Committee of the Whole

AGENDA CITY OF WAUPUN COMMITTEE OF THE WHOLE MEETING Waupun City Hall – 201 E. Main Street, Waupun WI Tuesday, April 29, 2025 at 5:30 PM VIRTUAL AND TELECONFERENCE ACCESS AVAILABLE Join Virtually: https://us02web.zoom.us/j/81751337789?pwd=R2V6MDhuMUthSGNsd1QvYjRybWJ1QT09 Join Teleconference: 1 312 626 6799 Meeting ID: 817 5133 7789 Passcode: 746846 CALL TO ORDER ROLL CALL PRESENTATIONS 1. Waupun Area School District Community Engagement and Leadership Project 2. Andreas Jansen, CPA, CFE Baker Tilly US, LLP - 2024 City of Waupun Audit Report ORDINANCES-RESOLUTIONS 3. Schlieve: Resolution for Dissolving Tax Increment District 6 4. Langenfeld: Resolution to amend 2025 Budget for Fire Department Expenses and to Reduce Overall Expenses in the General Fund CONSIDERATIONS FOR FUTURE MEETING OF THE COUNCIL 5. Hull: License & Permit Applications; Expenses 6. Hull: Establish Day of the Month for Annual City-Wide Rummage Sale Event 7. Hull: Establish City of Waupun Halloween Trick- or-Treat Date and Hours MAYORAL CORRESPONDENCE 8. Fond Du Lac County ATV/UTV Comprehensive Plan 9. National Fallen Firefighters Memorial Weekend - May 3-4 10. Drinking Water Week- May 4-10 11. International Firefighters Day- May 4 12. Municipal Clerk's Week- May 4-10 13. National Police Week- May 11-17 14. Economic Development Week- May 11-17 CLOSE THE COMMITTEE OF THE WHOLE MEETING Brief recess to reconvene to a Special Council Meeting CALL THE SPECIAL COMMON COUNCIL MEETING TO ORDER CONSIDERATION - ACTION 15. Authorize Waupun Area School District Community Engagement and Leadership Project 16. Accept the 2024 City of Waupun Audit Report 17. Adopt Resolution for Dissolving Tax Increment District 6 18. Adopt Resolution Authorizing 2025 Budget Amendments in a Series of Accounts 19. Approve License & Permit Applications; Expenses 20. Designate Day of the Month for Annual City -Wide Rummage Sale Event 21. Designate City of Waupun Halloween Trick-or-Treat Date and Hours CLOSED SESSION The Waupun Common Council will adjourn in closed session under Section 19.85 (1) of the WI Statutes for: (e) Deliberating or negotiating the purchasing of public properties, the investing of public funds, or conducting other specified public business, whenever competitive or bargaining reasons require a closed session. 22. Negotiation on Consolidation of Fire Service with Towns of Waupun, Chester and Trenton OPEN SESSION - Reconvene to open session under Section 19.85(2) of the WI Statutes. ACTION FROM CLOSED SESSION ADJOURNMENT Upon reasonable notice, efforts will be made to accommodate disabled individuals through appropriate aids and services. For additional information, contact the City Clerk at 920-324-7915. 0123452679  !"#  01234 5 6789 77 !"#$%$%&& %& &%&'&( 5 )*+*,*-99+.* +,9+/7*,071/2 #3&#&#'##%(& #&'#( #&''4 5 67*+879 7 9*8:/7;#'&##4<&53! #$=#4>#&?'@%(?''&(##A&!  ( &%B5C@=A4 01234567328019641 1732  !"# $%&'#&$"$&()&#&*+! ,##&$$ *"-./0$1#&-$$*)&!*/*-$!+2$-&*'3 45565789:;6<&-- !"# $%&*+&*.&-1 $&/&-',##&$$ )-#!%#&-.&-1=.&$''#$$'.&-1"0 !-/*-', 0''&$1-> !"(?2$&.<!%'3 6@9A95BCD8'$&+-'#&$$*-$'-(!)!, '##&$$!$1*.&-1'-E-!0$.!%*!" / +"$&+-'3 01234 56789   38457 6676 78!".$! )!9")))'):&/"%)!,-  5 8!" &+!$/:!+'- #$%#&'%"!  ;<.'/)!  ()#&)!''&*!$+, -  <='%"!&' .), !&-&/$,)! )))  0102!'''%"! 012345689   6454  !"#$%&'(')*+)(,'--',+.)./,-+0,(1+--2 /$--3/$)**23,&-'((4  56789:1+--#$%&'(;,%'-+0,(+)&'(%#-'&<),-+0,('% )**4 &-'((1+--')*-,+)+,+'-+)(,'--',+.)=2$,')3/$,$%%#-'&<),.