600 - BUILDINGS AND GROUNDS 0.00 0.00 0.00 0.00 0.00 52101 - POLICE ADMINISTRATION 75,450.00 0.00 0.00 75,450.00 0.00 52200 - FIRE DEPARTMENT 1,471,485.00 6,647.00 0.00 1,464,838.00 0.45 52300 - AMBULANCE 147,030.00 147,426.71 0.00 (396.71) 100.27 53100 - PUBLIC WORKS 2,895,000.00 5,076,889.71 1,248,136.92 (2,181,889.71) 175.37 54600 - SENIOR CENTER 62,000.00 0.00 0.00 62,000.00 0.00 55110 - LIBRARY 0.00 0.00 0.00 0.00 0.00 55111 - LIBRARY (OLD) 0.00 11,043.98 1,079.09 (11,043.98) 100.00 55200 - PARKS 390,000.00 1,265,738.72 288,888.10 (875,738.72) 324.55 56900 - PLANNING 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 5,073,170.00 6,599,048.46 1,584,004.11 (1,525,878.46) 130.08 Fund 400 - CAPITAL IMPROVEMENT: TOTAL REVENUES 5,042,170.00 3,768,569.08 2,489,638.26 1,273,600.92 74.74 TOTAL EXPENDITURES 5,073,170.00 6,599,048.46 1,584,004.11 (1,525,878.46) 130.08 NET OF REVENUES & EXPENDITURES (31,000.00) (2,830,479.38) 905,634.15 2,799,479.38 9,130.58 Fund 401 - CAPITAL REVOLVING FUNDS 00000 510,000.00 592,150.28 37,005.17 (82,150.28) 116.11 TOTAL REVENUES 510,000.00 592,150.28 37,005.17 (82,150.28) 116.11 51400 - ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 52101 - POLICE ADMINISTRATION 103,118.00 103,861.43 0.00 (743.43) 100.72 52200 - FIRE DEPARTMENT 0.00 0.00 0.00 0.00 0.00 52300 - AMBULANCE 0.00 0.00 0.00 0.00 0.00 53100 - PUBLIC WORKS 157,750.00 1,474.00 0.00 156,276.00 0.93 55200 - PARKS 55,000.00 48,735.00 0.00 6,265.00 88.61 TOTAL EXPENDITURES 315,868.00 154,070.43 0.00 161,797.57 48.78 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 6/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 401 - CAPITAL REVOLVING FUNDS Fund 401 - CAPITAL REVOLVING FUNDS: TOTAL REVENUES 510,000.00 592,150.28 37,005.17 (82,150.28) 116.11 TOTAL EXPENDITURES 315,868.00 154,070.43 0.00 161,797.57 48.78 NET OF REVENUES & EXPENDITURES 194,132.00 438,079.85 37,005.17 (243,947.85) 225.66 Fund 404 - TIF 4 00000 697,685.00 700,968.56 2,627.22 (3,283.56) 100.47 TOTAL REVENUES 697,685.00 700,968.56 2,627.22 (3,283.56) 100.47 00000 636,425.00 482,743.71 9,507.21 153,681.29 75.85 TOTAL EXPENDITURES 636,425.00 482,743.71 9,507.21 153,681.29 75.85 Fund 404 - TIF 4: TOTAL REVENUES 697,685.00 700,968.56 2,627.22 (3,283.56) 100.47 TOTAL EXPENDITURES 636,425.00 482,743.71 9,507.21 153,681.29 75.85 NET OF REVENUES & EXPENDITURES 61,260.00 218,224.85 (6,879.99) (156,964.85) 356.23 Fund 406 - TIF 6 00000 2,087,105.00 653,630.43 7,798.13 1,433,474.57 31.32 TOTAL REVENUES 2,087,105.00 653,630.43 7,798.13 1,433,474.57 31.32 00000 3,925,605.00 1,530,927.47 276,328.47 2,394,677.53 39.00 TOTAL EXPENDITURES 3,925,605.00 1,530,927.47 276,328.47 2,394,677.53 39.00 Fund 406 - TIF 6: TOTAL REVENUES 2,087,105.00 653,630.43 7,798.13 1,433,474.57 31.32 TOTAL EXPENDITURES 3,925,605.00 1,530,927.47 276,328.47 2,394,677.53 39.00 NET OF REVENUES & EXPENDITURES (1,838,500.00) (877,297.04) (268,530.34) (961,202.96) 47.72 Fund 408 - TIF 8 00000 1,082,544.00 1,082,544.05 0.00 (0.05) 100.00 TOTAL REVENUES 1,082,544.00 1,082,544.05 0.00 (0.05) 100.00 00000 1,000.00 1,131.39 981.39 (131.39) 113.14 TOTAL EXPENDITURES 1,000.00 1,131.39 981.39 (131.39) 113.14 Fund 408 - TIF 8: TOTAL REVENUES 1,082,544.00 1,082,544.05 0.00 (0.05) 100.00 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 7/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 408 - TIF 8 TOTAL EXPENDITURES 1,000.00 1,131.39 981.39 (131.39) 113.14 NET OF REVENUES & EXPENDITURES 1,081,544.00 1,081,412.66 (981.39) 131.34 99.99 Fund 409 - TIF 9 00000 3,939.00 3,939.45 0.00 (0.45) 100.01 -- TOTAL REVENUES 3,939.00 3,939.45 0.00 (0.45) 100.01 00000 1,458,810.00 9,181.39 9,031.39 1,449,628.61 0.63 TOTAL EXPENDITURES 1,458,810.00 9,181.39 9,031.39 1,449,628.61 0.63 Fund 409 - TIF 9: TOTAL REVENUES 3,939.00 3,939.45 0.00 (0.45) 100.01 TOTAL EXPENDITURES 1,458,810.00 9,181.39 9,031.39 1,449,628.61 0.63 NET OF REVENUES & EXPENDITURES (1,454,871.00) (5,241.94) (9,031.39) (1,449,629.06) 0.36 Fund 450 - LT ACCOUNT GROUP 00000 0.00 0.00 0.00 0.00 0.00 -- TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 Fund 450 - LT ACCOUNT GROUP: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 -- NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 Fund 500 - INSURANCE FUND 00000 0.00 257,985.00 0.00 (257,985.00) 100.00 --- TOTAL REVENUES 0.00 257,985.00 0.00 (257,985.00) 100.00 00000 0.00 237,405.00 0.00 (237,405.00) 100.00 --- TOTAL EXPENDITURES 0.00 237,405.00 0.00 (237,405.00) 100.00 Fund 500 - INSURANCE FUND: TOTAL REVENUES 0.00 257,985.00 0.00 (257,985.00) 100.00 TOTAL EXPENDITURES -- 0.00 237,405.00 0.00 (237,405.00) 100.00 NET OF REVENUES & EXPENDITURES 0.00 20,580.00 0.00 (20,580.00) 100.00 Fund 600 - WATER UTILITY 00000 2,229,100.00 1,238,740.78 15,215.50 990,359.22 55.57 TOTAL REVENUES 2,229,100.00 1,238,740.78 15,215.50 990,359.22 55.57 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 8/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 600 - WATER UTILITY 00000 1,219,409.00 805,165.60 162.04 414,243.40 66.03 57400 - WATER OTHER OPERTING 0.00 3,828.57 0.00 (3,828.57) 100.00 57620 - PUMPING 232,121.00 77,012.56 11,394.23 155,108.44 33.18 57640 - WATER TREATMENT 110,725.00 26,847.91 3,917.22 83,877.09 24.25 57660 - T & D-SUPERVISION & ENG 0.00 27,578.98 4,172.56 (27,578.98) 100.00 57662 - T & D-LINES EXPENSE 0.00 2,632.14 0.00 (2,632.14) 100.00 57672 - T & D-MAINT OF