THE CITY OF PLATTEVILLE, WISCONSIN COMMON COUNCIL AGENDA PUBLIC NOTICE is hereby given that a regular meeting of the Common Council of the City of Platteville shall be held on Tuesday, July 13, 2021 at 7:00 PM in the Council Chambers at 75 North Bonson Street, Platteville, WI. *Please note - this meeting will be held in-person. The following link can be used to view the live stream of the meeting: https://www.platteville.org/council/page/common-council-return-person-meetings-beginning-tuesday-july-13-2021

I. CALL TO ORDER

II. ROLL CALL

III. PRESENTATION – 2020 Audited Financial Statements – Johnson Block and Company, Inc

IV. CONSIDERATION OF CONSENT CALENDAR – The following items may be approved on a single motion and vote due to their routine nature or previous discussion. Please indicate to the Council President if you would prefer separate discussion and action. A. Council Minutes – 6/22/21 Regular B. Payment of Bills C. Financial Report – June D. Appointments to Boards and Commissions E. Licenses 1. Temporary Class “B” to Serve Fermented Malt Beverages to Platteville Main Street Program at 55 S Elm Street (Holiday Inn Express) for the July Monthly Mingle on Wednesday, July 14 from 4:00 PM to 6:30 PM 2. One-Year and Two-Year Operator License to Sell/Serve Alcohol F. Permits 1. Street Closing Permits a. Extend Permit Hours for Farmer’s Market until 3:00 PM on July 24 to Coincide with Hometown Festival Arts & Crafts Fair b. N. Bonson Street (by City Park) for Chalk & Cheese Fest by PATH on Saturday, August 14 from 1:00 PM to 7:30 PM c. Extend Permit Hours for Farmer’s Market until 2:00 PM on October 30 to Coincide with Sweet Treats on Main 2. Parade Permit for Platteville Dairy Days on Saturday, September 11 from 9:30 AM to 11:30 AM

V. CITIZENS’ COMMENTS, OBSERVATIONS and PETITIONS, if any – Please limit comments to no more than five minutes.

[ ] Indicates Date of Previous Referenced Council Meeting Posted: 7/9/2021

VI. REPORTS A. Board/Commission/Committee Minutes (Council Representative) 1. Historic Preservation Commission (Kilian) 1/19/21, 5/18/21 2. Water & Sewer Commission (Daus, Kilian, Shanley) 5/12/21 3. Community Safe Routes Committee (Artz) 5/18/21 4. Housing Authority Board (Kilian) 5/25/21 5. Police & Fire Commission (Kopp) 6/1/21 B. Other Reports 1. Water and Sewer Financial Report – June 2. Airport Financial Report – June 3. Task Force on Inclusion, Diversity, and Equity (TIDE) Update 4. Department Progress Reports

VII. ACTION A. Resolution 21-12 – Repeal and Recreate Resolution 21-02 Platteville Functional Classification of Street – Longhorn Drive [6/22/21] B. Initial Resolution 21-13 Authorizing $1,860,000 General Obligation Bonds for Street Improvement Projects C. Initial Resolution 21-14 Authorizing $150,000 General Obligation Bonds for Sewerage Projects D. Resolution 21-15 Directing Publication of Notice to Electors Relating to Bond Issues E. Resolution 21-16 Providing for the Sale of Not to Exceed $2,010,000 General Obligation Corporate Purpose Bonds, Series 2021A F. Resolution 21-17 Providing For the Sale of Approximately $2,435,000 Water and Sewer System Revenue Bonds, Series 2021B G. Resolution 21-18 Providing For the Sale of Approximately $5,015,000 Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C

VIII. INFORMATION AND DISCUSSION A. Faherty Notice of Claim B. Ordinance Rezoning – 130 Ellen Street C. 2022 Budget Proposed Timeline D. Council Rules

IX. WORK SESSION - American Rescue Plan Act (ARPA)

X. ADJOURNMENT

If your attendance requires special accommodation, write City Clerk, P.O. Box 780, Platteville, WI 53818 or call (608) 348-9741 Option 6.

*Please note - this meeting will be held in-person. The following link can be used to view the live stream of the meeting: https://www.platteville.org/council/page/common-council-return-person-meetings- beginning-tuesday-july-13-2021

[ ] Indicates Date of Previous Referenced Council Meeting Posted: 7/9/2021

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: PRESENTATION 2020 Audited Financial Statements by Johnson Block and July 13, 2021 ITEM NUMBER: Company, Inc VOTE REQUIRED: III. None PREPARED BY: Nicola Maurer, Administration Director

Description: Brent Nelson, CPA, Audit Partner with Johnson Block & Company, Inc will present an overview of the 2020 City of Platteville audited financial statements.

Attachments: • 2020 Audited Financial Statements 1 p. ( ^- .'-s y,. • r—ifi ./•

3BC CPAS

sneering the Good /,^ PLATTEVILLE WISCONSIN

CITY OF PLATTEVILLE, WISCONSIN FINANCIAL STATEMENTS Including Independent Auditor's Report As of and for the year ended December 31, 2020

Johnson Block and Company, Inc. Certified Public Accountants 2500 Business Park Road Mineral Point, Wisconsin 53565 (608) 987-2206

wmw-johnsoabkcfexom CITY OF PLATTEVILLE, WISCONSIN DECEMBER 31,2020

TABLE OF CONTENTS

Independent Auditor's Report...... 1

Management's Discussion and Analysis...... ,...... ,...... ^

Basic Financial Statements

Government-Wide Financial Statements:

Exhibit A-l Statement ofNet Position...... 14

Exhibit A-2 Statement of Activities...... 16

Fund Financial Statements:

Exhibit A-3 Balance Sheet-Govei-nmental Funds...... 17

Exhibit A-4 Reconciliation of the Governmental Funds Balance Sheet with the

Statement of Net Position...... 18

Exhibit A-5 Statement of Revenues, Expenditures and Changes in Fund Balance

-Governmental Funds...... 19

Exhibit A-6 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities...... 20

Exhibit A-7 StatementofNetPosition-Proprietaiy Funds ...... 22

Exhibit A-8 Statement of Revenues, Expenses and Changes in Fund Net Position

-Proprietaiy Funds...... 24

Exhibit A-9 Statement of Cash Flows-Proprietaiy Funds...... 25

Exhibit A-10 Statement of Fiduciaiy Net Position...... 27

Exhibit A-ll Statement of Changes in Fiduciary Net Position...... 28

Notes to the Basic Financial Statements...... 29

Required Supplementary Information:

Exhibit B-l Budgetary Comparison Schedule for the General Fund...... 72

Exhibit B-2 Local Retiree Life Insurance Fund Schedules ...... 73

Exhibit B-3 Schedule of Changes in the City's Total OPEB Liability and Related Ratios ...... 74

Exhibit B-4 Wisconsin Retirement System Schedules...... 75

Notes to the Required Supplementaiy Information...... 76

Supplementary Information:

Exhibit C-l Combming Balance Sheet-NonmajorGovermnental Funds...... 78

Exhibit C-2 Combining Statement of Revenues, Expenditures and Changes in Fund Balance

-Nonmajor Governmental Funds...... 79

Schedule 1 Schedule of Insurance...... 80

Schedule 2 OtherUtility Information ...... 81 3BC

in! !NC-ON P! nr CPAs

INDEPENDENT AUDITOR'S REPORT

To the City Council City ofPlatteville, Wisconsin

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City ofPlatteville, Wisconsin ("City"), as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Page 1 Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City, as of December 31, 2020, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 13, and the budgetaiy comparison information, the Local Retiree Life Insurance Fund schedules, the Schedule of Changes in the City's Total OPEB Liability and Related Ratios, and Wisconsin Retirement System schedules on pages 72 through 77, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Prior Year Summarized Information

We have previously audited the City's 2019 financial statements, and we expressed unmodified audit opinions on the respective financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information in our report dated June 22, 2020. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2019, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Page 2 Other Information (Continued)

Other Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Platteville, Wisconsin's basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

The schedules of insurance and other utility information have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we will also issue a report on out consideration of the City's internal control over financial reporting and on out tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance.

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Johnson Block & Company, Inc. June 24, 2021

Page 3 MANAGEMENT'S DISCUSSION AND ANALYSIS Management's Discussion and Analysis

On behalf of Platteville's management team, I am pleased to offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2020. We encourage readers to consider the information presented here in conjunction with additional information that can be found in our annual audit report issued by Johnson Block and Company, Inc. Copies may be obtained at the Municipal Building at 75 North Bonson St. or the City Web Site at www.platteville.org.

Financial Highlights

• The assets of the City of Platteville exceeded its liabilities as of December 31, 2020. The total net position of the City is categorized by investment in capital assets (i.e. land, buildings, infrastructure, machinery and equipment), net of related debt used to acquire these assets still outstanding, restricted net position (resources subject to external restrictions on how they may be used) and unrestricted net position (may be used to meet the City's ongoing obligations to citizens and creditors). Over the last two years, the following changes have occurred:

Year Net Position* $ Change (+/-) 2020 $68,943,634 $ 537,289 2019 $68,406,345 $2,333,459

*see net position-pg 15

• As of December 31, 2020, the City of Platteville's governmental activities reported total current assets of $13,617,138 (page 14, Exhibit A-l). This compares to the prior year as follows:

Year Current Assets $ Change (+/-) 2020 $13,617,138 $ 192,841 2019 $13,424,297 $ 798,394

About 62.36 percent of this total, or $8,491,230 represents cash and investments.

• The City's general fund balance increased by $226,127 from 2019 to 2020. In the past 2 years, changes have been as follows:

Year GeneraLFundBaL % Change f+/-1 2020 $4,560,038 5.2% 2019 $4,333,911 (3.4%)

*Exhibit A-3, Page 17

In 2020, the City's long-term obligations decreased by $869,117, as compared to a decrease of $233,169 during 2019 (page 45). General obligation bonds of $2,435,000 and utility revenue bonds of $1,420,000 were issued in 2020.

Page 4 Overview of the Financial Statements

This discussion and analysis is intended to serve as an overview of the City ofPlatteville's basic financial statements. These basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. In addition, this report contains supplementary information.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City ofPlatteville's finances, in a manner similar to a private-sector business.

The statement of net position (Exhibit A-l) presents information on all of the City ofPlatteville's assets and liabilities, with the difference between the two reported as net position (page 15). Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Platteville is improving or deteriorating.

The statement of activities (Exhibit A-2) presents information showing how the government's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation and sick leave).

Both of the government-wide financial statements distinguish functions of the City ofPlatteville that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (btisiness-type activities). The governmental activities of the City ofPlatteville include general government, public safety, public works, community enrichment services, and conservation and development. The business-type activities of the City ofPlatteville include the Water and Wastewater Utility.

The government-wide financial statements include not only the City of Platteville itself (known as the primary government), but also a legally separate Housing Authority for which the City ofPlatteville is financially accountable. Financial information for this component unit is reported separately from the financial information presented for the primary government itself. A separate audited financial statement report is also issued for the Housing Authority.

The government-wide financial statements can be found on pages 14-16 of this report. Supplementaiy information is included starting on page 78.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Platteville, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City ofPlatteville can be divided into three categories: governmental funds, proprietary funds, and fiduciaiy funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows ofspendable resources, as well as on balances ofspendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Page 5 The City ofPlatteville maintains several individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. Major categories include the General Fund, the Capital Projects Fund, and Debt Service.

The basic governmental fund financial statements can be found on pages 17-21 of this report.

Proprietary funds. Proprietary funds are used to report the same functions presented as bnsiness-type activities in the government-wide financial statements. Proprietaiy funds provide the same type of information as the government- wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Platteville Water and Wastewater Utility, which is considered to be a major fund of the City ofPlatteville.

The basic proprietary fund financial statements can be found on pages 22-26 of this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City ofPlatteville's programs. The fiduciary fund maintained by the City of Platteville is the Tax Collection Fund which records the tax roll and tax collections for other taxing jurisdictions within the City ofPlatteville.

The basic fiduciary fund financial statements can be found on pages 27-28 of this report.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 29-71 of this report.

Other information. In addition to the basic financial statements and accompanying notes, required supplementary information presents a detailed budgetary comparison schedule for the General Fund, information on the Wisconsin Retirement System pension plan, and information on the City's OPEB plans for the Local Retiree Insurance Fund and retiree health insurance. The budgetary comparison schedules, Wisconsin Retirement System Schedules, and OPEB Schedules are on pages 72-77. The budgetary comparison schedules demonstrate compliance with the budget and complements the statement included in the basic governmental fund financial statements. The Wisconsin Retirement System, Local Retiree Life Insurance Fund, and retiree health insurance schedules present 10-year plan trend information.

The combining statements referred to earlier in connection with non-major governmental funds and other information related to the individual funds is presented immediately following the required supplementary information. Individual fund statements and schedules can be found on pages 78-79 of this report.

Government-wide Financial Analysis Changes in net position can serve as a useful indicator of a government's financial position over time. In the case of the City ofPlatteville, assets and deferred outflows of resources exceeded liabilities and deferred inflow of resources by $68,406,345 at the close of 2019, which increased to $68,943,634 at the end of 2020.

Page 6 TABLE 1: CITY OF PLATTEVILLE'S NET POSITION

Governmental Activities _Business-Type Activities _Total 2020 2019 2020 2019 2020 2019 Current/other assets $ 16,558,128 $ 15,400,208 $ 7,873,826 $ 7,198,114 $ 24,431,954 $ 22,598,322 Capital Assets 56,528,004 57,889,583_36,907,875 36,631,572 93,435,879 94,521,155

Total Assets $ 73,086,132 $ 73,289,791 $44,781,701 $43,829,686 $117,867,833 $117,119,477

Deferred outflows ofresources $ 2,192,337 $ 2,604,853 $ 516,772 $ 500,943 $ 2,709,109 $ 3,105,796

Current Liabilities $ 3,590,640 $ 3,264,883 $ 1,170,001 $ 1,256,488 $ 4,760,641 $ 4,521,371 Other Liabilities 21,372,175 23,521,106 15,463,032 15,167,092 36,835,207 38,688,198 Total Liabilities $24,962,815 $26,785,989 $16,633,033 $16,423,580 $41,595,848 $43,209,569

Deferred inflows ofresources $ 9,563,701 $ 8,328,891 $ 473,759 $ 280,468 $ 10,037,460 $ 8,609,359

Net Position: Net investment In capital assets $36,923,102 $37,582,134 $21,355,461 $21,747,892 $58,278,563 $59,330,026 Restricted 3,209,131 2,925,181 4,727,183 4,359,114 7,936,314 7,284,295 Unrestricted 619,720 ' 272,449 2,109,037 1,519,575 2,728,757 1,792,024 Total Net Position $40,751,953 $40,779,764 $28,191,681 $27,626,581 $68,943,634 $68,406,345

Source: Rows 1-3 Exhibit A-1 page 14, Rows 4-6 page 15, Rows 7-10 page 15

The largest portion of the City ofPlatteville's net position reflects its investment in capital assets (e.g., land, buildings, infrastructure, machinery, and equipment) less any related outstanding debt against those assets (approximately 85 percent). The City uses these capital assets to provide services to citizens; subsequently these assets are not available for future spending. Although Platteville's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must come from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City ofPlatteville's net position (approximately 12 percent) represents resources that are subject to external restrictions on how they may be used. Any remaining balance of unrestricted net position may be used to meet the City's ongoing obligations to citizens and creditors.

Page 7 Governmental Activities. Governmental activities have the potential to increase or decrease the City's net position during the course of the year. The following chart establishes baseline numbers for comparison in future years. TABLE 2: CITY OF PLATTEVILLE'S PRIMARY GOVERNMENT STATEMENT OF ACTIVITIES

Governmental Activities Business-Type Activities Total 2020 2019 2020 2019 2020 2019 Revenues Program Revenues Charges for Service $ 1,310,607 $ 1,376,998 $ 4,675,675 $ 4,847,604 $ 5,986,282 $ 6,224,602 Operating grants and contributions 2,311,447 1,948,214 2,311,447 1,948,214 Capital grants and contributions 88,302 2,410,209 53,450 141,752 2,410,209 Property taxes 6,670,553 6,535,387 6,670,553 6,535,387 Other taxes 223,379 284,851 223,379 284,851 Intergovernmental rev's not restricted to specific programs 2,644,819 2,622,233 2,644,819 2,622,233 Investment income 81,116 190,051 45,344 151,782 126,460 341,833 Other (134,989) (162,169) 18,753 12,085 (116,236) (150,084) Total revenues 13,195,234 15,205,774 4,793,222 5,011,471 17,988,456 20,217,245 Expenses General Gov't 1,447,421 1,247,365 1,447,421 1,247,365 Public safety 3,549,055 3,752,551 3,549,055 3,752,551 Public works 5,006,636 5,027,021 5,006,636 5,027,021 fflth & Hum Serv. 124,682 154,023 124,682 154,023 Leisure Activities 2,108,800 2,355,433 2,108,800 2,355,433 Conservation and Development 721,272 980,565 721,272 980,565 Interest and Fiscal Charges 693,853 701,186 693,853 701,186 Water and Sewer 3,799,448 3,665,642 3,799,448 3,665,642 Total expenses 13,651,719 14,218,144 3,799,448 3,665,642 17,451,167 17,883,786 Incr.(Decr.) in net position before Transfers (456,485) 987,630 993,774 1,345,829 537,289 2,333,459

Transfers 428,674 421,440 (428,674) (421,440) Incr.(Decr.) in net position (27,811) 1,409,070 565,100 924,389 537,289 2,333,459 Net position - beginning of year 40,779,764 39,370,694 27,626,581 26,702,192 68,406,345 66,072,886 Net position - end of year $40,751,953 $ 40,779,764 $ 28,191,681 $27,626,581 $ 68,943,634 $ 68,406,345 Source: Exhibit A-2, Page 16

General Government increased by approximately $200,056, or 16% from 2019. Public Safety expenses decreased by approximately $203,496, or 5% from 2019. Public works expenditures decreased by approximately $20,385, or .4% from 2019. Health and Human Services expenses decreased by $29,341, or 19% from 2019. Leisure expenses decreased by $246,633, or 10% from 2019. Conservation and development expenses decreased by approximately $259,193, or 26% from 2019.

Page8 Figure 1: M:unicipal Expenditures by Major Department as a Percentage Share of Total 2020 Budget

5%,0%, ,1%3% y/, 5% —Q—/3'0/^ 3^ 1%

7%

34%

3% ;1%

Coundl • Legal Counsel • City Manager • Cilv Clerk

Finance • Muncipa^ Buildir.g • Fo:ice • Ambu'ance

fire • DPW • I'tTsry • Museum

SeFi'cr Cenle.r • Pafks and Recreiti.am Planr.mg • Admiristrafot Source: City ofPlatteville 2020 Budget

In recent years, property taxes have been the largest revenue source for governmental activities, with state shared revenue providing the second largest funding source. Property taxes accounted for approximately 43.0% of total revenues in 2019, and 50.6% in 2020.

Figure 2: Property Tax Revenue as Compared to Total Revenue

16000000 14000000 12000000 10000000 •Prop. Tax. 8000000 ^ •Total Revenues 6000000 •Shared Revenues 4000000 2000000

0 r 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Page 9 Business-type activities (Proprietary Funds).

In 2020, net position in the proprietary funds increased by $565,100. This compares to a $924,389 increase in 2019. Major water and sewer line replacements and improvements and upgrades to the utility's facilities increased net position. The Platteville Water and Wastewater Utility is fairly unique in that it is a combined utility. While rates are established separately for water and sewer, revenues and expenses are combined into a single operating unit. Rates are monitored and set according to the policies of the Wisconsin Public Service Commission. In 2020, the PSC approved deregulation of the Wastewater Utility. A sewer rate increase took effect on August 15, 2016. The last time the PSC allowed a water rate increase was on January 15,2013.

Figure 3: Comparison of Utility Revenues to Expenses, By Year

I Revenues

I Expenses

2014 2015 2016 2017 2018 2019 2020

Source: Exhibit A-2, Page 16

As shown on the following chart, the revenues of the Platteville Water and Wastewater Utility consisted primarily of charges for services (operating revenues). Any investment income and miscellaneous revenues are not identified specifically to an individual program but to the fund as a whole.

Figure 4: Revenues by Source - Business-type Activities

Interest Income, 45,3. Other Income, 18,753

H Interest Income

Q Other Income

H Charges for Services

01 Charges for Services, 4,675,675

Source: Exhibit A-2, Page 16

Page 10 Financial Analysis of the Government's Funds

As noted earlier, the City ofPlatteville uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements.

Governmental funds. The focus of the City of Platteville's governmental funds is to provide information on near- term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City of Platteville's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. Please note that major funds may change from year to year depending on whether the fund meets the definition of major fund for the year or established by governmental standards.

Over the last 2 years, the governmental funds have reported the following balances (Exhibit A-5, page 19):

Year Governmental Fund Balance as of year-end $ Change C+/-) 2020 $5,676,399 $ 407,257 2019 $5,269,142 $ 262,196

The fund balance gives the overall total funds, and includes positive and negative balances in individual allocations. This is a useful tool for examining the fiscal changes in the City's major funds, which may otherwise be masked by being included in totals. The primary reasons for the increase in fund balance as of December 31,2020 was due to actual revenues exceeding budget and actual expenditures being under budget. The primary reason for the increase in fund balance as of December 31, 2019 was due to a large net income in TIF District No. 7. TIP District No. 7's increment revenue increased significantly during 2019 and TIP District No. 5 continued to share its excess increment revenue with TIF District No. 7.

The General Fund is the main operating fund of the City of Platteville. In the past two years this fund has seen the following changes {Exhibit A-5, page 19):

Year General Fund Balance as ofyeai'-end $ Change (+/-) 2020 $4,560,038 $ 226,127 2019 $4,333,911 $(154,111)

The balance in the general fund accounts for 80% of the overall governmental funds balance.

The Capital Projects Fund provides funding for capital projects of the City ofPlatteville or other unique expenditures, which are not normal operating or maintenance type expenditures reportable within the general fund or other governmental funds (example-large equipment acquisition). The total fund balance as of December 31, 2020 was $124,749. This is a decrease of $202,530 from 2019 (Exhibit A-5, page 19). The balance in this fund increased at the end of 2019 due to a delay in completion of some projects. The accumulated fund balance was then utilized to complete those projects in 2020.

Proprietary fund. The City of Platteville's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The net position of the Water and Wastewater Utility at the end of 2020 amounted to $28,191,681, up $565,100 from the year before. The financial statements and a statement of cash flows for the enterprise funds can be found on pages 22-26 of this report.

General Fund Budgetary Highlights

Differences between the original budget and the final amended budget were relatively minor. Actual revenue exceeded budget by $206,690. Although some revenue sources were negatively impacted by the pandemic, new revenues from various pandemic-related grants resulted greater than budgeted revenues.

Actual expenditures were under budget by $440,045. In response to the projected impact of the pandemic on certain revenue streams, city departments were asked to suspend any discretionary spending in their budgets, which contracted expenditures. In addition, some programs were canceled resulting in a further reduction in expenditures. Page 11 Capital Asset and Debt Administration

Capital assets- The City ofPlatteville's investment in capital assets for its governmental and business type activities is considerable. Recent changes are as follows (Notes to Financial Statements-Page 43-44'}:

Year Camtal Assets $ Change (±/-) 2020 $93,435,879 (1,085,276) 2019 $94,521,155 2,043,572

Capital assets include land, buildings, improvements other than buildings, machinery and equipment, infrastructure, and construction in progress. TABLE 3: CITY OF PLATTEVILLE'S GOVERNMENTAL CAPITAL ASSETS Governmental Activities Business Activities Total 2020 2019 2020 2019 2020 2019 Land** $ 3,558,698 $ 3,558,698 $ 3,558,698 $ 3,558,698 Land improvements 3,646,500 3,646,500 3,646,500 3,646,500 Buildings and improvements 10,058,965 9,403,134 10,058,965 9,403,134 Machinery and Equipment 5,915,178 5,241,435 5,915,178 5,241,435 Vehicles 5,035,784 4,653,079 5,035,784 4,653,079 Infrastructure 66,123,772 64,890,309 66,123,772 64,890,309 Intangible Plant 8,978 8,978 8,978 8,978 Land & Land Rights 40,438 40,438 40,438 40,438 Const. in Progress 77,190 1,181,761 134,788 436,227 211,978 1,617,988 Water: Source of supply 1,574,639 1,574,639 1,574,639 1,574,639 Pumping 2,064,852 2,064,852 2,064,852 2,064,852 Water treatment 1,413,694 1,413,694 1,413,694 1,413,694 Transmis. & Distr. 20,897,304 20,288,427 20,897,304 20,288,427 General plant 811,591 811,591 811,591 811,591 Sewer: Collection system 17,226,270 16,769,294 17,226,270 16,769,294 Treatment and disp. 10,585,519 10,244,440 10,585,519 10,244,440 General plant 1,148,061 1,148,061 1,148,061 1,148,061 Total capital assets 94,416,087 92,574,916 55,906,134 54,800,641 150,322,221 147,375,557 Less accumulated depreciation (37,888,083) (34,685,333) (18,998,259) (18,169,069) (56,886,342) (52,854,402) Capital assets net of depreciation $ 56,528,004 $ 57,889,583 $ 36,907,875 $ 36,631,572 $ 93,435,879 $ 94,521,155

Source: Notes to the Basic Financial Statements-Note 4, pages 43-44 **Note that land is not depreciated.

The total decrease in the City of Platteville's governmental-type activities capital assets totals $1,361,579 net of depreciation, or a 2% decrease. Depreciation on these assets was $3,422,314.

In Business Type Activities, the biggest gains have been seen in the investment into the water distribution and sewer collection and treatment systems. The water transmission and distribution plant had additions of $794,594. The sewer collection system and sewer treatment and disposal had additions of $569,963 and $355,698, respectively.

Page 12 Long-term debt. At the end of 2020, the City ofPlatteville had total bonded debt outstanding of $20,549,975 entirely backed by the full faith and credit of the government (general obligation bonds).

The City ofPlatteville issued general obligation debt in 2020, in the amount of $1,170,000 to pay the cost of street improvement projects. During 2020, the City also issued $1,265,000 taxable general obligation refunding bonds to refund a loan from the BCPL State Trust Fund, taking advantage of low interest opportunities. The City issued $1,420,000 of Utility Revenue Bonds for improvements to water and wastewater infrastructure. TABLE 4: CITY OF PLATTEVILLE OUTSTANDING DEBT Governmental Activities Business-Type Activities Total 2020 2019 2020 2019 2020 2019 G.O.debt $20,549,975 $20,963,398 $ $ $20,549,975 $20,963,398 Revenue Bonds - Utility 15,785,149 15,221,974 15,785,149 15,221,974 Tax Increment 1,949,390 2,440,982 1,949,390 2,440,982 Other Long-term liabilities 415,850 380,042 131,843 144,523 547,693 524,565 Total $22,915,215 $23,784,332 $15,916,992 $15,366,497 $38,832,207 $39,150,829 Source: Notes to the Basic Financial Statements, Note 5, pages 45-48

The City ofPlatteville maintains an "AA-" rating from Standards and Poor's for general obligation debt.

State statutes limit the amount of general obligation debt a governmental entity may issue to 5 percent of its total equalized valuation. The debt limitation as of 12/31/20 for the City ofPlatteville was $36,305,01 5, which significantly exceeds the City of Platteville's current outstanding general obligation debt. As of December 31 , 2020, the City of Platteville's outstanding general obligation debt equaled 56.6 percent of the state authorized debt limit.

The Platteville Water and Wastewater Utility generally have used borrowed funds for capital improvements. A replacement fund that was established as part of the 1982 bond issue will be continued voluntarily, and proceeds from it are used to pay for allowable costs of maintenance and improvement. This allows the utility to undertake larger projects while reducing debt load.

Additional information of the City ofPlatteville's long-term debt can be found in note 5 beginning on page 45.

Economic Factors and Next Year's Budgets and Rates • In early 2020, a novel strain of coronavirus (COVID- 19) spread throughout the world, including in the United States and Wisconsin. The extent to which CO VID-19 impacts the financial condition of the City will depend on future developments at the federal and state level as well as with the virus itself. The City proactively monitored changes to revenues and expenditures in 2020 and took measures to restrain spending where possible. The City also submitted COVID-19 related eligible expenses for reimbursement through programs including the Coronavirus Aid, Relief and Economic Security (CARES) Act. In 2021 and beyond the City will continue to monitor and respond to impacts from the pandemic on revenues and expenses, and will apply for federal and state resources made available by those entities in response to financial pressures on municipalities. • The unemployment rate as of December 2020, for Grant County, which includes the City ofPlatteville, was 3.9 percent. This compares to a rate of 4.0 percent for the State of Wisconsin. {Source: Bureau of Labor Statistics) • The rate of inflation for 2020 was 1.25 percent before seasonal adjustment. The equalized tax rate for taxes collected for 2021 operations (2020 tax bill) decreased from 7.51 to 7.45 per thousand of equalized valuation. The taxes to be collected increased by 2.4 percent.

Requests for Information. This financial report is designed to provide a general overview of the City ofPlatteville's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Administration Director or the Office of the City Manager, 75 N. Bonson Street, PO Box 780, Platteville, WI 53818. General information relating to the City of Platteville, Wisconsin, can be found at the City's website, http://www.platteville.org. Page 13

Exhibit A-1 CityofPlatteville, Wisconsin Statement of Net Position December 31,2020 (With summarized financial information as of December 31, 2019)

Total Governmental and Component Unit Governmental Business-Type Business-Type activities Housing Authority Activities Activities 2020 2019 2020 2019 ASSETS Current assets: Cash and investments $ 8,491,230 3i 1,866,528 $ 10,357,758 $ 9,703,322 ;$ 36,301 $ 18,252 Receivables Taxes 4,364,546 4,364,546 4,764,299 Customer 742,483 742,483 757,289 Due from other governmental units 443,101 443,101 216,568 Other 167,220 16,093 183,313 173,957 3,264 4,154 Special assessments 11,031 11,031 9,150 Prepaid expenses 268 115 Internal balances 115,623 (115,623) Inventory 24,387 30,314 54,701 47,228

Total current assets 13,617,138 2,539,795 16,156,933 15,671,813 39,833 22,521

Noncurrent assets:

Restricted assets: Net pension asset 863,682 139,676 1,003,358 Cash and investments 42,910 5,194,355 5,237,265 4,993,297 28,344 1,606

Other assets: Mortgages receivable 1,457,726 1,457,726 1,473,886 Loans receivable 576,672 576,672 459,326

Capital assets: 94,416,087 55,906,134 150,322,221 147,375,557 Less: Accumulated depreciation 37,888,083 18,998,259 56,886,342 52,854,402 Net book value of capital assets 56,528,004 36,907,875 93,435,879 94,521,155

Total noncurrent assets 59,468,994 42,241,906 101,710,900 101,447,664 28,344 1,606

Total assets 73,086,132 44,781,701 117,867,833 117,119,477 68,177 24,127

DEFERRED OUTFLOWS OF RESOURCES Deferred pension outflows 2,024,550 327,413 2,351,963 3,031.224 OPEB - group life insurance plan outflow's 95,741 39,984 135,725 28,511 OPEB - City health insurance plan outflows 72,046 20.321 92,367 46,061 Unamortized major repairs 129,054 129,054

Total deterred outflows of resources 2,192,337 516,772 2,709,109 3,105,796

Total assets and deferred outflows of resources $ 75,278,469 $ 45,298,473 $ 120,576,942 $ 120,225.273 $ 68.177 $ 24,127

The notes to the basic financial statements are an integral part of this statement. Page 14 Exhibit A-1 (Continued) City ofPlatteville, Wisconsin Statement of Net Position December 31,2020 (With summarized financial information as of December 31, 2019)

Total Governmental and Component Unit Governmental Business-Type Business-Type activities Housing Authority Activities Activities 2020 2019 2020 2019

LIABILITIES Current liabilities: Accounts payable $ 671,761 $ 122,938 $ 794,699 $ 914,951 :$ 2,406 $ 1,298 Accmed wages 62,190 11,604 73,794 226,366 2,262 1,490 Accmed interest 170,583 77,685 248,268 297,040 Unearned revenue 6,375 6,375 1,191 Current portion of: Long-term debt 2,539,586 929,526 3,469,112 2,991,209 Compensated absences 139,515 28,248 167,763 90,084 Deposits 630 630 530 Total current liabilities 3,590,640 1,170,001 4,760,641 4,521,371 4,668 2,788

Noncurrent liabilities:

General obligation debt 20,549,975 20,549,975 20,963,398 Tax increment revenue bonds 1,949,390 1,949,390 2,440,892 Water and Sewer revenue bonds 15,785,149 15,785,149 15,221,974 Unamortized bond premium 298,111 234,437 532,548 508,671 Net pension liability 1,120,880 OPEB - group life insurance plan 243,620 101,745 345,365 223,142 OPEB - City health insurance plan 594,330 167,632 761,962 765,969 Compensated absences 415,850 131,843 547,693 524,565 Less current portion of long-term debt (2,679,101) (957,774) (3,636,875) (3,081,293)

Total noncurrent liabilities 21,372,175 15,463,032 36,835,207 38,688,198

Total liabilities 24,962,815 16,633,033 41,595,848 43,209,569 4,668 2,788

DEFERRED INFLOWS OF RESOURCES Deferred pension inflows 2,590,294 418,905 3,009,199 1,543,143 OPEB - group life insurance plan inflows 73,004 30,489 103,493 103,148 OPEB - City health insurance plan inflows 86,385 24,365 110,750 21,983 Deferred revenue 6,814,018 6,814,018 6.941,085 9,144

Total deferred inflows of resources 9,563,701 473,759 10,037,460 8,609,359 9,144

NET POSITION Net investment in capital assets 36,923,102 21,355,461 58,278,563 59,330,026 Restricted for: Redevelopment authority 271,084 271,084 276,858 Housing conservation 84,951 84,951 84,820 Donor specified 335,487 335,487 317,585 Impact fees 77,964 77,964 86,487 Community development receivables 1,482,258 1,482,258 1,481,360 Perpetual care 527,896 527,896 564,737 Taxi/bus 164,254 164,254 41,364 TIF expenditures 42,910 42,910 66,065 Affordable housing 214,763 214,763 Other 7,564 7,564 5,905 Debt service - revenue bond funds 1,980,182 1,980,182 1,876,001 Equipment replacement 2,747,001 2,747,001 2,483,113 Housing assistance payments 19,200 1,606 Unrestricted 619,720 2,109,037 2,728,757 1,792,024 35,165 19,733

Total net position 40,751,953 28,191,681 68,943,634 68,406,345 54,365 21,339

Total liabilities, deferred inflows of resources, and net position $ 75,278,469 $ 45,298,473 $ 120,576,942 $ 120,225,273 $ 68,177 $ 24,127

The notes to the basic financial statements are an integral part of this statement. Page 15 Exhibit A-2 City ofPlatteville, Wisconsin Statement of Activities For the Year Ended December 31, 2020 (With summarized financial information for the year ended December 31, 2019)

Program Revenues Net (Expenses) Revenue and Changes in Net Position Operating Capital Business- Component Unit Charges Grants and Grants and Governmental Type Totals Housing Authority Functions/Programs Expenses for Services Confributions Contributions Activities Activities 2020 2019 2020 2019 Primary Government: Governmental activities: General government $ 1,447,421 $ 129,118 $ 259,932 $ $ (1,058,371) :s $ (1,058,371) $ (1,130,960) ;c $ Public safety 3.549,055 391,622 290,355 (2,867,078) (2,867,078) (3,090,606) Public works 5,006,636 614,265 1,399,102 22,885 (2,970,384) (2,970,384) (1,084,073) Health and human services 124,682 57,155 2,745 (64,782) (64,782) (107,375) Leisure activities 2,108,800 104,887 359,313 (1,644,600) (1,644,600) (1,825,143) Conservation and development 721,272 13,560 65,417 (642,295) (642,295) (543,380) Interest, issuance costs, and fiscal charges 693,853 (693,853) (693.853) (701,186) Total governmental activities 13,651,719 1,310,607 2,311,447 88,302 (9,941,363) (9,941,363) (8,482,723)

Business-type activities: Water and sewer 3,799,448 4,675,675 53,450 929,677 929,677 1,181.962

Total business-type activities 3,799,448 4,675,675 53,450 929,677 929,677 1,181,962

Total primary government $ 17,451,167 $ 5,986,282 3; 2,311,447 $ 141,752 (9,941,363) 929,677 (9,011,686) (7,300,761)

Component Unit: Housing Authority 517,744 550,736 32,992 (22,827) Total component unit 517,744 550,736 32,992 (22,827)

General revenues and transfers: Property taxes General purposes 3,118,799 3,118,799 2,963,792 Debt service 1,501,998 1,501,998 1.486.964 Tax Increments 2,049,756 2,049,756 2,084,631 Other taxes 223,379 223,379 284,851 Federal and State aid not restricted for specific purposes General 2,644,819 2,644,819 2,622,233 Interest and investment earnings 81,116 45,344 126,460 341,833 34 58 Loss on sale/disposal affixed assets (196,537) (196,537) (232,424) Miscellaneous 61.548 18,753 80,301 82,340 Transfers 428,674 (428,674) Total general revenues and transfers 9,913,552 (364,577) 9,548,975 9,634,220 34 58

Changes in net position (27,811) 565,100 537,289 2,333,459 33,026 (22,769)

Net position - beginning of year 40,779,764 27,626,581 68,406,345 66,072,886 21.339 44,108 Net position-end of year $ 40,751,953 ;S 28.191,681 3i 68,943,634 ;$ 68,406,345 $ 54,365 $ 21,339

The notes to the basic financial statements are an integral part of this statement. Page 16 Exhibit A-3 City ofPlatteville, Wisconsin Balance Sheet Governmental Funds December 31,2020 (With summarized financial information as of December 31, 2019)

Other Total Capital Debt Governmental Governmental Funds General Projects Service Funds 2020 2019 ASSETS Cash and investments $ 6,032,993 $ 253,038 118,770 $ 2,086,429 $ 8,491,230 $ 8,172,358 Restricted cash and investments 42,910 42,910 42,699 Receivables: Taxes 3,144,947 1,219,599 4,364,546 4,764,299 Other accounts 125,056 42,164 167,220 167,011 Other governments 201,420 7,357 234,324 443,101 216,568 Special assessments 11,031 11,031 9,150 Mortgages 1,457,726 1,457,726 1,473,886 Loans 231,149 345,523 576,672 459,326 Inventory 24,387 24.387 15,805 Due from other funds 449,203 449,203 426,667 Advances to other funds 402,738 48,011 450,749 441,397

Total assets $ 10,598,537 $ 260,395 $ 166,781 $ 5,453,062 $ 16,478,775 $ 16,189,166

LIABILITIES Accounts payable 374,593 135,646 $ 161,522 $ 671,761 $ 646,651 Accrued payroll 62,143 47 62,190 186,957 Due to other funds 35,193 20,529 55,722 19,703 Advances from other funds 728,607 728,607 769,255 Unearned revenue 6,375 6,375 1,191 Deposits 630 630 530

Total liabilities 472,559 135,646 917,080 1,525,285 1,624,287

DEFERRED INFLOWS OF RESOURCES Deferred revenues 5,565,940 3,711,151 9,277,091 9,295,737

FUND BALANCES Nonspendable 418,349 48,011 24,387 490,747 469,316 Restricted 413,451 118,770 1,344,294 1,876,515 1,613,284 Assigned 433,910 124,749 558,659 906,887 Unassigned (deficit) 3,294,328 (543,850) 2,750,478 2,279,655

Total fimd balance 4,560,038 124,749 166,781 824,831 5,676,399 5,269,142

Total liabilities, deferred outflow of resources and fund balance $ 10,598,537 $ 260,395 $ 166,781 $ 5,453,062 $ 16,478,775 $ 16,189,166

The notes to the financial statements are an integral part of this statement. Page 17 Exhibit A-4 City ofPlatteville, Wisconsin Reconciliation of the Governmental Funds Balance Sheet with the Statement of Net Position December 31,2020 (With summarized fmancial information as ofDecember 31, 2019)

2020 2019 Total fund balances-govemmental funds: $ 5,676,399 $ 5,269,142

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental funds are not financial resources and therefore are not reported in the fund statements. Amounts reported for governmental activities in die statement of net position: Governmental capital asset 94,416,087 92,574,916 Governmental accumulated depreciation (37,888,083) 56,528,004 (34,685,333) 57,889,583

The net pension asset is not a current financial resource and is, therefore, not reported in the fund statements 863,682

Pension and OPEB deferred outflows and inflows of resources are actuarially determined by the plans. These items are reflected in the statement of net position and are being amortized with pension and OPEB expense in die statement of activities. The deferred outflows of resources and deferred inflows of resources are not fmancial resources or uses and therefore are not reported in the fund statements. Deferred outflows of resources 2,192,337 2,604,853 Deferred inflows of resources (2,749,683) (1,387,806)

Other long-term assets that are not available to pay for current-period expenditures and therefore are deferred inflows for the fund statements. Long-temi notes and loans 2,034,399 1,933,212 Subsequent year tax equivalent from utility 428,674 421,440

Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in die funds statements. Long- term liabilities reported in the statement of net position that are not reported in the funds balance sheet are: Bonds and notes payable (20,549,975) (20,963,398) Tax increment revenue bonds (1,949,390) (2,440,892) Bond premium (298,111) (255,481) Accrued interest (170,583) (220,194) OPEB - group life insurance plan (243,620) (158,230) OPEB - City health insurance plan (594,330) (589,796) Net pension liability (942,627) Compensated absences (415,850) (380,042)

Net position of governmental activities $ 40,751,953 $ 40,779,764

The notes to the basic financial statements are an integral part of this statement. Page 18 Exhibit A-5 City ofPlatteville, Wisconsin Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended December 31,2020 (With summarized financial information for the year ended December 31, 2019)

Other Total Capital Debt Governmental Governmental Funds General Projects Service Funds 2020 2019 REVENUES Taxes $ 2,941,407 ;S 355,990 3; 1,501,998 $ 2,094,537 $ 6,893,932 $ 6,820,239 Special assessments 20,245 5,000 25,245 14,891 Intergovernmental 4,141,091 706,130 4,847,221 4,721,724 Licenses and permits 126,676 126,676 105,553 Fines and forfeitures 90,063 2,881 92,944 132.719 Public charges for services 626,714 112,047 355,880 1,094,641 1,305,826 Interest income 70,420 1,928 6,312 78,660 187,001 Loan repayments 12,565 34,329 46,894 111,095 Miscellaneous 164,111 57,534 2,437 1,788 225,870 214,456

Total revenues 8,193,292 530,571 1,506,363 3,201,857 13,432,083 13,613,504

EXPENDITURES Current: General government 1,267,083 14,655 1,281,738 1,162,404 Public safety 3,201,298 3,201,298 3,140,725 Public works 1,405,483 802,762 2,208,245 2,405,379 Health and social services 119,159 119,159 148,501 Leisure activities 1,686,423 7,448 1,693,871 1,898,850 Conservation and development 291,898 338,433 630,331 687,789 Capital outlay 40,535 2,344,508 318,880 2,703,923 2,578,857 Debt service: Principal retirement 1,240,000 893,272 2,133,272 2,223,156 Interest and fiscal charges 308,211 377,314 685,525 675,466 Debt issuance costs 33,188 15,108 38,981 87,277 47,237

Total expenditures 8,011,879 2,377,696 1,563,319 2,791,745 14,744,639 14,968,364

Excess (deficiency) of revenues over over expenditures 181,413 (1,847,125) (56,956) 410,112 (1,312,556) (1,354,860)

OTHER FINANCING SOURCES (USES) Long-term debt proceeds 1,170,000 1,170,000 1,125,000 Other fmancing source—refunding bonds 1,265,000 1,265,000 Current refunding of debt principal (1,205,541) (1,205,541) Debt premium 68,203 68,203 71,768 Proceeds from sale of capital assets 711 711 13,283 Transfer to other fimds (424,595) (906,675) (1,331,270) (1,202,378) Transfer from other funds 47,158 474,595 809,517 1,331,270 1,202,378 Transfer from utility-tax equivalent 421,440 421,440 407,005

Total other fmancing sources (uses) 44,714 1,644.595 68,203 (37,699) 1,719,813 1,617,056

Net change in fund balances 226,127 (202,530) 11,247 372,413 407,257 262,196

Fund balance-beginning of year 4,333,911 327,279 155,534 452,418 5,269,142 5,006,946 Fund balance-end ofyear $ 4,560,038 $ 124,749 $ 166,781 $ 824,831 $ 5,676,399 $ 5,269,142

The notes to the fmancial statements are an integral part of this statement. Page 19 Exhibit A-6 City ofPlatteville, Wisconsin Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities For the Year Ended December 31, 2020 (With summarized financial information for the year ended December 31, 2019)

2020 2019

Net change in fund balances-total governmental funds $ 407,257 262,196

Amounts reported for governmental activities in the statement of activities are different because:

The acquisition of capital assets are reported in the governmental funds as expenditures. However, for governmental activities those costs are shomi in the statement of net position and allocated over their estimated useful lives as annual depreciation expenses in the statement of activities. Capital outlay reported in governmental fund statements 2,270,483 4,126,368 Depreciation expenses reported in the statement of activities (3,422,314) (3,299,942) Amount by which capital outlays are greater (less) than depreciation (1,151,831) 826,426 ill the current period

The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade-ins, donations, and disposals) is to increase/decrease net position: (209,748) (239,489)

Compensated absences and OPEB are reported in the governmental funds when amounts are paid. The statement of activities reports the amount earned during the year. Change in OPEB - group life insurance plan liability and related deferred outflows and inflows of resources (9,728) (6,648) Change in OPEB - City health insurance plan liability and related deferred outflows and inflows of resources (37,413) (55,494) Change in compensated absences (35,808) 2,118

Repayment of principal on long-term debt is reported in the governmental funds as an expenditure, but is reported as a reduction in long-term debt in the statement of net position and does not affect die statement of activities The amount of long-term debt principal payments in the current year is: 3,339,925 2,223,156

The issuance of long-term debt (e.g. bonds, notes) provides current fmancial resources to governmental funds but does not affect the statement of activities (2,435,000) (1,125,000)

Repayments of economic development loans receivable are reflected as revenue in governmental funds, but are reported as a reduction of notes receivable in the statement of net position and does not affect the statement of activities (38,814) (99,406)

Additional economic development loans are reflected as expenditures in governmental funds, but are reported as additions to loans receivable in statement of net position and does not affect the statement of activities 140,000 34,777

The notes to the basic financial statements are an integral part of this statement. Exhibit A-6 (Continued) City ofPlatteville, Wisconsin Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities For the Year Ended December 31, 2020 (With summarized financial information for the year ended December 31, 2019)

2020 2019

Debt premiums are reported in the governmental funds as revenues when those amounts are received. However, the premium is shown in the statement of net position and allocated over the life of the debt issue as amortization expense in tlie statement of activities Amount of debt premium received in the current year (68,203) (71,768) Amount of debt premium amortized in the current year 25,573 22,096

In governmental funds, the current year utility tax equivalent is deferred and recognized as revenue in the subsequent year. In the statement of activities, this amount is recognized as a transfer in the year accrued. Prior year utility tax equivalent recognized as revenue in current year in the governmental funds (421,440) (407,005) Current year utility tax equivalent recognized as a transfer in for the statement of activities 428,674 421,440 7,234 14,435 In governmental funds, interest payments on outstanding debt are reported as an expenditure when paid. In the statement of activities, interest is reported as incurred. The amount of interest paid during the current period 683,614 674,666 The amount of interest accrued during the current period (634,003) (678,051) Interest paid is greater (less) than interest expensed by 49,611 (3,385)

Pension expense reported in the governmental funds represents current year required contributions into the defined benefit pension plan. Pension expense ill the statement of activities is actuarially determined by the defmed benefit pension plan as the difference between the net pension liability from the prior year to the current year, with some adjustments. Difference between the required contributions into the defined benefit plan and the actuarially determined change in net pension liability between years, with adjustments (10,866) (374,944)

Change in net position-governmental activities (27,811) $ 1,409,070

The notes to the basic financial statements are an integral part of this statement. Page 21 Exhibit A-7 City ofPlatteville, Wisconsin Statement of Net Position Proprietary Funds December 31,2020 (With summarized financial information as of December 31, 2019)

Water and Sewer Utility 2020 2019 ASSETS Current assets: Cash $ 1,866,328 $ 1,530,764 Petty cash 200 200 Customer accounts receivable 742,483 757,289 Other accounts receivable 16,093 6,946 Due from other funds 35,193 14,476 Inventories 30,314 31,423

Total current assets 2,690,61 1 2,341,098

Noncurrent assets:

Restricted assets: Net pension asset 139,676 Cash and Investments: Bond proceeds - unspent 467,172 591,484 Replacement fund 2,747,001 2,483,113 Depreciation fund 854,034 849,839 Debt reserve fund 1,126,148 1,026,162

Total restricted assets 5,334,031 4,950,598

Capital assets: Property and plant 55,906,134 54,800,641 Less: accumulated provision for depreciation 18,998,259 18,169,069

Net property and plant 36,907,875 36,631,572

Other assets: Advances due from other funds 277,858 327,858

Total noncurrent assets 42,519,764 41,910,028

DEFFERED OUTFLOWS OF RESOURCES Deferred pension outflows 327,413 482,055 OPEB - Group life insurance plan outflows 39,984 8,294 OPEB - City health insurance plan outflows 20,321 10,594 Unamortized major repairs 129,054

Total deferred outflows of resources 516,772 500,943

Total assets and deferred outflows of resources $ 45,727,147 $ 44,752,069

The notes to the basic financial statements are an integral part of this statement. Page 22 Exhibit A-7 (Continued) City ofPlatteville, Wisconsin Statement of Net Position Proprietary Funds December 31,2020 (With summarized financial information as of December 31, 2019)

Water and Sewer Utility 2020 2019 LIABILITIES Current liabilities: Accounts payable $ 122,938 $ 268,300 Accrued payroll 11,604 39,409 Accrued interest 77,685 76,846 Current portion of: Revenue bonds 929,526 856,825 Compensated absences 28,248 15,108 Due to other funds 428,674 421,440

Total current liabilities 1,598,675 1,677,928

Non-current liabilities Revenue bonds 15,785,149 15,221,974 Unamortized bond premium 234,437 253,190 Net pension liability 178,253 OPEB - Group life insurance plan 101,745 64,912 OPEB - City health insurance plan 167,632 176,173 Compensated absences 131,843 144,523 Less current portion of long-term debt (957,774) (871,933)

Total non-current liabilities 15,463,032 15,167,092

DEFFERED INFLOWS OF RESOURCES Deferred pension inflows 418,905 245,406 OPEB - Group life insurance plan inflows 30,489 30,006 OPEB - City health insurance plan inflows 24,365 5,056

Total deferred inflows of resources 473,759 280,468

NET POSITION Net investment in capital assets 21,355,461 21,747,892 Restricted Debt service - revenue bond funds 1,980,182 1,876,001 Equipment replacement 2,747,001 2,483,113 Unrestricted 2,109,037 1,519,575 Total net position 28,191,681 27,626,581

Total liabilities, deferred inflows of resources, and net position $ 45,727,147 $ 44,752,069

The notes to the basic financial statements are an integral part of this statement. Page 23 Exhibit A-8 City ofPlatteville, Wisconsin Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds For the Year Ended December 31,2020 (With summarized financial information for the year ended December 31, 2019)

Total Water SewerSewer 20202020 2019 OPERATING REVENUES Metered sales $ 1,334,878 $ $ 1,334,878 :E 1,340,861 Private fire protection 89,001 89,001 88,521 Public fire protection 625,252 625,252 623,811 Public authorities 185,273 185,273 258,652 Measured sewer service 2,272,868 2,272,868 2,342,419 Forfeited discounts 1,118 1,181 2,299 14,089 Miscellaneous 149,770 16,334 166,104 179,251

Total operating revenues 2,385,292 2,290,383 4,675,675 4,847,604

OPERATING EXPENDITURES Pumping expenses 185,185 185,185 178,701 Treatment expenses 117.840 463,716 581,556 551,984 Transmission and distribution 226,061 226,061 172,331 Customer accounts expense 51,083 9,429 60,512 57,329 Administrative and general 319,609 504,554 824,163 760,134 Rent 1,080 6,528 7,608 7,240 Transportation expenses 22,877 22,877 34,584 Maintenance of sewage system 187,337 187,337 186,617 Depreciation 521,642 620,871 1,142,513 1,139,414 Taxes 8,371 54,600 62,971 60,661

Total operating expenses 1,430,871 1,869,912 3,300,783 3,148,995

Operating income $ 954,421 $ 420,471 1,374,892 1,698,609

NONOPERATING REVENUES (EXPENSES) *Interest and dividends on investments 45,344 151,782 *Interest expense (475,753) (457,373) *Amortization of debt premium 18,753 18,753 *Debt issuance costs (22,912) (59,274) *Loss on sale/disposal affixed assets (6,668) *Transfer of tax equivalent (428,674) (421,440)

Total nonoperating revenues (expenses) (863,242) (774,220)

Income before contributions 511,650 924,389

*Capital contributions 53,450

Change in net position 565,100 924,389

Net position - beginning of year 27,626,581 26,702,192

Net position-end of year $ 28,191,681 $ 27,626,581 * Not allocated

The notes to the basic financial statements are an integral part of this statement Page 24 Exhibit A-9 City ofPlatteville, Wisconsin Statement of Cash Flows Proprietary Funds For the Year Ended December 31,2020 (With summarized financial information for the year ended December 31, 2019)

2020 2019 CASH FLOWS FROM (USED BY) OPERATING ACTIVITIES Received fi'om customers $ 4,681,334 $ 4,805,243 Payments to employees (791,440) (771,859) Payment for employee benefits (319,443) (360,097) Payment to suppliers (999,444) (882,975)

Net cash flows from operating activities 2,571,007 2,790,312

CASH FLOWS FROM (USED BY) NONCAPITAL FINANCING ACTFVITIES Repayment of advanced funds from TIP #7 50,000 593,142 Paid to municipality for tax equivalent (428,674) (421,440)

Net cash flows from (used by) noncapital financing activities: (378,674) 171,702

CASH FLOWS FROM (USED BY) CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (1,615,837) (2,572,867) Contributed capital received 53,450 Cost of removal (29,850) Debt retired (856,825) (754,305) Debt issuance costs (22,912) (59,274) Debt proceeds 1,420,000 1,625,000 Interest paid (474,914) (457,210) Payment for major repair (161,318)

Net cash flows (used by) capital and related financing activities (1,658,356) (2,248,506)

CASH FLOWS FROM (USED BY) INVESTING ACTIVITIES Receipt of investments maturing 754,090 1,890,455 Investment income 45,344 151,782

Net cash flows from (used by) from investing activities 799,434 2,042,237

Net change in cash and cash equivalents 1,333,411 2,755,745

Cash and cash equivalents - beginning of year 4,721,180 1,965,435 Cash and cash equivalents - end of year $ 6,054,591 3» 4,721,180

Reconciliation of cash and cash equivalents to statement of net position accounts Cash $ 1,866,328 $ 1,530,764 Petty cash 200 200 Restricted cash and investments 5,194,355 4,950,598 Less: long-term investments (1,006,292) (1,760,382)

Total cash and cash equivalents $ 6,054,591 $ 4,721,180

The notes to the basic financial statements are an integral part of this statement. Page 25 Exhibit A-9 (Continued) City ofPlatteville, Wisconsin Statement of Cash Flows Proprietary Funds For the Year Ended December 31,2020 (With summarized financial information for the year ended December 31, 2019)

2020 2019 Reconciliation of operating income to net cash provided by operating activities: Operating income $ 1,374,892 $ 1,698,609 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation expense 1,142,513 1,139,414 Pension expense 10,212 72,112 Life insurance OPEB expense 5,626 6,816 Health insurance OPEB expense 1,041 (20,127) Amortization of major repairs 32,264 Changes in assets and liabilities: (Increase) decrease in customer accounts receivable 14,806 (40,830) (Increase) decrease in other accounts receivable (9,147) (1,531) (Increase) decrease in due from other funds (20,717) (522) (Increase) decrease in inventories 1,109 2,516 Increase (decrease) in accounts payable 51,659 (89,244) Increase (decrease) in accmed payroll (27,805) 2,254 Increase (decrease) in due other funds 7,234 14,435 Increase (decrease) in compensated absences (12,680) 6,410

Net cash provided by operating activities $ 2,571,007 $ 2,790,312

The notes to the basic financial statements are an integral part of this statement. Page 26 Exhibit A-10 City ofPlatteville, Wisconsin Statement of Fiduciary Net Position Fiduciary Funds December 31,2020 (With summarized financial information as of December 31, 2019)

Custodial Fund Tax Collection Total Fund 2020 2019

ASSETS Cash and investments $ 3,138,991 $ 3,138,991 $ 2,698,828 Taxes receivable 5,561,951 5,561,951 6,247,263

Total assets $ 8,700,942 $ 8,700,942 $ 8,946,091

LIABILITIES Due to other taxing units $ 8,700,942 $ 8,700,942 $ 8,946,091

NET POSITION Restricted

Totalliabilities and net position $ 8,700,942 $ 8,700,942 $ 8,946,091

The notes to the financial statements are an integral part of this statement. Page 27 Exhibit A-11 City ofPlatteville, Wisconsin Statement of Changes in Fiduciary Net Position Fiduciary Funds December 31,2020 (With summarized financial information as of December 31, 2019)

Custodial Fund Tax Collection Total Fund 2020 2019

ASSETS Property tax collections for other governments $ 6,549,491 ;? 6,549,491 $ 5,660,501

DEDUCTIONS Property tax collections paid or owed to other governments 6,549,491 6,549,491 5,660,501

Net increase (decrease) in fiduciary net position

Net position - beginning of year

Net position - end of year

The notes to the financial statements are an integral part of this statement. Page 28 NOTES To THE BASIC FINANCIAL STATEMENTS City ofPlatteville, Wisconsin December 31,2020 Index to Notes to tlie Financial Statements Page

Note 1. Summary of Significant Accounting Policies ...... 29

A. Reporting Entity ...... 29

B. Government-Wide and Fund Financial Statements...... 29 - 32 C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation...... 32 - 33

D. Cash and Cash Equivalents/Investments...... 34

E. Receivables...... 34

F. Inventories and Prepaid Items ...... 35

G. Restricted Assets ...... 35

H. Capital Assets...... 35

I. Compensated Absences...... 36

J. Long-Term Obligations/Conduit Debt...... 36

K. Claims and Judgments...... 36

L. Risk Management...... 36

M. Equity Classifications...... 37-38

N. Transfers...... 38

0. Housing Conservation and Community Development Block Grant...... 38

P. Summarized Comparative Information...... 38

Q. Pensions...... 38

R. Other Postemployment Benefits...... 38

S. Deferred Outflows and Inflows of Resources...... 39

T. Unamortized Major Repairs...... 39

Note 2. Explanation of Certain Differences Between Governmental

Fund Statements and Govenunent-Wide Statements ...... 39

Note 3. Cash and Investments...... 40-42

Note 4. Capital Assets...... 43-44

Note 5. Long-Term Obligations...... 45-48

Note 6. Lons-Term Advances...... 49

Note 7. OtherPostemployment Benefits - Multiple Employer Life Insurance Plan...... 49 - 53

Note 8. Other Postemployment Benefits - Single Employer Health Insurance Plan ...... 53-56

Note 9. Defined Benefit Pension Plan...... 56 - 62

Note 10. Contingent Liabilities...... 62

Note 11. Comp_ensated Absences...... 62

Note 12. Tax Incremental Districts ...... 63 - 64

Note 13. Governmental Activities Net Position/Fund Balances...... 64 - 68

Note 14. Deferred Inflows of Resources...... 68

Note 15. Restricted Assets ...... ^

Note 16. Interfund Receivables/Payables and Transfers...... 69

Note 17. Commitments/Subsequent Events...... 70

Note 18. Tax Abatements...... 70

Note 19. Tax Levy Limit...... 71

Note 20. Component Unit-Housing Authority...... 71

Note 21. Effect of New Accounting Standards on Current Period Financial Statements...... 71 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the City ofPlatteville, Wisconsin have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The significant accounting principles and policies utilized by the City are described below:

A. Reporting Entity

The City is a municipal corporation governed by an elected seven-member council. This report includes all of the funds of the City ofPlatteville. The reporting entity for the City consists of the (a) the primary government, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity's financial statements to be misleading or incomplete. Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. The primary government is financially accountable if it appoints a voting majority of the organization's governing body and (1) it is able to impose its will on that organization or (2) there is a potential for the organization to provide specific financial benefits to or burdens on the primary government. The primary government may be financially accountable if an organization is fiscally dependent on the primary government. The City has identified the following component unit that is required to be included in the financial statements in accordance with standards established in GASB standards.

Discretely Presented Component Unit

The Platteville Housing Authority was created by the City ofPlatteville under the provisions of Section 66.40 to 66.404 of the Wisconsin Statutes. The central purpose of the Platteville Housing Authority is to provide the opportunity for the City ofPlatteville residents to live in decent, affordable and standard housing. The programs at the Platteville Housing Authority are created to enable Platteville families to improve their housing conditions. Its governing board is appointed by the City Council.

B. GQvernment-Wide and Fund Financial Statements

The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity except for fiduciary funds. The statements distinguish between governmental and business-type activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues. Business-type activities are financed in whole or in part by fees charged to external parties for goods or services. Likewise, the primary government is reported separately from a legally separate component unit for which the primary government is financially accountable.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The City does not allocate indirect expenses to functions in the statement of activities. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment, and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported as general revenues. Internally dedicated resources are reported as general revenues rather than as program revenues.

Page 29 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTDSTG POLICIES (CONTINUED)

B. Government-Wide and Fund Financial Statements ("Continued)

Fund Financial Statements

Financial statements of the reporting entity are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts, which constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, net position/fand equity, revenues, and expenditure/expenses.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

Funds are organized in major funds or non-major funds within the governmental and proprietary statements. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria:

a. Total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that categoiy or type, and

b. The same element of the individual governmental fund or enterprise fund that met the 10 percent test is at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

c. In addition, any other governmental or proprietary fund that the City believes is particularly important to financial statement users may be reported as a major fund.

Major Governmental Funds:

The City reports the following major governmental funds:

General Fund - Accounts for the City's primary operating activities. It is used to account for all financial resources except those required to be accounted for in another fund.

Capital Improvements Capital Project Fund - Accounts for financial resources to be used for the acquisition or construction of equipment and/or major capital facilities.

General Debt Service Fund — Accounts for the accumulation of resources for, and the payment of, general long- term debt principal, interest and related costs.

Major Enterprise Funds:

The City reports the following major enterprise funds:

Water and Sewer Utility - Accounts for operations of the water and sewer system.

Page 30 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ('CONTINUED)

B. Government-Wide and Fund Financial Statements ('Continued)

Non-Maior Governmental Funds:

The City reports the following non-major governmental funds:

Special Revenue Funds - Accounts for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes.

Airport Community Development Block Grant Redevelopment Authority Housing Conservation Program Library (Littlefield) Zeigert Trust Boil Cemetery Taxi/Bus Affordable Housing Broske Center

TIP District No. 4 - Accounts for the activity of tax incremental district No. 4, including the payment of general long-term debt principal, interest and related costs.

TIP District No. 5 - Accounts for the activity of tax incremental district No. 5, including the payment of general long-term debt principal, interest and related costs.

TIP District No. 6 - Accounts for the activity of tax incremental district No. 6, including the payment of general long-term debt principal, interest and related costs.

TIP District No. 7 - Accounts for the activity of tax incremental district No. 7, including the payment of general long-term debt principal, interest and related costs.

Permanent Funds - Are used to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the City's programs.

-Cemetery perpetual care

Fiduciary Funds fNot included in Government-Wide Statements)

Fiduciary funds consist of pension (and other employee benefit) trust funds, private-purpose trust funds, investment trust funds, and custodial funds. Fiduciary funds should be used only to report resources held for individuals, private organizations, or other governments. A fund is presented as a fiduciary fund when all of the following criteria are met: a) the government controls the assets that finance the activity, b) assets are not generated from the government's own-source revenues or from government-mandated or voluntary nonexchange transactions, c) assets are administered through a qualifying trust or the government does not have administrative involvement and the assets are not generated from the government's delivery of goods or services to the beneficiaries, or the assets are for the benefit of entities that are not part of the government's reporting entity.

Page 31 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTmO POLICIES CCONTINUED)

B. Government-Wide and Fund Financial Statements fContinued)

The City reports the following fiduciary fund:

Custodial Funds - used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, and/or other governmental units. The City accounts for tax collections payable to overlying taxing jurisdictions in a custodial fund.

-Tax collection

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

Government-Wide Financial Statements

The government-wide statement of net position and statement of activities are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Property taxes are recognized as revenues in the year for which they are levied. Taxes receivable for the following year are recorded as receivables and deferred inflows of resources. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider are met. Special assessments are recorded as revenue when earned. Unbilled receivables are recorded as revenues when services are provided.

As a general rule, the effect of interfund activity has been eliminated from the govermnent-wide financial statements. Exceptions to this general rule are charges between the City's water and sewer utility and various other functions of the government, Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Fund Financial Statements

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recorded when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences, and pension expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources.

Page 32 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED')

C. Measurement Focus, Basis ofAccountine, and Financial Statement Presentation ('Continued)

Property taxes are recorded in the year levied as receivables and deferred inflows of resources. They are recognized as revenues in the succeeding year when services financed by the levy are being provided.

Intergovernmental aids and grants are recognized as revenues in the period the City is entitled the resources and the amounts are available. Amounts owed to the City which are not available are recorded as receivables and deferred inflows of resources. Amounts received prior to the entitlement period are also recorded as deferred inflows of resources.

Special assessments are recorded as revenues when they become measurable and available as current assets. Annual installments due in future years are reflected as receivables and deferred inflows of resources.

Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services, special assessments and interest. Other general revenues such as fines and forfeitures, inspection fees, recreation fees and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above.

The City reports deferred inflows of resources on its governmental funds balance sheet. Deferred inflows of resources arise from taxes levied in the current year, which are for subsequent year's operations. For governmental fund financial statements, deferred inflows of resources arise when a potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred inflows of resources also arise when resources are received before the City has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the deferred inflows of resources are removed from the balance sheet and revenue is recognized.

Proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as described previously in this note.

The proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the water and sewer utility are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administration expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

Revenues and expenditures arising from non-exchange transactions, such as property and sales taxes, fines, and grants are recorded according to the standards in Governmental Accounting Standards.

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

Page 33 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ('CONTINUED)

D. Cash and Cash Equivalent/Investments

All deposits of the City are made in board designated official depositories and are secured as required by State Statute. The City may designate, as an official depository, any bank or savings association. Also, the City may establish time deposit accounts such as NOW and SuperNOW accounts, money market accounts, and certificates of deposit.

Investments with remaining maturities at the time of purchase of one year or less are stated at amortized cost, which approximates fair value. Investments with a maturity of more than one year at acquisition and non- money market investments are carried at fair value as determined by quoted market prices.

For purposes of the statement of cash flows, all cash deposits and highly liquid investments with an original maturity of three months or less (including restricted assets) are considered to be cash equivalents.

E. Receivables

Property taxes are levied in December on the assessed value as of the prior Januaiy 1. In addition to property taxes for the City, taxes are collected for and remitted to the state and county governments as well as the local school district and technical college district. Taxes for all state and local governmental units billed in the current year for the succeeding year are reflected as receivables and due to other taxing units in the accompanying custodial fund statement of net position.

Property tax calendar - 2020 tax roll:

Lien date and levy date December 2020 Tax bills mailed December 2020 Payment in full, or Januaiy 31, 2021 First installment due January 3 1,2021 Second installment due July 31, 2021 Personal property taxes in full January 31,202 1 Tax sale- 2020 delinquent real estate taxes October 2024

No provision for uncollectible accounts receivable has been made for customer accounts receivable since the Water and Sewer Utility has the right by law to place delinquent bills on the tax roll.

During the course of operations, transactions occur between individual funds that may result in amounts owed between funds. Short-term interfund loans are reported as "due to and from other funds," long-term interfund loans (noncurrent portion) are reported as "advances from and to other funds," interfund receivables and payables between funds within governmental activities are eliminated in the statement of net position, any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances."

In the governmental fund financial statements, advances to other funds are offset equally by nonspendable fund balance which indicates that they do not constitute expendable available financial resources and, therefore, are not available for appropriation.

Page 34 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ('CONTINUED)

F. Inventories and Prepaid Items

Inventories of governmental fund types consist of airport fuel and expendable supplies held for consumption. Expendable supplies, which are not material, are considered expenditures when purchased and, accordingly, are not reflected on the Balance Sheet-Governmental Funds.

Inventories of proprietary fund types are valued at cost using the fu-st-in, first-out method and are charged as expenses or are capitalized when used.

G. Restricted Assets

Mandatory segregations of assets are presented as restricted assets. Such segregations are required by bond agreements and other external parties. Current liabilities payable from these restricted assets are so classified. The excess of restricted assets over current liabilities payable from restricted assets will be used first for retirement of related long-term debt. The remainder, if generated from earnings, is shown as restricted net position.

H. Capital Assets

Government-Wide Statements

In the government-wide financial statements, fixed assets are accounted for as capital assets. Capital assets are defined by the government as assets with an initial cost of more than $10,000 and an estimated useful life in excess of three years. All capital assets are valued at historical cost, or estimated historical cost if actual amounts are unavailable. Donated fixed assets are reported at acquisition value.

Additions to and replacements of capital assets of business-type activities are recorded at original cost, which includes material, labor, overhead, and an allowance for the cost of funds used during construction when significant. The cost of renewals and betterments relating to retirement units is added to plant accounts. The cost of property replaced, retired or otherwise disposed of, is deducted from plant accounts and, generally, together with removal costs less salvage, is charged to accumulated depreciation.

Depreciation of all exhaustible fixed assets is recorded as an allocated expense in the statement of activities, with accumulated depreciation reflected in the statement of net position. Depreciation is provided over the assets' estimated useful lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows:

Buildings 20-50 Years Machinery and Equipment 3-40 Years Utility System 10-100 Years

Fund Financial Statements

In the fund financial statements, fixed assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Fixed assets used in proprietary fund operations are accounted for the same way as in the government-wide statements.

Page 35 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

I. Compensated Absences

Under terms of employment, employees are granted sick leave and vacations in vaiying amounts. Only benefits considered to be vested are disclosed in these statements.

All vested vacation and sick leave pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements, or are payable with expendable available resources.

Payments for vacation and sick leave will be made at rates in effect when the benefits are used. Accumulated vacation and sick leave liabilities at December 31, 2020 are determined on the basis of current salary rates and include salary related payments.

J. Lone-Term Obligations/Conduit Debt

All long-term obligations to be repaid from governmental and business-type resources are reported as liabilities in the govemment-wide statements. The long-term obligations consist primarily of notes and bonds payable, and accrued compensated absences.

Long-term obligations for governmental funds are not reported as liabilities in the fund financial statements. The face value of debts (plus any premiums) are reported as other financing sources and payments of principal and interest are reported as expenditures. The accounting in proprietary funds is the same as it is in the government-wide statements.

The City has approved the issuance of industrial revenue bonds (IRB) for the benefit of private business enterprises. IRB's are secured by mortgages or revenue agreements on the associated projects, and do not constitute indebtedness of the City. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. The total amount ofIRB's outstanding at the end of the year is approximately $22,820,23 1, made up of two issues.

K. Claims and Judgments

Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board pronouncements are met. Claims and judgments that would normally be liquidated with expendable available financial resources are recorded during the year as expenditures in the governmental funds. If they are not to be liquidated with expendable available financial resources, no liability is recognized in the governmental fund statements. The related expenditure is recognized when the liability is liquidated. Claims and judgments are recorded in the government-wide statements and proprietary funds as expenses when the related liabilities are incurred.

L. Risk Management

The City is exposed to various risks of loss related to tort; theft of, damage to, and destruction of assets; errors and omission; injuries to employees; and natural disasters. The City maintains commercial insurance coverage covering each of those risks of loss. Management believes such coverage is sufficient to preclude any significant uninsured losses to the City. Settled claims have not exceeded this commercial coverage in any of the past three fiscal years.

Page 36 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTFNG POLICmS ("CONTINUED')

M. Equity Classifications

Government-Wide Statements

Equity is classified as net position and displayed in three components:

a. Net investment in capital assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. If there are significant unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds are not included in the calculation of net investment in capital assets. b. Restricted net position - Consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments or, 2) law through constitutional provisions or enabling legislation. c. Unrestricted net position - All other net position that does not meet the definition of "restricted" or "net investment in capital assets."

When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed.

Fund Statements

The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

• Non-Spendable - includes amounts that are not in a spendable form (such as inventoiy and advances) or are required to be maintained intact. • Restricted - includes amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions, or by enabling legislation. • Committed - includes amounts constrained to specific purposes by the City Council, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the City Council takes the same highest level action to remove or change the constraint. • Assigned - includes amounts the City Council intends to use for a specific purpose; intent can be expressed by the City Council or by an official or body to which the City Council delegates the authority. All remaining positive spendable amounts in governmental funds, other than the general fund, that are neither restricted nor committed may be assigned. Assignments may take place after the end of the reporting period. • Unassigned - includes residual positive fund balance within the general fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for those purposes.

The City's fund balance policy is to strive to maintain an unassigned fund balance equal to 20% of the General Fund budget.

The Council may, from time to time, commit additional amounts of fund balance to a specific purpose. Such action shall be taken in open meeting and require the approval of a majority of the Council. Commitments of fund balance, once made, can be modified only by majority vote of the Council.

Page 37 CityofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ('CONTINUED)

M, Equity Classifications ('Continued)

When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available, it shall be the policy of the City to consider restricted amounts to have been reduced first. When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, it shall be the policy of the City that committed amounts would be reduced first, followed by assigned amounts and then unassigned amounts.

N. Transfers

Transfers include the payment in lieu of taxes from the water and sewer utility to the general fund.

0. Housing Conservation and Community Development Block Grant

Long-term loans receivable under the Housing Conservation and Community Development Block Program are shown as loans receivable and deferred inflows of resources in the governmental fund statements.

P. Summarized Comparative Information

The basic financial statements include certain prior year summarized comparative information in total, but not at the level of detail for a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the government's financial statements for the year ended December 31, 2019, from which the summarized information was derived.

Q. Pensions

For purposes of measuring the net pension liability (asset), deferred outflows of resources, and deferred inflows of resources related to pensions, pension expense, information about the fiduciary net position of the Wisconsm Retirement System (WRS) and additions to/deductions from WRS' fiduciaiy net position have been determined on the same basis as they are reported for WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefits terms. Investments are reported at fair value.

R. Oth_er PostemBlQYment Benefits

Group life insurance plan

The fiduciary net position of the Local Retiree Life Insurance Fund (LRLIF) has been determined using the flow of economic resources measurement focus and the accrual basis of accounting. This includes for purposes of measurmg the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to other post-employment benefits, OPEB expense, and information about the fiduciary net position of the LRLIF and additions to/deductions from LRLIFs fiduciary net position have been determined on the same basis as they are reported by LRLIF. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fau' value.

City health insurance plan

For purposes of measuring the OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information of the City's Other Postemployment Benefit Plan (the Plan) has been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with the benefit terms.

Page 38 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CQNimUED)

S. Deferred Outflows and Inflows of Resources

In addition to assets, the statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to a future period and will not be recognized as an outflow of resources (expenditure) until then. The City has items that qualify for reporting in this categoiy. The deferred outflows of resources were derived from the OPEB plans, the WRS pension system, and unamortized major repairs as approved by the Public Service Commission.

In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period and will not be recognized as an inflow of resources (revenue) until then. The City has items that qualify for reporting in this category. Deferred inflows of resources related to the OPEB plans are discussed in Note 7 and Note 8, deferred inflows of resources related to the WRS pension system are discussed in Note 9, and the remaining deferred inflows of resources are discussed in Note 14.

T, Unamortized Major ReBairs

The water utility incurred $161,318 of water tower painting and repau- costs in 2020. This amount is being amortized to expense over five years per authorization fi'om the Public Service Commission. The balance at December 31, 2020 was $129,054.

NOTE 2 EXPLANATION OF CERTAIN DIFFERENCES BETWEEN GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE STATEMENTS

Due to the differences in the measurement focus and basis of accounting used on the government fund statements and district-wide statements certain financial transactions are treated differently. The basic financial statements contain a full reconciliation of these items.

Explanation of Differences between Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances and the Statement of Activities

Differences between the governmental funds statement of revenues, expenditures and changes in fund balance and the statement of activities fall into one of three broad categories.

a. Long-term revenue differences arise because governmental funds report revenues only when they are considered "available", whereas the statement of activities reports revenues when earned. Differences in long-term expenses arise because governmental funds report on a modified accrual basis whereas the accrual basis of accounting is used on the statement of activities. b. Capital related differences include (1) the difference between proceeds for the sale of capital assets reported on governmental fund statements and the gain or loss on the sale of assets as reported on the statement of activities, and (2) the difference between recording an expenditure for the purchase of capital items in the governmental fund statements, and capitalization and recording depreciation expense on those items as recorded in the statement of activities. c. Long-term debt transaction differences occur because long-term debt proceeds are recorded as revenue and both interest and principal payments are recorded as expenditures in the governmental fund statements. In the statement of activities, long-term debt proceeds are recorded as a liability, interest expense is recorded as incurred, and principal payments are recorded as a reduction of liabilities.

Page 39 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 3 CASH AND INVESTMENTS

At December 31, 2020, the cash and investments included the following:

Deposits with financial institutions $ 4,435,118 Wisconsin Local Government Investment Pool 14,297,429 Petty cash 1,467 Total $ 18,734,014

Cash and investments as of December 31, 2020 are classified in the accompanying financial statements as follows: Exhibit A-1: Cash and investments $ 10,357,758 Restricted cash and investments 5,237,265 Exhibit A-10: Cash and investments 3,138,991 Total cash and investments $ 18,734,014

Investments Authorized by Wisconsin State Statutes

Investment of City funds is restricted by state statutes. Available investments are limited to:

• Time deposits in any credit union, bank, savings bank, trust company or savings and loan association. • Bonds or securities of any county, city, drainage district, technical college district, village, town, or school district of the state. Also, bonds issued by a local exposition district, a local professional baseball park district, or by the University of Wisconsin Hospitals and Clinics Authority. • Bonds or securities issued or guaranteed by the federal government. • The local government investment pool. • Any security maturing m seven years or less and having the highest or second highest rating category of a nationally recognized rating agency. • Securities of an open-end management investment company or investment trust, subject to various conditions and investment options. • Repurchase agreements with public depositories, with certain conditions. • Bond issued by a local football stadium district. • Bonds issued by a local arts district. • Bonds issued by the Wisconsin Aerospace Authority.

Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

The City's investment policy limits investments to securities with maturities of less than five years from the date of purchase.

Page 40 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 3 CASH AND INVESTMENTS CCONTmUED)

Information about the sensitivity of the fair values of the City's investments to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity:

12 months or 13 to 24 25 to 36 Investment Type Amount less months months Certificates of deposit $ 2,138,301 $ 1,265,053 $ 622,902 $ 250,346 Local Government Investment Pool 14,297,429 14,297,429 Totals $ 16,435,730 $ 15,562,482 $ 622,902 ;$ 250,346

Credit Risk

Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. State law limits investments in commercial paper, corporate bonds and mutual bond funds to the top two ratings issued by nationally recognized statistical rating organizations. The City's investment policy limits investments to those authorized by Wisconsin State Statues. As of December 31, 2020, the City's investments were rated as follows:

Amount Rating Wisconsin Local Government Investment Pool $ 14,297,429 Not Rated

Custodial CreditRisk

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City would not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial risk for investments is the risk that, in the event of failure of the counterparty (e.g. broker-dealer) to a transaction, the City would not be able to recover the value of its investment of collateral securities that are in possession of another party.

Federal Deposit Insurance Corporation (FDIC) Insurance

The insurance coverage of public unit accounts depends upon the type of deposit and the location of the insured depository institution. All time and savings deposits owned by a public unit and held by the public unit's official custodian in an insured depository institution within the State in which the public unit is located are added together and insured up to $250,000. Separately, all demand deposits owned by a public unit and held by the public unit's official custodian in an insured depository institution within the State in which the public unit is located are added together and insured up to $250,000. For the purpose of these rules, the term 'time and savings deposits' includes NOW accounts and money market deposit accounts but does not include interest bearing demand deposit accounts. The term 'demand deposits' means both interest-bearing and noninterest-bearing deposits that are payable on demand and for which the depository institution does not reserve the right to require advance notice of an intended withdrawal.

Collateralization of Public Unit Deposits

Depending on applicable state or federal law, public unit deposits may be secured by collateral or assets of the bank. In the event of the failure of the bank, the FDIC will honor the collateralization agreement if the agreement is valid and enforceable under applicable law. The FDIC does not guarantee, however, that the collateral will be sufficient to cover the amount of the uninsured funds. As such, although it does not increase the insurance coverage of the public unit deposits, collateralization provides an avenue of recovery in the event of the failure of an insured bank.

Page 41 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 3 CASH AND INVESTMENTS fCONTrNUEDl

Bank accounts and the local government investment pool are also insured by the State Deposit Guarantee Fund in the amount of $400,000. However, due to the relatively small size of the Guarantee Fund in relationship to the total deposits covered and other legal implications, recovery of material principal losses may be significant to individual organizations. Additionally, deposits in each local and area credit union are insured by the NCUA in the amount of $250,000 for interest bearing accounts and $250,000 for non-interest bearing accounts.

The City's investment policy requires collateralization on certificate of deposits which exceed the FDIC and State Deposit Guaranty Fund insurance limits and on repurchase agreements. The collateral is limited to securities of the U.S. Treasury and its agencies.

As of December 31, 2020, $2,412,637 of the City's deposits were insured by the FDIC or NCUA, $863,463 were insured by a federal home loan bank letter of credit, and $1,206 were in excess of federal depositoiy insurance limits, national credit union insurance limits, and pledged collateral. The Wisconsin State Guaranty Fund would provide coverage for this amount, providing funds are available at the time of any potential loss.

Fluctuating cash flows during the year due to tax collections, receipt of state aids and proceeds from borrowing may have resulted in temporary balances during the year significantly exceeding uninsured amounts at the balance sheet date.

Wisconsin Local Government Investment Pool

The Wisconsin Local Government Investment Pool (LGIP) is part of the State Investment Fund (SIF), and is managed by the State of Wisconsin Investment Board (SWIB). The SIF is not registered with the Securities and Exchange Commission, but operates under the statutory authority of Wisconsin Chapter 25. The SIF reports the fair value of its underlying assets annually. All investments are valued at amortized cost by the SIF for purposes of calculating earnings to each participant. Specifically, the SIP distributes income to pool participants monthly, based on their average daily share balance. Distributions include interest income based on stated rates (both paid and accrued), amortization of discounts and premiums on a straight-line basis, realized investment gains and losses calculated on an amortized cost basis, and investment expenses. This method does not distribute to participants any unrealized gains or losses generated by the pool's investments.

Detailed information about the SIF is available in separately issued fmancial statements available at littps: doa.wi.gov/Pa2es StateFiiiancesLGIP.aspx. Participants in the LGIP have the right to withdraw their funds in total on one day's notice. At December 31, 2020, the fair value of the City's share of the LGIP's assets was substantially equal to the amount reported above. Information on derivatives was not available to the City.

SWIB may invest in obligations of the U.S. Treasury and it agencies, Commercial Paper, Bank Time Deposits/Certificates of Deposit, Bankers' Acceptances, Asset Backed Securities and Repurchase Agreements secured by the U.S. Government or its agencies and other instruments authorized under State Investment Fund Investment guidelines.

Investment allocation in the local government investment pool as of December 31, 2020 was: 86.76% in U.S. Government Securities, 2.39% in Bankers' Acceptances and 10.85% in commercial paper and corporate notes. The Wisconsin State Treasurer updates the investment allocations on a monthly basis.

Concentration of Credit Risk

The City places no limit on the amount the City may invest in any one issuer.