% %#'+%(1+--)*,.2*.)23,&+,34  City of Waupun 2024 Financial highlights Presented April 29, 2025 Client service team Andrea Jansen, CPA, CFE Ryan Shavlik, CPA Jimmy Klein Principal Senior Associate Associate T +1 (608) 240 2338 T +1 (608) 316 1335 T +1 (608) 240 2421 andrea.jansen@bakertilly.com ryan.shavlik@bakertilly.com jimmy.klein@bakertilly.com © 2024 Baker Tilly US, LLP  City of Waupun General fund results 2023 2024 General fund - fund balance by category $8,401,242 Total $8,886,477 $3,586,559 Unassigned $2,765,779 $1,817,375 Assigned $1,428,172 $- Committed $- $- Restricted $- $2,997,308 Nonspendable $4,692,526 Summarized income statement Actual Final budget Variance Revenues and other financing sources $ 7,284,855 $ 6,709,366 $ 575,489 Expenditures and other financing uses 6,799,620 7,277,739 478,119 Net change in fund balance $ 485,235 $ (568,373) $ 1,053,608 Fund balance category definitions Nonspendable - amounts cannot be spent either because they are not in spendable form or because legal or contractual requirements require them to be maintained in tact. Restricted - amounts that can be spent only for the specific purposes stipulated by an external source. Committed - amounts constrained for specific purposes that are internally imposed through formal action of the governing body. Assigned - spendable amounts that are intended to be used for specific purposes that are not Unassigned - residual amounts that have not been classified within other categories above. © 2024 Baker Tilly US, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 1  City of Waupun General fund - fund balance trends Fund balance policy: Maintain unassigned general fund balance of 30-40% of annual general fund revenues. General Fund Actual Policy minimum Policy maximum Reference - Median Unassigned general fund - fund balance as a percentage of revenues 55% 50% 49.4% 48.0% 47.9% 45% 42.4% 40% 38.2% 37.6% 38.0% 35.5% 35% 33.3% 30% 25% 2020 2021 2022 2023 2024 Other reference values GFOA recommends a minimum of no less than 2 months (16.7%) of general fund revenues. Median reference value generated from 2020 - 2023 Baker Tilly municipal client data for population ranges from 10,000 to 17,500. © 2024 Baker Tilly US, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 2  City of Waupun General obligation debt Debt management policy: General obligation debt outstanding at any time does not exceed 75% of the city's legal debt margin capacity (5% of the city's total equalized value). Total G.O. debt outstanding G.O. debt limit Limit per City Policy General obligation debt capacity 32% $45,000,000 40% $39,381,750 $40,000,000 40% $34,152,530 $35,000,000 46% $30,400,080 49% $29,536,313 $30,000,000 $25,555,620 $27,269,200 $25,614,398 $25,000,000 $22,800,060 $20,451,900 $20,000,000 $19,166,715 $15,000,000 $13,672,111 $10,000,000 $12,509,528 $12,510,000 $12,140,000 $12,685,598 $5,000,000 $- 2020 2021 2022 2023 2024 Actual percentage of state statutory debt limit included in red font within the chart above. Total debt outstanding by type at 12/31/2024 General obligation Revenue debt Total Utility - 29,884,400 29,884,400 Tax Incremental District 7,350,598 - 7,350,598 Total $ 7,350,598 $ 29,884,400 $ 37,234,998 Comparative metrics available online through the Wisconsin Policy Forum. https://wispolicyforum.org/research/municipal-datatool-examining-and-comparing-wisconsin-cities-and- villages/ Select "Debt" -- options for custom comparisons or comparisons by county © 2024 Baker Tilly US, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 3  City of Waupun Governmental funds - debt service City of Waupun Reference - Median Debt service to non-capital expenditures 30.00% 25.9% 25.00% 21.2% 21.3% 20.00% 17.3% 17.3% 17.3% 15.5% 15.00% 12.8% 13.2% 10.00% 5.00% 0.00% 2020 2021 2022 2023 2024 Current and prior year data 2024 2023 Principal $ 1,386,513 $ 1,260,000 Interest 