RESERVOIRS & STANDPIPES 106,500.00 113,323.84 102,868.11 (6,823.84) 106.41 57673 - T & D-MAINT OF MAINS 75,000.00 38,902.97 3,182.80 36,097.03 51.87 57675 - T & D-MAINT OF SERVICES 17,500.00 27,498.96 1,551.78 (9,998.96) 157.14 57676 T & D-MAINT OF METERS 29,000.00 49,721.29 6,871.32 (20,721.29) 171.45 57677 - T & D-MAINT OF HYDRANTS 6,000.00 2,118.13 790.76 3,881.87 35.30 57901 - CUSTOMER ACCTS EXP-METER READING 25,126.00 7,370.73 545.34 17,755.27 29.34 57903 - CUSTOMER ACCTS EXP-RECORDS & COLLECTIONS 19,216.00 16,215.65 1,199.39 3,000.35 84.39 57920 - ADMINISTRATION/GENERAL EXP 1,315,666.00 123,164.65 9,064.94 1,192,501.35 9.36 TOTAL EXPENDITURES 3,156,263.00 1,321,381.98 145,720.49 1,834,881.02 41.87 Fund 600 - WATER UTILITY: TOTAL REVENUES 2,229,100.00 1,238,740.78 15,215.50 990,359.22 55.57 TOTAL EXPENDITURES 3,156,263.00 1,321,381.98 145,720.49 1,834,881.02 41.87 NET OF REVENUES & EXPENDITURES (927,163.00) (82,641.20) (130,504.99) (844,521.80) 8.91 Fund 601 - SEWER UTILITY 00000 2,421,000.00 1,168,025.42 1,663.32 1,252,974.58 48.25 TOTAL REVENUES 2,421,000.00 1,168,025.42 1,663.32 1,252,974.58 48.25 00000 2,717,916.00 1,505,107.71 933,270.99 1,212,808.29 55.38 TOTAL EXPENDITURES 2,717,916.00 1,505,107.71 933,270.99 1,212,808.29 55.38 Fund 601 - SEWER UTILITY: TOTAL REVENUES 2,421,000.00 1,168,025.42 1,663.32 1,252,974.58 48.25 TOTAL EXPENDITURES 2,717,916.00 1,505,107.71 933,270.99 1,212,808.29 55.38 NET OF REVENUES & EXPENDITURES (296,916.00) (337,082.29) (931,607.67) 40,166.29 113.53 Fund 602 - STORM WATER 00000 901,300.00 365,135.79 2,436.71 536,164.21 40.51 TOTAL REVENUES 901,300.00 365,135.79 2,436.71 536,164.21 40.51 00000 1,078,543.00 274,924.33 84,008.82 803,618.67 25.49 TOTAL EXPENDITURES 1,078,543.00 274,924.33 84,008.82 803,618.67 25.49 Fund 602 - STORM WATER: 08/08/2019 12:00 PM REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA Page: 9/9 User: brian.lamers DB: Verona PERIOD ENDING 07/31/2019 YTD BALANCE ACTIVITY FOR AVAILABLE 2019 07/31/2019 MONTH 07/31/2019 BALANCE % BDGT GL NUMBER DESCRIPTION AMENDED BUDGET NORMAL (ABNORMAL) INCREASE (DECREASE) NORMAL (ABNORMAL) USED Fund 602 - STORM WATER TOTAL REVENUES 901,300.00 365,135.79 2,436.71 536,164.21 40.51 TOTAL EXPENDITURES 1,078,543.00 274,924.33 84,008.82 803,618.67 25.49 NET OF REVENUES & EXPENDITURES (177,243.00) 90,211.46 (81,572.11) (267,454.46) 50.90 TOTAL REVENUES - ALL FUNDS 35,272,413.00 24,744,164.19 3,883,032.67 10,528,248.81 70.15 TOTAL EXPENDITURES - ALL FUNDS 38,792,247.00 26,170,457.86 4,196,053.42 12,621,789.14 67.46 NET OF REVENUES & EXPENDITURES (3,519,834.00) (1,426,293.67) (313,020.75) (2,093,540.33) 40.52

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