Page 42 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 4 CAPITAL ASSETS

Capital asset activity for the year ended December 31, 2020 was as follows:

Balance Balance 1/1/20 Additions Deletions 12/31/20 Governmental Activities:

Capital assets not being depreciated: Land $ 3,558,698 $ 3,558,698 Construction in progress 1,181,761 67,263 (1,171,834) 77,190 Total capital asset not being depreciated 4,740,459 67,263 (1,171,834) 3,635,888

Other capital assets Land improvements 3,646,500 3,646,500 Buildings and improvements 9,403,134 655,831 10,058,965 Machinery and equipment 5,241,435 700,143 (26,400) 5,915,178 Vehicles 4,653,079 382,705 5,035,784 Infrastructure 64,890,309 1,636,376 (402,913) 66,123,772 Total other capital assets at historical costs 87,834,457 3,375,055 (429,313) 90,780,199

Less accumulated depreciation for: Land improvements 1,098,255 166,442 1,264,697 Buildings and improvements 4,497,726 235,941 4,733,667 Machineiy and equipment 2,928,206 466,871 (20,752) 3,374,325 Vehicles 2,647,876 310,491 2,958,367 Infrastructure 23,513,270 2,242,569 (198,812) 25,557,027 Total accumulated depreciation 34,685,333 3,422,314 (219,564) 37,888,083

Net other capital assets 53,149,124 (47,259) (209,749) 52,892,116

Total net capital assets $ 57,889,583 $ 20,004 $(1,381,583) $ 56,528,004

Depreciation expense was charged to functions as follows:

Governmental Activities General government $ 104,575 Public safety 268,018 Public works, which includes the depreciation of infrastructure 2,601,051 Leisure activities 439,228 Health and human services 5,523 Conservation and development 3,919 Total governmental activities depreciation expense $ 3,422,314

Page 43 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 4 CAPITAL ASSETS CCONTFNUED)

Beginning Ending Balance Additions Removals Balance Business-type Activities:

Capital assets not being depreciated: Intangible plant $ 8,978 $ $ $ 8,978 Land and land rights 40,438 40,438 Construction in progress 436,227 134,788 (436,227) 134,788 Total capital assets not being depreciated 485,643 134,788 (436,227) 184,204

Capital assets being depreciated: Water: Source of supply 1,574,639 1,574,639 Pumping 2,064,852 2,064,852 Water treatment 1,413,694 1,413,694 Transmission and distribution 20,288,427 794,594 (185,717) 20,897,304 General plant 811,591 811,591 Sewer: Collection system 16,769,294 569,963 (112,987) 17,226,270 Treatment and disposal 10,244,440 355,698 (14,619) 10,585,519 General plant 1,148,061 1,148,061 Total capital assets being depreciated 54,314,998 1,720,255 (313,323) 55,721,930 Less: accumulated depreciation for: Water: Source of supply 187,965 45,419 233,384 Pumping 1,073,803 62,662 1,136,465 Water treatment 456,276 44,206 500,482 Transmission and distribution 4,566,708 390,900 (185,717) 4,771,891 General plant 710,250 18,457 728,707 Sewer: Collection system 2,046,372 200,989 (112,987) 2,134,374 Treatment and disposal 8,338,160 294,137 (14,619) 8,617,678 General plant 789,535 85,743 875,278 Total accumulated depreciation 18,169,069 1,142,513 (313,323) 18,998,259 Net capital assets being depreciated 36,145,929 577,742 36,723,671

Total net capital assets $36,631,572 $ 712,530 $ (436,227) ;$ 36,907,875

Depreciation expense consisted of the following:

Business-Type Activities: Water and sewer depreciation (Per Exhibit A-8) $ 1,142,513

Page 44 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 5 LONG-TERM OBLIGATIONS

Long-term obligations activity for the year ended December 31, 2020 was as follows:

Amounts Beginning Ending Due within Balance Increases Decreases Balance One Year Governmental Activities General obligation debt-nondirect $ 19,575,000 $ 2,435,000 $ (1,590,000)$ 20,420,000 $ 2,025,000 Bonds and Notes from direct borrowings and direct placements 1,388,398 (1,258,423) 129,975 7,953 Tax increment revenue bonds-direct borrowings and direct placements 2,440,892 (491,502) 1,949,390 506,633 Other liabilities: Compensated absences 380,042 35,808 415,850 139,515 Total governmental activities long-term liabilities $ 23,784,332 $ 2,470,808 $ (3,339,925)$ 22,915,215 $ 2,679,101

Business-tvpe Activities Revenue bonds - nondirect $ 11,545,000 $ 1,420,000 $ (535,000)$ 12,430,000 $ 329,526 Revenue bonds - direct borrowings and direct placements 3,676,974 (321,825) 3,355,149 600,000 Other liabilities: Compensated absences 144,523 (12,680) 131,843 28,248 Total business-type activities long-term liabilities $ 15,366,497 $ 1,420,000 $ (869,505)$ 15,916,992 $ 957,774

The compensated absences liability attributed to governmental activities are typically being liquidated in the general fund. In addition to the City's governmental debt service fund, debt service payments are also being made by the City's redevelopment authority fund and TIF District funds.

General Obligation Debt

All general obligation notes and bonds payable are backed by the full faith and credit of the City. In accordance with Wisconsin statutes, notes and bonds in the governmental funds will be retired by future property tax levies or tax increments. Business-type activities debt is payable by revenues from user fees of those funds or, if the revenues are not sufficient, by future tax levies.

In accordance with Wisconsin Statutes, total general obligation indebtedness of the City may not exceed 5% of the equalized value of taxable property within the City's jurisdiction. The debt limit per Wisconsin Statutes as of December 31,2020 was $36,305,015. Total general obligation debt outstanding at year-end was $20,549,975. City policy limits general obligation indebtedness to 3.5% of the equalized value of taxable property within the city's jurisdiction, or $25,413,511. As of December 31, 2020, outstanding general obligation debt was within the limits established by Wisconsin Statutes and City policy.

Page 45 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 5 LONG-LONG-TERM OBLIGATIONS CCONTINUED)

General Obligation Debt ('Continued')

Date of Final Interest Original Balance Issue Maturity Rates Amount 12/31/2020 Governmental Activities General obligation debt: General obligation bonds 3/7/2012 3/1/2023 2.0-3.0% $ 1,725,000 $ 825,000 General obligation notes 3/28/2013 10/1/2021 2.25 935,000 100,000 General obligation bonds 3/28/2013 10/1/2028 2.25-3.0 3,240,000 3,240,000 General obligation notes 10/1/2013 10/1/2023 2.75-3.25 5,000,000 1,775,000 General obligation notes 4/6/2015 4/6/2022 1.98 172,000 129,975 General obligation bonds 12/29/201;i 3/1/2033 2.125-3.8 3,790,000 3,335,000 General obligation bonds 6/2/2016 12/1/2025 1.2-1.85 2,520,000 1,990,000 General obligation bonds 6/1/2017 9/1/2036 1.55-3.35 1,375,000 1,375,000

General obligation bonds 10/4/2017 10/1/2029 2.5-3.0 2,975,000 2,975,000 General obligation bonds 5/10/2018 3/1/2026 3.0-3.25 1,245,000 1,245,000

General obligation bonds 5/30/2019 9/1/2034 3,0-4.0 1,125,000 1,125,000

General obligation bonds 7/30/2020 3/1/2028 0.6-2.4 1,265,000 1,265,000

General obligation bonds 9/10/2020 3/1/2030 1.0-2.0 1,170,000 1,170,000 Total governmental activities — general obligration debt $ 20,549,975

Debt service requirements to maturity are as follows:

Governmental Activities Bonds and Notes from Direct Borrowings Bonds and Notes - Nondirect and Direct Placements Years Principal Interest Total Principal Interest Total 2021 $ 2,025,000 $ 524,627 S; 2,549,627 $ 7,953 $ 2,498 $ 10,451 2022 2,110,000 474,234 2,584,234 122,022 797 122,819 2023 2,225,000 420,191 2,645,191 2024 1,885,000 364,249 2,249,249 2025 1,935,000 318,188 2,253,188 2026-2030 6,925,000 913,430 7,838,430 2031-2035 2,975,000 231,370 3,206,370 2036-2038 340,000 11,910 351,910 Totals $ 20,420,000 $ 3,258,199 3; 23,678,199 $ 129,975 $ 3,295 $ 133,270

Page 46 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 5 LONG-TERM OBLIGATIONS ('CONTINUED')

Tax Increment Revenue Bonds

Tax increment revenue bonds are not a general obligation of the City and are payable solely from available tax increments. Available tax increments consist of the annual gross tax increment revenue which is generated by the increment value of the property (as noted in the development agreements underlying the bond issues) in the Tax Incremental Districts which said revenue is in excess value of the property plus any supplemental payment as defined in the development agreements.

Tax increment revenue bonds payable at December 31, 2020 consist of the following:

Date of Final Interest Original Balance Issue Ivtaturity Rates Amount 12/31/2020 Tax increment revenue bonds 9/12/2013 9/12/2026 4.303% $ 2,000,000 $ 1,062,600 Tax increment revenue bonds 3/29/2018 3/31/2023 2.49% 1,720,000 886,790 Total governmental activities - tax increment revenue bonds $ 1,949,390

Debt service requirements to maturity are as follows:

Governmental Activities Tax Increment Revenue Debt - Direct Borrowing and Direct Placements Years Principal Interest Total 2021 $ 506,633 $ 65,503 $ 572,136 2022 522,175 49,960 572,135 2023 354,205 33,905 388,110 2024 179,842 24,229 204,071 2025 187,581 16,491 204,072 2026 198,954 8,419 207,373 Totals $ 1,949,390 $ 198,507 $ 2,147,897

Water and Sewer Revenue Debt

Revenue bonds are payable only from revenues derived from the operation of the utility. Revenue debt payable at December 31, 2020 consists of the following:

Date of Final Interest Original Balance Issue Maturity Rates Amount 12/31/2020 Clean water revenue bonds 12/10/2008 5/1/2028 2.339% $ 2,473,498 $ 1,136,537 Clean water revenue bonds 11/1/2010 5/1/2030 2.428 3,964,010 2,218,612 Revenue bonds 3/7/2012 5/1/2032 3.0-4.0 6,750,000 5,100,000 Revenue bonds 6/24/2015 5/1/2035 3.0-4.0 5,425,000 4,350,000 Revenue bonds 12/4/2019 5/1/2038 2.0-4.0 1,625,000 1,560,000 Revenue bonds 5/1/2020 5/1/2039 1.15-2.0 1,420,000 1,420,000 Total $ 15,785,149

Page 47 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 5 LONG-TERM OBLIGATIONS ('CONTINUED)

Debt service requirements to) maturity are as follows:

Business-type Activities Revenue Bonds from Direct Revenue Bonds - Nondirect Borrowings and Direct Placements Years Principal Interest Total Principal Interest Total 2021 $ 600,000 $ 377,793 $ 977,793 $ 329,526 $ 76,509 $ 406,035 2022 640,000 360,293 1,000,293 337,410 68,530 405,940 2023 675,000 341,618 1,016,618 345,483 60,361 405,844 2024 680,000 322,343 1,002,343 353,750 51,995 405,745 2025 720,000 302,443 1,022,443 362,214 43,430 405,644 2026-2030 4,365,000 1,133,655 5,498,655 1,626,766 88,725 1,715,491 2031-2035 4,020,000 299,356 4,319,356 2036-2039 730,000 11,933 741,933 Totals $ 12,430,000 $ 3,149,434 $ 15,579,434 $ 3,355,149 $ 389,550 $ 3,744,699

Water and Sewer System Mortgage Revenue Bonds

Under the terms of the bond resolutions, local officials must comply with certain requirements specified therein as discussed below:

Section 4 provides that income and revenues of the water and sewer utility shall be set aside into separate and special funds as follows:

Account Amount Purpose

Operation and Maintenance Paying current expenses in the Fund operation and maintenance of system.

Special Redemption Amount sufficient to pay principal and Paying current interest and principal Fund interest on all revenue bonds and notes on bonds and maintaining minimum and to meet the reserve requirement. reserve requirement.

Depreciation Fund Amount determined by the Governing New construction, repairs, Body to be sufficient to provide a replacements, extensions, or additions proper and adequate depreciation to the system account for the system.

Section 6 requires that the "net revenues" of the system for each year be not less than 1.25 times the sum of the annual debt service requirement and the annual debt service on all other revenue bonds and notes. For the year ended December 31, 2020, the "net revenues" of the system were $2,562,749 or 1.85 times the annual debt service requirement.

Page 48 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 6 LONG-TERM ADVANCES

The following is a schedule of interfund advances at December 31,2020:

Receivable Fund Payable Fund Amount Debt service Airport $ 48,011 General TIP #6 378,724 General TIP #7 24,014 Water and sewer utility TIP #6 65,552 Water and sewer utility TIP #7 212,306 Total $ 728,607

On December 31, 2020 the airport was obligated to the debt service fund for $48,011 on long-term advances for improvements which matures as follows:

Year Principal Interest Total 2021 $ 15,314 $ 1,786 $ 17,100 2022 15,993 1,107 17,100 2023 16,704 396 17,100 Total $ 48,011 $ 3,289 $ 51,300

The final payment on the $48,011 advance is due December 1,2023 with monthly payments of $1,425 at 4.35% interest until maturity.

The City has also advanced funds to the TIF districts to pay for project costs incurred over and above amounts that had been originally borrowed to pay for these project costs. No repayment schedule has been established for these advances. The repayment of these advances is subject to the tax incremental financing districts generating sufficient increments to pay the debt service for funds borrowed and advanced.

NOTE 7 OTHER POSTEMPLOYMENT BENEFITS - MULTIPLE EMPLOYER LIFE INSURANCEPLAN

Plan description. The Local Retiree Life Insurance Fund (LRLIF) is a multiple-employer defined benefit OPEB plan. LRLIF benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. The Wisconsin Department of Employee Trust Funds (ETF) and the Group Insurance Board have statutoiy authority for program administration and oversight. The plan provides post-employment life insurance benefits for all eligible employees.

OPEB Plan Fiduciary Net Position. ETF issues a standalone Comprehensive Annual Financial Report (CAFR), which can be found at hnp:/7etf.^i.2ov/publications./cafr.htm.

Benefits provided. The LRLIF plan provides fully paid up life insurance benefits for post-age 64 retired employees and pre-65 retirees who pay for their coverage.

Page 49 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 7 OTHER POSTEMPLOYMENT BENEFITS - MULTIPLE EMPLOYER LIFE INSURANCE PLAN ('CONTINUED')

Contributions. The Group Insurance Board approves contribution rates annually, based on recommendations from the insurance carrier. Recommended rates are based on an annual valuation, taking into consideration an estimate of the present value of future benefits and the present value of future contributions. A portion of employer contributions made during a member's working lifetime funds a post-retirement benefit.

Employers are required to pay the following contributions based on employee contributions for active members to provide them with Basic Coverage after age 65. There are no employer contributions required for pre-age 65 annuitant coverage. If a member retires prior to age 65, they must continue paying the employee premiums until age 65 in order to be eligible for the benefit after age 65.

Contribution rates as of December 31, 2020 are:

Coverage Type Employer Contribution 25% Post Retirement Coverage 20% of employee contribution

Member contributions are based upon nine age bands through age 69 and an additional eight age bands for those age 70 and over. Participating employees must pay monthly contribution rates per $1,000 of coverage until the age of 65 (age 70 if active). The employee contribution rates in effect for the year ended December 31, 2019 are as listed below:

Life Insurance Employee Contribution Rates* For the year ended December 31,2019 Attained Age Basic Supplemental Under 30 $0.05 $0.05 30-34 0.06 0.06 35-39 0.07 0.07 40-44 0.08 0.08 45-49 0.12 0.12 50-54 0.22 0.22 55-59 0.39 0.39 60-64 0.49 0.49 65-69 0.57 0.57 *Disabled members under age 70 receive a waiver-of-premium benefit

During the reporting period, the LRLIF recognized $1,466 in contributions from the employer.

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs

At December 31, 2020, the City reported a liability (asset) of $345,365 for its proportionate share of the net OPEB liability (asset). The net OPEB liability (asset) was measured as of December 31, 2019, and the total OPEB liability used to calculate the net OPEB liability (asset) was determined by an actuarial valuation as of December 31, 2018 rolled forward to December 31, 2019. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The City's proportion of the net OPEB liability (asset) was based on the City's share of contributions to the OPEB plan relative to the contributions of all participating employers. At December 31, 2019, the City's proportion was 0.08110600%, which was a decrease of 0.0053724% from its proportion measured as of December 31, 2018.

Page 50 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 7 OTHER POSTEMPLOYMENT BENEFITS - MULTIPLE EMPLOYER LIFE INSURANCE PLAN ('CONTINUED)

For the year ended December 31, 2020, the City recognized OPEB expense of $27,235.

OPEB amounts have been allocated to the proprietary funds and business-type activities. Allocations were based on the proportionate share of current year contributions to the OPEB plan made by the proprietary fund and business-type activities relative to the total contributions made by the City.

At December 31, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources:

Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience 15,472 Changes of assumptions 127,407 37,988 Net differences between projected and actual earnings on OPEB plan investments 6,515 Changes in proportion and differences between employer contributions and proportionate share of contributions 50,033 Employer contributions subsequent to the measurement date 1,803 Totals 135,725 103,493

$1,803 reported as deferred outflows related to OPEB resulting from the City employer's contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability (asset) in the year ended December 31, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Net Outflows (Inflows) Year ended December 31 : of Resources 2021 $ 4,419 2022 4,419 2023 3,717 2024 2,993 2025 947 Thereafter 13,934 Total £ 30,429

Page 51 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 7 OTHER POSTEMPLOYMENT BENEFITS - MULTIPLE EMPLOYER LIFE INSURANCE PLAN (CONTINUED')

Actuarial assumptions. The total OPEB liability in the January 1, 2019, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Valuation Date: January 1,2019 Measurement Date of Net OPEB Liability December 31,2019 (Asset) Actuarial Cost Method: Entry Age Normal 20 Year Tax-Exempt Municipal Bond Yield: 2.74%

Long-Term Expected Rated of Return: 4.25% Discount Rate: 2.87% Salary Increases Inflation: 3.00% Seniority/Merit: 0.1%-5.6% Mortality: Wisconsin 2018 Mortality Table

Actuarial assumptions are based upon an experience study conducted in 2018 that covered a three-year period from January 1, 2015 to December 31, 2017. The total OPEB liability for December 31, 2019 is based upon a roll-forward of the liability calculated from the January 1, 2019 actuarial valuation.

Long-term expected Return on Plan Assets. The long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. Investments for the LRLIF are held with Securian, the insurance carrier. Interest is calculated and credited to the LRLIF based on the rate of return for a segment of the insurance carriers' general fund, specifically 10-year A- Bonds (as a proxy, and not tied to any specific investments). The overall aggregate interest rate is calculated using a tiered approach based on the year the funds were originally invested and the rate of return for that year. Investment interest is credited based on the aggregate rate of return and assets are not adjusted to fair market value. Furthermore, the insurance carrier guarantees the principal amounts of the reserves, including all interest previously credited thereto.

Local OPEB Life Insurance Asset Allocation Targets and Expected Returns As of December 31, 2019

Long-Term Expected Tar&et Geometric Real Asset Class Index Allocation Rate of Return US Credit Bonds Barclays Credit 45% 2.12% US Long Credit Bonds Barclays Long Credit 5% 2.90% US Mortgages Barclays MBS 50% 1.53%

Inflation 2.20% Long-Term Expected Rate of Return 4.25%

The long-term expected rate of return decreased slightly from 5.00% in the prior year to 4.25% in the current year. This change was primarily based on the target asset allocation and capital market expectations. The expected inflation rate also decreased slightly from 2.30% in the prior year to 2.20% in the current year. The long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. Page 52 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 7 OTHER POSTEMPLOYMENT BENEFITS - MULTIPLE EMPLOYER LIFE INSURANCE PLAN ('CONTINUED')

Single Discount rate. A single discount rate of 2.87% was used to measure the total OPEB liability for the current year, as opposed to a discount rate of 4.22% for the prior year. The significant change in the discount rate was primarily caused by the decrease in the municipal bond rate from 4.10% as of December 31, 2018 to 2.74% as of December 31, 2019. The plan's fiduciary net position was projected to be insufficient to make all projected future benefit payments of current active and inactive members. Therefore, the discount rate for calculating the total OPEB liability is equal to the single equivalent rate that results in the same actuarial present value as the long-term expected rate of return applied to benefit payments, to the extent that the plan's fiduciary net position is projected to be sufficient to make projected benefit payments, and the municipal bond rate applied to benefit payment to the extent that the plan's fiduciary net position is projected to be insufficient. The plan's fiduciary net position was projected to be available to make projected future benefit payments of current plan members through December 31, 2036.

The projection of cash flows used to determine the single discount rate assumed that employer contributions will be made according to the current employer contribution schedule and that contributions are made by plan members retiring prior to age 65.

Sensitivity of the City's proportionate share of the net OPEB liability (asset) to changes in the discount rate. The following presents the City's proportionate share of the net OPEB liability (asset) calculated using the discount rate of 2.87 percent, as well as what the City's proportionate share of the net OPEB liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (1.87 percent) or 1- percentage-point higher (3.87 percent) than the current rate:

1% Decrease to Current Discount 1% Increase to Discount Rate Rate (2.87%) Discount Rate (1.87%) (3.87%) City's proportionate share of the $476,891 $345,365 $245,299 net OPEB liability (asset)

OPEB plan fiduciary net position. Additionally, ETF issued a standalone Retiree Life Insurance Financial Report, which can be found at littps://ettbnline.wi.sov/ETFGASBPublic\Veb/2asb75LocaI.do.

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS - SINGLE EMPLOYER HEALTH INSURANCE PLAN

Plan Description - The City operates a single-employer retiree benefit plan that provides postemployment health insurance benefits to eligible employees. Benefits and eligibility are established and amended by the City Council. The plan does not issue stand-alone financial statements. Current approved benefits are as follows:

Employees Retiring from the City that are also eligible for the Wisconsin Retirement System: Retirees may choose to remain on the City's group medical plan until age 65 provided they self-pay the full (100%) amount of all required premiums. Eligible retirees also receive an HRA benefit for reimbursement of a portion of the high deductible health plan up to $1,100 for single and $2,200 for family coverage.

Funding Policy - The City will fund the OPEB with a pay-as-you go basis. There are no assets accumulated in a trust that meet the criteria in Governmental Accounting Standards to pay related benefits.

Page 53 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS - SINGLE EMPLOYER HEALTH INSURANCE PLAN (CONTINUED')

Employees Covered by Benefit Terms - At December 31, 2019, the following employees were covered by the benefit terms:

Inactive employees or beneficiaries currently receiving benefit payments 9 Inactive employees entitled to but not yet receiving benefit payments Active employees _67 ~T6

Total OPEB Liability - The City's total OPEB liability of $761,962 was measured at December 31, 2019, and was determined by an actuarial valuation as of December 31, 2019.

Actuarial Assumptions and Other Inputs - The total OPEB liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless other specified:

Valuation date December 31, 2019 Measurement date December 31, 2019 Actuarial cost method Entry age normal (level percent of salary) Inflation 2.5 percent Salary increases 3.0 percent, average, including inflation Discount rate 2.75 percent Healthcare cost trend rates 7.50% decreasing by 0.50% per year down to 6.50%, then by 0.10% per year down to 5.0%, and level thereafter

Retirees' share of benefit-related costs Retirees are responsible for the full (100%) amount of premiums.

The discount rate is based on the Bond Buyer GO 20-Year AA Bond Index published by the Federal Reserve as of the week of the measurement date.

Mortality rates were based on the Wisconsin 2018 Mortality Table.

The actuarial assumptions used in the December 31, 2019 valuation were based on a study conducted in 2018 using the Wisconsin Retirement System (WRS) experience from 2015-2017.

Page 54 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS - SINGLE EMPLOYER HEALTH INSURANCE PLAN (CONTINUED)

Changes in the Total OPEB Liability:

Total OPEB Liability

Balance at 12/31/2018 $ 765,969 Changes for the year: Service cost 53,091 Interest 30,779 Changes of benefit terms Differences between expected and actual experience (101,345) Changes in assumptions or other inputs 59,529 Benefit payments (46,061) Net Changes (4,007)

Balance at 12/31/2019 $ 761,962

There were no changes of benefit terms.

The discount rate was increased to be reflective of a 20-year AA municipal bond rate (2.75%) as of the measurement date in order to be compliant with GASB 75. All other assumptions and methods remained unchanged from the valuation performed as of December 31, 2017.

Sensitivity of the total OPEB liability to changes in the discount rate

The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (1.75 percent) or 1-percentage- point higher (3.75 percent) than the current discount rate:

Current 1% Decrease Discount Rate 1% Increase 1.75% 2.75% 3.75% Total OPEB liability 12/31/2019 $ 817,889 $ 761,962 T 710,023~

Sensitivitsofthe total QPEB liabilitYjo chanees in healthcare cost trend rates

The following represents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-precentage-point lower (6.5 percent decreasing to 4.0 percent) or 1-percentage-point higher (8.5 decreasing to 6.0 percent) than the current healthcare cost trend rates:

Healthcare Cost Trend 1% Decrease (6.5% Rates (7.5% 1% Increase (8.5% decreasing to 4.0%) decreasing to 5.0%) decreasing to 6.0%) Total OPEB liability 12/31/2019 $ — 690,605 $ 7 61,962' $ - -—847,793

Page 55 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 8 OTHER POSTEMPLOYMENT BENEFITS - SINGLE EMPLOYER HEALTH INSURANCE PLAN fCONTINUED)

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

For the year ended December 31, 2020, the City recognized OPEB expense of $77,245.

OPEB amounts have been allocated to the proprietary funds and business-type activities. Allocations were based on the proportionate share of current year contributions to the OPEB plan made by the proprietary fund and business-type activities relative to the total contributions made by the City.

At December 31, 2020 the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred

Resources Differences between expected and actual experiences $ $ 91,210 Changes of assumptions or other inputs 53,576 19,540 Contributions after the measurement date 3 8,791 Total $-- 92,367 $ 110,75(T

$38,791 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the OPEB liability in the year ended December 31, 2021. Other amounts reported as deferred outflows and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended December 31 : 2021 $ (6,625) 2022 (6,625) 2023 (6,625) 2024 (6,625) 2025 (6,625) Thereafter (24,049) Total $(57,174)

NOTE 9 DEFINED BENEFIT PENSION PLAN

Plan description. The WRS is a cost-sharing multiple-employer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, and expected to work at least 1200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee's date of hire are eligible to participate in the WRS.

ETF issued a standalone WRS Financial Report, which can be found at tops: '/etf.wi.gov /about-etf'reports-and- studies tlnancial-repons-and-staiements.

Page 56 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFINED BENEFIT PENSION PLAN ('CONTINUED')

Vesting. For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested.

Benefits provided. Employees who retire at or after age 65 (54 for protective occupations and 62 for elected officials and executive service retirement plan participants, if hired on or before 12/31/2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service.

Final average earnings is the average of the participant's three highest annual earnings periods. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee's contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit.

Vested participants may retire at or after age 55 (50 for protective occupations) and receive an actuarially- reduced benefit. Participants terminating covered employment prior to eligibility for an annuity may either receive employee-required contributions plus interest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit.

The WRS also provides death and disability benefits for employees.

Post-Retirement Adjustments. The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system's consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the "floor") set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows:

Year Core Fund Adjustment Variable Fund Adjustment 2010 (1.3%) 22% 2011 (1.2) 11 2012 (7.0) (7) 2013 (9.6) 9 2014 4.7 25 2015 2.9 2 2016 0.5 (5.0) 2017 2.0 4.0 2018 2.4 17 2019 0.0 (10)

Page 57 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFmED BENEFIT PENSION PLAN (CONT^

Contributions. Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for general category employees, including teachers, and executives and elected officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement.

During the reporting period, the WRS recognized $318,551 in contributions from the employer.

Contribution rates as of December 31, 2020 are:

2020 Employee Employer General (including teachers, executives, and elected officials) 6.75% 6.75% Protective with social security 6.75% 11.65% Protective without social security 6.75% 16.25%

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At December 31, 2020, the City reported a liability (asset) of ($1,003,358) for its proportionate share of the net pension liability (asset). The net pension liability (asset) was measured as of December 31, 2019, and the total pension liability (asset) used to calculate the net pension liability (asset) was determined by an actuarial valuation as of December 31, 2018 rolled forward to December 31, 2019. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The City's proportion of the net pension liability (asset) was based on the City's share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2019, the City's proportion was 0.03111714%, which was a decrease of 0.00038875% from its proportion measured as of December 31, 2018.

For the year ended December 31, 2020, the City recognized pension expense of $384,553.

Pension amounts have been allocated to the proprietary funds and business-type activities. Allocations were based on the proportionate share of current year contributions to the pension plan made by the proprietary funds and business-type activities relative to the total contributions made by the City.

Page 58 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFINED BENEFIT PENSION PLAN CCONTINUED)

At December 31, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows

of Resources of Resources Differences between expected and actual experience $ 1,904,604 $ 953,126 Changes of assumptions 78,188 Net differences between projected and actual earnings on pension plan investments 2,051,222 Changes in proportion and differences between employer contributions and proportionate share of contributions 4,550 4,851 Employer contributions subsequent to the measurement date 364,621 Total $ 2,351,963 $ 3,009,199

$364,621 reported as deferred outflows related to pension resulting from the WRS Employer's contributions subsequent to the measurement date will be recognized as an increase or reduction of the net pension asset in the year ended December 31, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows:

Net Outflows (Inflows) Year ended December 31 : of Resources 2021 $ (300,901) 2022 (226,665) 2023 34,215 2024 (528,506) Total $ (1,021,857)

Page 59 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFINED BENEFIT PENSION PLAN (CONTDWED)

Actuarial assumptions. The total pension liability in the December 31,2019 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Valuation Date: December 31,2018 Measurement Date of Net Pension Liability December 31,2019 (Asset) Actuarial Cost Method: Entry Age Normal Asset Valuation Method: Fair Value Long-Term Expected Rate of Return: 7.0%

Discount Rate: 7.0% Salary Increases: Inflation 3.0% Seniority/Merit 0.1%-5.6%

Mortality: Wisconsin 2018 Mortality Table Post-retirement Adjustments* 1.9%

* No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 1.9% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate.

Actuarial assumptions are based upon an experience study conducted in 2018 that covered a three-year period from January 1, 2015 to December 31, 2017. The total pension liability for December 31, 2019 is based upon a roll-forward of the liability calculated from the December 31, 2018 actuarial valuation.

Long-term expected Return on Plan Assets. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table:

Page 60 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFINED BENEFIT PENSION PLAN (CONTINUED)

Asset Allocafiou Targets and Expected Returns As of December 31,2019

Long-Tenn Long-Tenn Asset Allocation Expected Nouunal Expected Real Core Fluid Asset Class % RateofRehmi% Rate ofRehim % Global Equities 49 8.0 5.1 Fked lucome 24.5 4.9 2.1 Inflation Sensitive Assets 15.5 4.0 1.2 Real Estate 9 6.3 3.5 Private Equity/Debt 8 10.6 7.6 Midti-Asset 4 6.9 4.0 Total Core Fund 110 7.5 4.6

Variable Fund Asset Class U.S. Equities 70 7.5 4.6 Intematiouat Equities 30 8.2 5.3 Total Variable Fund 100 7.8 4.9

New Bigland Pension Consultants Long Term US CPI (hiflation) Forecast: 2.75% Asset Allocations are managed within established ranges: target percentages may differ fi-om actual montMy allocations

Single Discount rate. A single discount rate of 7.00% was used to measure the total pension liability for the current and prior year. This single discount rate is based on the expected rate of return on pension plan investments of 7.00% and a municipal bond rate of 2.75% (Source: Fixed-income municipal bonds with 20 years to maturity that include only federally tax-exempt municipal bonds as reported in Fidelity Index's "20- year Municipal GO AA Index" as of December 31, 2019. In describing this index, Fidelity notes that the Municipal Curves are constructed using option-adjusted analytics of a diverse population of over 10,000 tax- exempt securities.). Because of the unique structure ofWRS, the 7.00% expected rate of return implies that a dividend of approximately 1.9% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the municipal bond rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Page 61 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 9 DEFINED BENEFIT PENSION PLAN (CONTINUED)

Sensitivity of the City of Platteville's proportionate share of the net pension liability (asset) to changes in the discount rate. The following presents the City's proportionate share of the net pension liability (asset) calculated using the discount rate of 7.00 percent, as well as what the City's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00 percent) or 1-percentage-point higher (8.00 percent) than the current rate:

1% Decrease to Current Discount 1% Increase to Discount Rate Rate (7.00%) Discount Rate (6.00%) (8.00%) City's proportionate share of the $2,583,827 ($1,003,358) ($3,685,193) net pension liability (asset)

Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position is available in separately issued financial statements available at linps://etf.\vi.2ov/about-etf/repon:s-and- studies/financial-repoi-ts-and-statements.

NOTE 10 CONTINGENT LIABILITIES

The City has identified the following items as potential liabilities not recorded on the financial statements:

1. The City participates in a number of federal and state assistance programs. These programs are subject to program compliance audits by the grantors or their representatives. Accordingly, the City's compliance with applicable grant requirements will be established at some future date. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the City expects such amounts, if any, to be immaterial.

2. From time to time, the City is party to various claims and legal proceedings. Although the outcome of such matters cannot be forecast with certainty, it is the opinion of management and the City Attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the City's financial position or results of operations.

NOTE 11 COMPENSATED ABSENCES

Under terms of employment, employees are granted sick leave and vacations in vaiying amounts. Upon termination or retirement, a City employee is paid any vested accrued vacation or sick leave benefits. As of December 31, 2020, the compensated absences consisted of:

Sick leave $ 379,930 Vacation 167,763 Total $ 547,693

Page 62 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 12 TAX INCREMENTAL DISTRICTS

Transactions of the tax incremental district to December 31, 2020 are summarized below:

TIP #4 TIP #5 TIP #6 TIF#7 Project expenditures to 12/31/20 $4,539,145 $ 12,663,727 $ 9,240,570 $ 12,577,769

Accumulated credits to project expenditures: Tax increments collected 3,138,217 11,629,938 3,990,739 1,783,971 Developer agreement payments 112,247 491,452 EDA grant 1 ,366,543 382,667 178,808 Community development block grant 909,276 WEDC grants 400,000 Tax exempt computer aid 25,441 113,145 6,458 51,468 Tax exempt personal property aid 5,641 9,656 5,317 8,991 Interest income 215,010 92,375 Miscellaneous income 3,303 24,198 16,196 107,506 Transfer from other funds 2,341,207

Total accumulated credits A,,539,145 11,776,937 4,728,634 6,365,054

Excess of project expenditures over accumulated credits to 12/31/20 $ $ 886,790 $ 4,511,936 $ 6,212,715

Notes payable outstanding 12/31/20 $ $ 886,790 $4,208,711 $ 6,015,000 Fund balance (positive) 12/31/20 303,225 197,715

Project expenditures to be recovered subsequent to 12/31/20 $ $ 886,790 $4,511,936 $ 6,212,715

Tax Incremental Financing Districts were created under the provisions of Wisconsin Statute Section 66.46. The purpose of that section is to allow a municipality to recover development and improvements costs in a designated area from the property taxes generated on the increased value of the property after the creation date of the district. The tax on the increased value is called a tax increment.

In 2017, TIP #5 began increment sharing with TIP #7. The increment sharing is recorded as a TIP #5 project expenditure in the table above and reflected as a transfer in the statement of revenues, expenditures, and changes in fund balances for the governmental funds.

Page 63 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 12 TAX INCREMENTAL DISTRICTS (CONTINUED)

Project costs may be incurred up to five years before the District's mandatory termination date. The statutes allow the municipality to collect tax increments until the net project cost has been fully recovered, or for a maximum of years. Project cost uncollected at the dissolution date are absorbed by the municipality.

Creation Last Date to Incur Final Date Project Costs Dissolution Date District #4 11/12/96 11/12/14 3/24/20 District #5 6/28/05 6/28/20 6/28/25 District #6 3/28/06 3/28/21 3/28/32 District #7 3/28/06 3/28/28 3/28/33

TIF District #4 was dissolved on March 24, 2020, when a Final Accounting Report was filed with the State of Wisconsin

NOTE 13 GOVERNMENTAL ACTIVITIES NET POSITION/FUND BALANCES

Governmental activities net position reported on the government wide statement of net position at December 31, 2020 includes the following:

GOVERNMENTAL ACTIVITIES

Net investment in capital assets Land and construction work in progress $ 3,635,888 Other capital assets, net of accumulated depreciation 52,892,116 Less: long-term capital debt outstanding (19,306,791) Less: unamortized bond premium (298,111) Total net investment in capital assets 36,923,102 Restricted for: Redevelopment authority 271,084 Housing conservation 84,951 Donor specified 335,487 Impact fees 77,964 Community development grant restricted 1,482,258 Library endowment 6,992 Perpetual care 527,896 Taxi/Bus 164,254 Affordable housing 214,763 Broske Center 572 TIF expenditures 42,910 Total restricted 3,209,131 Unrestricted 619,720 Total governmental activities net position $ 40,751,953

Page 64 City of Platteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 13 GOVERNMENTAL ACTIVITIES NET POSITION/FUND BALANCES (CONTINUED)

GOVERNMENTAL FUND BALANCES

Governmental fund balances reported on the fund financial statements at December 31, 2020 includes the following:

Nonspendable: Major Funds: General Fund: Advances to other funds $ 402,738 Delinquent taxes 15,611 Debt Service: Advances to other funds 48,011 Total Major Funds 466,360 Non-Major Funds: Airport: Fuel inventory 24,387 Total Non-Major Funds 24,387 Total nonspendable $ 490,747

Page 65 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 13 GOVERNMENTAL ACTIVITIES NET POSITION/FUND BALANCES (CONTINUED')

GOVERNMENTAL FUND BALANCES (CONTINUED)

Restricted: IVIajor Funds: General Fund: Donor restricted: Parking spaces $ 37,371 Parks Beining Trust: Parks 20,829 Museum 20,452 Museum donations 24,489 New park 8,505 M. Harrison Trust 1,227 Swim team 19,370 Park camping 300 Legion Park Trust 50,314 Tree 2,102 Automated external defibrillator 321 Recreation scholarships 9,761 Family theatre 425 Fireworks 6,290 Splash playground 2,480 Police 5,956 Cyril Clayton Trust 27,482 Cemetery 5,691 Government cash deposits 263 Senior Center 89,587 Historic Preservation Commission 984 Animal care 1,288 Park impact fees 77,964 Total General Fund 413,451 Debt service 118,770 Total Major Funds 532,221

Page 66 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 13 GOVERNMENTAL ACTIVITIES NET POSITION/FUND BALANCES ('CONTINUED')

GOVERNMENTAL FUND BALANCES (CONTINUED)

Non-Major Funds: Airport 221,889 Community development block grant 96,345 Redevelopment authority 55,535 Perpetual care 527,896 Housing conservation 13,138 Library 6,992 Taxi/Bus 164,254 Affordable housing 214,763 Broske Center 572 TIF District No. 7 42,910 Total Non-Major Funds 1,344,294 Total restricted 1,876,515

Assigned: Major Funds: General Fund: Police funds $ 1,037 Museum funds 45,066 Fire department 10,753 Library building 18,448 Ambulance outlay 5,332 Ambulance services 7,381 Library payroll 9,429 Friends of the Museum 12,234 Fire department outlay 9,423 Administration outlay 2,382 Municipal building outlay 6,500 Communications outlay 3,025 Trail maintenance 1,800 Street maintenance 1,100 Capital outlay 300,000 Capital Projects: 124,749 Total assigned $ 558,659

Page 67 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 13 GOVERNMENTAL ACTIVITIES NET POSITION/FUND BALANCES CCONTINUED)

The following funds had (deficit) unassigned fund balances at December 31,2020:

Non-Major Funds: TIP District No. 6 $ (303,225) TIF District No. 7 (240,625) Total (deficit) $ (543,850)

Deficits are expected to be eliminated by increment revenues in future years.

NOTE 14 DEFERRED INFLOWS OF RESOURCES

Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Property taxes receivable for the subsequent year are not earned and cannot be used to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At December 31, 2020 the various components of deferred inflows of resources reported in the governmental funds were as follows:

Property tax receivable and tax roll special charges $ 4,906,118 Tax increment receivable 1,907,901 Tax equivalent 428,674 Loans receivable 576,672 Mortgages receivable 1,457,726 Total deferred inflows of resources for governmental funds $ 9,277,091

The mortgages receivable of $1,457,726 represent loans to local businesses originally financed from economic development grants received by the City from the State of Wisconsin. Repayment of principal and interest on the mortgages is recorded as revenue in the community development block grant and housing conservation program special revenue funds and is used to finance additional development loans.

The loans receivable of $576,672 represents various economic development loans that are being paid to the City, including interest, on an installment basis. Repayment of principal and interest on the loans is recorded as revenue when received in the funds statements.

NOTE 15 RESTRICTED ASSETS

DNR Replacement Account

The Wisconsin Department of Natural Resources required as a condition of the sewer grant that a replacement fund be established and funded on an annual basis. The balance in this account at December 31, 2020 was $2,747,001.

Page 68 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 15 RESTRICTEDASSETS(CONTINUEDl

Tax Incremental Financing Borrowed Funds

Restricted cash and investments in the governmental activities and governmental fund statements represents funds that were borrowed by Tax Incremental Financing District #7 which have yet to be expended.

NOTE 16 INTERFUND RECEIVABLES/PAYABLES AND TRANSFERS

The following is a schedule of interfund receivables and payables including any overdrafts on pooled cash and investment accounts:

Receivable Fund Payable Fund Amount Purpose Governmental Funds: General Water and sewer $ 428,674 Tax Equivalent General Taxi/bus 20,529 Cash flow Total $ 449,203

Enterprise Funds: Water and sewer General Fund $ 35,193 Tax roll items

For the statement of net position, interfund balances which are owned within the governmental activities or business-type activities are netted and eliminated.

The following is a schedule ofinterfund transfers:

Fund Transfer To Fund Transfer From Amount Purpose Governmental Funds: Capital projects General $ 424,595 Various outlays Capital projects TIF#7 50,000 Street outlay General Perpetual care 42,264 Street outlay General TIP #4 4,894 Tax increment district closing TIF#7 TIP #5 442,230 Tax increment sharing Affordable housing TIP #4 236,197 Tax increment district closing TIP #6 TIF#5 65,545 Reimbursement of economic development costs TIF#6 TIF#7 65,545 Reimbursement of economic development costs Total $ 1,331,270 Proprietary Funds: General Water utility $ 428,674 Tax equivalent

Generally, transfers are used to (1) move revenues from the fund that collects them to the fund that the budget requires to expend them, (2) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations and (3) move fund balances whose designated purpose has been removed.

Page 69 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 17 COMMITMENTS/SUBSEQUENT EVENTS

The following items were approved and will be purchased or completed subsequent to December 31, 2020:

Sidewalk construction on Business Highway 151 for approximately $71,000, Dewey Street reconstruction for $1,400,000. Deborah Court drainage repair for approximately $121,000. Street maintenance contract for approximately $124,000. Trine Pickleball Complex and Tennis Court resurfacing for approximately $348,000. Aeration blower replacement for approximately $668,000. Commerce Street Utility replacement and Southwest Road Water main relocation for approximately $288,000.

Prior to December 31, 2020, the State of Wisconsin approved a Highway 151 project. The State will pay for this project and bill the City for their potion. The City portion is estimated around approximately $810,000 with an additional $30,000 estimated for the water and sewer utility. Work related to this project will begin in 2021.

Prior to December 31,2020, the City received notification of a $367,776 Community Development Block grant for the museum to replace the roof on the Hanmer Robbins building. All related costs will be incurred in 2021.

In late 2019, a novel strain of coronavirus (COVID-19) originated and subsequently spread worldwide. On March 11, 2020, the World Health Organization characterized COVID-19 as a pandemic. The spread of COVID-19 coronavirus created economic uncertainty domestically and internationally. The full financial impact of the City is unknown, but it did not cause a material adverse impact on City finances in 2020.

NOTE 18 TAX ABATEMENTS

Tax abatements are a reduction in tax revenues that result from an agreement between one or more governments and an individual or entity in which (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments.

The City of Platteville, through its Tax Incremental Financing District No. 6, has entered into a tax abatement agreement with a developer in the form of tax incremental financing incentives to stimulate economic development. The abatements are authorized through the Tax Incremental Financing District No. 6 project plan. The agreement requires the City to make annual repayments of property taxes collected within the TID to the developer based upon the terms of the agreements.

For the year ended December 31, 2020, the City abated property taxes totaling $72,003 related to a Tax Incremental Financing District No. 6 agreement.

Page 70 City ofPlatteville, Wisconsin Notes to the Basic Financial Statements December 31,2020

NOTE 19 TAX LEVY LIMIT

Wisconsin Act 32 imposes a limit on the property tax levies for all Wisconsin cities, villages, towns and counties. Under 2011 Wisconsin Act 32, in 2011 and all future years, a municipality is allowed to increase its levy over the amount it levied in the prior year by the percentage increase in equalized value from net new construction or zero percent. All of the exceptions and modifications to levy limits that existed under previous law continue to apply.

In addition, as part of Wisconsin's Act 20 (2013), legislation was passed that further limits future tax levies. If the City adopts a new fee or a fee increase for covered services (which were partly or wholly funded by property tax levy), the City must reduce its levy limit in the current year by the amount of the new fee or fee increase, less any previous reductions. Covered services include garbage collection, snow plowing, and street sweeping.

The City has the ability to increase tax levies through the debt service adjustment that the City has historically underutilized.

NOTE 20 COMPONENT UNIT - HOUSING AUTHORITY

A. Cash and Investments

At year-end, the carrying amount of the housing authority's deposits was $64,645 and the bank balance was $68,667. All the bank balance was covered by federal depository insurance.

B. Line of Credit

The Housing Authority has a $10,000 line of credit with a local bank. No draws on the line of credit were made during the year.

C. Deferred Revenue

The Housing Authority received Cares Act grant advances during the year. Unexpended grant related costs are reported as deferred revenue.

NOTE 21 EFFECT OF NEW ACCOUNTWG STANDARDS ON CURRENT PERIOD FINANCIAL STATEMENTS

The Governmental Accounting Standards Board (GASB) has adopted GASB Statement No. 87, Leases, effective for periods beginning after June 15, 2021, and GASB Statement No. 91, Conduit Debt Obligations, effective for periods beginning after December 15, 2021. When these becomes effective, application of these standards may restate portions of these financial statements.

Page 71 Required Supplementary Information Exhibit B-l Required Supplementary Information City ofPlatteville, Wisconsin Budgetaiy Comparison Schedule for the General Fund For the Year Ended December 31,2020

Variances- Positive (Negative) Budgeted Amounts Original Final Original Final Actual to Actual to Actual REVENUES Taxes 2,989,386 $$ 2,989,386 $ 2,941,407 $ (47,979) $; (47,979) Special assessments 12,680 12,680 20,245 7,565 7,565 Intergovernmental 3,790,523 3,798,364 4,141,091 350,568 342,727 Licenses and permits 156,200 156,200 126,676 (29,524) (29,524) Fines and forfeitures 162,500 162,500 90,063 (72,437) (72,437) Public charges for services 693,497 693,497 626,714 (66,783) (66,783) Interest income 86,590 86,590 70,420 (16,170) (16,170) Loan repayments 12,565 12,565 12,565 Miscellaneous 74,820 74,820 164,111 89,291 89,291

Total revenues 7,978,761 7,986,602 8,193,292 214,531 206,690

EXPENDITURES General government 1,274,376 1,274,376 1,267,083 7,293 7,293 Public safety 3,318,942 3,331,332 3,201,298 117,644 130,034 Public works 1,557,298 1,547,298 1,446,018 111,280 101,280 Health and social services 160,000 155,000 119,159 40,841 35,841 Leisure activities 1,744,261 1,809,685 1,686,423 57,838 123,262 Conservation and development 334,233 334,233 291,898 42,335 42,335

Total expenditures 8,389,110 8,451,924 8,011,879 377,231 440,045

Excess (deficiency) of revenues over over expenditures (410,349) (465,322) 181,413 591,762 646,735

OTHER FINANCING SOURCES (USES) Proceeds from sale of capital assets 600 600 711 Ill Ill Transfer to other funds (479,753) (414,200) (424,595) 55,158 (10,395) Transfer from other funds 2,745 2,745 47,158 44,413 44,413 Transfer from utility-tax equivalent 407,004 407,004 421,440 14,436 14,436

Total other financing sources (uses) (69,404) (3,851) 44,714 114,118 48,565

Net change in fund balances (479,753) (469,173) 226,127 705,880 695,300

Fund balance-beginning of year 4,333,911 4,333,911 4,333,911 Fund balance-end of year $ 3,854,158 $ 3,864,738 $ 4,560,038 $ 705,880 $ 695,300

See accompanying notes to the required supplementary mformation. Page 72 Exhibit B-2 City ofPlatteville, Wisconsin Local Retiree Life Insurance Fund Schedules December 31,2020

SCHEDULE OF PROPORTIONATE SHARE OF THE NET OPEB LIABILITY (ASSET) Last 10 Calendar Years*

Proportionate share of the net OPEB liability Plan fiduciary Proportionate (asset) as a net position as a Proportion of the share of the net percentage of its percentage of the Year ended net OPEB OPEB liability Covered- covered- total OPEB December 31, liability (asset) (asset) employee payroll employee payroll liability (asset) 2019 0.08110600% $ 345,365 $ 3,820,000 9.04% 37.58% 2018 0.08647800% 223,142 3,904,000 5.72% 48.69% 2017 0.10432100% 313,858 4,386,996 7.15% 44.81%

*The proportionate share of the net OPEB liability (asset) and other amounts presented above for each year were determined as of the calendar year-end that occurred 12 months prior to the financial reporting period.

SCHEDULE OF CONTRIBUTIONS Last 10 Calendar Years**

Contributions in Contributions as relation to a Contractually the contractually Contribution percentage of Year ended required required deficiency Covered- covered- December 31, contributions contributions (excess) employee payroll employee payroll 2020 $ 1,803 $ (1,803) $ 4,389,484 0.04% 2019 1,466 (1,466) 3,820,000 0.04% 2018 1,666 (1,666) 3,904,000 0.04%

** The contribution and other amounts presented above for each calendar year are based on information that occurred during that calendar year.

See accompanying notes to the required supplementary information. Page 73 Exhibit B-3 City ofPlatteville, Wisconsin Schedule of Changes in the City's Total OPEB Liability and Related Ratios December 31,2020

2019 2018 2017 Total OPEB Liability

Service cost $ 53,091 $ 57,334 $ 57,334 Interest 30,779 26,537 24,773 Changes in benefit terms Differences between expected and actual experience (101,345) Changes of assumptions or other inputs 59,529 (24,426) Benefit payments (46,061) (46,008) (17,427) Net change in total OPEB $ (4,007) $ 13,437 $ 64,680 Total OPEB liability- beginning 765,969 752,532 687,852 Total OPEB liability- ending T 761,962 $ 765,969 T 752,532 Covered Employee Payroll $ 4,040,655 $ 3,718,609 $ 3,718,609 Total OPEB liability as a percentage of covered- employee payroll 18.86% 20.60% 20.24%

This schedule is presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend has been compiled, information is only presented for the years for which the required supplementary information is available.

See accompanying notes to the required supplementary information. Page 74 Exhibit B-4 City ofPlatteville, Wisconsin Wisconsin Retirement System Schedules December 31,2020

SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET) Last 10 Calendar Years*

Proportionate share of the net pension Plan fiduciary net Proportionate liability (asset) as a position as a Proportion of the share of the net percentage of its percentage of the Year ended net pension pension liability Covered- covered-employee total pension December 31, liability (asset) (asset) employee payroll payroll liability (asset) 2019 (0.03111714%) $ (1,003,358) $ 4,122,588 (24.34%) (102.96%) 2018 0.03150589% 1,120,880 4,040,929 27.74% 96.45% 2017 (0,03203475%) (951,149) 4,148,866 (22.93%) (102.93%) 2016 0.03215436% 265,028 4,094,108 6.47% 99.12% 2015 0.03277933% 532,658 4,139,057 12.87% 98.20% 2014 (0.03337575%) (819,574) 4,080,595 (20.08%) (102.74%)

* The proportionate share of the net pension liability (asset) and other amounts presented above for each year were determined as of the calendar year-end that occurred 12 months prior to the financial reporting period.

SCHEDULE OF CONTRIBUTIONS Last 10 Calendar Years**

Contributions in relation to Contributions as a Contractually the contractually Contribution percentage of Year ended required required deficiency Covered-employee covered- December 31, contributions contributions (excess) payroll employee payroll 2020 $ 364,621 $ (364,621) $ 4,389,484 8.31% 2019 318,551 (318,551) 4,122,588 7.73% 2018 318,909 (318,909) 4,040,929 7.89% 2017 328,551 (328,551) 4,148,866 7.92% 2016 301,725 (301,725) 4,094,108 7.37% 2015 313,084 (313,084) 4,139,057 7.56%

** The contribution and other amounts presented above for each calendar year are based on information that occurred during that calendar year.

See accompanying notes to the required supplementary information. Page 75 City ofPlatteville, Wisconsin Notes to the Required Supplementary Information December 31,2020

NOTE 1 BUDGET SCHEDULE

Budgetary information is derived from the annual operating budget and is presented using the same basis of accounting for each fund as described in Note 1(C).

The City budget is adopted in accordance with state law. Budget amounts in the financial statements include appropriations authorized in the original budget resolution, assigned carryovers from prior years, and subsequent revisions authorized by the City Council. Such revisions are required by a statutory provision which states that no expenditure can be made from an expired appropriation. The statutes also require publication of these budget revisions. Changes to the overall budget must be approved by a two-thirds vote of the Common Council.

Control for the TIP district funds (capital projects funds) are maintained by comparison to the project plan. Budgetary comparisons are not required for proprietary funds. No budget is required for the Community Development Block Grant fund.

Encumbrance accounting is not used by the City to record commitments related to unperformed contracts for goods or services.

NOTE 2 WISCONSIN RETIREMENT SYSTEM SCHEDULES

Governmental Accounting Standards Board Statement No. 68 requirements have been implemented prospectively; therefore, the illustrations do not present similar information for the 4 preceding years.

Changes of benefit terms. There were no changes of benefit terms for any participating employer in WRS.

Changes of assumptions. No significant change in assumptions were noted from the prior year.

NOTE 3 LOCAL RETIREE LIFE INSURANCE SCHEDULES

Governmental Accounting Standards Board Statement No. 75 requirements have been implemented prospectively; therefore, the illustrations do not present similar information for the 7 preceding years.

Changes of benefit terms. There were no changes of benefit terms for any participating employer in LRLIF.

Changes of assumptions. Several actuarial assumptions changed from the prior year, including the single discount rate, long-term expected rate of return and expected inflation. Please refer to the Actuarial Assumptions section in the notes to the financial statements for additional details.

Page 76 City ofPlatteville, Wisconsin Notes to the Required Supplementary Information December 31,2020

NOTE 4 OTHER POSTEMPLOYMENT BENEFITS PLAN - CITY HEALTH INSURANCE PLAN

Governmental Accounting Standards Board Statement No. 75 requirements have been implemented prospectively; therefore, the illustrations do not present similar information for the 7 preceding years.

Changes of benefit terms. There were no changes of benefit terms during the year.

Changes of assumptions. The discount rate was changed to be reflective of a 20-year AA municipal bond rate (2.75%) as of the measurement date in order to be compliant with GASB 75. All other assumptions and methods remained unchanged from the valuation performed as of December 31, 2017.

Assets. There are no assets accumulated in a trust that meet the criteria in governmental accounting standards to pay related benefits.

Page 77 C/3 i"a n> ffl

-5I

51 g B. p Exhibit C-l City ofPlatteville, Wisconsin Combining Balance Sheet Nonmajor Governmental Funds December 31,2020

Special Revenue Funds Capital Projects Funds Permanent Fund Total Community Housing Cemetery Non-Major Development Redevelopmcnl Conservation Library Zeigert Boil Affordable Broskc TIF TIF TEF Perpetual Governmental Airport Block Grant Authority Program (Littlefield) Trust Cemetery Taxi/Bus Housing Center No. 5 No. 6 No. 7 Care Funds ASSETS Cash and investments 335.337 $ 96.345 $ 52.655 $ 13.138 S 6.992 $ 158.335 137.700 $ $ 220.421 $ 4.291 327,001 $ 347.410 $ 154.943 $ 231.861 $ 2.086.429 Restricted cash and investments 42,910 42,910 Receivables: Taxes 365.646 274.543 1,219,599 Other accounts 36,28. 42.164 Other governments 234.324 234.324 Mortgages 1.38S.913 71.813 1.457.726 Loans 345,523 345,523 Inventory 24.387

Total assets $ 396.008 S 1.482.258 $ 401.058 $ 84,951 $ 6.992 $ 158.335 $ 137.700 $ 234.324 $ 220.421 $ 7.291 $ 906.411 $ 713.056 S 472.396 231.861 $ 5.453.062

LIABILITIES Accounts payable 49.494 $ 5.658 $ 4,305 $ 161.522 Accrued payroll 47 47 Due to other funds 20.529 20.529 Advances from other funds 48.011 444,276 236,320 728.607 Unearned revenue 285 6.090 6,375

Total liabilities 149.732 70.070 5,658 6.719 444.276 240.625 917.080

DEFERRED INFLOWS OF RESOURCES Deferred revenue 1.385.913 345.523 71.813 906,411 572,005 429.486 3.711.151

FUND BALANCES Nonspendable 24.387 24.387 Restricted 221.889 96,345 158,335 164,254 214,763 572 42.910 231.861 1.344.294 Unassigned (deficit) (303,225) (240,625) (543.850)

Total fund balances 246.276 96.345 55.535 13.138 6.992 158.335 137.700 164.254 214.763 572 (303,225) (197.715) 231.861 824.831

Total liabilities, deferred inflows of resources, and fund balances $ 396.008 $ 1.482.258 $ 401.058 $ 84.951 $ 6.992 $ 158.335 1; 137.700 3; 234.324 t; 220.421 $ 7,291 $ 906.411 ;S 713.056 S; 472.396 $ 231.861 $ 5,453,062

Page 78 Exhibit C-2 City ofPlatteviIle, Wisconsin Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended December 31,2020

Special Revenue Funds Capital Projects Funds Permanent Fund Total Community Housing Cemetery Nonmajor Development Redevelopment Conservation Library Zcigert Boil Affordable Broskc TIP TIP TIF TTF Perpetual Govemmentai Airport Block Grant Authority Program (Littlefield) Trust _Cemetery Taxi/Bus Housing _ Center No. 4 _No. 5 _No. 6 _No. 7 Care Funds

REVENUES Taxes $ $ $ S 44.781 $ $ 231.930 $ 891.412 $ 564.862 S 361.552 $ $ 2.094.537 Intergovernmental 30,000 639.009 4,268 11.468 3.32S 18,056 706,130 Fines and forfeitures 2,881 2.881 Public charges for services 284,369 1.020 57.696 4.550 355.880 Interest Income 3.112 898 1,087 211 6.312 Loan repayments 16.160 18.169 34.329 Miscellaneous 1.626 12 150 1.788

Total revenues 319.107 17.058 21.050 131 1.087 188 685 684.177 8.020 236.198 902.880 569.211 437.515 4.550 3.201.857

EXPENDmjRES Current: General government 14.6SS 14.6SS Public works 241.475 561.287 802.762 Leisure activities 7.448 7.448 Conservation and development 21.434 1.530 19.740 18.370 277.359 338.433 Capital outlay 148,212 9.589 149.053 12.026 318,880 Debt service: Principal retirement 7,796 339,551 250.839 295.086 893,272 Interest and fiscal charges 2,654 28.513 140.582 205.565 377.314 Debt issuance costs 38,981 3S.981

Total expenditures 241.475 158.662 561.287 7.448 11.119 558.844 829.017

Excess (deficiency) of revenues over expenditures 77.632 17.058 (137.612) (21,434) (391,502)

OTHER FINANCING SOURCES fUSES) Other financing source—refunding bonds 1.265.000 1.265.000 Current refunding of debt principal (1.205.541) (1,205.541) Transfer to other funds (241,091) (507.775) (115.545) (42,264) (906.675) Transfer from other funds 236.197 442,230 809,517

Total other financing sources(uses) 236,197 (241.091) (507.775) 131.090 386.144 J42.264) (37,699)

Net change in fund balances 77.632 17.058 (137.612) 131 1.087 188 685 122.890 214.763 (16.012) (7.354) 14I.4S7 (5.358) (37,714) 372.413

Fund balance-beginning of year 168.644 79.287 193.147 13.007 5.905 158.147 137.015 41.364 16.012 7.354 (444.682) _(192,357) 269,575 452,418

Fund balance-End of year $ 246.276 $ 96.345 $ 55.535 S 13.138 $ 6.992 $ 158.335 $ 137.700 $ 164.254 $ 214.763 $ $ (303.22S) $ (197.7IS) $ 231.861 S 824.831

Page 79 City of Platteville, Wisconsin Schedule of Insurance December 31, 2020

Company Type_ Coverage Term Employers Mutual Workers Compensation $500,000/Accident 1/1/20-12/31/20 Casualty $500,000/Disease/Employee $500,000 Disease/Policy Limit Employers Mutual Inland Marine $1,745,630 Contractors Equipment, $500 Deductible 1/1/20-12/31/20 Casualty $90,000 Fine Arts, $500 Deductible $75,000 Miscellaneous Property, $500 Deductible Employers Mutual Llnebacker $1,000,000 Each Loss 1/1/20-12/31/20 Casualty $1,000,000 Aggregate $3,000 Deductible Per Loss Employers Mutual Umbrella Liability $8,000,000 Occurrence 1/1/20-12/31/20 Casualty $8,000,000 Aggregate $0 Retained Limit Employers Mutual General Liability $1,000,000 Each Occurrence 1/1/20-12/31/20 Casualty $300,000 Damage to Premises Rented to You $1,000,000 Personal/Advertising Injury $2,000,000 General Aggregate $2,000,000 Products/Completed Operations Aggregate Employers Mutual Automobile $1,000,000 Liability 1/1/20-12/31/20 Casualty $10,000 Medical Payment $500,000 Uninsured Motorists $500,000 Underinsured Motorists $1000 Deductible Comprehensive Per Schedule $1000 Deductible Collision Per Schedule Hired Autos & Non-Owned Auto Liability Employers Mutual Property $45,279,163 Blanket Buildings & Property in the Open 1/1/20-12/31/20 Casualty $10,983,531 Blanket Business Personal Property & Property in the Open $55,000 Blanket Personal Property of Others $5,000 Deductible Employers Mutual Commercial Crime $250,000 Employee Theft, $2,500 Deductible 1/1/20-12/31/20 Casualty $25,000 Theft of Money Securities Inside $250 Deductible; $25,000 Outside $250 Deductible $250,000 Computer & Funds Transfer Fraud, $2,500 Deductible; $100,000 Fraudulent Impersonation, $1,000 Deductible Liberty Mutual Fidelity Bond $10,000 Chief of Police 6/1/19-6/1/21 $10,000 City Clerk $10,000 City Assessor $250,000 Finance Director Employers Mutual Employee Benefit $1,000,000 Each Employee 1/1/20-12/31/20 Casualty Liability $2,000,000 Aggregate $1,000 Deductible Each Employee Employers Mutual Law Enforcement $1,000,000 Occurrence 1/1/20-12/31/20 Casualty Liability $1,000,000 Aggregate $2,500 Deductible Per Loss Employers Mutual Cybersolutions Data Compromise-$100,000 Response Expense Limit 1/1/20-12/31/20 Casualty $1,000 Deductible, $100,000 Defense & Liability $1,000 Deductible, $25,000 Identity Recovery $0 Deductible Cyber Coverage-$ 100,000 Computer Attack $1,000 Deductible, $100,000 Network Security Defense & Liability $1,000 Deductible, $100,000 Electronic Media Liability $1,000 Deductible

Page 80 Schedule 2 Platteville Water and Sewer Utility Other Information December 31,2020

1. The number of customers at the end of the year was as follows:

2020 2019 Residential 3,574 3,570 Commercial 363 362 Multifamily residential 70 70 Public authority 94 93 Industrial 9 9 Interdepartmental 3 3 Total 4,113 4,107

2. Volume of water used as a basis for computing the sewer service charge was as follows:

Gallons 2020 2019 257,614,000 271,359,000

Page 81 CITY OF PLATTEVILLE, WISCONSIN

REQUIRED AUDIT COMMUNICATIONS TO THE MEMBERS OF THE CITY COUNCIL

Year Ended December 31, 2020

Johnson Block and Company, Inc. Certified Public Accountants 2500 Business Park Road Mineral Point, Wisconsin 53565 (608) 987-2206 Fax: (608) 987-3391 CITY OF PLATTEVILLE, WISCONSIN

Year Ended December 31, 2020

Index

Page

Communication With Audit Committee...... ! - 3

Management Letter...... ^

Explanation of Adjusting Journal Entries and Passed Journal Entries...... 5 - 6

Other Comments on Operations and Internal Control...... 7

Concluding Remarks ...... 8

Appendices

Appendix 1 - Adjusting Journal Entries

Appendix 2 - Passed Journal Entries 3BC i I in' ! N SON RinCK CPAs

COMMUNICATION WITHAUDIT_COMMITTEE

To the City Council Platteville, Wisconsin

We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City ofPlatteville, Wisconsin for the year ended December 31, 2020, and have issued our report thereon dated June 24, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter dated October 25, 2018. Professional standards require that we provide you with the following information related to our audit.

Significant Audit Matters

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing polices was not changed during 2020. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:

1. Management's estimate of the net pension liability or asset and the related deferred outflows and inflows of resources are based on various factors. These estimates were computed by the pension plan administrator.

2. Management's estimate of the other postemployment benefits and the related deferred outflows and inflows of resources are based on various factors. The estimates were computed using the work of actuaries.

3. Management's estimate of the depreciable lives affixed assets is based on the estimated useful life of the related fixed assets.

4. Management's estimate of the vested compensated absences is based on the probability of employees meeting the requirement to be paid for sick leave at the time of retirement.

We evaluated the key factors and assumptions used to develop these amounts in determining that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

-1- Difficulties Encountered m Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management.

The attached Appendix 2 - Passed Journal Entries summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The attached Appendix 1 -Adjusting Journal Entries summarizes misstatements detected as a result of our audit procedures that were corrected by management.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated June 24, 2021.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

-2- Other Matters

We applied certain limited procedures to the Budgetary Comparison Schedule, the local retiree life insurance fund schedules, the City's total OPEB liability and related ratios, and the Wisconsin Retirement System schedules, which are required supplementary information (RSI) that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on combining schedules for the non-major governmental funds, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the schedules of insurance and other utility information, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Restriction on Use

This information is intended solely for the information and use of management, the City Council and others within the administration and is not intended to be, and should not be, used by anyone other than those specified parties.

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Johnson Block & Company, Inc. June 24, 2021

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CPAs

MANAGEMENT LETTER

To the City Council Platteville, Wisconsin

In planning and performing our audit of the financial statements of the City of Platteville, Wisconsin for the year ended December 31, 2020, we considered the City's internal control in order to determine our auditing procedures for the purpose of expressing an opinion on the financial statements and not to provide assurance on internal control.

However, during our audit we became aware of matters that are opportunities for strengthening internal controls and operating efficiency. The following pages that accompany this letter summarize our comments and suggestions regarding those matters. This letter does not affect our report dated June 24, 2021, on the financial statements of the City.

We would like to take this opportunity to acknowledge the many courtesies extended to us by the City's personnel during the course of our work.

We shall be pleased to discuss any of the matters referred to in this letter. Should you desire assistance in implementing any of the following suggestions, we would welcome the opportunity of assisting you in these matters.

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Johnson Block and Company, Inc. June 24, 2021

-4- CITY OF PLATTEVILLE, WISCONSIN

Year Ended December 31,2020

ADJUSTmG JOURNAL ENTRIES

We are frequently requested by our clients to discuss the overall condition of their accounting records and what our role is as your audit firm. We believe that these matters should be discussed at each audit. The following section describes your accounting process in general terms and the ways in which we work with your staff.

The City ofPlatteville processes accounting transactions based on the type of transaction involved. Money coming in is processed using a cash receipt system. The payment of bills is done through an accounts payable system. Employees' salaries are paid using a payroll system. Customer billing and accounts receivable are processed through a billing system. These systems are responsible for recording and summarizing the vast majority of your financial statements.

Beyond the systems described in the preceding paragraph, another system is used to make corrections and to record non-cash transactions. This system involves preparing general journal entries. Journal entries provide the ability to make changes to the financial data entered in the other systems. As your auditor, our role is to substantiate year-end financial balances and information presented by your accounting personnel, and compare it to supporting information and outside confirmations. When information in your records does not agree with audit evidence, an adjusting entry is necessary to correct your records. Sometimes these entries are identified by your staff as they get ready for the audit. Other adjustments are prepared by us as we discover that your general ledger balances need to be changed to reflect the correct balances.

For the 2020 audit, we proposed adjustments and reclassifications to your records. The proposed entries were accepted by the City ofPlatteville's management. All of these changes are reflected properly in your audited financial statements.

Because we are providing assistance to your staff by proposing changes to correct your financial information, you should be aware of these processes. Many of our clients rely on us to make year-end adjustments as we have described. In many cases, we have the experience or expertise to compute, and identify, corrections to your records. We work with many clients on similar issues, so it may be more efficient for you to have us do some of the one-time adjustments, rather than your staff spending hours researching the proper adjustment.

Due to the technical nature of financial reporting and complying with financial reporting standards, most clients have their CPA firm prepare the year-end financial statements and note disclosures. We have provided these services to the City ofPlatteville.

We are communicating this information to you to give you a better understanding of what we do and how the year end process works. Our job as auditors is to bring in an outside perspective and provide a level of comfort that your financial reporting system is materially correct and accurately reflects the financial activity for the year. However, in many cases, our services go beyond auditing. Our experience and training can provide a very cost-effective means of providing the year end accounting assistance that you need.

We hope that by providing this information on what we do, you will have a better understanding of our role, and the various ways that we work with your staff.

-5- PASSED JOURNAL ENTRIES

Passed journal entries may occur due to transaction timing, industry practices or lack of overall significance. See Appendix 2 for passed journal entries.

-6- OTHER COMMENTS ON OPERATIONS AND INTERNAL CONTROL

Outstanding Checks

There were four checks that totaled $5,687 that have been outstanding for a year or more. The City should investigate whether these checks should be reissued or voided. We recommend that the lists of outstanding checks be reviewed regularly and that all checks not returned by the bank within a reasonable period of time be investigated.

If the City receives no response for reissuance or the reissued checks are never cashed, the money will become unclaimed property under Chapter 177 of the Wisconsin Statutes.

Any uncashed checks should follow the following timelines for reporting unclaimed property to the State of Wisconsin. Payroll checks issued to Wisconsin residents are deemed abandoned and unclaimed after one year from the date the checks are issued. Other checks, such as vendor checks and expense checks, issued to Wisconsin residents and businesses are deemed abandoned and unclaimed five years from the date they are issued. The City can visit www.statetreasury.wisconsin.gov to review compliance requirements.

Leases

The Governmental Accounting Standards Board issued Statement No. 87 (GASB 87), Leases. GASB 87 will significantly change the criteria and conditions for classifying leases. It includes guidance for both lessees and lessors and must be implemented for the year ended December 31,2022.

GASB 87 defines a lease as a contract that conveys control of the right to use another entity's nonfinancial asset (the underlying asset) as specified in the contract for a period of time. Examples of nonfinancial assets most commonly include buildings, land, vehicles, and equipment. New lease accounting will include any contracts that meet the GASB 87 definition of a lease, even if the contracts do not identify the agreements as leases. Applicable leases may include water tower/cell phone tower leases, electric pole rental, etc.

GASB 87 requires similar reporting of all leases entered into by the governmental unit. A lessee is required to recognize an asset and lease liability on the statement of net position. With each year of the lease, amortization and interest expense will be allocated to the statement of activities until the lease term is complete.

Leases that meet a "short-term" criteria will continue to be reported as expenses/expenditures by lessees based on the required payments in the lease contract. Short-term leases are defined as contracts with a maximum possible term of 12 months or less.

A listing of all contracts for consideration of meeting the definition of a lease needs to be started and continuously updated. The listing should include key terms of the contracts, including:

• Description of contract • Underlying asset • Contract term • Options for extensions and terminations • Service components, if any (portion of contract for services, not control of the assets, are expensed) • Dollar amount of lease

We will continue requesting potential contracts that meet the definition of a lease and are available to assist with initial and annual journal entries related to implementation of this new standard.

-7- CONCLUDING REMARKS

We would like to thank you for allowing us to serve you. We are committed to assisting you in the long-term financial success of the City ofPlatteville and our comments are intended to draw to your attention issues which need to be addressed by the City to meet its goals and responsibilities.

The comments and suggestions in this communication are not intended to reflect in any way on the integrity or ability of the personnel of the City of Platteville. They are made solely in the interest of establishing sound internal control practices required by changing professional standards. The City ofPlatteville's staff is deeply committed to maintaining the financial reporting system so that informed decisions can be made. They were receptive to our comments and suggestions.

We will review the status of these comments during each audit engagement.

If you have any questions or comments regarding this communication or the financial statements, do not hesitate to contact us. Appendix 1 - Adjusting Journal Entries City of Platteville For the Year Ended December 31, 2020

Account Description Debit Credit

Adjusting Journal Entries JE # 1001 Adjust tax equivalent revenue due to prior year adjusting journal entry.

100-41310-140-000 MUNICIPAL OWNED UTILIPr' 4,092.34 100-10001-000-000 TREASURERS CASH 4,092.34 Total 4,092.34 4,092.34

Adjusting Journal Entries JE # 1002 Record advance to TIF 7 to liability account.

127-49200-999-000 ADVANCE FROM GENERAL FUND 24,014.09 127-27015-000-000 LONG-TERM ADV. TO TIF#7 24,014.09 Total 24,014.09 24,014.09

Adjusting Journal Entries JE # 1003 Remove invoice relating to 2021 from accounts payable.

110-21211-000-000 VOUCHERS PAYABLE 24,347.00 110-60001-911-000 CAP PRJ: STREET CONSTRUCTION 24,347.00 Total 24,347.00 24,347.00

Adjusting Journal Entries JE # 1004 Reclassify tax refund not eligible for chargeback. Client provided entry.

125-41120-115-000 TIF #5 DISTRICT TAXES 14,654.65 125-12111-000-000 TAXES RECEIVABLE 14,654.65 Total 14,654.65 14,654.65

Adjusting Journal Entries JE # 1005 Correct recording of chargeback. Client provided entry.

100-13911-000-000 ACCOUNTS RECEIVABLE MISC. 9,155.46 100-51920-001-000 JUDGMENTS & LOSSES 6,804.04 100-51920-001-000 JUDGMENTS & LOSSES 9,155.46 100-13911-000-000 ACCOUNTS RECEIVABLE MISC. 9,155.46 100-41100-100-000 GENERAL PROPERTY TAXES 15,959.50 Total 25,114.96 25,114.96

Adjusting Journal Entries JE # 1601 Record accounts payable at 12/31/20. Reverse 1/1/21.

600-62824-100-000 PHOSPHORUS PAYMENT 18,373.12 600-21211-000-000 VOUCHERS PAYABLE 18,373.12 Total 18,373.12 18,373.12

Adjusting Journal Entries JE # 1602 Record phosphorus charges from 2015 to expense account. Client provided entry.

600-62852-300-000 CONSULTANTS EXPENSES-WWTP 14,290.21 600-62108-210-000 CWP - PHOSPHORUS REPORT 14,290.21 Total 14,290.21 14,290.21 City of Platteville For the Year Ended December 31, 2020

Account Description Debit Credit

Adjusting Journal Entries JE # 1603 Record hydrants that will be paid for by developer to contributed plant.

600-61348-020-000 HYDRANTS-CONTRIB 9,935.00 600-61348-010-000 HYDRANTS-EARNINGS 9,935.00 Total 9,935.00 9,935.00

Adjusting Journal Entries JE # 1604 Record accounts receivable for hydrants that will be financed by developer. Reverse 1/1/21.

600-61142-100-000 OTHER CUSTOMER A/R 9,935.00 600-61421-020-000 MISC NON OP INCOME-CONTRIE 9,935.00 Total 9,935.00 9,935.00

Adjusting Journal Entries JE # 1605 Record additional fixed asset addition and related removals. Client provided entry.

600-62239-010-000 R/D FLOW MON EQUIP-EARNINGS 14,619.20 600-62339-010-000 FLOW METER&MONT EQ-EARNINGS 4,863.16 600-62339-010-000 FLOW METER&MONT EQ-EARNINGS 14,619.20 600-62827-400-000 OTR OP SUPPLIES & EXPENSES 4,863.16 Total 19,482.36 19,482.36

Adjusting Journal Entries JE # 1606 Record water tower expenses as fixed asset additions and deferred debits. City recorded entry after March 2021 PSC approval of amortizing over 5 years. 600-61186-000-000 MISC DEFERRED DEBITS 161,318.27 600-61342-010-000 DIST/RESV/STANDPIPES-EARNINGS 40,400.00 600-61672-300-000 MAINT RESERVOIR/TOWER-PAINT 201,718.27 Total 201,718.27 201,718.27

Adjusting Journal Entries JE # 1607 Apply reimbursement for water tower expenses against expense account

600-61252-000-000 TOWER RENT ESCROW ACCOUNT 5,000.00 600-61474-000-000 OTHER WATER REVENUES 239.50 600-61672-300-000 MAINT RESERVOIRH-OWER-PAINT 1,237.30 600-61672-300-000 MAINT RESERVOIR/TOWER-PAINT 3,523.20 Total 5,000.00 5,000.00

Adjusting Journal Entries JE # 1608 Record annual amortization of deferred water tower painting costs

600-61672-300-000 MAINT RESERVOIRH-OWER-PAINT 32,264.00 600-61186-000-000 MISC DEFERRED DEBITS 32,264.00 Total 32,264.00 32,264.00

Adjusting Journal Entries JE # 1609 Reclassify expenses related to sewer deregulation to correct expense account.

600-62855-000-000 REGULATORY COMMISSION EXPENSES 2,234.47 600-62408-000-000 TAX EXPENSE 2,234.47 Total 2,234.47 2,234.47 City of Platteville For the Year Ended December 31,2020

Account Description Debit Credit

Adjusting Journal Entries JE # 1610 Adjust water utility depreciation expense at 12/31/20

600-61248-010-000 R/D HYDRANTS-EARNINGS 109.29 600-61294-010-000 R/D TOOLS/SHOP/GARAGE 849.16 600-61296-010-000 R/D POWER OPERATED EQUIP 4,006.08 600-61297-110-000 R/D COMMUNICATION EQUIP-SCADA 34,883.57 600-61426-020-000 INCOME DEDUCT OTR-CONTRIB 109.27 600-61242-010-000 R/D RESER/STANDPIPES-EARNINGS 383.79 600-61248-020-000 R/D HYDRANTS-CONTRIB 109.27 600-61403-010-000 DEPRECIATION EXPENSE 39,464.31 Total 39,957.37 39,957.37

Adjusting Journal Entries JE # 1611 Reclassify expense to correct account. Client provided entry.

600-62852-200-000 CONSULTANTS EXPENSES 920.35 600-62397-100-000 GEN PLANT SCADA EQUIPMENT 920.35 Total 920.35 920.35

Adjusting Journal Entries JE # 1612 Adjust sewer depreciation expense to actual

600-62233-020-000 R/D PRIM TREAT EQUIP-CONTRIB 19,636.25 600-62235-020-000 R/D ADVANCE TREAT-CONTRIB 20,294.60 600-62239-020-000 R/D FLOW MON EQUIP-CONTRIB 9,840.69 600-62291-020-000 R/D OFFICE FURN/EQUIP-CONTRIB 156.75 600-62403-010-000 DEPRECIATION EXPENSE 30,990.14 600-62213-010-000 R/D COLL MAINS-EARNINGS 21.73 600-62213-020-000 R/D COLL MAINS-CONTRIB 217.57 600-62214-020-000 R/D INTERCEPT MAINS-CONTRIB 1,130.42 600-62221-010-000 R/D STRUCT/IMPROVEMENTS 745.52 600-62231-020-000 R/D STRUCT/IMPROVE-CONTRIB 18,505.83 600-62234-010-000 R/D SECD TREAT EQUIP-EARNINGS 3,874.42 600-62235-010-000 R/D ADVANCE TREAT-EARNINGS 24,325.22 600-62237-010-000 R/D SLUDGE TR EQUIP-EARNINGS 152.24 600-62238-020-000 R/D PLANT PIPING-CONTRIB 9,840.69 600-62239-010-000 R/D FLOW MON EQUIP-EARNINGS 1,871.00 600-62290-020-000 R/D STRUCT/IMPROVE-CONTRIB 156.75 600-62297-100-000 R/D COMMUNICATION EQUIP-SCADA 0.01 600-62426-020-000 INCOME DEDUCT OTR-CONTRIB 20,077.03 Total 80,918.43 80,918.43 City of PIatteville For the Year Ended Decem ber 31,2020

Account Description Debit Credit

Adjusting Journal Entries JE # 1613 Adjust joint meter allocation

600-61474-000-000 OTHER WATER REVENUES 239.06 600-62403-010-000 DEPRECIATION EXPENSE 309.08 600-62408-000-000 TAX EXPENSE 217.07 600-62426-020-000 INCOME DEDUCT OTR-CONTRIB 440.00 600-61403-010-000 DEPRECIATION EXPENSE 309.08 600-61408-000-000 TAX EXPENSE/TAXES 217.07 600-61426-020-000 INCOME DEDUCT OTR-CONTRIB 440.00 600-62856-200-000 MISC (SHOP/LOCATES)-SUPPL& EXP 239.06 Total 1,205.21 1,205.21

Adjusting Journal Entries JE # 1614 Remove joint meter expense from contributed plant accounts.

600-61426-020-000 INCOME DEDUCT OTR-CONTRIB 440.00 600-62426-020-000 INCOME DEDUCT OTR-CONTRIB 440.00 Total 440.00 440.00

Adjusting Journal Entries JE # 1615 Adjust tax equivalent due to prior year adjusting journal entry.

600-10001-000-000 TREASURER'S CASH 4,092.34 600-61236-000-000 TAXES ACCRUED 4,092,34 Total 4,092.34 4,092.34

Adjusting Journal Entries JE # 9001 Adjust LGIP interest. Client coded interest to wrong LGIP account.

600-63129-000-000 WATER & SEWER-BOND PROCEEDS 2,964.23 600-63126-000-000 WATER & SEWER-DEPREC FUND HOLD 2,964.23 Total 2,964.23 2,964.23

Adjusting Journal Entries JE # 9002 Record bulk water from October 2020 as accounts receivable. Client provided entry.

600-61142-100-000 OTHER CUSTOMER A/R 491.03 600-61461-200-000 COMMERCIAL-METER WATER SALES 301.03 600-61474-000-000 OTHER WATER REVENUES 190.00 Total 491.03 491.03 City of Platteville For the Year Ended December 31, 2020

Account Description Debit Credit

Adjusting Journal Entries JE it 9003 Capitalize or expense items in preliminary survey/engineering accounts. Client provided entry. 600-61923-200-000 OUTSIDE SERVICES-CONSULTANTS 2,655.00 600-61923-200-000 OUTSIDE SERVICES-CONSULTANTS 10,000.00 600-61923-300-000 WATER CONSULTANT 3,108.68 600-61923-300-000 WATER CONSULTANT 24,424.80 600-62313-010-000 COLLECTING MAINS-EARNINGS 4,347.00 600-62334-010-000 SEC TREAT EQUIP-EARNINGS 232,698.25 600-62337-010-000 SLUDGE TR/DISP EQUIP-EARNINGS 6,089.25 600-62852-200-000 CONSULTANTS EXPENSES 240.00 600-62852-200-000 CONSULTANTS EXPENSES 17,022.85 600-62852-300-000 CONSULTANTS EXPENSES-WWTP 3,108.69 600-62852-300-000 CONSULTANTS EXPENSES-WWTP 16,125.00 600-62852-300-000 CONSULTANTS EXPENSES-WWTP 39,750.00 600-62852-300-000 CONSULTANTS EXPENSES-WWTP 42,246.36 600-62856-200-000 MISC (SHOP/LOCATES)-SUPPL& EXP 27.00 600-61183-000-000 PRELIMINARY SURVEY/ENGINEERING 2,655.00 600-61183-000-000 PRELIMINARY SURVEY/ENGINEERING 3,108.68 600-61183-000-000 PRELIMINARY SURVEY/ENGINEERING 10,000.00 600-61183-000-000 PRELIMINARY SURVEY/ENGINEERING 24,424.80 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 27.00 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 240.00 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 3,108.69 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 4,347.00 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 6,089.25 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 16,125.00 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 17,022.85 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 39,750.00 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 42,246.36 600-62183-000-000 PRELIMINARY SURVEY/ENGINEERING 232,698.25 Total 401,842.88 401,842.88

Adjusting Journal Entries JE # 9004 Entry to record additional AIR in taxi/bus fund. Client provided entry.