433,430 505,708 Total $ 1,819,943 $ 1,765,708 Non-capital expenditures $ 11,740,631 $ 10,226,964 Other reference values Median reference value generated from 2020 - 20223 Baker Tilly municipal client data for population ranges from 10,000 to 17,500. © 2024 Baker Tilly US, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 4  City of Waupun Other long-term (liabilities) / assets The significant estimates below come from actuarial valuations. The valuations are based on data, methods, and assumptions detailed in the notes to the financial statements. City Utility Total Wisconsin retirement system (pension) Net pension liability $ (344,060) $ (127,743) $ (471,803) Deferred outflows of resources 3,116,395 1,108,892 4,225,287 Deferred inflows of resources (1,850,058) (672,726) (2,522,784) Pension-related items (net) $ 922,277 $ 308,423 $ 1,230,700 2023 pension-related items (net) $ 802,945 $ 287,620 $ 1,090,565 See footnote 4. Employees' retirement system for details of the plan. Accounting for pensions is required by GASB Statement No. 68. Other post-employment benefits (includes health & life insurance benefit plans) OPEB liability $ (967,727) $ (825,499) $ (1,793,226) Deferred outflows of resources 288,351 281,296 569,647 Deferred inflows of resources (309,884) (240,881) (550,765) OPEB-related items (net) $ (989,260) $ (785,084) $ (1,774,344) 2023 OPEB-related items (net) $ (938,771) $ (827,029) $ (1,765,800) See footnote 4. Other postemployment benefits for details of the health and life insurance plans. Accounting for OPEBs is required by GASB Statement No. 75. © 2024 Baker Tilly US, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 5  Tax Incremental District (TID) Termination Resolution City of WAUPUN TID 6 Resolution (town, village, city) (municipality) (number) (number) WHEREAS, the City of WAUPUN created TID 6 on 08 21 , 2012 , and adopted (month) (day) (year) a project plan in the same year, and WHEREAS, all TID 6 projects were completed in the prescribed allowed time; and: ✔ :+(5($6VXႈFLHQWLQFUHPHQWZDVFROOHFWHGDVRIWKH 2025 tax roll, payable 2026 , to cover TID 6 (year) (year) project costs. :+(5($6LQVXႈFLHQWLQFUHPHQWZDVFROOHFWHGWRFRYHUSURMHFWFRVWV THEREFORE BE IT RESOLVED, that the City of WAUPUN terminates TID 6 ; and BE IT FURTHER RESOLVED, that the City Clerk shall notify the Wisconsin Department of Revenue (DOR), ZLWKLQVL[W\  GD\VRIWKLVUHVROXWLRQRUSULRUWRWKHGHDGOLQHRI$SULO2025 ZKLFKHYHUFRPHV¿UVWWKDWWKH7,' (year) has been terminated; and BE IT FURTHER RESOLVED, that the City Clerk shall sign the required DOR Final Accounting Submission 'DWHIRUP 3( DJUHHLQJRQDGDWHE\ZKLFKWKHCity VKDOOVXEPLW¿QDODFFRXQWLQJLQIRUPDWLRQWR'25 and: ✔ BE IT FURTHER RESOLVED, that the City Treasurer shall distribute any excess increment collected after SURYLGLQJIRURQJRLQJH[SHQVHVRIWKH7,'WRWKHDႇHFWHGWD[LQJGLVWULFWVZLWKSURSRUWLRQDWHVKDUHVDV GHWHUPLQHGLQWKH¿QDODXGLWE\WKH City 's auditor, BAKER TILLY . (auditor name) BE IT FURTHER RESOLVED, that the City of WAUPUN shall accept all remaining debts for TID 6 as determined in the final audit by the City auditor, BAKER TILLY . (auditor name) Adopted this day of , (day) (month) (year) Resolution introduced and adoption moved by alderperson (name) Motion for adoption seconded by alderperson (name) On roll call motion passed by a vote of ayes to nays (number) (number) ATTEST: Rohn W. Bishop, Mayor Angela J. Hull, City Clerk/Treasurer PE-613 (R. 11-21) Wisconsin Department of Revenue  AGENDA SUMMARY SHEET MEETING DATE: 4/29/25 TITLE: Resolution to amend 2025 Budget for Fire Department Expenses and to Reduce Overall AGENDA SECTION: RESOLUTIONS-ORDINANCES Expenses in the General Fund PRESENTER: Casey Langenfeld, Finance Director DEPARTMENT GOAL(S) SUPPORTED (if applicable) FISCAL IMPACT SUMMARY: A budget amendment is required to allocate funds to the Fire Department for Wages/Expenses and to reduce the expenses budgeted in the Human Resources account which will reduce overall operating expenses in the General Fund. This will allow the City to qualify for the Expenditure Restraint Payment in 2026. STAFF RECOMMENDATION: Request action to adopt the Resolution to amend the 2025 Budget. ATTACHMENTS: Resolution RECOMMENDED MOTION: Motion to adopt Resolution No. __ Authorizing 2025 Budget Amendments in a Series of Accounts  RESOLUTION NO. _______ AUTHORIZING 2025 BUDGET AMENDMENTS IN A SERIES OF ACCOUNTS WHEREAS, the Common Council of the City of Waupun approved a series of actions that require related 2025 budget adjustments in a series of funds; WHEREAS, budget amendments are necessary to fund costs incurred related to Fire Department Wages WHEREAS, budget amendments are necessary to reduce expenses in Human Resources and to reduce the amount budgeted in Fund Balance Applied to the General Fund. BE IT THEREFORE RESOLVED, the Waupun Common Council approves Budget Amendments as follows: Original Adjustment Adjusted Account Account Name Budget Amount Budget Purpose of Amendment General Fund 100-10-5143-338 HUMAN RESOURCES-OPERATING EXP 88,650 (45,000) 43,650 Allocate funds from Human Resources to Fire Dept Wage Expenses 100-50-5244-110 FIRE DEPT-SALARIES/WAGES 272,523 45,000 317,523 Allocate funds from Human Resources to Fire Dept Wage Expenses 100-10-5143-338 HUMAN RESOURCES-OPERATING EXP 43,650 (5,000) 38,650 Reduce funds budgeted in Human Resource Expenses 100-49-4975-000 FUND BALANCE APPLIED-GF 181,506 (5,000) 176,506 Reduce budgeted amount in Fund Balance applied for 2025 General Fund Total 586,329 - 576,329 This is to certify that the foregoing Resolution was duly adopted by the Common Council on _________, 2025. CITY OF WAUPUN ATTEST: APPROVED: ________________________________________ By: ________________________________________ Angela J. Hull, City Clerk/Treasurer Rohn W. Bishop, Mayor  AGENDA SUMMARY SHEET MEETING DATE: 4/29/25 TITLE: License & Permit Applications; Expenses AGENDA SECTION: CONSIDERATION-ACTION PRESENTER: Angela Hull, Clerk FUTURE MEETINGS Date of Council/COW Meeting Meeting Tuesday, May 13, 2025 Common Council Tuesday, May 27, 2025 Committee of the Whole Tuesday, June 10, 2025 Common Council Tuesday, June 24, 2025 Committee of the Whole Tuesday, July 8, 2025 Common Council Tuesday, July 29, 2025 Committee of the Whole Tuesday, August 12, 2025 Common Council Tuesday, August 26, 2025 Committee of the Whole Tuesday, September 9, 2025 Common Council Tuesday, September 30, 2025 Committee of the Whole Tuesday, October 14, 2025 Common Council Tuesday, October 28, 2025 Committee of the Whole Tuesday, November 11, 2025 Common Council Tuesday, November 25, 2025 Committee of the Whole Tuesday, December 9, 2025 Common Council Tuesday, December 30, 2025 Committee of the Whole LICENSE/PERMIT APPLICATIONS Temporary Alcohol Beverage License- Waupun Downtown Promotions Wine Walk (May 2, 2025) Operator License Application: Nathan Smith, Nyla Stelsel Temporary Operator License Application: Melanie Williams, Andrea Oosterhouse, Marni Lemmenes, Heidi Braker, Kristen Schultz, Madeline Gantner, Lisa Paltz, Derek Drews, Bobbi Jo Kunz, Christina Kartchner, Angelica Grebel, Tamara Gerber, Marcia Perdzock, Tammy Verhage-Narrance, Benjamin Ruch Permit to Keep Backyard Chickens- Tracy Miller 212 S West St., Waupun RECOMENDED MOTION: Motion to approve the license and permit applications and release payment of expenses  AGENDA SUMMARY SHEET MEETING DATE: 