101-13911-000-000 ACCOUNTS RECEIVABLE MISC. 157,723.83 101-43229-225-000 FEDERAL TAXI/BUS GRANT 157,723.83 Total 157,723.83 157,723.83 Appendix 2 - Passed Journal Entries City of Platteville For the Year Ended December 31,2020

Account Description Debit Credit

Proposed JE# 6001 Reduce customer accounts receivable for estimate of portion related to January 2021. 600-63216-010-000 W& S-UNAPPROP SURPLUS-EARNING 57,967.00 600-63216-010-000 W& S-UNAPPROP SURPLUS-EARNING 88,508.00 600-61142-000-000 CUSTOMER ACCT RECEIVABLE 57,902.00 600-61461-100-000 RESIDENTIAL-METER WATER SALES 65.00 600-62142-000-000 CUSTOMER ACCT RECEIVABLE 85,000.00 600-62622-000-000 GEN OUST SEWAGE REVENUE 3,508.00 Total 146,475.00 146,475.00

Proposed JE # 6002 Remove portion of Forestry grant that has not been earned as of 12/31/20

100-31000-000-000 FUND BALANCE 10,105.00 100-13911-000-000 ACCOUNTS RECEIVABLE MISC. 10,105.00 Total 10,105.00 10,105.00

Proposed JE # 6003 Net insurance recovery with impairment loss.

600-61253-000-000 MISC. DEFERRED CREDIT 46,765.00 600-61314-010-000 WELLS & SPRINGS 46,765.00 Total 46,765.00 46,765.00 THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: CONSIDERATION OF Council Minutes, Payment of Bills, Financial Report, July 13, 2021 CONSENT CALENDAR Appointment to Boards and Commissions, Licenses, and VOTE REQUIRED: ITEM NUMBER: Permits Majority IV. PREPARED BY: Candace Klaas, City Clerk

Description: The following items may be approved on a single motion and vote due to their routine nature or previous discussion. Please indicate to the Council President if you would prefer separate discussion and action.

Budget/Fiscal Impact: None

Sample Affirmative Motion: “I move to approve all items listed under Consent Calendar”

Attachments: • Council Minutes • Payment of Bills • Financial Report • Appointment of Boards and Commissions • Licenses • Permits

PLATTEVILLE COMMON COUNCIL PROCEEDINGS June 22, 2021

The regular meeting of the Common Council of the City of Platteville was called to order by Council President Barbara Daus at 7:00 PM. Due to COVID-19 Pandemic, this meeting was conducted by digital means via Zoom.

ROLL CALL Present: Barbara Daus, Isaac Shanley, Kathy Kopp, Jason Artz, Ken Kilian, and Eileen Nickels. Excused: None.

PRESENTATION The Kubala Washatko Architects, Wayne Reckard and Andrew Peters, and Museum Director Erik Flesch gave a presentation of The Mining & Rollo Jamison Museums Site and Facility Comprehensive Plan.

PUBLIC HEARING Resolution 21-10 Conditional Use Permit – 280 W Main Street – Community Development Director Joe Carroll explained that the applicant would like to add a courtyard to the front of their building located at 280 West0 Main St. This courtyard would be for outdoor seating to their business and the applicants would be seeking an extension of their licensed premises for their liquor license. This area is currently paved and functions as a parking area. The outdoor courtyard/drinking area will be enclosed with a black metal fence similar to the fencing around many of the downtown parking lots. The area will contain tables, chairs, a fire pit, and trash receptacles. Initially, the use will be limited to the evenings during the later part of the week and weekends. This may be expanded in the future depending on demand. The Plan Commission considered this request at the June 7th meeting and recommend it for approval with the following conditions; no amplified music during library hours; no open fires, but propane could be allowed after consulting with the Fire Department; and the Conditional Use Permit is only for this owner of Becker & Zmina Holdings LLC. Public statements against were received from Ellen Stelpflug. Motion by Kilian, second by Nickels to close the public hearing. Motion carried 6-0 on a roll call vote. Motion by Artz, second by Kilian to approve a Conditional Use Permit to allow an outdoor drinking area at 280 West Main Street as proposed in the application materials and subject to the following conditions: 1. The use is subject to the conditions of Section 22.06(J) of the zoning ordinance. 2. No amplified music during hours when the library is open. Amplified music is allowed after the library is closed until 10:30 pm, seven days a week. 3. Open fires are limited to propane pits and at a location approved by the Fire Department. 4. The approval is for the current applicant only. A change of ownership requires reapproval of the Conditional Use permit. 5. Adaquate indoor bathroom facilities for men and women and no temporary outdoor bathrooms shall be used. Motion carried 6-0 on a roll call vote.

CONSIDERATION OF CONSENT CALENDAR Motion by Nickels, second by Shanley to approve the consent calendar as follows: Council Minutes – 6/1/21 Special and 6/8/21 Regular; Payment of Bills in the amount of $308,325.47; Appointment to Boards and Commissions, Bill Cramer, Larry McReynolds, Ray Banfi, and Allyssa Shanahan (partial term) to Commission on Aging, Benjamin Seigel to Historic Preservation Commission, Robert Vosberg to Plan Commission, and Terry Malliet, Michael Breitner, Deb Rice, and Deb Jenny to the Tourism Committee.; Temporary Class “B” to Serve Fermented Malt Beverages to Rountree Gallery at 120 W Main Street for the Plotters Artist Reception on Friday, June 25 from 4:00 PM to 7:00 PM, Temporary Class “B” to Serve Fermented Malt Beverages to Platteville Jaycees at Legion Field Ballpark for Platteville 4th of July on Sunday, July 4 from Noon to Midnight; One Year Operator License, Paige A Aho, Clare D Day, Sydney M Puffett, Joseph A Smith, and Abigail R Stille; Two Year Operator License, Mar’Quezie M Edmonds, Lori K Gratz, Jeffrey M Haas, Juan Gabriel M Ichimura, Minqin Lin, Leah M Pisani, Aaron D Pluemer, Erica J Schwenn, Mae A Stocks, Isabella C Vaassen, Becki L Voigts, Susan L Lynch, Tammy M Kaiser, and Lisa M Hinderman; Taxi Driver License, Danyel M Hargrove; "Class B" Combination Beer & Liquor

Page 1 of 3

– contingent upon passing all inspections ▪ Becker & Zmina Holdings LLC, Platteville (Stephanie A Becker, Agent), for premises at 280 W Main Street Motion carried 6-0 on a roll call vote.

CITIZENS’ COMMENTS, OBSERVATIONS AND PETITIONS, if any. None.

REPORTS A. Board/Commission/Committee Minutes – Commission on Aging, Museum Board, Solid Waste & Recycle Taskforce, Police and Fire Commission, and Library Board.

ACTION A. Resolution 21-11 - 2020 Compliance Maintenance Annual Report (CMAR) – Motion by Nickels, second by Kilian to approve Resolution 21-11 accepting the Compliance Maintenance Annual Report (CMAR) for 2020 and authorizing staff to submit the report. Motion carried 6-0 on a roll call vote.

B. City of Platteville Mission Statement – Motion by Artz, second by Kopp to approve the updated City of Platteville Vision Statement, Mission Statement and conduct a marketing challenge for the community to provide Motto Statements for the council to vote on at a later meeting. Motion carried 6-0 on a roll call vote.

INFORMATION AND DISCUSSION

A. Repeal and Recreate Resolution 21-02 Platteville Functional Classification of Street – Longhorn Drive – Public Works Director Howard Crofoot explained that the Wisconsin DOT periodically distributes a map with Functional Classifications of Streets in urban areas. The DOT had a question regarding Milton Longhorn Drive. They originally believed that since it was owned by the University of Wisconsin – Platteville, it was a private street and could not be granted certain status. The Federal Highway Administration ruled that since this is a public University and the street is open to the general public, it could be eligible to be designated as a Minor Arterial (MA). Staff recommends Approval of Resolution 21-xx, Repeal of Resolution 21-02 and Re-creation of Updates to the Functional Classification of Streets in Platteville

B. American Rescue Plan Act (ARPA) Funding Potentials - On May 10, 2021, the U.S. Department of the Treasury announced the launch of the Coronavirus State and Local Fiscal Recovery Funds, established by the American Rescue Plan Act of 2021, to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. Treasury also released details on how these funds can be used to respond to acute pandemic response needs, fill revenue shortfalls among these governments, and support the communities and populations hardest hit by the COVID- 19 crisis. The City of Platteville has a variety of different roads the funding provided by the American Rescue Plan Act can be utilized towards. In efforts to help narrow down the potential discussion City Staff is recommending the Common Council look at considering the following: 1. Capital Investments in public facilities to meet pandemic operational needs. Consideration to set aside $300,000 towards the funding of the below projects/enhancements. a. Council Chamber Audio/Video Enhancements- Estimate $40,000-$60,000. b. Municipal Buildings HVAC Improvements (City Hall Offices, Council Chambers, Auditorium, Swing Space, Museum) Estimate $20,000 engineering review, Project Cost? c. New Fire Station Support for pandemic related uses, decontamination space, etc. 2. Replace lost public sector revenue. Consideration to set aside $300,000 to be utilized to cover lost revenue accounts within the general fund. 3. Invest in storm water infrastructure project. Consideration to conduct a Common Council work session where review of storm water projects could be discussed to be funded with remaining funds. This item will be scheduled for a work session at the July 13, 2021 Council Meeting.

Page 2 of 3

CLOSED SESSION per Wisconsin Statute 19.85(1)(g) - for the governmental body who is rendering oral or written advice concerning strategy to be adopted by the body with respect to litigation in which it is or is likely to become involved - Conferring With Legal Counsel Regarding Faherty Claim. Motion by Shanley, second by Kopp to enter into Closed Session. Motion carried 6-0 on a roll call vote. Motion by Kilian, second by Artz to come out of Closed Session. Motion carried 6-0 on a roll call vote.

ADJOURNMENT Motion by Kilian, second by Artz to adjourn. Motion carried 6-0 on a roll call vote. The meeting was adjourned at 9:09 PM.

Respectfully submitted,

Candace Klaas, City Clerk

Page 3 of 3

SCHEDULE OF BILLS

MOUND CITY BANK:

6/18/2021 Schedule of Bills (ACH payments) 6052-6058 $ 117,452.71 6/18/2021 Void 72254 $ (435.01) 6/18/2021 Schedule of Bills 72353-72354 $ 239.76 6/18/2021 Payroll (ACH Deposits) 159674-159819 $ 202,644.61 6/25/2021 Schedule of Bills (ACH payments) 6059-6061 $ 15,828.94 6/25/2021 Schedule of Bills 72355-72357 $ 2,246.83 6/28/2021 Schedule of Bills 72358 $ 299.92 6/30/2021 Schedule of Bills 72359 $ 1,528.58 7/2/2021 Schedule of Bills (ACH payments) 6061-6065 $ 52,144.92 7/2/2021 Void 72341 $ (266.48) 7/2/2021 Schedule of Bills 72361-72374 $ 152,891.90 7/2/2021 Payroll (ACH Deposits) 159820-159971 $ 193,587.25 7/7/2021 Schedule of Bills (ACH payments) 6066-6107 $ 167,084.03 7/7/2021 Schedule of Bills 72375-72457 $ 494,702.61 $ -

(W/S Bills amount paid with City Bills) $ (286,102.91) (W/S Payroll amount paid with City Payroll) $ (57,963.43) Total $ 1,055,884.23 CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 1 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

6053 06/21 06/18/2021 6053 AFLAC MONTHLY PREMIUMS N PR0529211 1 341.03 341.03 M 06/21 06/18/2021 6053 AFLAC MONTHLY PREMIUMS FL PR0529211 2 538.65 538.65 M 06/21 06/18/2021 6053 AFLAC MONTHLY PREMIUMS N PR0612211 1 341.01 341.01 M 06/21 06/18/2021 6053 AFLAC MONTHLY PREMIUMS FL PR0612211 2 538.56 538.56 M

Total 6053: 1,759.25

6054 06/21 06/18/2021 6054 INTERNAL REVENUE SE FEDERAL INCOME TAX F PR0612211 1 12,686.03 12,686.03 M 06/21 06/18/2021 6054 INTERNAL REVENUE SE FEDERAL INCOME TAX S PR0612211 2 11,944.60 11,944.60 M 06/21 06/18/2021 6054 INTERNAL REVENUE SE FEDERAL INCOME TAX S PR0612211 3 11,944.60 11,944.60 M 06/21 06/18/2021 6054 INTERNAL REVENUE SE FEDERAL INCOME TAX PR0612211 4 2,793.49 2,793.49 M 06/21 06/18/2021 6054 INTERNAL REVENUE SE FEDERAL INCOME TAX PR0612211 5 2,793.49 2,793.49 M

Total 6054: 42,162.21

6055 06/21 06/18/2021 6055 WI DEFERRED COMP BO DEFERRED COMPENSAT PR0612211 1 14,715.00 14,715.00 M 06/21 06/18/2021 6055 WI DEFERRED COMP BO DEFERRED COMPENSAT PR0612211 2 1,182.59 1,182.59 M

Total 6055: 15,897.59

6056 06/21 06/18/2021 6056 WI DEPT OF REVENUE STATE INCOME TAX STA PR0612211 1 7,962.33 7,962.33 M

Total 6056: 7,962.33

6057 06/21 06/18/2021 6057 WI SCTF CHILD SUPPORT CHILD PR0612211 1 56.41 56.41 M

Total 6057: 56.41

6058 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0529211 1 1,658.06 1,658.06 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ADD PR0529211 2 25.00 25.00 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0529211 3 6,095.89 6,095.89 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0529211 4 3,273.70 3,273.70 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0529211 5 1,658.06 1,658.06 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0529211 6 6,095.89 6,095.89 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0529211 7 5,742.29 5,742.29 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0612211 1 1,682.52 1,682.52 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ADD PR0612211 2 25.00 25.00 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0612211 3 6,139.18 6,139.18 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0612211 4 3,412.27 3,412.27 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT EER PR0612211 5 1,682.52 1,682.52 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0612211 6 6,139.18 6,139.18 M 06/21 06/18/2021 6058 WI RETIREMENT SYSTE WRS RETIREMENT ERR PR0612211 7 5,985.36 5,985.36 M

Total 6058: 49,614.92

6059 06/21 06/25/2021 6059 CARDMEMBER SERVICE SEWER DEPT CHARGES 04.27-05.26. 1 2.25 2.25 M

Total 6059: 2.25

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 2 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

6060 06/21 06/25/2021 6060 HEISER HARDWARE FIRE DEPT CHARGES 05.31.2021 1 23.99 23.99 06/21 06/25/2021 6060 HEISER HARDWARE MUSEUM CHARGES 05.31.2021 2 329.99 329.99 06/21 06/25/2021 6060 HEISER HARDWARE MUSEUM CHARGES 05.31.2021 3 19.94 19.94 06/21 06/25/2021 6060 HEISER HARDWARE MUSEUM CHARGES 05.31.2021 4 37.06 37.06 06/21 06/25/2021 6060 HEISER HARDWARE MAINTANENCE DEPT CH 05.31.2021 5 97.00 97.00 06/21 06/25/2021 6060 HEISER HARDWARE MAINTANENCE DEPT CH 05.31.2021 6 47.56 47.56 06/21 06/25/2021 6060 HEISER HARDWARE STREET DEPT CHARGES 05.31.2021 7 57.28 57.28 06/21 06/25/2021 6060 HEISER HARDWARE STREET DEPT CHARGES 05.31.2021 8 80.94 80.94 06/21 06/25/2021 6060 HEISER HARDWARE STREET DEPT CHARGES 05.31.2021 9 30.13 30.13 06/21 06/25/2021 6060 HEISER HARDWARE STORM SEWER CHARGE 05.31.2021 10 7.17 7.17 06/21 06/25/2021 6060 HEISER HARDWARE CEMETERY CHARGES 05.31.2021 11 7.99 7.99 06/21 06/25/2021 6060 HEISER HARDWARE PARKS CHARGES 05.31.2021 12 24.99 24.99 06/21 06/25/2021 6060 HEISER HARDWARE SUPPLIES-WATER DEPT 05.31.2021 13 7.08 7.08 06/21 06/25/2021 6060 HEISER HARDWARE PARK DEPT CHARGES 05.31.2021 14 144.87 144.87 06/21 06/25/2021 6060 HEISER HARDWARE PARK DEPT CHARGES 05.31.2021 15 8.99 8.99 06/21 06/25/2021 6060 HEISER HARDWARE WATER DEPT CHARGES 05.31.2021 16 132.54 132.54 06/21 06/25/2021 6060 HEISER HARDWARE WATER DEPT CHARGES 05.31.2021 17 7.99 7.99 06/21 06/25/2021 6060 HEISER HARDWARE WATER DEPT CHARGES 05.31.2021 18 34.34 34.34 06/21 06/25/2021 6060 HEISER HARDWARE WATER DEPT CHARGES 05.31.2021 19 118.58 118.58 06/21 06/25/2021 6060 HEISER HARDWARE SEWER DEPT CHARGES 05.31.2021 20 33.98 33.98 06/21 06/25/2021 6060 HEISER HARDWARE SEWER DEPT CHARGES 05.31.2021 21 29.99 29.99 06/21 06/25/2021 6060 HEISER HARDWARE SEWER DEPT CHARGES 05.31.2021 22 317.54 317.54 06/21 06/25/2021 6060 HEISER HARDWARE SEWER DEPT CHARGES 05.31.2021 23 57.30 57.30

Total 6060: 1,657.24

6061 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 1 341.39 341.39 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 2 269.04 269.04 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE LIBRARY CHARGES 06.01.2021 3 148.00 148.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE LIBRARY CHARGES 06.01.2021 4 18.94 18.94 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE LIBRARY CHARGES 06.01.2021 5 39.98 39.98 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE LIBRARY CHARGES 06.01.2021 6 58.63 58.63 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE LIBRARY CHARGES 06.01.2021 7 394.00 394.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 8 76.30 76.30 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 9 65.85 65.85 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 10 369.53 369.53 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 11 305.35 305.35 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 12 301.90 301.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 13 55.00 55.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FIRE DEPT CHARGES 06.01.2021 14 29.99 29.99 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 15 455.15 455.15 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 16 87.64 87.64 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 17 248.81 248.81 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 18 69.34 69.34 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 19 22.00 22.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 20 109.86 109.86 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STREET DEPT CHARGES 06.01.2021 21 49.99 49.99 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE STOP LIGHTS 06.01.2021 22 5.36 5.36 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE SENIOR CENTER CHARG 06.01.2021 23 2,252.64 2,252.64 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE SENIOR CENTER CHARG 06.01.2021 24 72.80 72.80 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE SENIOR CENTER CHARG 06.01.2021 25 15.70 15.70 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE SENIOR CENTER CHARG 06.01.2021 26 880.58 880.58 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE ADMINISTRATION CHAR 06.01.2021 27 189.00 189.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE RECREATION DEPT CHA 06.01.2021 28 648.45 648.45 M

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 3 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

06/21 06/25/2021 6061 CARDMEMBER SERVICE RECREATION DEPT CHA 06.01.2021 29 706.72 706.72 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE RECREATION DEPT CHA 06.01.2021 30 12.00 12.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE RECREATION DEPT CHA 06.01.2021 31 1,587.17 1,587.17 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MUSEUM CHARGES 06.01.2021 32 94.84 94.84 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MUSEUM CHARGES 06.01.2021 33 5.00 5.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE POLICE DEPT CHARGES 06.01.2021 34 112.70 112.70 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE POLICE DEPT CHARGES 06.01.2021 35 4.19 4.19 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE POLICE DEPT CHARGES 06.01.2021 36 103.45 103.45 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE POLICE DEPT CHARGES 06.01.2021 37 6.56- 6.56- M 06/21 06/25/2021 6061 CARDMEMBER SERVICE POLICE DEPT CHARGES 06.01.2021 38 378.85 378.85 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE PARKS DEPT CHARGES 06.01.2021 39 89.54 89.54 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE PARKS DEPT CHARGES 06.01.2021 40 442.34 442.34 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MUSEUM CHARGES 06.01.2021 41 22.50 22.50 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MUSEUM CHARGES 06.01.2021 42 783.54 783.54 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE CLERK CHARGES 06.01.2021 43 150.42 150.42 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE CLERK CHARGES 06.01.2021 44 489.00 489.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE CITY MANAGER CHARGE 06.01.2021 45 325.00 325.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE CITY MANAGER CHARGE 06.01.2021 46 140.00 140.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 47 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FINANCE CHARGES 06.01.2021 48 79.92 79.92 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FINANCE CHARGES 06.01.2021 49 100.00 100.00 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE FINANCE CHARGES 06.01.2021 50 112.16 112.16 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 51 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 52 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 53 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 54 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 55 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 56 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 57 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE AMAZON YEARLY CHAR 06.01.2021 58 49.90 49.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE CLERK CHARGES 06.01.2021 59 28.47 28.47 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE ADMINISTRATION CHAR 06.01.2021 60 89.48 89.48 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MAINTENANCE DEPT CH 06.01.2021 61 175.88 175.88 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE MAINTENANCE DEPT CH 06.01.2021 62 37.90 37.90 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE RECREATION DEPT CHA 06.01.2021 63 19.65 19.65 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE COMMUNITY PLANNING 06.01.2021 64 28.41 28.41 M 06/21 06/25/2021 6061 CARDMEMBER SERVICE BROSKE CENTER CHAR 06.01.2021 65 26.56 26.56 M 07/21 07/02/2021 6061 INTERNAL REVENUE SE FEDERAL INCOME TAX F PR0626211 1 12,545.36 12,545.36 M 07/21 07/02/2021 6061 INTERNAL REVENUE SE FEDERAL INCOME TAX S PR0626211 2 11,417.44 11,417.44 M 07/21 07/02/2021 6061 INTERNAL REVENUE SE FEDERAL INCOME TAX S PR0626211 3 11,417.44 11,417.44 M 07/21 07/02/2021 6061 INTERNAL REVENUE SE FEDERAL INCOME TAX PR0626211 4 2,670.18 2,670.18 M 07/21 07/02/2021 6061 INTERNAL REVENUE SE FEDERAL INCOME TAX PR0626211 5 2,670.18 2,670.18 M

Total 6061: 54,890.05

6062 07/21 07/02/2021 6062 WI DEFERRED COMP BO DEFERRED COMPENSAT PR0626211 1 1,715.00 1,715.00 M 07/21 07/02/2021 6062 WI DEFERRED COMP BO DEFERRED COMPENSAT PR0626211 2 1,169.41 1,169.41 M

Total 6062: 2,884.41

6063 07/21 07/02/2021 6063 WI DEPT OF REVENUE STATE INCOME TAX STA PR0626211 1 7,965.30 7,965.30 M

Total 6063: 7,965.30

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 4 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

6064 07/21 07/02/2021 6064 WI SCTF CHILD SUPPORT CHILD PR0626211 1 56.41 56.41 M

Total 6064: 56.41

6065 07/21 07/02/2021 6065 WEA INSURANCE VISION INSURANCE PRE 960766 1 518.20 518.20

Total 6065: 518.20

6066 07/21 07/07/2021 6066 5 ALARM FIRE & SAFETY HURST ANNUAL SERVIC 207583-1 1 1,627.00 1,627.00

Total 6066: 1,627.00

6067 07/21 07/07/2021 6067 ACCESS SYSTEMS COPIES - MUSEUM INV1032606 1 74.74 74.74 07/21 07/07/2021 6067 ACCESS SYSTEMS COPIES - PD INV1032607 1 102.26 102.26

Total 6067: 177.00

6068 07/21 07/07/2021 6068 AMAZON CAPITAL SERVI CUSTODIAL SUPPLIES 1KYH-6HHJ- 1 88.12 88.12 07/21 07/07/2021 6068 AMAZON CAPITAL SERVI OFFICE SUPPLIES 1KYH-6HHJ- 2 55.92 55.92 07/21 07/07/2021 6068 AMAZON CAPITAL SERVI PROGRAM SUPPLIES 1TVR-P699- 1 122.85 122.85 07/21 07/07/2021 6068 AMAZON CAPITAL SERVI PROGRAM SUPPLIES - H 1XTT-3RPX- 1 44.56 44.56 07/21 07/07/2021 6068 AMAZON CAPITAL SERVI STORE MERCHANDISE 1XTT-3RPX- 2 345.85 345.85

Total 6068: 657.30

6069 07/21 07/07/2021 6069 BADGER WELDING SUPP REFILL OXYGEN-POLICE 3657430 1 33.25 33.25

Total 6069: 33.25

6070 07/21 07/07/2021 6070 BARTELT, JARAD MEAL ALLOWANCE FOR 06.09.2021 1 6.64 6.64

Total 6070: 6.64

6071 07/21 07/07/2021 6071 BILLS PLUMBING & HEAT SEWER DEPT CHARGES 38826 1 1,348.44 1,348.44

Total 6071: 1,348.44

6072 07/21 07/07/2021 6072 BROWN, JACOB UNIFORM ITEMS-POLICE 04.27.2021 1 163.68 163.68

Total 6072: 163.68

6073 07/21 07/07/2021 6073 CAREYS SEAMLESS GUT GUTTERS-MUSEUM 11668 1 3,883.86 3,883.86

Total 6073: 3,883.86

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 5 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

6074 07/21 07/07/2021 6074 CENTRISYS CORPORATI SERVICE CALL-WWTP PSI-26832 1 2,028.56 2,028.56

Total 6074: 2,028.56

6075 07/21 07/07/2021 6075 COMELEC SERVICES IN BATTERIES 0474086-IN 1 417.00 417.00 07/21 07/07/2021 6075 COMELEC SERVICES IN PAGER BATTERIES - FD 0474175-IN 1 300.00 300.00

Total 6075: 717.00

6076 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I PICKLEBALL 17569 1 6,097.50 6,097.50 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I DEWEY STREET RECON 17570 1 10,037.93 10,037.93 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I DEWEY STREET RECON 17570 2 10,037.94 10,037.94 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I DEWEY STREET RECON 17570 3 10,037.94 10,037.94 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I DEWEY STREET RECON 17570 4 10,037.94 10,037.94 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I DEBORAH CT DRAINAGE 17571 1 6,429.00 6,429.00 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I BUSINESS HIGHWAY 151 17572 1 1,663.00 1,663.00 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I COMMERCE STREET WA 17573 1 845.25 845.25 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I COMMERCE STREET WA 17573 2 845.25 845.25 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I SOUTHWEST RD WATER 17574 1 975.00 975.00 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I RESIDENTIAL DEVELOP 17575 1 367.50 367.50 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I 2021 SIDEWALK REPLAC 17576 1 880.00 880.00 07/21 07/07/2021 6076 DELTA 3 ENGINEERING I REFUND DAMAGE DEPO 2001075.002 1 50.00 50.00

Total 6076: 58,304.25

6077 07/21 07/07/2021 6077 FAHERTY INC UWP GARBAGE & RECY 223059 1 6,037.13 6,037.13 07/21 07/07/2021 6077 FAHERTY INC GARBAGE SERVICE 223063 1 16,771.32 16,771.32 07/21 07/07/2021 6077 FAHERTY INC RECYCLING CHARGES 223063 2 12,341.16 12,341.16 07/21 07/07/2021 6077 FAHERTY INC DISPOSAL-PARKS 223063 3 168.35 168.35 07/21 07/07/2021 6077 FAHERTY INC DISPOSAL-STREET DEPT 223063 4 14.95 14.95 07/21 07/07/2021 6077 FAHERTY INC GARBAGE-MUSEUM 223063 5 62.50 62.50

Total 6077: 35,395.41

6078 07/21 07/07/2021 6078 FROISETH, MATTHEW TRAINING REIMB-POLIC 04/28/2021 1 64.54 64.54

Total 6078: 64.54

6079 07/21 07/07/2021 6079 HAWKINS INC CHEMICALS-POOL 4962187 1 2,417.39 2,417.39 07/21 07/07/2021 6079 HAWKINS INC CHEMICALS-WATER DEP 4968637 1 167.29 167.29 07/21 07/07/2021 6079 HAWKINS INC CHEMICALS-WATER DEP 4968637 2 347.00 347.00 07/21 07/07/2021 6079 HAWKINS INC CHEMICALS-POOL 4973851 1 1,476.47 1,476.47 07/21 07/07/2021 6079 HAWKINS INC CHEMICALS-POOL 4974886 1 199.23 199.23

Total 6079: 4,607.38

6080 07/21 07/07/2021 6080 INGERSOLL WINDOW WA PROFESSIONAL SERVIC 06/07-06/09 1 800.00 800.00

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 6 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 6080: 800.00

6081 07/21 07/07/2021 6081 IVERSON CONSTRUCTIO HOT MIX-STREET DEPT 5100012250 1 836.35 836.35

Total 6081: 836.35

6082 07/21 07/07/2021 6082 J & R SUPPLY INC 6X1 CCT SADDLE 2105397-IN 1 512.00 512.00 07/21 07/07/2021 6082 J & R SUPPLY INC 1" CORP STOP 2105397-IN 2 584.00 584.00 07/21 07/07/2021 6082 J & R SUPPLY INC 1" CURB STOP 2105397-IN 3 1,076.00 1,076.00 07/21 07/07/2021 6082 J & R SUPPLY INC 6" MECHANICAL JOINT C 2105397-IN 4 47.00 47.00 07/21 07/07/2021 6082 J & R SUPPLY INC 6" PVC MEGA LUG 2105397-IN 5 108.00 108.00 07/21 07/07/2021 6082 J & R SUPPLY INC 6" ELL 2105397-IN 6 117.00 117.00 07/21 07/07/2021 6082 J & R SUPPLY INC GASKET 2105397-IN 7 10.80 10.80 07/21 07/07/2021 6082 J & R SUPPLY INC MISC NUTS & BOLTS 2105397-IN 8 52.20 52.20 07/21 07/07/2021 6082 J & R SUPPLY INC STORM SEWER TUBE 2106524-IN 1 1,656.00 1,656.00 07/21 07/07/2021 6082 J & R SUPPLY INC 4" PLASTIC WATER MAIN 2106610-IN 1 230.00 230.00 07/21 07/07/2021 6082 J & R SUPPLY INC MISC NUTS & BOLTS 2106939-IN 1 297.50 297.50 07/21 07/07/2021 6082 J & R SUPPLY INC WATER SUPPLIES 8104098-IN 1 190.00 190.00

Total 6082: 4,880.50

6083 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I AUDIT CHARGES-CITY 488002 1 1,300.00 1,300.00 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I AUDIT CHARGES-WATER 488002 2 262.50 262.50 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I AUDIT CHARGES-SEWER 488002 3 262.50 262.50 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I GASB #75 CITY 488002 4 225.00 225.00 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I GASB #75 WATER 488002 5 112.50 112.50 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I GASB #75 SEWER 488002 6 112.50 112.50 07/21 07/07/2021 6083 JOHNSON BLOCK & CO I GASB #84 488002 7 125.00 125.00

Total 6083: 2,400.00

6084 07/21 07/07/2021 6084 KIESLERS POLICE SUPP AMMUNITION-POLICE DE IN168970 1 296.32 296.32

Total 6084: 296.32

6085 07/21 07/07/2021 6085 KRAEMERS WATER STO LAB 06302021 1 66.25 66.25

Total 6085: 66.25

6086 07/21 07/07/2021 6086 L W ALLEN LLC SERVICE CALL SEWER D 107801 1 2,379.01 2,379.01 07/21 07/07/2021 6086 L W ALLEN LLC WWTP-SUPPLIES/PARTS 107889 1 277.34 277.34 07/21 07/07/2021 6086 L W ALLEN LLC REPAIRS-WATER DEPT 108061 1 2,766.78 2,766.78

Total 6086: 5,423.13

6087 07/21 07/07/2021 6087 MAST WATER TECHNOL WATER SOFTENER SERV 6813 1 78.50 78.50

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 7 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 6087: 78.50

6088 07/21 07/07/2021 6088 MCGRAW PEST CONTRO PEST CONTROL-POLICE 12787 1 37.00 37.00

Total 6088: 37.00

6089 07/21 07/07/2021 6089 MILESTONE MATERIALS WATER MAIN BREAKS 3500220719 1 433.55 433.55 07/21 07/07/2021 6089 MILESTONE MATERIALS GRAVEL 3500222245 1 87.97 87.97

Total 6089: 521.52

6090 07/21 07/07/2021 6090 MILLER, KELLI REIMBURSE MILEAGE - L 06.18.2021 1 14.56 14.56

Total 6090: 14.56

6091 07/21 07/07/2021 6091 NCL OF WISCONSIN INC WWTP TESTING 455592 1 243.79 243.79

Total 6091: 243.79

6092 07/21 07/07/2021 6092 OREILLY AUTO PARTS VEHICLE EXPENSE 2324-472144 1 56.34 56.34

Total 6092: 56.34

6093 07/21 07/07/2021 6093 OYEN PLUMBING & HEAT PLUMBING REPAIR - FD 4523 1 444.78 444.78

Total 6093: 444.78

6094 07/21 07/07/2021 6094 PHILIPPS, CHERYL LIBRARY TRAVEL AND C 06.30.2021 1 37.52 37.52

Total 6094: 37.52

6095 07/21 07/07/2021 6095 PIONEER FORD SALES L VEHICLE EXPENSE-WAT 133008 1 160.58 160.58

Total 6095: 160.58

6096 07/21 07/07/2021 6096 PLATTEVILLE HOTEL PA LIBRARY UTILITIES AND 10033 1 329.00 329.00

Total 6096: 329.00

6097 07/21 07/07/2021 6097 RICOH USA INC COPIES-ENGINEERING 5062045530 1 96.39 96.39 07/21 07/07/2021 6097 RICOH USA INC COPIES-RECREATION 5062045530 2 96.38 96.38 07/21 07/07/2021 6097 RICOH USA INC COPIES-COMMUNITY DE 5062045530 3 96.38 96.38 07/21 07/07/2021 6097 RICOH USA INC COPIER-FINANCE DEPT 5062272696 1 209.90 209.90 07/21 07/07/2021 6097 RICOH USA INC COPIES-WATER DEPT 5062272696 2 104.94 104.94 07/21 07/07/2021 6097 RICOH USA INC COPIES-SEWER DEPT 5062272696 3 104.95 104.95

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 8 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

07/21 07/07/2021 6097 RICOH USA INC COPIES-CITY MANAGER 5062304586 1 82.02 82.02

Total 6097: 790.96

6098 07/21 07/07/2021 6098 RUNNING INC MONTHLY SHARED RIDE 24584 1 34,480.33 34,480.33

Total 6098: 34,480.33

6099 07/21 07/07/2021 6099 SOS ROAD RESCUE LLC TOW TO IMPOUND-POLI 341-1 1 295.00 295.00 07/21 07/07/2021 6099 SOS ROAD RESCUE LLC TOW/HOOK FEE P-323 1 92.85 92.85

Total 6099: 387.85

6100 07/21 07/07/2021 6100 SPRING GREEN GRASS 710069 1 75.00 75.00 07/21 07/07/2021 6100 SPRING GREEN SPRING GREEN 732127 1 69.95 69.95

Total 6100: 144.95

6101 07/21 07/07/2021 6101 TAPCO LOOP FINDER I700450 1 376.73 376.73

Total 6101: 376.73

6102 07/21 07/07/2021 6102 TREEHOUSE SILVER ITEMS FOR MUSEUM GIF 8311 1 312.66 312.66

Total 6102: 312.66

6103 07/21 07/07/2021 6103 TRICOM INC/RADIO SHA CELL PHONE WATER/SE 10412544 1 749.98 749.98

Total 6103: 749.98

6104 07/21 07/07/2021 6104 UTILITY SALES AND SER 2019 FORD F-550 - BUCK 0209402-IN 1 37.18 37.18

Total 6104: 37.18

6105 07/21 07/07/2021 6105 VIKING CHEMICAL COMP CHEMICALS-WATER DEP 113397 1 1,244.00 1,244.00

Total 6105: 1,244.00

6106 07/21 07/07/2021 6106 WEBER PAPER COMPAN CUSTODIAL SUPPLIES D109486 1 33.29 33.29 07/21 07/07/2021 6106 WEBER PAPER COMPAN TOILET PAPER D109819 1 232.30 232.30 07/21 07/07/2021 6106 WEBER PAPER COMPAN SUPPLIES-POLICE DEPT D109823 1 156.15 156.15 07/21 07/07/2021 6106 WEBER PAPER COMPAN CHAIR MATS D110102 1 379.80 379.80 07/21 07/07/2021 6106 WEBER PAPER COMPAN CUSTODIAL SUPPLIES D110103 1 162.38 162.38 07/21 07/07/2021 6106 WEBER PAPER COMPAN PAPER PRODUCTS D110156 1 191.28 191.28 07/21 07/07/2021 6106 WEBER PAPER COMPAN CUSTODIAL SUPPLIES D110412 1 82.46- 82.46-

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 9 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 6106: 1,072.74

6107 07/21 07/07/2021 6107 WOOD LAW FIRM LLC LEGAL FEES-POLICE DE 3339 1 1,086.20 1,086.20 07/21 07/07/2021 6107 WOOD LAW FIRM LLC LEGAL FEES-POLICE DE 3430 1 760.00 760.00

Total 6107: 1,846.20

72254 06/21 06/18/2021 72254 MCELROY METAL SERVI REAR SHOP DOOR FRA 0610040040 1 435.01- 435.01- V

Total 72254: 435.01-

72341 07/21 07/02/2021 72341 SLOAN IMPLEMENT REPAIR 2351817 1 131.25- 131.25- V 07/21 07/02/2021 72341 SLOAN IMPLEMENT REPAIR 2378221 1 135.23- 135.23- V

Total 72341: 266.48-

72353 06/21 06/18/2021 72353 COLLECTION SERVICES CHILD SUPPORT CHILD PR0612211 1 214.76 214.76

Total 72353: 214.76

72354 06/21 06/18/2021 72354 VANTAGE TRANSFER AG ICMA DEFERRED COMP PR0612211 1 25.00 25.00

Total 72354: 25.00

72355 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-POLI 6.25.2021 1 19.56 19.56 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-EME 6.25.2021 2 1.39 1.39 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STR 6.25.2021 3 349.11 349.11 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STR 6.25.2021 4 23.40 23.40 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STO 6.25.2021 5 149.12 149.12 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-TRAI 6.25.2021 6 22.57 22.57 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-PAR 6.25.2021 7 260.58 260.58 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC-WATER 6.25.2021 8 17.85 17.85 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L GAS/HEATING-WATER 6.25.2021 9 78.21 78.21 06/21 06/25/2021 72355 ALLIANT ENERGY/WP&L ELECTRIC-SEWER 6.25.2021 10 17.74 17.74

Total 72355: 939.53

72356 06/21 06/25/2021 72356 CRAWFORD CTY CLERK BOND-WILLIAM PERRY M 06.17.2021 1 143.80 143.80

Total 72356: 143.80

72357 06/21 06/25/2021 72357 GRANT CTY CLERK OF C FINES-NHEE XENG VANG 06.08.2021 1 500.00 500.00 06/21 06/25/2021 72357 GRANT CTY CLERK OF C FINES-RASHAD COSSOM 06.09.2021 1 163.50 163.50 06/21 06/25/2021 72357 GRANT CTY CLERK OF C FINES-WITTERS 06.14.2021 1 500.00 500.00

Total 72357: 1,163.50

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 10 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72358 06/21 06/28/2021 72358 PLATTEVILLE POSTMAST POSTAGE TO MAIL BILLS 06.28.2021 1 149.96 149.96 06/21 06/28/2021 72358 PLATTEVILLE POSTMAST POSTAGE TO MAIL BILLS 06.28.2021 2 149.96 149.96

Total 72358: 299.92

72359 06/21 06/30/2021 72359 PLATTEVILLE POSTMAST POSTAGE TO MAIL BILLS 06.30.2021 1 764.29 764.29 06/21 06/30/2021 72359 PLATTEVILLE POSTMAST POSTAGE TO MAIL BILLS 06.30.2021 2 764.29 764.29

Total 72359: 1,528.58

72361 07/21 07/02/2021 72361 COLLECTION SERVICES CHILD SUPPORT CHILD PR0626211 1 214.76 214.76

Total 72361: 214.76

72362 07/21 07/02/2021 72362 VANTAGE TRANSFER AG ICMA DEFERRED COMP PR0626211 1 25.00 25.00

Total 72362: 25.00

72363 07/21 07/02/2021 72363 WPPA/LEER UNION DUES POLICE U PR0626211 1 504.00 504.00

Total 72363: 504.00

72364 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-CITY 7.2.2021 1 1,112.72 1,112.72 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-POLI 7.2.2021 2 2,592.54 2,592.54 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STR 7.2.2021 3 27.73 27.73 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-TRAI 7.2.2021 4 5.90 5.90 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-LIBR 7.2.2021 5 2,921.11 2,921.11 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-PAR 7.2.2021 6 43.75 43.75 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-POO 7.2.2021 7 4,732.54 4,732.54 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-WEL 7.2.2021 8 32.43 32.43 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC-WATER 7.2.2021 9 3,512.82 3,512.82 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC-WATER 7.2.2021 10 4,971.42 4,971.42 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L GAS/HEATING-WATER 7.2.2021 11 52.96 52.96 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L ELECTRIC-SEWER 7.2.2021 12 4,159.61 4,159.61 07/21 07/02/2021 72364 ALLIANT ENERGY/WP&L GAS/HEATING-SEWER 7.2.2021 13 2,159.68 2,159.68

Total 72364: 26,325.21

72365 07/21 07/02/2021 72365 AT&T MOBILITY POLICE-TELEPHONE 2872872010 1 693.18 693.18

Total 72365: 693.18

72366 07/21 07/02/2021 72366 AXLEY BRYNELSON LLP GENERAL ATTORNEY 849712 1 3,278.50 3,278.50

Total 72366: 3,278.50

72367 07/21 07/02/2021 72367 CENTURYLINK PHONE BILLS-SEWER D 437994120 6 1 232.52 232.52

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 11 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 72367: 232.52

72368 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-ADMINISTRAT 06.20.2021 1 156.50 156.50 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-HOUSING AU 06.20.2021 2 7.12 7.12 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-FIRE DEPT 06.20.2021 3 28.48 28.48 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-STREET DEPT 06.20.2021 4 14.24 14.24 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-LIBRARY 06.20.2021 5 142.40 142.40 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-MUSEUM 06.20.2021 6 28.48 28.48 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-PARKS DEPT 06.20.2021 7 7.12 7.12 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-POLICE DEPT 06.20.2021 8 263.44 263.44 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-POOL 06.20.2021 9 14.24 14.24 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-SR CENTER 06.20.2021 10 14.24 14.24 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-WATER DEPT 06.20.2021 11 14.24 14.24 07/21 07/02/2021 72368 CENTURYLINK CPE RENT-SEWER DEPT 06.20.2021 12 14.24 14.24

Total 72368: 704.74

72369 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CIT 1621318 1 99.46 99.46 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CO 1621318 2 111.78 111.78 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CIT 1621318 3 158.62 158.62 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-AD 1621318 4 124.52 124.52 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-FIN 1621318 5 148.71 148.71 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-PO 1621318 6 2,288.75 2,288.75 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-FIR 1621318 7 144.22 144.22 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-BL 1621318 8 95.99 95.99 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-EN 1621318 9 50.51 50.51 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-ST 1621318 10 483.93 483.93 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-STA 1621318 11 11.18 11.18 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-ST 1621318 12 36.82 36.82 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-RE 1621318 13 173.26 173.26 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CE 1621318 14 65.98 65.98 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-LIB 1621318 15 386.48 386.48 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-MU 1621318 16 62.46 62.46 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-PA 1621318 17 61.64 61.64 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-RE 1621318 18 16.22 16.22 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-PO 1621318 19 3.24 3.24 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CO 1621318 20 156.49 156.49 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-TAX 1621318 21 5.59 5.59 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-WA 1621318 22 524.55 524.55 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-SE 1621318 23 685.63 685.63 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-EM 1621318 24 827.06 827.06 07/21 07/02/2021 72369 DELTA DENTAL OF WISC DENTAL INSURANCE-CO 1621319 1 107.84 107.84

Total 72369: 6,830.93

72370 07/21 07/02/2021 72370 FOWLER, TANNER REFUND OVER PYMT ON 07.01.2021 1 10.00 10.00

Total 72370: 10.00

72371 07/21 07/02/2021 72371 PLATTEVILLE YOUTH DIA PYDS' PORTION OF REGI 06.11.2021 1 6,245.00 6,245.00

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 12 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 72371: 6,245.00

72372 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CIT 9001069058 1 1,558.71 1,558.71 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CO 9001069058 2 1,666.43 1,666.43 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CIT 9001069058 3 2,593.03 2,593.03 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-AD 9001069058 4 2,444.66 2,444.66 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-FIN 9001069058 5 1,824.46 1,824.46 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-PO 9001069058 6 30,971.41 30,971.41 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-FIR 9001069058 7 2,241.06 2,241.06 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-BL 9001069058 8 1,735.40 1,735.40 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-EN 9001069058 9 928.03 928.03 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-ST 9001069058 10 5,700.36 5,700.36 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-STA 9001069058 11 166.64 166.64 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-ST 9001069058 12 701.05 701.05 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-RE 9001069058 13 2,582.96 2,582.96 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CE 9001069058 14 1,074.56 1,074.56 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-LIB 9001069058 15 4,816.47 4,816.47 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-MU 9001069058 16 1,235.47 1,235.47 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-PA 9001069058 17 1,686.55 1,686.55 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-RE 9001069058 18 287.33 287.33 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-PO 9001069058 19 123.55 123.55 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CO 9001069058 20 2,333.00 2,333.00 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-TA 9001069058 21 83.32 83.32 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-WA 9001069058 22 8,866.78 8,866.78 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-SE 9001069058 23 9,872.36 9,872.36 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-EM 9001069058 24 11,899.86 11,899.86 07/21 07/02/2021 72372 QUARTZ HEALTH BENEFI HEALTH INSURANCE-CO 9001069058 25 8,227.68 8,227.68

Total 72372: 105,621.13

72373 07/21 07/02/2021 72373 THOMPSON TRUCK & TR EXHAUST REPAIR R201037353: 1 1,295.01 1,295.01

Total 72373: 1,295.01

72374 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 0444676712 1 14.76 14.76 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHGS-SEW 0444676712 2 14.76 14.76 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 1 247.26 247.26 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 2 247.26 247.26 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHGS-PAR 06.08.2021 3 31.06 31.06 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 4 31.06 31.06 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 5 40.55 40.55 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 6 172.54 172.54 07/21 07/02/2021 72374 US CELLULAR CELL PHONE CHARGES- 06.08.2021 7 112.67 112.67

Total 72374: 911.92

72375 07/21 07/07/2021 72375 4IMPRINT INC ADULT PROGRAMMING 21172764 1 438.35 438.35 07/21 07/07/2021 72375 4IMPRINT INC GRANT EXPENSES 21259331 1 329.63 329.63

Total 72375: 767.98

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 13 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72376 07/21 07/07/2021 72376 ADVANCE AUTO PARTS SHOP SUPPLIES 2584-431917 1 62.63 62.63

Total 72376: 62.63

72377 07/21 07/07/2021 72377 AFORDABLE STORAGE STORAGE 900551 1 300.50 300.50

Total 72377: 300.50

72378 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-FIRE 07.07.2021 1 790.28 790.28 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-EME 07.07.2021 2 2.75 2.75 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STR 07.07.2021 3 6,961.50 6,961.50 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-STO 07.07.2021 4 142.71 142.71 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-MUS 07.07.2021 5 1,296.62 1,296.62 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC/HEATING-PAR 07.07.2021 6 46.76 46.76 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L ELECTRIC-SEWER 07.07.2021 7 53.51 53.51 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L GAS/HEATING-SEWER 07.07.2021 8 29.11 29.11 07/21 07/07/2021 72378 ALLIANT ENERGY/WP&L GAS/HEATING-SEWER 07.07.2021 9 261.98 261.98

Total 72378: 9,585.22

72379 07/21 07/07/2021 72379 ANDERSON WELDING & REPAIRS-WWTP 36020 1 42.75 42.75 07/21 07/07/2021 72379 ANDERSON WELDING & REPAIRS-WWTP 36083 1 37.07 37.07

Total 72379: 79.82

72380 07/21 07/07/2021 72380 APPLIED MICRO INC COMPUTER SUPPLIES-S 111995 1 35.00 35.00

Total 72380: 35.00

72381 07/21 07/07/2021 72381 ARCADIA PUBLISHING IN STORE INVENTORY - MU 22209119 1 255.08 255.08

Total 72381: 255.08

72382 07/21 07/07/2021 72382 BAKER & TAYLOR BOOKS-LIBRARY CHILDR 2035944560 1 1,149.40 1,149.40 07/21 07/07/2021 72382 BAKER & TAYLOR BOOKS-LIBRARY 2035944691 1 34.34 34.34

Total 72382: 1,183.74

72383 07/21 07/07/2021 72383 BARD MATERIALS SAND 467290 1 46.03 46.03

Total 72383: 46.03

72384 07/21 07/07/2021 72384 BLACKSTONE PUBLISHI FICTION LIBRARY BOOK 1230040 1 103.89 103.89 07/21 07/07/2021 72384 BLACKSTONE PUBLISHI ADULT FICTION BOOKS 1230336 1 43.74 43.74

Total 72384: 147.63

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 14 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72385 07/21 07/07/2021 72385 BONIN, ARLENE REFUND OVRPYMT WAT 06.08.2021 1 33.04 33.04

Total 72385: 33.04

72386 07/21 07/07/2021 72386 BOOKDEPOT GRANT EXPENDITURES IN000214561 1 959.53 959.53

Total 72386: 959.53

72387 07/21 07/07/2021 72387 BRIDGES, MELISSA SOCCER REFUND 14177 1 45.00 45.00

Total 72387: 45.00

72388 07/21 07/07/2021 72388 BURBACH AQUATICS INC POOL CHEMICAL ROOM 08687 1 2,450.00 2,450.00

Total 72388: 2,450.00

72389 07/21 07/07/2021 72389 CAKE AND EAT IT TOO RETIREMENT PARTY CA 000356 1 30.00 30.00

Total 72389: 30.00

72390 07/21 07/07/2021 72390 CHATTANOOGA LAPIDAR GIFT SHOP SUPPLIES -M 06.15.2021 1 488.63 488.63

Total 72390: 488.63

72391 07/21 07/07/2021 72391 CHICAGO DISTRIBUTION GIFT SHOP SUPPLIES-M 10983145 1 307.54 307.54

Total 72391: 307.54

72392 07/21 07/07/2021 72392 CINTAS CORPORATION # MATS-LIBRARY 4088493452 1 72.42 72.42

Total 72392: 72.42

72393 07/21 07/07/2021 72393 CMD SECURITY SOLUTI QTRLY ALARM MONITORI 247-19799 1 81.00 81.00

Total 72393: 81.00

72394 07/21 07/07/2021 72394 COLONIAL LIFE & ACCID INSURANCE PREMIUMS 7228216-071 1 21.68 21.68

Total 72394: 21.68

72395 07/21 07/07/2021 72395 CORE & MAIN LP METERS O114151 1 4,347.58 4,347.58 07/21 07/07/2021 72395 CORE & MAIN LP 8" REPR SLEEVE P028899 1 372.70 372.70 07/21 07/07/2021 72395 CORE & MAIN LP METERS P031278 1 2,119.56 2,119.56

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 15 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 72395: 6,839.84

72396 07/21 07/07/2021 72396 CUSHMANS GREENHOU FLOWERS 13017 1 28.50 28.50

Total 72396: 28.50

72397 07/21 07/07/2021 72397 DECKER SUPPLY CO INC U CHANNEL SIGN POST 915036 1 305.00- 305.00- 07/21 07/07/2021 72397 DECKER SUPPLY CO INC STREET SIGNS 915270 1 1,584.13 1,584.13

Total 72397: 1,279.13

72398 07/21 07/07/2021 72398 DUBUQUE HOSE & HYDR SUPPLIES/REPAIRS-WAT 665338 1 195.00 195.00 07/21 07/07/2021 72398 DUBUQUE HOSE & HYDR SUPPLIES/REPAIRS-WAT 665733 1 28.00 28.00 07/21 07/07/2021 72398 DUBUQUE HOSE & HYDR SUPPLIES/REPAIRS-WAT 667261 1 8.34 8.34 07/21 07/07/2021 72398 DUBUQUE HOSE & HYDR SUPPLIES/REPAIRS-WAT 667754 1 69.98 69.98

Total 72398: 301.32

72399 07/21 07/07/2021 72399 EAGLENEST BUILDERS L REFUND OVRPYMT WAT 18-1214-16 1 14.30 14.30

Total 72399: 14.30

72400 07/21 07/07/2021 72400 EASTMAN CARTWRIGHT CAPITAL PROJECT: DAIR 06.25.2021 1 5,304.00 5,304.00 07/21 07/07/2021 72400 EASTMAN CARTWRIGHT LUMBER-SEWER DEPT 2881 1 256.29 256.29

Total 72400: 5,560.29

72401 07/21 07/07/2021 72401 GFC LEASING WI COPIER LEASE-SEWER I00668689 1 82.76 82.76 07/21 07/07/2021 72401 GFC LEASING WI COPIER - LIBRARY IN13364494 1 17.39 17.39 07/21 07/07/2021 72401 GFC LEASING WI COPIER-LIBRARY IN13375543 1 195.78 195.78

Total 72401: 295.93

72402 07/21 07/07/2021 72402 GUYS TRUCK & TRACTO TOW TO IMPOUND GWI019000 1 300.00 300.00

Total 72402: 300.00

72403 07/21 07/07/2021 72403 HOLZE PROPERTIES LLC FORESTRY 111 1 250.00 250.00

Total 72403: 250.00

72404 07/21 07/07/2021 72404 IWI MOTOR PARTS SHOP SUPPLIES 11336326 1 5.46 5.46 07/21 07/07/2021 72404 IWI MOTOR PARTS VEHICLE MAINTENANCE 15016156 1 16.37 16.37 07/21 07/07/2021 72404 IWI MOTOR PARTS SHOP SUPPIES 15016157 1 5.58 5.58 07/21 07/07/2021 72404 IWI MOTOR PARTS VEHICLE MAINTENANCE 15016562 1 22.05 22.05 07/21 07/07/2021 72404 IWI MOTOR PARTS OIL FILTER 15016563 1 7.33 7.33

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 16 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

07/21 07/07/2021 72404 IWI MOTOR PARTS FORK LIFT 1866663 1 4.11 4.11 07/21 07/07/2021 72404 IWI MOTOR PARTS VEHICLE MAINTENANCE 1871517 1 5.68 5.68 07/21 07/07/2021 72404 IWI MOTOR PARTS VEHICLE MAINTENANCE 1872198 1 174.89 174.89 07/21 07/07/2021 72404 IWI MOTOR PARTS SHOP SUPPLIES 2349189 1 15.73 15.73

Total 72404: 257.20

72405 07/21 07/07/2021 72405 JENKS, ROGER FORESTRY 148 1 500.00 500.00

Total 72405: 500.00

72406 07/21 07/07/2021 72406 JET VAC ENVIRONMENT PARTS - SEWER 4017 1 598.98 598.98

Total 72406: 598.98

72407 07/21 07/07/2021 72407 JI CONSTRUCTION DEBORAH CT DRAINAGE 4-21 w 4-21B 1 13,055.33 13,055.33

Total 72407: 13,055.33

72408 07/21 07/07/2021 72408 KERKENBUSH, CASEY REFUND OVRPYMT WAT 11-0260-10 1 42.09 42.09

Total 72408: 42.09

72409 07/21 07/07/2021 72409 LABCONCO WWTP REPAIRS 718741 1 20.39 20.39

Total 72409: 20.39

72410 07/21 07/07/2021 72410 LANGUAGE LINE SERVIC LANGUAGE INTERPRETA 10257948 1 10.15 10.15

Total 72410: 10.15

72411 07/21 07/07/2021 72411 LEIBFRIED FEED SERVIC BROSKE CENTER 1125 1 460.00 460.00 07/21 07/07/2021 72411 LEIBFRIED FEED SERVIC ROUND UP 1154 1 121.00 121.00

Total 72411: 581.00

72412 07/21 07/07/2021 72412 LEXIPOL LLC ANNUAL LE POLICY MAN INVPRA4159 1 1,458.60 1,458.60

Total 72412: 1,458.60

72413 07/21 07/07/2021 72413 LOEFFELHOLZ, RICHAR FORESTRY 142 1 250.00 250.00

Total 72413: 250.00

72414 07/21 07/07/2021 72414 LV LABORATORIES LLC PHOSPHORUS/HAZARD 17601 1 22.00 22.00 07/21 07/07/2021 72414 LV LABORATORIES LLC TESTING 17601 2 326.75 326.75

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 17 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

07/21 07/07/2021 72414 LV LABORATORIES LLC BACTERIOLOGICAL TES 21945 1 200.00 200.00 07/21 07/07/2021 72414 LV LABORATORIES LLC BACTERIOLOGICAL TES 21980 1 125.00 125.00

Total 72414: 673.75

72415 07/21 07/07/2021 72415 MADISON AREA TECHNI TRAINING CORP-00000 1 20.00 20.00

Total 72415: 20.00

72416 07/21 07/07/2021 72416 MARTIN-SCHWARTZ FUN REFUND OVRPYMT WAT 15-0160-02 1 35.67 35.67

Total 72416: 35.67

72417 07/21 07/07/2021 72417 MENARDS EDGERS 80052 1 82.18 82.18 07/21 07/07/2021 72417 MENARDS REC DEPT CHARGES 84267 1 40.44 40.44 07/21 07/07/2021 72417 MENARDS MAINTANENCE DEPT CH 84584 1 45.57 45.57 07/21 07/07/2021 72417 MENARDS MAINTANENCE DEPT CH 84584 2 97.71 97.71 07/21 07/07/2021 72417 MENARDS BROSKE CENTER CHAR 84666 1 61.78 61.78 07/21 07/07/2021 72417 MENARDS SEWER DEPT CHARGES 84937 1 49.90 49.90 07/21 07/07/2021 72417 MENARDS BROSKE CENTER CHAR 84943 1 19.96 19.96 07/21 07/07/2021 72417 MENARDS SUPPLIES-POOLS 84950 1 62.83 62.83 07/21 07/07/2021 72417 MENARDS SUPPLIES-POOL 85140 1 128.69 128.69 07/21 07/07/2021 72417 MENARDS SUPPLIES-SEWER DEPT 85657 1 89.98 89.98 07/21 07/07/2021 72417 MENARDS LIME 85701 1 192.87 192.87 07/21 07/07/2021 72417 MENARDS PARTS 85829 1 9.86 9.86 07/21 07/07/2021 72417 MENARDS PAINT BATH ROOM 85842 1 130.60 130.60 07/21 07/07/2021 72417 MENARDS CATCH BASIN REPAIRS 85857 1 70.79 70.79 07/21 07/07/2021 72417 MENARDS PAINT 85881 1 92.46 92.46 07/21 07/07/2021 72417 MENARDS OPERATING SUPPLIES - 85990 1 15.34 15.34 07/21 07/07/2021 72417 MENARDS BRACE 86021 1 4.19 4.19 07/21 07/07/2021 72417 MENARDS SUPPLIES-POOL 86023 1 11.99 11.99 07/21 07/07/2021 72417 MENARDS CURB REPAIR 86026 1 9.99 9.99 07/21 07/07/2021 72417 MENARDS PAINT SUPPLIES 86232 1 30.95 30.95 07/21 07/07/2021 72417 MENARDS CAMPGROUND 86274 1 21.21 21.21 07/21 07/07/2021 72417 MENARDS 4TH CAUTION TAPE 86288 1 39.45 39.45

Total 72417: 1,308.74

72418 07/21 07/07/2021 72418 MIDWEST RESTORATION CARPET CLEANING-LIBR 11070 1 1,449.80 1,449.80

Total 72418: 1,449.80

72419 07/21 07/07/2021 72419 MOMENTUM BIKES LLC GRANT EXPENSES 06172111571 1 319.96 319.96

Total 72419: 319.96

72420 07/21 07/07/2021 72420 MORRISSEY PRINTING I DOOR HANGERS & WAT 45953 1 110.90 110.90 07/21 07/07/2021 72420 MORRISSEY PRINTING I PRINTING 45988 1 24.00 24.00 07/21 07/07/2021 72420 MORRISSEY PRINTING I BUSINESS CARDS-PLAN 46010 1 35.00 35.00 07/21 07/07/2021 72420 MORRISSEY PRINTING I BUS PASSES 46015 1 36.50 36.50

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 18 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

07/21 07/07/2021 72420 MORRISSEY PRINTING I CHILDREN'S PROGRAM 46021 1 68.00 68.00 07/21 07/07/2021 72420 MORRISSEY PRINTING I CAMPGROUND SUPPLIE 46100 1 56.50 56.50

Total 72420: 330.90

72421 07/21 07/07/2021 72421 NAPA AUTO PARTS-PLAT SEWER - VEHICLES 857468 1 94.84 94.84 07/21 07/07/2021 72421 NAPA AUTO PARTS-PLAT WATER - VEHICLES 857645 1 6.29 6.29 07/21 07/07/2021 72421 NAPA AUTO PARTS-PLAT SEWER - VEHICLES 857852 1 7.99 7.99 07/21 07/07/2021 72421 NAPA AUTO PARTS-PLAT WATER - VEHICLES 858216 1 3.69 3.69 07/21 07/07/2021 72421 NAPA AUTO PARTS-PLAT SUPPLIES-SEWER DEPT 858439 1 94.84 94.84

Total 72421: 207.65

72422 07/21 07/07/2021 72422 NATIONAL MISSISSIPPI R GRANT EXPENSES 06.15.2021 1 125.00 125.00 07/21 07/07/2021 72422 NATIONAL MISSISSIPPI R CHILDREN'S PROGRAM 06.15.2021 2 96.40 96.40

Total 72422: 221.40

72423 07/21 07/07/2021 72423 OWENS EXCAVATING & T PICKLEBALL CONSTRUC 12-21#1 1 43,880.50 43,880.50 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 1 3,552.00 3,552.00 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 2 36,966.23 36,966.23 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 3 47,214.99 47,214.99 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 4 53,563.29 53,563.29 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 5 22,024.80 22,024.80 07/21 07/07/2021 72423 OWENS EXCAVATING & T DEWEY STREET RECON 3-21 #3 6 37,202.80 37,202.80

Total 72423: 244,404.61

72424 07/21 07/07/2021 72424 PENFLEX INC LENGTH OF SERVICE PR 2021-245 1 1,275.00 1,275.00

Total 72424: 1,275.00

72425 07/21 07/07/2021 72425 PETTY CASH LIBRARY POSTAGE-LIBRARY 07.07.2021 1 11.43 11.43

Total 72425: 11.43

72426 07/21 07/07/2021 72426 PETTY CASH/POLICE DE POSTAGE 06.30.2021 1 19.20 19.20 07/21 07/07/2021 72426 PETTY CASH/POLICE DE PARKING 06.30.2021 2 13.00 13.00

Total 72426: 32.20

72427 07/21 07/07/2021 72427 PHOTONIC CLEANING N MUSEUM COVID19 SUPP G0730 1 56.00 56.00

Total 72427: 56.00

72428 07/21 07/07/2021 72428 PIGGLY WIGGLY MIDWES RETIREMENT PARTY CH 5108 1 39.62 39.62 07/21 07/07/2021 72428 PIGGLY WIGGLY MIDWES RETIREMENT PARTY CH 5206 1 50.30 50.30

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 19 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

Total 72428: 89.92

72429 07/21 07/07/2021 72429 PLATTE RIVER DISPLAYS FIREWORKS 06.29.2021 1 5,490.00 5,490.00

Total 72429: 5,490.00

72430 07/21 07/07/2021 72430 PLATTE RIVER PYROS LL FIREWORKS 06.29.2021 1 3,660.00 3,660.00

Total 72430: 3,660.00

72431 07/21 07/07/2021 72431 PLATTEVILLE GOLF & CO GOLF 06.22.2021 1 4,445.93 4,445.93

Total 72431: 4,445.93

72432 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-MUSEUM 1646 05.31.2 1 150.00 150.00 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-CODE EN 1646 05.31.2 2 112.60 112.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-COMMUNI 1646 05.31.2 3 124.20 124.20 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-CLERK DE 1646 05.31.2 4 234.60 234.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-COMMUNI 1646 05.31.2 5 62.10 62.10 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-TID 1646 05.31.2 6 27.60 27.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-TID 1646 05.31.2 7 27.60 27.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-TID 1646 05.31.2 8 27.60 27.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-CLERK 1646 05.31.2 9 234.60 234.60 07/21 07/07/2021 72432 PLATTEVILLE JOURNAL, ADVERTISING-COUNCIL 1646 05.31.2 10 82.80 82.80

Total 72432: 1,083.70

72433 07/21 07/07/2021 72433 PLATTEVILLE VETERINA MONTHLY CHARGES-PO 06.25.2021 1 197.40 197.40

Total 72433: 197.40

72434 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-CITY HA 6/29/2021 1 164.96 164.96 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-POLICE 6/29/2021 2 179.92 179.92 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-FIRE DE 6/29/2021 3 93.88 93.88 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-STREET 6/29/2021 4 81.75 81.75 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-CEMETE 6/29/2021 5 46.78 46.78 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-LIBRARY 6/29/2021 6 10.30 10.30 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-MUSEUM 6/29/2021 7 176.76 176.76 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-PARKS 6/29/2021 8 1,120.95 1,120.95 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-POOL 6/29/2021 9 4,296.55 4,296.55 07/21 07/07/2021 72434 PLATTEVILLE WATER & S WATER/SEWER-OLD KAL 6/29/2021 10 20.60 20.60

Total 72434: 6,192.45

72435 07/21 07/07/2021 72435 PREMIER REAL ESTATE REFUND WATER/SEWER 38-1429-13 1 32.04 32.04

Total 72435: 32.04

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 20 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72436 07/21 07/07/2021 72436 RICOH USA INC LEASE COPIER-CITY MA 105100938 1 146.00 146.00 07/21 07/07/2021 72436 RICOH USA INC LEASE COPIER-CITY CLE 105100938 2 30.00 30.00 07/21 07/07/2021 72436 RICOH USA INC LEASE COPIER-CITY CO 105100938 3 15.00 15.00

Total 72436: 191.00

72437 07/21 07/07/2021 72437 RITCHIE IMPLEMENT INC PARTS 90923U 1 320.70 320.70

Total 72437: 320.70

72438 07/21 07/07/2021 72438 RUSS STRATTON BUSES MONTHLY BUS BILLING 202111 1 10,021.82 10,021.82

Total 72438: 10,021.82

72439 07/21 07/07/2021 72439 SCENIC RIVERS ENERG ELECTRICITY-WATER DE 1426601 7/1/ 1 1,043.00 1,043.00

Total 72439: 1,043.00

72440 07/21 07/07/2021 72440 SCHMIDT ELECTRICAL C WWTP REPAIRS 3280 1 104.86 104.86 07/21 07/07/2021 72440 SCHMIDT ELECTRICAL C REPAIRS-SEWER DEPT 3282 1 390.00 390.00 07/21 07/07/2021 72440 SCHMIDT ELECTRICAL C ELECTRICAL WORK-SEW 3306 1 1,133.15 1,133.15 07/21 07/07/2021 72440 SCHMIDT ELECTRICAL C ELECTRICAL WORK-SENI 3335 1 108.46 108.46

Total 72440: 1,736.47

72441 07/21 07/07/2021 72441 SCHMIDT, COREY FORESTRY 139 1 500.00 500.00

Total 72441: 500.00

72442 07/21 07/07/2021 72442 SCOTT IMPLEMENT WATER DEPT SUPPLIES 63436 1 16.69 16.69 07/21 07/07/2021 72442 SCOTT IMPLEMENT REPAIRS-WATER DEPT 64594 1 30.24 30.24

Total 72442: 46.93

72443 07/21 07/07/2021 72443 SHERWIN WILLIAMS WATER DEPT. PAINT ACC 4336-8 1 42.78 42.78 07/21 07/07/2021 72443 SHERWIN WILLIAMS WWTP PAINT 4699-9 1 105.93 105.93 07/21 07/07/2021 72443 SHERWIN WILLIAMS WWTP PAINT 4980-3 1 139.95- 139.95- 07/21 07/07/2021 72443 SHERWIN WILLIAMS SEWER DEPT CHARGES 4981-1 1 139.95 139.95 07/21 07/07/2021 72443 SHERWIN WILLIAMS WATER DEPT. PAINT ACC 5703-2 1 172.24 172.24

Total 72443: 320.95

72444 07/21 07/07/2021 72444 SLOAN IMPLEMENT REPAIR 2378221 1 135.23 135.23

Total 72444: 135.23

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 21 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72445 07/21 07/07/2021 72445 SOUTHWEST ASPHALT S TRAIL SEALING MAINTEN 4.29.2021 1 2,523.00 2,523.00

Total 72445: 2,523.00

72446 07/21 07/07/2021 72446 SOUTHWEST HEALTH CE EMPLOYEE DRUG TESTI 285937 6/15/ 1 23.00 23.00 07/21 07/07/2021 72446 SOUTHWEST HEALTH CE NEW HIRES DRUG & ALC 286082 6/15/ 1 261.00 261.00

Total 72446: 284.00

72447 07/21 07/07/2021 72447 SPEE-DEE FREIGHT SEWER DEPT 4256533 1 26.69 26.69 07/21 07/07/2021 72447 SPEE-DEE FREIGHT SEWER DEPT 4259997 1 14.81 14.81 07/21 07/07/2021 72447 SPEE-DEE FREIGHT SEWER DEPT 4262521 1 26.75 26.75

Total 72447: 68.25

72448 07/21 07/07/2021 72448 STEPHENS, RANDY FORESTRY 128 1 500.00 500.00

Total 72448: 500.00

72449 07/21 07/07/2021 72449 STEWART, SHERI SHELTER REFUND 2001058.002 1 50.00 50.00

Total 72449: 50.00

72450 07/21 07/07/2021 72450 US CELLULAR CELL PHONE CHARGES- 0447428493 1 212.39 212.39

Total 72450: 212.39

72451 07/21 07/07/2021 72451 WALMART COMMUNITY/ CHILDREN'S PROGRAM 614842 6/19/ 1 62.51 62.51 07/21 07/07/2021 72451 WALMART COMMUNITY/ CUSTODIAL/OPERATING 614842 6/19/ 2 27.41 27.41 07/21 07/07/2021 72451 WALMART COMMUNITY/ CHILDREN PROGRAMMI 614842 6/19/ 3 1.38 1.38 07/21 07/07/2021 72451 WALMART COMMUNITY/ CUSTODIAL/OPERATING 614842 6/19/ 4 5.88 5.88

Total 72451: 97.18

72452 07/21 07/07/2021 72452 WI DEPT OF JUSTICE RECORD CHECKS - POLI 202106 1 266.00 266.00

Total 72452: 266.00

72453 07/21 07/07/2021 72453 WI STATE FIREFIGHTERS MEMBERSHIP DUES/INS 07.01.2021 1 1,200.00 1,200.00

Total 72453: 1,200.00

72455 07/21 07/07/2021 72455 WI STATE LAB OF HYGIE WATER TESTING 680197 1 26.00 26.00

Total 72455: 26.00

M = Manual Check, V = Void Check CITY OF PLATTEVILLE Check Register - Check Summary with Description Page: 22 Check Issue Dates: 6/17/2021 - 7/7/2021 Jul 07, 2021 04:49PM

GL Check Check Description Invoice Invoice Invoice Check Period Issue Date Number Payee Number Seq Amount Amount

72456 07/21 07/07/2021 72456 WINONA MECHANICAL IN WRRF BLOWER UPGRAD 23-21 #2 1 154,957.23 154,957.23

Total 72456: 154,957.23

72457 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-RECREAT 07.07.2021 1 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-POOL 07.07.2021 2 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-RECREAT 07.07.2021 3 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-POOL 07.07.2021 4 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-POOL 07.07.2021 5 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE WORK PERMIT-POOL 07.07.2021 6 10.00 10.00 07/21 07/07/2021 72457 PETTY CASH/TREASURE POSTAGE DUE-CLERK 07.07.2021 7 1.55 1.55 07/21 07/07/2021 72457 PETTY CASH/TREASURE POSTAGE DUE-FINANCE 07.07.2021 8 1.24 1.24 07/21 07/07/2021 72457 PETTY CASH/TREASURE POSTAGE DUE-HOUSING 07.07.2021 9 1.35 1.35 07/21 07/07/2021 72457 PETTY CASH/TREASURE POSTAGE DUE-MUSEUM 07.07.2021 10 4.25 4.25

Total 72457: 68.39

Grand Totals: 1,003,718.71

M = Manual Check, V = Void Check CITY OF PLATTEVILLE

FINANCIAL REPORT

JUNE 30, 2021

FUND 100 - GENERAL FUND FUND 101 - TAXI/BUS FUND FUND 105 - DEBT SERVICE FUND FUND 110 - CAPITAL PROJECTS FUND FUND 124 - TIF DISTRICT #4 FUND 125 - TIF DISTRICT #5 FUND 126 - TIF DISTRICT #6 FUND 127 - TIF DISTRICT #7 FUND 130 - REDEVELOPMENT AUTHORITY (RDA) FUND 140 - EVENT CENTER FUND 150 - ARPA FUND CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 100 - GENERAL FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

100-10001-000-000 TREASURERS CASH 961,999.81 ( 605,520.65) 785,708.15 1,747,707.96 100-10091-000-000 PETTY CASH 1,267.24 .00 ( 237.24) 1,030.00 100-11111-000-000 GENERAL INVESTMENTS 8,888,901.74 194,887.29 ( 3,871,825.89) 5,017,075.85 100-11112-000-000 GREENWOOD CEMETERY INVESTMENT 429,802.50 15.50 129.39 429,931.89 100-11113-000-000 HILLSIDE CEMETERY INVESTMENT 103,784.89 ( 5.05) 43.98 103,828.87 100-11115-000-000 PARKING FUND .00 .00 .00 .00 100-11116-000-000 LIBRARY BLDG FUND INVEST ACCT 22,957.18 .83 6.90 22,964.08 100-11405-000-000 HILLSIDE-A. CLAYTON EST. MEM. .00 .00 .00 .00 100-11612-000-000 GRAHAM COMMUNITY FUND .00 .00 .00 .00 100-12111-000-000 TAXES RECEIVABLE .00 ( 120.00) 1,031,793.57 1,031,793.57 100-12115-000-000 COUNTY UNPAID PRIOR YR TAXROLL 12,149.76 .00 ( 6,391.33) 5,758.43 100-12311-000-000 DELINQUENT PER. PROP. TAX 3,460.82 ( 165.59) 8,864.14 12,324.96 100-13900-000-000 ESTIMATED UNCOLLECTIBLE R .00 .00 .00 .00 100-13901-000-000 EST. AMBULANCE UNCOLLECTI .00 .00 .00 .00 100-13909-000-000 AR AMBULANCE SERVICE CHARGE 12,102.02 ( 96.08) 250.60 12,352.62 100-13910-000-000 UNAPPLIED ACCOUNTS RECEIVABLE 157,723.83 .00 ( 157,723.83) .00 100-13911-000-000 ACCOUNTS RECEIVABLE MISC. 156,650.34 ( 11,193.46) ( 86,404.58) 70,245.76 100-13912-000-000 AMBULANCE FEES RECEIVABLE .00 .00 .00 .00 100-13913-000-000 SPEC.CHGS.(SNOW,WEED,GARBAGE) 11,031.20 ( 491.49) ( 3,560.28) 7,470.92 100-14111-000-000 SUBSEQUENT YEAR BUDGET IT .00 .00 .00 .00 100-15000-000-000 DUE FROM WATER/SEWER .00 .00 .00 .00 100-15001-000-000 DUE FROM WATER/SEWER-MEDICAL .00 .00 .00 .00 100-15010-000-000 DUE FROM AIRPORT - OTHER .00 ( 371.17) 262.76 262.76 100-15020-000-000 DUE FROM COMMUNITY DEVELOPMENT .00 .00 .00 .00 100-15030-000-000 DUE FROM HOUSING AUTHORITY .00 6.82 53.91 53.91 100-15112-000-000 SPEC-ASSESS-CURB/GUTTER/S .00 .00 .00 .00 100-15800-000-000 FREUDENRICH ANIMAL CARE .00 .00 .00 .00 100-17103-000-000 LONG-TERM ADVANCE TIF #3 .00 .00 .00 .00 100-17104-000-000 LONG-TERM ADVANCE TIF #4 .00 .00 .00 .00 100-17105-000-000 LONG-TERM ADVANCE TIF #5 .00 .00 .00 .00 100-17106-000-000 LONG-TERM ADVANCE TIF #6 378,723.54 .00 .00 378,723.54 100-17107-000-000 LONG-TERM ADVANCE TIF #7 24,014.09 .00 .00 24,014.09 100-17108-000-000 LONG-TERM ADVANCE TIF #8 .00 .00 .00 .00 100-17200-000-000 NOTES REC. ECON. DEV. 231,149.47 ( 571.42) ( 3,410.78) 227,738.69 100-17201-000-000 NOTES REC. PAIDC .00 .00 .00 .00 100-17202-000-000 NOTES REC. AIRPORT .00 .00 .00 .00 100-17203-000-000 NOTES REC. REV. LOAN ROUN .00 .00 .00 .00 100-18000-000-000 CAPITAL ASSETS 59,469,829.24 .00 .00 59,469,829.24 100-19900-000-000 COMPENSATED ABSENCES 415,850.56 .00 .00 415,850.56

TOTAL ASSETS 71,281,398.23 ( 423,624.47) ( 2,302,440.53) 68,978,957.70 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 100 - GENERAL FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

LIABILITIES AND EQUITY

LIABILITIES

100-21211-000-000 VOUCHERS PAYABLE ( 368,997.52) .00 368,986.76 ( 10.76) 100-21220-000-000 WAGES PAYABLE CLEARING ( 62,152.12) .00 62,152.12 .00 100-21291-000-000 DELINQ.-UTIL BILL ON TAX ( 8,003.57) .00 7,632.87 ( 370.70) 100-21311-000-000 FEDERAL TAX W/H PAYABLE .00 .00 .00 .00 100-21312-000-000 STATE TAX W/H PAYABLE .00 .00 .00 .00 100-21313-000-000 6.20% SOC. SEC. EES .00 .00 .00 .00 100-21314-000-000 1.45% SOC. SEC. EES .00 .00 .00 .00 100-21315-000-000 6.20% SOC. SEC. ERS .00 .00 .00 .00 100-21316-000-000 1.45% SOC. SEC. ERS .00 .00 .00 .00 100-21341-000-000 WATER & SEWER BENEFIT TRU .00 .00 .00 .00 100-21343-000-000 W/S HEALTH INS. ERS .00 .00 .00 .00 100-21520-000-000 GEN WRF EES .00 .00 .00 .00 100-21521-000-000 W/S WRF EES .00 .00 .00 .00 100-21522-000-000 GEN WRF ERS .00 .00 .00 .00 100-21523-000-000 W/S WRF ERS .00 .00 .00 .00 100-21524-000-000 WRF PROTECTIVE EES .00 .00 .00 .00 100-21525-000-000 WRF PROTECTIVE ERS .00 .00 .00 .00 100-21527-000-000 VISION INSURANCE .00 20.38 .00 .00 100-21528-000-000 SUPPLEMENTAL LIFE 5.88 ( 142.60) ( 148.48) ( 142.60) 100-21529-000-000 ADDITIONAL LIFE .00 ( 321.32) ( 321.32) ( 321.32) 100-21530-000-000 DENTAL INS .00 .00 .00 .00 100-21531-000-000 HEALTH INS (EES) .00 .00 .00 .00 100-21532-000-000 DEPENDENT LIFE INS. EES 3.50 8.75 5.25 8.75 100-21533-000-000 W/S LIFE INS. ERS .00 .00 .00 .00 100-21534-000-000 HEALTH INS PREMIUMS DUE .00 .00 .00 .00 100-21536-000-000 COLONIAL LIFE INS. .00 .00 .00 .00 100-21537-000-000 AMERICAN FAMILY LIFE ASSU .00 .00 .00 .00 100-21551-000-000 UNION DUES DED PAYABLE .00 .00 .00 .00 100-21555-000-000 FORFEITURES .00 .00 .00 .00 100-21562-000-000 CREDIT UNION DED PAYABLE .00 .00 .00 .00 100-21563-000-000 ADDITIONAL RETIREMENT WIT .00 .00 .00 .00 100-21571-000-000 DEFERRED COMP DED PAYABLE .00 .00 ( 8,401.55) ( 8,401.55) 100-21575-000-000 DIRECT DEPOSIT .00 .00 .00 .00 100-21582-000-000 MISC DEDUCTIONS PAYABLE .00 .00 8,401.55 8,401.55 100-21586-000-000 NEW YORK LIFE INS. .00 .00 .00 .00 100-21587-000-000 UNIFORM ALLOWANCES .00 .00 .00 .00 100-21588-000-000 COLONIAL DIS./CANCER .00 .00 .00 .00 100-21590-000-000 MEDICAL/DAY CARE REIMBURS ( 5,596.63) ( 1,573.43) 3,605.68 ( 1,990.95) 100-21611-000-000 COUNTY & STATE TAXES .00 .00 ( 703,560.41) ( 703,560.41) 100-21612-000-000 COUNTY-FAILED LOTTERY CREDIT .00 .00 .00 .00 100-21700-000-000 COUNTY-FAILED LOTTERY CREDIT .00 .00 .00 .00 100-21711-000-000 PLATTEVILLE SCHOOL DIST. .00 .00 ( 1,855,783.15) ( 1,855,783.15) 100-21712-000-000 VO-TECH SCHOOL TAXES .00 .00 ( 241,750.20) ( 241,750.20) 100-22211-000-000 ADVANCE TAX COLLECTIONS ( 5,631,263.62) .00 5,631,342.04 78.42 100-23141-000-000 MUN. UTILITY AVAILABLE BA .00 .00 .00 .00 100-23142-000-000 AIRPORT COMMISSION .00 .00 .00 .00 100-23200-000-000 PARKING SPACE FEES ( 37,370.55) ( 250.00) ( 1,285.00) ( 38,655.55) 100-23221-000-000 AIRPORT SALES TAX ACCOUNT .00 .00 .00 .00 100-23235-000-000 REFUSE: UWP GARBAGE BILL REIMB .00 ( 10,862.45) .00 .00 100-23340-000-000 HOUSING STUDY .00 .00 .00 .00 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 100 - GENERAL FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

100-23345-000-000 PARK CAMPING TRUST - HOMELESS ( 300.00) .00 .00 ( 300.00) 100-23347-000-000 M HARRISON MEMORIAL TRUST ( 1,227.06) .00 ( 375.00) ( 1,602.06) 100-23348-000-000 PARKS BEINING TRUST ( 20,829.39) 648.45 ( 199.80) ( 21,029.19) 100-23349-000-000 ICE RINK DONATIONS .00 .00 .00 .00 100-23351-000-000 SOCCER DONATIONS ( 8,505.11) .00 ( 412.50) ( 8,917.61) 100-23352-000-000 SWIM TEAM DONATIONS TRUST ACCT ( 19,369.97) .00 .00 ( 19,369.97) 100-23353-000-000 TENNIS ASSOC. DONATIONS .00 .00 .00 .00 100-23354-000-000 FORESTRY DONATIONS ( 2,102.00) .00 ( 350.00) ( 2,452.00) 100-23355-000-000 LEGION PARK ADV TRUST ( 50,313.95) .00 ( 800.00) ( 51,113.95) 100-23360-000-000 LIBRARY BUILDING FUND ( 18,448.49) .00 .00 ( 18,448.49) 100-23370-000-000 MUSEUM BEINING TRUST ( 20,451.92) .00 .00 ( 20,451.92) 100-23371-000-000 MUSEUM REVOLVING FUND ( 44,254.93) 329.99 2,171.72 ( 42,083.21) 100-23372-000-000 MUSEUM TRUST FUND ( 24,488.63) .00 .00 ( 24,488.63) 100-23373-000-000 JAMISON FUND ( 414.68) .00 ( 155.07) ( 569.75) 100-23374-000-000 MUSEUM BILLBOARD ADVERTISING .00 .00 .00 .00 100-23375-000-000 MUSEUM PATH PROJECT FUND ( 397.01) .00 .00 ( 397.01) 100-23376-000-000 MUSEUM: DONATIONS .00 .00 .00 .00 100-23377-000-000 AUDITORIUM REPLACEMENT FUND ( 425.00) ( 90.00) ( 185.00) ( 610.00) 100-23378-000-000 FIRE TOWNSHIP PMTS FOR BLDG .00 .00 .00 .00 100-23379-000-000 AUTO PULSE DONATIONS .00 .00 .00 .00 100-23382-000-000 AED FUND ( 320.71) .00 .00 ( 320.71) 100-23385-000-000 FIREWORKS FUND ( 6,290.09) ( 1,730.00) ( 2,525.00) ( 8,815.09) 100-23386-000-000 POOL DONATIONS ( 2,480.00) .00 .00 ( 2,480.00) 100-23387-000-000 SKATEBOARD PARK DONATIONS .00 .00 .00 .00 100-23388-000-000 LEGION PARK EVENT CENTER .00 ( 850.00) ( 2,275.00) ( 2,275.00) 100-23391-000-000 EVERY CHILD PLAYS SCHOLARSHIP ( 9,761.43) ( 837.27) ( 4,318.49) ( 14,079.92) 100-23395-000-000 PARK IMPACT FEES ( 77,964.19) .00 .00 ( 77,964.19) 100-23397-000-000 GREENWOOD CEM (ESTHER BOL ( 137,700.34) .00 .00 ( 137,700.34) 100-23399-000-000 GREENWOOD CEM (ZIEGERT) T ( 158,334.89) .00 .00 ( 158,334.89) 100-23400-000-000 GREENWOOD CEM. PERPETUAL ( 118,767.27) ( 175.00) ( 175.00) ( 118,942.27) 100-23401-000-000 HILLSIDE CEM. PERPETUAL C ( 98,094.17) ( 350.00) ( 700.00) ( 98,794.17) 100-23402-000-000 HILLSIDE CEM., NOT PERPET ( 5,690.72) .00 .00 ( 5,690.72) 100-23403-000-000 GREENWOOD CEM. (KEIZER) ( 15,000.00) .00 .00 ( 15,000.00) 100-23404-000-000 CYRIL CLAYTON TRUST ( 27,482.13) .00 .00 ( 27,482.13) 100-23450-000-000 FIRE DEPT DESIGNATED FUND ( 10,752.66) .00 .00 ( 10,752.66) 100-23510-000-000 GOVERNMENT CASH DEPOSITS ( 263.50) 175.30 263.50 .00 100-23520-000-000 POLICE DONATIONS ( 5,956.05) ( 200.00) ( 350.00) ( 6,306.05) 100-23521-000-000 POLICE EXPLORERS FUND ( 1,036.59) .00 292.00 ( 744.59) 100-23522-000-000 POLICE POP/ACADEMY .00 .00 .00 .00 100-23532-000-000 AMBULANCE LOVELAND TRUST .00 .00 .00 .00 100-23552-000-000 ROUNTREE ART GALLERY .00 .00 .00 .00 100-23553-000-000 ROUNTREE CARMEN BEINING TRUST .00 .00 .00 .00 100-23554-000-000 ROUNTREE EVA BEINING TRUST .00 .00 .00 .00 100-23555-000-000 HISTORIC PRESERVATION COMM. ( 984.21) .00 .00 ( 984.21) 100-23574-000-000 SENIOR CENTER TRIPS ( 4,870.00) .00 .00 ( 4,870.00) 100-23575-000-000 SENIOR CENTER BUS DONATIONS .00 .00 .00 .00 100-23576-000-000 SENIOR CENTER DONATIONS ( 34,986.51) ( 1,639.08) ( 4,634.65) ( 39,621.16) 100-23577-000-000 SENIOR CENTER PICNICS ( 917.16) .00 .00 ( 917.16) 100-23578-000-000 SUPPORT OUR SENIORS DONATIONS 165.96 .00 .00 165.96 100-23579-000-000 SENIOR CENTER BUILDING SALE ( 48,979.27) .00 .00 ( 48,979.27) 100-23600-000-000 UW-P R.E.FOUNDATION TRUST .00 .00 .00 .00 100-23700-000-000 TAXI FUNDS PENDING STATE AUDIT .00 .00 .00 .00 100-25112-000-000 POSTPONED SPEC-ASSES-C/G/ .00 .00 .00 .00 100-25801-000-000 FREUDENRICH ANIMAL CARE ( 1,287.78) .00 .00 ( 1,287.78) 100-26000-000-000 DEFERRED (PREPAID) REVENU .00 .00 .00 .00 100-27000-000-000 NOTES ADV. ECON. DEV. ( 231,149.47) 571.42 3,410.78 ( 227,738.69) CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 100 - GENERAL FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

100-27001-000-000 NOTES ADVANCED PAIDC .00 .00 .00 .00 100-27002-000-000 NOTES ADVANCE AIRPORT .00 .00 .00 .00 100-27013-000-000 LONG-TERM ADV. TO TIF#3 .00 .00 .00 .00 100-27014-000-000 LONG-TERM ADV. TO TIF#4 .00 .00 .00 .00 100-27015-000-000 LONG-TERM ADV. TO TIF#5 .00 .00 .00 .00 100-27016-000-000 LONG-TERM ADV. TO TIF#6 ( 51,375.38) .00 .00 ( 51,375.38) 100-27017-000-000 LONG-TERM ADV. TO TIF #7 ( 457,550.73) .00 .00 ( 457,550.73) 100-27018-000-000 LONG-TERM ADV. TO TIF #8 .00 .00 .00 .00 100-27180-000-000 RESERVE FOR NEW AMBULANCE ( 5,331.90) .00 ( 582.61) ( 5,914.51) 100-27192-000-000 PARK DAMAGE DEPOSIT ( 200.00) .00 ( 805.00) ( 1,005.00) 100-27193-000-000 CITY HALL DAMAGE DEPOSITS ( 430.00) 60.00 60.00 ( 370.00) 100-27356-000-000 GRAHAM COMMUNITY FUND .00 .00 .00 .00 100-29620-000-000 ACCRUED EMPLOYEE BENEFITS ( 415,850.56) .00 .00 ( 415,850.56) 100-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00

TOTAL LIABILITIES ( 8,254,544.52) ( 17,206.86) 3,258,231.04 ( 4,996,313.48)

FUND EQUITY

100-31000-000-000 FUND BALANCE ( 3,557,024.47) .00 .00 ( 3,557,024.47) 100-32000-000-000 CONTINGENCY RESERVE .00 .00 .00 .00 100-33000-000-000 INVESTMENT IN CAPITAL ASSETS ( 59,469,829.24) .00 .00 ( 59,469,829.24) 100-34100-000-000 2016 DEV GRANT RESERVE .00 .00 .00 .00 100-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 100-34133-000-000 LONG-TERM ADV. TO TIF #3 .00 .00 .00 .00 100-34134-000-000 LONG-TERM ADV. TO TIF #4 .00 .00 .00 .00 100-34135-000-000 LONG-TERM ADV. TO TIF #5 .00 .00 .00 .00 100-34136-000-000 LONG-TERM ADV. TO TIF #6 .00 .00 .00 .00 100-34137-000-000 LONG-TERM ADV. TO TIF #7 .00 .00 .00 .00 100-34138-000-000 LONG-TERM ADV. TO TIF #8 .00 .00 .00 .00 NET INCOME/LOSS .00 440,831.33 ( 955,790.51) ( 955,790.51)

TOTAL FUND EQUITY ( 63,026,853.71) 440,831.33 ( 955,790.51) ( 63,982,644.22)

TOTAL LIABILITIES AND EQUITY ( 71,281,398.23) 423,624.47 2,302,440.53 ( 68,978,957.70) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

100-41100-100-000 GENERAL PROPERTY TAXES .00 2,841,426.05 2,841,426.00 .05 100.00 .00 .05 100-41210-135-000 LOCAL ROOM TAX .00 32,371.33 100,000.00 ( 67,628.67) 32.37 .00 ( 67,628.67) 100-41310-140-000 MUNICIPAL OWNED UTILITY 35,722.85 214,337.10 425,532.00 ( 211,194.90) 50.37 .00 ( 211,194.90) 100-41321-150-000 PAYMENTS IN LIEU OF TAXES .00 111,959.76 112,114.00 ( 154.24) 99.86 .00 ( 154.24) 100-41400-170-000 LAND USE VALUE TAX PENALTY .00 .00 100.00 ( 100.00) .00 .00 ( 100.00) 100-41800-160-000 INTEREST ON TAXES 31.80 529.54 800.00 ( 270.46) 66.19 .00 ( 270.46)

TOTAL TAXES 35,754.65 3,200,623.78 3,479,972.00 ( 279,348.22) 91.97 .00 ( 279,348.22)

SPECIAL ASSESSMENTS

100-42000-600-000 STR ADMIN: SNOW & ICE ( 105.00) 10,197.94 10,000.00 197.94 101.98 .00 197.94 100-42000-601-000 WEEDS: ENFORCEMENT REVENU 488.00 6,408.16 5,000.00 1,408.16 128.16 .00 1,408.16 100-42000-608-000 WEIGHTS & MEASURES .00 .00 3,680.00 ( 3,680.00) .00 .00 ( 3,680.00)

TOTAL SPECIAL ASSESSMENTS 383.00 16,606.10 18,680.00 ( 2,073.90) 88.90 .00 ( 2,073.90)

INTERGOVERNMENTAL REVENUE

100-43100-215-000 COVID19: CARES ACT .00 2,250.00 .00 2,250.00 .00 .00 2,250.00 100-43410-230-000 STATE SHARED REVENUES .00 .00 2,471,091.00 (2,471,091.00) .00 .00 (2,471,091.00) 100-43410-231-000 EXPENDITURE RESTRAINT PAY .00 .00 113,944.00 ( 113,944.00) .00 .00 ( 113,944.00) 100-43410-232-000 STATE AID EXEMPT COMPUTER .00 .00 10,350.00 ( 10,350.00) .00 .00 ( 10,350.00) 100-43410-233-000 PERSONAL PROPERTY AID .00 18,405.26 18,405.00 .26 100.00 .00 .26 100-43420-240-000 2% FIRE INS. DUES STATE .00 .00 31,900.00 ( 31,900.00) .00 .00 ( 31,900.00) 100-43521-250-000 POLICE GRANTS (STATE) .00 4,008.93 .00 4,008.93 .00 .00 4,008.93 100-43530-100-000 LEAD SERVICE LINES - DNR GRA .00 .00 50,000.00 ( 50,000.00) .00 .00 ( 50,000.00) 100-43531-260-000 GENERAL TRANS. AIDS .00 315,648.84 632,126.00 ( 316,477.16) 49.93 .00 ( 316,477.16) 100-43533-270-000 CONNECTING HIGHWAY AIDS .00 23,108.96 46,218.00 ( 23,109.04) 50.00 .00 ( 23,109.04) 100-43540-282-000 RECYCLE: RECYCLING GRANT .00 44,154.19 43,800.00 354.19 100.81 .00 354.19 100-43551-256-000 SENIOR CENTER GRANT .00 .00 10,000.00 ( 10,000.00) .00 .00 ( 10,000.00) 100-43551-257-000 LIBRARY GRANT .00 5,333.02 .00 5,333.02 .00 .00 5,333.02 100-43570-280-000 LIBRARY: SWLS GRANT AUDIOBO .00 .00 4,000.00 ( 4,000.00) .00 .00 ( 4,000.00) 100-43570-285-000 S.W.L.S. LIBRARY GRANT .00 5,000.00 5,000.00 .00 100.00 .00 .00 100-43570-287-000 MUSEUM: GRANT 650.00 650.00 22,693.00 ( 22,043.00) 2.86 .00 ( 22,043.00) 100-43610-300-000 ST. AID MUN. SERVICE PMT. .00 182,450.20 182,421.00 29.20 100.02 .00 29.20 100-43630-310-000 LIEU OF TAXES DNR .00 39.11 39.00 .11 100.28 .00 .11 100-43710-330-000 STREET MATCHING FUNDS-COUN .00 .00 4,000.00 ( 4,000.00) .00 .00 ( 4,000.00) 100-43720-551-000 COUNTY LIBRARY FUNDING .00 156,869.45 156,869.57 ( .12) 100.00 .00 ( .12)

TOTAL INTERGOVERNMENTAL RE 650.00 757,917.96 3,802,856.57 (3,044,938.61) 19.93 .00 (3,044,938.61) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

LICENSES & PERMITS

100-44100-610-000 LIQUOR & MALT LICENSES 40.00 21,500.00 22,100.00 ( 600.00) 97.29 .00 ( 600.00) 100-44100-611-000 OPERATOR'S LICENSES 1,410.00 3,300.00 5,500.00 ( 2,200.00) 60.00 .00 ( 2,200.00) 100-44100-612-000 BUSINESS & OCCUPATIONAL L 90.00 300.00 400.00 ( 100.00) 75.00 .00 ( 100.00) 100-44100-613-000 CIGARETTE LICENSES 100.00 1,200.00 1,400.00 ( 200.00) 85.71 .00 ( 200.00) 100-44100-614-000 TELEVISION FRANCHISE .00 1,982.64 6,290.00 ( 4,307.36) 31.52 .00 ( 4,307.36) 100-44100-615-000 SOLICITORS/VENDORS PERMITS .00 .00 300.00 ( 300.00) .00 .00 ( 300.00) 100-44200-620-000 BICYCLE LICENSES .00 5.00 50.00 ( 45.00) 10.00 .00 ( 45.00) 100-44200-621-000 DOG LICENSES ( 48.00) 512.00 1,200.00 ( 688.00) 42.67 .00 ( 688.00) 100-44300-630-000 BUILDING INSPECTION PERMIT 6,893.50 34,426.86 65,000.00 ( 30,573.14) 52.96 .00 ( 30,573.14) 100-44300-633-000 PLANNING COMMISSION 200.00 600.00 1,300.00 ( 700.00) 46.15 .00 ( 700.00) 100-44900-600-000 STORM WATER PERMIT .00 350.00 1,000.00 ( 650.00) 35.00 .00 ( 650.00) 100-44900-610-000 EROSION CONTROL PERMIT .00 .00 1,000.00 ( 1,000.00) .00 .00 ( 1,000.00)

TOTAL LICENSES & PERMITS 8,685.50 64,176.50 105,540.00 ( 41,363.50) 60.81 .00 ( 41,363.50)

FINES & FORFEITURES

100-45100-640-000 COURT PENALTIES & COSTS 4,875.66 29,512.42 45,000.00 ( 15,487.58) 65.58 .00 ( 15,487.58) 100-45100-641-000 PARKING VIOLATIONS 1,835.50 31,684.80 37,200.00 ( 5,515.20) 85.17 .00 ( 5,515.20) 100-45100-643-000 UW-P PARKING CITATION VIOLATI .00 .00 2,500.00 ( 2,500.00) .00 .00 ( 2,500.00) 100-45221-400-000 JUDGEMENTS/DAMAGES - POLIC 263.50 263.50 .00 263.50 .00 .00 263.50

TOTAL FINES & FORFEITURES 6,974.66 61,460.72 84,700.00 ( 23,239.28) 72.56 .00 ( 23,239.28) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

PUBLIC CHARGES FOR SERVICE

100-46100-646-000 CLERK DEPT. FEES 200.00 90.00 500.00 ( 410.00) 18.00 .00 ( 410.00) 100-46100-648-000 COBRA INS ADMIN FEE .74 4.44 .00 4.44 .00 .00 4.44 100-46100-649-000 COMM. PLANNING/DEVELOPMEN .00 70.00 .00 70.00 .00 .00 70.00 100-46100-650-000 ZONING BOOKS & BD. OF APP .00 .00 900.00 ( 900.00) .00 .00 ( 900.00) 100-46100-652-000 LICENSE PUBLICATION FEES 25.00 565.00 600.00 ( 35.00) 94.17 .00 ( 35.00) 100-46100-653-000 SALE OF EQUIPMENT & SUPPLIE .00 .00 50.00 ( 50.00) .00 .00 ( 50.00) 100-46100-656-000 REFUSE: SALE OF GARBAGE BAG 33.00 1,659.00 2,000.00 ( 341.00) 82.95 .00 ( 341.00) 100-46100-695-000 PROPERTY SEARCH CHARGE 600.00 2,375.00 4,000.00 ( 1,625.00) 59.38 .00 ( 1,625.00) 100-46210-659-000 POLICE OTHER-SALES, ETC. 337.00 2,058.71 4,000.00 ( 1,941.29) 51.47 .00 ( 1,941.29) 100-46210-660-000 POLICE COPIES 85.52 807.13 1,000.00 ( 192.87) 80.71 .00 ( 192.87) 100-46210-661-000 TOWING 125.00 2,161.00 3,000.00 ( 839.00) 72.03 .00 ( 839.00) 100-46210-662-000 POLICE OTHER-BACKGROUND C 270.00 1,257.00 1,200.00 57.00 104.75 .00 57.00 100-46210-664-000 POLICE DONATIONS .00 .00 4,000.00 ( 4,000.00) .00 .00 ( 4,000.00) 100-46210-706-000 UW-P PARKING PERMIT FEES .00 .00 21,600.00 ( 21,600.00) .00 .00 ( 21,600.00) 100-46210-707-000 VEHICLE REGISTRATION FEES .00 150.00 .00 150.00 .00 .00 150.00 100-46220-638-000 FIRE INSPECTIONS ( 70.00) 10,040.00 77,000.00 ( 66,960.00) 13.04 .00 ( 66,960.00) 100-46230-665-000 AMBULANCE SPECIAL CHARGE 9,937.33 59,824.53 118,000.00 ( 58,175.47) 50.70 .00 ( 58,175.47) 100-46310-430-000 STREET DEPARTMENT .00 2,304.35 3,000.00 ( 695.65) 76.81 .00 ( 695.65) 100-46350-100-000 SEN CTR FARE REVENUE .00 .00 1,200.00 ( 1,200.00) .00 .00 ( 1,200.00) 100-46420-464-000 REFUSE: GARBAGE FEE/TAXBILL .00 158,220.00 159,000.00 ( 780.00) 99.51 .00 ( 780.00) 100-46540-007-000 GREENWOOD CEM. DON.,CNTY. .00 175.50 100.00 75.50 175.50 .00 75.50 100-46540-008-000 GREENWOOD CEM. LOT SALES 525.00 525.00 2,500.00 ( 1,975.00) 21.00 .00 ( 1,975.00) 100-46540-009-000 GREENWOOD CEM. BURIAL FEE 3,000.00 7,550.00 15,000.00 ( 7,450.00) 50.33 .00 ( 7,450.00) 100-46540-010-000 HILLSIDE CEM. BURIAL FEES .00 3,175.00 12,000.00 ( 8,825.00) 26.46 .00 ( 8,825.00) 100-46540-011-000 HILLSIDE CEM. LOT SALES 1,050.00 2,100.00 1,000.00 1,100.00 210.00 .00 1,100.00 100-46540-012-000 HILLSIDE CEM. DON.,CNTY.P .00 252.00 200.00 52.00 126.00 .00 52.00 100-46710-450-000 LIBRARY: FINES / LOST BOOKS 133.28 251.56 .00 251.56 .00 .00 251.56 100-46710-451-000 LIBRARY: TAXABLE ( 9.68) 914.08 5,000.00 ( 4,085.92) 18.28 .00 ( 4,085.92) 100-46720-670-000 PARK CAMPING FEES .00 430.00 .00 430.00 .00 .00 430.00 100-46720-671-000 PARK CAMPING FEES TAXABLE 1,910.00 3,295.00 6,000.00 ( 2,705.00) 54.92 .00 ( 2,705.00) 100-46750-670-000 MUSEUM: STORE SALES TAXABL 3,691.42 4,826.30 .00 4,826.30 .00 .00 4,826.30 100-46750-671-000 MUSEUM: PROGRAM FEES 587.50 4,564.60 .00 4,564.60 .00 .00 4,564.60 100-46750-672-000 MUSEUM: TOUR ADMISSION 3,188.39 5,190.63 30,000.00 ( 24,809.37) 17.30 .00 ( 24,809.37) 100-46750-673-000 SWIMMING POOL REVENUE ( 111.92) ( 210.62) .00 ( 210.62) .00 .00 ( 210.62) 100-46750-673-100 POOL: DAILY ADMISSIONS 10,130.99 10,130.99 25,000.00 ( 14,869.01) 40.52 .00 ( 14,869.01) 100-46750-673-101 POOL: SEASONAL PASSES 10,276.51 14,046.51 25,000.00 ( 10,953.49) 56.19 .00 ( 10,953.49) 100-46750-673-102 POOL: LESSONS 4,004.34 13,904.54 15,000.00 ( 1,095.46) 92.70 .00 ( 1,095.46) 100-46750-673-103 POOL: LIFEGUARD SUPPLIES 305.00 305.00 750.00 ( 445.00) 40.67 .00 ( 445.00) 100-46750-673-104 POOL: MISCELLANEOUS .00 132.79 1,750.00 ( 1,617.21) 7.59 .00 ( 1,617.21) 100-46750-673-106 POOL: ZUMBA 480.00 1,530.00 900.00 630.00 170.00 .00 630.00 100-46750-674-000 MUNICIPAL POOL SALES/VEND 1,217.80 1,217.80 2,000.00 ( 782.20) 60.89 .00 ( 782.20) 100-46750-675-359 SOCCER (YOUTH) 1,610.00 6,257.30 7,000.00 ( 742.70) 89.39 .00 ( 742.70) 100-46750-675-361 TBALL (YOUTH) .00 180.00 300.00 ( 120.00) 60.00 .00 ( 120.00) 100-46750-675-362 YOUTH DIAMOND SPORTS 55.00 9,293.06 5,000.00 4,293.06 185.86 .00 4,293.06 100-46750-675-363 YOUTH DIAMOND SPORTS LATE F 15.00 255.00 250.00 5.00 102.00 .00 5.00 100-46750-675-374 BASKETBALL (YOUTH) 90.00 495.00 400.00 95.00 123.75 .00 95.00 100-46750-675-389 TENNIS (YOUTH) 135.00 255.00 250.00 5.00 102.00 .00 5.00 100-46750-675-393 DANCE (YOUTH) .00 737.69 1,250.00 ( 512.31) 59.02 .00 ( 512.31) 100-46750-675-399 GOLF (YOUTH) 1,080.00 4,319.40 3,000.00 1,319.40 143.98 .00 1,319.40 100-46750-675-436 LATE FEES 170.00 170.00 400.00 ( 230.00) 42.50 .00 ( 230.00) 100-46750-676-377 INDOOR VOLLEYBALL (YOUTH) .00 435.00 250.00 185.00 174.00 .00 185.00 100-46750-676-382 FOOTBALL (YOUTH) 275.00 505.00 4,000.00 ( 3,495.00) 12.63 .00 ( 3,495.00) 100-46750-676-384 GYMNASTICS (YOUTH) 120.00 240.00 200.00 40.00 120.00 .00 40.00 100-46750-676-385 INTRO TO SPORTS (YOUTH) .00 330.00 1,000.00 ( 670.00) 33.00 .00 ( 670.00) 100-46750-676-387 SWIM TEAM (YOUTH) 700.00 4,365.00 5,500.00 ( 1,135.00) 79.36 .00 ( 1,135.00) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

100-46750-677-000 RECREATION TAXABLE ( 91.53) ( 100.28) .00 ( 100.28) .00 .00 ( 100.28) 100-46750-677-500 PICKLEBALL (ADULT) 258.00 660.00 2,500.00 ( 1,840.00) 26.40 .00 ( 1,840.00) 100-46750-677-501 SOFTBALL (ADULT) .00 .00 2,000.00 ( 2,000.00) .00 .00 ( 2,000.00) 100-46750-677-504 INDOOR VOLLEYBALL (ADULT) .00 .00 3,500.00 ( 3,500.00) .00 .00 ( 3,500.00) 100-46750-677-505 SAND VOLLEYBALL (ADULT) 150.00 1,650.00 2,000.00 ( 350.00) 82.50 .00 ( 350.00) 100-46750-677-508 HORSESHOE ASSOCIATION (ADU .00 .00 500.00 ( 500.00) .00 .00 ( 500.00) 100-46750-677-524 BASKETBALL (ADULT) .00 .00 250.00 ( 250.00) .00 .00 ( 250.00) 100-46750-684-000 POOL RENTAL/LIFEGUARD SER 300.00 300.00 .00 300.00 .00 .00 300.00 100-46750-684-100 LIFEGUARD TRAINING 560.00 560.00 .00 560.00 .00 .00 560.00 100-46750-685-000 RECREATION DONATIONS 350.00 5,075.00 7,500.00 ( 2,425.00) 67.67 .00 ( 2,425.00) 100-46750-686-000 PARK DONATIONS .00 .00 100.00 ( 100.00) .00 .00 ( 100.00)

TOTAL PUBLIC CHARGES FOR SE 57,698.69 351,875.01 590,400.00 ( 238,524.99) 59.60 .00 ( 238,524.99)

INTERGOVERNMENTAL CHARGE

100-47230-536-000 UW-P GARBAGE ADM FEE 50.00 125.00 300.00 ( 175.00) 41.67 .00 ( 175.00) 100-47300-240-000 2% FIRE INS. DUES TOWNSHIPS .00 .00 9,500.00 ( 9,500.00) .00 .00 ( 9,500.00) 100-47300-480-000 FIRE DEPT. INS PMTS. .00 .00 4,617.00 ( 4,617.00) .00 .00 ( 4,617.00) 100-47300-481-000 FIRE DEPT. FIXED COSTS .00 .00 40,000.00 ( 40,000.00) .00 .00 ( 40,000.00) 100-47300-482-000 FIRE PER CALL CHARGES ($450) 750.00 750.00 5,400.00 ( 4,650.00) 13.89 .00 ( 4,650.00) 100-47305-552-000 SCHOOL/CITY CONTRACT 31,718.53 31,718.53 76,577.84 ( 44,859.31) 41.42 .00 ( 44,859.31) 100-47310-521-000 CROSSING GUARD SCHOOL REIM 871.19 871.19 2,600.00 ( 1,728.81) 33.51 .00 ( 1,728.81)

TOTAL INTERGOVERNMENTAL CH 33,389.72 33,464.72 138,994.84 ( 105,530.12) 24.08 .00 ( 105,530.12)

MISCELLANEOUS REVENUES

100-48110-810-000 INTEREST GENERAL FUND 983.20 4,461.27 65,000.00 ( 60,538.73) 6.86 .00 ( 60,538.73) 100-48110-811-000 INTEREST LIBRARY FUNDS .83 6.90 .00 6.90 .00 .00 6.90 100-48110-815-000 INTEREST GREENWOOD CEMETE 15.50 129.39 5,000.00 ( 4,870.61) 2.59 .00 ( 4,870.61) 100-48110-817-000 INTEREST HILLSIDE CEMETERY ( 5.05) 43.98 3,000.00 ( 2,956.02) 1.47 .00 ( 2,956.02) 100-48130-822-000 INTEREST ON SNOW BILLS 49.38 152.10 100.00 52.10 152.10 .00 52.10 100-48130-823-000 INTEREST ON WEED BILLS 1.58 9.21 .00 9.21 .00 .00 9.21 100-48200-830-000 CITY BUILDING RENTAL 270.00 2,335.00 1,000.00 1,335.00 233.50 .00 1,335.00 100-48200-831-000 CITY BUILDING RENTAL TAXABLE 118.98 2,123.99 250.00 1,873.99 849.60 .00 1,873.99 100-48200-833-000 CITY BLDG RENT-OE GRAY-NONP 5,275.00 5,275.00 .00 5,275.00 .00 .00 5,275.00 100-48200-840-000 SHELTER RENTAL TAXABLE 606.57 2,540.43 4,000.00 ( 1,459.57) 63.51 .00 ( 1,459.57) 100-48200-841-000 SHELTER RENTAL .00 50.00 .00 50.00 .00 .00 50.00 100-48200-850-000 SENIOR CENTER RENT REVENUE .00 5,760.00 15,120.00 ( 9,360.00) 38.10 .00 ( 9,360.00) 100-48309-682-000 RECYCLE: SALE OF RECYCLE BIN 170.00 320.00 400.00 ( 80.00) 80.00 .00 ( 80.00) 100-48309-683-000 SALE OF STREET DEPT ITEMS 128.80 439.63 .00 439.63 .00 .00 439.63 100-48309-883-000 SALE OF POLICE VEHICLES .00 2,137.20 .00 2,137.20 .00 .00 2,137.20 100-48500-551-000 MUSEUM: DONATIONS .00 47,000.00 47,000.00 .00 100.00 .00 .00 100-48500-553-000 FORESTRY GRANTS .00 .00 1,000.00 ( 1,000.00) .00 .00 ( 1,000.00) 100-48500-700-000 FREUDENREICH FUND REVENUE .00 2,830.58 2,745.00 85.58 103.12 .00 85.58 100-48900-870-000 WATER/SEWER CHARGES .00 .00 6,000.00 ( 6,000.00) .00 .00 ( 6,000.00)

TOTAL MISCELLANEOUS REVENU 7,614.79 75,614.68 150,615.00 ( 75,000.32) 50.20 .00 ( 75,000.32) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

OTHER FINANCING SOURCES

100-49200-013-000 TRANSFER FROM OTHER FUNDS .00 .00 700.00 ( 700.00) .00 .00 ( 700.00) 100-49210-800-000 GRANT PLATTEVILLE, INC LOAN 1,047.07 6,282.42 12,565.00 ( 6,282.58) 50.00 .00 ( 6,282.58) 100-49275-275-000 NON-PERFORMANCE PENALTY .00 1,945.18 .00 1,945.18 .00 .00 1,945.18

TOTAL OTHER FINANCING SOUR 1,047.07 8,227.60 13,265.00 ( 5,037.40) 62.02 .00 ( 5,037.40)

TOTAL FUND REVENUE 152,198.08 4,569,967.07 8,385,023.41 (3,815,056.34) 54.50 .00 (3,815,056.34) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

COMMON COUNCIL

100-51100-210-000 COUNCIL: PROF SERVICES .00 90.00 .00 ( 90.00) .00 .00 ( 90.00) 100-51100-309-000 COUNCIL: POSTAGE 17.99 52.71 .00 ( 52.71) .00 .00 ( 52.71) 100-51100-320-000 COUNCIL: SUBSCRIPTION & DUE .00 2,922.42 3,500.00 577.58 83.50 .00 577.58 100-51100-330-000 COUNCIL: TRAVEL & CONFERENC .00 .00 3,500.00 3,500.00 .00 .00 3,500.00 100-51100-340-000 COUNCIL: OPERATING SUPPLIES 15.00 577.70 3,500.00 2,922.30 16.51 .00 2,922.30 100-51100-341-000 COUNCIL: ADV & PUB .00 180.17 2,000.00 1,819.83 9.01 .00 1,819.83

TOTAL COMMON COUNCIL 32.99 3,823.00 12,500.00 8,677.00 30.58 .00 8,677.00

ATTORNEY

100-51300-210-000 ATTORNEY: PROF SERVICES 2,502.50 10,867.97 40,000.00 29,132.03 27.17 .00 29,132.03 100-51300-215-000 ATTORNEY: SPECIAL COUNSEL .00 5,597.00 12,000.00 6,403.00 46.64 .00 6,403.00

TOTAL ATTORNEY 2,502.50 16,464.97 52,000.00 35,535.03 31.66 .00 35,535.03

CITY MANAGER'S OFFICE

100-51410-110-000 CITY MGR: SALARIES 5,706.02 31,181.50 79,944.00 48,762.50 39.00 .00 48,762.50 100-51410-111-000 CITY MGR: CAR ALLOWANCE 100.00 600.00 1,200.00 600.00 50.00 .00 600.00 100-51410-120-000 CITY MGR: OTHER WAGES 869.61 5,211.67 11,348.00 6,136.33 45.93 .00 6,136.33 100-51410-124-000 CITY MGR: OVERTIME .00 30.36 .00 ( 30.36) .00 .00 ( 30.36) 100-51410-131-000 CITY MGR: WRS (ERS 443.85 2,456.33 6,162.00 3,705.67 39.86 .00 3,705.67 100-51410-132-000 CITY MGR: SOC SEC 397.60 2,201.29 5,735.00 3,533.71 38.38 .00 3,533.71 100-51410-133-000 CITY MGR: MEDICARE 92.99 514.84 1,341.00 826.16 38.39 .00 826.16 100-51410-134-000 CITY MGR: LIFE INS 18.30 64.85 128.00 63.15 50.66 .00 63.15 100-51410-135-000 CITY MGR: HEALTH INS PREMIUM 1,558.70 9,352.20 18,706.00 9,353.80 50.00 .00 9,353.80 100-51410-137-000 CITY MGR: HEALTH INS. CLAIMS .00 .00 3,495.00 3,495.00 .00 .00 3,495.00 100-51410-138-000 CITY MGR: DENTAL INS 99.46 596.76 1,195.00 598.24 49.94 .00 598.24 100-51410-139-000 CITY MGR: LONG TERM DISABILIT 66.19 397.32 786.00 388.68 50.55 .00 388.68 100-51410-300-000 CITY MGR: TELEPHONE 61.04 366.06 800.00 433.94 45.76 .00 433.94 100-51410-309-000 CITY MGR: POSTAGE 3.24 24.92 100.00 75.08 24.92 .00 75.08 100-51410-310-000 CITY MGR: OFFICE SUPPLIES .00 72.32 500.00 427.68 14.46 .00 427.68 100-51410-320-000 CITY MGR: SUBSCRIPTION & DUE 325.00 1,502.00 1,750.00 248.00 85.83 .00 248.00 100-51410-327-000 CITY MGR: GRANT WRITING .00 1,230.00 5,000.00 3,770.00 24.60 .00 3,770.00 100-51410-330-000 CITY MGR: TRAVEL & CONFEREN .00 60.00 5,000.00 4,940.00 1.20 .00 4,940.00 100-51410-346-000 CITY MGR: COPY MACHINES 268.70 1,518.44 230.00 ( 1,288.44) 660.19 .00 ( 1,288.44) 100-51410-420-000 CITY MGR: SUNSHINE FUND 350.42 1,044.33 3,000.00 1,955.67 34.81 .00 1,955.67 100-51410-998-000 CITY MGR: WAGE/BNFT CONTING .00 .00 1,000.00 1,000.00 .00 .00 1,000.00 100-51410-999-000 CITY MGR: CONTINGENCY FUND 2,241.90 5,591.56 11,546.00 5,954.44 48.43 .00 5,954.44

TOTAL CITY MANAGER'S OFFICE 12,603.02 64,016.75 158,966.00 94,949.25 40.27 .00 94,949.25 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

COMMUNICATIONS

100-51411-120-000 COMMUNICATION: OTHER WAGE 3,715.20 21,437.90 49,923.00 28,485.10 42.94 .00 28,485.10 100-51411-131-000 COMMUNICATION: WRS (ERS) 250.78 1,447.08 3,273.00 1,825.92 44.21 .00 1,825.92 100-51411-132-000 COMMUNICATION: SOC SEC 212.20 1,220.92 3,095.00 1,874.08 39.45 .00 1,874.08 100-51411-133-000 COMMUNICATION: MEDICARE 49.62 285.50 724.00 438.50 39.43 .00 438.50 100-51411-134-000 COMMUNICATION: LIFE INS 3.74 20.99 91.00 70.01 23.07 .00 70.01 100-51411-135-000 COMMUNICATION: HEALTH INS P 1,666.43 9,998.58 19,998.00 9,999.42 50.00 .00 9,999.42 100-51411-137-000 COMMUNICATION: HLTH INS CLAI .00 40.00 3,180.00 3,140.00 1.26 .00 3,140.00 100-51411-138-000 COMMUNICATION: DENTAL INS 111.78 670.68 1,342.00 671.32 49.98 .00 671.32 100-51411-139-000 COMMUNICATION: LONG TERM DI 34.61 207.66 417.00 209.34 49.80 .00 209.34 100-51411-320-000 COMMUNICATION: SUB & DUES .00 .00 400.00 400.00 .00 .00 400.00 100-51411-364-000 COMMUNICATION: MARKETING .00 1,772.99 10,000.00 8,227.01 17.73 .00 8,227.01 100-51411-500-000 COMMUNICATION: OUTLAY .00 3,024.98 1,000.00 ( 2,024.98) 302.50 .00 ( 2,024.98)

TOTAL COMMUNICATIONS 6,044.36 40,127.28 93,443.00 53,315.72 42.94 .00 53,315.72

CITY CLERK'S OFFICE

100-51420-110-000 CITY CLERK: SALARIES 4,836.80 28,053.47 63,120.00 35,066.53 44.44 .00 35,066.53 100-51420-120-000 CITY CLERK: OTHER WAGES 2,608.81 15,634.74 34,045.00 18,410.26 45.92 .00 18,410.26 100-51420-124-000 CITY CLERK: OVERTIME .00 91.55 .00 ( 91.55) .00 .00 ( 91.55) 100-51420-131-000 CITY CLERK: WRS (ERS 502.58 2,948.42 6,559.00 3,610.58 44.95 .00 3,610.58 100-51420-132-000 CITY CLERK: SOC SEC 428.36 2,518.06 6,024.00 3,505.94 41.80 .00 3,505.94 100-51420-133-000 CITY CLERK: MEDICARE 100.18 588.90 1,409.00 820.10 41.80 .00 820.10 100-51420-134-000 CITY CLERK: LIFE INS 14.49 78.69 186.00 107.31 42.31 .00 107.31 100-51420-135-000 CITY CLERK: HEALTH INS PREMIU 2,593.03 15,558.18 31,118.00 15,559.82 50.00 .00 15,559.82 100-51420-137-000 CITY CLERK: HEALTH INS. CLAIM 33.52 3,562.48 7,765.00 4,202.52 45.88 .00 4,202.52 100-51420-138-000 CITY CLERK: DENTAL INS 158.62 951.72 1,905.00 953.28 49.96 .00 953.28 100-51420-139-000 CITY CLERK: LONG TERM DISABIL 69.37 416.22 822.00 405.78 50.64 .00 405.78 100-51420-300-000 CITY CLERK: TELEPHONE 11.04 66.06 150.00 83.94 44.04 .00 83.94 100-51420-309-000 CITY CLERK: POSTAGE 81.91 203.01 375.00 171.99 54.14 .00 171.99 100-51420-320-000 CITY CLERK: SUBSCRIPTION & D .00 65.00 170.00 105.00 38.24 .00 105.00 100-51420-330-000 CITY CLERK: TRAVEL & CONFERE 489.00 1,154.00 2,000.00 846.00 57.70 .00 846.00 100-51420-340-000 CITY CLERK: OPERATING SUPPLI 78.37 420.12 500.00 79.88 84.02 .00 79.88 100-51420-345-000 CITY CLERK: DATA PROCESSING .00 754.00 800.00 46.00 94.25 .00 46.00 100-51420-346-000 CITY CLERK: COPY MACHINES 30.00 150.00 2,070.00 1,920.00 7.25 .00 1,920.00 100-51420-381-000 CITY CLERK: LICENSE PUBLICATI .00 34.50 300.00 265.50 11.50 .00 265.50

TOTAL CITY CLERK'S OFFICE 12,036.08 73,249.12 159,318.00 86,068.88 45.98 .00 86,068.88 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

ELECTIONS

100-51440-120-000 ELECTIONS: OTHER WAGES .00 4,926.38 4,000.00 ( 926.38) 123.16 .00 ( 926.38) 100-51440-131-000 ELECTIONS: WRS (ERS .00 9.02 .00 ( 9.02) .00 .00 ( 9.02) 100-51440-132-000 ELECTIONS: SOC SEC .00 13.26 75.00 61.74 17.68 .00 61.74 100-51440-133-000 ELECTIONS: MEDICARE .00 3.10 25.00 21.90 12.40 .00 21.90 100-51440-309-000 ELECTIONS: POSTAGE .00 1,125.68 1,000.00 ( 125.68) 112.57 .00 ( 125.68) 100-51440-311-000 ELECTIONS: VOTING MACH. MAIN .00 912.00 2,000.00 1,088.00 45.60 .00 1,088.00 100-51440-330-000 ELECTIONS: TRAVEL/CONFEREN .00 .00 300.00 300.00 .00 .00 300.00 100-51440-340-000 ELECTIONS: OPERATING SUPPLI .00 2,414.83 4,000.00 1,585.17 60.37 .00 1,585.17 100-51440-341-000 ELECTIONS: ADV & PUB .00 439.03 400.00 ( 39.03) 109.76 .00 ( 39.03)

TOTAL ELECTIONS .00 9,843.30 11,800.00 1,956.70 83.42 .00 1,956.70

INFORMATION TECHNOLOGY

100-51450-210-000 INFO TECH: PROFESS SERVICES .00 28,728.00 85,666.00 56,938.00 33.53 .00 56,938.00 100-51450-240-000 INFO TECH: REPAIR & MAINT .00 4,612.50 .00 ( 4,612.50) .00 .00 ( 4,612.50) 100-51450-340-000 INFO TECH: OPERATING SUPPLIE .00 13,707.20 14,539.00 831.80 94.28 .00 831.80 100-51450-345-000 INFO TECH: DATA PROCESSING 219.92 8,305.98 18,903.00 10,597.02 43.94 .00 10,597.02 100-51450-500-000 INFO TECH: OUTLAY .00 14,504.56 10,800.00 ( 3,704.56) 134.30 .00 ( 3,704.56)

TOTAL INFORMATION TECHNOLO 219.92 69,858.24 129,908.00 60,049.76 53.78 .00 60,049.76

ADMINISTRATIVE EXPENSES

100-51451-110-000 ADMIN DIRECTOR: SALARIES 4,114.35 23,918.76 53,714.00 29,795.24 44.53 .00 29,795.24 100-51451-120-000 ADMIN DIRECTOR: OTHER WAGE 2,858.23 8,193.49 36,306.00 28,112.51 22.57 .00 28,112.51 100-51451-131-000 ADMIN DIRECTOR: WRS (ERS) 470.63 2,145.00 6,077.00 3,932.00 35.30 .00 3,932.00 100-51451-132-000 ADMIN DIRECTOR: SOC SEC 404.93 1,854.05 5,581.00 3,726.95 33.22 .00 3,726.95 100-51451-133-000 ADMIN DIRECTOR: MEDICARE 94.69 433.56 1,305.00 871.44 33.22 .00 871.44 100-51451-134-000 ADMIN DIRECTOR: LIFE INS 15.14 90.84 403.00 312.16 22.54 .00 312.16 100-51451-135-000 ADMIN DIRECTOR: HEALTH INS P 2,444.66 9,335.36 29,330.00 19,994.64 31.83 .00 19,994.64 100-51451-137-000 ADMIN DIRECTOR: HEALTH INS C 24.68 970.11 5,280.00 4,309.89 18.37 .00 4,309.89 100-51451-138-000 ADMIN DIRECTOR: DENTAL INS 124.52 547.28 1,969.00 1,421.72 27.79 .00 1,421.72 100-51451-139-000 ADMIN DIRECTOR: LONG TERM DI 64.97 283.30 774.00 490.70 36.60 .00 490.70 100-51451-210-000 ADMIN DIRECTOR: PROF SERVIC .00 .00 2,500.00 2,500.00 .00 .00 2,500.00 100-51451-320-000 ADMIN DIRECTOR: SUBSCR/DUES .00 636.50 600.00 ( 36.50) 106.08 .00 ( 36.50) 100-51451-330-000 ADMIN DIRECTOR: TRAVEL/CONF. 189.00 279.00 1,500.00 1,221.00 18.60 .00 1,221.00 100-51451-340-000 ADMIN DIRECTOR: SUPPLIES 91.48 2,942.35 8,250.00 5,307.65 35.66 .00 5,307.65 100-51451-500-000 ADMIN DIRECTOR: OUTLAY .00 2,609.98 5,000.00 2,390.02 52.20 .00 2,390.02

TOTAL ADMINISTRATIVE EXPENS 10,897.28 54,239.58 158,589.00 104,349.42 34.20 .00 104,349.42

ADMINISTRATIVE TELEPHONE

100-51452-300-000 TELEPHONE 466.55 2,579.27 5,000.00 2,420.73 51.59 .00 2,420.73

TOTAL ADMINISTRATIVE TELEPH 466.55 2,579.27 5,000.00 2,420.73 51.59 .00 2,420.73 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

CITY TREASURER

100-51510-110-000 CITY TREAS: SALARIES 2,287.20 12,579.61 32,406.00 19,826.39 38.82 .00 19,826.39 100-51510-120-000 CITY TREAS: OTHER WAGES 7,670.26 62,339.87 101,415.00 39,075.13 61.47 .00 39,075.13 100-51510-124-000 CITY TREAS: OVERTIME 404.07 1,728.05 200.00 ( 1,528.05) 864.03 .00 ( 1,528.05) 100-51510-131-000 CITY TREAS: WRS (ERS) 699.41 4,108.85 9,046.00 4,937.15 45.42 .00 4,937.15 100-51510-132-000 CITY TREAS: SOC SEC 619.04 4,610.30 8,309.00 3,698.70 55.49 .00 3,698.70 100-51510-133-000 CITY TREAS: MEDICARE 144.78 1,078.27 1,943.00 864.73 55.50 .00 864.73 100-51510-134-000 CITY TREAS: LIFE INS 8.04 121.75 645.00 523.25 18.88 .00 523.25 100-51510-135-000 CITY TREAS: HEALTH INS PREMIU 1,824.46 8,748.78 12,068.00 3,319.22 72.50 .00 3,319.22 100-51510-137-000 CITY TREAS: HEALTH INS. CLAIM 434.71 1,749.09 3,045.00 1,295.91 57.44 .00 1,295.91 100-51510-138-000 CITY TREAS: DENTAL INS 148.71 737.22 1,073.00 335.78 68.71 .00 335.78 100-51510-139-000 CITY TREAS: LONG TERM DISABIL 91.18 503.00 1,151.00 648.00 43.70 .00 648.00 100-51510-210-000 CITY TREAS: PROF SERVICES 6,600.00 8,175.00 20,000.00 11,825.00 40.88 .00 11,825.00 100-51510-309-000 CITY TREAS: POSTAGE 101.78 1,003.21 3,000.00 1,996.79 33.44 .00 1,996.79 100-51510-320-000 CITY TREAS: SUBSCRIPTION & D .00 257.50 100.00 ( 157.50) 257.50 .00 ( 157.50) 100-51510-327-000 CITY TREAS: SUPPORT USER FEE .00 5,519.50 13,475.00 7,955.50 40.96 .00 7,955.50 100-51510-330-000 CITY TREAS: TRAVEL & CONFERE 100.00 589.00 1,000.00 411.00 58.90 .00 411.00 100-51510-340-000 CITY TREAS: OPERATING SUPPLI 591.13 1,408.31 1,000.00 ( 408.31) 140.83 .00 ( 408.31) 100-51510-345-000 CITY TREAS: DATA PROCESSING .00 .00 50.00 50.00 .00 .00 50.00 100-51510-346-000 CITY TREAS: COPY MACHINES .00 192.03 800.00 607.97 24.00 .00 607.97 100-51510-500-000 CITY TREAS: OUTLAY .00 .00 17,500.00 17,500.00 .00 17,500.00 .00

TOTAL CITY TREASURER 21,724.77 115,449.34 228,226.00 112,776.66 50.59 17,500.00 95,276.66

ASSESSOR

100-51530-126-000 ASSESSOR: BOARD OF REVIEW .00 .00 100.00 100.00 .00 .00 100.00 100-51530-132-000 ASSESSOR: SOC SEC .00 .00 6.00 6.00 .00 .00 6.00 100-51530-133-000 ASSESSOR: MEDICARE .00 .00 1.00 1.00 .00 .00 1.00 100-51530-210-000 ASSESSOR: PROF SERVICES 4,560.00 22,800.00 22,800.00 .00 100.00 .00 .00 100-51530-330-000 ASSESSOR: TRAVEL & CONFERE .00 20.00 50.00 30.00 40.00 .00 30.00 100-51530-341-000 ASSESSOR: ADV & PUB .00 .00 350.00 350.00 .00 .00 350.00 100-51530-412-000 ASSESSOR:ST. MANUFACTURING .00 436.25 450.00 13.75 96.94 .00 13.75

TOTAL ASSESSOR 4,560.00 23,256.25 23,757.00 500.75 97.89 .00 500.75 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

MUNICIPAL BUILDING

100-51600-120-000 BLDG SVCS: OTHER WAGES 4,813.76 27,245.19 62,817.00 35,571.81 43.37 .00 35,571.81 100-51600-131-000 BLDG SVCS: WRS (ERS) 264.70 1,568.94 3,454.00 1,885.06 45.42 .00 1,885.06 100-51600-132-000 BLDG SVCS: SOC SEC 298.46 1,679.70 3,895.00 2,215.30 43.12 .00 2,215.30 100-51600-133-000 BLDG SVCS: MEDICARE 69.80 392.82 911.00 518.18 43.12 .00 518.18 100-51600-134-000 BLDG SVCS: LIFE INS 14.26 80.26 174.00 93.74 46.13 .00 93.74 100-51600-139-000 BLDG SVCS: LONG TERM DIS 36.54 219.24 440.00 220.76 49.83 .00 220.76 100-51600-210-000 BLDG SVCS: PROF SERVICES 802.48 6,756.20 10,000.00 3,243.80 67.56 .00 3,243.80 100-51600-220-000 BLDG SVCS: GAS,OIL,REPAIR .00 31.99 300.00 268.01 10.66 .00 268.01 100-51600-300-000 BLDG SVCS: TELEPHONE 49.25 220.01 700.00 479.99 31.43 .00 479.99 100-51600-314-000 BLDG SVCS: UTILITY,REFUSE 189.18 9,115.66 22,000.00 12,884.34 41.43 .00 12,884.34 100-51600-340-000 BLDG SVCS: OPERAT. SUPPLY 80.56 980.50 2,500.00 1,519.50 39.22 .00 1,519.50 100-51600-350-000 BLDG SVCS: BLDG & GROUNDS 390.33 5,153.35 12,000.00 6,846.65 42.94 .00 6,846.65 100-51600-380-000 BLDG SVCS: VEHICLE INS .00 860.00 50.00 ( 810.00) 1,720.00 .00 ( 810.00) 100-51600-444-000 BLDG SVCS: UNEMP COMP .00 74.73 .00 ( 74.73) .00 .00 ( 74.73) 100-51600-500-000 BLDG SVCS: OUTLAY .00 15,469.00 10,000.00 ( 5,469.00) 154.69 .00 ( 5,469.00)

TOTAL MUNICIPAL BUILDING 7,009.32 69,847.59 129,241.00 59,393.41 54.04 .00 59,393.41

ERRONEOUS TAXES

100-51910-008-000 ERRONEOUS TAXES .00 .00 600.00 600.00 .00 .00 600.00

TOTAL ERRONEOUS TAXES .00 .00 600.00 600.00 .00 .00 600.00

JUDGMENTS & LOSSES

100-51920-001-000 JUDGMENTS & LOSSES .00 .00 275.00 275.00 .00 .00 275.00

TOTAL JUDGMENTS & LOSSES .00 .00 275.00 275.00 .00 .00 275.00

INSURANCES

100-51930-380-000 INS: PROPERTY & LIABILITY INSU .00 93,308.00 87,000.00 ( 6,308.00) 107.25 .00 ( 6,308.00) 100-51930-390-000 INS: WORKERS COMPENSATION .00 79,473.00 62,000.00 ( 17,473.00) 128.18 .00 ( 17,473.00) 100-51930-400-000 INS: EMPLOYEES BOND 178.75 1,683.75 1,000.00 ( 683.75) 168.38 .00 ( 683.75) 100-51930-415-000 INS: FLEX SYSTEM & HRA SETUP 162.30 3,418.33 6,200.00 2,781.67 55.13 .00 2,781.67

TOTAL INSURANCES 341.05 177,883.08 156,200.00 ( 21,683.08) 113.88 .00 ( 21,683.08) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

POLICE DEPARTMENT

100-52100-110-000 POLICE: SALARIES 12,946.81 84,400.04 196,195.00 111,794.96 43.02 .00 111,794.96 100-52100-111-000 POLICE: CAR ALLOWANCE(CHIEF) 191.67 1,150.02 2,300.00 1,149.98 50.00 .00 1,149.98 100-52100-114-000 POLICE: OTHER POLICE OFF. WA 83,658.97 477,084.51 1,147,900.00 670,815.49 41.56 .00 670,815.49 100-52100-115-000 POLICE: OVERTIME POLICE WAG 2,878.33 17,675.07 24,250.00 6,574.93 72.89 .00 6,574.93 100-52100-117-000 POLICE: DISPATCHER WAGES 16,942.67 93,990.74 211,664.00 117,673.26 44.41 .00 117,673.26 100-52100-118-000 POLICE: DISPATCHER OVERTIME 694.40 2,209.54 7,000.00 4,790.46 31.56 .00 4,790.46 100-52100-119-000 POLICE: SCHOOL PATROL WAGES 234.00 1,766.25 5,000.00 3,233.75 35.33 .00 3,233.75 100-52100-120-000 POLICE: OTHER WAGES .00 3,949.00 23,510.00 19,561.00 16.80 .00 19,561.00 100-52100-124-000 POLICE: OVERTIME .00 .00 500.00 500.00 .00 .00 500.00 100-52100-129-000 POLICE: PROT. WRF (ERS) 11,082.41 63,505.62 148,433.00 84,927.38 42.78 .00 84,927.38 100-52100-131-000 POLICE: WRS (ERS 1,587.60 8,910.69 20,644.00 11,733.31 43.16 .00 11,733.31 100-52100-132-000 POLICE: SOC SEC 6,841.51 39,569.58 100,336.00 60,766.42 39.44 .00 60,766.42 100-52100-133-000 POLICE: MEDICARE 1,600.00 9,254.02 23,465.00 14,210.98 39.44 .00 14,210.98 100-52100-134-000 POLICE: LIFE INS 174.60 916.42 2,358.00 1,441.58 38.86 .00 1,441.58 100-52100-135-000 POLICE: HEALTH INS PREMIUMS 30,971.41 190,291.84 398,116.00 207,824.16 47.80 .00 207,824.16 100-52100-137-000 POLICE: HEALTH INS. CLAIMS CU 1,269.41 15,682.07 53,680.00 37,997.93 29.21 .00 37,997.93 100-52100-138-000 POLICE: DENTAL INS 2,288.75 13,563.20 28,168.00 14,604.80 48.15 .00 14,604.80 100-52100-139-000 POLICE: LONG TERM DISABILITY 1,036.60 6,188.10 12,719.00 6,530.90 48.65 .00 6,530.90 100-52100-210-000 POLICE: PROF SERVICES 6,859.32 31,409.59 44,300.00 12,890.41 70.90 .00 12,890.41 100-52100-221-000 POLICE: GAS & OIL .00 8,113.02 30,000.00 21,886.98 27.04 .00 21,886.98 100-52100-230-000 POLICE: REPAIR OF VEHICLES 414.42 4,197.42 14,500.00 10,302.58 28.95 .00 10,302.58 100-52100-259-000 POLICE: WITNESS FEES .00 .00 500.00 500.00 .00 .00 500.00 100-52100-260-000 POLICE: MISCELLANEOUS 168.70 1,067.82 5,000.00 3,932.18 21.36 .00 3,932.18 100-52100-263-000 POLICE: POLICE & FIRE COMMISS 798.93 2,980.80 6,000.00 3,019.20 49.68 .00 3,019.20 100-52100-300-000 POLICE: TELEPHONE 1,827.94 10,340.78 25,000.00 14,659.22 41.36 .00 14,659.22 100-52100-310-000 POLICE: OFFICE SUPPLIES 390.45 3,524.72 9,000.00 5,475.28 39.16 .00 5,475.28 100-52100-311-000 POLICE: RADIO MAINTENANCE .00 9,943.57 14,500.00 4,556.43 68.58 .00 4,556.43 100-52100-312-000 POLICE: TIME SYSTEM TERMINAL 1,001.00 6,326.00 16,000.00 9,674.00 39.54 .00 9,674.00 100-52100-314-000 POLICE: UTILITIES & REFUSE 204.09 16,176.58 43,000.00 26,823.42 37.62 .00 26,823.42 100-52100-330-000 POLICE: TRAINING, TRAVEL, CON 1,053.56 5,744.25 14,500.00 8,755.75 39.62 .00 8,755.75 100-52100-334-000 POLICE: ORDNANCE/MUNITION .00 950.77 8,000.00 7,049.23 11.88 .00 7,049.23 100-52100-335-000 POLICE: UNIFORM ALLOWANCE 346.71 3,024.32 15,300.00 12,275.68 19.77 .00 12,275.68 100-52100-340-000 POLICE: OPERATING SUPPLIES 1,227.37 5,935.24 15,000.00 9,064.76 39.57 .00 9,064.76 100-52100-345-000 POLICE: DATA PROCESSING 98.00 3,941.40 11,000.00 7,058.60 35.83 .00 7,058.60 100-52100-350-000 POLICE: BUILDING,GROUND 37.00 1,345.61 11,500.00 10,154.39 11.70 .00 10,154.39 100-52100-360-000 POLICE: TOWING 125.00 2,878.00 3,000.00 122.00 95.93 .00 122.00 100-52100-370-000 POLICE: PARKING ENFORCEMEN 15.81 1,618.87 4,300.00 2,681.13 37.65 .00 2,681.13 100-52100-380-000 POLICE: VEHICLE INSURANCE .00 11,522.00 8,500.00 ( 3,022.00) 135.55 .00 ( 3,022.00) 100-52100-401-000 POLICE: ANIMAL CONTROL 295.92 1,690.11 2,000.00 309.89 84.51 .00 309.89 100-52100-409-000 POLICE: COMMUNITY POLICING .00 .00 1,000.00 1,000.00 .00 .00 1,000.00 100-52100-444-000 POLICE: UNEMP COMP .00 141.95 .00 ( 141.95) .00 .00 ( 141.95) 100-52100-460-000 POLICE: DONATIONS SPENT .00 862.36 .00 ( 862.36) .00 .00 ( 862.36) 100-52100-500-000 POLICE: OUTLAY .00 2,274.70 26,700.00 24,425.30 8.52 .00 24,425.30

TOTAL POLICE DEPARTMENT 189,263.36 1,166,116.59 2,734,838.00 1,568,721.41 42.64 .00 1,568,721.41 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

FIRE DEPARTMENT

100-52200-120-000 FIRE DEPT: OTHER WAGES 8,825.82 51,237.44 120,235.00 68,997.56 42.61 .00 68,997.56 100-52200-129-000 FIRE DEPT: PROT. WRF (ERS) 633.14 3,678.94 8,349.00 4,670.06 44.06 .00 4,670.06 100-52200-131-000 FIRE DEPT: WRS (ERS 234.80 1,361.84 3,064.00 1,702.16 44.45 .00 1,702.16 100-52200-132-000 FIRE DEPT: SOC SEC 523.07 3,031.86 7,454.00 4,422.14 40.67 .00 4,422.14 100-52200-133-000 FIRE DEPT: MEDICARE 122.33 709.07 1,743.00 1,033.93 40.68 .00 1,033.93 100-52200-134-000 FIRE DEPT: LIFE INS 15.27 88.92 188.00 99.08 47.30 .00 99.08 100-52200-135-000 FIRE DEPT: HEALTH INS PREMIUM 2,241.06 13,446.36 26,894.00 13,447.64 50.00 .00 13,447.64 100-52200-137-000 FIRE DEPT: HEALTH INS. CLAIMS 45.86 2,434.41 4,770.00 2,335.59 51.04 .00 2,335.59 100-52200-138-000 FIRE DEPT: DENTAL INS 144.22 865.32 1,732.00 866.68 49.96 .00 866.68 100-52200-139-000 FIRE DEPT: LONG TERM DISABILI 83.18 499.08 1,002.00 502.92 49.81 .00 502.92 100-52200-205-000 FIRE DEPT: CONTRACTUAL .00 8,168.24 16,287.00 8,118.76 50.15 .00 8,118.76 100-52200-211-000 FIRE DEPT: SMALL EQUIP. & SUPP 174.23 2,615.73 3,100.00 484.27 84.38 .00 484.27 100-52200-221-000 FIRE DEPT: GAS & OIL .00 1,915.75 7,750.00 5,834.25 24.72 .00 5,834.25 100-52200-230-000 FIRE DEPT: REPAIR OF VEHICLES 2,052.40 5,610.07 8,500.00 2,889.93 66.00 .00 2,889.93 100-52200-300-000 FIRE DEPT: TELEPHONE 240.87 1,169.77 3,500.00 2,330.23 33.42 .00 2,330.23 100-52200-308-000 FIRE DEPT: PUBLICATIONS 369.53 464.53 500.00 35.47 92.91 .00 35.47 100-52200-310-000 FIRE DEPT: OFFICE SUPPLIES 516.58 237.31 1,100.00 862.69 21.57 .00 862.69 100-52200-311-000 FIRE DEPT: RADIO MAINTENANCE 1,485.50 3,915.00 3,500.00 ( 415.00) 111.86 .00 ( 415.00) 100-52200-314-000 FIRE DEPT: UTILITIES & REFUSE 568.27 4,621.09 12,000.00 7,378.91 38.51 .00 7,378.91 100-52200-330-000 FIRE DEPT: TRAVEL & CONFEREN .00 480.00 4,000.00 3,520.00 12.00 .00 3,520.00 100-52200-335-000 FIRE DEPT: UNIFORM ALLOWANC .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 100-52200-340-000 FIRE DEPT: OPERATING SUPPLIE 49.90 596.64 5,000.00 4,403.36 11.93 .00 4,403.36 100-52200-345-000 FIRE DEPT: DATA PROCESSING 305.35 679.89 1,200.00 520.11 56.66 .00 520.11 100-52200-350-000 FIRE DEPT: BUILDINGS & GROUN 63.98 733.17 4,500.00 3,766.83 16.29 .00 3,766.83 100-52200-355-000 FIRE DEPT: SAFETY ITEMS .00 .00 250.00 250.00 .00 .00 250.00 100-52200-356-000 FIRE DEPT: ROPES/RESCUE EQUI 301.90 301.90 850.00 548.10 35.52 .00 548.10 100-52200-380-000 FIRE DEPT: VEHICLE INSURANCE .00 7,629.00 11,680.00 4,051.00 65.32 .00 4,051.00 100-52200-402-000 FIRE DEPT: WI ST FIREMEN INS .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 100-52200-406-000 FIRE DEPT: HEPATITIS SHOTS .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 100-52200-442-000 FIRE DEPT: LENGTH OF SERVICE .00 .00 7,365.00 7,365.00 .00 .00 7,365.00 100-52200-460-000 FIRE DEPT: MEMBER APPRECIATI .00 .00 17,750.00 17,750.00 .00 .00 17,750.00 100-52200-470-000 FIRE DEPT: FIRE PREVENTION 55.00 1,535.85 3,500.00 1,964.15 43.88 .00 1,964.15 100-52200-500-000 FIRE DEPT: OUTLAY .00 1,951.20 12,500.00 10,548.80 15.61 .00 10,548.80 100-52200-501-000 FIRE DEPT: SAFETY UNIFORMS O 471.42 656.22 16,000.00 15,343.78 4.10 .00 15,343.78

TOTAL FIRE DEPARTMENT 19,523.68 120,634.60 320,763.00 200,128.40 37.61 .00 200,128.40

AMBULANCE

100-52300-900-000 AMBULANCE: PAYMENT TO SWHC .00 .00 118,000.00 118,000.00 .00 .00 118,000.00

TOTAL AMBULANCE .00 .00 118,000.00 118,000.00 .00 .00 118,000.00 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

BUILDING INSPECTION

100-52400-110-000 BLDG INSP: SALARIES 530.93 5,012.49 16,698.00 11,685.51 30.02 .00 11,685.51 100-52400-111-000 BLDG INSP: CAR ALLOWANCE 100.00 600.00 1,200.00 600.00 50.00 .00 600.00 100-52400-120-000 BLDG INSP: OTHER WAGES 4,382.40 25,417.92 57,190.00 31,772.08 44.44 .00 31,772.08 100-52400-124-000 BLDG INSP: OVERTIME 390.32 2,341.86 4,000.00 1,658.14 58.55 .00 1,658.14 100-52400-131-000 BLDG INSP: WRS (ERS 358.00 2,172.71 5,257.00 3,084.29 41.33 .00 3,084.29 100-52400-132-000 BLDG INSP: SOC SEC 324.06 1,968.13 4,903.00 2,934.87 40.14 .00 2,934.87 100-52400-133-000 BLDG INSP: MEDICARE 75.79 460.28 1,146.00 685.72 40.16 .00 685.72 100-52400-134-000 BLDG INSP: LIFE INS .00 1.32 19.00 17.68 6.95 .00 17.68 100-52400-135-000 BLDG INSP: HEALTH INS PREMIU 1,235.47 7,412.82 14,826.00 7,413.18 50.00 .00 7,413.18 100-52400-137-000 BLDG INSP: HEALTH INS. CLAIMS 88.26 1,548.64 3,180.00 1,631.36 48.70 .00 1,631.36 100-52400-138-000 BLDG INSP: DENTAL INS 62.46 448.35 750.00 301.65 59.78 .00 301.65 100-52400-139-000 BLDG INSP: LONG TERM DISABILI 40.83 280.46 636.00 355.54 44.10 .00 355.54 100-52400-261-000 BLDG INSP: INSPECTOR CERTIFI .00 .00 150.00 150.00 .00 .00 150.00 100-52400-320-000 BLDG INSP: SUBSCRIPTION & DU .00 .00 350.00 350.00 .00 .00 350.00 100-52400-330-000 BLDG INSP: TRAVEL & CONFEREN .00 .00 1,000.00 1,000.00 .00 .00 1,000.00

TOTAL BUILDING INSPECTION 7,588.52 47,664.98 111,305.00 63,640.02 42.82 .00 63,640.02

SEALER WEIGHTS/MEASURES

100-52410-343-000 WEIGHTS & MEASURES 3,200.00 3,200.00 3,200.00 .00 100.00 .00 .00

TOTAL SEALER WEIGHTS/MEASU 3,200.00 3,200.00 3,200.00 .00 100.00 .00 .00

EMERGENCY MANAGEMENT

100-52900-314-000 EMERG MGMT: UTILITY, REFUSE 8.73 46.09 110.00 63.91 41.90 .00 63.91 100-52900-344-000 EMERG MGMT: REPAIR & MAINTE .00 .00 2,500.00 2,500.00 .00 .00 2,500.00

TOTAL EMERGENCY MANAGEME 8.73 46.09 2,610.00 2,563.91 1.77 .00 2,563.91 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

100-53100-110-000 STR ADMIN: SALARIES 3,411.56 20,243.56 48,191.00 27,947.44 42.01 .00 27,947.44 100-53100-111-000 STR ADMIN: CAR ALLOWANCE 118.92 713.52 1,427.00 713.48 50.00 .00 713.48 100-53100-120-000 STR ADMIN: OTHER WAGES 763.60 4,388.99 9,959.00 5,570.01 44.07 .00 5,570.01 100-53100-131-000 STR ADMIN: WRS (ERS) 281.83 1,649.55 3,925.00 2,275.45 42.03 .00 2,275.45 100-53100-132-000 STR ADMIN: SOC SEC 254.95 1,492.67 3,693.00 2,200.33 40.42 .00 2,200.33 100-53100-133-000 STR ADMIN: MEDICARE 59.63 349.11 864.00 514.89 40.41 .00 514.89 100-53100-134-000 STR ADMIN: LIFE INS 26.60 152.44 342.00 189.56 44.57 .00 189.56 100-53100-135-000 STR ADMIN: HEALTH INS PREMIU 761.39 4,568.34 9,137.00 4,568.66 50.00 .00 4,568.66 100-53100-137-000 STR ADMIN: HEALTH INS. CLAIMS 102.54 1,582.72 1,725.00 142.28 91.75 .00 142.28 100-53100-138-000 STR ADMIN: DENTAL INS 39.33 260.52 473.00 212.48 55.08 .00 212.48 100-53100-139-000 STR ADMIN: LONG TERM DISABILI 37.54 237.07 500.00 262.93 47.41 .00 262.93 100-53100-210-000 STR ADMIN: PROF SERVICES 3,043.50 4,481.00 500.00 ( 3,981.00) 896.20 .00 ( 3,981.00) 100-53100-220-000 STR ADMIN: GAS, OIL, & REPAIRS .00 .00 100.00 100.00 .00 .00 100.00 100-53100-300-000 STR ADMIN: TELEPHONE .08 .40 1.00 .60 40.00 .00 .60 100-53100-309-000 STR ADMIN: POSTAGE 10.71 53.86 200.00 146.14 26.93 .00 146.14 100-53100-310-000 STR ADMIN: OFFICE SUPPLIES .00 5.99 100.00 94.01 5.99 .00 94.01 100-53100-313-000 STR ADMIN: OFFICE EQUIPMENT .00 60.40 400.00 339.60 15.10 .00 339.60 100-53100-320-000 STR ADMIN: SUBSCRIPTION & DU 40.00 522.00 900.00 378.00 58.00 .00 378.00 100-53100-330-000 STR ADMIN: TRAVEL & CONFERE .00 245.00 750.00 505.00 32.67 .00 505.00 100-53100-340-000 STR ADMIN: OPERATING SUPPLIE 391.90 711.39 350.00 ( 361.39) 203.25 .00 ( 361.39) 100-53100-345-000 STR ADMIN: DATA PROCESSING .00 1,610.05 2,000.00 389.95 80.50 .00 389.95 100-53100-380-000 STR ADMIN: VEHICLE INSURANCE .00 .00 25.00 25.00 .00 .00 25.00 100-53100-500-000 STR ADMIN: OUTLAY .00 .00 1,000.00 1,000.00 .00 .00 1,000.00

TOTAL DEPARTMENT 100 9,344.08 43,328.58 86,562.00 43,233.42 50.05 .00 43,233.42

DEPARTMENT 300

100-53300-999-000 LEAD SERVICE LINES - REIMBUR .00 .00 50,000.00 50,000.00 .00 .00 50,000.00

TOTAL DEPARTMENT 300 .00 .00 50,000.00 50,000.00 .00 .00 50,000.00 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

STREET MAINTENANCE

100-53301-110-000 STR MAINT: SALARIES 2,874.63 16,674.44 37,505.00 20,830.56 44.46 .00 20,830.56 100-53301-119-000 STR MAINT: CONSTRUCT. WAGES .00 .00 8,000.00 8,000.00 .00 .00 8,000.00 100-53301-120-000 STR MAINT: MAINTENANCEWAGE 18,720.82 128,812.97 234,156.00 105,343.03 55.01 .00 105,343.03 100-53301-121-000 STR MAINT: SERVICE OTHER DEP .00 .00 2,500.00 2,500.00 .00 .00 2,500.00 100-53301-124-000 STR MAINT: OVERTIME .00 3,061.49 12,798.00 9,736.51 23.92 .00 9,736.51 100-53301-127-000 STR MAINT: SERVICE OTHER PAR .00 .00 500.00 500.00 .00 .00 500.00 100-53301-131-000 STR MAINT: WRS (ERS) 1,457.72 10,093.18 19,944.00 9,850.82 50.61 .00 9,850.82 100-53301-132-000 STR MAINT: SOC SEC 1,238.81 8,579.60 18,318.00 9,738.40 46.84 .00 9,738.40 100-53301-133-000 STR MAINT: MEDICARE 289.73 2,006.59 4,284.00 2,277.41 46.84 .00 2,277.41 100-53301-134-000 STR MAINT: LIFE INS 38.46 219.26 491.00 271.74 44.66 .00 271.74 100-53301-135-000 STR MAINT: HEALTH INS PREMIU 5,700.36 34,202.16 88,405.00 54,202.84 38.69 .00 54,202.84 100-53301-137-000 STR MAINT: HEALTH INS. CLAIMS 1,697.68 7,732.39 13,944.00 6,211.61 55.45 .00 6,211.61 100-53301-138-000 STR MAINT: DENTAL INS 483.93 2,903.58 5,810.00 2,906.42 49.98 .00 2,906.42 100-53301-139-000 STR MAINT: LONG TERM DISABILI 199.81 1,197.12 2,405.00 1,207.88 49.78 .00 1,207.88 100-53301-199-000 STR MAINT: EQUIPMENT REPAIRS 2,584.62 20,357.26 40,000.00 19,642.74 50.89 .00 19,642.74 100-53301-200-000 STR MAINT: MATERIAL & SUPPLIE 1,649.16 22,466.94 48,000.00 25,533.06 46.81 .00 25,533.06 100-53301-202-000 STR MAINT: CURB & GUTTER .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 100-53301-203-000 STR MAINT: SALT .00 78,264.49 100,000.00 21,735.51 78.26 24,629.69 ( 2,894.18) 100-53301-204-000 STR MAINT: STREET CRACK FILLI .00 .00 3,500.00 3,500.00 .00 .00 3,500.00 100-53301-206-000 STR MAINT: BLACKTOP PATCH (C .00 750.33 2,500.00 1,749.67 30.01 .00 1,749.67 100-53301-207-000 STR MAINT: SAFETY EQUIPMENT 87.64 318.19 2,500.00 2,181.81 12.73 .00 2,181.81 100-53301-208-000 STR MAINT: STREET SIGNS 1,258.31 1,623.75 12,000.00 10,376.25 13.53 .00 10,376.25 100-53301-209-000 STR MAINT: BLACK TOP HOT MIX .00 .00 5,000.00 5,000.00 .00 .00 5,000.00 100-53301-221-000 STR MAINT: GAS & OIL 7,926.52 22,866.69 40,000.00 17,133.31 57.17 .00 17,133.31 100-53301-300-000 STR MAINT: TELEPHONE 189.83 914.11 2,400.00 1,485.89 38.09 .00 1,485.89 100-53301-314-000 STR MAINT: UTILITIES & REFUSE 460.93 3,819.06 9,200.00 5,380.94 41.51 .00 5,380.94 100-53301-330-000 STR MAINT: TRAVEL & CONFEREN 22.00 36.00 3,000.00 2,964.00 1.20 .00 2,964.00 100-53301-335-000 STR MAINT: UNIFORM ALLOWANC 159.85 1,218.71 2,800.00 1,581.29 43.53 .00 1,581.29 100-53301-350-000 STR MAINT: BUILDINGS & GROUN .00 .00 3,000.00 3,000.00 .00 .00 3,000.00 100-53301-380-000 STR MAINT: VEHICLE INSURANCE .00 13,191.00 11,000.00 ( 2,191.00) 119.92 .00 ( 2,191.00) 100-53301-500-000 STR MAINT: OUTLAY .00 .00 10,000.00 10,000.00 .00 .00 10,000.00 100-53301-530-000 STR MAINT: SNOW & ICE CONTRA .00 6,490.40 9,000.00 2,509.60 72.12 .00 2,509.60 100-53301-531-000 STR MAINT: CITY/UWP AGREEME .00 .00 6,400.00 6,400.00 .00 .00 6,400.00 100-53301-534-000 STR MAINT: CONTRACT STREET .00 .00 2,000.00 2,000.00 .00 .00 2,000.00

TOTAL STREET MAINTENANCE 47,040.81 387,799.71 762,860.00 375,060.29 50.83 24,629.69 350,430.60 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

STATE HIGHWAYS

100-53320-110-000 STATE HWY: SALARIES 522.72 3,031.78 6,828.00 3,796.22 44.40 .00 3,796.22 100-53320-131-000 STATE HWY: WRS (ERS) 35.28 204.62 461.00 256.38 44.39 .00 256.38 100-53320-132-000 STATE HWY: SOC SEC 30.44 176.18 423.00 246.82 41.65 .00 246.82 100-53320-133-000 STATE HWY: MEDICARE 7.12 41.21 99.00 57.79 41.63 .00 57.79 100-53320-134-000 STATE HWY: LIFE INS .60 3.40 9.00 5.60 37.78 .00 5.60 100-53320-135-000 STATE HWY: HEALTH INS PREMIU 166.64 999.84 2,000.00 1,000.16 49.99 .00 1,000.16 100-53320-137-000 STATE HWY: HEALTH CLAIMS 163.00 172.65 318.00 145.35 54.29 .00 145.35 100-53320-138-000 STATE HWY: DENTAL INS 11.18 67.08 134.00 66.92 50.06 .00 66.92 100-53320-139-000 STATE HWY: LONG TERM DISABIL 4.87 29.22 59.00 29.78 49.53 .00 29.78 100-53320-200-000 STATE HWY: MATERIAL & SUPPLI .00 511.00 2,000.00 1,489.00 25.55 .00 1,489.00 100-53320-220-000 STATE HWY: GAS, OIL, & REPAIRS .00 .00 1,500.00 1,500.00 .00 .00 1,500.00

TOTAL STATE HIGHWAYS 941.85 5,236.98 13,831.00 8,594.02 37.86 .00 8,594.02

STREET LIGHTING

100-53420-435-000 STR LTG: DECORATIVE LIGHT MAI 6.78 216.78 5,000.00 4,783.22 4.34 .00 4,783.22 100-53420-502-000 STR LTG: STREET LIGHTING 7,432.27 37,704.60 90,000.00 52,295.40 41.89 .00 52,295.40 100-53420-503-000 STR LTG: STOP LIGHTS 395.43 2,536.78 10,000.00 7,463.22 25.37 .00 7,463.22 100-53420-504-000 STR LTG: STOP LIGHT MAINTENA 1,278.47 1,972.81 11,000.00 9,027.19 17.93 .00 9,027.19 100-53420-505-000 STR LTG: TRAIL LIGHTING 74.30 465.27 1,600.00 1,134.73 29.08 .00 1,134.73

TOTAL STREET LIGHTING 9,187.25 42,896.24 117,600.00 74,703.76 36.48 .00 74,703.76

STORM SEWER MAINTENANCE

100-53441-110-000 STM SWR MAINT: SALARIES 261.69 1,516.22 3,398.00 1,881.78 44.62 .00 1,881.78 100-53441-119-000 STM SWR MAINT: CONSTRUCT W .00 .00 3,000.00 3,000.00 .00 .00 3,000.00 100-53441-120-000 STM SWR MAINT: MAINT WAGES 3,247.20 10,556.78 21,544.00 10,987.22 49.00 .00 10,987.22 100-53441-124-000 STM SWR MAINT: OVERTIME .00 .00 6,786.00 6,786.00 .00 .00 6,786.00 100-53441-131-000 STM SWR MAINT: WRS (ERS 236.84 814.93 2,344.00 1,529.07 34.77 .00 1,529.07 100-53441-132-000 STM SWR MAINT: SOC SEC 204.75 689.87 2,154.00 1,464.13 32.03 .00 1,464.13 100-53441-133-000 STM SWR MAINT: MEDICARE 47.88 161.35 503.00 341.65 32.08 .00 341.65 100-53441-134-000 STM SWR MAINT: LIFE INS 12.24 70.94 156.00 85.06 45.47 .00 85.06 100-53441-135-000 STM SWR MAINT: HEALTH INS PR 701.05 4,206.30 8,413.00 4,206.70 50.00 .00 4,206.70 100-53441-137-000 STM SWR MAINT: HEALTH INS. CL 395.85 1,616.10 1,959.00 342.90 82.50 .00 342.90 100-53441-138-000 STM SWR MAINT: DENTAL INS 36.82 220.92 442.00 221.08 49.98 .00 221.08 100-53441-139-000 STM SWR MAINT: LONG TERM DIS 19.95 119.70 240.00 120.30 49.88 .00 120.30 100-53441-200-000 STM SWR MAINT: MATERIAL & SU 406.28 648.13 2,500.00 1,851.87 25.93 .00 1,851.87 100-53441-205-000 STM SWR MAINT: CONTRACTUAL .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 100-53441-210-000 STM SWR MAINT: PROF SERVICE 5,998.75 13,028.79 14,000.00 971.21 93.06 2,595.00 ( 1,623.79)

TOTAL STORM SEWER MAINTENA 11,569.30 33,650.03 68,939.00 35,288.97 48.81 2,595.00 32,693.97

REFUSE COLLECTIONS

100-53620-002-000 REFUSE: COLLECTIONS 16,771.32 83,876.60 210,000.00 126,123.40 39.94 .00 126,123.40

TOTAL REFUSE COLLECTIONS 16,771.32 83,876.60 210,000.00 126,123.40 39.94 .00 126,123.40 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

RECYCLING PROGRAM

100-53635-110-000 RECYCLE: SALARIES 261.69 1,516.22 3,398.00 1,881.78 44.62 .00 1,881.78 100-53635-120-000 RECYCLE: OTHER WAGES 3,298.96 13,941.76 65,986.00 52,044.24 21.13 .00 52,044.24 100-53635-124-000 RECYCLE: OVERTIME .00 .00 2,409.00 2,409.00 .00 .00 2,409.00 100-53635-131-000 RECYCLE: WRS (ERS 240.34 1,043.39 4,846.00 3,802.61 21.53 .00 3,802.61 100-53635-132-000 RECYCLE: SOC SEC 201.12 883.58 4,451.00 3,567.42 19.85 .00 3,567.42 100-53635-133-000 RECYCLE: MEDICARE 47.04 206.66 1,041.00 834.34 19.85 .00 834.34 100-53635-134-000 RECYCLE: LIFE INS 6.64 29.04 80.00 50.96 36.30 .00 50.96 100-53635-135-000 RECYCLE: HEALTH INS PREMIUM 2,582.96 15,497.76 30,997.00 15,499.24 50.00 .00 15,499.24 100-53635-137-000 RECYCLE: HEALTH INS. CLAIMS C 677.06 450.26 4,614.00 4,163.74 9.76 .00 4,163.74 100-53635-138-000 RECYCLE: DENTAL INS 173.26 1,039.56 2,080.00 1,040.44 49.98 .00 1,040.44 100-53635-139-000 RECYCLE: LONG TERM DISABILIT 50.17 301.02 596.00 294.98 50.51 .00 294.98 100-53635-205-000 RECYCLE: CONTRACTUAL 12,370.41 61,735.05 153,000.00 91,264.95 40.35 .00 91,264.95 100-53635-214-000 RECYCLE: BAGS & BAG SORTING .00 9.95 1,000.00 990.05 1.00 .00 990.05 100-53635-220-000 RECYCLE: GAS, OIL, & REPAIRS .00 1,543.62 8,000.00 6,456.38 19.30 .00 6,456.38 100-53635-316-000 RECYCLE: RECYCLING BINS .00 .00 2,500.00 2,500.00 .00 .00 2,500.00 100-53635-340-000 RECYCLE: OPERATING SUPPLIES 200.00 1,395.50 1,000.00 ( 395.50) 139.55 .00 ( 395.50)