4/29/25 TITLE: Hull: Establish Day of the Month for Annual City-Wide Rummage Sale Event AGENDA SECTION: CONSIDERATIONS FOR FUTURE MEETING OF THE COMMON COUNCIL PRESENTER: Angela Hull, City Clerk/Treasurer DEPARMTENT GOAL(S) SUPPORTED (if applicable) FISCAL IMPACT ISSUE SUMMARY Prior years, the Waupun Chamber of Commerce, the Jaycees, and other various groups/organizations established the day of the month for the City wide rummage sale event. As these organizations are no longer in effect, and no other organization wishes to assume this event, I ask the Council to establish a Saturday in May as the official day for the City wide rummage sale event. City Hall has received several calls from residents of Waupun as well as other interested parties, for this designated day in May. Having the Council designate an on-going Saturday in May will aid in community communication and awareness. STAFF RECOMMENDATION: Establish the Saturday date that would be easy for residents to remember each year I do not recommend the second Saturday of May as Mother’s Day is the second Sunday of May ATTACHMENTS: MOTION OPTIONS:  The first Saturday of May or  The third Saturday of May or  The fourth Saturday of May or  The last Saturday of May  AGENDA SUMMARY SHEET MEETING DATE: 4/29/25 TITLE: Hull: Establish City of Waupun Halloween Trick- or-Treat Date and Hours AGENDA SECTION: CONSIDERATIONS FOR FUTURE MEETING OF THE COMMON COUNCIL PRESENTER: Angie Hull, City Clerk/Treasurer DEPARMTENT GOAL(S) SUPPORTED (if applicable) FISCAL IMPACT ISSUE SUMMARY Prior years, the Common Council coordinated the “City Wide” trick-or-treating date and hours according to the Downtown Promotions Halloween on Main event. The Downtown Promotions Committee no longer wishes to hold their event on the same date as the City wide event. Downtown Promotions Committee anticipates holding “Halloween on Main” on Saturday, October 18, 2025. STAFF RECCOMENDATIONS:  Designate a day of the month and hours for City wide trick-or-treating which will be on-going. This agenda item would not return to Council unless a requested.  Designate a day of the month and hours in October 2025 for City wide trick-or-treating. This agenda will return each year for Council designation/action. ATTACHMENTS: History of prior Halloween dates and hours RECCOMENDED MOTION: 10-14-14 Motion Johnson, second Nickel to approve the 2014 City of Waupun Trick Or Treat Halloween date and hours as Friday, October 31, 2014 from 4:30pm – 6:30pm. Motion carried 6‐0. 8-25-15 Motion Vanderkin,second Kaczmarski to approve the 2015 City of Waupun Halloween Trick or Treat date and hours to be Saturday, October 31, 2015 from 4:30p-6:30p. Motion carried 6-0. 9/13/16 Motion Matoushek, second Mielke to designate the 2016 Halloween Trick or Treat date and hours for the City of Waupun as Saturday, October 29, 2016 from 4:30pm – 6:30pm. Motion carried 6-0 on roll call. 8/29/17 2018 Trick or Treat date and hours were discussed. The Downtown Community is holding Trick or Treating on Main on October 28, 2017 from 2:00pm to 4:00pm and requests the City schedule accordingly. Motion Matoushek, second Kaczmarski to designate the 2017 Halloween Trick or Treat date and hours for the City of Waupun as Saturday, October 28, 2017 from 4pm to 6pm. Motion carried 6-0 on roll call. 3-13-18 Motion Vanderkin, second Vossekuil to establish the 2018 Waupun Trick or Treat hours for Saturday, October 27th from 4pm to 6pm. Motion carried 5-0. 