TOTAL RECYCLING PROGRAM 20,109.65 99,593.37 285,998.00 186,404.63 34.82 .00 186,404.63

WEED CONTRACTUAL

100-53640-310-000 WEEDS: OFFICE SUPPLIES 22.20 22.20 150.00 127.80 14.80 .00 127.80

TOTAL WEED CONTRACTUAL 22.20 22.20 150.00 127.80 14.80 .00 127.80

FREUDENREICH ANIMAL CARE

100-54100-210-000 FREUDENRICH: PROF SERVICES .00 .00 1,470.00 1,470.00 .00 .00 1,470.00 100-54100-375-000 FREUDENRICH: PETPOURRI .00 .00 1,000.00 1,000.00 .00 .00 1,000.00 100-54100-376-000 FREUDENRICH: ADOPTION NOTIC 26.00 130.00 325.00 195.00 40.00 .00 195.00 100-54100-377-000 FREUDENRICH: EDUCATION MAT' .00 .00 75.00 75.00 .00 .00 75.00 100-54100-462-000 FREUDENRICH: DONATIONS .00 .00 450.00 450.00 .00 .00 450.00 100-54100-475-000 FREUDENRICH: KENNEL LICENSE .00 .00 125.00 125.00 .00 .00 125.00

TOTAL FREUDENREICH ANIMAL C 26.00 130.00 3,445.00 3,315.00 3.77 .00 3,315.00

FOOD PANTRY

100-54420-110-000 COVID19: SALARIED WAGES-WO 836.29 7,775.53 .00 ( 7,775.53) .00 .00 ( 7,775.53) 100-54420-120-000 COVID19: HOURLY WAGES-WORK .00 2,216.19 .00 ( 2,216.19) .00 .00 ( 2,216.19) 100-54420-124-000 COVID19: HOURLY WAGES-OT .00 2,543.43 .00 ( 2,543.43) .00 .00 ( 2,543.43) 100-54420-129-000 COVID19: WRS (PROTECTIVE) 12.10 367.80 .00 ( 367.80) .00 .00 ( 367.80) 100-54420-131-000 COVID19: WRS (ERS) 49.56 515.49 .00 ( 515.49) .00 .00 ( 515.49) 100-54420-132-000 COVID19: SOC SEC 50.22 744.62 .00 ( 744.62) .00 .00 ( 744.62) 100-54420-133-000 COVID19: MEDICARE 11.74 174.17 .00 ( 174.17) .00 .00 ( 174.17) 100-54420-340-000 COVID19: OPERATING SUPPLIES .00 385.00 .00 ( 385.00) .00 .00 ( 385.00)

TOTAL FOOD PANTRY 959.91 14,722.23 .00 ( 14,722.23) .00 .00 ( 14,722.23) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

CEMETERIES

100-54910-110-000 CEMETERIES: SALARIES 1,394.96 8,414.52 19,828.00 11,413.48 42.44 .00 11,413.48 100-54910-112-000 CEMETERIES: SEASONAL 2,967.00 5,367.00 28,000.00 22,633.00 19.17 .00 22,633.00 100-54910-119-000 CEMETERIES: CONSTRUCT WAG .00 .00 500.00 500.00 .00 .00 500.00 100-54910-120-000 CEMETERIES: MAINT WAGES 3,275.46 12,487.14 38,427.00 25,939.86 32.50 .00 25,939.86 100-54910-124-000 CEMETERIES: OVERTIME .00 451.39 653.00 201.61 69.13 .00 201.61 100-54910-126-000 CEMETERIES: SEASONAL OVERTI .00 .00 200.00 200.00 .00 .00 200.00 100-54910-131-000 CEMETERIES: WRS (ERS 315.26 1,434.83 5,824.00 4,389.17 24.64 .00 4,389.17 100-54910-132-000 CEMETERIES: SOC SEC 458.41 1,583.14 5,430.00 3,846.86 29.16 .00 3,846.86 100-54910-133-000 CEMETERIES: MEDICARE 107.22 370.20 1,269.00 898.80 29.17 .00 898.80 100-54910-134-000 CEMETERIES: LIFE INS 3.83 27.42 58.00 30.58 47.28 .00 30.58 100-54910-135-000 CEMETERIES: HEALTH INS PREMI 991.24 5,947.44 11,896.00 5,948.56 50.00 .00 5,948.56 100-54910-137-000 CEMETERIES: HEALTH INS. CLAIM 456.85 496.12 2,595.00 2,098.88 19.12 .00 2,098.88 100-54910-138-000 CEMETERIES: DENTAL INS 60.39 374.61 726.00 351.39 51.60 .00 351.39 100-54910-139-000 CEMETERIES: LONG TERM DISAB 39.83 244.90 506.00 261.10 48.40 .00 261.10 100-54910-200-000 CEMETERIES: MATERIAL & SUPPL 138.99 2,669.62 7,000.00 4,330.38 38.14 .00 4,330.38 100-54910-220-000 CEMETERIES: GAS, OIL, & REPAIR .00 1,365.81 2,000.00 634.19 68.29 .00 634.19 100-54910-314-000 CEMETERIES: UTILITIES & REFUS 31.43 128.73 300.00 171.27 42.91 .00 171.27 100-54910-340-000 CEMETERIES: OPERATING SUPPL 56.66 379.87 3,000.00 2,620.13 12.66 .00 2,620.13 100-54910-500-000 CEMETERIES: OUTLAY .00 .00 5,000.00 5,000.00 .00 3,200.00 1,800.00

TOTAL CEMETERIES 10,297.53 41,742.74 133,212.00 91,469.26 31.34 3,200.00 88,269.26 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

LIBRARY

100-55110-110-000 LIBRARY: SALARIES 5,014.40 29,083.52 65,438.00 36,354.48 44.44 .00 36,354.48 100-55110-120-000 LIBRARY: OTHER WAGES 27,464.76 158,611.26 386,408.00 227,796.74 41.05 .00 227,796.74 100-55110-131-000 LIBRARY: WRS (ERS 1,808.36 10,356.16 23,208.00 12,851.84 44.62 .00 12,851.84 100-55110-132-000 LIBRARY: SOC SEC 1,902.15 10,967.72 28,013.00 17,045.28 39.15 .00 17,045.28 100-55110-133-000 LIBRARY: MEDICARE 444.89 2,565.15 6,551.00 3,985.85 39.16 .00 3,985.85 100-55110-134-000 LIBRARY: LIFE INS 82.64 408.80 1,095.00 686.20 37.33 .00 686.20 100-55110-135-000 LIBRARY: HEALTH INS PREMIUMS 4,816.47 28,898.82 57,800.00 28,901.18 50.00 .00 28,901.18 100-55110-137-000 LIBRARY: HEALTH INS. CLAIMS C 213.85 5,689.62 11,040.00 5,350.38 51.54 .00 5,350.38 100-55110-138-000 LIBRARY: DENTAL INS 386.48 2,318.88 4,641.00 2,322.12 49.97 .00 2,322.12 100-55110-139-000 LIBRARY: LONG TERM DISABILITY 197.38 1,184.28 2,377.00 1,192.72 49.82 .00 1,192.72 100-55110-240-500 LIBRARY: BOOKS-RESOURCELIB 181.83 629.16 3,000.00 2,370.84 20.97 .00 2,370.84 100-55110-240-600 LIBRARY: SWLS DISCRETIONARY 20.89 332.44 2,000.00 1,667.56 16.62 .00 1,667.56 100-55110-240-800 LIBRARY: RESOURCE AUDIOBOO .00 1,511.37 4,000.00 2,488.63 37.78 .00 2,488.63 100-55110-250-200 LIBRARY: PERIODICALS-CHILDRE .00 .00 500.00 500.00 .00 .00 500.00 100-55110-250-400 LIBRARY: PERIODICALSYOUNGA .00 .00 150.00 150.00 .00 .00 150.00 100-55110-250-600 LIBRARY: PERIODICALS-ADULT 656.50 716.48 3,300.00 2,583.52 21.71 .00 2,583.52 100-55110-250-900 LIBRARY: PERIODICALS-PROFES 148.00 148.00 1,000.00 852.00 14.80 .00 852.00 100-55110-300-000 LIBRARY: TELEPHONE 180.43 946.06 2,200.00 1,253.94 43.00 .00 1,253.94 100-55110-309-000 LIBRARY: POSTAGE .00 .00 800.00 800.00 .00 .00 800.00 100-55110-313-000 LIBRARY: OFFICE EQUIPMENT MA 256.76 1,026.99 3,000.00 1,973.01 34.23 .00 1,973.01 100-55110-314-000 LIBRARY: UTILITIES & REFUSE 2,369.18 17,649.52 34,000.00 16,350.48 51.91 .00 16,350.48 100-55110-327-000 LIBRARY: GRANT/DONATION EXP 4,565.27 5,812.10 .00 ( 5,812.10) .00 .00 ( 5,812.10) 100-55110-340-000 LIBRARY: OPERATING SUPPLIES 70.27 283.21 1,500.00 1,216.79 18.88 .00 1,216.79 100-55110-341-000 LIBRARY: ADV & PUB 496.94 839.48 1,700.00 860.52 49.38 .00 860.52 100-55110-342-800 LIBRARY: AV-DIGITAL MEDIA .00 5,715.03 5,000.00 ( 715.03) 114.30 .00 ( 715.03) 100-55110-350-000 LIBRARY: BUILDINGS & GROUNDS .00 832.39 10,000.00 9,167.61 8.32 .00 9,167.61 100-55110-600-005 CTY FUND-PROF SERVICES 1,639.84 37,697.27 62,001.00 24,303.73 60.80 .00 24,303.73 100-55110-600-010 CTY FUND-CHILDREN'S BOOK MA 191.27 2,178.99 11,000.00 8,821.01 19.81 .00 8,821.01 100-55110-600-015 CTY FUND-YNG ADULT BOOK MAT 262.76 793.01 2,500.00 1,706.99 31.72 .00 1,706.99 100-55110-600-020 CTY FUND-ADULT FICTION MAT 1,368.75 3,500.22 11,000.00 7,499.78 31.82 .00 7,499.78 100-55110-600-025 CTY FUND-ADULT NON FICT MAT 1,551.33 2,818.81 10,000.00 7,181.19 28.19 .00 7,181.19 100-55110-600-030 CTY FUND-DIRECT DISCRETIONA 39.98 92.98 375.00 282.02 24.79 .00 282.02 100-55110-600-035 CTY FUND-OFFICE SUPPLIES 360.12 2,813.10 6,500.00 3,686.90 43.28 .00 3,686.90 100-55110-600-037 CTY FUND-UTILITIES & REFUSE .00 .00 8,557.00 8,557.00 .00 .00 8,557.00 100-55110-600-045 CTY FUND-SUBSCRIPTION & DUE .00 410.00 800.00 390.00 51.25 .00 390.00 100-55110-600-050 CTY FUND-CHILDREN'S PROGRA 219.81 1,524.55 3,000.00 1,475.45 50.82 .00 1,475.45 100-55110-600-055 CTY FUND-YOUNG ADULT PROGR 127.94 127.94 1,000.00 872.06 12.79 .00 872.06 100-55110-600-060 CTY FUND-ADULT PROGRAMMIN 337.60 1,351.92 3,000.00 1,648.08 45.06 .00 1,648.08 100-55110-600-070 CTY FUND-JUVENILE AV 167.93 410.50 1,500.00 1,089.50 27.37 .00 1,089.50 100-55110-600-075 CTY FUND-ADULT AV .00 895.83 6,000.00 5,104.17 14.93 .00 5,104.17 100-55110-600-080 CTY FUND-DATA PROCESSING .00 3,952.49 15,000.00 11,047.51 26.35 .00 11,047.51 100-55110-600-090 CTY FUND-OPERATING SUPPLIES 207.69 723.34 2,000.00 1,276.66 36.17 .00 1,276.66 100-55110-600-095 CTY FUND-TRAVEL & CONF .00 268.00 3,000.00 2,732.00 8.93 .00 2,732.00

TOTAL LIBRARY 57,752.47 346,085.39 805,954.00 459,868.61 42.94 .00 459,868.61 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

MUSEUM

100-55120-110-000 MUSEUM: SALARIES 4,376.01 25,380.82 57,107.00 31,726.18 44.44 .00 31,726.18 100-55120-112-000 MUSEUM: SEASONAL 7,847.66 28,109.62 75,930.00 47,820.38 37.02 .00 47,820.38 100-55120-120-000 MUSEUM: OTHER WAGES 4,922.65 19,638.33 48,484.00 28,845.67 40.50 .00 28,845.67 100-55120-124-000 MUSEUM: OVERTIME .00 .00 100.00 100.00 .00 .00 100.00 100-55120-131-000 MUSEUM: WRS (ERS 497.57 2,296.28 5,498.00 3,201.72 41.77 .00 3,201.72 100-55120-132-000 MUSEUM: SOC SEC 1,050.87 4,460.63 11,260.00 6,799.37 39.61 .00 6,799.37 100-55120-133-000 MUSEUM: MEDICARE 245.77 1,043.27 2,634.00 1,590.73 39.61 .00 1,590.73 100-55120-134-000 MUSEUM: LIFE INS 10.77 60.07 132.00 71.93 45.51 .00 71.93 100-55120-135-000 MUSEUM: HEALTH INS PREMIUMS 1,235.47 7,412.82 14,826.00 7,413.18 50.00 .00 7,413.18 100-55120-137-000 MUSEUM: HEALTH INS. CLAIMS C .00 1,353.82 3,860.00 2,506.18 35.07 .00 2,506.18 100-55120-138-000 MUSEUM: DENTAL INS 62.46 374.76 750.00 375.24 49.97 .00 375.24 100-55120-139-000 MUSEUM: LONG TERM DISABILIT 40.77 244.62 491.00 246.38 49.82 .00 246.38 100-55120-212-000 MUSEUM: CUSTODIAL SUPPLIES ( 69.83) 172.30 800.00 627.70 21.54 .00 627.70 100-55120-220-000 MUSEUM: GAS, OIL, & REPAIRS ( 33.60) 116.20 600.00 483.80 19.37 .00 483.80 100-55120-300-000 MUSEUM: TELEPHONE 101.87 579.10 1,008.00 428.90 57.45 .00 428.90 100-55120-309-000 MUSEUM: POSTAGE 8.14 32.84 300.00 267.16 10.95 .00 267.16 100-55120-310-000 MUSEUM: OFFICE SUPPLIES 475.39 929.93 1,000.00 70.07 92.99 .00 70.07 100-55120-314-000 MUSEUM: UTILITIES & REFUSE 1,166.46 8,153.52 20,000.00 11,846.48 40.77 .00 11,846.48 100-55120-319-000 MUSEUM: PROF DUES .00 292.00 612.00 320.00 47.71 .00 320.00 100-55120-330-000 MUSEUM: TRAVEL & CONFERENC ( 37.99) 8.00 600.00 592.00 1.33 .00 592.00 100-55120-340-000 MUSEUM: OPERATING SUPPLIES 12.71 2,099.03 2,500.00 400.97 83.96 .00 400.97 100-55120-341-000 MUSEUM: ADV & PUB 743.90 3,299.93 9,000.00 5,700.07 36.67 .00 5,700.07 100-55120-345-000 MUSEUM: DATA PROCESSING 5.00 25.00 1,000.00 975.00 2.50 .00 975.00 100-55120-350-000 MUSEUM: BUILDINGS & GROUND 3,084.50 4,350.82 7,500.00 3,149.18 58.01 .00 3,149.18 100-55120-380-000 MUSEUM: VEHICLE INSURANCE .00 31.00 45.00 14.00 68.89 .00 14.00 100-55120-390-000 MUSEUM: STORE EXPENSES 683.95 769.43 .00 ( 769.43) .00 .00 ( 769.43) 100-55120-391-000 MUSEUM: PROGRAM EXPENSES .00 ( 48.39) .00 48.39 .00 .00 48.39 100-55120-444-000 MUSEUM: UNEMP COMP .00 3,502.51 .00 ( 3,502.51) .00 .00 ( 3,502.51) 100-55120-500-000 MUSEUM: OUTLAY .00 .00 1,700.00 1,700.00 .00 .00 1,700.00 100-55120-505-000 MUSEUM: HISTORIC RE-ENACTM .00 .00 4,200.00 4,200.00 .00 .00 4,200.00 100-55120-720-000 MUSEUM: GRANTS 650.00 3,075.02 .00 ( 3,075.02) .00 .00 ( 3,075.02)

TOTAL MUSEUM 27,080.50 117,763.28 271,937.00 154,173.72 43.31 .00 154,173.72

SENIOR CITIZENS CENTER

100-55190-120-000 SR CTR: OTHER WAGES 3,826.38 18,261.69 63,383.00 45,121.31 28.81 .00 45,121.31 100-55190-131-000 SR CTR: WRS (ERS 243.23 972.71 3,307.00 2,334.29 29.41 .00 2,334.29 100-55190-132-000 SR CTR: SOC SEC 237.22 1,132.28 3,930.00 2,797.72 28.81 .00 2,797.72 100-55190-133-000 SR CTR: MEDICARE 55.48 264.83 918.00 653.17 28.85 .00 653.17 100-55190-134-000 SR CTR: LIFE INS 10.58 63.48 146.00 82.52 43.48 .00 82.52 100-55190-220-000 SR CTR: GAS, OIL, & REPAIRS 186.83 476.24 1,500.00 1,023.76 31.75 .00 1,023.76 100-55190-300-000 SR CTR: TELEPHONE 16.09 76.18 171.00 94.82 44.55 .00 94.82 100-55190-327-000 SR CTR: GRANT EXPENSES .00 .00 10,000.00 10,000.00 .00 .00 10,000.00 100-55190-340-000 SR CTR: OPERATING SUPPLIES 1,003.28 1,003.28 1,000.00 ( 3.28) 100.33 .00 ( 3.28) 100-55190-380-000 SR CTR: VEHICLE INSURANCE .00 626.00 600.00 ( 26.00) 104.33 .00 ( 26.00) 100-55190-530-000 SR CTR: RENT EXPENSE 1,260.00 6,660.00 15,120.00 8,460.00 44.05 .00 8,460.00

TOTAL SENIOR CITIZENS CENTER 6,839.09 29,536.69 100,075.00 70,538.31 29.51 .00 70,538.31 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

PARKS DEPARTMENT

100-55200-112-000 PARKS: SEASONAL 6,174.00 6,786.00 41,740.00 34,954.00 16.26 .00 34,954.00 100-55200-120-000 PARKS: OTHER WAGES 24,105.92 72,986.94 133,446.00 60,459.06 54.69 .00 60,459.06 100-55200-124-000 PARKS: OVERTIME 279.30 1,913.69 4,552.00 2,638.31 42.04 .00 2,638.31 100-55200-131-000 PARKS: WRS (ERS 645.63 4,063.37 9,314.00 5,250.63 43.63 .00 5,250.63 100-55200-132-000 PARKS: SOC SEC 1,851.89 4,815.04 11,143.00 6,327.96 43.21 .00 6,327.96 100-55200-133-000 PARKS: MEDICARE 433.10 1,126.07 2,607.00 1,480.93 43.19 .00 1,480.93 100-55200-134-000 PARKS: LIFE INS 16.92 250.87 643.00 392.13 39.02 .00 392.13 100-55200-135-000 PARKS: HEALTH INS PREMIUMS 2,922.02 17,532.12 35,065.00 17,532.88 50.00 .00 17,532.88 100-55200-137-000 PARKS: HEALTH INS. CLAIMS CUR 232.79 1,600.20 6,834.00 5,233.80 23.42 .00 5,233.80 100-55200-138-000 PARKS: DENTAL INS 124.10 744.60 1,491.00 746.40 49.94 .00 746.40 100-55200-139-000 PARKS: LONG TERM DISABILITY 60.23 536.63 1,148.00 611.37 46.74 .00 611.37 100-55200-220-000 PARKS: GAS, OIL, & REPAIRS 409.31 6,469.70 15,000.00 8,530.30 43.13 .00 8,530.30 100-55200-300-000 PARKS: TELEPHONE 39.70 180.98 350.00 169.02 51.71 .00 169.02 100-55200-314-000 PARKS: UTILITIES & REFUSE 1,872.29 7,329.73 20,000.00 12,670.27 36.65 .00 12,670.27 100-55200-330-000 PARKS: TRAVEL & CONFERENCE .00 555.00 .00 ( 555.00) .00 .00 ( 555.00) 100-55200-335-000 PARKS: UNIFORM ALLOWANCE .00 376.00 500.00 124.00 75.20 .00 124.00 100-55200-338-000 PARKS: CAMPGROUND LICENSE .00 175.00 180.00 5.00 97.22 .00 5.00 100-55200-350-000 PARKS: BUILDINGS & GROUNDS 2,822.89 9,960.96 18,000.00 8,039.04 55.34 .00 8,039.04 100-55200-351-000 PARKS: TRAIL MAINTENANCE 702.90 807.90 2,000.00 1,192.10 40.40 .00 1,192.10 100-55200-380-000 PARKS: VEHICLE INSURANCE .00 1,850.00 2,500.00 650.00 74.00 .00 650.00 100-55200-444-000 PARKS: UNEMP COMP 416.00 2,733.00 4,500.00 1,767.00 60.73 .00 1,767.00 100-55200-500-000 PARKS: OUTLAY .00 .00 10,000.00 10,000.00 .00 .00 10,000.00

TOTAL PARKS DEPARTMENT 43,108.99 142,793.80 321,013.00 178,219.20 44.48 .00 178,219.20

RECREATION DEPARTMENT

100-55300-110-000 REC ADMIN: SALARIES 4,376.00 25,380.81 57,107.00 31,726.19 44.44 .00 31,726.19 100-55300-120-000 REC ADMIN: OTHER WAGES 1,662.92 9,049.44 19,917.00 10,867.56 45.44 .00 10,867.56 100-55300-124-000 REC ADMIN: OVERTIME .00 .00 500.00 500.00 .00 .00 500.00 100-55300-131-000 REC ADMIN: WRS (ERS 407.64 2,324.11 5,233.00 2,908.89 44.41 .00 2,908.89 100-55300-132-000 REC ADMIN: SOC SEC 370.75 2,112.84 4,807.00 2,694.16 43.95 .00 2,694.16 100-55300-133-000 REC ADMIN: MEDICARE 86.69 494.02 1,124.00 629.98 43.95 .00 629.98 100-55300-134-000 REC ADMIN: LIFE INS 6.77 44.02 85.00 40.98 51.79 .00 40.98 100-55300-135-000 REC ADMIN: HEALTH INS PREMIU 287.33 1,723.98 3,448.00 1,724.02 50.00 .00 1,724.02 100-55300-137-000 REC ADMIN: HEALTH INS. CLAIMS 158.48 158.48 690.00 531.52 22.97 .00 531.52 100-55300-138-000 REC ADMIN: DENTAL INS 16.22 97.32 195.00 97.68 49.91 .00 97.68 100-55300-139-000 REC ADMIN: LONG TERM DISABIL 57.53 345.18 701.00 355.82 49.24 .00 355.82 100-55300-210-000 REC ADMIN: PROF SERVICES 638.31 2,170.98 3,000.00 829.02 72.37 .00 829.02 100-55300-309-000 REC ADMIN: POSTAGE 10.91 79.88 300.00 220.12 26.63 .00 220.12 100-55300-310-000 REC ADMIN: OFFICE SUPPLIES 19.65 113.96 750.00 636.04 15.19 .00 636.04

TOTAL RECREATION DEPARTMEN 8,099.20 44,095.02 97,857.00 53,761.98 45.06 .00 53,761.98 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

SUMMER RECREATION

100-55301-112-000 REC PRGM: SEASONAL 123.88 589.21 12,500.00 11,910.79 4.71 .00 11,910.79 100-55301-132-000 REC PRGM: SOC SEC 7.69 36.53 775.00 738.47 4.71 .00 738.47 100-55301-133-000 REC PRGM: MEDICARE 1.80 8.55 181.00 172.45 4.72 .00 172.45 100-55301-340-000 REC PRGM: OPERATING SUPPLIE 756.62 1,922.19 1,000.00 ( 922.19) 192.22 .00 ( 922.19) 100-55301-359-000 REC PRGM: SOCCER (YOUTH) .00 .00 2,000.00 2,000.00 .00 .00 2,000.00 100-55301-361-000 REC PRGM: BASEBALL (YOUTH) .00 .00 100.00 100.00 .00 .00 100.00 100-55301-367-000 REC PRGM: BASKETBALL (YOUTH .00 .00 100.00 100.00 .00 .00 100.00 100-55301-372-000 REC PRGM: VOLLEYBALL (ADULT) .00 245.36 350.00 104.64 70.10 .00 104.64 100-55301-373-000 REC PRGM: SAND VBALL (ADULT) .00 .00 250.00 250.00 .00 .00 250.00 100-55301-374-000 REC PRGM: SOFTBALL (ADULT) .00 .00 500.00 500.00 .00 .00 500.00 100-55301-382-000 REC PRGM: FOOTBALL (YOUTH) 12.00 12.00 3,000.00 2,988.00 .40 .00 2,988.00 100-55301-389-000 REC PRGM: TENNIS (YOUTH) .00 .00 100.00 100.00 .00 .00 100.00 100-55301-399-000 REC PRGM: GOLF (YOUTH) .00 .00 2,500.00 2,500.00 .00 .00 2,500.00 100-55301-530-000 REC PRGM: RENT EXPENSE .00 .00 5,000.00 5,000.00 .00 .00 5,000.00

TOTAL SUMMER RECREATION 901.99 2,813.84 28,356.00 25,542.16 9.92 .00 25,542.16

SWIMMING POOL

100-55420-112-000 POOL: SWIM POOL WAGES 7,403.91 7,403.91 70,164.00 62,760.09 10.55 .00 62,760.09 100-55420-113-000 POOL: SWIM TEAM INSTRUCTOR .00 .00 5,200.00 5,200.00 .00 .00 5,200.00 100-55420-120-000 POOL: OTHER WAGES 415.52 2,389.24 5,428.00 3,038.76 44.02 .00 3,038.76 100-55420-131-000 POOL: WRS (ERS 28.05 161.28 366.00 204.72 44.07 .00 204.72 100-55420-132-000 POOL: SOC SEC 483.68 600.53 5,009.00 4,408.47 11.99 .00 4,408.47 100-55420-133-000 POOL: MEDICARE 113.12 140.43 1,172.00 1,031.57 11.98 .00 1,031.57 100-55420-134-000 POOL: LIFE INS 1.58 9.08 21.00 11.92 43.24 .00 11.92 100-55420-135-000 POOL: HEALTH INS PREMIUMS 123.55 741.30 1,483.00 741.70 49.99 .00 741.70 100-55420-137-000 POOL: HEALTH INS. CLAIMS CUR .00 12.30 360.00 347.70 3.42 .00 347.70 100-55420-138-000 POOL: DENTAL INS 3.24 19.44 39.00 19.56 49.85 .00 19.56 100-55420-139-000 POOL: LONG TERM DISABILITY 3.87 23.22 47.00 23.78 49.40 .00 23.78 100-55420-201-000 POOL: POOL CHEMICALS 3,031.61 6,164.00 12,000.00 5,836.00 51.37 .00 5,836.00 100-55420-300-000 POOL: TELEPHONE 14.24 71.20 100.00 28.80 71.20 .00 28.80 100-55420-314-000 POOL: UTILITIES & REFUSE 360.45 3,586.44 30,000.00 26,413.56 11.95 .00 26,413.56 100-55420-330-000 POOL: TRAVEL & CONFERENCES 29.99 224.99 .00 ( 224.99) .00 .00 ( 224.99) 100-55420-340-000 POOL: OPERATING SUPPLIES 2,151.17 2,980.52 5,000.00 2,019.48 59.61 .00 2,019.48 100-55420-350-000 POOL: BUILDINGS & GROUNDS .00 .00 3,000.00 3,000.00 .00 .00 3,000.00 100-55420-410-000 POOL: SWIM TEAM .00 .00 1,000.00 1,000.00 .00 .00 1,000.00 100-55420-500-000 POOL: OUTLAY 750.00 2,764.91 10,000.00 7,235.09 27.65 .00 7,235.09

TOTAL SWIMMING POOL 14,913.98 27,292.79 150,389.00 123,096.21 18.15 .00 123,096.21 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

FORESTRY

100-56110-120-000 FORESTRY: OTHER WAGES 135.72 1,357.20 3,529.00 2,171.80 38.46 .00 2,171.80 100-56110-131-000 FORESTRY: WRS (ERS 9.16 91.60 238.00 146.40 38.49 .00 146.40 100-56110-132-000 FORESTRY: SOC SEC 8.41 84.10 219.00 134.90 38.40 .00 134.90 100-56110-133-000 FORESTRY: MEDICARE 1.97 19.70 51.00 31.30 38.63 .00 31.30 100-56110-340-000 FORESTRY: MATERIALS/SUPPLIE 8.99 2,003.99 5,000.00 2,996.01 40.08 .00 2,996.01 100-56110-341-000 FORESTRY: STUMP GRINDING .00 .00 2,000.00 2,000.00 .00 .00 2,000.00 100-56110-342-000 FORESTRY: CHIPPING .00 .00 20,000.00 20,000.00 .00 .00 20,000.00

TOTAL FORESTRY 164.25 3,556.59 31,037.00 27,480.41 11.46 .00 27,480.41

PCAN

100-56300-341-000 PCAN PAYMENT .00 5,000.00 7,500.00 2,500.00 66.67 .00 2,500.00

TOTAL PCAN .00 5,000.00 7,500.00 2,500.00 66.67 .00 2,500.00

ROOM TAXES

100-56600-650-000 ROOM TAX ENTITY .00 19,340.73 70,000.00 50,659.27 27.63 .00 50,659.27

TOTAL ROOM TAXES .00 19,340.73 70,000.00 50,659.27 27.63 .00 50,659.27

URBAN DEVELOPMENT

100-56615-340-000 URBAN DEV - KALL.OPER.SUPPLI 20.60 103.00 248.00 145.00 41.53 .00 145.00

TOTAL URBAN DEVELOPMENT 20.60 103.00 248.00 145.00 41.53 .00 145.00

ANNEXED PROPERTY (TAXES)

100-56666-720-000 ANNEXED PROPERTY (TAXES) .00 421.43 1,500.00 1,078.57 28.10 .00 1,078.57

TOTAL ANNEXED PROPERTY (TAX .00 421.43 1,500.00 1,078.57 28.10 .00 1,078.57

HOUSING DIVISION

100-56800-210-000 HSG DIV: PROF SERVICES .00 3,033.13 8,000.00 4,966.87 37.91 .00 4,966.87 100-56800-340-000 HSG DIV: OPERATING SUPPLIES .00 .00 50.00 50.00 .00 .00 50.00 100-56800-477-000 HSG DIV: HOUSING PROGRAMS I .00 .00 50.00 50.00 .00 .00 50.00

TOTAL HOUSING DIVISION .00 3,033.13 8,100.00 5,066.87 37.45 .00 5,066.87 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 100 - GENERAL FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

COMMUNITY PLANNING/DEVELO

100-56900-110-000 COMM P&D: SALARIES 6,877.50 42,466.99 102,785.00 60,318.01 41.32 .00 60,318.01 100-56900-131-000 COMM P&D: WRS (ERS) 464.22 2,813.86 6,938.00 4,124.14 40.56 .00 4,124.14 100-56900-132-000 COMM P&D: SOC SEC 402.07 2,440.10 6,373.00 3,932.90 38.29 .00 3,932.90 100-56900-133-000 COMM P&D: MEDICARE 94.02 570.65 1,490.00 919.35 38.30 .00 919.35 100-56900-134-000 COMM P&D: LIFE INS 38.84 223.10 506.00 282.90 44.09 .00 282.90 100-56900-135-000 COMM P&D: HEALTH INS PREMIU 1,666.43 9,998.58 19,998.00 9,999.42 50.00 .00 9,999.42 100-56900-137-000 COMM P&D: HEALTH INS. CLAIMS .00 .00 3,600.00 3,600.00 .00 .00 3,600.00 100-56900-138-000 COMM P&D: DENTAL INS 111.78 768.78 1,342.00 573.22 57.29 .00 573.22 100-56900-139-000 COMM P&D: LONG TERM DISABILI 57.48 392.18 884.00 491.82 44.36 .00 491.82 100-56900-309-000 COMM P&D: POSTAGE 65.66 294.72 500.00 205.28 58.94 .00 205.28 100-56900-310-000 COMM P&D: OFFICE SUPPLIES 78.31 179.00 500.00 321.00 35.80 .00 321.00 100-56900-320-000 COMM P&D: SUBSCRIPTION & DU .00 .00 105.00 105.00 .00 .00 105.00 100-56900-330-000 COMM P&D: TRAVEL & CONFERE .00 180.00 800.00 620.00 22.50 .00 620.00 100-56900-403-000 COMM P&D: ZONING & PLANNING .00 674.20 1,600.00 925.80 42.14 .00 925.80 100-56900-486-000 COMM P&D: HISTORIC PRESERVA .00 40.00 500.00 460.00 8.00 .00 460.00

TOTAL COMMUNITY PLANNING/D 9,856.31 61,042.16 147,921.00 86,878.84 41.27 .00 86,878.84

TOTAL FUND EXPENDITURES 593,029.41 3,614,176.56 8,385,023.00 4,770,846.44 43.10 47,924.69 4,722,921.75

NET REV OVER EXP ( 440,831.33) 955,790.51 .41 955,790.10 233,119,636.5 ( 47,924.69) 907,865.82 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 101 - TAXI/BUS FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

101-10001-000-000 TREASURER'S CASH ( 20,529.27) ( 46,470.79) ( 92,710.99) ( 113,240.26) 101-11111-000-000 GENERAL INVESTMENTS .00 .00 .00 .00 101-12111-000-000 TAXES RECEIVABLE .00 .00 .00 .00 101-13911-000-000 ACCOUNTS RECEIVABLE MISC. 234,324.02 .00 ( 234,324.02) .00

TOTAL ASSETS 213,794.75 ( 46,470.79) ( 327,035.01) ( 113,240.26)

LIABILITIES AND EQUITY

LIABILITIES

101-21211-000-000 VOUCHERS PAYABLE ( 49,493.79) .00 49,493.79 .00 101-21220-000-000 WAGES PAYABLE CLEARING ( 46.96) .00 46.96 .00 101-21311-000-000 FEDERAL TAX W/H PAYABLE .00 .00 .00 .00 101-21312-000-000 STATE TAX W/H PAYABLE .00 .00 .00 .00 101-21313-000-000 6.20% SOC. SEC. EES .00 .00 .00 .00 101-21314-000-000 1.45% SOC. SEC. EES .00 .00 .00 .00 101-21315-000-000 6.20% SOC. SEC. ERS .00 .00 .00 .00 101-21316-000-000 1.45% SOC. SEC. ERS .00 .00 .00 .00 101-21520-000-000 GEN WRF EES .00 .00 .00 .00 101-21522-000-000 GEN WRF ERS .00 .00 .00 .00

TOTAL LIABILITIES ( 49,540.75) .00 49,540.75 .00

FUND EQUITY

101-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 101-31000-000-000 FUND BALANCE ( 164,254.00) .00 .00 ( 164,254.00) 101-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 46,470.79 277,494.26 277,494.26

TOTAL FUND EQUITY ( 164,254.00) 46,470.79 277,494.26 113,240.26

TOTAL LIABILITIES AND EQUITY ( 213,794.75) 46,470.79 327,035.01 113,240.26 CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 101 - TAXI/BUS FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

INTERGOVERNMENTAL REVENUE

101-43229-225-000 FEDERAL TAXI/BUS GRANT .00 .00 400,000.00 ( 400,000.00) .00 .00 ( 400,000.00) 101-43537-226-000 STATE TAXI/BUS GRANT 12,200.00 12,200.00 100,000.00 ( 87,800.00) 12.20 .00 ( 87,800.00)

TOTAL INTERGOVERNMENTAL RE 12,200.00 12,200.00 500,000.00 ( 487,800.00) 2.44 .00 ( 487,800.00)

PUBLIC CHARGES FOR SERVICE

101-46350-100-000 BUS PASS SALES .00 .00 250.00 ( 250.00) .00 .00 ( 250.00) 101-46350-110-000 TAXI FARES .00 .00 58,000.00 ( 58,000.00) .00 .00 ( 58,000.00)

TOTAL PUBLIC CHARGES FOR SE .00 .00 58,250.00 ( 58,250.00) .00 .00 ( 58,250.00)

INTERGOVERNMENTAL CHARGE

101-47230-536-000 UW-P ADMIN CHARGES .00 .00 5,000.00 ( 5,000.00) .00 .00 ( 5,000.00) 101-47230-621-000 UWP SHARE OF TAXI/BUS .00 .00 75,000.00 ( 75,000.00) .00 .00 ( 75,000.00)

TOTAL INTERGOVERNMENTAL CH .00 .00 80,000.00 ( 80,000.00) .00 .00 ( 80,000.00)

MISCELLANEOUS REVENUES

101-48200-830-000 TAXI PROPERTY RENT .00 .00 6.00 ( 6.00) .00 .00 ( 6.00)

TOTAL MISCELLANEOUS REVENU .00 .00 6.00 ( 6.00) .00 .00 ( 6.00)

TOTAL FUND REVENUE 12,200.00 12,200.00 638,256.00 ( 626,056.00) 1.91 .00 ( 626,056.00) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 101 - TAXI/BUS FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXI SERVICE EXPENSES

101-53521-120-000 TAXI: OTHER WAGES 88.49 835.41 2,774.00 1,938.59 30.12 .00 1,938.59 101-53521-131-000 TAXI: WRS (ERS 5.97 49.93 187.00 137.07 26.70 .00 137.07 101-53521-132-000 TAXI: SOC SEC 5.49 45.95 172.00 126.05 26.72 .00 126.05 101-53521-133-000 TAXI: MEDICARE 1.28 10.72 40.00 29.28 26.80 .00 29.28 101-53521-134-000 TAXI: LIFE INS .00 .22 5.00 4.78 4.40 .00 4.78 101-53521-138-000 TAXI: DENTAL INS .00 12.27 .00 ( 12.27) .00 .00 ( 12.27) 101-53521-139-000 TAXI: LONG TERM DISABILITY .00 5.92 24.00 18.08 24.67 .00 18.08 101-53521-621-000 TAXI SERVICE EXPENSES 33,268.23 170,247.33 410,802.00 240,554.67 41.44 .00 240,554.67 101-53521-622-000 BUS SERVICE EXPENSES 25,283.38 118,468.56 224,160.00 105,691.44 52.85 .00 105,691.44 101-53521-623-000 BUS PASS PRINTING EXPENSES 17.95 17.95 50.00 32.05 35.90 .00 32.05 101-53521-624-000 BUS ADMIN EXPENSES .00 .00 25.00 25.00 .00 .00 25.00

TOTAL TAXI SERVICE EXPENSES 58,670.79 289,694.26 638,239.00 348,544.74 45.39 .00 348,544.74

TOTAL FUND EXPENDITURES 58,670.79 289,694.26 638,239.00 348,544.74 45.39 .00 348,544.74

NET REV OVER EXP ( 46,470.79) ( 277,494.26) 17.00 ( 277,511.26) (1,632,319.18) .00 ( 277,494.26) CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 105 - DEBT SERVICE FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

105-10001-000-000 TREASURER'S CASH ( 31,914.73) 800.00 ( 295,893.75) ( 327,808.48) 105-10002-000-000 TIF #3 BOND CASH .00 .00 .00 .00 105-11109-000-000 LOAN INVESTMENTS .00 .00 .00 .00 105-11111-000-000 GENERAL INVESTMENTS 150,684.32 5.18 43.24 150,727.56 105-12111-000-000 TAXES RECEIVABLE .00 .00 1,527,955.00 1,527,955.00 105-17103-000-000 LONG-TERM ADVANCE TO TIF .00 .00 .00 .00 105-17202-000-000 NOTES REC. AIRPORT 48,010.70 ( 1,273.72) ( 7,573.59) 40,437.11

TOTAL ASSETS 166,780.29 ( 468.54) 1,224,530.90 1,391,311.19

LIABILITIES AND EQUITY

LIABILITIES

105-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00 105-22212-000-000 WRF PRIOR SERVICE TRUST .00 .00 .00 .00 105-27002-000-000 NOTES ADVANCE AIRPORT ( 103,025.17) .00 .00 ( 103,025.17) 105-27013-000-000 LONG-TERM ADVANCE TO TIF .00 .00 .00 .00 105-29102-000-000 CORPORATE PURPOSE REDEMP. .00 .00 .00 .00

TOTAL LIABILITIES ( 103,025.17) .00 .00 ( 103,025.17)

FUND EQUITY

105-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 105-31000-000-000 FUND BALANCE ( 63,755.12) .00 .00 ( 63,755.12) 105-32000-000-000 TIF #3 FUND BALANCE .00 .00 .00 .00 NET INCOME/LOSS .00 468.54 ( 1,224,530.90) ( 1,224,530.90)

TOTAL FUND EQUITY ( 63,755.12) 468.54 ( 1,224,530.90) ( 1,288,286.02)

TOTAL LIABILITIES AND EQUITY ( 166,780.29) 468.54 ( 1,224,530.90) ( 1,391,311.19) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 105 - DEBT SERVICE FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

105-41100-100-000 GENERAL PROPERTY TAXES .00 1,527,955.00 1,527,955.00 .00 100.00 .00 .00

TOTAL TAXES .00 1,527,955.00 1,527,955.00 .00 100.00 .00 .00

MISCELLANEOUS REVENUE

105-48110-818-000 INTEREST FROM BONDS 5.18 43.24 .00 43.24 .00 .00 43.24

TOTAL MISCELLANEOUS REVENU 5.18 43.24 .00 43.24 .00 .00 43.24

OTHER FINANCING SOURCES

105-49200-711-000 AIRPORT LOAN REPAYMENT ( 1,273.72) ( 448.59) .00 ( 448.59) .00 .00 ( 448.59) 105-49800-998-000 DEBT SERVICE CARRYOVER .00 .00 36,813.91 ( 36,813.91) .00 .00 ( 36,813.91)

TOTAL OTHER FINANCING SOUR ( 1,273.72) ( 448.59) 36,813.91 ( 37,262.50) ( 1.22) .00 ( 37,262.50)

TOTAL FUND REVENUE ( 1,268.54) 1,527,549.65 1,564,768.91 ( 37,219.26) 97.62 .00 ( 37,219.26) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 105 - DEBT SERVICE FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

PRINCIPAL ON NOTES

105-58100-013-000 PRINCIPAL LONG TERM NOTES .00 165,000.00 1,275,000.00 1,110,000.00 12.94 .00 1,110,000.00

TOTAL PRINCIPAL ON NOTES .00 165,000.00 1,275,000.00 1,110,000.00 12.94 .00 1,110,000.00

INTEREST AND FISCAL CHARGES

105-58200-005-000 INTEREST ON LONG TERM NOT .00 136,318.75 289,768.75 153,450.00 47.04 .00 153,450.00 105-58200-620-000 PAYING AGENT FEE ( 800.00) 1,700.00 .00 ( 1,700.00) .00 .00 ( 1,700.00)

TOTAL INTEREST AND FISCAL CH ( 800.00) 138,018.75 289,768.75 151,750.00 47.63 .00 151,750.00

TOTAL FUND EXPENDITURES ( 800.00) 303,018.75 1,564,768.75 1,261,750.00 19.37 .00 1,261,750.00

NET REV OVER EXP ( 468.54) 1,224,530.90 .16 1,224,530.74 765,331,812.5 .00 1,224,530.90 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 110 - CAPITAL PROJECTS FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

110-10001-000-000 TREASURER'S CASH 140,501.04 ( 87,894.84) ( 548,182.34) ( 407,681.30) 110-11111-000-000 GENERAL INVESTMENTS 112,537.26 .00 .00 112,537.26 110-11116-000-000 LIBRARY CIP FUND INVESTMENTS .00 .00 .00 .00 110-12111-000-000 TAXES RECEIVABLE .00 .00 364,185.00 364,185.00 110-13911-000-000 ACCOUNTS RECEIVABLE MISC. 7,357.00 .00 ( 7,357.00) .00 110-14111-000-000 SUBSEQUENT YEAR BUDGET IT .00 .00 .00 .00 110-15112-000-000 SPEC-ASSESS-CURB/GUTTER/S .00 .00 .00 .00

TOTAL ASSETS 260,395.30 ( 87,894.84) ( 191,354.34) 69,040.96

LIABILITIES AND EQUITY

LIABILITIES

110-21211-000-000 VOUCHERS PAYABLE ( 135,646.44) .00 159,993.44 24,347.00 110-23352-000-000 KNOLLWOOD BIKE TRAIL DONATIONS .00 .00 .00 .00 110-23523-000-000 POLICE STORAGE SHED DONAT .00 .00 .00 .00 110-24500-000-000 BROADBAND BILL BEST .00 .00 .00 .00 110-27180-000-000 RESERVE FOR NEW AMBULANCE .00 .00 .00 .00 110-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 110-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00

TOTAL LIABILITIES ( 135,646.44) .00 159,993.44 24,347.00

FUND EQUITY

110-31000-000-000 FUND BALANCE ( 124,748.86) .00 .00 ( 124,748.86) NET INCOME/LOSS .00 87,894.84 31,360.90 31,360.90

TOTAL FUND EQUITY ( 124,748.86) 87,894.84 31,360.90 ( 93,387.96)

TOTAL LIABILITIES AND EQUITY ( 260,395.30) 87,894.84 191,354.34 ( 69,040.96) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 110 - CAPITAL PROJECTS FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

110-41100-100-000 GENERAL PROPERTY TAXES .00 364,185.00 364,185.00 .00 100.00 .00 .00

TOTAL TAXES .00 364,185.00 364,185.00 .00 100.00 .00 .00

INTERGOVERNMENTAL REVENUE

110-43229-225-000 FEDERAL TAXI GRANT(VEHICLE) .00 .00 140,400.00 ( 140,400.00) .00 .00 ( 140,400.00) 110-43534-276-000 DOT HIGHWAY GRANT .00 .00 1,426,512.00 (1,426,512.00) .00 .00 (1,426,512.00) 110-43581-290-000 COMMUNITY FUND GRANT .00 .00 295,480.00 ( 295,480.00) .00 .00 ( 295,480.00)

TOTAL INTERGOVERNMENTAL RE .00 .00 1,862,392.00 (1,862,392.00) .00 .00 (1,862,392.00)

PUBLIC CHARGES FOR SERVICE

110-46300-100-000 WHEEL TAX-VEHICLE REG FEE 19,541.99 46,608.99 110,000.00 ( 63,391.01) 42.37 .00 ( 63,391.01)

TOTAL PUBLIC CHARGES FOR SE 19,541.99 46,608.99 110,000.00 ( 63,391.01) 42.37 .00 ( 63,391.01)

MISCELLANEOUS REVENUE

110-48500-525-000 FIRE DEPT GRANTS/DONATIONS .00 5,000.00 .00 5,000.00 .00 .00 5,000.00 110-48500-841-000 DEVELOPER AGRMENT (DNKN DN .00 .00 15,000.00 ( 15,000.00) .00 .00 ( 15,000.00) 110-48552-552-000 CIP PARK DONATIONS .00 .00 6,000.00 ( 6,000.00) .00 .00 ( 6,000.00)

TOTAL MISCELLANEOUS REVENU .00 5,000.00 21,000.00 ( 16,000.00) 23.81 .00 ( 16,000.00)

OTHER FINANCING SOURCES

110-49120-940-000 LONG-TERM LOANS .00 .00 2,085,488.00 (2,085,488.00) .00 .00 (2,085,488.00) 110-49300-552-000 PARK IMPACT FEES TRANSFER .00 .00 10,000.00 ( 10,000.00) .00 .00 ( 10,000.00) 110-49999-997-000 CIP FUND BAL TRANSFER .00 .00 35,000.00 ( 35,000.00) .00 .00 ( 35,000.00) 110-49999-999-000 TRANS.FR.GENERAL FUND .00 .00 300,000.00 ( 300,000.00) .00 .00 ( 300,000.00)

TOTAL OTHER FINANCING SOUR .00 .00 2,430,488.00 (2,430,488.00) .00 .00 (2,430,488.00)

TOTAL FUND REVENUE 19,541.99 415,793.99 4,788,065.00 (4,372,271.01) 8.68 .00 (4,372,271.01) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 110 - CAPITAL PROJECTS FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

CAPITAL PROJECTS

110-60001-518-000 CAP PRJ: CITY HALL .00 .00 15,000.00 15,000.00 .00 .00 15,000.00 110-60001-521-000 CAP PRJ: POLICE DEPT. .00 .00 95,000.00 95,000.00 .00 .00 95,000.00 110-60001-522-000 CAP PRJ: FIRE DEPT. CIP .00 17,681.30 .00 ( 17,681.30) .00 .00 ( 17,681.30) 110-60001-533-000 CAP PRJ: STREET EQUIPMENT CI 10,790.00 11,038.40 .00 ( 11,038.40) .00 .00 ( 11,038.40) 110-60001-533-001 CAP PRJ: AERIAL BUCKET TRUCK .00 137,917.50 138,000.00 82.50 99.94 .00 82.50 110-60001-533-002 CAP PRJ: DUMP TRUCK BOX #1 .00 .00 12,000.00 12,000.00 .00 .00 12,000.00 110-60001-533-003 CAP PRJ: BACKHOE REPL #18 .00 .00 45,000.00 45,000.00 .00 .00 45,000.00 110-60001-533-004 CAP PRJ: END LOADER REPL #17 .00 .00 75,000.00 75,000.00 .00 73,320.00 1,680.00 110-60001-534-000 CAP PRJ: CONTRACT STREET RE .00 450.50 140,000.00 139,549.50 .32 .00 139,549.50 110-60001-535-000 CAP PRJ: SIDEWALK (NEW) .00 346.00 75,000.00 74,654.00 .46 .00 74,654.00 110-60001-535-002 CAP PRJ: BUS 151 SIDEWALK .00 8,279.75 .00 ( 8,279.75) .00 .00 ( 8,279.75) 110-60001-536-000 CAP PRJ: SIDEWALK (REPAIRS) .00 2,397.73 30,000.00 27,602.27 7.99 .00 27,602.27 110-60001-536-001 CAP PRJ: SIDEWALK REPAIRS 397.25 397.25 .00 ( 397.25) .00 .00 ( 397.25) 110-60001-541-000 CAP PRJ: INFORMATIONAL TECH. .00 59,585.00 59,585.00 .00 100.00 .00 .00 110-60001-552-000 CAP PRJ: PARK & REC CIP .00 .00 .00 .00 .00 37,188.69 ( 37,188.69) 110-60001-552-001 CAP PRJ: CAMPGROUND IMPR & .00 .00 25,000.00 25,000.00 .00 .00 25,000.00 110-60001-552-002 CAP PRJ: DAIRY DAYS SHED IMP .00 .00 18,000.00 18,000.00 .00 .00 18,000.00 110-60001-552-003 CAP PRJ: PICKLEBALL COURTS ( 35,000.00) ( 21,339.70) .00 21,339.70 .00 .00 21,339.70 110-60001-552-004 CAP PRJ: TENNIS COURT RESUR .00 .00 25,000.00 25,000.00 .00 .00 25,000.00 110-60001-552-005 CAP PRJ: REPL '98 2WD PICKUP .00 .00 30,000.00 30,000.00 .00 .00 30,000.00 110-60001-553-000 CAP PRJ: MUSEUM 7,250.00 7,250.00 .00 ( 7,250.00) .00 .00 ( 7,250.00) 110-60001-553-001 CAP PRJ: HR SCHOOL ROOF REP .00 .00 295,480.00 295,480.00 .00 .00 295,480.00 110-60001-553-002 CAP PRJ: TRAIN SAFETY FENCE .00 .00 35,000.00 35,000.00 .00 18,275.00 16,725.00 110-60001-911-000 CAP PRJ: STREET CONSTRUCTIO .00 341.11 3,512,000.00 3,511,658.89 .01 1,055.00 3,510,603.89 110-60001-911-001 CAP PRJ: BUSHWY 151 SAFETY I 337.81 337.81 .00 ( 337.81) .00 .00 ( 337.81) 110-60001-911-005 CAP PRJ: DEWEY ST 6,596.86 46,897.40 .00 ( 46,897.40) .00 .00 ( 46,897.40) 110-60001-939-000 CAP PRJ: STORM SEWER .00 1,901.49 .00 ( 1,901.49) .00 .00 ( 1,901.49) 110-60001-939-005 CAP PRJ: DEWEY ST-STORM SWR 51,854.34 87,879.88 .00 ( 87,879.88) .00 .00 ( 87,879.88) 110-60001-939-006 CAP PRJ: DEBORAH CT-STORM S 65,210.57 85,793.47 .00 ( 85,793.47) .00 .00 ( 85,793.47) 110-60001-942-000 CAP PRJ: AIRPORT .00 .00 15,000.00 15,000.00 .00 .00 15,000.00 110-60001-947-000 CAP PRJ: TAXI VEHICLE .00 .00 148,000.00 148,000.00 .00 97,441.00 50,559.00

TOTAL CAPITAL PROJECTS 107,436.83 447,154.89 4,788,065.00 4,340,910.11 9.34 227,279.69 4,113,630.42

TOTAL FUND EXPENDITURES 107,436.83 447,154.89 4,788,065.00 4,340,910.11 9.34 227,279.69 4,113,630.42

NET REV OVER EXP ( 87,894.84) ( 31,360.90) .00 ( 31,360.90) .00 ( 227,279.69) ( 258,640.59) CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 124 - TIF DISTRICT #4 FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

124-10001-000-000 TREASURER'S CASH .00 .00 1,932.42 1,932.42 124-11111-000-000 GENERAL INVESTMENTS .00 .00 .00 .00 124-12111-000-000 TAXES RECEIVABLE .00 .00 .00 .00 124-13911-000-000 ACCOUNTS RECEIVABLE MISC. .00 .00 .00 .00 124-17106-000-000 ADVANCE DUE FROM GEN FUND .00 .00 .00 .00

TOTAL ASSETS .00 .00 1,932.42 1,932.42

LIABILITIES AND EQUITY

LIABILITIES

124-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00 124-27015-000-000 LONG-TERM ADV. TO TIF#4 .00 .00 .00 .00

TOTAL LIABILITIES .00 .00 .00 .00

FUND EQUITY

124-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 124-31000-000-000 FUND BALANCE .00 .00 .00 .00 NET INCOME/LOSS .00 .00 ( 1,932.42) ( 1,932.42)

TOTAL FUND EQUITY .00 .00 ( 1,932.42) ( 1,932.42)

TOTAL LIABILITIES AND EQUITY .00 .00 ( 1,932.42) ( 1,932.42) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 124 - TIF DISTRICT #4 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

INTERGOVERNMENTAL REVENUE

124-43410-235-000 TIF #4: EXEMPT PERS PROP AID .00 1,932.42 .00 1,932.42 .00 .00 1,932.42

TOTAL INTERGOVERNMENTAL RE .00 1,932.42 .00 1,932.42 .00 .00 1,932.42

TOTAL FUND REVENUE .00 1,932.42 .00 1,932.42 .00 .00 1,932.42

NET REV OVER EXP .00 1,932.42 .00 1,932.42 .00 .00 1,932.42 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 125 - TIF DISTRICT #5 FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

125-10001-000-000 TREASURER'S CASH .00 .00 ( 197,363.58) ( 197,363.58) 125-11111-000-000 GENERAL INVESTMENTS .00 .00 .00 .00 125-12111-000-000 TAXES RECEIVABLE .00 .00 906,410.50 906,410.50 125-13911-000-000 ACCOUNTS RECEIVABLE MISC. .00 .00 .00 .00

TOTAL ASSETS .00 .00 709,046.92 709,046.92

LIABILITIES AND EQUITY

LIABILITIES

125-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00 125-27015-000-000 LONG-TERM ADV. TO TIF#5 .00 .00 .00 .00 125-27018-000-000 ADVANCE DUE TO UTILITY .00 .00 .00 .00

TOTAL LIABILITIES .00 .00 .00 .00

FUND EQUITY

125-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 125-31000-000-000 FUND BALANCE .00 .00 .00 .00 125-32005-000-000 TIF #5 FUND BALANCE .00 .00 .00 .00 125-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 .00 ( 709,046.92) ( 709,046.92)

TOTAL FUND EQUITY .00 .00 ( 709,046.92) ( 709,046.92)

TOTAL LIABILITIES AND EQUITY .00 .00 ( 709,046.92) ( 709,046.92) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 125 - TIF DISTRICT #5 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

125-41120-115-000 TIF #5 DISTRICT TAXES .00 906,410.50 927,812.00 ( 21,401.50) 97.69 .00 ( 21,401.50)

TOTAL TAXES .00 906,410.50 927,812.00 ( 21,401.50) 97.69 .00 ( 21,401.50)

INTERGOVERNMENTAL REVENUE

125-43410-234-000 TIF#5 EXEMPT COMPUTER ST. .00 .00 7,181.00 ( 7,181.00) .00 .00 ( 7,181.00) 125-43410-235-000 TIF#5 EXEMPT PERS PROP AID .00 3,205.42 4,287.00 ( 1,081.58) 74.77 .00 ( 1,081.58)

TOTAL INTERGOVERNMENTAL RE .00 3,205.42 11,468.00 ( 8,262.58) 27.95 .00 ( 8,262.58)

TOTAL FUND REVENUE .00 909,615.92 939,280.00 ( 29,664.08) 96.84 .00 ( 29,664.08) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 125 - TIF DISTRICT #5 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAX INCREMENT DISTRICT FEES

125-56600-290-000 TAX INCREMENT DISTRICT FEES .00 150.00 150.00 .00 100.00 .00 .00

TOTAL TAX INCREMENT DISTRICT .00 150.00 150.00 .00 100.00 .00 .00

DEPARTMENT 721

125-56721-509-000 PLATTEVILLE INCUBATOR .00 10,000.00 10,000.00 .00 100.00 .00 .00 125-56721-510-000 GRANT CTY ECON DEV .00 6,387.00 6,387.00 .00 100.00 .00 .00

TOTAL DEPARTMENT 721 .00 16,387.00 16,387.00 .00 100.00 .00 .00

125-58100-018-000 PRINCIPAL ON TIF#5 NOTES .00 173,021.70 348,143.00 175,121.30 49.70 .00 175,121.30

TOTAL DEPARTMENT 100 .00 173,021.70 348,143.00 175,121.30 49.70 .00 175,121.30

INTEREST ON NOTES

125-58200-019-000 INTEREST ON TIF#5 NOTES .00 11,010.30 19,921.00 8,910.70 55.27 .00 8,910.70

TOTAL INTEREST ON NOTES .00 11,010.30 19,921.00 8,910.70 55.27 .00 8,910.70

TIF #5 - CAPITAL PROJECTS

125-60005-802-000 PAYMENT TO TID #7 .00 .00 554,679.00 554,679.00 .00 .00 554,679.00

TOTAL TIF #5 - CAPITAL PROJECT .00 .00 554,679.00 554,679.00 .00 .00 554,679.00

TOTAL FUND EXPENDITURES .00 200,569.00 939,280.00 738,711.00 21.35 .00 738,711.00

NET REV OVER EXP .00 709,046.92 .00 709,046.92 .00 .00 709,046.92 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 126 - TIF DISTRICT #6 FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

126-10001-000-000 TREASURER'S CASH 141,051.00 .00 ( 232,246.31) ( 91,195.31) 126-11111-000-000 GENERAL INVESTMENTS .00 .00 .00 .00 126-12111-000-000 TAXES RECEIVABLE .00 .00 572,004.82 572,004.82 126-13911-000-000 ACCOUNTS RECEIVABLE MISC. .00 .00 .00 .00 126-17106-000-000 ADVANCE DUE FROM TIF#6 .00 .00 .00 .00

TOTAL ASSETS 141,051.00 .00 339,758.51 480,809.51

LIABILITIES AND EQUITY

LIABILITIES

126-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00 126-27015-000-000 LONG-TERM ADV. TO TIF#6 ( 378,723.54) .00 .00 ( 378,723.54) 126-27016-000-000 ADVANCE DUE CP FUND - TIF#6 .00 .00 .00 .00 126-27018-000-000 ADVANCE DUE TO UTILITIES ( 65,552.30) .00 .00 ( 65,552.30)

TOTAL LIABILITIES ( 444,275.84) .00 .00 ( 444,275.84)

FUND EQUITY

126-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 126-31000-000-000 FUND BALANCE 303,224.84 .00 .00 303,224.84 126-32006-000-000 TIF #6 FUND BALANCE .00 .00 .00 .00 126-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 .00 ( 339,758.51) ( 339,758.51)

TOTAL FUND EQUITY 303,224.84 .00 ( 339,758.51) ( 36,533.67)

TOTAL LIABILITIES AND EQUITY ( 141,051.00) .00 ( 339,758.51) ( 480,809.51) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 126 - TIF DISTRICT #6 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

126-41120-115-000 TIF #6 DISTRICT TAXES .00 572,004.82 585,511.00 ( 13,506.18) 97.69 .00 ( 13,506.18)

TOTAL TAXES .00 572,004.82 585,511.00 ( 13,506.18) 97.69 .00 ( 13,506.18)

INTERGOVERNMENTAL REVENUE

126-43410-234-000 EXEMPT COMPUTER AID .00 .00 1,013.00 ( 1,013.00) .00 .00 ( 1,013.00) 126-43410-235-000 EXEMPT PERSONAL PROPERTY A .00 1,631.39 2,316.00 ( 684.61) 70.44 .00 ( 684.61)

TOTAL INTERGOVERNMENTAL RE .00 1,631.39 3,329.00 ( 1,697.61) 49.01 .00 ( 1,697.61)

SOURCE 46

126-46850-530-000 GRASS HARVESTING .00 .00 1,019.00 ( 1,019.00) .00 .00 ( 1,019.00)

TOTAL SOURCE 46 .00 .00 1,019.00 ( 1,019.00) .00 .00 ( 1,019.00)

TOTAL FUND REVENUE .00 573,636.21 589,859.00 ( 16,222.79) 97.25 .00 ( 16,222.79) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 126 - TIF DISTRICT #6 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

ATTORNEY

126-51300-210-000 ATTORNEY: PROF SERVICES .00 27,111.00 .00 ( 27,111.00) .00 .00 ( 27,111.00)

TOTAL ATTORNEY .00 27,111.00 .00 ( 27,111.00) .00 .00 ( 27,111.00)

DEPARTMENT 530

126-51530-412-000 ASSESSOR:ST. MANUFACTURING .00 1,308.53 1,300.00 ( 8.53) 100.66 .00 ( 8.53)

TOTAL DEPARTMENT 530 .00 1,308.53 1,300.00 ( 8.53) 100.66 .00 ( 8.53)

TAX INCREMENT DISTRICT FEE

126-56600-290-000 TAX INCREMENT DISTRICT FEES .00 150.00 150.00 .00 100.00 .00 .00

TOTAL TAX INCREMENT DISTRICT .00 150.00 150.00 .00 100.00 .00 .00

DEPARTMENT 721

126-56721-509-000 PLATTEVILLE INCUBATOR .00 10,000.00 10,000.00 .00 100.00 .00 .00 126-56721-510-000 GRANT CTY ECON DEV .00 6,386.00 6,386.00 .00 100.00 .00 .00

TOTAL DEPARTMENT 721 .00 16,386.00 16,386.00 .00 100.00 .00 .00

PRINCIPAL ON NOTES

126-58100-018-000 PRINCIPAL ON TIF#6 NOTES .00 .00 348,490.00 348,490.00 .00 .00 348,490.00

TOTAL PRINCIPAL ON NOTES .00 .00 348,490.00 348,490.00 .00 .00 348,490.00

INTEREST ON NOTES

126-58200-019-000 INTEREST ON TIF#6 NOTES .00 42,612.50 130,807.00 88,194.50 32.58 .00 88,194.50

TOTAL INTEREST ON NOTES .00 42,612.50 130,807.00 88,194.50 32.58 .00 88,194.50

TIF #6 CAPITAL PROJECTS

126-60006-314-000 TIF #6: UTILITIES AND REFUSE .00 157.19 350.00 192.81 44.91 .00 192.81 126-60006-567-000 TIF #6: PVILLE AREA IND DEV CO .00 77,050.00 77,050.00 .00 100.00 .00 .00 126-60006-801-000 TAX INCREMENTS TO EMMI ROTH .00 69,102.48 72,000.00 2,897.52 95.98 .00 2,897.52

TOTAL TIF #6 CAPITAL PROJECTS .00 146,309.67 149,400.00 3,090.33 97.93 .00 3,090.33 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 126 - TIF DISTRICT #6 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TOTAL FUND EXPENDITURES .00 233,877.70 646,533.00 412,655.30 36.17 .00 412,655.30

NET REV OVER EXP .00 339,758.51 ( 56,674.00) 396,432.51 599.50 .00 339,758.51 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 127 - TIF DISTRICT #7 FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

127-10001-000-000 TREASURER'S CASH .00 ( 18,333.00) ( 699,002.17) ( 699,002.17) 127-11111-000-000 GENERAL INVESTMENTS 42,909.66 1.54 12.89 42,922.55 127-12111-000-000 TAXES RECEIVABLE .00 .00 429,485.90 429,485.90 127-13911-000-000 ACCOUNTS RECEIVABLE MISC. .00 .00 .00 .00 127-17107-000-000 ADVANCE DUE FROM TIF #7 .00 .00 .00 .00

TOTAL ASSETS 42,909.66 ( 18,331.46) ( 269,503.38) ( 226,593.72)

LIABILITIES AND EQUITY

LIABILITIES

127-21211-000-000 VOUCHERS PAYABLE ( 4,305.14) .00 4,305.14 .00 127-27015-000-000 LONG-TERM ADV. TO TIF#7 ( 24,014.09) .00 .00 ( 24,014.09) 127-27017-000-000 ADVANCE DUE TO CP - TIF #7 .00 .00 .00 .00 127-27018-000-000 ADVANCE DUE TO UTILITIES ( 212,306.09) .00 .00 ( 212,306.09)

TOTAL LIABILITIES ( 240,625.32) .00 4,305.14 ( 236,320.18)

FUND EQUITY

127-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 127-31000-000-000 FUND BALANCE 197,715.66 .00 .00 197,715.66 127-32007-000-000 TIF #7 FUND BALANCE .00 .00 .00 .00 127-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 18,331.46 265,198.24 265,198.24

TOTAL FUND EQUITY 197,715.66 18,331.46 265,198.24 462,913.90

TOTAL LIABILITIES AND EQUITY ( 42,909.66) 18,331.46 269,503.38 226,593.72 CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 127 - TIF DISTRICT #7 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TAXES

127-41120-115-000 TIF #7 DISTRICT TAXES .00 429,485.90 439,627.00 ( 10,141.10) 97.69 .00 ( 10,141.10)

TOTAL TAXES .00 429,485.90 439,627.00 ( 10,141.10) 97.69 .00 ( 10,141.10)

INTERGOVERNMENTAL REVENUE

127-43410-234-000 TIF#7 EXEMPT COMPUTER ST. .00 .00 3,912.00 ( 3,912.00) .00 .00 ( 3,912.00) 127-43410-235-000 TIF#7 EXEMPT PERS PROP AID .00 10,276.80 6,423.00 3,853.80 160.00 .00 3,853.80

TOTAL INTERGOVERNMENTAL RE .00 10,276.80 10,335.00 ( 58.20) 99.44 .00 ( 58.20)

MISCELLANEOUS REVENUES

127-48110-817-000 INTEREST FROM TIF#7 BOND 1.54 12.89 .00 12.89 .00 .00 12.89 127-48500-850-000 PJR PROP DEV AGREE PMT .00 .00 27,000.00 ( 27,000.00) .00 .00 ( 27,000.00)

TOTAL MISCELLANEOUS REVENU 1.54 12.89 27,000.00 ( 26,987.11) .05 .00 ( 26,987.11)

OTHER FINANCING SOURCES

127-49200-989-000 ADVANCE FROM TID#5 .00 .00 554,679.00 ( 554,679.00) .00 .00 ( 554,679.00)

TOTAL OTHER FINANCING SOUR .00 .00 554,679.00 ( 554,679.00) .00 .00 ( 554,679.00)

TOTAL FUND REVENUE 1.54 439,775.59 1,031,641.00 ( 591,865.41) 42.63 .00 ( 591,865.41) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 127 - TIF DISTRICT #7 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

ATTORNEY

127-51300-210-000 ATTORNEY: PROF SERVICES .00 3,118.50 1,500.00 ( 1,618.50) 207.90 .00 ( 1,618.50)

TOTAL ATTORNEY .00 3,118.50 1,500.00 ( 1,618.50) 207.90 .00 ( 1,618.50)

DEPARTMENT 530

127-51530-412-000 ASSESSOR:ST. MANUFACTURING .00 15.94 16.00 .06 99.63 .00 .06

TOTAL DEPARTMENT 530 .00 15.94 16.00 .06 99.63 .00 .06

TAX INCREMENT DISTRICT FEES

127-56600-290-000 TAX INCREMENT DISTRICT FEES .00 150.00 150.00 .00 100.00 .00 .00

TOTAL TAX INCREMENT DISTRICT .00 150.00 150.00 .00 100.00 .00 .00

DEPARTMENT 721

127-56721-509-000 PLATTEVILLE INCUBATOR .00 10,000.00 10,000.00 .00 100.00 .00 .00 127-56721-510-000 GRANT CTY ECON DEV .00 6,386.00 6,386.00 .00 100.00 .00 .00

TOTAL DEPARTMENT 721 .00 16,386.00 16,386.00 .00 100.00 .00 .00

COMM PLAN & DEVELOPMENT

127-56900-568-000 TIF #7 MAIN STREET PROGRAM .00 37,500.00 37,500.00 .00 100.00 .00 .00

TOTAL COMM PLAN & DEVELOPM .00 37,500.00 37,500.00 .00 100.00 .00 .00

PRINCIPAL ON NOTES

127-58100-018-000 PRINCIPAL ON TIF#7 NOTES .00 460,000.00 560,000.00 100,000.00 82.14 .00 100,000.00

TOTAL PRINCIPAL ON NOTES .00 460,000.00 560,000.00 100,000.00 82.14 .00 100,000.00

INTEREST ON NOTES

127-58200-019-000 INTEREST ON TIF#7 NOTES .00 77,805.39 149,633.00 71,827.61 52.00 .00 71,827.61

TOTAL INTEREST ON NOTES .00 77,805.39 149,633.00 71,827.61 52.00 .00 71,827.61 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 127 - TIF DISTRICT #7 FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

TIF #7 CAPITAL PROJECTS

127-60007-802-000 LEASE PMTS TO DEVELOPER 18,333.00 109,998.00 220,000.00 110,002.00 50.00 .00 110,002.00

TOTAL TIF #7 CAPITAL PROJECTS 18,333.00 109,998.00 220,000.00 110,002.00 50.00 .00 110,002.00

TOTAL FUND EXPENDITURES 18,333.00 704,973.83 985,185.00 280,211.17 71.56 .00 280,211.17

NET REV OVER EXP ( 18,331.46) ( 265,198.24) 46,456.00 ( 311,654.24) ( 570.86) .00 ( 265,198.24) CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 130 - REDEVEL. AUTH (RDA) FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

130-10001-000-000 TREASURER'S CASH 52,655.10 405.16 15,960.78 68,615.88 130-11111-000-000 GENERAL INVESTMENTS .00 .00 .00 .00 130-13911-000-000 ACCOUNTS RECEIVABLE MISC. 2,879.65 .00 .00 2,879.65 130-17200-000-000 NOTES REC. ECON. DEV.(ALLBE) .00 .00 .00 .00 130-17400-000-000 RDA LOANS RECEIVABLE 345,522.71 ( 1,202.67) ( 11,862.11) 333,660.60

TOTAL ASSETS 401,057.46 ( 797.51) 4,098.67 405,156.13

LIABILITIES AND EQUITY

LIABILITIES

130-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00 130-26000-000-000 DEFERRED (PREPAID) REVENU .00 .00 .00 .00 130-26001-000-000 RDA LOANS RECEIVABLE ( 345,522.71) 1,202.67 11,862.11 ( 333,660.60) 130-27000-000-000 NOTES ADV. ECON DEV.(ALLBE) .00 .00 .00 .00

TOTAL LIABILITIES ( 345,522.71) 1,202.67 11,862.11 ( 333,660.60)

FUND EQUITY

130-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 130-31000-000-000 FUND BALANCE ( 55,534.75) .00 .00 ( 55,534.75) 130-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00

TOTAL FUND EQUITY ( 55,534.75) .00 .00 ( 55,534.75)

TOTAL LIABILITIES AND EQUITY ( 401,057.46) 1,202.67 11,862.11 ( 389,195.35) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 130 - REDEVEL. AUTH (RDA) FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

OTHER FINANCING SOURCES

130-49210-920-000 LOS AMIGOS MKT LOAN 400.00 2,400.00 4,800.00 ( 2,400.00) 50.00 .00 ( 2,400.00) 130-49210-924-000 DRIFTLESS MARKET LOAN PMT 876.04 5,256.24 10,512.48 ( 5,256.24) 50.00 .00 ( 5,256.24) 130-49210-925-000 DEALS N DRAGONS LOAN PAYME .00 1,134.24 .00 1,134.24 .00 .00 1,134.24 130-49210-930-000 LMN INVESTMENT LOAN PMT. .00 5,287.32 .00 5,287.32 .00 .00 5,287.32 130-49275-275-000 NON-PERFORMANCE PENALTY .00 3,108.26 .00 3,108.26 .00 .00 3,108.26

TOTAL OTHER FINANCING SOUR 1,276.04 17,186.06 15,312.48 1,873.58 112.24 .00 1,873.58

TOTAL FUND REVENUE 1,276.04 17,186.06 15,312.48 1,873.58 112.24 .00 1,873.58 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 130 - REDEVEL. AUTH (RDA) FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

COMM. PLAN & DEVELOPMENT

130-56900-210-000 RDA: ATTORNEY-PROF SERVICE .00 .00 500.00 500.00 .00 .00 500.00 130-56900-340-000 RDA: OPERATING SUPPLIES .00 .00 50.00 50.00 .00 .00 50.00 130-56900-712-000 RDA: LOANS - OTHER .00 .00 1,311.00 1,311.00 .00 .00 1,311.00 130-56900-800-000 RDA: GRANTS .00 ( 4,000.00) 3,000.00 7,000.00 ( 133.33) .00 7,000.00 130-56900-923-000 RDA: CITY LOAN PMTS-LMN INV 870.88 5,225.28 10,451.00 5,225.72 50.00 .00 5,225.72

TOTAL COMM. PLAN & DEVELOPM 870.88 1,225.28 15,312.00 14,086.72 8.00 .00 14,086.72

TOTAL FUND EXPENDITURES 870.88 1,225.28 15,312.00 14,086.72 8.00 .00 14,086.72

NET REV OVER EXP 405.16 15,960.78 .48 15,960.30 3,325,162.50 .00 15,960.78 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 135 - AFFORDABLE HOUSING

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

135-10001-000-000 TREASURER'S CASH 220,421.06 .00 ( 12,504.21) 207,916.85 135-13911-000-000 ACCOUNTS RECEIVABLE MISC. .00 .00 .00 .00

TOTAL ASSETS 220,421.06 .00 ( 12,504.21) 207,916.85

LIABILITIES AND EQUITY

LIABILITIES

135-21211-000-000 VOUCHERS PAYABLE ( 5,657.72) .00 5,657.72 .00

TOTAL LIABILITIES ( 5,657.72) .00 5,657.72 .00

FUND EQUITY

135-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 135-31000-000-000 FUND BALANCE ( 214,763.34) .00 .00 ( 214,763.34) NET INCOME/LOSS .00 .00 6,846.49 6,846.49

TOTAL FUND EQUITY ( 214,763.34) .00 6,846.49 ( 207,916.85)

TOTAL LIABILITIES AND EQUITY ( 220,421.06) .00 12,504.21 ( 207,916.85) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 135 - AFFORDABLE HOUSING

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

OTHER FINANCING SOURCES

135-49210-920-000 AFFORD HOUSING: LOANS .00 .00 5,000.00 ( 5,000.00) .00 .00 ( 5,000.00)

TOTAL OTHER FINANCING SOUR .00 .00 5,000.00 ( 5,000.00) .00 .00 ( 5,000.00)

TOTAL FUND REVENUE .00 .00 5,000.00 ( 5,000.00) .00 .00 ( 5,000.00) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 135 - AFFORDABLE HOUSING

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

AFFORDABLE HOUSING

135-56900-210-000 AFFORD HOUSING: ATTY-PROF S .00 508.00 1,000.00 492.00 50.80 .00 492.00 135-56900-712-000 AFFORD HOUSING: LOANS .00 .00 25,000.00 25,000.00 .00 .00 25,000.00 135-56900-800-000 AFFORD HOUSING: GRANTS .00 6,338.49 30,000.00 23,661.51 21.13 .00 23,661.51

TOTAL AFFORDABLE HOUSING .00 6,846.49 56,000.00 49,153.51 12.23 .00 49,153.51

TOTAL FUND EXPENDITURES .00 6,846.49 56,000.00 49,153.51 12.23 .00 49,153.51

NET REV OVER EXP .00 ( 6,846.49) ( 51,000.00) 44,153.51 ( 13.42) .00 ( 6,846.49) CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 140 - BROSKE CENTER

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

140-10001-000-000 TREASURER'S CASH 4,291.01 1,839.18 7,344.44 11,635.45 140-13911-000-000 ACCOUNTS RECEIVABLE MISC. 3,000.00 .00 ( 3,000.00) .00

TOTAL ASSETS 7,291.01 1,839.18 4,344.44 11,635.45

LIABILITIES AND EQUITY

LIABILITIES

140-21211-000-000 VOUCHERS PAYABLE ( 629.42) .00 629.42 .00 140-23356-000-000 BROSKE CENTER: TRUST/DONATIONS ( 3,150.00) .00 .00 ( 3,150.00) 140-23388-000-000 PREPAID EVENT CENTER RENT ( 5,090.00) .00 4,400.00 ( 690.00) 140-27192-000-000 BROSKE CENTER: DAMAGE DEPOSITS ( 1,000.00) .00 ( 250.00) ( 1,250.00)

TOTAL LIABILITIES ( 9,869.42) .00 4,779.42 ( 5,090.00)

FUND EQUITY

140-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 140-31000-000-000 FUND BALANCE 2,578.41 .00 .00 2,578.41 140-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 ( 1,839.18) ( 9,123.86) ( 9,123.86)

TOTAL FUND EQUITY 2,578.41 ( 1,839.18) ( 9,123.86) ( 6,545.45)

TOTAL LIABILITIES AND EQUITY ( 7,291.01) ( 1,839.18) ( 4,344.44) ( 11,635.45) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 140 - BROSKE CENTER

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

SOURCE 46

140-46740-670-000 BROSKE CENTER: RENTAL 550.00 2,625.00 .00 2,625.00 .00 .00 2,625.00 140-46740-671-000 BROSKE CENTER: RENTAL TAXAB 1,821.90 14,490.05 12,500.00 1,990.05 115.92 .00 1,990.05

TOTAL SOURCE 46 2,371.90 17,115.05 12,500.00 4,615.05 136.92 .00 4,615.05

TOTAL FUND REVENUE 2,371.90 17,115.05 12,500.00 4,615.05 136.92 .00 4,615.05 CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 140 - BROSKE CENTER

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

BROSKE CENTER

140-55130-314-000 BROSKE CENTER: UTILITY/REFU 506.16 2,090.84 7,500.00 5,409.16 27.88 .00 5,409.16 140-55130-340-000 BROSKE CENTER: OPER SUPPLIE 26.56 2,300.35 2,000.00 ( 300.35) 115.02 .00 ( 300.35) 140-55130-500-000 BROSKE CENTER: OUTLAY .00 3,600.00 3,000.00 ( 600.00) 120.00 .00 ( 600.00)

TOTAL BROSKE CENTER 532.72 7,991.19 12,500.00 4,508.81 63.93 .00 4,508.81

TOTAL FUND EXPENDITURES 532.72 7,991.19 12,500.00 4,508.81 63.93 .00 4,508.81

NET REV OVER EXP 1,839.18 9,123.86 .00 9,123.86 .00 .00 9,123.86 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 150 - ARPA FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

150-10001-000-000 ALLOCATED CASH .00 632,564.41 632,564.41 632,564.41

TOTAL ASSETS .00 632,564.41 632,564.41 632,564.41

LIABILITIES AND EQUITY

LIABILITIES

150-21211-000-000 VOUCHERS PAYABLE .00 .00 .00 .00

TOTAL LIABILITIES .00 .00 .00 .00

FUND EQUITY

150-31000-000-000 FUND BALANCE .00 .00 .00 .00

TOTAL FUND EQUITY .00 .00 .00 .00

TOTAL LIABILITIES AND EQUITY .00 .00 .00 .00 CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 150 - ARPA FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

INTERGOVERNMENTAL REVENUE

150-43100-216-000 ARPA:LOCAL FISCAL RECOV. FUN 632,564.41 632,564.41 .00 632,564.41 .00 .00 632,564.41

TOTAL INTERGOVERNMENTAL RE 632,564.41 632,564.41 .00 632,564.41 .00 .00 632,564.41

TOTAL FUND REVENUE 632,564.41 632,564.41 .00 632,564.41 .00 .00 632,564.41

NET REV OVER EXP 632,564.41 632,564.41 .00 632,564.41 .00 .00 632,564.41 BANK RECONCILIATION AND STATEMENT OF INVESTMENTS JUNE 2021 TREASURERS TREASURERS BALANCE BALANCE OUTSTANDING OUTSTANDING BANK BALANCE ACCOUNT MAY RECEIPTS DISBURSEMENTS JUNE CHECKS DEPOSITS JUNE

CITY CASH $ 1,085,616.64 $ 710,234.47 $ 852,464.94 $ 943,386.17 $ 288,549.39 $ 31,571.17 $ 1,200,364.39 W/S CASH $ (323,158.37) $ 377,065.29 $ 205,307.20 $ (151,400.28) $ 50,007.62 $ 14,017.35 $ (115,410.01) TOTAL $ 762,458.27 $ 1,087,299.76 $ 1,057,772.14 $ 791,985.89 $ 338,557.01 $ 45,588.52 $ 1,084,954.38

AIRPORT $ 250,494.05 $ 14,114.56 $ 59,823.68 $ 204,784.93 $ ‐ $ ‐ $ 204,784.93 AIRPORT RESTRICTED CASH $ 38,234.85 $ ‐ $ ‐ $ 38,234.85 $ ‐ $ ‐ $ 38,234.85 $ 288,728.90 $ 14,114.56 $ 59,823.68 $ 243,019.78 $ ‐ $ ‐ $ 243,019.78

WHNCP $ 13,156.63 $ 3.58 $ ‐ $ 13,160.21 $ ‐ $ ‐ $ 13,160.21

COMMUNITY DEVELOPMENT $ 130,049.57 $ 35.38 $ ‐ $ 130,084.95 $ ‐ $ ‐ $ 130,084.95

INVESTMENTS AS FOLLOWS: GENERAL: MidWest One Bank CD due 9/18/2021 $ 250,000.00 Dupaco (High Interest Savings) $ 250,000.00 Dupaco (Savings) $ 25.00 Ehlers Invest Port Mound City Bank CD due 10/28/2021 $ 238,000.00 Airport $ 8,768.31 State Investment Fund #2 Greenwood Cemetery$ 430,805.29 State Investment Fund #7$ 10.75 Wisconsin Bank & Trust. CD due 12/28/2021 $ 230,000.00 Hillside Cem. (Clayton) $ 92,719.34 State Investment Fund #8 $ 54,435.45 Marine Credit Union CD due 9/11/2021 $ 130,071.52 Ehler's Misc Interest $ 267.86 State Investment (LGIP) Fund #1 $ 3,763,782.28 State Investment Fund #10 $ 143,980.32 State Investment Fund #11 (2019A Bond) $ 3.79 Library $ 22,964.08 State Investment Fund #4 State Investment Fund (TIF Borrowed) #15 $ 42,922.55 Library Littlefield Trust Account $ 4,547.65 MCB MMIA Trust Fund Clare Bank CD due 12/4/2021 $ 230,000.00

WATER AND SEWER INVESTMENTS: Ehlers Investment Portfolio State Investment Pool #3 $ 2,237,599.29 Replacement‐Sewer $ 260,030.52 State Investment Pool #6 $ 1,487,046.29 W/S Operating Fund (Bond depr fund) $ ‐ State Investment Pool #12 $ 511,310.74 W/S Borrowing State Investment Pool #13 $ 854,290.27 W/S Depr Fund (restricted) Respectfully Submitted, State Investment Pool #14 $ 831,411.89 W/S Debt Service Reserve $ 251,222.79 CD‐Heartland Credit Union $ 251,114.60 Holding‐W&S CD Due 11/12/2021 CD‐Heartland Credit Union $ 25.00 Savings Acct ‐ Membership CD‐Community First Bank $ 250,000.00 Repl.‐Sewer CD due 8/24/2021 Sheila Horner Comptroller

BOARDS AND COMMISSIONS VACANCIES LIST As of 6/23/21

Board of Appeals (ET Zoning) (3 year term ending 4/1/24) Board of Appeals (ET Zoning) Alternate (3 year term ending 4/1/22) Board of Appeals (Zoning) Alternate (partial term ending 10/1/21) Board of Appeals (Zoning) Alternate (3 year term ending 10/1/22) Board of Review (5 year term ending after 2026 session) Board of Review (partial term ending after 2023 session) Community Development Board (2 - 3 year terms ending 10/1/22) Community Development Board (partial term ending 10/1/21) Community Safe Routes Committee (partial term ending 9/1/23) Historic Preservation Commission Alternate (2 – 3 year terms ending 5/1/24) Historic Preservation Commission Alternate (partial term ending 5/1/21) Parks, Forestry, & Recreation Committee (partial term ending 6/1/22) Plan Commission (partial term ending 5/1/23) Platteville Public Transportation Committee (partial term ending 9/1/21) Redevelopment Authority Board (2 – 5 year terms ending 7/1/26) Solid Waste and Recycle Task Force (1- term ending 6/30/21)

UPCOMING VACANCIES – August 2021 None

Application forms for the City of Platteville Boards and Commissions are available in the City Clerk’s office in the Municipal Building at 75 N Bonson Street, Platteville, WI or online at www.platteville.org. Please note that most positions require City residency.

PROPOSED LICENSES July 13, 2021

Temporary Class “B” to Serve Fermented Malt Beverages - Platteville Main Street Program at 55 S Elm Street (Holiday Inn Express) for the July Monthly Mingle on Wednesday, July 14 from 4:00 PM to 6:30 PM

One Year Operator License - Trevon D Anderson - Blake A Meddaugh - Penny S Sherwin

Two Year Operator License - Casey M Anderson - Shelby A Faherty - Skyler J Herber - Mary C Huck - Melanee P Klaas - Jasmine J Krahn - Kurtis A Martin - Eric Rasmussen - Elizabeth T Reuter - Diane C Soderstrom - Brinley S Wood Application for Temporary Class "B" / "Class B" Retailer's License

See Additional Information on reverse side. Contact the municipal clerk if you have questions.

FEE $ 10.00 BACKGROUND CHECK $ 7.00 ea. Application Date: 6/23/2021 D Town D Village 0 City of PLATTEVILLE _ County of GRANT

The named organization applies for: (check appropriate box(es).) _^J A Temporary Class "B" license to sell fermented malt beverages at picnics or similar gatherings under s. 125.26(6), Wis. Stats. A Temporary "Class B" license to sell wine at picnics or similar gatherings under s. 125.51(10), Wis. Stats.

at the premises described below during a special event beginning (time) 4:00 _ and ending 6:30 _ and agrees to comply with all laws, resolutions, ordinances and regulations (state, federal or local) affecting the sale of fermented malt beverages and/or wine if the license is granted.

1. Organization (check appropriate box)-> D Bona fide Club D Church D Lodge/Society Veteran's Organization 1_1 Fair Association or Agricultural Society L/J Chamber of Commerce or similar Civic or Trade Organization organized under ch. 181,Wis. Stats. (a) Name Platteville Main Street Program (b) Address 20 S. 4th Street (sfreet^ D Town D Village 0 City (c) Date organized Jan 1, 1999 (d) If corporation, give date of incorporation (e) If the named organization is not required to hold a Wisconsin seller's permit pursuant to s. 77.54 (7m), Wis. Stats., check this box: [7\ (f) Names and addresses of all officers: President Cindy Tang, 995 Highbur/ Circle Platteville Vice president Natasha Geyer, 30 East Main Street Platteville Secretary Mary Huck, 410 Broadway Platteville Treasurer Mary Huck, 410 Broadway Platteville (g) Name and address of manager or person in charge of affair: Tammy Enz 4944 West Lane, Cuba City

2. Location of Premises Where Beer and/or Wine Will Be Sold, Served, Consumed, or Stored, and Areas Where Alcohol Beverage Records Will be Stored: (a) Street number 55 S Elm Street, Platteville (b) Lot _ _Block (c) Do premises occupy all or part of building? Part (d) If part of building, describe fully all premises covered under this application, which floor or floors, or room or rooms, license is to cover: First floor lobby and meeting room

3. Name of Event (a) List name of the event July Monthly Mingle (b) Dates of event July 14, 2021

DECLARATION An officer of the organization, .decjares under penalties of law that the information provided in this application is true and correct to the best of his/her know!edgq/and belief. Any person who knowingly provides materially false information in an application for a license may be required to forfeit not more than $1,000. /). I Officer Tammy Enz ^/ ^ !/'-',.. _6_Tlll_l(} /2-| Platteville Main Street Program (Signature I Date} ' (Name of Organization)

Date Filed with Clerk^l^\^\c^ '^//^70 ) <=3<~l {^> _ Date Reported to Council or Board «

Date Granted by Council License No.

AT-315 (R. 9-19) Wisconsin Department of Revenue City of Platteville Street / Alley Closing Permit Application Form Describe Street / Alley to be Closed:

mSG^L-^lo*^ (-> h-/ 'p^rlt- ^/^/'^i/)at^l <^r..>^%^\se^ b /^ Ttvij }^ Date(s): c-/ ' ' Beginning€^ { f R^mnmnct Time: Tirrta* Ending Fnrlinrr Time:Ti rrio*

List ^ML^LiNames and Street Addresses _6!^n__._3^M_ of all Persons/Businesses Affected Below: ' Approval „ . , , life ^•m^z^~\ (jmh^/^^. _. Y__^r_JSL or N

or N

Y or N

Y or N

or N NOTE: Attach additional sheets if necessary or use back side I Nameof^uestor: ^en^ T'LII^ , -pL^.^t-r-^^.^^,^ [Address of Re,aeston-p^-^^ ^ -^U^,II,- <^£-^^l£.

Requester's Contact Number: / r<,'^<-) i<9 Uy

- Reason forRequest:^^^^^' ^f^^-c^L^ •yET^i'k^wi/'iCi^e" t^l^- ^^c-ex^^T^h^iA^^^^ ^l^b/'^Hwill^Ob^W WOTf; Call the City Garage at 348-8828 to request barricades if needed. If City barricades are to be used, they must be picked up no later than 2 PM on the Thwsday before usage! City personnel will not be called in on Friday, Saturday or Sunday if this is forgotten.

! affirm that I have checked with all of the persons that are affected by this street closing. The objections are on an attached sheet swatwe_^^^ _....___D3re_S^*v

Street Department Review: _A^X^L- Common Council Review Date:

Decision: Approved or

City Clerk:

EtevaedS-2-14 1111111%% CityofPlatteville Street / Alley Closing Permit Application Form Describe Street / Alley to be Closed:

^~P>V»^:v^ A/WV.^Zj?/ TS)_CLL—^!^ ^- /^IWvl %^^x'>c;n ^QjVs^ i^ Date(s): '"' ' Beginning Time: Ending Time: ^U-?^-yj/^6^1 _^^^w\_...^l^^L List Names and Street\dd Addresses of all Persons/Businesses Affected Below: ' Approval n^^yCy.c'Wf' <^-ihA^ I^U _,^_or_._ji or

or

Y or N

or N

or N NOTE: Attach additional sheets if necessary or use back side

Name of Reauestor: \ _ "—^ if _. - _""""""' "C4uc:>lul- /^^n^^J/.fS^ ^^-l-fajJlr 7='art^^r's tf./^l/^

Address of Requester:*-^. <-^ /-,, '—^7 .-f d ._ ^^.,-,.» !_Ib"?VA^o T^kpJli^ Lijr ^^^i^_ Requester's Contact Number: ^ _.-9 ^,.<- /,. -, •-,// j

Reason forRequest: ^^^ ^ ^4^^-Ssaj^ p^^^''^0<^tCt^C-to,^1 ^K^s+'^fts^S ^<"r?bdfciAUrf^*/? S"+^?-£4- I

JVOTf; Call the City Garage at 348-8828 to request barricades if needed. If City barricodes are to be used, they j must be picked up no later than 2 PM on the Thursday before usage! City personnel will not be called in | on Friday, Saturday or Sunday if this is forgotten, j

l I affirm that I have checked ¥/ith all of the persons that are affected by this requested street closing. The objections are listed on an attached sheet.

Signature:

Do tfw's - For Use

j Department Review:—^<-~v^ A I1

Street Department Review: ^ / /» ,.

Common Council Review Date:

ision: Approved or Denied j City Clerk: Date:

Revsed 9-2-14 v^eer^^d^'

1» WISCONSIN EVENT FEE $50.00

EVENT Event Title: Pkth^lt Pdlr^ ^^S,

Date of Event: S^yr^^ ^ ^p4^ 1 \, ^<2/( Start & End Time: ^^ •^> /IV^ /4-A1

Route (or attach map): AWiA'^T^ A-P^ -{4-h;b©^ 5^- d~b ^rooirf^t

Assembly Area:.t^P f^vhv^ l-o'^ G: ^kor^ (? (t^ Disbanding Area: /\f&

INSURANCE

Name of Insurance Company: ^v\ \Q\Q\A^fS Mvl

Amount of Liability Insurance: ^ \,^(}Q{\Ofl o»f>M <»

APPLICANT

Name of Organization: P/ft^-villt 1^1^ (pa-t^/ {<&w^»/<

Contact Name: |//Zlt/y^_ IQo^JllTZ- _ Phone: &Q^^^~^

Street Address: 2t7-< ^ <§W>. ^^ j^~/

City, State, & Zip: P^4fc^ l(/T <^^^

If you would Bke to request that the event fee be waived, please submit a reason m writing along with this application.

APPLICANT'S STATEMENT I hereby certify that the answers on this application are true and correct to the best of my knowledge, I agree, in consideration of the granting of this permit. to comply with the laws of the State of Wisconsin, and to the provisions of Section 41.07 of the City of PlatteviUe Municipal Code. Signature VV&jLn^ ft Vr^9^^\ _ Date f/^fZo^/

OJBRce Use Only: Date Application Received: // _ Receipt #: Date Liability Insurance Certificate Receiver: Police Department Date: (A^br D '7^-1^-ft~30<$> Storeefs Department Date;^ or D /i/s' /v-^, Council Action and Date: A or D License #: Date Issued: _ Issued by:_(City Clerk) PLATDAI-01 KVEECh DATE (MM/DD/YrfY) /\C:ORD CERTIFICATE OF LIABILITY INSURANCE 6/28/2021 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsements). PRODUCER ^g^ACT Brittany Welter TRICOR, Inc. - Platteville Ko.Ext): (563) 556-5441 1402 (%No):(608) 723-6440 1370 N. Water Street Platteville,WI53818 IiMp^ss: [email protected] INSURERIS) AFFORDING COVERAGE NAICff INSURER A: Employers Mutual Companies 21415 INSURED INSURER B : Platteville Dairy Days Inc INSURER C : Ron Eichstaedt PO Box 410 INSURER D ; Platteville,WI53818 INSURER E: INSURER F: COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR ADDl SUBF POLICY EFF POLICY EXP LTR T/PE OF INSURANCE INSD WVD POLICY NUMBER (MMfDD/YYm (MIWDD/YYYY1 LIMITS A x COMMERCIAL GENERAL LIABILITV EACH OCCURRENCE g 1,000,000 DAMAGE TO RENTED g 300,000 CLAIMS-MADE I X I OCCUR 2D51301 5/17/2021 5/17/2022 PREMISES (Ea occurrence) MED EXP (Any one person) ^_5,000 PERSONAL & ADV INJURY _1,000,000 2,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE POLICY || 5'^f [I LOG PRODUCTS - COMP/OP AGO $ OTHER: General Aggregate s COMBINED SINGLE LIMIT 1,000,000 A AUTOMOBILE LIABIUTf (Ea accident)

ANY AUTO 2E51301 5/17/2021 5/17/2022 BODILY INJURY (Per person) A. OWNED _ SCHEDULED AOTOSONLY AUTOS BODILY INJURY (Per accident) A- HIREI NON-OWNED PROPEBFl'DAMAGE x AUTOS ONLY > AUTOS ONLY (Per accident) A.

-s-

UMBRELLA LIAB OCCUR EACH OCCURRENCE i_ EXCESS LIAB CIAIMS-MADE AGGREGATE _$_

DED RETENTION $ i_ WORKERS COMPENSATION PER QTH- AND EMPLOYERS' LIABILITl' y ^ ^ STATUTE ER ANY PROPRIETOR/PARTNER/EXECUTIVE E.L EACH ACCIDENT 1- TICER/MEMBER EXCLUDED? N/A landatory In NH) E.L DISEASE - EA EMPLOYEEl A- If yes. describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT A-

DESCRIPTION OF OPERATIONS / LOCATIONS ; VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached If more space Is required)

CERTIFICATE HOLDER CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN CITC OF PLATTEVILLE ACCORDANCE WITH THE POLICY PROVISIONS. PO BOX 780 75 N BONSON ST PLATTEVILLE,WI53818 AUTHORIZED REPRESENTATIVE

J_ ACORD 25 (2016/03) © 1988-2015 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks ofACORD Fee Waiver Request

The Platteville Regional Chamber would like to request that the $50 event fee be waived for this Parade Permit Application. The Chamber is a nonprofit entity, and puts this event on for the enjoyment of our community and surrounding area. This event brings many visitors to our community with an economic impact hard to gage, but many businesses and service providers will benefit. This is the 74th Dairy Days Parade, and we are not aware that the event fee has ever been assessed. THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: REPORTS Board, Commission, and Committee Minutes July 13, 2021 ITEM NUMBER: VOTE REQUIRED: VI.A. None PREPARED BY: Colette Steffen, Administrative Assistant II

Description: Approved minutes from recent Boards and Commissions meetings. Council representative may give a summary of the meeting.

Budget/Fiscal Impact: None

Attachments: • Historic Preservation Commission • Water and Sewer Commission • Community Safe Routes Committee • Housing Authority Board • Police and Fire Commission

HISTORIC PRESERVATION COMMISSION Tuesday, January 19, 2021 at 6:00 PM Via Zoom

MINUTES Call to Order Members Present: Kilian, Prohaska, Frieders, Domann, Prohaska Staff Present: Aulik, Riniker Public Members: None The meeting was called to order by Chair Kilian at 6:00 pm Approval of Minutes from November 17, 2020 Motion by Frieders, second by Prohaska. Voice vote. Motion Carried.

Refinishing the Council Chamber Floors Kilian expressed concerns about the refinishing of the council chamber’s floor. Aulik shared information about the State that said this is not something that is approved by the Historic Preservation Commission. She also shared a write up with the History of the Council Chamber floors from Building Maintenance Specialist, Shannon Butson. Members would like to know how the trim screw heads and nail holes will be covered. Aulik will follow up with Butson.

Motion by Frieders, second by Prohaska to accept the information as provided. Voice vote. Motion carried.

WI Association of Historic Preservation Commissions Conference (WAHPC) April 23-24, 2021 Prohaska mentioned that he is on the WAHPC Board and the event will be free and virtual. He discussed possible topics and speakers. It was discussed that it was important that members participate in some of these trainings throughout the year and it also assists Platteville with receiving grant funding.

Aulik will look into the renewal of the Commission Membership for 2021.

Update on Historic Preservation Grant Application Aulik updated on the grant applications. Two applications were submitted. One for two more properties to be nominated on the State and National Register and the museum studies. She noted that Indian Park was tabled and the Commission can work to pursue a grant for 2022.

Update on Indian Park Prohaska mentioned that “The Friends of Indian Park” is potentially working on humanities grant.

Review of City HPC Policies Prohaska would like a report of building permits issued to historic properties. Riniker stated that starting in 2021 the list of all issued building permits will be provided on the City website. Aulik will share the link once available.

HISTORIC PRESERVATION COMMISSION Tuesday, January 19, 2021 at 6:00 PM Via Zoom

Members discussed better outreach and education to owners with historic properties. Riniker stated that handing out historic tax credit brochures at the time of building permits was too late into a project to inform owners because their project would already be started. Members discussed other ways to educate owners of the potential tax credits including hosting an educational event. This item will come back for continued discussion.

State of Wisconsin Preservation Laws and Update of Chapter 27 Prohaska reviewed the most recent Wisconsin Acts relevant to historic preservation. Discussion was had on whether or not Chapter 27 needed updates. Kilian would like to see if the State has a model ordinance. Aulik will reach out to the WI Historical Society and advised that reviewing Chapter 27 could be a 2021 goal for the Commission.

Update on State Law Regarding Dumpster Enclosures and Required Setbacks Continued from previous meetings, Prohaska questioned why the City had a document for “dumpster enclosure guidelines” which allowed for a roof over the enclosure, but the Steve’s Pizza dumpster enclosure was not allowed. Riniker advised that the owner would first need a variance through the State DSPS because they did not meet minimum setback requirements. A variance would have to be issued from the State before a building permit could legally be issued and before HPC would need to approve a Certificate of Appropriateness. Staff advised that the Community Development Department already spoke to the owner this last Fall regarding this topic, however Riniker will reach out again. This is a State issue and at this time, HPC has no authority.

Citizen Comments None.

Next Meeting Date February 16, 2021 at 6 pm

Adjourn Motion by Frieders, second by Prohaska. Voice vote. Motion carried. Time: 7:08

WATER & SEWER COMMISSION MINUTES WEDNESDAY, May 12th, 2021 4:00 PM

Water and Sewer Commission President Shanley called the Regular Meeting of the City of Platteville Water and Sewer Commission to order on Wednesday, May 12th at 4:02 pm via Zoom.

W/S Commission members present: Ken Kilian (4:15 pm), Isaac Shanley, Mark Meyers, Chris Wilson, Bill Holder, Brian Laufenberg W/S Commission members excused/absent: Barbara Daus City Staff present: Public Works Director - Howard Crofoot, Utility Superintendent – Irv Lupee, Administration Director – Nicola Maurer, City Manager – Adam Ruechel, Comptroller – Sheila Horner City Staff excused: Public present:

Citizens’ Comments –

The Consent Calendar was presented for consideration. Motion by Holder, second by Laufenberg to approve the Consent Calendar: April 14, 2021 Minutes, April Financial Report, April Bank Reconciliation and Investments Report, Payment of Bills (4/8/2021 – 5/5/2021), April Water Quality Report. Motion carried.

ACTION ITEMS: None

ITEMS OF DISCUSSION: 2021 CIP Updates – Crofoot provided an update on the 2021 CIP projects. Dewey Street is in progress. Both water & sewer has been installed from Elm to 4th Street. Commerce to Southwest Road work will start sometime in June after UWP students have left campus for the summer. The blower/orthophosphate aeration system is in progress. Yard work and demo is being done now and the majority of the work will be completed in the next few weeks after the students are gone.

Cost of Iron Removal from the Low Side of the City – Crofoot stated that this was a request from Ken Kilian. Kilian would like to know the cost to put in an iron filtration system in the low side. Crofoot stated that this would cost $750,000-$1,000,000 per location for a system that is not necessary because both wells (#6 & #3) are currently under the state and federal levels for iron.

Annual Disconnection/Door Hanger Report – Horner presented the annual disconnection report for 2020 reporting that the PSC stopped municipalities from doing disconnections during the health emergency. Maurer and Horner presented an analysis of the accounts in arrears comparing 2019 vs 2020. The number of accounts increased slightly, but the total amount of arrears has increased drastically. However, the majority of individual accounts had arrears of $300 or less. This is a manageable amount to be cleared up through Deferred Payment Agreements. Maurer then reported on the timeline created for the resumption of disconnections. Wilson stated concern that the 10-day notice would create a “bottle-neck” effect in the administration due to the high volume of accounts needing to set up payment plans. He recommended creating a public notice to alert residents sooner. Horner reported that a notice will be sent with the next bill, which will give residents 30+ days notice.

Annual Leak Adjustment Report – Horner presented the 2020 leak adjustment report. Crofoot explained the 3 tiers of how leak adjustments are calculated. Residents are allowed to request an adjustment once every 2 years. After that, they would need to request an exception from the W/S Commission.

Utility Finance Update – Horner reported that Jenny Oyen has joined the Finance team as our Accounting Specialist – Utility Billing. Horner also reported that the City of Platteville would have been eligible for a Simplified Rate Case if it had not had the class change of C to A/B. Therefore, she and Oyen will be working on submitting a Conventional Rate Case application very soon.

Motion made by Holder, second by Laufenberg to adjourn. Motion carried. Meeting adjourned at 4:37 pm.

Respectfully Submitted, Sheila Horner Comptroller

COMMUNITY SAFE ROUTES COMMITTEE Tuesday May 18, 2021 6:00 PM MEETING WAS HELD VIA ZOOM

Minutes

Prepared by Howard Crofoot, 6/15/21

CSRC Attendees: Kristina Fields, Cindy Tang, Maureen Vorwald, Robin Fatzinger, Danica Larson, David Ralph, Jason Artz Staff Attendees: Howard Crofoot, Luke Peters, Adam Ruechel

Public Attendees: Isaac Shanley,

1. Call to Order at 6:05 pm by Jason Artz.

2. Approval of Minutes: April 19 meeting : Motion to approve as written by Maureen, second by Danica. Vote passed unanimously.

3. Citizen Comments, Observations, & Petitions

a. Maureen – Asked about a possible curb cut on the PCA trail where the new bridge comes out onto Valley Road. She thought that when she was teaching a class, it would be nice to be able to exit the trail easily. There was discussion about the fact that originally there was concern about people trying to negotiate the turn and going into the road and causing crashes. The consensus was that Robin would take this back to the PCA for their consideration.

4. New Business a. Proposed ATV/UTV route additions Howard i. Howard clarified that the item would be on for Public Hearing on June 8 and that anyone could voice their opinion. ii. The Committee stands by the earlier recommendation and did not have any motions to amend the previous recommendation. b. Subdivision Ordinance i. The Committee reviewed the changes to the Subdivision Ordinance and believes that it reflects the latest discussions. ii. Motion by Cindy, Second by Danica to recommend the Common Council adopt the Subdivision Ordinance as amended. Vote passed unanimously.

If attendance requires special accommodation, please contact (608) 348-9741, ext. 2238

COMMUNITY SAFE ROUTES COMMITTEE Tuesday May 18, 2021 6:00 PM MEETING WAS HELD VIA ZOOM

5. Old Business

a. Sidewalk Plan – The link was re-sent to the CSRC for reviews. It will be on for discussion at the next meeting.

6. Adjourn at 7 pm, motion by Cindy, second by Robin. Motion passed unanimously.

If attendance requires special accommodation, please contact (608) 348-9741, ext. 2238

PLATTEVILLE HOUSING AUTHORITY BOARD MEETING Held May 25, 2021, in the Common Council Chambers

The regular board meeting of the Platteville Housing Authority Board was held on May 25, 2021, at 3:30 p.m. VIA Zoom. Let the records show that the meeting agenda was properly posted according to the Open Meeting Law. A quorum was met. Joyce Bos, Board Chair, called the meeting to order.

Members Present: Ken Kilian, Joyce Bos, Melissa Duve & Dr. Joanne Wilson

Members Absent: James Wages

Others Present: Jen Weber & City Manager, Adam Ruechel

APPROVAL OF PREVIOUS MINUTES Motion by Kilian and second by Wilson to approve the April 2021 board minutes with corrections. Motion Carried.

CLIENT UPDATE The Board reviewed the waiting list and voucher lists. There are currently 62 families on the waiting list. The month of May 2021 included 7 applications, 0 vouchers were issued, 0 placements, 0 end of participations and a total of 90 current program participants. Motion by Duve and second by Kilian to approve the client update. Motion Carried.

APPROVAL OF VOUCHERS AND OPERATIONAL EXPENSES Landlord and operational expense checks were reviewed. Motion by Kilian and second by Duve to approve operational checks 4606-4613 and 4614-4663, check 4620 VOID. Motion Carried.

OLD BUSINESS Weber presented the board with a compilation of data from the landlord/tenant surveys. The board will review the data and further discussion will be held at the June board meeting. Discussion was held over a possible request for funding from the city’s COVID-19 grants/funding. Security deposit assistance was suggested. Weber will do further research to determine how to approach this process. This and any further suggestions will be discussed at the June board meeting.

NEW BUSINESS An informal hearing request was presented and scheduled. Weber informed the board that the WAHA (Wisconsin Association of Housing Authorities) fall conference will be held in person in Oshkosh. Further details will be presented as more information becomes available. Weber shared her “Why we serve…” response on behalf of the housing authority submitted to WAHA in honor of Public Service Recognition week. Bos spoke to the importance of this kind of outreach. Motion by Kilian and second by Duve to adjourn the meeting. Motion Carried.

Respectfully submitted by Jen Weber.

Police and Fire Commission Regular Meeting Minutes June 1, 2021

Attendance: Deborah Rice, Council Liaison Kathy Kopp, Frank King, Tim Boldt, Mike Dalecki, Vikki Peterson, Fire Chief Ryan Simmons, Police Lieutenant Andrea Droessler, Police Lieutenant Josh Grabandt, Chief of Police Doug McKinley

• The meeting was called to order at 5:02 p.m. by President Dalecki • The meeting minutes from May 4, 2021 were unanimously approved (motion by Boldt, 2nd by Rice) • There were no citizen comments or observations I. Fire Department Update: Membership Update • Our volunteer membership is currently at 49 and we are in the process of interviewing and reviewing 2 more individuals who have submitted applications to join as volunteers. We also have 1 additional individual who has shown interest but not committed as of yet. II. Reports of Significant Service Calls • We have had 114 calls to date for the year compared to 79 for the same time in 2020. Calls are still 35 more calls over 2020 volume YTD. III. Information Updates • Still working on updating Chapter 24 Fire Prevention ordinances as well as the governance and oversite structure of the fire department. Initial draft is ready to have Joe Carroll and then Planning Commission to begin reviewing. PFC will also have the opportunity to see the ordinance changes as we move through the process. • Grants – The FD has received some grants and donations recently to assist with some equipment funding projects. o We received donations from United Cooperative ($2000), UWP Collegiate Farm Bureau ($512) and Platteville Community Fund COVID-19 Disaster Relief Fund ($3000) to be used towards the purchase of grain bin rescue equipment. o We received a $1000 donation from Alliant Energy to use towards purchasing of (6) High Voltage AC Detector meters called Hotsticks. These allow us to detect if powerlines are energized from a safe distance. o We also received $2500 from the Platteville Community Fund Spring 2021 Grant Program to be used to purchase rehab equipment. This includes easy up tents, misting fan, and heavy weight bag chairs used for firefighters to take a break during long, exerting incidents. The tents and chairs can be used during hot and cold weather. • Continue to attend weekly meetings with City EOC key staff to plan and adapt to the still changing environment and mandates in the response to the COVID-19 pandemic. IV. Personnel Issues/Concerns/Updates • Nothing at this time. • Police Department Update: Currently there are no Police Officer applicants remaining in the hiring pool and there are two vacancies to fill. • The Commission unanimously went into closed session at 5:25 p.m. per WI Statute 19.85(1)(c)- Considering employment, promotion, compensation or performance evaluation data of any public employee over which the governmental body has jurisdiction or exercises responsibility. (motion by Peterson, 2nd by King). The motion allowed Council Liaison Kopp, Lt. Droessler, Lt. Grabandt, and Chief McKinley to remain during the closed session. Specifically, the Commission went into closed session to consider the probationary status of a Police Lieutenant and a Police Officer and to conduct interviews with Police Officer applicants. • Discussion of the probationary status of a Police Lieutenant and a Police Officer. • Three Police Officer applicant interviews were conducted. Please note-Council Liaison Kopp left the meeting at approximately 5:50 p.m. for another commitment. • The PFC returned to open session at 7:16 p.m. • The PFC unanimously established a Police Officer eligibility pool consisting of Jeremy Tyler and Alex Royse (motion by King, 2nd by Boldt). Jeremy Tyler is required to obtain his Associate’s Degree during his probationary period (18 months from date of hire) if he is hired as a Police OFficer • The PFC unanimously passed a motion stating that Andrea Droessler has successfully completed her probationary period as a Police Lieutenant (motion by Peterson, 2nd by Boldt). • The PFC unanimously passed a motion stating that Ethan Glendenning has successfully completed his probationary period as a Police Officer (motion by Rice, 2nd by King). • The meeting adjourned at 7:19 p.m.

Please note the PFC meeting took place in the City Hall Common Council Chambers so the Police Officer applicant interviews could be conducted in person and observe social distancing guidelines.

Respectfully submitted,

Doug McKinley Chief of Police THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: REPORTS Water and Sewer, Airport Financials, Task Force on July 13, 2021 ITEM NUMBER: Inclusion, Diversity, and Equity (TIDE) Update, and VOTE REQUIRED: VI.B. Department Progress Reports None

PREPARED BY: Colette Steffen, Administrative Assistant II

Description: Monthly Water and Sewer/Airport Financials, Task Force on Inclusion, Diversity, and Equity (TIDE) update and Department Progress reports for Council Review.

PLATTEVILLE WATER AND SEWER COMMISSION

FINANCIAL REPORT

JUNE 30, 2021 CITY OF PLATTEVILLE REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEARNED PCNT

INTEREST INCOME

600-61419-000-00 WATER INTEREST ( 75.48) 1,777.03 8,000.00 6,222.97 22.2 600-61421-020-00 MISC NON OP INCOME-CONTRIB .00 ( 9,935.00) .00 9,935.00 .0 600-61461-100-00 RESIDENTIAL-METER WATER SALES 72,741.63 350,199.43 819,953.00 469,753.57 42.7 600-61461-200-00 COMMERCIAL-METER WATER SALES 23,715.67 106,695.93 250,042.00 143,346.07 42.7 600-61461-300-00 INDUSTRIAL-METER WATER SALES 9,191.61 44,057.85 148,460.00 104,402.15 29.7 600-61461-400-00 PUBLIC AUTH-METER WATER SALES 20,072.45 87,069.74 253,688.00 166,618.26 34.3 600-61461-500-00 MULTIFAMILY RES-METER WATER SA 13,880.36 70,316.72 157,752.00 87,435.28 44.6 600-61462-000-00 PRIVATE FIRE PROTECTION 7,419.20 37,092.00 88,620.00 51,528.00 41.9 600-61463-000-00 PUBLIC FIRE PROTECTION 51,907.41 312,829.98 623,600.00 310,770.02 50.2 600-61467-000-00 INTERDEPARTMENTAL WATER SALES .00 .00 2,000.00 2,000.00 .0 600-61470-000-00 MISC REVENUE/ FORFEITED DISCOU 630.85 630.85 5,634.00 5,003.15 11.2 600-61472-000-00 RENTS FROM WATER PROPERTIES 4,964.78 36,461.92 80,000.00 43,538.08 45.6 600-61473-000-00 INTERDEPARTMENTAL RENTS .00 .00 3,000.00 3,000.00 .0 600-61474-000-00 OTHER WATER REVENUES 3,936.72 17,678.48 46,652.00 28,973.52 37.9

TOTAL INTEREST INCOME 208,385.20 1,054,874.93 2,487,401.00 1,432,526.07 42.4

INTEREST INCOME

600-62419-000-00 SEWER INTEREST ( 201.15) 2,810.31 19,000.00 16,189.69 14.8 600-62421-010-00 MISC NON OP INCOME-EARNINGS .00 .00 500.00 500.00 .0 600-62622-000-00 GEN CUST SEWAGE REVENUE 191,757.62 982,582.47 2,409,431.00 1,426,848.53 40.8 600-62625-000-00 OTR SEWERAGE SERVICES REVENUE 1,750.99 2,146.85 15,000.00 12,853.15 14.3 600-62626-000-00 INTERDEPARTMENTAL SALES .00 .00 1,800.00 1,800.00 .0 600-62631-000-00 CUSTOMER FORFEITED DISCT REVEN 626.34 626.34 7,750.00 7,123.66 8.1 600-62635-000-00 MISC OP SEWER REVENUE 10.00 20.00 763.00 743.00 2.6

TOTAL INTEREST INCOME 193,943.80 988,185.97 2,454,244.00 1,466,058.03 40.3

TOTAL FUND REVENUE 402,329.00 2,043,060.90 4,941,645.00 2,898,584.10 41.3 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

TAXES

600-61408-000-00 TAX EXPENSE/ TAXES 2,000.05 11,210.89 474,413.14 463,202.25 2.4

TOTAL TAXES 2,000.05 11,210.89 474,413.14 463,202.25 2.4

INCOME DEDUCTION

600-61426-000-00 INC DED BONDS/LOANS PRINCIPAL .00 .00 402,262.81 402,262.81 .0

TOTAL INCOME DEDUCTION .00 .00 402,262.81 402,262.81 .0

LONG TERM DEBT

600-61427-000-00 LONG TERM DEBT INTEREST .00 80,196.73 247,519.64 167,322.91 32.4

TOTAL LONG TERM DEBT .00 80,196.73 247,519.64 167,322.91 32.4

PUMPING SUPERVISION

600-61620-000-00 PUMPING SUPERVISION/ENG LABOR 694.55 4,009.57 9,338.00 5,328.43 42.9

TOTAL PUMPING SUPERVISION 694.55 4,009.57 9,338.00 5,328.43 42.9

ELECTRICITY

600-61623-200-00 ELECTRICITY-MAIN PLANT 525.00 1,843.00 10,000.00 8,157.00 18.4 600-61623-300-00 ELECTRICITY-WELL #6 38.98 15,328.98 30,000.00 14,671.02 51.1 600-61623-400-00 ELECTRICITY-WELL #5 56.26 21,854.68 47,000.00 25,145.32 46.5

TOTAL ELECTRICITY 620.24 39,026.66 87,000.00 47,973.34 44.9

600-61624-100-00 PUMPING-LABOR 3,007.73 19,235.82 38,570.00 19,334.18 49.9 600-61624-200-00 PUMPING-SUPPLIES & EXPENSE .00 .00 500.00 500.00 .0

TOTAL DEPARTMENT 624 3,007.73 19,235.82 39,070.00 19,834.18 49.2

PUMPING

600-61626-100-00 MISC PUMPING-LABOR .00 .00 609.00 609.00 .0 600-61626-600-00 MISC PUMPING-INDUSTRIAL TOWELS .00 200.00 200.00 .00 100.0 600-61626-700-00 MISC PUMPING-MISCELLANEOUS 96.25 5,719.26 10,000.00 4,280.74 57.2

TOTAL PUMPING 96.25 5,919.26 10,809.00 4,889.74 54.8 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

MAINTENANCE SUPERVISION

600-61630-000-00 MAINT SUPERVISION/ENG LABOR 693.75 4,008.50 9,338.00 5,329.50 42.9

TOTAL MAINTENANCE SUPERVISION 693.75 4,008.50 9,338.00 5,329.50 42.9

MAINTENANCE OF STRUCTURES

600-61631-100-00 MAINT OF STRUCTURES-LABOR .00 57.35 609.00 551.65 9.4 600-61631-200-00 MAINT OF STRUCTURES-SUPPLIES & 473.50 53,055.33 6,000.00 ( 47,055.33) 884.3

TOTAL MAINTENANCE OF STRUCTURES 473.50 53,112.68 6,609.00 ( 46,503.68) 803.6

MAINTENANCE OF POWER EQUIP

600-61632-200-00 MAINT OF POWER EQUIP-SUPPLIES .00 937.00 5,000.00 4,063.00 18.7

TOTAL MAINTENANCE OF POWER EQUIP .00 937.00 5,000.00 4,063.00 18.7

MAINTENANCE OF PUMPING EQUIP

600-61633-100-00 MAINT OF PUMP EQUIP-LABOR 162.90 162.90 659.75 496.85 24.7 600-61633-200-00 MAINT OF PUMP EQUIP-SUPPLIES & .00 938.64 3,000.00 2,061.36 31.3

TOTAL MAINTENANCE OF PUMPING EQUIP 162.90 1,101.54 3,659.75 2,558.21 30.1

WATER TREATMENT SUPERVISION

600-61640-000-00 WATER TREAT SUPERVISION/ENG LA 693.49 4,007.62 9,338.00 5,330.38 42.9

TOTAL WATER TREATMENT SUPERVISION 693.49 4,007.62 9,338.00 5,330.38 42.9

CHEMICALS

600-61641-700-00 CHEMICALS-CHLORINE 192.40 1,280.20 3,000.00 1,719.80 42.7 600-61641-800-00 CHEMICALS-FLOURIDE 126.47 638.00 2,000.00 1,362.00 31.9 600-61641-900-00 CHEMICALS-ALL OTHER CHEMICALS .00 4,875.50 10,000.00 5,124.50 48.8

TOTAL CHEMICALS 318.87 6,793.70 15,000.00 8,206.30 45.3

TREATMENT

600-61642-100-00 TREATMENT-LABOR 3,476.97 22,238.26 40,600.00 18,361.74 54.8 600-61642-200-00 TREATMENT-SUPPLIES & EXPENSE 1,005.93 2,730.76 8,000.00 5,269.24 34.1

TOTAL TREATMENT 4,482.90 24,969.02 48,600.00 23,630.98 51.4 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

MISCELLANEOUS TREATMENT

600-61643-100-00 MISC TREATMENT-LABOR .00 217.93 6,090.00 5,872.07 3.6 600-61643-600-00 MISC TREATMENT-INDUSTRIAL TOWE .00 200.00 400.00 200.00 50.0 600-61643-700-00 MISC TREATMENT-MISCELLANEOUS E .00 .00 500.00 500.00 .0

TOTAL MISCELLANEOUS TREATMENT .00 417.93 6,990.00 6,572.07 6.0

WATER TREATMENT

600-61650-000-00 WATER TREAT SUPERVISION/ENG LA 693.76 4,009.18 9,338.00 5,328.82 42.9

TOTAL WATER TREATMENT 693.76 4,009.18 9,338.00 5,328.82 42.9

MAINT OF STRUCTURE IMPR

600-61651-100-00 MAINT OF STRUCTURE IMPR-LABOR .00 174.95 4,500.00 4,325.05 3.9 600-61651-200-00 MAINT OF STRUCTURE IMP-SUPPLIE 257.84 2,534.22 12,000.00 9,465.78 21.1

TOTAL MAINT OF STRUCTURE IMPR 257.84 2,709.17 16,500.00 13,790.83 16.4

MAINT OF WATER TREATMENT EQU

600-61652-100-00 MAINT OF W TREATMENT EQUIP-LAB .00 91.76 4,060.00 3,968.24 2.3 600-61652-200-00 MAINT OF W TREAT EQUIP-SUPPLIE 1,785.08 2,149.13 2,000.00 ( 149.13) 107.5

TOTAL MAINT OF WATER TREATMENT EQU 1,785.08 2,240.89 6,060.00 3,819.11 37.0

OPERATIONS

600-61660-000-00 OPERATIONS-SUPERVISION/ENG LAB 694.71 4,015.93 9,338.00 5,322.07 43.0

TOTAL OPERATIONS 694.71 4,015.93 9,338.00 5,322.07 43.0

STORAGE FACILITIES

600-61661-100-00 STORAGE FACILITIES-LABOR .00 114.70 609.00 494.30 18.8 600-61661-200-00 STORAGE FACILITIES-SUPPLIES & 560.00 560.00 1,000.00 440.00 56.0

TOTAL STORAGE FACILITIES 560.00 674.70 1,609.00 934.30 41.9

TRANSMISSION & DISTRIBUTION

600-61662-100-00 TRANS & DISTRIBUTION-LABOR 752.64 1,583.25 1,522.50 ( 60.75) 104.0 600-61662-200-00 TRANS & DISTRIBUTION-SUPPLIES .00 .00 100.00 100.00 .0

TOTAL TRANSMISSION & DISTRIBUTION 752.64 1,583.25 1,622.50 39.25 97.6 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

METERS

600-61663-100-00 METERS-LABOR 168.70 6,776.02 17,255.00 10,478.98 39.3 600-61663-200-00 METERS-SUPPLIES & EXPENSE .00 .00 500.00 500.00 .0

TOTAL METERS 168.70 6,776.02 17,755.00 10,978.98 38.2

CUSTOMER INSTALLATION

600-61664-100-00 CUSTOMER INSTALLATION-LABOR 2,096.70 6,401.78 10,962.00 4,560.22 58.4 600-61664-200-00 CUSTOMER INSTALL-SUPPLIES & EX .00 .00 200.00 200.00 .0

TOTAL CUSTOMER INSTALLATION 2,096.70 6,401.78 11,162.00 4,760.22 57.4

MISCELLANEOUS

600-61665-100-00 MISCELLANEOUS-LABOR 1,096.57 9,135.29 25,174.83 16,039.54 36.3 600-61665-200-00 MISCELLANEOUS-SUPPLIES & EXPEN 1,231.32 1,862.48 1,000.00 ( 862.48) 186.3

TOTAL MISCELLANEOUS 2,327.89 10,997.77 26,174.83 15,177.06 42.0

MAINTENANCE

600-61670-000-00 MAINTENANCE-SUPERVISION/ENG LA 694.71 4,014.97 9,338.00 5,323.03 43.0

TOTAL MAINTENANCE 694.71 4,014.97 9,338.00 5,323.03 43.0

MAINT OF RESERVOIR/TOWER

600-61672-100-00 MAINT RESERVOIR/TOWER-LABOR .00 42.32 637.42 595.10 6.6 600-61672-200-00 MAINT RESERVOIR/TOWER-SUPPLIES 300.00 300.00 250.00 ( 50.00) 120.0 600-61672-300-00 MAINT RESERVOIR/TOWER-PAINT .00 9,380.00 1,000.00 ( 8,380.00) 938.0

TOTAL MAINT OF RESERVOIR/TOWER 300.00 9,722.32 1,887.42 ( 7,834.90) 515.1

MAINTENANCE OF MAINS

600-61673-100-00 MAINT OF MAINS-LABOR 2,075.60 11,368.23 23,345.00 11,976.77 48.7 600-61673-200-00 MAINT OF MAINS-SUPPLIES & EXPE 2,392.04 16,857.20 22,000.00 5,142.80 76.6

TOTAL MAINTENANCE OF MAINS 4,467.64 28,225.43 45,345.00 17,119.57 62.3 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

MAINTENANCE OF SERVICES

600-61675-100-00 MAINT OF SERVICES-LABOR 190.44 2,145.67 8,627.50 6,481.83 24.9 600-61675-101-00 MAINT OF SERVICES-LEAD SERVICE 44.10 44.10 2,000.00 1,955.90 2.2 600-61675-200-00 MAINT OF SERVICES-SUPPLIES & E 5,233.86 6,663.45 3,000.00 ( 3,663.45) 222.1

TOTAL MAINTENANCE OF SERVICES 5,468.40 8,853.22 13,627.50 4,774.28 65.0

MAINTENANCE OF METERS

600-61676-100-00 MAINT OF METERS-LABOR .00 .00 609.00 609.00 .0 600-61676-200-00 MAINT OF METERS-SUPPLIES & EXP 86.74 330.83 4,000.00 3,669.17 8.3

TOTAL MAINTENANCE OF METERS 86.74 330.83 4,609.00 4,278.17 7.2

MAINTENANCE OF HYDRANTS

600-61677-100-00 MAINT OF HYDRANTS-LABOR 2,374.08 9,220.85 20,300.00 11,079.15 45.4 600-61677-200-00 MAINT OF HYDRANTS-SUPPLIES & E ( 290.00) 2,843.06 2,000.00 ( 843.06) 142.2

TOTAL MAINTENANCE OF HYDRANTS 2,084.08 12,063.91 22,300.00 10,236.09 54.1

MAINTENANCE OF OTHER PLANT

600-61678-100-00 MAINT OF OTR PLANT-LABOR 126.17 172.05 .00 ( 172.05) .0 600-61678-200-00 MAINT OF OTR PLANT-SUPPLIES & .00 .00 200.00 200.00 .0

TOTAL MAINTENANCE OF OTHER PLANT 126.17 172.05 200.00 27.95 86.0

CUSTOMER ACCOUNTS

600-61901-000-00 CUSTOMER ACCTS-SUPERVISION 694.98 4,015.24 9,338.00 5,322.76 43.0

TOTAL CUSTOMER ACCOUNTS 694.98 4,015.24 9,338.00 5,322.76 43.0

METER READING

600-61902-000-00 METER READING-LABOR 385.60 1,289.35 3,045.00 1,755.65 42.3

TOTAL METER READING 385.60 1,289.35 3,045.00 1,755.65 42.3

CUSTOMER COLLECTIONS

600-61903-100-00 CUSTOMER COLLECT-SUPPLIES 914.25 7,745.14 25,000.00 17,254.86 31.0 600-61903-600-00 CUSTOMER COLLECT-ACCT CLERK 724.74 3,874.53 8,185.50 4,310.97 47.3 600-61903-700-00 CUSTOMER COLLECT-FIN OPER MGR 571.51 3,144.89 8,140.50 4,995.61 38.6

TOTAL CUSTOMER COLLECTIONS 2,210.50 14,764.56 41,326.00 26,561.44 35.7 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

UNCOLLECTIBLE ACCOUNTS

600-61904-000-00 UNCOLLECTIBLE ACCOUNTS .00 .00 100.00 100.00 .0

TOTAL UNCOLLECTIBLE ACCOUNTS .00 .00 100.00 100.00 .0

ADMINISTRATIVE & GENERAL

600-61920-100-00 ADMIN & GEN-CITY MANAGER 951.35 5,197.78 13,324.00 8,126.22 39.0 600-61920-200-00 ADMIN & GEN-PUB WRK DIRECTOR 1,617.71 9,286.79 21,417.00 12,130.21 43.4 600-61920-400-00 ADMIN & GEN-GIS SPECIALIST 88.49 835.41 2,802.00 1,966.59 29.8 600-61920-500-00 ADMIN & GEN-SECRETARY 381.80 2,194.41 5,003.00 2,808.59 43.9 600-61920-600-00 ADMIN & GEN-ACCOUNT CLERK 724.74 3,874.22 8,185.50 4,311.28 47.3 600-61920-700-00 ADMIN & GEN-FIN OPER MGR 571.51 3,144.89 8,140.50 4,995.61 38.6 600-61920-800-00 ADMIN & GEN-ADMIN DIRECTOR 1,384.90 6,953.53 18,025.00 11,071.47 38.6

TOTAL ADMINISTRATIVE & GENERAL 5,720.50 31,487.03 76,897.00 45,409.97 41.0

OFFICE SUPPLIES & EXPENSE

600-61921-500-00 OFFICE SUPPLIES & EXP-TELEPHON 627.46 2,799.12 5,500.00 2,700.88 50.9 600-61921-600-00 OFFICE SUPPLIES & EXP-POSTAGE 208.57 382.76 600.00 217.24 63.8 600-61921-700-00 OFFICE SUPPLIES & EXP-OFFICE S 310.20 1,162.13 1,300.00 137.87 89.4 600-61921-800-00 OFFICE SUPPLIES & EXP-ENGINEER .00 .00 100.00 100.00 .0

TOTAL OFFICE SUPPLIES & EXPENSE 1,146.23 4,344.01 7,500.00 3,155.99 57.9

OUTSIDE SERVICES EMPLOYED

600-61923-100-00 OUTSIDE SERVICES-AUDIT 945.08 4,313.37 3,925.00 ( 388.37) 109.9 600-61923-200-00 OUTSIDE SERVICES-CONSULTANTS .00 502.40 12,494.00 11,991.60 4.0 600-61923-300-00 OUTSIDE SERVICES-WATER CONSULT .00 6,869.29 .00 ( 6,869.29) .0 600-61923-400-00 OUTSIDE SERVICES-CITY ATTORNEY .00 .00 4,000.00 4,000.00 .0

TOTAL OUTSIDE SERVICES EMPLOYED 945.08 11,685.06 20,419.00 8,733.94 57.2

PROPERTY INSURANCE

600-61924-000-00 PROPERTY INSURANCE .00 12,862.00 14,700.00 1,838.00 87.5

TOTAL PROPERTY INSURANCE .00 12,862.00 14,700.00 1,838.00 87.5

INJURIES & DAMAGES

600-61925-000-00 INJURIES & DAMAGES .00 9,180.32 9,000.00 ( 180.32) 102.0

TOTAL INJURIES & DAMAGES .00 9,180.32 9,000.00 ( 180.32) 102.0 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

EMPLOYEE BENEFITS

600-61926-200-00 EMPLOYEE BENEFIT - HEALTH/LIFE 9,832.13 62,914.36 133,852.00 70,937.64 47.0 600-61926-400-00 EMPLOYEE BENEFIT - RETIREMENT 1,876.67 10,540.95 24,093.00 13,552.05 43.8 600-61926-500-00 EMPLOYEE BENEFIT - VACATION .00 .00 800.00 800.00 .0 600-61926-600-00 EMPLOYEE BENEFIT - SICK LEAVE .00 .00 3,000.00 3,000.00 .0 600-61926-700-00 EMPLOYEE BENEFIT - HRA & FSA 11.11 357.90 2,200.00 1,842.10 16.3 600-61926-800-00 EMPLOYEE BENEFIT - UNIFORMS .00 800.11 2,598.00 1,797.89 30.8

TOTAL EMPLOYEE BENEFITS 11,719.91 74,613.32 166,543.00 91,929.68 44.8

REGULATORY COMMISSION EXP

600-61928-000-00 REGULATORY COMMISSION EXPENSE .00 245.35 8,000.00 7,754.65 3.1

TOTAL REGULATORY COMMISSION EXP .00 245.35 8,000.00 7,754.65 3.1

MISCELLANEOUS GENERAL

600-61930-100-00 MISC GENERAL-LABOR 28.45 142.25 1,015.00 872.75 14.0 600-61930-200-00 MISC GENERAL-SUPPLIES & EXPENS .00 .00 750.00 750.00 .0 600-61930-300-00 MISC GENERAL-CONFERENCES 100.00 1,529.15 3,000.00 1,470.85 51.0

TOTAL MISCELLANEOUS GENERAL 128.45 1,671.40 4,765.00 3,093.60 35.1

RENT EXPENSE

600-61931-000-00 RENT EXPENSE 90.00 540.00 1,080.00 540.00 50.0

TOTAL RENT EXPENSE 90.00 540.00 1,080.00 540.00 50.0

TRANSPORTATION CLEARING

600-61933-200-00 TRANSPORTATION CLEARING-SUPPLI .00 12,722.34 .00 ( 12,722.34) .0

TOTAL TRANSPORTATION CLEARING .00 12,722.34 .00 ( 12,722.34) .0

TAX EXPENSE

600-62408-000-00 TAX EXPENSE 2,313.22 14,629.25 34,988.00 20,358.75 41.8

TOTAL TAX EXPENSE 2,313.22 14,629.25 34,988.00 20,358.75 41.8

INCOME DEDUCTION

600-62426-000-00 INC DED BONDS/LOANS PRINCIPAL .00 .00 402,262.81 402,262.81 .0

TOTAL INCOME DEDUCTION .00 .00 402,262.81 402,262.81 .0 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

LONG TERM DEBT

600-62427-000-00 LONG TERM DEBT INTEREST .00 94,057.16 247,519.64 153,462.48 38.0

TOTAL LONG TERM DEBT .00 94,057.16 247,519.64 153,462.48 38.0

SUPERVISION & LABOR

600-62820-000-00 SUPERVISION PLANT-LABOR 20,551.30 130,959.82 278,705.00 147,745.18 47.0

TOTAL SUPERVISION & LABOR 20,551.30 130,959.82 278,705.00 147,745.18 47.0

PUMPING & HEAT/LIGHTS

600-62821-000-00 PUMPING EXPENSE 149.93 22,774.70 55,000.00 32,225.30 41.4 600-62821-100-00 POWER & FUEL EXP FOR PUMPING 94.27 4,357.67 8,000.00 3,642.33 54.5

TOTAL PUMPING & HEAT/LIGHTS 244.20 27,132.37 63,000.00 35,867.63 43.1

AERIATION EQUIPMENT

600-62822-000-00 POWER & FUEL EXP FOR AERIATION 10.47 11,844.85 24,000.00 12,155.15 49.4

TOTAL AERIATION EQUIPMENT 10.47 11,844.85 24,000.00 12,155.15 49.4

CHLORINE

600-62823-000-00 CHLORINE CHEMICALS EXPENSE 432.50 ( 267.50) 1,000.00 1,267.50 ( 26.8)

TOTAL CHLORINE 432.50 ( 267.50) 1,000.00 1,267.50 ( 26.8)

PHOSPHORUS

600-62824-000-00 PHOSPHORUS REMOVAL CHEMICALS E .00 16,926.54 30,000.00 13,073.46 56.4 600-62824-100-00 PHOSPHORUS PAYMENT .00 368.77 60,000.00 59,631.23 .6

TOTAL PHOSPHORUS .00 17,295.31 90,000.00 72,704.69 19.2

SLUDGE CHEMICALS

600-62825-000-00 SLUDGE COND CHEMICALS EXP .00 10,738.42 14,000.00 3,261.58 76.7

TOTAL SLUDGE CHEMICALS .00 10,738.42 14,000.00 3,261.58 76.7 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

OTHER CHEMICALS

600-62826-000-00 OTR CHEMICALS FOR SEWAGE TREAT 602.00 2.00 1,500.00 1,498.00 .1

TOTAL OTHER CHEMICALS 602.00 2.00 1,500.00 1,498.00 .1

SUPPLIES

600-62827-400-00 OTR OP SUPPLIES & EXPENSES 88.53 5,116.36 10,000.00 4,883.64 51.2 600-62827-600-00 INDUSTRIAL TOWELS EXPENSE .00 244.32 1,500.00 1,255.68 16.3

TOTAL SUPPLIES 88.53 5,360.68 11,500.00 6,139.32 46.6

TRANSPORTATION

600-62828-200-00 TRANSPORTATION-SUPPLIES & EXPE 1,489.69 17,150.93 24,000.00 6,849.07 71.5

TOTAL TRANSPORTATION 1,489.69 17,150.93 24,000.00 6,849.07 71.5

MAINT OF SEWER COLLECTION

600-62831-100-00 MAINT OF COLLECTION-LABOR 2,113.75 8,422.31 9,135.00 712.69 92.2 600-62831-200-00 MAINT OF COLLECTION-SUPPLIES & 2,354.07 6,813.61 6,200.00 ( 613.61) 109.9 600-62831-300-00 MAINT OF COLLECTION-TELEVISING .00 17,007.71 1,000.00 ( 16,007.71) 1700.8

TOTAL MAINT OF SEWER COLLECTION 4,467.82 32,243.63 16,335.00 ( 15,908.63) 197.4

MAINTENANCE OF LIFT STATION

600-62832-100-00 MAINT OF LIFT STATION-LABOR 86.42 1,480.59 4,060.00 2,579.41 36.5 600-62832-200-00 MAINT OF LIFT STATION-SUPPLIES .00 1,768.33 4,000.00 2,231.67 44.2

TOTAL MAINTENANCE OF LIFT STATION 86.42 3,248.92 8,060.00 4,811.08 40.3

MAINTENANCE OF TREATMENT PLANT

600-62833-100-00 MAINT OF TREAT PLT-LABOR 527.62 4,477.52 16,240.00 11,762.48 27.6 600-62833-200-00 MAINT OF TREAT PLT-SUPPLIES & 8,349.90 14,905.29 30,000.00 15,094.71 49.7

TOTAL MAINTENANCE OF TREATMENT PLA 8,877.52 19,382.81 46,240.00 26,857.19 41.9

MAINTENANCE OF BLDGS & GROUNDS

600-62834-100-00 MAINT BLDG & GROUNDS-LABOR 206.46 1,147.00 10,150.00 9,003.00 11.3 600-62834-200-00 METER REPAIR-LABOR 168.70 6,497.59 20,300.00 13,802.41 32.0 600-62834-300-00 MAINT BLDG & GROUNDS-SUPPLIES 6,809.08 11,382.12 26,000.00 14,617.88 43.8

TOTAL MAINTENANCE OF BLDGS & GROUN 7,184.24 19,026.71 56,450.00 37,423.29 33.7 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

BILLING, COLLECTING & ACCTG

600-62840-200-00 BILLING, COLLECTING-SUPPLIES & 942.70 7,887.36 25,000.00 17,112.64 31.6 600-62840-600-00 ACCOUNT CLERK 724.74 3,874.22 8,185.00 4,310.78 47.3 600-62840-700-00 FINANCE OPER MGR 571.51 3,144.89 8,140.50 4,995.61 38.6

TOTAL BILLING, COLLECTING & ACCTG 2,238.95 14,906.47 41,325.50 26,419.03 36.1

METER READING - LABOR/EXPENSE

600-62842-000-00 METER READING-LABOR & EXPENSES 385.60 1,289.35 2,030.00 740.65 63.5

TOTAL METER READING - LABOR/EXPENSE 385.60 1,289.35 2,030.00 740.65 63.5

UNCOLLECTIBLE ACCOUNTS

600-62843-000-00 UNCOLLECTIBLE ACCOUNTS .00 .00 100.00 100.00 .0

TOTAL UNCOLLECTIBLE ACCOUNTS .00 .00 100.00 100.00 .0

ADMINISTRATION & OFFICE WAGES

600-62850-100-00 ADMIN & GEN-CITY MANAGER 951.35 5,196.75 13,324.00 8,127.25 39.0 600-62850-200-00 ADMIN & GEN-PUB WRK DIRECTOR 1,617.71 9,286.79 21,418.00 12,131.21 43.4 600-62850-400-00 ADMIN & GEN-GIS SPECIALIST 88.49 835.41 2,802.00 1,966.59 29.8 600-62850-500-00 ADMIN & GEN-SECRETARY 381.80 2,194.60 5,003.00 2,808.40 43.9 600-62850-600-00 ADMIN & GEN-ACCOUNT CLERK 724.74 3,874.22 8,185.00 4,310.78 47.3 600-62850-700-00 ADMIN & GEN-FINANCE OPER MGR 571.51 3,144.89 8,140.50 4,995.61 38.6 600-62850-800-00 ADMIN & GEN-ADMIN DIRECTOR 1,384.90 6,953.52 18,026.00 11,072.48 38.6

TOTAL ADMINISTRATION & OFFICE WAGES 5,720.50 31,486.18 76,898.50 45,412.32 41.0

OPERATNG EXPENSES

600-62851-500-00 OP EXPENSES-TELEPHONE 683.84 3,383.09 7,000.00 3,616.91 48.3 600-62851-600-00 OP EXPENSES-POSTAGE 208.57 382.75 1,000.00 617.25 38.3 600-62851-700-00 OP EXPENSES-OFFICE SUPPLIES .00 241.90 1,500.00 1,258.10 16.1 600-62851-800-00 OP EXPENSES-ENGINEERING SUPPLI .00 .00 1,000.00 1,000.00 .0

TOTAL OPERATNG EXPENSES 892.41 4,007.74 10,500.00 6,492.26 38.2

OUTSIDE SERVICES

600-62852-100-00 AUDIT EXPENSES 1,114.33 4,482.63 3,925.00 ( 557.63) 114.2 600-62852-200-00 CONSULTANTS EXPENSES .00 1,730.84 12,494.00 10,763.16 13.9 600-62852-300-00 CONSULTANTS EXPENSES-WWTP .00 11,997.50 .00 ( 11,997.50) .0 600-62852-400-00 CITY ATTORNEY EXPENSES .00 .00 4,000.00 4,000.00 .0

TOTAL OUTSIDE SERVICES 1,114.33 18,210.97 20,419.00 2,208.03 89.2 CITY OF PLATTEVILLE EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 600 - WATER & SEWER FUND

PERIOD ACT YTD ACTUAL BUDGET UNEXPENDE PCNT

INSURANCE

600-62853-100-00 PROPERTY INSURANCE EXPENSE .00 34,501.00 35,000.00 499.00 98.6 600-62853-200-00 WORKER'S COMPENSATION EXPENSE .00 10,694.68 11,000.00 305.32 97.2

TOTAL INSURANCE .00 45,195.68 46,000.00 804.32 98.3

EMPLOYEE BENEFITS

600-62854-200-00 EMPLOYEE BENEFIT - HEALTH/LIFE 10,941.17 63,866.43 163,005.00 99,138.57 39.2 600-62854-400-00 EMPLOYEE BENEFIT - RETIREMENT 1,029.39 12,007.91 30,871.00 18,863.09 38.9 600-62854-500-00 EMPLOYEE BENEFIT - VACATION .00 .00 800.00 800.00 .0 600-62854-600-00 EMPLOYEE BENEFIT - SICK LEAVE .00 .00 3,000.00 3,000.00 .0 600-62854-700-00 EMPLOYEE BENEFIT - HRA & FSA 15.59 454.48 2,200.00 1,745.52 20.7 600-62854-800-00 EMPLOYEE BENEFIT - UNIFORM .00 463.96 2,000.00 1,536.04 23.2

TOTAL EMPLOYEE BENEFITS 11,986.15 76,792.78 201,876.00 125,083.22 38.0

MISCELLANEOUS EXPENSE

600-62856-100-00 MISC (SHOP/LOCATES)-LABOR 1,096.57 9,135.30 23,521.00 14,385.70 38.8 600-62856-200-00 MISC (SHOP/LOCATES)-SUPPL& EXP 8,366.63 14,899.41 25,000.00 10,100.59 59.6

TOTAL MISCELLANEOUS EXPENSE 9,463.20 24,034.71 48,521.00 24,486.29 49.5

RENT EXPENSE

600-62857-000-00 RENT EXPENSE 90.00 540.00 5,600.00 5,060.00 9.6

TOTAL RENT EXPENSE 90.00 540.00 5,600.00 5,060.00 9.6

600-62926-400-00 EMPLOYEE BENEFIT - RETIREMENT 1,130.58 .00 .00 .00 .0

TOTAL DEPARTMENT 926 1,130.58 .00 .00 .00 .0

TOTAL FUND EXPENDITURES 138,220.17 1,156,427.56 3,707,357.04 2,550,929.48 31.2

NET REVENUE OVER EXPENDITURES 264,108.83 886,633.34 1,234,287.96 347,654.62 71.8 BANK RECONCILIATION AND STATEMENT OF INVESTMENTS June 30, 2021 TREASURERS TREASURERS BALANCE BALANCE OUTSTANDING OUTSTANDING BANK BALANCE ACCOUNT MAY RECEIPTS DISBURSEMENTS JUNE CHECKS DEPOSITS JUNE

MOUND CITY BANK ‐ General Checking Accounts‐Annual percentage yield earned 1.02%:

CITY CASH $ 1,085,616.64 $ 710,234.47 $ 852,464.94 $ 943,386.17 $ 288,549.39 $ 31,571.17 $ 1,200,364.39 W/S CASH $ (323,158.37) $ 377,065.29 $ 205,307.20 $ (151,400.28) $ 50,007.62 $ 14,017.35 $ (115,410.01) TOTAL $ 762,458.27 $ 1,087,299.76 $ 1,057,772.14 $ 791,985.89 $ 338,557.01 $ 45,588.52 $ 1,084,954.38

WATER AND SEWER INVESTMENTS AT LGIP: WATER AND SEWER INVESTMENTS AT EHLERS INVESTMENT: State Investment Pool #3 $ 2,237,599.29 (Replacement‐Sewer) $ 260,030.52 State Investment Pool #6 $ 1,487,046.29 (Holding‐Water & Sewer) $ ‐ State Investment Pool #12 $ 511,310.74 State Investment Pool #13 $ 854,290.27 (Depreciation‐Sewer CIP) State Investment Pool #14 $ 831,411.89 (Debt Service Reserve) $ 251,222.79 CD‐Heartland Credit Union $ 251,114.60 (Holding‐W&S) CD Due 10/4/21 CD‐Heartland Credit Union $ 25.00 (Savings Acct ‐ Membership) CD‐Livingston State Bank $ 250,000.00 (Repl.‐Sewer) CD due 8/24/21 CITY OF PLATTEVILLE AIRPORT COMMISSION FINANCIAL REPORT JUNE 30, 2021 CITY OF PLATTEVILLE BALANCE SHEET JUNE 30, 2021 FUND 200 - AIRPORT FUND

BEGINNING CURRENT YTD ENDING BALANCE ACTIVITY ACTIVITY BALANCE

ASSETS

200-10001-000-000 ALLOCATED CASH .00 .00 .00 .00 200-10002-000-000 TREASURER'S CASH 202,571.72 ( 45,709.12) 2,213.21 204,784.93 200-10003-000-000 AIRPORT CASH - RESTRICTED BAL 124,000.00 .00 ( 85,765.15) 38,234.85 200-11110-000-000 AIRPORT INVESTMENTS 8,765.67 .32 2.64 8,768.31 200-13911-000-000 ACCOUNTS RECEIVABLE MISC. 36,284.17 .00 ( 37,980.57) ( 1,696.40) 200-16120-000-000 AIRPORT FUEL INVENTORY 24,386.94 .00 .00 24,386.94 200-17238-000-000 AIRPORT LOAN RECEIVABLE .00 .00 .00 .00

TOTAL ASSETS 396,008.50 ( 45,708.80) ( 121,529.87) 274,478.63

LIABILITIES AND EQUITY

LIABILITIES

200-21211-000-000 VOUCHERS PAYABLE ( 101,438.02) .00 102,721.85 1,283.83 200-21220-000-000 WAGES PAYABLE CLEARING .00 .00 .00 .00 200-21313-000-000 6.20% SOC. SEC. EES .00 .00 .00 .00 200-21314-000-000 1.45% SOC. SEC. EES .00 .00 .00 .00 200-21315-000-000 6.20% SOC. SEC. ERS .00 .00 .00 .00 200-21316-000-000 1.45% SOC. SEC. ERS .00 .00 .00 .00 200-21700-000-000 1.45% SOC. SEC. ERS .00 .00 .00 .00 200-23160-000-000 PREPAYMENTS .00 .00 .00 .00 200-26000-000-000 DEFERRED (PREPAID) REVENU ( 284.86) .00 284.86 .00 200-27015-000-000 ADVANCE FROM GENERAL FUND ( 48,010.70) 1,273.72 7,573.59 ( 40,437.11) 200-27238-000-000 AIRPORT SHORT-TERM LOAN .00 .00 .00 .00

TOTAL LIABILITIES ( 149,733.58) 1,273.72 110,580.30 ( 39,153.28)

FUND EQUITY

200-30000-000-000 BUDGET VARIANCE .00 .00 .00 .00 200-31110-000-000 AIRPORT FUND BALANCE ( 246,274.92) .00 .00 ( 246,274.92) 200-34000-000-000 RESERVE FOR ADV. FROM GEN .00 .00 .00 .00 200-34110-000-000 P.O. ENCUMBRANCE .00 .00 .00 .00 NET INCOME/LOSS .00 44,435.08 10,949.57 10,949.57

TOTAL FUND EQUITY ( 246,274.92) 44,435.08 10,949.57 ( 235,325.35)

TOTAL LIABILITIES AND EQUITY ( 396,008.50) 45,708.80 121,529.87 ( 274,478.63) CITY OF PLATTEVILLE DETAIL REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021 FUND 200 - AIRPORT FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

PUBLIC CHARGES FOR SERVICE

200-46340-460-000 AVIATION FUEL CASH SALES 7,158.91 17,084.26 76,125.00 ( 59,040.74) 22.44 .00 ( 59,040.74) 200-46340-461-000 AVIATION FUEL CREDIT CARD 6,054.77 20,777.03 76,125.00 ( 55,347.97) 27.29 .00 ( 55,347.97) 200-46340-463-000 LAND RENT FOR PRIVATE HANGA .00 .00 3,762.00 ( 3,762.00) .00 .00 ( 3,762.00) 200-46340-464-000 HANGAR RENT 967.62 25,718.99 41,000.00 ( 15,281.01) 62.73 .00 ( 15,281.01) 200-46340-466-000 INTEREST AIRPORT INVESTMENT .32 2.64 .00 2.64 .00 .00 2.64 200-46340-467-000 INTEREST - NOW ACCOUNT 73.85 475.09 1,200.00 ( 724.91) 39.59 .00 ( 724.91) 200-46340-468-000 LAND RENTAL PARCEL A .00 49,749.66 90,500.00 ( 40,750.34) 54.97 .00 ( 40,750.34) 200-46340-470-000 LAND RENTAL PARCEL B .00 3,697.50 7,395.00 ( 3,697.50) 50.00 .00 ( 3,697.50) 200-46340-471-000 LAND RENTAL PARCEL C .00 397.50 795.00 ( 397.50) 50.00 .00 ( 397.50) 200-46340-473-000 MISCELLANEOUS .00 .00 30,000.00 ( 30,000.00) .00 .00 ( 30,000.00) 200-46340-480-000 A & A HANGAR RENT .00 .00 1,455.00 ( 1,455.00) .00 .00 ( 1,455.00) 200-46340-485-000 CIP PAYMENT FROM CITY .00 .00 19,750.00 ( 19,750.00) .00 .00 ( 19,750.00)

TOTAL PUBLIC CHARGES FOR SE 14,255.47 117,902.67 348,107.00 ( 230,204.33) 33.87 .00 ( 230,204.33)

TOTAL FUND REVENUE 14,255.47 117,902.67 348,107.00 ( 230,204.33) 33.87 .00 ( 230,204.33) CITY OF PLATTEVILLE DETAIL EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2021

FUND 200 - AIRPORT FUND

PERIOD BUDGET % OF ENC UNENC ACTUAL YTD ACTUAL AMOUNT VARIANCE BUDGET BALANCE BALANCE

AIRPORT

200-53510-804-000 AIRPORT: ATTORNEY FEES .00 .00 1,500.00 1,500.00 .00 .00 1,500.00 200-53510-805-000 AIRPORT: FUEL 100LL 32,692.37 32,692.37 66,500.00 33,807.63 49.16 .00 33,807.63 200-53510-806-000 AIRPORT: FUEL JET-A PURCHASE 13,985.40 30,049.07 52,000.00 21,950.93 57.79 .00 21,950.93 200-53510-807-000 AIRPORT: FUEL MAINTENANCE 1,332.00 1,332.00 1,000.00 ( 332.00) 133.20 .00 ( 332.00) 200-53510-809-000 AIRPORT: FAHERTY RECYCLING 62.50 250.00 708.00 458.00 35.31 .00 458.00 200-53510-810-000 AIRPORT: BUILDINGS & GROUND 130.00 166.26 10,000.00 9,833.74 1.66 .00 9,833.74 200-53510-813-000 AIRPORT: 10 BAY HANGAR LOAN ( 1,273.72) ( 448.59) 17,100.00 17,548.59 ( 2.62) .00 17,548.59 200-53510-814-000 AIRPORT: FUEL PURCHASES 374.44 1,926.21 4,000.00 2,073.79 48.16 .00 2,073.79 200-53510-815-000 AIRPORT: FUEL FLOWAGE (TO M 552.68 2,008.82 9,000.00 6,991.18 22.32 .00 6,991.18 200-53510-816-000 AIRPORT: FED/WI GRANT PROJEC 1,287.41 5,648.15 85,750.00 80,101.85 6.59 .00 80,101.85 200-53510-817-000 AIRPORT: CREDIT CARD FEES 140.59 486.69 1,400.00 913.31 34.76 .00 913.31 200-53510-820-000 AIRPORT: GENERAL SUPPLIES 282.80 1,067.28 2,000.00 932.72 53.36 .00 932.72 200-53510-821-000 AIRPORT: PROPANE .00 .00 2,000.00 2,000.00 .00 .00 2,000.00 200-53510-823-000 AIRPORT: LIABILITY INS .00 6,634.00 6,800.00 166.00 97.56 .00 166.00 200-53510-824-000 AIRPORT: AIRPORT MGR'S CONT 8,000.00 40,000.00 96,000.00 56,000.00 41.67 .00 56,000.00 200-53510-827-000 AIRPORT: POSTAGE 3.06 18.78 60.00 41.22 31.30 .00 41.22 200-53510-828-000 AIRPORT: PR & ADVERTISING .00 .00 500.00 500.00 .00 .00 500.00 200-53510-830-000 AIRPORT: SALES TAX 124.31 1,266.83 2,000.00 733.17 63.34 .00 733.17 200-53510-833-000 AIRPORT: TELEPHONE 273.87 1,312.91 2,800.00 1,487.09 46.89 .00 1,487.09 200-53510-836-000 AIRPORT: ALLIANT 459.10 3,121.27 9,500.00 6,378.73 32.86 .00 6,378.73 200-53510-847-000 AIRPORT: AVIATION FUEL TAX .00 345.48 2,500.00 2,154.52 13.82 .00 2,154.52 200-53510-848-000 AIRPORT: EQUIPMENT EXPENSES 263.74 974.71 5,000.00 4,025.29 19.49 .00 4,025.29

TOTAL AIRPORT 58,690.55 128,852.24 378,118.00 249,265.76 34.08 .00 249,265.76

TOTAL FUND EXPENDITURES 58,690.55 128,852.24 378,118.00 249,265.76 34.08 .00 249,265.76

NET REV OVER EXP ( 44,435.08) ( 10,949.57) ( 30,011.00) 19,061.43 ( 36.49) .00 ( 10,949.57) THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE REPORTS Taskforce on Inclusion, Diversity, and Equity Update July 13, 2021 ITEM NUMBER: VOTE REQUIRED: VI.B.3. N/A PREPARED BY: Adam Ruechel, City Manager Description: The Taskforce for Inclusion, Diversity, and Equity met formally on Monday June 28, 2021. Those members in attendance were staff liaisons Adam Ruechel & Jessica Lee-Jones, council representative Jason Artz, and TIDE members Rosalyn Broussard, Lynne Parrott, Keith Custer, and Jean Zawacki. During this meeting, the taskforce started reviewing the City of Platteville proposed Flag Raising policy and were provided with examples of other municipal policies regarding the raising of flags on municipal buildings. The consensus from the group was members were in favor of creating a policy and potentially have flag raisings be in conjunction with an organization event. Members will be reviewing the policy and providing feedback and potential suggested revisions to the July meeting. During this meeting, taskforce members reviewed how last meeting they split up into groups of two to conduct an asset mapping activity where taskforce members were assigned a specific section of the city of Platteville and were tasked with identifying key assets which were in that part of the city from recreational facilities, churches, businesses, organizations, educational institutions, etc. The long-term goal is at future taskforce meetings to start identifying how a particular concern in the community could be assisted by the assets identified. Taskforce members also were tasked with an assignment to reach out to one business owner and ask them about struggles their business is having with inclusion, diversity, and equity and will be bringing this feedback back to the group to start creating tasks the TIDE committee can tackle. The committee also discussed a long-term goal of creating a calendar for reviewing the City municipal code to consider TIDE related proposal changes.

DEPARTMENT PROGRESS REPORTS

Department Progress Report Administration Director Nicola Maurer June 2021

ACCOMPLISHMENTS: • Continued support for transition to UWP ITS (Information Technology Services) as City of Platteville IT services provider • Continued support for transition to a new payroll Accounting Specialist • Continued support and development of City Clerk function • Continued support for implementation of AP Workflow module • Assisted with planning for resumption of water disconnections • Submission of annual TIF District reports to Dept of Revenue • Review of and updates to draft 2020 audit report and financial statements • Completed work to support 2021A, 2021B and 2021C bond issues • Learned and assessed miBudget module for suitability for implementation • Coordination of De-escalation training for City Clerk and Finance teams • Filing for ARPA grant funds

MAJOR OBJECTIVES FOR THE COMING MONTH: • Continue support and development of City Clerk department • Continue work on bond issues 2021A, 2021B and 2021 C including S&P ratings call • Assist municipal advisor with update of long-range financial plan • Planning & support for payroll system improvements • Planning & support for resumption of water disconnections • Enhancement of budget processes and development of budget spreadsheets • Review and distribution of 2022 budget base wage/benefit spreadsheet

City of Platteville June 2021 Progress Report City Manager

Accomplishments: • Met with Platteville resident about the potential of how he could start a taxi business. Staff was able to provide the documents necessary to gain licensure as well as potential financial assistance available from various organizations. • Met with Tony Calabrese the President/CEO of the Dubuque Community YMCA/YWCA about potential opportunities to partner with City Park and Recreation activities such as day camps along with discussing the potential of a long-term partnership for either a community center or utilizing spaces in the community for community center type activities. City Staff will be exploring various concepts further with the YMCA and looking to loop in the Platteville School District into future conversations. • Attended Rural Development Initiatives and Successes Webinar. • Officially the City of Platteville and the Platteville School District have agreed to the transfer of the OE Gray building. I have met or spoken with all the tenants and new lease agreements are finalized. City Staff is working with the Platteville School District on the final transition and will be looking to officially close on the transaction in the month of July. • City Staff was able to meet with property owner Ms. Broussard in June and provide her with multiple documents which should help assist her regarding her property boundary concerns. • Assisted Communication Specialist Richards on the roll-out of another Living Local & Loving It Series regarding the Gaga Ball Pit at Smith Park. • Assisted in the Platteville Regional Chamber of Commerce Annual Golf Outing. • Attended the Pride Event on Tuesday, June 22nd put on by Southwest Rainbow Alliance and a variety of other organizations within the City of Platteville. • Attended the ribbon-cutting ceremony/meet and greets of Platteville businesses FIRE and World Finance

Major Objectives for the Coming Month: • Continue to work with staff on ever changing COVID-19 environment. • Continue to work with Department Heads on the implementation of 2021 Budget. • Continue to work on City Manager Assigned 2021 City Goals: o Fire Station Comp. Analysis ▪ Chief Simmons and I are working with Director Carroll on the roll-out of proposed changes to Chapter 24 of Municipal Ordinance related to the fire station. These will be heading to the Plan Commission for review soon. ▪ Continue to review O.E. Gray as potential location for fire station. o TIDE (Taskforce for Inclusion, Diversity, and Equity) ▪ Taskforce is currently reviewing flag raising policy. ▪ Taskforce is working on asset mapping to identify resources to address various TIDE related matters. o Marketing ▪ Have started filming various video series to be rolled out in future months regarding City Hall updates, etc. ▪ Working with Communication Specialist on roll out of Mission Statement Plan for City of Platteville. ▪ Working with Communication Specialist on Community Wide Marketing Theme and yearly video production opportunity. ▪ Working with Community Engagement Staff team on creation of city-wide hashtags and promotional opportunities. o Thoughtful Development/Prosperous Economy ▪ Working on designing roll out of CIP Process for 2022 Budget. ▪ Council President Daus and I continue to work with property owners in City about potential residential development opportunities. o Quality Infrastructure, Amenities & Services ▪ Continue to work on broadband potentials opportunities for City. ▪ Working with City Staff on onboarding of new Human Resource Specialist. ▪ Work with staff on implementation of 2021 CIP Projects.

FIRE DEPARTMENT PROGRESS REPORT

Period Ending: Saturday, July 3, 2021

ACCOMPLISHMENTS • Continue to attend weekly meetings with City EOC key staff to plan and adapt to the still changing environment and mandates in the response to the COVID-19 pandemic. EOC staff plan to discontinue weekly meetings beginning July 1, 2021. • Fire Department responded to 19 calls for service in June bringing the total call response to 134 YTD. The fire department responded to 103 calls for service for the same YTD time period in 2020. The fire department responded to 225 total calls in 2020. • Work continues on the rewrite of Chapter 24 Fire Prevention & Protection ordinance and is nearing staff completion to then move to the Planning Commission to review. Majority of the updates pertain to the recommendations within the Fire Department Comprehensive Analysis report. We are working to move towards a more formal municipal fire department staffed by volunteers. This is the current model we have but will ensure that all ordinances, policies, and procedures account for this model. • Initial meetings with City departments which use radios to communicate on a regular basis have completed with all departments experiencing the same issues with decreased range and capabilities of the radio system. Meetings have been scheduled for July to meet with Comelec and Racom who are radio system vendors in our area. • Work on new capital improvement project documents and planning have been mostly completed and give a more comprehensive look at fire department capital expenses over the next 20+ years.

MAJOR OBJECTIVES FOR THE COMING MONTH • Continue to work with City departments and area radio vendors to come up with a solution to restore public safety radio communications throughout the City. If this continues to get worse, public safety will see major concern for responder safety as communications are a vital part of our response. • Complete updates to Chapter 24 ordinance so document can be submitted to Planning Commission to review.

PUBLIC INFORMATION ITEMS • None

THINGS THAT NEED ATTENTION (City Manager/City Council) • Continue to focus on the next steps for a new Fire Safety Facility which include funding for site/building design to determine next viable steps.

COMMITTEE REPORT • Next regular meeting of the PFC is tentatively scheduled for Tuesday, August 3, 2021 at 5:00pm in the Police Department Training Room.

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Platteville Public Library Director’s Report June 2, 2021

LIBRARY NEWS

The Phase 3 hours and services expansion will begin on Wednesday, May 12. Library hours will be Monday through Friday, 10am-6pm and Saturday, 10am-1pm. Patrons are welcome to come in to browse the collections, use our meeting spaces, and furniture and computers will be available. Curbside pickup will continue throughout the summer for those that are unable to come into the building.

Robin Cline announced her resignation from the Platteville Common Council on Tuesday, May 25. The Library Board will have a new Council representative appointed after the new council member is selected in July.

Library Specialist Hoppenjan submitted a grant request through the African Studies Program at UW-Madison. The request was partially funded in the amount of $400. The intent of the READ AFRICA program is to give public libraries throughout Wisconsin the opportunity to enrich their collections with new titles that will enable Wisconsin readers to deepen their understanding of Africa.

All of the in-person 1st grade classes have visited the library for a tour, a presentation on how to care for library materials, and the distribution of their new library cards. The virtual 1st grade class received a copy of the library card application and many have visited to pick up their new card and bag of library goodies.

In May we welcomed Kalle Pluemer and Sara Sherer as Summer Library Pages. Library Page Bailey Watson will return to her position with the start of the new UW-P semester in the fall.

Director Lee-Jones has been working with City Manager Ruechel and PAIDC Director Ela Kakde to schedule a series of TIDE (Taskforce on Inclusivity, Diversity, and Equity) meetings and events. The taskforce will have up to 3 meetings per month, including a regular monthly meeting, an informal team building gathering, and an educational component (webinars, guest lecture, etc.).

Library Specialist Sigwarth is the author of a new children’s book, “Dear Librarian”, that will be released on June 1. She will be hosting an author visit and book signing in City Park on June 26. A video version of her story can be found here.

STAFF DEVELOPMENT

The Library leadership team held a meeting with WiLS to do a long-term visioning session related to staffing needs. Library operating hours, staff training needs, and compensation levels were discussed. The entire staff will participate in a similar exercise during our upcoming in-service.

Business Manager Philipps and Director Lee-Jones attended a City-wide training on the financial software the City uses for accounts payable and payroll. A new procedure will be implemented that will allow us to move to a paperless billing system.

Library DIrector Lee-Jones and Youth Services Manager Isabell attended the virtual Wisconsin Association of Public Libraries Conference.

The Library will be closed on Friday, June 11 for a staff in-service. In addition to a long-term staff visioning session, we will also cover safety procedures including a fire drill and active shooter refresher.