5/14/19 The Downtown Promotions Committee requests to establish Waupun’s Trick or Treating to be celebrated on Saturday, October 26. The Downtown Promotions Committee would like to hold trick or treating with the downtown businesses from 2:00pm to 4:00pm and City wide Trick or Treating would follow from 4pm to 6pm. Motion Vanderkin, second Matoushek to establish the 2019 City of Waupun Trick or Treating to be celebrated on Saturday, October 26 from 4pm to 6pm. Motion carried 6-0 on roll call. 8/25/20 Discussion was heard on the celebration of Trick or Treating with concerns of the COVID-19 pandemic. Halloween falls on Saturday, October 31, 2020. Past years, the City held its City wide celebration from 4pm to 6pm with the Downtown Promotions holding trick or treating in the business district from 2pm-4pm. Motion Vanderkin, second Kaczmarski to approve the 2020 Trick or Treating City Wide Celebration to be held on Saturday, October 31, 2020 from 4pm to 6pm. Motion carried 6-0 on roll call. 4/18/23 Establish City of Waupun 2023 Halloween Trick or Treating Date and Hours As the Downtown Promotions Committee wishes to hold “Halloween on Main” for Saturday, October 28 th from 1pm- 4pm. Prior years, the City considers City wide trick or treating directly following Halloween on Main until 6pm. Motion Kunz, second Matoushek to establish City of Waupun 2023 City Wide celebration of Trick or Treating on Saturday, October 28th from 4pm-6pm. Motion carried 6-0. 4/9/24 Establish 2024 City of Waupun Halloween Trick or Treating Date and Hours The Downtown Promotions Committee wishes to hold “Halloween on Main” for Saturday, October 26, 2024, from 2pm- 4pm. Prior years, the city considers city wide trick or treating directly following Halloween on Main until 6pm. Motion Kunz, second Siebers to establish City of Waupun 2024 City Wide celebration of Trick or Treating on Saturday, October 26, 2024, from 4pm-6pm. Motion carried 6-0.  MAYOR’S PROCLAMATION RECOGNIZING DRINKING WATER WEEK MAY 4-10, 2025 WHEREAS, water is our most valuable natural resource; and WHEREAS, drinking water serves a vital role in daily life, supporting health, hydration, hygiene, and the overall quality of life for our citizens; and WHEREAS, Waupun is proud to be home to the most delicious and healthy water in Wisconsin, thanks to our state-of-the-art reverse osmosis water treatment facility that ensures the highest quality of water for our community; and WHEREAS, tap water delivers essential public health protection, fire protection, economic support, and plays a key role in the quality of life we enjoy; and WHEREAS, the dedication and hard work of our water professionals, from operators ensuring the safety and quality of drinking water to the skilled crews maintaining our infrastructure, are integral to providing clean and reliable water to our community; and WHEREAS, the coronavirus pandemic has underscored the critical importance of drinking water for health, hydration, and hygiene needs; and WHEREAS, we are all stewards of the water infrastructure upon which current and future generations depend, and it is our collective responsibility to protect and preserve our water sources; and WHEREAS, the citizens of Waupun are encouraged to help protect our source waters from pollution, practice water conservation, and become more engaged with the water systems that sustain us. NOW, THEREFORE, by virtue of the authority vested in me as Mayor of the City of Waupun, I do hereby proclaim May 4-10, 2025, as Drinking Water Week, and encourage all citizens to recognize the importance of clean, healthy drinking water and the dedicated professionals who make it possible. Dated this 29th day of April, 2025. _________________________________ Rohn W. Bishop Mayor _________________________________ Steven L. Brooks General Manager ATTEST: ______________________________________________ Angela J. Hull Clerk/Treasurer