BUILDING/MAINTENANCE NEWS

Building Maintenance Specialist Butson assisted with the following: ● Removed adhesive/lettering residue from 1st floor wall behind circulation desk ● Elevated/improved our DVD cleaning arrangement ● Consulted on a 1st floor staff workroom door improvement plan

Mike Mair from My Hearing Loops was on-site twice in May to relocate and then repair our Circulation Desk hearing loop. FOUNDATION NEWS

● Received a $1,600 Platteville Community Fund grant to support outreach/book bike needs ● Approved three library staff funding requests ○ Children/Teen COVID Supplies- $505 to cover outdoor programming needs including bubble machine, a microphone and speaker, and large story props ○ Children/Teen Summer Library Program Support- $695 to purchase supplies, prizes, and pay for public yoga classes and a Mississippi River museum presentation ○ Adult Services- $1450 for weekly Grab & Go kits June through September

YOUTH SERVICES ACTIVITY Erin Isabell, Lydia Sigwarth, Valerie Curley, Troy Hoppenjan

Programs Community outreach, partnerships, volunteers

UWP Spring Virtual Storytime- 12 sessions- 1331 views Westview- 1st grade visits- 3 classes- 48 Cereal art virtual program- 137 views Platteville Middle School- 6th grade visits- 5 classes- 106 Yoga- 4 sessions- 344 views UWP- Circle K- grab and go- 3

Self-directed activities Professional Development

Grab & go bags: 5/3/21 Shake up your shelves- SLJ Webinar Erin I want my hat back- 30 5/4-5/7/21 WAPL Conference Erin Popsicle craft- 30 5/20/21 SLJ Day of dialogue Conference Erin Yarn ball craft- 30 5/25-5/26/21 Indigenous voices Webinar Erin Butterfly coffee filters- 45 Binoculars- 12 Rainbow fish- 25 Llama Llama headband- 20 Very hungry caterpillar- 20

Dial-a-Story: 36 calls

PATRON SERVICES ACTIVITY Karina Zidon, Nancy Sagehorn, Kelli Miller, Zayne Chrysanthemum

Programs Community outreach, partnerships, volunteers

5/13 Chinese Women Writers on the Environment: A Dr. Dong Isbister - presentation Multi-Ethnic Anthology of Fiction and Nonfiction with Editor Dr. Dong Isbister - 14 adults

Self-directed activities Professional Development

5/03 Grab & Go: Shrinky Dinks 5/06 Library Journal Day of Dialog: Memoir Matters, Karin 5/10 Grab & Go: Cork Stamps Slaughter, Historical Fic, Romance writers, Women in Art - Nancy 5/17 Grab & Go: Sunflower Seeds 5/07 WLTC Data Visualization II webinar - Kelli 5/24 Grab & Go: Tissue Paper Poppies 5/12 Passive Programming That Pulls Them In: Provocative Passive Programming Ideas - Nan 5/17 Weeding Your Collections (SWLS) - Zayne 5/20 WPLC Digital Steering Committee - Karina 5/21 WLTC team video call - Kelli 5/27 WISCAT users group meeting - Nancy LIBRARY DIRECTOR MEETINGS

5/3 Cheryl 5/13 Community Enrichment 5/4 WAPL Session Police in Libraries: A Social Justice Issue 5/13 Karina 5/4 WiLS staff planning meeting 5/14 TIDE planning with Ela Kakde 5/4 WAPL Session: Keynote address by Eric Klinenberg, author 5/14 Library Leadership Team of” Palaces for the People” 5/17 Mike Mair, My Hearing Loop 5/4 WAPL Session: Choose Your Own Adventure- How One 5/17 Grant County Literacy Council meeting Google Form Made Succession Planning Fun 5/17 Kelli Miller, WLTC check-in 5/4 Erin 5/17 Cheryl 5/5 WAPL Session: Compact Outreach 5/18 WiLS long-term staff vision 5/5 WAPL Session: Graceful Security Through Difficult TImes 5/18 Erin 5/5 Kelly Podach Francis and Karen Utley, Library Board 5/19 Emergency Broadband Benefits webinar orientation 5/19 Kelly Jo Hadfield, call re: TIDE/special needs services 5/5 WAPL Session: Whole Person Librarianship- A Look at Adult 5/21 Mike Mair, My Hearing Loop and Youth Librarian Collaboration 5/21 Karina 5/6 WAPL Session: Designing for the FUture- the Post-Pandemic 5/21 Troy, 6 month check-in Library 5/21 Library leadership team 5/6 Ryan Dowd webinar: How to Reduce Police Calls and Keep 5/21 WI Resource Library Director meeting Everyone Safe in Your Organization 5/21 TIDE gathering 5/6 Karina 5/24 TIDE debrief 5/7 WAPL Session: Public Library Records Retention Basics 5/24 Cheryl 5/7 Library Leadership team 5/25 Erin 5/10 Jones Scholarship Committee 5/25 Common Council 5/10 Kelli Miller, WLTC update 5/26 City Department Directors 5/10 Cheryl 5/26 miViewpoint A/P and PO workflow training 5/11 Karina 5/27 Spring Platteville Community Fund Grant Reception 5/11 Erin 5/28 SWLS Tech Committee 5/11 Zayne, eight week check-in 5/28 Library leadership team 5/11 Common COuncil 5/28 Karina 5/12 City Department Directors meeting 5/28 TIDE meeting

City of Platteville Museum Department Progress Report for June 2021 Prepared July 6, 2021

ACCOMPLISHMENTS • Attendance, Education & Programs o In-person and off-site or virtual program/virtual tour/virtual exhibition/virtual school field trip attendance for June 2021 was 2,662 vs. 0 in 2020. ▪ In-Person Attendance: 525 • 5 school field trips: 151 ▪ Virtual School Field Trips: 6 ▪ Virtual Tours: 1,966 ▪ Virtual Programs: 106 ▪ Virtual Exhibitions: 59 o Year-to-Date in-person and off-site or virtual program/virtual tour/virtual exhibition/virtual school field trip attendance is 6,477 vs. 339 in 2020. o Continued alternative program delivery per digital strategy ▪ Website metric: 2,646 users, 3,056 sessions, (2,597 / 90% new users), 5,285 page views, 1.73 pages per session, 0:57 session average duration, 69.83% bounce rate (a bounce is a single-page session on the site) ▪ Social media remote learning campaign: • Facebook Daily Page Engaged Viewers for June: 2,461 [The number of people who engaged with your Page. Engagement includes any click or story created. (Unique Users)] • Facebook Daily Page Engaged Viewers for Year to Date: 14,607 • New Facebook page likes in June: 29 • Lifetime Total Facebook page likes: 1,740 ▪ YouTube views in June: 319 views, 37.6 hours watch time, 6 new subscribers, (53 channel subscribers total) ▪ YouTube view year to date: 1,428 views, 183 hours watch time, 20 new subscribers

• Operations o Held first of three Miners Ball dance lessons at Music in the Park (June 1) o Planned and promoted Heritage Day, and solicited sponsorships. o Continued virtual learning campaign (5+ posts weekly) through social media channels: Collections Corner, Science Thursday, STEAM Saturday, and Museum Week o With volunteer assistance, sorted collection of Galena and other minerals in the Green Room of the Rock School. Separated out museum-quality specimens and stored. Created categories and price points ($3, $13, $16, $50, $75, etc.) for retailing minerals in Museum Store. Merchandised new specimens and began selling. o Worked with Miners Ball Committee, July 4th Committee, and Historic Re-enactment Committee to plan events. o Welcomed visit from Dr. Harry Jebens, Museum Board President from 1971-1979. o Worked with Museum Intern Jean Vergeer on developing museum style guide. o Participated in National Guard Community Day (June 5) o Met with family of late mining historian Loren Farrey. Received three car-loads of donated materials. Inventoried and completed deed of gifts for all items. o Met with Bev Vaillancourt re. Virtual College for Kids and future collaboration with Sauk County Historical Society (June 8). o Created “M is for Music and Mining” program for Make Music Platteville. Organized Chough Singers to learn new song. Held rehearsals. Filmed performance on M and in Bevans Mine. Edited video and broadcast it in partnership with Make Music Platteville. o Met with Amy Seeboth Wilson re. collaboration with UW-Platteville Sustainability Farm to School educators (June 15). o Met with Kasha Huntowski and Beth Lemke of Neville Public Museum in Green Bay to learn about public/private museum operations in other larger municipalities (June 16). o Met with contractors (Midwest Roofing, Renaissance Roofing) and subcontractors working on bid package for CDBG-funded Hanmer Robbins roof replacement project. o Worked with Driftless Pathways archeologists on Indian Park (June 18) and Native American lithic tools analysis and curatorial project (June 18 and 25). o Participated in Tourism Council (June 21). o Met with mining author Steve Bussan to discuss Mine Day and other collaborations (June 22). o Worked on defining CIP projects for 10 years to come, obtaining estimates and completing budgets. o Polled board members on possible completion priorities for four possible phases of work for Museum Site & Facilities Comprehensive Plan. o Met with Sarah Bremmer of the WI Geological and Natural History Survey to receive educational materials for East Display exhibitions and future science programs for youths and adults. o Museum Intern authored a new DVD with menu graphic and two animated icons for two- button Rollo Jamison video exhibit.

• Buildings and Grounds o The Kubala Washatko Architects and Museum Director presented Museum Site & Facilities Comprehensive Plan to Common Council on June 22. o Museum Director worked with Ron Brisbois, Grant County Economic Development, on preparing RFP for Rock School roof replacement. o Volunteer Martin Jacobson and Museum Facilities Tech began completed a foundation for a new train track switch stand, and completed installation. o Carey’s Seamless Gutters installed brown-painted half-round gutters and downspouts on Rock School building. o Droessler began tuckpointing foundation of Rock School. o Scheduled railroad fence construction with Fink Fencing for fall 2021. o Volunteer Martin Jacobson replaced lights and installed transformer and updated wiring in 1965 Empire Mine models, causing lights to work again. He also replaced textile belts. o Museum Facilities Technician Corey Jenny dug out under railroad tracks, installed new railroad ties and washed gravel, and connected mechanisms for train switch stand; replaced glass panels in Cabinet of Curiosities, refilled hand sanitizer stations, kept train gassed and running, greased railroad tracks, repaired the handicap accessible button on back door, applied WD-40 to moving parts of German mortar, cleaned collections storage areas, replaced screws in men’s urinals, installed locks on two sliding exhibit cases, applied six yards of mulch to the Kopp Memorial Pollinator Garden, replaced 20+ light bulbs and installed new lamps for new exhibits, created wheeled cart for ore can exhibit in East Display, cut down two 14-foot stage platforms into four separate platforms, hung M wood carving painting, replaced furnace filters, and performed other maintenance tasks.

• Collections • Cataloged 471 artifacts into the Past Perfect catalog.

• Total catalog records created (since starting October 2020) is 1,423 • Humidified and flattened a total of 76 in June. Total of maps humidified and flattened (since starting in January 2021) 374. o All remaining maps to be humidified and flattened that did not previously have an Object ID have been labeled with an FIC (found in collections) number to allow for tracking and documentation. o Projected timeframe to finish humidifying and flattening the remaining maps is approximately two months. • Aisles were cleared from final room in collections storage in the Hanmer Robbins building, allowing accesses to all shelving units and use of the large safety ladder as we continue to rearrange and rehouse artifacts to optimize storage space and prioritize the long-term care and safety of the collections. Collections Management Staff Rachel worked approx. 66 hours Sherri worked approx. 72 hours Volunteer/intern Heidi volunteered approx. 12 hours

• Exhibits and Interpretation • Collaborated with Director Erik Flesch to create two new 3’ x 4’ interpretive posters for Recorded History and A Tale of Three Cities (Rollo’s collection from Beetown to Platteville), along with several standalone photos o Hung posters in the exhibit areas • Assembled 4 new displays within East Gallery and Rollo Jamison exhibits o Mine Safety o Organizational History o Explosives exhibit o Recorded History – wire and tape recorder and recordings o Also added CB and Ham Radio artifacts to the display case exhibiting artifacts related to Rollo’s careers, pursuits, and military experience. Also added additional artifacts to Stills display.

Rachel Vang worked approx. 35 hours.

• Development, Fundraising, and PR o Friends of the Mining & Rollo Jamison Museums Philanthropic Gifts for June 2021 totaled $7,929.44. o 2021 Philanthropic Gifts to date total $15,629.08. ▪ Year-to-date Unrestricted Gifts of General Support, Membership Dues, Sponsorships, and Special Events income total $14,428.92. This is: • 18% of Friends’ $78,000 Annual Budget for these categories of income [Assuming full in-person Miners Ball and Historic Re-enactment] • Cash on hand is $26,504.03 (Mound City Bank Super NOW), which is 55% of Friends’ $48,000 Direct Operating Support to City of Platteville. ▪ Year-to-date Capital Project Gifts total $700 (4% of $16,795 Annual Budget for this category of income). o Publicity: ▪ Published annual membership solicitation and Heritage Day advertisement in the July water bill. ▪ Platteville Journal: • “Schools, Houses Named to State Register,” June 2 • “Make Music Monday,” June 16 • Heritage Day event listing, June 29 • “4th of July Returns Sunday,” June 30 • Heritage Day advertisement, June 30 • 4th of July Ad, June 30 ▪ Telegraph Herald articles: • “Two Platteville Buildings added to Wisconsin Register of Historic Places,” June 8 • “Make Music Platteville Returning,” June 19 • “Make Music Day shakes things up,” June 22 • “Plan envisions connected future for Mining & Rollo Jamison Museums in Platteville,” June 24 • “Platteville Celebrates Independence Day,” June 29

• Museum Volunteers and Staffing o 10 volunteers worked 32.5 volunteer hours for the month (722.5 hours year to date).

MAJOR OBJECTIVES FOR THE COMING MONTH • Operations and Programs: o Hold a successful Heritage Day on July 4. o Continue marketing tour program. o Prepare for Mine Day on August 21. • Buildings and grounds: o Complete Rock School foundation tuckpointing project. o Schedule railroad fence construction. • Collections: o Continue IMLS-supported collections work plan. • Exhibitions: o Refine new exhibits. PUBLIC INFORMATION ITEMS • 2021 Museum Hours: o The is open for daily admission, train rides and mine tours May 1 through October 31, 2021, 10 a.m. – 5 p.m. o This year, The Mining & Rollo Jamison Museums celebrate three significant milestones: the 50th anniversary of the completion of the Mining Museum (1971), the opening of the Bevans Mine to the public (1976) and the opening of the Rollo Jamison Museum in Platteville (1981). o During the off-season of November through May, the Museums are closed for tours except for ticketed special events and virtual programs. o Shop for merchandise online at www.mining.jamison.museum/shop. We offer year-round in-store or curbside pickup (no delivery) for online orders. Call us at (608) 348-3301 to schedule a pickup time. o Learn more at (608) 348-3301 or at www.mining.jamison.museum.

General Information: Our mission is to continue in the pursuit of excellence in the areas of regional and mining history. To achieve that purpose, the museums are commissioned to be custodians of the past; to interpret the rich lead and zinc mining heritage of the region, as well as to preserve, interpret, and display the artifacts that help define Southwest Wisconsin. City of Platteville

DEPARTMENT PROGRESS REPORT

Police Department

Week Ending: Saturday, July 3, 2021

ACCOMPLISHMENTS • PD Staff assisted with the 6th Annual Stuff the Cruiser food drive for the local food pantry. Approximately 70 bags of groceries were collected and donated to the food pantry. • A hiring process for the position of Police Officer was completed in early June. An applicant is being screened with the potential they may fill one of the two existing vacancies. • The second Police Officer informational video has been placed on the PD’s website and our Facebook page. This installment addresses the topic of legal and illegal fireworks.

MAJOR OBJECTIVES FOR THE COMING MONTH. • Assist with the 4th of July events and the Hometown Week events including the Southwest Music Fest, Berry Fest and the Party in the Park. • Begin advertising and start a hiring process to fill a part-time Telecommunicator vacancy. • Meet with local radio providers to discuss options to improve radio communications for First Responders and City Departments.

PUBLIC INFORMATION ITEMS Nothing currently.

THINGS THAT NEED ATTENTION (City Manager/City Council) Nothing currently.

COMMITTEE REPORT • The Police and Fire Commission is scheduled to meet on Tuesday, July 6th. It is anticipated the August 3rd meeting will be canceled unless agenda items come up which require the attention of the Commission. The Commission met on June 1st and the meeting minutes from the May 4th regular PFC meeting were approved at that time. City of Platteville DEPARTMENT PROGRESS REPORT Department of Public Works Howard B. Crofoot, P.E.

Period Ending: July 6, 2021

ACCOMPLISHMENTS • Continued work on the Dewey Street project. • Continued work on the Deborah Court drainage repair project. • Continued work on Blower project at Wastewater Plant. Long lead items are ordered for summer replacement. • Alerted the public that fares will be charged for taxi/bus rides as of July 1 • Completed Sidewalk Repair contract for slab replacements. • Completed agreement for Smart Poles Living Lab with Alliant Energy. • Submitted 2020 Compliance Maintenance Annual Report (CMAR). • Received confirmation of DNR streambank stabilization grant for 3 of 4 locations with work to be completed by 12/31/2022.

MAJOR OBJECTIVES FOR THE COMING MONTH • Work with DNR to complete paperwork for the 2021 LSL grant. • Continue Dewey Street project. • Continue Deborah Court project. • Begin Commerce Street/Southwest Road project. • Begin Business 151 sidewalk installation project. • Continue preparing for the Business 151 Highway Safety project – possibly starting in late July. • Repeal and recreate the Resolution regarding the Functional Classification of Streets. FHWA has corrected the initial determination by the State that Longhorn Drive can be withdrawn from the list of Collector streets. (on the Council agenda June 25 and July 13)

PUBLIC INFORMATION ITEMS

THINGS THAT NEED ATTENTION (City Manager/City Council)

COMMITTEE REPORTS Project Update 07/06/2021

Lead Service Lines (LSL): There were 615 known lead water service lines identified within the City of Platteville. 445 lines were replaced under the original two grants at a cost of $494,873.64. Staff submitted a final disbursement request for LSLs completed as of 12/31/2020. Currently, City Staff have identified 167 remaining private lead water service lines eligible for replacement. 3 lines are not eligible for replacement under the DNR Grants. Staff submitted a grant application for 50 LSL replacements in 2021. DNR representatives have indicated that the City shall be receiving grant funding for 2021. DNR is to provide a State – Municipal aid agreement soon.

Reserved Parking: (current as of 07/06/2021) Staff have reached out to current renters of the Downtown Reserved Parking program to remind them that the Reserved Parking Program will begin accepting applications on a first-come, first- serve basis starting on Thursday, July 15, 2021 for the upcoming season. At this time, 7 full- year renters which hold 20 of the reserved stalls have indicated that they will be renewing for the 2021 – 2022 season to August 31, 2022. One summer renter will be extending through May 31, 2022.

2021 Projects

Business Highway 151 Highway Safety Improvement Program (HSIP): This is a safety project on Business Highway 151 to reduce traffic crashes. The proposal will be to do design in 2020 and construction in 2021. It will convert 2 lanes to 3 lanes from Staley to Eastside Road and convert 4 lanes to 3 lanes from Eastside Road to the divided 4 lane road by A&W. There will be pedestrian accommodations at the Water St and Eastside Road intersections. There will be a pedestrian path from NOVUS to Eastside Road. Staff purchased long lead time traffic signal poles. Poles were delivered in January. Bids were opened on December 8, 2020. The low bidder was McGuire Construction from Monroe, WI. The bids came in more than $100,000 under the last cost estimate. Any savings will reduce the funds required by the City. The project is supposed to be completed by the end of October. There has been no indication of the start date yet.

Business Highway 151 Sidewalks: The contract was awarded to G-Pro Excavating and will be coordinated with the Business Highway 151 HSIP project. This project had the preconstruction conference on June 3. Work should begin shortly.

Dewey Street: The contract was awarded to Owen’s Excavating. There was a Public Information meeting on April 5, 2021. Water, sanitary sewer and storm sewer has been installed from Elm to Fourth Street. Curb and gutter, plus most of the sidewalks have been completed from Elm to Fourth Street. The contractor is working on sanitary sewer from Water to Jefferson and the additional work on Jefferson Street.

Deborah Court storm water ditch: The contract was awarded to JI Construction. The contractor has completed most of the work. There is one section at the very bottom that needs to be completed, then punchlist items.

Rountree Branch Streambank Stabilization: Staff submitted a grant request last spring for the 2021-2022 DNR grant program. Last summer, staff were informed that our project would not be funded. Late January, staff were informed by DNR staff that there was additional funding for the program and our grant request will be funded. The local match will be a part of the 2022 budget request for project completion in 2022. There are four locations along the Rountree that were selected for grant funding. This will be similar to the earlier project on UW-Platteville and Chamber properties. The DNR sent the official award document on July 1 for 3 of the 4 locations. The final location out past the JN Stone railroad bridge was deleted from the project.

Commerce Street Utility Replacement: Due to multiple water main breaks on Commerce Street and the favorable bids for Dewey Street, the Water and Sewer Commission approved a project to replace water and sanitary sewer utilities on Commerce Street. The utility will also do full pavement replacement from Main to Mineral St. This project has been awarded and combined with the Southwest Road project below. The contractor will be completing this work in August.

Southwest Road Water Main Relocation: Due to the City’s ability to do work cheaper and easier than the State, DFD and UW-Platteville asked the City to relocate the water main on Southwest Road that is in the way of the Sesquicentennial Hall construction. The State will reimburse the City for the necessary work for the project. The City is looking to extend the project slightly to improve the situation for the City. This portion would be at the utility’s cost. UW-Platteville has agreed with the cost breakdown. This portion of the project will begin shortly and should be completed by the end of July.

Sidewalk Repair: The contracts were awarded. Sidewalk slab replacements are completed. The grinding contractor will be coming in soon.

DEPARTMENT PROGRESS REPORT

Luke Peters Parks & Recreation Director / City Forester

Month: June

ACCOMPLISHMENTS - Completed orientation for all Pool Attendants and Lifeguards. - Opened the Platteville Family Aquatic Center. Attendance though June is back to our pre- pandemic levels with daily passes on pace to be our most successful since 2012. - Ordered a new cleaning robot and main drain covers for the pool. - Met with the Dubuque YMCA to discuss future collaboration possibilities. - Kevin Butson retired from the Parks Department after 31 years of service to the City. - We continue to interview and hire staff for recreation positions. - Started all summer programming including U5, U7, U9, U11, and U14 Soccer, Coed Volleyball, Women’s Volleyball, and 3-on-3 Basketball. - Met with residents around Harrison Park to discuss adding a flagpole and posting more “no dog” signage around the park. - Accepted a $750 donation from the Platteville Thrift Shop to help pay recreation fees for local children that may not otherwise have the means of participating. - Toured O.E. Gray School. - An archeologist met with the Indian Park Committee to advise them on future steps for their research. - Continue to meet regularly with the Pickleball Committee to discuss the ongoing project in Legion Park. At the time of the report, the electrician has finished up all below ground conduit and the excavator is installing geogrid and rock to form the base. - Eastman Cartwright has completed the roof on the Dairy Days Shed. They will be starting on the siding soon. - Working with the 4th of July Committee to plan this year’s celebration. - We are continuing to work on our Capital Improvement Plan for the next five years.

MAJOR OBJECTIVES FOR THE COMING MONTH - For the summer months our focus remains on programming and the pool. COMMITTEE REPORTS - Community Safe Routes Committee (CSRC): The next meeting will be on Monday, July 19, 2021 at 6:00 p.m. via Zoom. - Parks, Forestry & Recreation Committee: The next meeting will be on Monday, July 19, 2021 at 7:00 p.m. via Zoom.

Platteville Senior Center & PEAK Program Report

June 2021

We are continuing the process of safely reopening with limited attendance games, classes, presentations, and support groups.

Picked-up and delivered food bank distributions to seniors unable to leave their homes.

Assisted ADRC “Meals on Wheels” program in delivering 90-plus meals per day.

Continued (re)scheduling programming for the 2nd half of 2021.

Continued fundraising effort for a new transit van. This effort was spurred by the donation/pledge of two-thirds of the cost of the vehicle by a longtime Center participant. In addition to the original $35,000 pledge, we have raised over $20,000 in donations and grants.

Transitioned to a digital-delivery-only monthly newsletter, currently sent to 220 households. Event and menu calendars can also be found in the Platteville Journal, and county-wide ADRC News & Views newsletter.

Began hiring process for our Driver/Aide position.

Met with the new director of the Platteville Main Street program to communicate accessibility concerns common among seniors.

Featured in the Shopping News’ annual Young at Heart issue.

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE ACTION Repeal of Resolution 21-12 and Re-creation of Updates to July 13, 2021 ITEM NUMBER: the Functional Classification of Streets in Platteville VOTE REQUIRED: VII.A. Majority PREPARED BY: Howard B. Crofoot, P.E., Director of Public Works

Description: The Wisconsin DOT periodically distributes a map with Functional Classifications of Streets in urban areas. The last one was done for Platteville in 2005. The Functional Classification process determines which streets by traffic volume and land use are Interstate Highways (IH) Principal Arterials (PA), Minor Arterials (MA), Collectors (COL) and Local Roads (LOC). Since Platteville does not have an Interstate, this does not apply. Wisconsin DOT prefers that 8 – 12% of the roads are designated as PA, 10 – 15% as MA, 5 – 11% as COL and 65 – 80% as LOC. On the enclosed spreadsheet their proposed classifications show 12.2% as PA, 13.9% as MA, 6.6% as COL as 67.3% as LOC.

The DOT had a question regarding Milton Longhorn Drive. They originally believed that since it was owned by the University of Wisconsin – Platteville, it was a private street and could not be granted certain status. The Federal Highway Administration ruled that since this is a public University and the street is open to the general public, it could be eligible to be designated as a Minor Arterial (MA).

All proposed changes are listed in the spreadsheet attached as Exhibit A to the Resolution and on the map attached as Exhibit B to the Resolution.

Budget/Fiscal Impact: There is little impact to the City. It does not increase State aids. The streets on this map and list are eligible for Federal aids and for programs like the Multi-Modal Supplement grant program of last year. Local streets are not eligible for this funding. This funding is very competitive. Platteville has not received a Federal grant for this type of work since the 1996 Main Street reconstruction project.

Recommendation: Approve Resolution 21-12, Repeal of Resolution 21-02 and Re-creation of Updates to the Functional Classification of Streets in Platteville.

Sample Affirmative Motions:

I move to approve Resolution 21-12, Repeal of Resolution 21-02 and Re-creation of Updates to the Functional Classification of Streets in Platteville. Attachments: • Platteville Functional Classification map – 2005 • Resolution 21-12, Repeal of Resolution 21-02 and Re-creation of Updates to the Functional Classification System for Platteville • Spreadsheet of proposed Functional Classification changes – July 2021 (Exhibit A) • Platteville Functional Classification map – Proposed July 2021 (Exhibit B) PLATTEVILLE Functional Classification 11/21/2005

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RESOLUTION 21-12

REPEAL OF RESOLUTION 21-02 AND RE-CREATION OF UPDATES TO THE FUNCTIONAL CLASSIFICATION OF STREETS IN PLATTEVILLE

WHEREAS, the Wisconsin Department of Transportation conducts periodic reviews and updates to the functional classification system of streets across the state of Wisconsin; and

WHEREAS, the Federal Highway Administration has issued guidance related to the development of functional classification of streets; and

WHEREAS, the Wisconsin Department of Transportation has submitted recommended changes to the functional classification system of streets in the Platteville Urban Area; and

WHEREAS, the changes proposed to the functional classification system of streets in Platteville are attached as Exhibit A and the proposed change map is attached as Exhibit B; and

WHEREAS, the Common Council of the City of Platteville has reviewed the proposed updates and finds that the proposed updates are consistent with Federal Highway Administration’s guidance and are consistent with the Wisconsin Department of Transportation’s recommendations and justifications;

WHEREAS, Resolution 21-02 was rejected by the Federal Highway Administration because it did not include the University of Wisconsin – Platteville owned street named Milton Longhorn Drive;

NOW, THEREFORE, BE IT RESOLVED, by the Common Council of the City of Platteville that Resolution 21-02 is repealed; and

NOW, THEREFORE, BE IT RESOLVED, by the Common Council of the City of Platteville that the updates to the functional classification of streets in the Platteville Urban Area as outlined in the attached table as Exhibit A and in the attached map as Exhibit B are approved and the City Clerk is to transmit this Resolution to the appropriate State and Federal officials.

Adopted this 13th day of July, 2021. BY ORDER OF THE COMMON COUNCIL CITY OF PLATTEVILLE, WISCONSIN

______Barbara Daus Council President ATTEST:

______Candace Klaas City Clerk

RECOMMENDED FUNCTIONAL CLASSIFICATION CHANGES

WEsDOT Region; South West (SW) County: Srant Urbaniized} Area; Plattevllle Population: 11,224

Urban Area: COL LOC I TOTAL PLATTEVILLE Starting Mileage: j 7.04 | 45.19J 67.69 No. Route Limits From To IH PA MA COL IOC Reason fS 151 BR JSH1S1-USH151 uMA to uPA 3.50 -3.50 _1 iDT4800->7400, Land Use (Menards, Super Walmart} I Water Street (STH 80) >itt St' Walnut Delf Rd u PA to UMA -1.30 1.30 ^DT 3000, Land Use (Golf Course}, Continuity

3 Airkee Ave Chestnut St - Southwest Rd uCOL to tiMA 0.26 -0.26

uity tickory St Southwest Rd - W Main St u CO I to uMA 0.33 -0.33 >DT3600,Landuse|UW)

t> t/tllton longhorrs Dr >outhwest Rd" Greenwood Ave itCOL to tjMA 0.35 -0.35 >rivate Road (Remains a COL} 7 < ColteEe Dr A/ Main" Greenwood Ave uCOl to liMA 0.29 -0.29 kDT 1900, Continuity (Keep COL if 6 stays LOG]

8 •lain St JAB-NColteecDr uMA to uCOL -0.68 0.68 ^DT 1300, Continuity 9 .TH 81 ^uerry Ln - UAB uMA to uPA 0.22 -0.22 ^DT (4700) - PA to be extended to STH D or USH 61 on county map 10 :amp St >TH81-N4th5t uLOC to UCOL 0.44 -0.44 Estimated ADT, Apts and Park 11 A/ Madison St >TH81-N4thSt UCOL to ULOC -0.39 0.39 .ow ADT (130J

i2 :u mace St ^ Chestnut St-N Water St UCOL to ttMA 0.27 -0.27 ^,DT(2600},Landuse 13 t/iain St \i Chestnut St-N Water St uCOL to uMA 0.27 -0.27 IDT 15100], Landuse

14 ^ 2nd St :tirnace St - Pine St uCOL to uLOC -0.20 0.20 .ow ADT (280)

15 tthSt ::urnaceSt"PineSt uCOL to uLOC -0.20 0.20 .ow ADT (330}

16 N Gricfley Aye > Chestnut St - Southwest Rd UCOL to UIOC -0.23 0.23 .aw ADT (610)

17 :astside Rd/£nterprise Dr U5H1SIBR-STH80 uCOL to uMA 1.30 -1.30 \DT (2100) and Landuse (Hospital, Business on North End) 18 Sreenwood Ave :ircieDr-College Or u LOG to uCOL 0.24 -0.24 estimated ADT > 750, Umduse {College} IS Sreenwoocf Ave :oS!ege Dr- MiSton Longhorn Dr uCOL to uMA 0.13 -0.13 Estimated ADT > 750, Lancfuse {College} 20 to

Change: 0 I 2.42 | -0.2 -2.56 0.34

End Mlleaee: 0 j 8.28 | 9.4 4.48 45.53

End*: I 12.2% | 13.9* 6.6» 67.3%

dosimble range 5%.12% 10%-1S'& S%"'S1% SSy,.BO% PLATTEVILLE Functional Classification - DRAFT

I Greenwood AVB iCOL->MA (IS) I lADT.LanduM.Continulty Greenwood Avo | L2:l^- LCO*COL EttADT.Landuie

'•,''[17) , EoatBldo Rd/Entorpriao Dr |COL->MA I ADT (2100) I LnndUte (Hoapltnl, Butlnow on North End)

<^Drt-L ^ ^ ____Co11ogo Farm Rd. . . g_ s

Legend Existing Plannxf- Other Principal Artorial Railroads MlnorArtcrtnl Lakes. Rhfcra, Streamg Coflcctor Cfty/yilaoc Boundary Local Urt>m(lzcd)AreB 0.325 0.65 1.3 ;., ! Other surrounding urtiandzed) area Miles Rural Ana •NOTE Allplmnwmnnouilcn* tfppoiliwtuntonlr ^^3 County Boundary

Th* Infarmtlttn unthtw map* iind produod (rom lUfuUDfPlannlrnrnd Dipnrtmint d Tr.n.portlJon (WHOOT). Any nun WHDOTfpni*lydl*crimnHH*MHtywn*fdlna THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: ACTION 1. Initial Resolution Authorizing $1,860,000 General July 13, 2021 ITEM NUMBER: Obligation Bonds for Street Improvement Projects VOTE REQUIRED: VII.B, C, D, E 2. Initial Resolution Authorizing $150,000 General Majority Obligation Bonds for Sewerage Projects 3. Resolution Directing Publication of Notice to Electors Relating to Bond Issues 4. Resolution Providing for the Sale of Not to Exceed $2,010,000 General Obligation Corporate Purpose Bonds, Series 2021A PREPARED BY: Nicola Maurer, Administration Director

Description: The 2021 City of Platteville CIP Budget includes funding of $2,085,488 through general obligation bonds for street reconstruction and storm sewer projects. After reviewing the project bids along with estimates for some projects staff is recommending funding the adjusted amount of $1,931,819 through general obligation bonds for the following projects:

Dewey Street (Water to Elm) $975,978 Business Highway 151 Safety Improvement Project - Construction Phase $810,488 Deborah Court Storm Sewer Ditch $145,353

The total bond issue for the street reconstruction and storm sewer projects, including bond issue costs, is $2,005,000.

Brian Roemer, Municipal Advisor with Ehlers, will be making a presentation on the proposed $2,005,000 General Obligation Bonds.

Budget/Fiscal Impact: The City of Platteville debt will increase $2,005,000, with this amount to be included in calculating City debt capacity.

Recommendation: Staff recommends the City Council approve the four resolutions listed above, which will authorize the City of Platteville to move forward with the 2021 borrowing of $2,005,000 (not to exceed $2,010,000).

Sample Affirmative Motions (four separate motions will be needed): “I move to adopt Initial Resolution 21-13 Authorizing $1,860,000 General Obligation Bonds for Street Improvement Projects” “I move to adopt Initial Resolution 21-14 Authorizing $150,000 General Obligation Bonds for Sewerage Projects” “I move to adopt Resolution 21-15 Directing Publication of Notice to Electors Relating to Bond Issues” “I move to adopt Resolution 21-16 Providing for the Sale of Not to Exceed $2,010,000 General Obligation Corporate Purpose Bonds, Series 2021A.”

Attachments: • Ehlers Series 2021A Pre-Sale Report • Initial Resolution 21-13 Authorizing $1,860,000 General Obligation Bonds for Street Improvement Projects • Initial Resolution 21-14 Authorizing $150,000 General Obligation Bonds for Sewerage Projects • Resolution 21-15 Directing Publication of Notice to Electors Relating to Bond Issue • Resolution 21-16 Providing for the Sale of Not to Exceed $2,010,000 General Obligation Corporate Purpose Bonds, Series 2021A

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Financing Plan / Issue Sizing GO Bonds 2021 Projects Capital Projects Dewey Street 975,978 Business Hwy 151 810,488 Deborah Ct. Storm Sewer Ditch 145,353

Project Needs 1,931,819

Issuance Expenses Municipal Advisor 18,700 Bond Counsel 12,000 Paying Agent If terms 850 Rating 13,500 Underwriter Fees 25,063

Total Funds Needed 2,001,932

Less: Interest earnings on proceeds (161)

Rounding 3,229

Size of Issue 2,005,000

Note: Interest is calculated at 0.05% for 2 months.

Page 6 Projected Impact of Proposed Projects Existing Debt Payments Projected Debt Service Debt Total Debt Debt Impact on a Equalized Value Change Total of All Net Debt General Obligation Bonds, 2021 Net Debt Levy Service Tax Abatement Service Service Projection in Value Obligations Service Levy $2,005,000 Service Levy Change $ 100,000 of Value Rate @ 3% Sources Tax Rate Tax Rate Dated 9-16-21 Taxes Change Growth YEAR YEAR Prin (3/1) Rate Interest Total YEAR 2020 614,977,400 2.49% 2,225,384 (723,386) 1,501,998 2.44 2020 1,501,998 2.44 244.24 2.44 2020 2021 635,806,300 3.39% 2,560,077 (1,032,122) 1,527,955 2.40 2021 1,527,955 25,956 2.40 240.32 (3.92) 2.40 2021 2022 642,164,363 1.00% 2,706,869 (1,363,315) 1,343,554 2.09 2022 165,000 0.50% 25,726 190,726 1,534,280 6,325 2.39 238.92 (1.39) 2.34 2022 2023 648,586,007 1.00% 2,645,191 (1,276,450) 1,368,741 2.11 2023 100,000 0.50% 26,200 126,200 1,494,941 (39,339) 2.30 230.49 (8.43) 2.22 2023 2024 655,071,867 1.00% 2,249,249 (1,065,819) 1,183,430 1.81 2024 145,000 0.60% 25,515 170,515 1,353,945 (140,996) 2.07 206.69 (23.81) 1.95 2024 2025 661,622,585 1.00% 2,253,188 (1,055,195) 1,197,993 1.81 2025 100,000 0.75% 24,705 124,705 1,322,698 (31,247) 2.00 199.92 (6.77) 1.85 2025 2026 711,135,911 7.48% 2,189,180 (1,042,440) 1,146,740 1.61 2026 120,000 0.90% 23,790 143,790 1,290,530 (32,168) 1.81 181.47 (18.44) 1.75 2026 2027 718,247,270 1.00% 1,868,183 (978,758) 889,425 1.24 2027 125,000 1.05% 22,594 147,594 1,037,019 (253,511) 1.44 144.38 (37.09) 1.37 2027 2028 725,429,743 1.00% 1,739,365 (867,890) 871,475 1.20 2028 125,000 1.20% 21,188 146,188 1,017,663 (19,356) 1.40 140.28 (4.10) 1.30 2028 2029 779,631,940 7.47% 1,210,435 (354,335) 856,100 1.10 2029 125,000 1.35% 19,594 144,594 1,000,694 (16,969) 1.28 128.35 (11.93) 1.24 2029 2030 787,428,260 1.00% 831,268 (350,193) 481,075 0.61 2030 125,000 1.45% 17,844 142,844 623,919 (376,775) 0.79 79.24 (49.12) 0.75 2030 2031 795,302,542 1.00% 830,990 (355,390) 475,600 0.60 2031 125,000 1.55% 15,969 140,969 616,569 (7,350) 0.78 77.53 (1.71) 0.72 2031 2032 803,255,568 1.00% 794,580 (345,005) 449,575 0.56 2032 150,000 1.75% 13,688 163,688 613,263 (3,306) 0.76 76.35 (1.18) 0.70 2032 2033 811,288,124 1.00% 777,275 (339,250) 438,025 0.54 2033 150,000 1.95% 10,913 160,913 598,938 (14,325) 0.74 73.83 (2.52) 0.66 2033 2034 836,271,555 3.08% 514,400 (83,000) 431,400 0.52 2034 150,000 2.05% 7,913 157,913 589,313 (9,625) 0.70 70.47 (3.36) 0.63 2034 2035 844,634,270 1.00% 289,125 (81,425) 207,700 0.25 2035 150,000 2.10% 4,800 154,800 362,500 (226,813) 0.43 42.92 (27.55) 0.38 2035 2036 853,080,613 1.00% 188,070 (84,720) 103,350 0.12 2036 150,000 2.15% 1,613 151,613 254,963 (107,537) 0.30 29.89 (13.03) 0.26 2036 2037 861,611,419 1.00% 82,880 (82,880) 0.00 2037 (254,963) 0.00 (29.89) 0.00 2037 2038 870,227,533 1.00% 80,960 (80,960) 0.00 2038 0.00 0.00 0.00 2038

TOTALS 26,036,667 (11,562,532) 14,474,136 TOTALS 2,005,000 262,049 2,267,049 16,741,188 TOTALS

NOTES Rates based Aa2 sale 5/6/21 + 0.35

Page 7 Allocation of General Obligation Bonds, 2021 Purpose Levy - Streets Levy - Stormwater TOTAL Amount $1,855,000 $150,000 Dated 9/16/2021 9/16/2021 Payment Date 3/1 3/1 Total Year Principal Rate Interest Total Principal Rate Interest Total Principal Interest Total Outstanding 2021 0.00% 0.00% - - - 2,005,000 2022 155,000 0.50% 23,849 178,849 10,000 0.50% 1,877 11,877 165,000 25,726 190,726 1,840,000 2023 90,000 0.50% 24,290 114,290 10,000 0.50% 1,910 11,910 100,000 26,200 126,200 1,740,000 2024 135,000 0.60% 23,660 158,660 10,000 0.60% 1,855 11,855 145,000 25,515 170,515 1,595,000 2025 90,000 0.75% 22,918 112,918 10,000 0.75% 1,788 11,788 100,000 24,705 124,705 1,495,000 2026 110,000 0.90% 22,085 132,085 10,000 0.90% 1,705 11,705 120,000 23,790 143,790 1,375,000 2027 115,000 1.05% 20,986 135,986 10,000 1.05% 1,608 11,608 125,000 22,594 147,594 1,250,000 2028 115,000 1.20% 19,693 134,693 10,000 1.20% 1,495 11,495 125,000 21,188 146,188 1,125,000 2029 115,000 1.35% 18,226 133,226 10,000 1.35% 1,368 11,368 125,000 19,594 144,594 1,000,000 2030 115,000 1.45% 16,616 131,616 10,000 1.45% 1,228 11,228 125,000 17,844 142,844 875,000 2031 115,000 1.55% 14,891 129,891 10,000 1.55% 1,078 11,078 125,000 15,969 140,969 750,000 2032 140,000 1.75% 12,775 152,775 10,000 1.75% 913 10,913 150,000 13,688 163,688 600,000 2033 140,000 1.95% 10,185 150,185 10,000 1.95% 728 10,728 150,000 10,913 160,913 450,000 2034 140,000 2.05% 7,385 147,385 10,000 2.05% 528 10,528 150,000 7,913 157,913 300,000 2035 140,000 2.10% 4,480 144,480 10,000 2.10% 320 10,320 150,000 4,800 154,800 150,000 2036 140,000 2.15% 1,505 141,505 10,000 2.15% 108 10,108 150,000 1,613 151,613 -

$ 1,855,000 243,544$ $ 2,098,544 $ 150,000 18,505$ $ 168,505 $ 2,005,000 $ 262,049 $ 2,267,049

Page 8 Debt Capacity

$45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 80.86% 79.95% 69.92% $10,000,000 60.34% 52.07% 41.28% $5,000,000 33.77% $0

Statutory Debt Limit (5%) Internal Debt Limit (3.5%) Principal Outstanding

Page 9 3 YEAR TREND IN MUNICIPAL BOND INDICES

The Bond Buyer “20 Bond Index” (BBI) shows average yields on a group of municipal bonds that mature in 20 years and have an average rating equivalent to Moody’s Aa2 and S&P’s AA. Source: The Bond Buyer

Page 10 Resolution No. 21-13

INITIAL RESOLUTION AUTHORIZING $1,860,000 GENERAL OBLIGATION BONDS FOR STREET IMPROVEMENT PROJECTS

BE IT RESOLVED by the Common Council of the City ofPlatteville, Grant County, Wisconsin, that there shall be issued, pursuant to Chapter 67, Wisconsin Statutes, general obligation bonds in an amount not to exceed $1,860,000 for the public purpose of paying the cost of street improvement projects.

PASSED BY THE COMMON COUNCIL on the 13th day of July, 2021.

THE CITY OF PLATTEVILLE

Barbara Daus City Council President ATTEST: „/•">.. '<<-"

Candace Klaas City Clerk

(SEAL)

QB\69000909.1 Resolution No. 21-14

INITIAL RESOLUTION AUTHORIZING $150,000 GENERAL OBLIGATION BONDS FOR SEWERAGE PROJECTS

BE IT RESOLVED by the Common Council of the City ofPlatteville, Grant County, Wisconsin, that there shall be issued, pursuant to Chapter 67, Wisconsin Statutes, general obligation bonds in an amount not to exceed $150,000 for the public purpose of paying the cost of sewerage projects, consisting of storm water projects.

PASSED BY THE COMMON COUNCIL on the 1.3th day of July, 2021.

THE CITY OFPLATTEVILLE

Barbara Daus City Council President ATTEST: ^

Candace Klaas City Clerk

(SEAL)

QB\69000909.1

Resolution No. 21-15

RESOLUTION DIRECTING PUBLICATION OF NOTICE TO ELECTORS RELATING TO BOND ISSUES

WHEREAS, initial resolutions authorizing general obligation bonds have been adopted by the Common Council of the City of Platteville, Grant County, Wisconsin (the "City") and it is now necessary that said initial resolutions be published to afford notice to the residents of the City of their adoption;

NOW, THEREFORE, BE IT RESOLVED that the City Clerk shall, within 15 days, publish a notice to the electors in substantially the form attached hereto in the official City newspaper as a class 1 notice under ch. 985, Wis. Stats.

PASSED BY THE COMMON COUNCIL on the 13th day of July, 2021.

THE CITY OF PLATTEVILLE

______Barbara Daus City Council President ATTEST:

______Candace Klaas City Clerk

(SEAL)

QB\69000853.1

Resolution No. 21-16

RESOLUTION PROVIDING FOR THE SALE OF NOT TO EXCEED $2,010,000 GENERAL OBLIGATION CORPORATE PURPOSE BONDS, SERIES 2021A

WHEREAS, the City of Platteville, Grant County, Wisconsin (the "City") has adopted initial resolutions (the "Initial Resolutions") authorizing the issuance of general obligation bonds for the following public purposes and in the following amounts:

(a) $1,860,000 for street improvement projects; and

(b) $150,000 for sewerage projects consisting of storm water projects (collectively, the "Projects").

WHEREAS, the Common Council hereby finds and determines that the Projects are within the City's power to undertake and therefore serve a "public purpose" as that term is defined in Section 67.04(1)(b), Wisconsin Statutes.

NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City that:

Section 1. Combination of Issues. The issues referred to above are hereby combined into one issue of bonds designated "General Obligation Corporate Purpose Bonds, Series 2021A" (the "Bonds") in an amount not to exceed $2,010,000 for the purposes above specified.

Section 2. Sale of the Bonds. The Common Council hereby authorizes and directs that the Bonds be offered for public sale. At a subsequent meeting, the Common Council shall consider such bids for the Bonds as may have been received and take action thereon.

Section 3. Notice of Sale. The City Clerk (in consultation with Ehlers & Associates, Inc. ("Ehlers")) is hereby authorized and directed to cause the sale of the Bonds to be publicized at such times and in such manner as the City Clerk may determine and to cause copies of a complete, Notice of Sale and other pertinent data to be forwarded to interested bidders as the City Clerk may determine.

Section 4. Official Statement. The City Clerk (in consultation with Ehlers) shall also cause an Official Statement to be prepared and distributed. The appropriate City officials shall determine when the Official Statement is final for purposes of Securities and Exchange Commission Rule 15c2-12 and shall certify said Official Statement, such certification to constitute full authorization of such Official Statement under this resolution.

PASSED BY THE COMMON COUNCIL on the 13th day of July, 2021.

THE CITY OF PLATTEVILLE

______Barbara Daus City Council President ATTEST:

______Candace Klaas (SEAL) City Clerk QB\69000754.1

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: Resolution Providing for the Sale of Approximately DATE: ACTION $2,435,000 Water and Sewer System Revenue Bonds, Series July 13, 2021 ITEM NUMBER: 2021B VOTE REQUIRED: VII.F. Majority PREPARED BY: Nicola Maurer, Administration Director

Description: The 2021 City of Platteville Water and Sewer Budget includes capital projects to be funded in part through issuing bonds. The 2021 CIP project plan has now been updated and funding needs have been established. After reviewing the received project bids along with estimates for some projects, staff is recommending funding the amount of $2,144,178 through revenue bonds for the following projects:

Dewey Street (Water to Elm) $693,411 Southwest Road Water Main Relocation $85,881 Commerce St. Water Main Replacement $158,695 Business Highway 151 Safety Improvement Project - Construction Phase $30,000 WWTP Aeration Blowers & MCC, Chemical Pumps/Orthophosphate Analyzer $688,991 Water St Lift Station and Generator $150,000 WWTP Standby Generator (Design Phase) $287,000 WWTB Building Heat (Engineering cost) $20,000 Contingency/Overbuilds $30,200

The total bond sizing for the water and sewer capital improvement projects, including bond issue costs and debt service reserve, is $2,435,000.

Brian Roemer, Municipal Advisor with Ehlers, will be making a presentation on the proposed $2,435,000 Water and Sewer System Revenue Bonds.

Budget/Fiscal Impact: The bonds will be special obligations of the City of Platteville, payable only out of revenues of the Water and Sewer System, and therefore do not constitute general obligation debt or count against the City’s general obligation debt borrowing capacity.

Recommendation: Staff recommends the City Council approve the resolution, which will authorize the City of Platteville to move forward with the 2021 borrowing of $2,435,000 of Water and Sewer System Revenue Bonds.

Sample Affirmative Motion: “I move to adopt Resolution 21-17 Providing for the Sale of $2,435,000 Water and Sewer System Revenue Bonds, Series 2021B”

Attachments: • Ehlers Series 2021B Pre-Sale Report • Resolution 21-17 Providing for the Sale of $2,435,000 Water and Sewer System Revenue Bonds, Series 2021B

July 13, 2021

Pre-Sale Report for

City of Platteville, Wisconsin

$2,435,000 Water and Sewer System Revenue Bonds, Series 2021B

Prepared by: Advisors:

Ehlers Brian Roemer, Municipal Advisor N21W23350 Ridgeview Parkway West, David Ferris, Municipal Advisor Suite 100 Waukesha, WI 53188

BUILDING COMMUNITIES. IT’S WHAT WE DO.

EXECUTIVE SUMMARY OF PROPOSED DEBT

Proposed Issue: $2,435,000 Water and Sewer System Revenue Bonds, Series 2021B

Purposes: The proposed issue includes financing for the following purposes: • Finance 2021 Water & Sewer System Improvements. Debt service will be paid from sewer and water and sewer revenues.

Authority: The Bonds are being issued pursuant to Wisconsin Statute(s): • 66.0621 The Bonds are not general obligations of the City but are payable only from and secured by a pledge of income and revenue to be derived from the operation of the Water and Sewer System.

Term/Call Feature: The Bonds are being issued for a term of 13 years. Principal on the Bonds will be due on May 1 in the years 2022 through 2034. Interest is payable every six months beginning May 1, 2022. The Bonds will be subject to prepayment at the discretion of the City on May 1, 2030 or any date thereafter.

Bank Qualification: Because the City is expecting to issue no more than $10,000,000 in tax exempt debt during the calendar year, the City will be able to designate the Bonds as “bank qualified” obligations. Bank qualified status broadens the market for the Bonds, which can result in lower interest rates.

Rating: The City’s most recent bond issues were rated by Standard & Poor’s. The current ratings on those bonds are “AA-”. The City will request a new rating for the Bonds. If the winning bidder on the Bonds elects to purchase bond insurance, the rating for the issue may be higher than the City’s bond rating in the event that the bond rating of the insurer is higher than that of the City.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 1

Basis for Recommendation: Based on our knowledge of your situation, your objectives communicated to us, our advisory relationship as well as characteristics of various municipal financing options, we are recommending the issuance of Bonds as a suitable option based on: • Net system revenues available for debt service that provide sufficient coverage for the estimated principal and interest payments of the proposed Bonds and existing parity debt.

• The City’s past practice of using revenue bonds to finance enterprise system improvements.

• The City’s current Financial Management Plan which identified issuance of revenue bonds to finance these projects.

• The existing revenue pledge securing the obligations to be refunded.

Method of Sale/Placement: We will solicit competitive bids for the purchase of the Bonds from underwriters and banks. We will include an allowance for discount bidding in the terms of the issue. The discount is treated as an interest item and provides the underwriter with all or a portion of their compensation in the transaction. If the Bonds are purchased at a price greater than the minimum bid amount (maximum discount), the unused allowance may be used to reduce your borrowing amount.

Premium Pricing: In some cases, investors in municipal bonds prefer “premium” pricing structures. A premium is achieved when the coupon for any maturity (the interest rate paid by the issuer) exceeds the yield to the investor, resulting in a price paid that is greater than the face value of the bonds. The sum of the amounts paid in excess of face value is considered “reoffering premium.” The underwriter of the bonds will retain a portion of this reoffering premium as their compensation (or “discount”) but will pay the remainder of the premium to the City. For this issue of Bonds, any premium amount received that is in excess of the underwriting discount and any capitalized interest amounts must be placed in the debt service fund and used to pay a portion of the interest payments due on the Bonds. The amount of premium allowed can be restricted in the bid specifications. Restrictions on premium may result in fewer bids, but may also eliminate large adjustments on the day of sale and unintended results with respect to debt service payment impacts. Ehlers will identify appropriate premium restrictions for the Bonds intended to achieve the City’s objectives for this financing.

Other Considerations:

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 2

The Bonds will be offered with the option of the successful bidder utilizing a term bond structure. By offering underwriters the option to “term up” some of the maturities at the time of the sale, it gives them more flexibility in finding a market for your Bonds. This makes your issue more marketable, which can result in lower borrowing costs. In the event that the successful bidder utilizes a term bond structure, we recommend the City retain a paying agent to handle responsibility for processing mandatory redemption/call notices associated with term bonds.

Review of Existing Debt: We have reviewed all outstanding indebtedness for the City and find that there are no refunding opportunities at this time. We will continue to monitor the market and the call dates for the City’s outstanding debt and will alert you to any future refunding opportunities.

Continuing Disclosure: Because the City has more than $10,000,000 in outstanding debt (including this issue) and this issue is over $1,000,000, the City will be agreeing to provide certain updated Annual Financial Information and its Audited Financial Statement annually, as well as providing notices of the occurrence of certain reportable events to the Municipal Securities Rulemaking Board (the “MSRB”), as required by rules of the Securities and Exchange Commission (SEC). The City is already obligated to provide such reports for its existing bonds, and has contracted with Ehlers to prepare and file the reports.

Arbitrage Monitoring: The City must ensure compliance with certain sections of the Internal Revenue Code and Treasury Regulations (“Arbitrage Rules”) throughout the life of the issue to maintain the tax-exempt status of the Bonds. These Arbitrage Rules apply to amounts held in construction, escrow, reserve, debt service account(s), etc., along with related investment income on each fund/account. IRS audits will verify compliance with rebate, yield restriction and records retention requirements within the Arbitrage Rules. The City’s specific arbitrage responsibilities will be detailed in the Tax Exemption Certificate (the “Tax Compliance Document”) prepared by your Bond Attorney and provided at closing. The Bonds may qualify for one or more exception(s) to the Arbitrage Rules by meeting 1) small issuer exception, 2) spend down requirements, 3) bona fide debt service fund limits, 4) reasonable reserve requirements, 5) expenditure within an available period limitations, 6) investments yield restrictions, 7) de minimis rules, or; 8) borrower limited requirements. We recommend that the City review its specific responsibilities related to the Bonds with an arbitrage expert in order to utilize one or more of the exceptions listed above.

Investment of Bond Proceeds: Ehlers can assist the City in developing a strategy to invest your Bond proceeds until the funds are needed to pay project costs.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 3

Risk Factors: Utility Revenue: The City expects to pay the Bond debt service with: • Sewer and Water Revenues In the event utility revenues are insufficient to pay debt service, the Common Council is committing to consider appropriating funds from any other available sources in an amount sufficient to cover the shortfall. If it chooses to do so, the City may levy a tax to make up a shortfall. Any amount levied for this purpose is exempted from levy limits. While the City is not required to appropriate the funds necessary to remedy any shortfall in revenues needed to pay debt service, failure to do so would result in either a lack of access to capital markets in the future, or access at a substantially higher cost.

Other Service Providers: This debt issuance will require the engagement of other public finance service providers. This section identifies those other service providers, so Ehlers can coordinate their engagement on your behalf. Where you have previously used a particular firm to provide a service, we have assumed that you will continue that relationship. For services you have not previously required, we have identified a service provider. Fees charged by these service providers will be paid from proceeds of the obligation, unless you notify us that you wish to pay them from other sources. Our pre-sale bond sizing includes a good faith estimate of these fees, but the final fees may vary. If you have any questions pertaining to the identified service providers or their role, or if you would like to use a different service provider for any of the listed services please contact us. Bond Counsel: Quarles & Brady LLP Paying Agent: Bond Trust Services if there are Term Bonds Rating Agency: Standard & Poor's Global Ratings (S&P)

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 4

PROPOSED DEBT ISSUANCE SCHEDULE

Pre-Sale Review by Common Council: July 13, 2021

Due Diligence Call to review Official Statement: Week of August 9, 2021

Distribute Official Statement: Week of August 9, 2021

Conference with Rating Agency: July 22, 2021

Common Council Meeting to Award Sale of the Bonds: August 24, 2021

Estimated Closing Date: September 16, 2021

Attachments Estimated Sources and Uses of Funds Estimated Proposed Debt Service Schedule EHLERS’ CONTACTS

EHLERS’ CONTACTS

Brian Roemer, Municipal Advisor (262) 796-6178

David Ferris, Municipal Advisor (262) 796-6194

Peter Curtin, Public Finance Analyst (262) 796-6187

Kathy Myers, Senior Financial Analyst (262) 796-6177

The Preliminary Official Statement for this financing will be sent to the Common Council at their home or email address for review prior to the sale date.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 5

Table 1 Capital Improvements Financing Plan City of Platteville, WI

2021B 2021C Taxable AR 2012 W&S Revenue Water Sewer Revenue Rev Bonds Bonds Portion Portion Bonds Portion

CIP Projects1 Water Projects 539,495 539,495 ‐ Sewer Projects 1,604,684 1,604,684 ‐ AR ‐ 5,029,647 5,029,647 Subtotal Project Costs 2,144,179 539,495 1,604,684 5,029,647 5,029,647

CIP Projects1 2,144,179 539,495 1,604,684 5,029,647 5,029,647

Less Other Available Revenues Cash Available 000 0 0 Transfers from Prior Issue Debt Service Funds 000 (90,594) (90,594) Net Borrowing Requirement 2,144,179 539,495 1,604,684 4,939,053 4,939,053

Debt Service Reserve DSR Funds On Hand 00(0) (471,642) (471,642) New DSR Requirement 196,944 49,337 147,607 405,615 405,615 Reserve Fund Requirement 196,944 49,337 147,607 (66,027) (66,027)

Estimated Issuance Expenses 92,170 23,090 69,080 135,630 135,630 Municipal Advisor (Ehlers) 29,100 7,290 21,810 36,100 36,100 Bond Counsel 15,000 3,758 11,242 17,500 17,500 Disclosure Counsel 000 0 0 Rating Fee ‐ S&P 18,000 4,509 13,491 14,000 14,000 Maximum Underwriter's Discount 12.00 29,220 7,320 21,900 12.00 60,180 60,180 Paying Agent 850 213 637 850 850 Escrow Agent, CPA 0 0 0 7,000 7,000 Subtotal Issuance Expenses 92,170 23,090 69,080 135,630 135,630

TOTAL TO BE FINANCED 2,433,293 611,922 1,821,371 5,008,656 5,008,656

Rounding2 1,707 (1,922) 3,629 6,344 6,344

NET BOND SIZE 2,435,000 610,000 1,825,000 5,015,000 5,015,000

Notes: 1) Project Total Estimates 2) Rounding above 5,000 to give flexibility for intial resolution set to an amount not to exceed accounting for potential escrow shortage.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 2 Allocation of Debt Service - 2021B Revenue Bonds City of Platteville, WI

Year Water Portion Sewer Portion Year Totals Ending Principal Est. Rate Interest Total Principal Est. Rate Interest Total Ending Principal (5/1) Interest Total

2021 0 0.00% 0 2021 0 0 0 2022 25,000 0.55% 11,662 36,662 65,000 0.55% 36,117 101,117 2022 90,000 47,779 137,779 2023 25,000 0.65% 10,209 35,209 65,000 0.65% 31,694 96,694 2023 90,000 41,903 131,903 2024 25,000 0.75% 10,034 35,034 70,000 0.75% 31,220 101,220 2024 95,000 41,254 136,254 2025 25,000 0.85% 9,834 34,834 70,000 0.85% 30,660 100,660 2025 95,000 40,494 135,494 2026 25,000 1.05% 9,596 34,596 70,000 1.05% 29,995 99,995 2026 95,000 39,591 134,591 2027 25,000 1.25% 9,309 34,309 75,000 1.25% 29,159 104,159 2027 100,000 38,468 138,468 2028 25,000 1.45% 8,971 33,971 80,000 1.45% 28,110 108,110 2028 105,000 37,081 142,081 2029 25,000 1.55% 8,596 33,596 85,000 1.55% 26,871 111,871 2029 110,000 35,468 145,468 2030 30,000 1.70% 8,148 38,148 85,000 1.70% 25,490 110,490 2030 115,000 33,638 148,638 2031 85,000 1.85% 7,106 92,106 135,000 1.85% 23,519 158,519 2031 220,000 30,625 250,625 2032 85,000 2.00% 5,470 90,470 135,000 2.00% 20,920 155,920 2032 220,000 26,390 246,390 2033 105,000 2.15% 3,491 108,491 455,000 2.15% 14,679 469,679 2033 560,000 18,170 578,170 2034 105,000 2.25% 1,181 106,181 435,000 2.25% 4,894 439,894 2034 540,000 6,075 546,075 2035 0 2.35% 0 0 0 2.35% 0 0 2035 0 0 0

Total 610,000 103,607 713,607 1,825,000 333,327 2,158,327 Total 2,435,000 436,934 2,871,934

Notes: 1) Estimated Rate assumes City of Adams, WI 5/17/21 TE/BQ/NR revenue sale plus 25 basis points or 0.25%.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 3 Allocation of Debt Service - 2021C Taxable Revenue Bonds (OPTION 2) City of Platteville, WI

Year AR 2012 W&S Rev Bonds Portion Year Totals Ending Principal Est. Rate Interest Total Ending Principal (5/1) Interest Total

2021 0.00% 0 2021 0 0 0 2022 415,000 0.55% 96,872 511,872 2022 415,000 96,872 511,872 2023 430,000 0.75% 83,228 513,228 2023 430,000 83,228 513,228 2024 435,000 1.00% 79,440 514,440 2024 435,000 79,440 514,440 2025 435,000 1.30% 74,438 509,438 2025 435,000 74,438 509,438 2026 435,000 1.60% 68,130 503,130 2026 435,000 68,130 503,130 2027 435,000 1.80% 60,735 495,735 2027 435,000 60,735 495,735 2028 440,000 1.95% 52,530 492,530 2028 440,000 52,530 492,530 2029 500,000 2.20% 42,740 542,740 2029 500,000 42,740 542,740 2030 500,000 2.40% 31,240 531,240 2030 500,000 31,240 531,240 2031 500,000 2.50% 18,990 518,990 2031 500,000 18,990 518,990 2032 490,000 2.60% 6,370 496,370 2032 490,000 6,370 496,370 2033 0 2.70% 0 0 2033 0 0 0

Total 5,015,000 614,712 5,629,712 Total 5,015,000 614,712 5,629,712

Notes: 1) Estimated Rate assumes Tomah, WI TAX/NR/BQ + 20 bps.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 4 Current Refunding Analysis - Estimated Savings City of Platteville, WI

Existing Debt Service Proposed Debt Service Prior Issue Total To Be Refunded (No Longer Paid) After Refunding (to be Paid) DS Funds Savings Issue 2012 W&S Revenue Bonds Issue 2021C W&S Rev Bonds

Amount $6,750,000 Amount $5,015,000 Dated 3/7/2012 Dated 9/16/2021 Year Prin (5/1) Rate Interest Total Year Prin (5/1) Est. Rate Interest Total 2021 0 3.00% 86,469 86,469 2021 0 0.00% 00 (86,469) 0 2022 275,000 3.00% 177,063 452,063 2022 415,000 0.55% 96,872 511,872 (59,809) 2023 300,000 3.00% 168,438 468,438 2023 430,000 0.75% 83,228 513,228 (44,790) 2024 300,000 3.00% 159,438 459,438 2024 435,000 1.00% 79,440 514,440 (55,003) 2025 325,000 3.25% 149,656 474,656 2025 435,000 1.30% 74,438 509,438 (34,781) 2026 325,000 3.50% 138,688 463,688 2026 435,000 1.60% 68,130 503,130 (39,443) 2027 350,000 4.00% 126,000 476,000 2027 435,000 1.80% 60,735 495,735 (19,735) 2028 375,000 4.00% 111,500 486,500 2028 440,000 1.95% 52,530 492,530 (6,030) 2029 550,000 3.30% 93,000 643,000 2029 500,000 2.20% 42,740 542,740 100,260 2030 600,000 3.30% 70,000 670,000 2030 500,000 2.40% 31,240 531,240 138,760 2031 725,000 3.50% 43,500 768,500 2031 500,000 2.50% 18,990 518,990 249,510 2032 725,000 3.50% 14,500 739,500 2032 490,000 2.60% 6,370 496,370 243,130 2033 0 0.00% 002033 0 2.70% 00 0

Total 4,850,000 1,338,250 6,188,250 Total 5,015,000 614,712 5,629,712 472,070

Notes: Plus Rounding 6,344 1) Estimated Rate assumes Tomah, WI TAX/NR/BQ + 20 bps. FUTURE VALUE SAVINGS NET OF COSTS 478,413

2021B&C Presale Report Tables Prepared 7/6/2021 Table 5 Revenue Debt Coverage - Impact of Financing Plan Option 2 City of Platteville, WI

Water & Sewer Debt Service Year Existing Debt Proposed Debt Total Debt Coverage D.S. Capacity Year $2,989,805 @ 1.25x 2019 Net Revenues

2021 1,323,828 0 1,323,828 2.26 1,068,016 2021 2022 975,369 649,650 1,625,020 1.84 766,824 2022 2023 977,216 645,130 1,622,346 1.84 769,498 2023 2024 970,642 650,694 1,621,336 1.84 770,508 2024 2025 974,222 644,931 1,619,153 1.85 772,691 2025 2026 977,449 637,721 1,615,171 1.85 776,673 2026 2027 974,919 634,203 1,609,121 1.86 782,723 2027 2028 972,034 634,611 1,606,646 1.86 785,198 2028 2029 818,081 688,208 1,506,289 1.98 885,555 2029 2030 818,435 679,878 1,498,313 2.00 893,531 2030 2031 563,095 769,615 1,332,710 2.24 1,059,134 2031 2032 557,103 742,760 1,299,863 2.30 1,091,982 2032 2033 560,739 578,170 1,138,909 2.63 1,252,935 2033 2034 583,644 546,075 1,129,719 2.65 1,262,125 2034 2035 570,958 0 570,958 5.24 1,820,887 2035 2036 210,091 0 210,091 14.23 2,181,753 2036 2037 221,078 0 221,078 13.52 2,170,767 2037 2038 216,589 0 216,589 13.80 2,175,255 2038 2039 108,150 0 108,150 27.64 2,283,694 2039 2040 106,050 0 106,050 28.19 2,285,794 2040 2041 0 0 0 N/A 2,391,844 2041

Total 13,479,691 8,501,645 21,981,336 Total

Notes:

2021B&C Presale Report Tables Prepared 7/6/2021

Resolution No. 21-17

RESOLUTION PROVIDING FOR THE SALE OF APPROXIMATELY $2,435,000 WATER AND SEWER SYSTEM REVENUE BONDS, SERIES 2021B

WHEREAS the City of Platteville, Grant County, Wisconsin (the "City") is in need of approximately $2,435,000 to finance additions, improvements and extensions to the City’s water and sewer systems; and

WHEREAS it is desirable to borrow said funds through the issuance of water and sewer system revenue bonds pursuant to Section 66.0621, Wisconsin Statutes;

NOW, THEREFORE, BE IT RESOLVED that:

Section 1. Issuance of Bonds. The City shall issue water and sewer system revenue bonds in an approximate amount of $2,435,000 for the purpose above specified, which bonds shall be designated “Water and Sewer System Revenue Bonds, Series 2021B” (the “Bonds”).

Section 2. Sale of Bonds. The Common Council hereby authorizes and directs that the Bonds be offered for public sale. At a subsequent meeting, the Common Council shall consider such bids for the Bonds as may have been received and take action thereon.

Section 3. Notice of Sale. The City Clerk (in consultation with Ehlers & Associates, Inc. ("Ehlers")) is hereby authorized and directed to cause the sale of the Bonds to be publicized at such times and in such manner as the City Clerk may determine and to cause copies of a complete, Notice of Sale and other pertinent data to be forwarded to interested bidders as the City Clerk may determine.

Section 4. Official Statement. The City Clerk (in consultation with Ehlers) shall also cause an Official Statement to be prepared and distributed. The appropriate City officials shall determine when the Official Statement is final for purposes of Securities and Exchange Commission Rule 15c2-12 and shall certify said Official Statement, such certification to constitute full authorization of such Official Statement under this resolution.

PASSED BY THE COMMON COUNCIL on the 13th day of July, 2021.

THE CITY OF PLATTEVILLE

______Barbara Daus City Council President ATTEST:

______Candace Klaas City Clerk

(SEAL)

QB\69032455.1

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: ACTION Resolution Providing for the Sale of Approximately July 13, 2021 ITEM NUMBER: $5,015,000 Taxable Water and Sewer System Revenue VOTE REQUIRED: VII.G. Refunding Bonds, Series 2021C Majority PREPARED BY: Nicola Maurer, Administration Director

Description: Each year, as part of the services of municipal advisor, Ehlers performs an analysis of City debt to assess whether there are any opportunities to reduce debt service based on current market conditions.

After performing a refunding analysis for the 2012 Water & Sewer System Revenue Bonds, Ehlers determined that significant savings could be realized through an advance refunding of these bonds. The analysis was based on assumptions derived from a recent similar issue by another Wisconsin municipality.

The City of Platteville Water and Sewer 2012 issue was for $6,750,000 with repayment over 20 years. The total bond sizing for the taxable water and sewer revenue refunding bonds, after bond issue costs and debt service reserve, is $5,015,000 with repayment over 11 years. Anticipated net savings from the refunding are $478,413.

Brian Roemer, Municipal Advisor with Ehlers, will be making a presentation on the proposed refunding bonds.

Budget/Fiscal Impact: The bonds will be special obligations of the City of Platteville, payable only out of revenues of the Water and Sewer System, and therefore do not constitute general obligation debt or count against the City’s general obligation debt borrowing capacity.

Recommendation: Staff recommends the City Council approve the resolution, which will authorize the City of Platteville to move forward with refunding the 2012 Water and Sewer Revenue Bonds through the issuance of $5,015,000 of Taxable Water and Sewer Revenue Refunding Bonds.

Sample Affirmative Motion: “I move to adopt Resolution 21-18 Providing for the Sale of Approximately $5,015,000 Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C”

Attachments: • Ehlers Series 2021C Pre-Sale Report • Resolution 21-18 Providing for the Sale of Approximately $5,015,000 Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C

July 13, 2021

Pre-Sale Report for

City of Platteville, Wisconsin

$5,015,000 Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C

Prepared by: Advisors:

Ehlers Brian Roemer, Municipal Advisor N21W23350 Ridgeview Parkway West, David Ferris, Municipal Advisor Suite 100 Waukesha, WI 53188

BUILDING COMMUNITIES. IT’S WHAT WE DO.

EXECUTIVE SUMMARY OF PROPOSED DEBT

Proposed Issue: $5,015,000 Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C

Purposes: The proposed issue includes financing for the following purposes: • Advance Refund the Water & Sewer System Revenue Bonds, Series 2012. Debt service will be paid from sewer and water revenues. Interest rates on the obligations proposed to be refunded are 3.00% to 4.00%. The refunding is expected to reduce debt service expense by approximately $521,926.25 over the next 11 years. The Net Present Value Benefit of the refunding is estimated to be $315,105.13, equal to 6.497% of the refunded principal. This refunding is considered an Advance Refunding as the new Bonds will be issued more than 90 days prior to the call date of the obligations being refunded.

Authority: The Bonds are being issued pursuant to Wisconsin Statute(s): • 66.0621 The Bonds are not general obligations of the City but are payable only from and secured by a pledge of income and revenue to be derived from the operation of the Water and Sewer System.

Term/Call Feature: The Bonds are being issued for a term of 11 years. Principal on the Bonds will be due on May 1 in the years 2022 through 2032. Interest is payable every six months beginning May 1, 2022. The Bonds will be subject to prepayment at the discretion of the City on May 1, 2030 or any date thereafter.

Bank Qualification: Because the Bonds are taxable obligations they will not be designated as “bank qualified” obligations.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 1

Rating: The City’s most recent bond issues were rated by Standard & Poor’s. The current ratings on those bonds are “AA-”. The City will request a new rating for the Bonds. If the winning bidder on the Bonds elects to purchase bond insurance, the rating for the issue may be higher than the City’s bond rating in the event that the bond rating of the insurer is higher than that of the City.

Basis for Recommendation: Based on our knowledge of your situation, your objectives communicated to us, our advisory relationship as well as characteristics of various municipal financing options, we are recommending the issuance of Bonds as a suitable option based on: • Net system revenues available for debt service that provide sufficient coverage for the estimated principal and interest payments of the proposed Bonds and existing parity debt.

• The City’s past practice of using revenue bonds to finance enterprise system improvements.

• The City’s current Financial Management Plan which identified issuance of revenue bonds to finance these projects.

• The existing revenue pledge securing the obligations to be refunded.

Method of Sale/Placement: We will solicit competitive bids for the purchase of the Bonds from underwriters and banks. We will include an allowance for discount bidding in the terms of the issue. The discount is treated as an interest item and provides the underwriter with all or a portion of their compensation in the transaction. If the Bonds are purchased at a price greater than the minimum bid amount (maximum discount), the unused allowance may be used to reduce your borrowing amount.

Premium Pricing: In some cases, investors in municipal bonds prefer “premium” pricing structures. A premium is achieved when the coupon for any maturity (the interest rate paid by the issuer) exceeds the yield to the investor, resulting in a price paid that is greater than the face value of the bonds. The sum of the amounts paid in excess of face value is considered “reoffering premium.” The underwriter of the bonds will retain a portion of this reoffering premium as their compensation (or “discount”) but will pay the remainder of the premium to the City.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 2

For this issue of Bonds, any premium amount received will be used to reduce the issue size. These adjustments may slightly change the true interest cost of the original bid, either up or down. The amount of premium allowed can be restricted in the bid specifications. Restrictions on premium may result in fewer bids, but may also eliminate large adjustments on the day of sale and unintended results with respect to debt service payment impacts. Ehlers will identify appropriate premium restrictions for the Bonds intended to achieve the City’s objectives for this financing.

Other Considerations: The Bonds will be offered with the option of the successful bidder utilizing a term bond structure. By offering underwriters the option to “term up” some of the maturities at the time of the sale, it gives them more flexibility in finding a market for your Bonds. This makes your issue more marketable, which can result in lower borrowing costs. In the event that the successful bidder utilizes a term bond structure, we recommend the City retain a paying agent to handle responsibility for processing mandatory redemption/call notices associated with term bonds.

Review of Existing Debt: We have reviewed all outstanding indebtedness for the City and find that, other than the obligations proposed to be refunded by the Bonds, there are no other refunding opportunities at this time. We will continue to monitor the market and the call dates for the City’s outstanding debt and will alert you to any future refunding opportunities.

Continuing Disclosure: Because the City has more than $10,000,000 in outstanding debt (including this issue) and this issue is over $1,000,000, the City will be agreeing to provide certain updated Annual Financial Information and its Audited Financial Statement annually, as well as providing notices of the occurrence of certain reportable events to the Municipal Securities Rulemaking Board (the “MSRB”), as required by rules of the Securities and Exchange Commission (SEC). The City is already obligated to provide such reports for its existing bonds and has contracted with Ehlers to prepare and file the reports.

Arbitrage Monitoring: The Bonds are taxable obligations and are therefore not subject to IRS arbitrage and yield restriction requirements.

Investment of Bond Proceeds: Ehlers can assist the City in developing a strategy to invest your Bond proceeds until the funds are needed to redeem the refunded obligations.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 3

Risk Factors: Utility Revenue: The City expects to pay the Bond debt service with: • Sewer and Water Revenues In the event utility revenues are insufficient to pay debt service, the Common Council is committing to consider appropriating funds from any other available sources in an amount sufficient to cover the shortfall. If it chooses to do so, the City may levy a tax to make up a shortfall. Any amount levied for this purpose is exempted from levy limits. While the City is not required to appropriate the funds necessary to remedy any shortfall in revenues needed to pay debt service, failure to do so would result in either a lack of access to capital markets in the future, or access at a substantially higher cost. Advance Refunding: The Bonds are being issued for the purpose of “advance” refunding prior City debt obligations. An advance refunding of an original tax-exempt debt obligation must be a taxable financing under current IRS rules. This refunding is being undertaken based in part on the following assumptions: • Since the new Bonds will extend the “call” date for this debt, we are assuming that the City does not expect to have revenues available to pre-pay the current obligations prior to this new call date. • That advance refunding on a taxable basis will provide an overall lower debt cost as compared to waiting to refund the issue until its call date

Other Service Providers: This debt issuance will require the engagement of other public finance service providers. This section identifies those other service providers, so Ehlers can coordinate their engagement on your behalf. Where you have previously used a particular firm to provide a service, we have assumed that you will continue that relationship. For services you have not previously required, we have identified a service provider. Fees charged by these service providers will be paid from proceeds of the obligation, unless you notify us that you wish to pay them from other sources. Our pre-sale bond sizing includes a good faith estimate of these fees, but the final fees may vary. If you have any questions pertaining to the identified service providers or their role, or if you would like to use a different service provider for any of the listed services please contact us. Bond Counsel: Quarles & Brady LLP Paying Agent: Bond Trust Services if Term Bonds Rating Agency: Standard & Poor's Global Ratings (S&P)

PROPOSED DEBT ISSUANCE SCHEDULE

Pre-Sale Review by Common Council: July 13, 2021

Due Diligence Call to review Official Statement: Week of August 9, 2021

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 4

Distribute Official Statement: Week of August 9, 2021

Conference with Rating Agency: July 22, 2021

Common Council Meeting to Award Sale of the Bonds: August 24, 2021

Estimated Closing Date: September 16, 2021

Redemption Date for the Obligations Being Refunded: May 1, 2022

Attachments Estimated Sources and Uses of Funds Estimated Proposed Debt Service Schedule Estimated Debt Service Comparison CONTACTS

EHLERS’ CONTACTS

Brian Roemer, Municipal Advisor (262) 796-6178

David Ferris, Municipal Advisor (262) 796-6194

Peter Curtin, Public Finance Analyst (262) 796-6187

Kathy Myers, Senior Financial Analyst (262) 796-6177

The Preliminary Official Statement for this financing will be sent to the Common Council at their home or email address for review prior to the sale date.

Presale Report July 13, 2021 City of Platteville, Wisconsin Page 5

Table 1 Capital Improvements Financing Plan City of Platteville, WI

2021B 2021C Taxable AR 2012 W&S Revenue Water Sewer Revenue Rev Bonds Bonds Portion Portion Bonds Portion

CIP Projects1 Water Projects 539,495 539,495 ‐ Sewer Projects 1,604,684 1,604,684 ‐ AR ‐ 5,029,647 5,029,647 Subtotal Project Costs 2,144,179 539,495 1,604,684 5,029,647 5,029,647

CIP Projects1 2,144,179 539,495 1,604,684 5,029,647 5,029,647

Less Other Available Revenues Cash Available 000 0 0 Transfers from Prior Issue Debt Service Funds 000 (90,594) (90,594) Net Borrowing Requirement 2,144,179 539,495 1,604,684 4,939,053 4,939,053

Debt Service Reserve DSR Funds On Hand 00(0) (471,642) (471,642) New DSR Requirement 196,944 49,337 147,607 405,615 405,615 Reserve Fund Requirement 196,944 49,337 147,607 (66,027) (66,027)

Estimated Issuance Expenses 92,170 23,090 69,080 135,630 135,630 Municipal Advisor (Ehlers) 29,100 7,290 21,810 36,100 36,100 Bond Counsel 15,000 3,758 11,242 17,500 17,500 Disclosure Counsel 000 0 0 Rating Fee ‐ S&P 18,000 4,509 13,491 14,000 14,000 Maximum Underwriter's Discount 12.00 29,220 7,320 21,900 12.00 60,180 60,180 Paying Agent 850 213 637 850 850 Escrow Agent, CPA 0 0 0 7,000 7,000 Subtotal Issuance Expenses 92,170 23,090 69,080 135,630 135,630

TOTAL TO BE FINANCED 2,433,293 611,922 1,821,371 5,008,656 5,008,656

Rounding2 1,707 (1,922) 3,629 6,344 6,344

NET BOND SIZE 2,435,000 610,000 1,825,000 5,015,000 5,015,000

Notes: 1) Project Total Estimates 2) Rounding above 5,000 to give flexibility for intial resolution set to an amount not to exceed accounting for potential escrow shortage.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 2 Allocation of Debt Service - 2021B Revenue Bonds City of Platteville, WI

Year Water Portion Sewer Portion Year Totals Ending Principal Est. Rate Interest Total Principal Est. Rate Interest Total Ending Principal (5/1) Interest Total

2021 0 0.00% 0 2021 0 0 0 2022 25,000 0.55% 11,662 36,662 65,000 0.55% 36,117 101,117 2022 90,000 47,779 137,779 2023 25,000 0.65% 10,209 35,209 65,000 0.65% 31,694 96,694 2023 90,000 41,903 131,903 2024 25,000 0.75% 10,034 35,034 70,000 0.75% 31,220 101,220 2024 95,000 41,254 136,254 2025 25,000 0.85% 9,834 34,834 70,000 0.85% 30,660 100,660 2025 95,000 40,494 135,494 2026 25,000 1.05% 9,596 34,596 70,000 1.05% 29,995 99,995 2026 95,000 39,591 134,591 2027 25,000 1.25% 9,309 34,309 75,000 1.25% 29,159 104,159 2027 100,000 38,468 138,468 2028 25,000 1.45% 8,971 33,971 80,000 1.45% 28,110 108,110 2028 105,000 37,081 142,081 2029 25,000 1.55% 8,596 33,596 85,000 1.55% 26,871 111,871 2029 110,000 35,468 145,468 2030 30,000 1.70% 8,148 38,148 85,000 1.70% 25,490 110,490 2030 115,000 33,638 148,638 2031 85,000 1.85% 7,106 92,106 135,000 1.85% 23,519 158,519 2031 220,000 30,625 250,625 2032 85,000 2.00% 5,470 90,470 135,000 2.00% 20,920 155,920 2032 220,000 26,390 246,390 2033 105,000 2.15% 3,491 108,491 455,000 2.15% 14,679 469,679 2033 560,000 18,170 578,170 2034 105,000 2.25% 1,181 106,181 435,000 2.25% 4,894 439,894 2034 540,000 6,075 546,075 2035 0 2.35% 0 0 0 2.35% 0 0 2035 0 0 0

Total 610,000 103,607 713,607 1,825,000 333,327 2,158,327 Total 2,435,000 436,934 2,871,934

Notes: 1) Estimated Rate assumes City of Adams, WI 5/17/21 TE/BQ/NR revenue sale plus 25 basis points or 0.25%.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 3 Allocation of Debt Service - 2021C Taxable Revenue Bonds (OPTION 2) City of Platteville, WI

Year AR 2012 W&S Rev Bonds Portion Year Totals Ending Principal Est. Rate Interest Total Ending Principal (5/1) Interest Total

2021 0.00% 0 2021 0 0 0 2022 415,000 0.55% 96,872 511,872 2022 415,000 96,872 511,872 2023 430,000 0.75% 83,228 513,228 2023 430,000 83,228 513,228 2024 435,000 1.00% 79,440 514,440 2024 435,000 79,440 514,440 2025 435,000 1.30% 74,438 509,438 2025 435,000 74,438 509,438 2026 435,000 1.60% 68,130 503,130 2026 435,000 68,130 503,130 2027 435,000 1.80% 60,735 495,735 2027 435,000 60,735 495,735 2028 440,000 1.95% 52,530 492,530 2028 440,000 52,530 492,530 2029 500,000 2.20% 42,740 542,740 2029 500,000 42,740 542,740 2030 500,000 2.40% 31,240 531,240 2030 500,000 31,240 531,240 2031 500,000 2.50% 18,990 518,990 2031 500,000 18,990 518,990 2032 490,000 2.60% 6,370 496,370 2032 490,000 6,370 496,370 2033 0 2.70% 0 0 2033 0 0 0

Total 5,015,000 614,712 5,629,712 Total 5,015,000 614,712 5,629,712

Notes: 1) Estimated Rate assumes Tomah, WI TAX/NR/BQ + 20 bps.

2021B&C Presale Report Tables Prepared 7/6/2021 Table 4 Current Refunding Analysis - Estimated Savings City of Platteville, WI

Existing Debt Service Proposed Debt Service Prior Issue Total To Be Refunded (No Longer Paid) After Refunding (to be Paid) DS Funds Savings Issue 2012 W&S Revenue Bonds Issue 2021C W&S Rev Bonds

Amount $6,750,000 Amount $5,015,000 Dated 3/7/2012 Dated 9/16/2021 Year Prin (5/1) Rate Interest Total Year Prin (5/1) Est. Rate Interest Total 2021 0 3.00% 86,469 86,469 2021 0 0.00% 00 (86,469) 0 2022 275,000 3.00% 177,063 452,063 2022 415,000 0.55% 96,872 511,872 (59,809) 2023 300,000 3.00% 168,438 468,438 2023 430,000 0.75% 83,228 513,228 (44,790) 2024 300,000 3.00% 159,438 459,438 2024 435,000 1.00% 79,440 514,440 (55,003) 2025 325,000 3.25% 149,656 474,656 2025 435,000 1.30% 74,438 509,438 (34,781) 2026 325,000 3.50% 138,688 463,688 2026 435,000 1.60% 68,130 503,130 (39,443) 2027 350,000 4.00% 126,000 476,000 2027 435,000 1.80% 60,735 495,735 (19,735) 2028 375,000 4.00% 111,500 486,500 2028 440,000 1.95% 52,530 492,530 (6,030) 2029 550,000 3.30% 93,000 643,000 2029 500,000 2.20% 42,740 542,740 100,260 2030 600,000 3.30% 70,000 670,000 2030 500,000 2.40% 31,240 531,240 138,760 2031 725,000 3.50% 43,500 768,500 2031 500,000 2.50% 18,990 518,990 249,510 2032 725,000 3.50% 14,500 739,500 2032 490,000 2.60% 6,370 496,370 243,130 2033 0 0.00% 002033 0 2.70% 00 0

Total 4,850,000 1,338,250 6,188,250 Total 5,015,000 614,712 5,629,712 472,070

Notes: Plus Rounding 6,344 1) Estimated Rate assumes Tomah, WI TAX/NR/BQ + 20 bps. FUTURE VALUE SAVINGS NET OF COSTS 478,413

2021B&C Presale Report Tables Prepared 7/6/2021 Table 5 Revenue Debt Coverage - Impact of Financing Plan Option 2 City of Platteville, WI

Water & Sewer Debt Service Year Existing Debt Proposed Debt Total Debt Coverage D.S. Capacity Year $2,989,805 @ 1.25x 2019 Net Revenues

2021 1,323,828 0 1,323,828 2.26 1,068,016 2021 2022 975,369 649,650 1,625,020 1.84 766,824 2022 2023 977,216 645,130 1,622,346 1.84 769,498 2023 2024 970,642 650,694 1,621,336 1.84 770,508 2024 2025 974,222 644,931 1,619,153 1.85 772,691 2025 2026 977,449 637,721 1,615,171 1.85 776,673 2026 2027 974,919 634,203 1,609,121 1.86 782,723 2027 2028 972,034 634,611 1,606,646 1.86 785,198 2028 2029 818,081 688,208 1,506,289 1.98 885,555 2029 2030 818,435 679,878 1,498,313 2.00 893,531 2030 2031 563,095 769,615 1,332,710 2.24 1,059,134 2031 2032 557,103 742,760 1,299,863 2.30 1,091,982 2032 2033 560,739 578,170 1,138,909 2.63 1,252,935 2033 2034 583,644 546,075 1,129,719 2.65 1,262,125 2034 2035 570,958 0 570,958 5.24 1,820,887 2035 2036 210,091 0 210,091 14.23 2,181,753 2036 2037 221,078 0 221,078 13.52 2,170,767 2037 2038 216,589 0 216,589 13.80 2,175,255 2038 2039 108,150 0 108,150 27.64 2,283,694 2039 2040 106,050 0 106,050 28.19 2,285,794 2040 2041 0 0 0 N/A 2,391,844 2041

Total 13,479,691 8,501,645 21,981,336 Total

Notes:

2021B&C Presale Report Tables Prepared 7/6/2021

Resolution No. 21-18

RESOLUTION PROVIDING FOR THE SALE OF APPROXIMATELY $5,015,000 TAXABLE WATER AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2021C

WHEREAS the City of Platteville, Grant County, Wisconsin (the "City") is in need of approximately $5,015,000 to advance refund the 2023-2032 maturities of the City’s Water and Sewer System Revenue Bonds, dated March 7, 2012;

WHEREAS it is desirable to borrow said funds through the issuance of water and sewer system revenue bonds pursuant to Section 66.0621, Wisconsin Statutes; and

WHEREAS, due to certain requirements of the Internal Revenue Code of 1986, as amended, it is necessary that such bonds be issued on a taxable, rather than tax-exempt basis.

NOW, THEREFORE, BE IT RESOLVED that:

Section 1. Issuance of Bonds. The City shall issue water and sewer system revenue bonds in an approximate amount of $5,015,000 for the purpose above specified, which bonds shall be designated “Taxable Water and Sewer System Revenue Refunding Bonds, Series 2021C” (the “Bonds”).

Section 2. Sale of Bonds. The Common Council hereby authorizes and directs that the Bonds be offered for public sale. At a subsequent meeting, the Common Council shall consider such bids for the Bonds as may have been received and take action thereon

Section 3. Notice of Sale. The City Clerk (in consultation with Ehlers & Associates, Inc. ("Ehlers")) is hereby authorized and directed to cause the sale of the Bonds to be publicized at such times and in such manner as the City Clerk may determine and to cause copies of a complete, Notice of Sale and other pertinent data to be forwarded to interested bidders as the City Clerk may determine.

Section 4. Official Statement. The City Clerk (in consultation with Ehlers) shall also cause an Official Statement to be prepared and distributed. The appropriate City officials shall determine when the Official Statement is final for purposes of Securities and Exchange Commission Rule 15c2 12 and shall certify said Official Statement, such certification to constitute full authorization of such Official Statement under this resolution.

PASSED BY THE COMMON COUNCIL on the 13th day of July, 2021.

THE CITY OF PLATTEVILLE

______Barbara Daus City Council President ATTEST:

______Candace Klaas City Clerk

(SEAL) QB\69034468.1

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE INFORMATION & Notice of Claim Faherty Holdings LLC July 13, 2021 DISCUSSION VOTE REQUIRED: ITEM NUMBER: Majority VIII.A. PREPARED BY: Adam Ruechel, City Manager Description: On Wednesday, November 4th City Clerk Candace Klaas received a notice of circumstances of claim from Faherty Holdings, LLC. The notice indicated on the 10th day of August 2020, a rainfall of several inches injured and damaged the real property belonging to Faherty Holdings, LLC and the rainfall continues to damage the property located at 225 Laura Street. The claim indicates the water is undercutting the blacktop, pushing the blacktop and driveway, and pushing out a retaining wall, and otherwise damaging the real property.

The Notice of Circumstances of Claim was forwarded to the City Attorney as well as the City’s general liability insurance company (EMC Insurance Companies) for their review. Stephen A. Hock from Lighthouse Claim Service LLC was assigned by the City insurance company to review the matter further.

On Wednesday, December 16th Director of Public Works Howard Crofoot, Delta 3 Engineering and I met with Mr. Hock to provide him with copies of the streets and property area in question as well as any steps the City of Platteville has taken to assist in reducing water runoff. During this meeting, I was informed Laura Street is a steep street extending downhill from Ellen Street and terminating in a dead-end at the Faherty property. Historically water flowed from Ellen Street and down Laura Street. The property was vacant until 2012 and no water problems were noted. In approximately 2012 Faherty constructed a residential duplex on the property. Faherty subsequently complained to the City of problems due to stormwater from Laura Street. In response, the City undertook certain reconstruction of Laura Street in 2017 to mitigate these issues. Specifically, drains were installed to capture water originating from Ellen Street, curb and gutter was constructed on Laura Street, and a hump was placed across Laura Street in front of the Faherty property to route the water around the Faherty parcel to a drainage ditch.

During the months of January and February 2021 I received correspondence EMC Insurance Company was continuing to review the matter in more detail. I received an update on Friday, February 5, 2021, that EMC was waiting for Faherty Holdings, LLC to file an official Notice of Claim and advised when the City receives the Notice of Claim to forward it to EMC for their review.

On Tuesday, March 30th Mr. Faherty attended the Community Dialogue Session with Council Member Isaac Shanley and indicated he had not received a response regarding the notice of circumstances of claim filed back in November. Upon reviewing with EMC Insurance Company, it was expressed Mr. Faherty and his attorney would need to file a formal Notice of Claim. This information was referred to Mr. Faherty and his attorney and I was informed on Thursday, April 1, 2021, a formal claim notice would be submitted to the City of Platteville.

On Monday, April 26, 2021, the City of Platteville officially received a Notice of Claim for Faherty Holdings LLC. This notice was directly provided to both EMC Insurance Company and the City Attorney for their review and recommendation.

Mr. Faherty will be in attendance during the meeting on July 13, 2021, and would like an opportunity to speak to Council Members about this claim.

Budget/Fiscal Impact: Currently, the City of Platteville is unsure of the budget/fiscal impact this claim may have as the Notice of Claim does not indicate a monetary demand making it difficult for City Staff to project a budgetary or fiscal figure.

Recommendation: The City’s general liability insurance company and City Attorney have reviewed the information and recommend the Common Council disallow the claim. Doing so will reduce the time the claimant has to file suit to six (6) months from the date of disallowance. The City’s general liability insurance carrier has provided staff with a notice of disallowance form to be utilized to send to Faherty Holdings LLC.

Sample Affirmative Motion: “I move the City of Platteville officially disallow the claim of Faherty Holdings, LLC in conformance with Wisconsin Statute 893.80.”

Attachments: • Notice of Circumstances of Claim • 2021 Notice of Claim-Faherty Holdings, LLC • Dan Faherty-PowerPoint Picture Presentation

NOTICE OF CLAIM PURSUANT TO THE NOTICE OF CIRCUMSTANCES OF CLAIM

TO: City of Platteville c/o Candace Klaas 75 North Bonson Street Platteville, Wl 53818

THIS NOTICE IS BEING SUBMITTED PURSUANT TO §893.80(1 )(b), OF THE WISCONSIN STATUTES AS A NOTICE OF CLAIM.

This Notice of Claim is being submitted on behalf of:

Faherty Holdings LLC 705 Lutheran Street Platteville, Wl 53818

Address of property damages:

Duplex located at: 225 Laura Street Platteville,WI 53818

Damage to the above listed property:

Faherty Holdings LLC had to replace the retaining wall because the water runoff from Laura Street eroded the foundation. The water runoff is undercutting the gravel base and the blacktop surface of the driveway and parking lot, causing the blacktop surface of the parking lot to break up and wash into the yard. The runoff is also causing yard erosion and otherwise damaging the real property.

THIS IS A CLAIM PURSUANT TO §893.80(1 )(b), WIS. STATS.

Dated this ljp~^ day of (}^f^\ _, 2021.

SCOTT & HEENAN, LLC

By: Je^j^ J. ^c/ott SBN: ,1(^93^6 Attorneys for Faherty Holdings LLC 15 West Pine Street, PO Box 428 Platteville, Wl 53818 Tel: 608-348-9506 ADMISSION OF SERVICE

Due and personal service of the Notice of Claim regard the City of Platteville and Faherty Holdings LLC admitted this ^(^ day of -{4r>n \ _,2021.

^C^ff^iice Klaa^ ^City Clerk for the City of Platteville

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THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: INFORMATION & Rezoning – A portion of 130 Ellen Street July 13, 2021 DISCUSSION ITEM NUMBER: VOTE REQUIRED: VIII.B. Majority PREPARED BY: Joe Carroll, Community Development Director

Description: The applicant is in the process of purchasing the property at 130 Ellen Street, which is a single-family residence. The applicant also owns the adjacent property at 125 S. Water Street, which contains several businesses on the lower floor and apartments on the upper floor. The applicant would like to take part of the Ellen Street property and add it to the Water Street property to expand the parking that is available for the apartments. This action requires the property be rezoned to B-2 Central Business District.

The applicant would like to transfer approximately 2,551 square feet from the 130 Ellen Street property to the 125 S. Water Street property. This area is currently a grassed area which would be paved and used as additional parking for the apartments. The property is currently 66’ wide by 150’ deep. The intent is to leave the existing driveway for the Ellen Street property untouched, so the access and parking situation for the house would not change. The dimensions of the Ellen Street property will also maintain the minimum size requirements and the minimum setback requirements from the new lot line to the house. The property that is transferred to the Water Street parcel would be rezoned to B-2 Central Business District so that it would have the same zoning as the rest of the parcel. The remaining portion of the Ellen Street property would remain as R-2 One and Two-family Residential.

Budget/Fiscal Impact: None

Recommendation: The Plan Commission will consider this request at the July 6th meeting.

Staff recommends approval of the request to rezone a portion of the property at 130 Ellen Street to B-2 Central Business District.

Sample Affirmative Motion: Motion to approve the request to rezone a portion of the property at 130 Ellen Street to B-2 Central Business District.

Attachments: • Staff Report • Location Maps • Draft Ordinance

THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: INFORMATION & 2022 Proposed Budget Timeline July 13, 2021 DISCUSSION VOTE REQUIRED: ITEM NUMBER: Majority VIII.C. PREPARED BY: Nicola Maurer, Administration Director

Description: Proposed budget timeline for the City of Platteville 2022 Budget and 2022-2026 CIP.

Budget/Fiscal Impact: None

Recommendation: Approve the proposed budget timeline

Sample Affirmative Motion: “I move to approve the Budget Timeline for the City of Platteville 2022 Budget and 2022-2026 CIP.”

Attachments: • 2022 Proposed Budget Timeline for City, Airport, and Water/Sewer Utility Proposed 2022 Budget Timeline

July 2021 Week 1 Preliminary wage/fringe projections completed and provided to directors

Week 2 Distribute budget worksheets and guidelines to departments

August 2021 Week 2 Water/Sewer Utility draft budget submitted to Comptroller

Week 3 Department budgets submitted to Administration Director

Tuesday Aug 17 * Common Council review 2021 strategic plan goals and establish 2022 goals

Week 4 Airport draft budget review by Airport Finance Sub-Committee

Tuesday Aug 24 Presentation of Comprehensive CIP Plan to Common Council

Administration Director preliminary review and compilation of department September 2021 Week 1 budgets

Wednesday Sep 8 Presentation of proposed 2022 Utility Budget to Water/Sewer Commission

Monday Sep 13 Presentation of proposed 2022 Airport Budget to Airport Commission

Tuesday Sep 14 Common Council adoption of Comprehensive CIP Plan

City Manager/Administration review of department budgets and creation of 2022 Week 2-4 City budget October 2021 Tuesday Oct 5 * 6pm: Common Council review session – 2022 CIP Budget

Monday Oct 11 Airport Commission approval of 2022 Airport Budget

Tuesday Oct 12 Presentation of City Manager budget at Council meeting

Wednesday Oct 13 Water/Sewer Commission approval of 2022 Utility Budget

Tuesday Oct 19 * 6pm: Common Council review session – Department Operational Budgets

Tuesday Oct 26 6pm: Common Council budget review session (if needed)

Thursday Oct 28 Submit notice of public hearing for the2022 Budget to the Platteville Journal

Thursday Oct 28 Issue press release for Public presentation of the proposed budget

November 2021 Monday Nov 15 City Manager presentation of the proposed budget to the public

Tuesday Nov 23 Public hearing for City of Platteville Budget and Council adoption of the Budget

* Asteriks represent specially scheduled Council meetings THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE INFORMATION & Council Rules July 13, 2021 DISCUSSION VOTE REQUIRED: ITEM NUMBER: Majority VIII.D. PREPARED BY: Adam Ruechel, City Manager

Description: Within the City of Platteville’s municipal code is Chapter 2 which references the Common Council. The Chapter is broken out into 4 sections:

Section 2.01 Aldermanic Districts Section 2.03 Polling Places Section 2.04 Council Rules Section 2.05 Council Salaries

The last review and update of most of these sections is referenced to have occurred in November of 2016. Due to having new appointed or elected council members as well as a new City Manager it has been recommended for all parties to review Chapter 2 for potential changes or alterations.

The key section the Common Council is being asked to review in detail is Section 2.04 Council Rules. As the Common Council returns to in person meetings following the expiration of the City of Platteville’s Declaration of Emergency consideration will need to be made regarding some of the temporary policies and procedures which were put into place to combat COVID-19 such as the utilization of zoom for meetings.

Section 2.04 currently states the following rules of order and procedure shall govern the deliberation and meetings of the Common Council and the committees thereof. This is another area Council members will want to consider as this discussion moves forward. The rules established by the Common Council are those which are to be followed by the various committees, commissions, boards, and taskforces. Potentially the Council may want to consider providing language which references the ability for committees, commissions, boards, and taskforces to be able to create their own rules or regulations. Otherwise, the Council could look to continue under the current model with the ability to provide adjustments to certain rules for various committees, commissions, boards, and taskforces.

Rule # 1 currently states the following: Following a regular City election, the Council shall meet on the third Tuesday in April for the purpose of organization. Regular meetings of the Council shall be held on the second Tuesday and fourth Tuesday of each calendar month at the hour of 7:00 p.m. Any regular meeting falling upon a legal holiday shall be held on the next following secular day at the same hour and place unless changed by a majority vote of the members elect of the Common Council. All meetings of the Council, including special and adjourned meetings, shall be held in the Municipal Building unless changed by a majority vote of the members elect of the Common Council for any specific meeting.

Potential changes to consider for Rule # 1 • 7:00 pm meeting start time. Would the Council want to consider changing the time to 6 pm or 6:30 pm? • Not all committee, board and taskforce meetings are held in the Council Chambers. Should there be an update in this section to express this? • Consideration to allow committee, boards, and taskforce meetings to occur via virtual platform. Is the Council open to allowing these meetings to occur via zoom or another platform? Currently, the municipal code requires all meetings to occur in person. This could be a recruiting tool for residents.

Rule # 2 currently states the following: Special meetings may be called by the Council President or by any two Alderpersons or by the City Manager upon written notice of the time and purpose thereof to each member of the Council, delivered to each personally or left at the Alderperson’s usual place of abode at least six hours before the meeting. The Clerk shall cause an affidavit of service of each notice to be filed in the Clerk’s office prior to the time fixed for such special meeting. A special meeting may be held without such notice when all members of the Council are present in person or consent in writing to the holding of such a meeting. If written consent is obtained, it shall be filed with the Clerk prior to the beginning of the meeting. Attendance by any council member shall be deemed a waiver on the person’s part of any defective notice. Any special meeting attended by all Alderpersons shall be a regular meeting for the transaction of any business that may come before such meeting.

Potential changes to consider for Rule # 2 • Consideration should be made to include the delivery of a special meeting notice to be done electronically.

Rule # 3 currently states the following: (a) The Council may, by a majority vote of those present, adjourn from time to time to a specific date and hour. (b) No action shall be taken unless a quorum is present. (c) As provided by Section 64.07(3) of the Wisconsin Statutes, a majority of the members of the Council shall constitute a quorum, and a majority vote of all the members of the Council shall be necessary to adopt any ordinance or resolution.

Potential changes to consider for Rule # 3 • Consideration of consensus on the definition of a quorum. Currently, the municipal code would be interpreted to defining a quorum as being 4 out of the 7 Council members being present in physical attendance within the Council Chambers. Would Council members want to consider allowing an individual to participate via electronic means? Would you want this to be allowed for all Council members? Would you want to ensure a physical quorum was present and then allow for 3 members to be electronic? If allowed to be available by virtual means is there a timeframe or number of meetings the Council would want to allow this to occur?

Rule # 4 currently states the following: The business of the Council shall be conducted in the following order: 1. Call to order by Presiding Officer. 2. Roll Call. If a quorum is not present, the meeting shall thereupon adjourn, which may be to a specific date pursuant to rule 3(a). 3. Public Hearings, if any. 4. Special Presentations, in any. 5. Consideration of the minutes of the preceding meeting or meetings which have been furnished by the Clerk to each Alderperson and approving the same if correct and rectifying mistakes, if any exist, and other routine business. Consideration of the minutes and other routine business of the City Council may be combined into a Consent Calendar. Any member may request the Council President to remove an item from the Consent Calendar for a separate vote. This request shall be granted as a courtesy and is not subject to debate or vote. Items removed from the Consent Calendar will be considered directly following action on the Consent Calendar. 6. Citizens’ Comments, Observations and Petitions, if any. 7. Reports of committees, if any, and reports of City officials and department heads as directed or requested by the City Manager or the Common Council. 8. Action Items. 9. Information and Discussion Items. 10. Adjournment In the absence of the Clerk, the Presiding Officer shall appoint a Clerk pro tempore.

Potential changes to consider for Rule # 4 • The addition of closed session added between 9 & 10.

Rule # 5 currently states the following: The presiding Officer at the stated hour shall call the meeting to order. The Presiding Officer shall preserve order and decorum, decide all questions of order and conduct the proceedings of the meeting in accordance with the parliamentary rules contained in Robert’s Rules of Order Revised, unless otherwise provided by statute or by these rules. Any member shall have the right of appeal from a decision of the Officer. The appeal may be sustained by a majority of the members present, exclusive of the Presiding Officer.

Potential changes to consider for Rule # 5 • None currently.

Rule # 6 currently states the following: If the Council President is absent at the designated time of any meeting, the Council President Pro-tempore shall preside and during the absence or inability of the Council President to attend shall have the powers and duties of the Council President. The Council President shall be selected by a majority vote of all members of the Council at the annual meeting on the third Tuesday of April in each year. The Council President shall designate and appoint the Council President Pro-tempore at or before the first regular meeting in May of each year and such appointment shall be until the next annual meeting of the Council on the third Tuesday of April of each year. The Council President Protempore shall act in the absence of the Council President. In the absence of both the Council President and the Council President Pro-tempore, the Clerk shall call the meeting to order and shall preside until the Council shall, by motion, select an acting Council President for that meeting. In such a case, the selection of an acting Council President shall be the first order of business.

Potential changes to consider for Rule # 6 • None Currently

Rule # 7 currently states the following: Whenever the Council President desires to speak upon any question, or to make any motion, the Council President shall not be required to vacate the chair to do so, but may, if he desires, vacate the chair for such portion of the proceedings as the Council President shall designate and shall designate the Council President pro tempore, if present and if not, any Alderperson, to preside temporarily.

Potential changes to consider for Rule # 7 • None Currently

Rule # 8 currently states the following: (a) The number and designation of Council committees and the number of members on each shall be as directed by the Council President at the regular meeting in May of each year and the chairperson of each committee shall be as designated by the Council President. (b) The Council President may declare the entire Council a committee of the whole for informal discussion at any meeting or for any other purpose and shall be ex-officio chairperson of same; provided there is no objection by anyone of the Alderpersons present at the meeting. (c) The Council President may, from time to time, appoint such special committees as may be deemed advisable or as provided for by motion or resolution, stating the number of members and object thereof, to perform such duties as may be assigned to them.

Potential changes to consider for Rule # 8 • None Currently

Rule # 9 currently states the following: (a) Any Alderperson may require the reading of any ordinance, resolution or communication at any time it is before the Council. (b) All bills and other financial claims against the City shall be itemized and upon receipt thereof shall be examined by the City Manager and the Finance Director and then referred by the Finance Director to the Claims Committee for report thereon at the ensuing meeting of the Council, provided that payment of regular wages and salaries of officials and employees according to schedules adopted by the Council shall be made by the Finance Director without submission to the Council after verification by the department head submitting the same and after approval of the Finance Director. As to officials or employees not within any specific department of the City, the above required verification by the department head may be omitted. (c) Each committee shall at the next regular meeting submit either a written or an oral report on all matters referred to it, unless a longer time is granted by vote of the Council, and such report shall be entered in the proceedings. Such report shall make a recommendation to the Council on each item, shall, if in writing, be signed by the chairperson of the committee and shall be filed with the Clerk prior to each meeting. Minority reports may be submitted. (d) Any committee may require any City employee to confer with it and supply information needed in connection with any matter pending before the committee.

Potential changes to consider for Rule # 9 • Change Finance Director to Comptroller as position title has changed. • Change Claims Committee in item (b) to appropriate committee, board, or commission.

Rule # 11 currently states the following: No ordinance or resolution shall be considered by the Council unless presented in writing by the Council President or any other Alderperson.

Potential changes to consider for Rule # 11 • Add City Manager and City Staff to potential list of presenters.

Rule # 12 currently states the following: The deliberation of the Council shall be conducted in the following matter: 1. No Alderperson shall address the Council until recognized by the Presiding Officer. The Alderperson shall thereupon address all remarks to the chairperson and confine all remarks to the question under discussion and avoid all personalities. 2. When two or more members simultaneously seek recognition the Presiding Officer shall name the member who is to speak first. 3. No person other than a member shall address the Council except that with the permission of the Presiding Officer. Citizens may address the Council as to matters which are being considered at the time and further excepting that citizens may be allowed to address the Council otherwise upon a majority vote of all members present. 4. No notice shall be discussed or acted upon unless and until it has been seconded. No motion shall be withdrawn or amended without the consent of the person making the same and the person seconding it. 5. When a question is under discussion no action shall be in order, except (1) to adjourn, (2) to recess, (3) to lay on the table, (4) to move the previous question, (5) to postpone to a certain day, (6) to refer to a committee, (7) to amend, (8) to postpone indefinitely. These motions shall have precedence in the order listed. 6. Any member wishing to terminate the debate may move the previous question, in which event the Presiding Officer shall announce the question as, “Shall the main question now be put?” If two-thirds of the members present vote in the affirmative, the main question shall be taken without further debate, its effect being to put an end to all debate and to bring the Council to a direct vote, first upon any pending amendments, and then upon the main question. 7. All votes of the Common Council shall be by voice, with a roll call by the clerk, using aye and nay, and all aye and nay votes shall be recorded by the clerk. Every Alderperson shall vote when a question is put unless the Council, by a majority vote of those present, shall excuse a member for special cause. No Alderperson may change his or her vote on any question after the result has been announced. Except as otherwise provided by the Wisconsin Statutes or by ordinance, a majority of those present shall prevail in all cases. 8. A motion to adjourn shall always be in order, and a motion to adjourn, to recess, to lay on the table, and a call for the previous question shall be decided without debate.

Potential changes to consider for Rule # 12 • None currently.

Rule # 13 currently states the following: All ordinances, motions or resolutions appropriating money or creating any charge against the City other than payment of claims for purchases or work previously authorized by the Council shall be acted upon by the Council at the next regular meeting, except that this provision may be suspended by recorded vote of three- fourths of all members of the Council. This rule does not pertain to items contained within the “consent calendar”.

Potential changes to consider for Rule # 13 • None Currently.

Rule # 14 currently states the following: It shall be in order for any member voting in the majority to move for a reconsideration of the vote of any question except confirmation of the appointment of City officials at that meeting or at the next succeeding regular meeting. A motion to reconsider being put and lost shall not be renewed.

Potential changes to consider for Rule # 14 • Consider reworking rule as can be confusing for interpretation. Rule # 15 currently states the following: After each meeting of the Common Council and prior to the next regular meeting of the Common Council, the Clerk shall supply to each Alderperson at his or her residence a typewritten copy of the proceedings thereof. By majority action of those present the Council may dispense with the reading of the minutes at the ensuing meeting.

Potential changes to consider for Rule # 15 • Add email dissemination of minutes as option.

Rule # 16 currently states the following: These rules or any part thereof may be temporarily suspended in connection with any matter under consideration by a recorded vote of two-thirds of the members present.

Potential changes to consider for Rule # 16 • None currently.

Budget/Fiscal Impact: Currently the only anticipated cost associated with these proposed changes will be the zoom software charges which will be incorporated into future budgets.

Recommendation: City Staff recommends Council members review the current verbiage of the Council rules over subsequent Council meetings. The recommended timeline will be to review these rules for the remainder of the year and look to officially establish changes to go into effect starting January 2022. In future meetings, City Staff will be providing examples of other municipalities' rules to garner if Council members would like to incorporate any changes.

Sample Affirmative Motion: None currently.

Attachments: • Council Rules Municipal Ordinance Chapter 2 CITY OF PLATTEVILLE, WISCONSIN CHAPTER 2, COMMON COUNCIL TABLE OF CONTENTS

SECTION TITLE PAGE

2.01 ALDERMANIC DISTRICTS ...... 1 2.02 REPEALED (72-39) ...... 7 2.03 POLLING PLACES ...... 7 2.04 COUNCIL RULES ...... 8 2.05 COUNCIL SALARIES ...... 13

CHAPTER 2 Common Council under provision of law in the City. The following polling places shall be open from 7:00 a.m. to 8:00 p.m. for all elections.

(a) The polling place for the electors of the First, Second, Third, Fourth, Seventh, Eighth, and Ninth Wards shall be in the National Guard Armory located at 475 North Water Street.

(b) The polling place for the electors of the Fifth and Sixth Wards shall be in Ullsvik Hall on the UW-Platteville Campus.

(2) As provided by Section 7.30(1) of the Wisconsin Statutes, two sets of election inspectors may be assigned to work at the polls for each District at different times on election day.

2.04 COUNCIL RULES. The following rules of order and procedure shall govern the deliberations and meetings of the Common Council and of the committees thereof:

Rule 1. Following a regular City election the Council shall meet on the third Tuesday in April for the purpose of organization. Regular meetings of the Council shall be held on the second Tuesday and fourth Tuesday of each calendar month at the hour of 7:00 p.m. Any regular meeting falling upon a legal holiday shall be held on the next following secular day at the same hour and place unless changed by a majority vote of the members elect of the Common Council. All meetings of the Council, including special and adjourned meetings, shall be held in the Municipal Building unless changed by a majority vote of the members elect of the Common Council for any specific meeting.

Rule 2. Special meetings may be called by the Council President or by any two Alderpersons or by the City Manager upon written notice of the time and purpose thereof to each member of the Council, delivered to each personally or left at the Alderperson’s usual place of abode at least six hours before the meeting. The Clerk shall cause an affidavit of service of each notice to be filed in the Clerk’s office prior to the time fixed for such special meeting. A special meeting may be held without such notice when all members of the Council are present in person or consent in writing to the holding of such a meeting. If written consent is obtained, it shall be filed with the Clerk prior to the beginning of the meeting. Attendance by any council member shall be deemed a waiver on the person’s part of any defective notice. Any special meeting attended by all Alderpersons shall be a regular meeting for the transaction of any business that may come before such meeting.

Rule 3. (a) The Council may, by a majority vote of those present, adjourn from time to time to a specific date and hour.

(b) No action shall be taken unless a quorum is present.

(c) As provided by Section 64.07(3) of the Wisconsin Statutes, a majority of the

8 As of 11/30/16 CHAPTER 2 Common Council

members of the Council shall constitute a quorum, and a majority vote of all the members of the Council shall be necessary to adopt any ordinance or resolution.

Rule 4. The business of the Council shall be conducted in the following order:

1. Call to order by Presiding Officer.

2. Roll Call. If a quorum is not present, the meeting shall thereupon adjourn, which may be to a specific date pursuant to rule 3(a).

3. Public Hearings, if any.

4. Special Presentations, in any.

5. Consideration of the minutes of the preceding meeting or meetings which have been furnished by the Clerk to each Alderperson and approving the same if correct and rectifying mistakes, if any exist, and other routine business.

Consideration of the minutes and other routine business of the City Council may be combined into a Consent Calendar. Any member may request the Council President to remove an item from the Consent Calendar for a separate vote. This request shall be granted as a courtesy and is not subject to debate or vote. Items removed from the Consent Calendar will be considered directly following action on the Consent Calendar.

6. Citizens’ Comments, Observations and Petitions, if any.

7. Reports of committees, if any, and reports of City officials and department heads as directed or requested by the City Manager or the Common Council.

8. Action Items.

9. Information and Discussion Items.

10. Adjournment

In the absence of the Clerk, the Presiding Officer shall appoint a Clerk pro tempore.

Rule 5. The presiding Officer at the stated hour shall call the meeting to order. The Presiding Officer shall preserve order and decorum, decide all questions of order and conduct the proceedings of the meeting in accordance with the parliamentary rules contained in Robert’s Rules of Order Revised, unless otherwise provided by statute or by these rules. Any member shall have the right of appeal from a decision of the Presiding

9 As of 11/30/16 CHAPTER 2 Common Council

Officer. The appeal may be sustained by a majority of the members present, exclusive of the Presiding Officer.

Rule 6. If the Council President is absent at the designated time of any meeting, the Council President Pro-tempore shall preside and during the absence or inability of the Council President to attend shall have the powers and duties of the Council President. The Council President shall be selected by a majority vote of all members of the Council at the annual meeting on the third Tuesday of April in each year. The Council President shall designate and appoint the Council President Pro-tempore at or before the first regular meeting in May of each year and such appointment shall be until the next annual meeting of the Council on the third Tuesday of April of each year. The Council President Pro- tempore shall act in the absence of the Council President. In the absence of both the Council President and the Council President Pro-tempore, the Clerk shall call the meeting to order and shall preside until the Council shall, by motion, select an acting Council President for that meeting. In such a case, the selection of an acting Council President shall be the first order of business.

Rule 7. Whenever the Council President desires to speak upon any question, or to make any motion, the Council President shall not be required to vacate the chair to do so, but may, if he desires, vacate the chair for such portion of the proceedings as the Council President shall designate and shall designate the Council President pro tempore, if present and if not, any Alderperson, to preside temporarily.

Rule 8. (a) The number and designation of Council committees and the number of members on each shall be as directed by the Council President at the regular meeting in May of each year and the chairperson of each committee shall be as designated by the Council President.

(b) The Council President may declare the entire Council a committee of the whole for informal discussion at any meeting or for any other purpose and shall be ex-officio chairperson of same; provided there is no objection by anyone of the Alderpersons present at the meeting.

(c) The Council President may, from time to time, appoint such special committees as may be deemed advisable or as provided for by motion or resolution, stating the number of members and object thereof, to perform such duties as may be assigned to them.

Rule 9. (a) Any Alderperson may require the reading of any ordinance, resolution or communication at any time it is before the Council.

(b) All bills and other financial claims against the City shall be itemized and upon receipt thereof shall be examined by the City Manager and the Finance Director and then referred by the Finance Director to the Claims Committee for report thereon at the ensuing meeting of the Council, provided that payment of regular wages and salaries of officials and employees according

10 As of 11/30/16 CHAPTER 2 Common Council

to schedules adopted by the Council shall be made by the Finance Director without submission to the Council after verification by the department head submitting the same and after approval of the Finance Director. As to officials or employees not within any specific department of the City, the above required verification by the department head may be omitted.

(c) Each committee shall at the next regular meeting submit either a written or an oral report on all matters referred to it, unless a longer time is granted by vote of the Council, and such report shall be entered in the proceedings. Such report shall make a recommendation to the Council on each item, shall, if in writing, be signed by the chairperson of the committee and shall be filed with the Clerk prior to each meeting. Minority reports may be submitted.

(d) Any committee may require any City employee to confer with it and supply information needed in connection with any matter pending before the committee.

Rule 10. (Repealed)

Rule 11. No ordinance or resolution shall be considered by the Council unless presented in writing by the Council President or any other Alderperson.

Rule 12. The deliberation of the Council shall be conducted in the following matter:

1. No Alderperson shall address the Council until recognized by the Presiding Officer. The Alderperson shall thereupon address all remarks to the chairperson and confine all remarks to the question under discussion and avoid all personalities.

2. When two or more members simultaneously seek recognition the Presiding Officer shall name the member who is to speak first.

3. No person other than a member shall address the Council except that with the permission of the Presiding Officer. Citizens may address the Council as to matters which are being considered at the time and further excepting that citizens may be allowed to address the Council otherwise upon a majority vote of all members present.

4. No notice shall be discussed or acted upon unless and until it has been seconded. No motion shall be withdrawn or amended without the consent of the person making the same and the person seconding it.

5. When a question is under discussion no action shall be in order, except (1) to adjourn, (2) to recess, (3) to lay on the table, (4) to move the previous question, (5) to postpone to a certain day, (6) to refer to a committee, (7) to

11 As of 11/30/16 CHAPTER 2 Common Council

amend, (8) to postpone indefinitely. These motions shall have precedence in the order listed.

6. Any member wishing to terminate the debate may move the previous question, in which event the Presiding Officer shall announce the question as, “Shall the main question now be put?” If two-thirds of the members present vote in the affirmative, the main question shall be taken without further debate, its effect being to put an end to all debate and to bring the Council to a direct vote, first upon any pending amendments, and then upon the main question.

7. All votes of the Common Council shall be by voice, with a roll call by the clerk, using aye and nay, and all aye and nay votes shall be recorded by the clerk. Every Alderperson shall vote when a question is put unless the Council, by a majority vote of those present, shall excuse a member for special cause. No Alderperson may change his or her vote on any question after the result has been announced. Except as otherwise provided by the Wisconsin Statutes or by ordinance, a majority of those present shall prevail in all cases.

8. A motion to adjourn shall always be in order, and a motion to adjourn, to recess, to lay on the table, and a call for the previous question shall be decided without debate.

Rule 13. All ordinances, motions or resolutions appropriating money or creating any charge against the City other than payment of claims for purchases or work previously authorized by the Council shall be acted upon by the Council at the next regular meeting, except that this provision may be suspended by recorded vote of three-fourths of all members of the Council. This rule does not pertain to items contained within the “consent calendar”.

Rule 14. It shall be in order for any member voting in the majority to move for a reconsideration of the vote of any question except confirmation of the appointment of City officials at that meeting or at the next succeeding regular meeting. A motion to reconsider being put and lost shall not be renewed.

Rule 15. After each meeting of the Common Council and prior to the next regular meeting of the Common Council, the Clerk shall supply to each Alderperson at his or her residence a typewritten copy of the proceedings thereof. By majority action of those present the Council may dispense with the reading of the minutes at the ensuing meeting.

Rule 16. These rules or any part thereof may be temporarily suspended in connection with any matter under consideration by a recorded vote of two-thirds of the members present.

12 As of 11/30/16 CHAPTER 2 Common Council

Rule 17. The assent of two-thirds of all the members of the Council shall be required to amend these rules or any part thereof.

2.05 COUNCIL SALARIES. (a) Each duly elected and qualified Alderperson of the City of Platteville, with the exception of the Council President, shall receive an annual salary as set by the Common Council from time to time. Such salaries shall be paid out of the City Treasury in monthly installments.

(b) The Common Council President shall receive an annual salary as set by the Common Council from time to time. Such salary shall be paid out of the City Treasury in monthly installments.

(c) Each duly elected and qualified Alderperson of the City of Platteville, including the Council President, shall receive an annual salary in the sum of $0, effective for terms commencing on or after April 18, 2017.

13 As of 11/30/16 THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE: WORK SESSION American Rescue Plan Act Funding Potentials July 13, 2021 ITEM NUMBER: VOTE REQUIRED: IX. None PREPARED BY: Adam Ruechel, City Manager

Description: City Manager Ruechel will lead Common Council members in a work session to gauge feedback from council members on potentials items/projects they would like to utilize ARPA funds for the City of Platteville.

Attachments: • ARPA-staff note • ARPA FAQ document THE CITY OF PLATTEVILLE, WISCONSIN COUNCIL SUMMARY SHEET COUNCIL SECTION: TITLE: DATE INFORMATION & American Rescue Plan Act Funding Potentials June 8, 2021 DISCUSSION VOTE REQUIRED: ITEM NUMBER: Majority VIIII.D. PREPARED BY: Adam Ruechel, City Manager Description: On May 10, 2021, the U.S. Department of the Treasury announced the launch of the Coronavirus State and Local Fiscal Recovery Funds, established by the American Rescue Plan Act of 2021, to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. Treasury also released details on how these funds can be used to respond to acute pandemic response needs, fill revenue shortfalls among these governments, and support the communities and populations hardest hit by the COVID-19 crisis.

Recipients may use Coronavirus State and Local Fiscal Recovery Funds to:

• Support public health expenditures, by funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff.

Eligible uses of these funds for the City of Platteville could be the following: 1. Capital Investments in public facilities to meet pandemic operational needs. a. Council Chamber Audio/Video Enhancements- Estimate $40,000-$60,000. b. Municipal Buildings HVAC Improvements (City Hall Offices, Council Chambers, Auditorium, Swing Space, Museum) Estimate $20,000 engineering review, Project Cost? c. New Fire Station Support for pandemic related uses, decontamination space, etc. 2. Public Communication Efforts a. Investment in Solar Powered Digital Sign Boards- Estimate $12,000 per board. b. Investment in Meeting Packet Software, Project Cost TBD? c. Investment in Meeting Technology Software, Zoom? Live Video Feed Enhancement? 3. LTE Employees to address behavioral healthcare needs exacerbated by the pandemic. a. LTE Mental Health Employee. b. LTE Behavioral Health Services Employee. c. LTE Employee to promote service access to health and social services.

• Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted industries, and the public sector.

Eligible uses of these funds for the City of Platteville could be the following: 1. Create aid program for unemployed workers and job training. 2. Create aid program for households facing food, housing, or other financial insecurity. 3. Create aid program for survivor support benefit for family members of COVID-19 victims. 4. Create aid program for small businesses such as loans, grants, in-kind assistance. 5. Create aid program for tourism, travel, and hospitality sectors. 6. Create grant program for removal of lead hazards in residents’ homes. 7. Provide affordable housing incentives to developers. 8. Provide housing authority with additional resources to provide housing vouchers and residential assistance. 9. Partner with school district to provide additional after school/tutoring programs.

• Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the pandemic.

Recipients can compute the extent of their reduction in revenue by comparing their actual revenue to an alternative representing what could have been expected to occur in the absence of the pandemic. Analysis of this expected trend begins with the last full fiscal year prior to the public health emergency and projects forward at either (a) the recipient’s average annual revenue growth over the three full fiscal years prior to the public health emergency or (b) 4.1%, the national average state and local revenue growth rate from 2015-18 (the latest available data).

For administrative convenience, Treasury’s Interim Final Rule allows recipients to presume that any diminution in actional revenue relative to the expected trends is due to the COVID-19 public health emergency. Upon receiving funds, recipients may immediately calculate the reduction in revenue that occurred in 2020 and deploy funds to address any shortfall.

2020 General Fund Revenue Budgeted- $8,389,110. 2020 YTD Estimate as of 1/12/2021-$8,122,406.95. Variance-$266,703.05 potentially could be supplemented back into general fund revenue accounts.

• Provide premium pay for essential workers, offering additional support to those who have borne and will bear the greatest health risks because of their service in critical infrastructure sectors.

Employers are both permitted and encouraged to use Coronavirus State and Local Fiscal Recovery Funds to offer retrospective premium pay, recognizing that many essential workers have not yet received additional compensation for work performed.

Essential workers are those in critical infrastructure sectors who regularly perform in person work, interact with others at work, or physically handle items handled by others. Critical infrastructure sectors include healthcare, education and childcare, transportation, sanitation, grocery and food production, and public health and safety, among others, as provided in the Interim Final Rule. Governments receiving Fiscal Recovery Funds have the discretion to add additional sectors to this list, so long as the sectors are considered critical to protect the health and well-being of residents. The Interim Final Rule emphasizes the need for recipients to prioritize premium pay for lower income workers. Premium pay that would increase a worker’s total pay above 150% of the greater of the state or county average annual wage requires specific justification for how it responds to the needs of these workers.

The following employees were defined as essential workers in 2020: • ADMINISTRATION DIRECTOR • ALL SWORN LAW ENFORCEMENT OFFICERS • ALL FIRE AND EMS PERSONNEL • ASSISTANT STREET SUPERINTENDENT • BUILDING INSPECTOR • CITY CLERK • CITY MANAGER • COMMUNICATIONS SPECIALIST • COMMUNITY DEVELOPMENT DIRECTOR • COMMUNITY DEVELOPMENT SPECIALIST • FINANCIAL OPERATIONS MANAGER • FIRE CHIEF • MACHANIC • POLICE CHIEF • POLICE LIEUTENANT • POLICE SERGEANT • PUBLIC WORKS DIRECTOR • STREETS MAINTENANCE WORKER I • STREETS MAINTENANCE WORKER II • STREET SUPERINTENDENT • TELECOMMUNICATOR • UTILITY MAINTENANCE FOREMAN • UTILITY MAINTENANCE WORKER II • UTILITY SUPERINTENDENT • WATER PLANT OPERATOR • WWTP FOREMAN • WWTP LAB TECHNICIAN • WWTP MAINTENANCE WORKER II • WWTP OPERATOR

Governments receiving Fiscal Recovery Funds have the discretion to add additional sectors to this list, so long as the sectors are considered critical to protect the health and well-being of residents. The Interim Final Rule emphasizes the need for recipients to prioritize premium pay for lower income workers.

Consideration should be made for our Museum, Library and Park & Recreation Departments who had to adjust a variety of schedules and planning to provide service to our residents while protecting their health and wellbeing.

The Common Council will also want to consider the dollar value they would be comfortable issuing for any form of premium payment to employees.

Option 1 Department Directors/City Manager- 9 x $1,000 = $9,000 Regular Full Time Employees- 63 x $500.00 =$31,500 Volunteer Fire Fighters- 47 x $500 = 23,500 Total=$64,000

Option 2 104 Employees Designated as Essential Workers. 104 x $500 =$52,000

• Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital wastewater and stormwater infrastructure, and expand access to broadband internet.

Recipients may use Coronavirus State and Local Fiscal Recovery Funds to invest in necessary improvements to their water and sewer infrastructures, including projects that address the impacts of climate change.

Recipients may use this funding to invest in an array of drinking water infrastructure projects, such as building or upgrading facilities and transmission, distribution, and storage systems, including the replacement of lead service lines.

Recipients may also use this funding to invest in wastewater infrastructure projects, including constructing publicly owned treatment infrastructure, managing, and treating stormwater or subsurface drainage water, facilitating water reuse, and securing publicly owned treatment works.

Consideration can also be made regarding utilizing funds to invest in broadband infrastructure. The guidance does indicate that investments should be focused towards areas that are currently lacking a wireline connection that reliably delivers minimum speeds of 25 Mbps download and 3 Mbps upload. The result of any broadband project utilizing these funds should be to have the service offer 100 Mbps download and 100 Mbps upload speeds.

If the Common Council desires to utilize funding towards this category the recommendation from City Staff would be to hold a special work session to determine a priority list of projects and areas which could be targeted.

Budget/Fiscal Impact: In attending the most recent League of Wisconsin Municipalities Meeting the following formula was provided to determine the most up to date estimate the City of Platteville could receive.

In meetings attended by Director Maurer and me, it has been recommended to create a special revenue fund for this funding to be utilized due to the potential impacts the funding may have on expenditure restraint and the City of Platteville Levy Limit.

We also have been made aware the City will be receiving the payment in two installments, one occurring in the summer of 2021 and then in the summer of 2022. Therefore, the City of Platteville is looking to receive around $632,564.41 each installment.

Recommendation: The City of Platteville has a variety of different roads the funding provided by the American Rescue Plan Act can be utilized towards. In efforts to help narrow down the potential discussion City Staff is recommending the Common Council look at considering the following:

1. Capital Investments in public facilities to meet pandemic operational needs. Consideration to set aside $300,000 towards the funding of the below projects/enhancements. a. Council Chamber Audio/Video Enhancements- Estimate $40,000-$60,000. b. Municipal Buildings HVAC Improvements (City Hall Offices, Council Chambers, Auditorium, Swing Space, Museum) Estimate $20,000 engineering review, Project Cost? c. New Fire Station Support for pandemic related uses, decontamination space, etc.

2. Replace lost public sector revenue. Consideration to set aside $300,000 to be utilized to cover lost revenue accounts within the general fund.

3. Invest in storm water infrastructure project. Consideration to conduct a Common Council work session where review of storm water projects could be discussed to be funded with remaining funds.

Sample Affirmative Motion: None Currently

Attachments: • None currently AS OF JUNE 24, 2021

Coronavirus State and Local Fiscal Recovery Funds

Frequently Asked Questions

AS OF JUNE 24, 2021

This document contains answers to frequently asked questions regarding the Coronavirus State and Local Fiscal Recovery Funds (CSFRF / CLFRF, or Fiscal Recovery Funds). Treasury will be updating this document periodically in response to questions received from stakeholders. Recipients and stakeholders should consult the Interim Final Rule for additional information.

• For overall information about the program, including information on requesting funding, please see https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local- and-tribal-governments

• For general questions about CSFRF / CLFRF, please email [email protected]

• Treasury is seeking comment on all aspects of the Interim Final Rule. Stakeholders are encouraged to submit comments electronically through the Federal eRulemaking Portal (https://www.regulations.gov/document/TREAS-DO-2021-0008-0002) on or before July 16, 2021. Please be advised that comments received will be part of the public record and subject to public disclosure. Do not disclose any information in your comment or supporting materials that you consider confidential or inappropriate for public disclosure.

Questions added 5/27/21: 1.5, 1.6, 2.13, 2.14, 2.15, 3.9, 4.5, 4.6, 10.3, 10.4 (noted with “[5/27]”)

Questions added 6/8/21: 2.16, 3.10, 3.11, 3.12, 4.7, 6.7, 8.2, 9.4, 9.5, 10.5 (noted with “[6/8]”)

Questions added 6/17/21: 6.8, 6.9, 6.10, 6.11 (noted with “[6/17]”)

Questions added 6/23/21: 1.7, 2.17, 2.18, 2.19, 2.20, 3.1 (appendix), 3.13, 4.8, 6.12 (noted with “[6/23]”)

Question added 6/24/21: 2.21 (noted with “[6/24]”)

Answers to frequently asked questions on distribution of funds to non-entitlement units of local government (NEUs) can be found in this FAQ supplement, which is regularly updated.

1. Eligibility and Allocations

1.1. Which governments are eligible for funds?

The following governments are eligible: • States and the District of Columbia • Territories

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• Tribal governments • Counties • Metropolitan cities • Non-entitlement units, or smaller local governments

1.2. Which governments receive funds directly from Treasury?

Treasury will distribute funds directly to each eligible state, territory, metropolitan city, county, or Tribal government. Smaller local governments that are classified as non- entitlement units will receive funds through their applicable state government.

1.3. Are special-purpose units of government eligible to receive funds?

Special-purpose units of local government will not receive funding allocations; however, a state, territory, local, or Tribal government may transfer funds to a special-purpose unit of government. Special-purpose districts perform specific functions in the community, such as fire, water, sewer or mosquito abatement districts.

1.4. How are funds being allocated to Tribal governments, and how will Tribal governments find out their allocation amounts?1

$20 billion of Fiscal Recovery Funds was reserved for Tribal governments. The American Rescue Plan Act specifies that $1 billion will be allocated evenly to all eligible Tribal governments. The remaining $19 billion will be distributed using an allocation methodology based on enrollment and employment.

There will be two payments to Tribal governments. Each Tribal government’s first payment will include (i) an amount in respect of the $1 billion allocation that is to be divided equally among eligible Tribal governments and (ii) each Tribal government’s pro rata share of the Enrollment Allocation. Tribal governments will be notified of their allocation amount and delivery of payment 4-5 days after completing request for funds in the Treasury Submission Portal. The deadline to make the initial request for funds is June 21, 2021.

The second payment will include a Tribal government’s pro rata share of the Employment Allocation. There is a $1,000,000 minimum employment allocation for Tribal governments. In late-June, Tribal governments will receive an email notification to re-enter the Treasury Submission Portal to confirm or amend their 2019 employment numbers that were submitted to the Department of the Treasury for the CARES Act’s Coronavirus Relief Fund. To receive an Employment Allocation, including the minimum employment allocation, Tribal governments must confirm employment numbers by July 16, 2021. Treasury will calculate employment allocations for those Tribal governments that confirmed or submitted amended employment numbers by the deadline. In August,

1 The answer to this question was updated on June 29, 2021. 2

AS OF JUNE 24, 2021

Treasury will communicate to Tribal governments the amount of their portion of the Employment Allocation and the anticipated date for the second payment.

1.5. My county is a unit of general local government with population under 50,000. Will my county receive funds directly from Treasury? [5/27]

Yes. All counties that are units of general local government will receive funds directly from Treasury and should apply via the online portal. The list of county allocations is available here.

1.6. My local government expected to be classified as a non-entitlement unit. Instead, it was classified as a metropolitan city. Why? [5/27]

The American Rescue Plan Act defines, for purposes of the Coronavirus Local Fiscal Recovery Fund (CLFRF), metropolitan cities to include those that are currently metropolitan cities under the Community Development Block Grant (CDBG) program but also those cities that relinquish or defer their status as a metropolitan city for purposes of the CDBG program. This would include, by way of example, cities that are principal cities of their metropolitan statistical area, even if their population is less than 50,000. In other words, a city that is eligible to be a metropolitan city under the CDBG program is eligible as a metropolitan city under the CLFRF, regardless of how that city has elected to participate in the CDBG program.

Unofficial allocation estimates produced by other organizations may have classified certain local governments as non-entitlement units of local government. However, based on the statutory definitions, some of these local governments should have been classified as metropolitan cities.

1.7. In order to receive and use Fiscal Recovery Funds, must a recipient government maintain a declaration of emergency relating to COVID-19? [6/23]

No. Neither the statute establishing the CSFRF/CLFRF nor the Interim Final Rule requires recipients to maintain a local declaration of emergency relating to COVID-19.

2. Eligible Uses – Responding to the Public Health Emergency / Negative Economic Impacts

2.1. What types of COVID-19 response, mitigation, and prevention activities are eligible?

A broad range of services are needed to contain COVID-19 and are eligible uses, including vaccination programs; medical care; testing; contact tracing; support for isolation or quarantine; supports for vulnerable populations to access medical or public health services; public health surveillance (e.g., monitoring case trends, genomic sequencing for variants); enforcement of public health orders; public communication

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efforts; enhancement to health care capacity, including through alternative care facilities; purchases of personal protective equipment; support for prevention, mitigation, or other services in congregate living facilities (e.g., nursing homes, incarceration settings, homeless shelters, group living facilities) and other key settings like schools; ventilation improvements in congregate settings, health care settings, or other key locations; enhancement of public health data systems; and other public health responses. Capital investments in public facilities to meet pandemic operational needs are also eligible, such as physical plant improvements to public hospitals and health clinics or adaptations to public buildings to implement COVID-19 mitigation tactics.

2.2. If a use of funds was allowable under the Coronavirus Relief Fund (CRF) to respond to the public health emergency, may recipients presume it is also allowable under CSFRF/CLFRF?

Generally, funding uses eligible under CRF as a response to the direct public health impacts of COVID-19 will continue to be eligible under CSFRF/CLFRF, with the following two exceptions: (1) the standard for eligibility of public health and safety payrolls has been updated; and (2) expenses related to the issuance of tax-anticipation notes are not an eligible funding use.

2.3. If a use of funds is not explicitly permitted in the Interim Final Rule as a response to the public health emergency and its negative economic impacts, does that mean it is prohibited?

The Interim Final Rule contains a non-exclusive list of programs or services that may be funded as responding to COVID-19 or the negative economic impacts of the COVID-19 public health emergency, along with considerations for evaluating other potential uses of Fiscal Recovery Funds not explicitly listed. The Interim Final Rule also provides flexibility for recipients to use Fiscal Recovery Funds for programs or services that are not identified on these non-exclusive lists but which meet the objectives of section 602(c)(1)(A) or 603(c)(1)(A) by responding to the COVID-19 public health emergency with respect to COVID-19 or its negative economic impacts.

2.4. May recipients use funds to respond to the public health emergency and its negative economic impacts by replenishing state unemployment funds?

Consistent with the approach taken in the CRF, recipients may make deposits into the state account of the Unemployment Trust Fund up to the level needed to restore the pre- pandemic balances of such account as of January 27, 2020, or to pay back advances received for the payment of benefits between January 27, 2020 and the date when the Interim Final Rule is published in the Federal Register.

2.5. What types of services are eligible as responses to the negative economic impacts of the pandemic?

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Eligible uses in this category include assistance to households; small businesses and non- profits; and aid to impacted industries.

Assistance to households includes, but is not limited to: food assistance; rent, mortgage, or utility assistance; counseling and legal aid to prevent eviction or homelessness; cash assistance; emergency assistance for burials, home repairs, weatherization, or other needs; internet access or digital literacy assistance; or job training to address negative economic or public health impacts experienced due to a worker’s occupation or level of training.

Assistance to small business and non-profits includes, but is not limited to: • loans or grants to mitigate financial hardship such as declines in revenues or impacts of periods of business closure, for example by supporting payroll and benefits costs, costs to retain employees, mortgage, rent, or utilities costs, and other operating costs; • Loans, grants, or in-kind assistance to implement COVID-19 prevention or mitigation tactics, such as physical plant changes to enable social distancing, enhanced cleaning efforts, barriers or partitions, or COVID-19 vaccination, testing, or contact tracing programs; and • Technical assistance, counseling, or other services to assist with business planning needs

2.6. May recipients use funds to respond to the public health emergency and its negative economic impacts by providing direct cash transfers to households?

Yes, provided the recipient considers whether, and the extent to which, the household has experienced a negative economic impact from the pandemic. Additionally, cash transfers must be reasonably proportional to the negative economic impact they are intended to address. Cash transfers grossly in excess of the amount needed to address the negative economic impact identified by the recipient would not be considered to be a response to the COVID-19 public health emergency or its negative impacts. In particular, when considering appropriate size of permissible cash transfers made in response to the COVID-19 public health emergency, state, local, territorial, and Tribal governments may consider and take guidance from the per person amounts previously provided by the federal government in response to the COVID crisis.

2.7. May funds be used to reimburse recipients for costs incurred by state and local governments in responding to the public health emergency and its negative economic impacts prior to passage of the American Rescue Plan?

Use of Fiscal Recovery Funds is generally forward looking. The Interim Final Rule permits funds to be used to cover costs incurred beginning on March 3, 2021.

2.8. May recipients use funds for general economic development or workforce development?

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Generally, not. Recipients must demonstrate that funding uses directly address a negative economic impact of the COVID-19 public health emergency, including funds used for economic or workforce development. For example, job training for unemployed workers may be used to address negative economic impacts of the public health emergency and be eligible.

2.9. How can recipients use funds to assist the travel, tourism, and hospitality industries?

Aid provided to tourism, travel, and hospitality industries should respond to the negative economic impacts of the pandemic. For example, a recipient may provide aid to support safe reopening of businesses in the tourism, travel and hospitality industries and to districts that were closed during the COVID-19 public health emergency, as well as aid a planned expansion or upgrade of tourism, travel and hospitality facilities delayed due to the pandemic.

Tribal development districts are considered the commercial centers for tribal hospitality, gaming, tourism and entertainment industries.

2.10. May recipients use funds to assist impacted industries other than travel, tourism, and hospitality?

Yes, provided that recipients consider the extent of the impact in such industries as compared to tourism, travel, and hospitality, the industries enumerated in the statute. For example, nationwide the leisure and hospitality industry has experienced an approximately 17 percent decline in employment and 24 percent decline in revenue, on net, due to the COVID-19 public health emergency. Recipients should also consider whether impacts were due to the COVID-19 pandemic, as opposed to longer-term economic or industrial trends unrelated to the pandemic.

Recipients should maintain records to support their assessment of how businesses or business districts receiving assistance were affected by the negative economic impacts of the pandemic and how the aid provided responds to these impacts.

2.11. How does the Interim Final Rule help address the disparate impact of COVID-19 on certain populations and geographies?

In recognition of the disproportionate impacts of the COVID-19 virus on health and economic outcomes in low-income and Native American communities, the Interim Final Rule identifies a broader range of services and programs that are considered to be in response to the public health emergency when provided in these communities. Specifically, Treasury will presume that certain types of services are eligible uses when provided in a Qualified Census Tract (QCT), to families living in QCTs, or when these services are provided by Tribal governments.

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Recipients may also provide these services to other populations, households, or geographic areas disproportionately impacted by the pandemic. In identifying these disproportionately-impacted communities, recipients should be able to support their determination for how the pandemic disproportionately impacted the populations, households, or geographic areas to be served.

Eligible services include:

• Addressing health disparities and the social determinants of health, including: community health workers, public benefits navigators, remediation of lead paint or other lead hazards, and community violence intervention programs;

• Building stronger neighborhoods and communities, including: supportive housing and other services for individuals experiencing homelessness, development of affordable housing, and housing vouchers and assistance relocating to neighborhoods with higher levels of economic opportunity;

• Addressing educational disparities exacerbated by COVID-19, including: early learning services, increasing resources for high-poverty school districts, educational services like tutoring or afterschool programs, and supports for students’ social, emotional, and mental health needs; and

• Promoting healthy childhood environments, including: child care, home visiting programs for families with young children, and enhanced services for child welfare-involved families and foster youth.

2.12. May recipients use funds to pay for vaccine incentive programs (e.g., cash or in-kind transfers, lottery programs, or other incentives for individuals who get vaccinated)?

Yes. Under the Interim Final Rule, recipients may use Coronavirus State and Local Fiscal Recovery Funds to respond to the COVID-19 public health emergency, including expenses related to COVID-19 vaccination programs. See 31 CFR 35.6(b)(1)(i). Programs that provide incentives reasonably expected to increase the number of people who choose to get vaccinated, or that motivate people to get vaccinated sooner than they otherwise would have, are an allowable use of funds so long as such costs are reasonably proportional to the expected public health benefit.

2.13. May recipients use funds to pay “back to work incentives” (e.g., cash payments for newly employed workers after a certain period of time on the job)? [5/27]

Yes. Under the Interim Final Rule, recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to unemployed workers. See 31 CFR 35.6(b)(4). This assistance can include job training or other efforts to accelerate rehiring and thus reduce unemployment, such as childcare assistance, assistance with transportation to and from a jobsite or interview, and incentives for newly employed workers.

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2.14. The Coronavirus Relief Fund (CRF) included as an eligible use: "Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency." What has changed in CSFRF/CLFRF, and what type of documentation is required under CSFRF/CLFRF? [5/27]

Many of the expenses authorized under the Coronavirus Relief Fund are also eligible uses under the CSFRF/CLFRF. However, in the case of payroll expenses for public safety, public health, health care, human services, and similar employees (hereafter, public health and safety staff), the CSFRF/CLFRF does differ from the CRF. This change reflects the differences between the ARPA and CARES Act and recognizes that the response to the COVID-19 public health emergency has changed and will continue to change over time. In particular, funds may be used for payroll and covered benefits expenses for public safety, public health, health care, human services, and similar employees, including first responders, to the extent that the employee’s time that is dedicated to responding to the COVID-19 public health emergency.

For administrative convenience, the recipient may consider a public health and safety employee to be entirely devoted to mitigating or responding to the COVID-19 public health emergency, and therefore fully covered, if the employee, or his or her operating unit or division, is primarily dedicated (e.g., more than half of the employee’s time is dedicated) to responding to the COVID-19 public health emergency.

Recipients may use presumptions for assessing whether an employee, division, or operating unit is primarily dedicated to COVID-19 response. The recipient should maintain records to support its assessment, such as payroll records, attestations from supervisors or staff, or regular work product or correspondence demonstrating work on the COVID-19 response. Recipients need not routinely track staff hours. Recipients should periodically reassess their determinations.

2.15. What staff are included in “public safety, public health, health care, human services, and similar employees”? Would this include, for example, 911 operators, morgue staff, medical examiner staff, or EMS staff? [5/27]

As discussed in the Interim Final Rule, funds may be used for payroll and covered benefits expenses for public safety, public health, health care, human services, and similar employees, for the portion of the employee’s time that is dedicated to responding to the COVID-19 public health emergency.

Public safety employees would include police officers (including state police officers), sheriffs and deputy sheriffs, firefighters, emergency medical responders, correctional and detention officers, and those who directly support such employees such as dispatchers and supervisory personnel. Public health employees would include employees involved in providing medical and other health services to patients and supervisory personnel, including medical staff assigned to schools, prisons, and other such institutions, and other

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support services essential for patient care (e.g., laboratory technicians, medical examiner or morgue staff) as well as employees of public health departments directly engaged in matters related to public health and related supervisory personnel. Human services staff include employees providing or administering social services; public benefits; child welfare services; and child, elder, or family care, as well as others.

2.16. May recipients use funds to establish a public jobs program? [6/8]

Yes. The Interim Final Rule permits a broad range of services to unemployed or underemployed workers and other individuals that suffered negative economic impacts from the pandemic. That can include public jobs programs, subsidized employment, combined education and on-the-job training programs, or job training to accelerate rehiring or address negative economic or public health impacts experienced due to a worker’s occupation or level of training. The broad range of permitted services can also include other employment supports, such as childcare assistance or assistance with transportation to and from a jobsite or interview.

The Interim Final Rule includes as an eligible use re-hiring public sector staff up to the government’s level of pre-pandemic employment. “Public sector staff” would not include individuals participating in a job training or subsidized employment program administered by the recipient.

2.17. The Interim Final Rule states that “assistance or aid to individuals or businesses that did not experience a negative economic impact from the public health emergency would not be an eligible use under this category.” Are recipients required to demonstrate that each individual or business experienced a negative economic impact for that individual or business to receive assistance? [6/23]

Not necessarily. The Interim Final Rule allows recipients to demonstrate a negative economic impact on a population or group and to provide assistance to households or businesses that fall within that population or group. In such cases, the recipient need only demonstrate that the household or business is within the population or group that experienced a negative economic impact.

For assistance to households, the Interim Final Rule states, “In assessing whether a household or population experienced economic harm as a result of the pandemic, a recipient may presume that a household or population that experienced unemployment or increased food or housing insecurity or is low- or moderate-income experienced negative economic impacts resulting from the pandemic.” This would allow, for example, an internet access assistance program for all low- or moderate-income households, but would not require the recipient to demonstrate or document that each individual low- or - moderate income household experienced a negative economic impact from the COVID- 19 public health emergency apart from being low- or -moderate income.

For assistance to small businesses, the Interim Final Rule states that assistance may be provided to small businesses, including loans, grants, in-kind assistance, technical

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assistance or other services, to respond to the negative economic impacts of the COVID- 19 public health emergency. In providing assistance to small businesses, recipients must design a program that responds to the negative economic impacts of the COVID-19 public health emergency, including by identifying how the program addresses the identified need or impact faced by small businesses. This can include assistance to adopt safer operating procedures, weather periods of closure, or mitigate financial hardship resulting from the COVID-19 public health emergency.

As part of program design and to ensure that the program responds to the identified need, recipients may consider additional criteria to target assistance to businesses in need, including to small businesses. Assistance may be targeted to businesses facing financial insecurity, with substantial declines in gross receipts (e.g., comparable to measures used to assess eligibility for the Paycheck Protection Program), or facing other economic harm due to the pandemic, as well as businesses with less capacity to weather financial hardship, such as the smallest businesses, those with less access to credit, or those serving disadvantaged communities. For example, a recipient could find based on local data or research that the smallest businesses faced sharply increased risk of bankruptcy and develop a program to respond; such a program would only need to document a population or group-level negative economic impact, and eligibility criteria to limit access to the program to that population or group (in this case, the smallest businesses).

In addition, recognizing the disproportionate impact of the pandemic on disadvantaged communities, the Interim Final Rule also identifies a set of services that are presumptively eligible when provided in a Qualified Census Tract (QCT); to families and individuals living in QCTs; to other populations, households, or geographic areas identified by the recipient as disproportionately impacted by the pandemic; or when these services are provided by Tribal governments. For more information on the set of presumptively eligible services, see the Interim Final Rule section on Building Stronger Communities through Investments in Housing and Neighborhoods and FAQ 2.11.

2.18. Would investments in improving outdoor spaces (e.g. parks) be an eligible use of funds as a response to the public health emergency and/or its negative economic impacts? [6/23]

There are multiple ways that investments in improving outdoor spaces could qualify as eligible uses; several are highlighted below, though there may be other ways that a specific investment in outdoor spaces would meet eligible use criteria.

First, in recognition of the disproportionate negative economic impacts on certain communities and populations, the Interim Final Rule identifies certain types of services that are eligible uses when provided in a Qualified Census Tract (QCT), to families and individuals living in QCTs, or when these services are provided by Tribal governments. Recipients may also provide these services to other populations, households, or geographic areas disproportionately impacted by the pandemic.

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These programs and services include services designed to build stronger neighborhoods and communities and to address health disparities and the social determinants of health. The Interim Final Rule provides a non-exhaustive list of eligible services to respond to the needs of communities disproportionately impacted by the pandemic, and recipients may identify other uses of funds that do so, consistent with the Rule’s framework. For example, investments in parks, public plazas, and other public outdoor recreation spaces may be responsive to the needs of disproportionately impacted communities by promoting healthier living environments and outdoor recreation and socialization to mitigate the spread of COVID-19.

Second, recipients may provide assistance to small businesses in all communities. Assistance to small businesses could include support to enhance outdoor spaces for COVID-19 mitigation (e.g., restaurant patios) or to improve the built environment of the neighborhood (e.g., façade improvements).

Third, many governments saw significantly increased use of parks during the pandemic that resulted in damage or increased maintenance needs. The Interim Final Rule recognizes that “decrease[s to] a state or local government’s ability to effectively administer services” can constitute a negative economic impact of the pandemic.

2.19. Would expenses to address a COVID-related backlog in court cases be an eligible use of funds as a response to the public health emergency? [6/23]

The Interim Final Rule recognizes that “decrease[s to] a state or local government’s ability to effectively administer services,” such as cuts to public sector staffing levels, can constitute a negative economic impact of the pandemic. During the COVID-19 public health emergency, many courts were unable to operate safely during the pandemic and, as a result, now face significant backlogs. Court backlogs resulting from inability of courts to safely operate during the COVID-19 pandemic decreased the government’s ability to administer services. Therefore, steps to reduce these backlogs, such as implementing COVID-19 safety measures to facilitate court operations, hiring additional court staff or attorneys to increase speed of case resolution, and other expenses to expedite case resolution are eligible uses.

2.20. Can funds be used to assist small business startups as a response to the negative economic impact of COVID-19? [6/23]

As discussed in the Interim Final Rule, recipients may provide assistance to small businesses that responds to the negative economic impacts of COVID-19. The Interim Final Rule provides a non-exclusive list of potential assistance mechanisms, as well as considerations for ensuring that such assistance is responsive to the negative economic impacts of COVID-19.

Treasury acknowledges a range of potential circumstances in which assisting small business startups could be responsive to the negative economic impacts of COVID-19,

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including for small businesses and individuals seeking to start small businesses after the start of the COVID-19 public health emergency. For example:

• A recipient could assist small business startups with additional costs associated with COVID-19 mitigation tactics (e.g., barriers or partitions; enhanced cleaning; or physical plant changes to enable greater use of outdoor space). • A recipient could identify and respond to a negative economic impact of COVID- 19 on new small business startups; for example, if it could be shown that small business startups in a locality were facing greater difficult accessing credit than prior to the pandemic, faced increased costs to starting the business due to the pandemic, or that the small business had lost expected startup capital due to the pandemic. • The Interim Final Rule also discusses eligible uses that provide support for individuals who have experienced a negative economic impact from the COVID- 19 public health emergency, including uses that provide job training for unemployed individuals. These initiatives also may support small business startups and individuals seeking to start small businesses.

2.21. Can funds be used for eviction prevention efforts or housing stability services? [6/24]

Yes. Responses to the negative economic impacts of the pandemic include “rent, mortgage, or utility assistance [and] counseling and legal aid to prevent eviction or homelessness.” This includes housing stability services that enable eligible households to maintain or obtain housing, such as housing counseling, fair housing counseling, case management related to housing stability, outreach to households at risk of eviction or promotion of housing support programs, housing related services for survivors of domestic abuse or human trafficking, and specialized services for individuals with disabilities or seniors that supports their ability to access or maintain housing.

This also includes legal aid such as legal services or attorney’s fees related to eviction proceedings and maintaining housing stability, court-based eviction prevention or eviction diversion programs, and other legal services that help households maintain or obtain housing.

Recipients may transfer funds to, or execute grants or contracts with, court systems, non- profits, and a wide range of other organizations to implement these strategies.

3. Eligible Uses – Revenue Loss

3.1. How is revenue defined for the purpose of this provision? [appendix added 6/23]

The Interim Final Rule adopts a definition of “General Revenue” that is based on, but not identical, to the Census Bureau’s concept of “General Revenue from Own Sources” in the Annual Survey of State and Local Government Finances.

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General Revenue includes revenue from taxes, current charges, and miscellaneous general revenue. It excludes refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, and revenue generated by utilities and insurance trusts. General revenue also includes intergovernmental transfers between state and local governments, but excludes intergovernmental transfers from the Federal government, including Federal transfers made via a state to a locality pursuant to the CRF or the Fiscal Recovery Funds.

Tribal governments may include all revenue from Tribal enterprises and gaming operations in the definition of General Revenue.

Please see the appendix for a diagram of the Interim Final Rule’s definition of General Revenue within the Census Bureau’s revenue classification structure.

3.2. Will revenue be calculated on an entity-wide basis or on a source-by-source basis (e.g. property tax, income tax, sales tax, etc.)?

Recipients should calculate revenue on an entity-wide basis. This approach minimizes the administrative burden for recipients, provides for greater consistency across recipients, and presents a more accurate representation of the net impact of the COVID- 19 public health emergency on a recipient’s revenue, rather than relying on financial reporting prepared by each recipient, which vary in methodology used and which generally aggregates revenue by purpose rather than by source.

3.3. Does the definition of revenue include outside concessions that contract with a state or local government?

Recipients should classify revenue sources as they would if responding to the U.S. Census Bureau’s Annual Survey of State and Local Government Finances. According to the Census Bureau’s Government Finance and Employment Classification manual, the following is an example of current charges that would be included in a state or local government’s general revenue from own sources: “Gross revenue of facilities operated by a government (swimming pools, recreational marinas and piers, golf courses, skating rinks, museums, zoos, etc.); auxiliary facilities in public recreation areas (camping areas, refreshment stands, gift shops, etc.); lease or use fees from stadiums, auditoriums, and community and convention centers; and rentals from concessions at such facilities.”

3.4. What is the time period for estimating revenue loss? Will revenue losses experienced prior to the passage of the Act be considered?

Recipients are permitted to calculate the extent of reduction in revenue as of four points in time: December 31, 2020; December 31, 2021; December 31, 2022; and December 31, 2023. This approach recognizes that some recipients may experience lagged effects of the pandemic on revenues.

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Upon receiving Fiscal Recovery Fund payments, recipients may immediately calculate revenue loss for the period ending December 31, 2020.

3.5. What is the formula for calculating the reduction in revenue?

A reduction in a recipient’s General Revenue equals:

nt Max {[Base Year Revenue* (1+Growth Adjustment) 12 ] - Actual General Revenuet ; 0} � � Where:

Base Year Revenue is General Revenue collected in the most recent full fiscal year prior to the COVD-19 public health emergency.

Growth Adjustment is equal to the greater of 4.1 percent (or 0.041) and the recipient’s average annual revenue growth over the three full fiscal years prior to the COVID-19 public health emergency.

n equals the number of months elapsed from the end of the base year to the calculation date.

Actual General Revenue is a recipient’s actual general revenue collected during 12-month period ending on each calculation date.

Subscript t denotes the calculation date.

3.6. Are recipients expected to demonstrate that reduction in revenue is due to the COVID-19 public health emergency?

In the Interim Final Rule, any diminution in actual revenue calculated using the formula above would be presumed to have been “due to” the COVID-19 public health emergency. This presumption is made for administrative ease and in recognition of the broad-based economic damage that the pandemic has wrought.

3.7. May recipients use pre-pandemic projections as a basis to estimate the reduction in revenue?

No. Treasury is disallowing the use of projections to ensure consistency and comparability across recipients and to streamline verification. However, in estimating the revenue shortfall using the formula above, recipients may incorporate their average annual revenue growth rate in the three full fiscal years prior to the public health emergency.

3.8. Once a recipient has identified a reduction in revenue, are there any restrictions on how recipients use funds up to the amount of the reduction?

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The Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. Government services can include, but are not limited to, maintenance of infrastructure or pay-go spending for building new infrastructure, including roads; modernization of cybersecurity, including hardware, software, and protection of critical infrastructure; health services; environmental remediation; school or educational services; and the provision of police, fire, and other public safety services.

However, paying interest or principal on outstanding debt, replenishing rainy day or other reserve funds, or paying settlements or judgments would not be considered provision of a government service, since these uses of funds do not entail direct provision of services to citizens. This restriction on paying interest or principal on any outstanding debt instrument, includes, for example, short-term revenue or tax anticipation notes, or paying fees or issuance costs associated with the issuance of new debt. In addition, the overarching restrictions on all program funds (e.g., restriction on pension deposits, restriction on using funds for non-federal match where barred by regulation or statute) would apply.

3.9. How do I know if a certain type of revenue should be counted for the purpose of computing revenue loss? [5/27]

As discussed in FAQ #3.1, the Interim Final Rule adopts a definition of “General Revenue” that is based on, but not identical, to the Census Bureau’s concept of “General Revenue from Own Sources” in the Annual Survey of State and Local Government Finances.

Recipients should refer to the definition of “General Revenue” included in the Interim Final Rule. See 31 CFR 35.3. If a recipient is unsure whether a particular revenue source is included in the Interim Final Rule’s definition of “General Revenue,” the recipient may consider the classification and instructions used to complete the Census Bureau’s Annual Survey.

For example, parking fees would be classified as a Current Charge for the purpose of the Census Bureau’s Annual Survey, and the Interim Final Rule’s concept of “General Revenue” includes all Current Charges. Therefore, parking fees would be included in the Interim Final Rule’s concept of “General Revenue.”

The Census Bureau’s Government Finance and Employment Classification manual is available here.

3.10. In calculating revenue loss, are recipients required to use audited financials? [6/8]

Where audited data is not available, recipients are not required to obtain audited data. Treasury expects all information submitted to be complete and accurate. See 31 CFR 35.4(c).

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3.11. In calculating revenue loss, should recipients use their own data, or Census data? [6/8]

Recipients should use their own data sources to calculate general revenue, and do not need to rely on published revenue data from the Census Bureau. Treasury acknowledges that due to differences in timing, data sources, and definitions, recipients’ self-reported general revenue figures may differ somewhat from those published by the Census Bureau.

3.12. Should recipients calculate revenue loss on a cash basis or an accrual basis? [6/8]

Recipients may provide data on a cash, accrual, or modified accrual basis, provided that recipients are consistent in their choice of methodology throughout the covered period and until reporting is no longer required.

3.13. In identifying intergovernmental revenue for the purpose of calculating General Revenue, should recipients exclude all federal funding, or just federal funding related to the COVID-19 response? How should local governments treat federal funds that are passed through states or other entities, or federal funds that are intermingled with other funds? [6/23]

In calculating General Revenue, recipients should exclude all intergovernmental transfers from the federal government. This includes, but is not limited to, federal transfers made via a state to a locality pursuant to the Coronavirus Relief Fund or Fiscal Recovery Funds. To the extent federal funds are passed through states or other entities or intermingled with other funds, recipients should attempt to identify and exclude the federal portion of those funds from the calculation of General Revenue on a best-efforts basis.

4. Eligible Uses – General

4.1. May recipients use funds to replenish a budget stabilization fund, rainy day fund, or similar reserve account?

No. Funds made available to respond to the public health emergency and its negative economic impacts are intended to help meet pandemic response needs and provide immediate stabilization for households and businesses. Contributions to rainy day funds and similar reserves funds would not address these needs or respond to the COVID-19 public health emergency, but would rather be savings for future spending needs. Similarly, funds made available for the provision of governmental services (to the extent of reduction in revenue) are intended to support direct provision of services to citizens. Contributions to rainy day funds are not considered provision of government services, since such expenses do not directly relate to the provision of government services.

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4.2. May recipients use funds to invest in infrastructure other than water, sewer, and broadband projects (e.g. roads, public facilities)?

Under 602(c)(1)(C) or 603(c)(1)(C), recipients may use funds for maintenance of infrastructure or pay-go spending for building of new infrastructure as part of the general provision of government services, to the extent of the estimated reduction in revenue due to the public health emergency.

Under 602(c)(1)(A) or 603(c)(1)(A), a general infrastructure project typically would not be considered a response to the public health emergency and its negative economic impacts unless the project responds to a specific pandemic-related public health need (e.g., investments in facilities for the delivery of vaccines) or a specific negative economic impact of the pandemic (e.g., affordable housing in a Qualified Census Tract).

4.3. May recipients use funds to pay interest or principal on outstanding debt?

No. Expenses related to financing, including servicing or redeeming notes, would not address the needs of pandemic response or its negative economic impacts. Such expenses would also not be considered provision of government services, as these financing expenses do not directly provide services or aid to citizens.

This applies to paying interest or principal on any outstanding debt instrument, including, for example, short-term revenue or tax anticipation notes, or paying fees or issuance costs associated with the issuance of new debt.

4.4. May recipients use funds to satisfy nonfederal matching requirements under the Stafford Act? May recipients use funds to satisfy nonfederal matching requirements generally?

Fiscal Recovery Funds are subject to pre-existing limitations in other federal statutes and regulations and may not be used as non-federal match for other Federal programs whose statute or regulations bar the use of Federal funds to meet matching requirements. For example, expenses for the state share of Medicaid are not an eligible use. For information on FEMA programs, please see here.

4.5. Are governments required to submit proposed expenditures to Treasury for approval? [5/27]

No. Recipients are not required to submit planned expenditures for prior approval by Treasury. Recipients are subject to the requirements and guidelines for eligible uses contained in the Interim Final Rule.

4.6. How do I know if a specific use is eligible? [5/27]

Fiscal Recovery Funds must be used in one of the four eligible use categories specified in the American Rescue Plan Act and implemented in the Interim Final Rule:

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a) To respond to the public health emergency or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality;

b) To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers;

c) For the provision of government services to the extent of the reduction in revenue due to the COVID–19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and

d) To make necessary investments in water, sewer, or broadband infrastructure.

Recipients should consult Section II of the Interim Final Rule for additional information on eligible uses. For recipients evaluating potential uses under (a), the Interim Final Rule contains a non-exclusive list of programs or services that may be funded as responding to COVID-19 or the negative economic impacts of the COVID-19 public health emergency, along with considerations for evaluating other potential uses of Fiscal Recovery Funds not explicitly listed. See Section II of the Interim Final Rule for additional discussion.

For recipients evaluating potential uses under (c), the Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. See FAQ #3.8 for additional discussion.

For recipients evaluating potential uses under (b) and (d), see Sections 5 and 6.

4.7. Do restrictions on using Coronavirus State and Local Fiscal Recovery Funds to cover costs incurred beginning on March 3, 2021 apply to costs incurred by the recipient (e.g., a State, local, territorial, or Tribal government) or to costs incurred by households, businesses, and individuals benefiting from assistance provided using Coronavirus State and Local Fiscal Recovery Funds? [6/8]

The Interim Final Rule permits funds to be used to cover costs incurred beginning on March 3, 2021. This limitation applies to costs incurred by the recipient (i.e., the state, local, territorial, or Tribal government receiving funds). However, recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to households, businesses, and individuals within the eligible use categories described in the Interim Final Rule for economic harms experienced by those households, businesses, and individuals prior to March 3, 2021. For example,

• Public Health/Negative Economic Impacts – Recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to households – such as rent, mortgage, or utility assistance – for economic harms experienced or costs incurred by the household prior to March 3, 2021 (e.g., rental arrears from

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preceding months), provided that the cost of providing assistance to the household was not incurred by the recipient prior to March 3, 2021. • Premium Pay – Recipients may provide premium pay retrospectively for work performed at any time since the start of the COVID-19 public health emergency. Such premium pay must be “in addition to” wages and remuneration already received and the obligation to provide such pay must not have been incurred by the recipient prior to March 3, 2021. • Revenue Loss – The Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. The calculation of lost revenue begins with the recipient’s revenue in the last full fiscal year prior to the COVID-19 public health emergency and includes the 12-month period ending December 31, 2020. However, use of funds for government services must be forward looking for costs incurred by the recipient after March 3, 2021. • Investments in Water, Sewer, and Broadband – Recipients may use Coronavirus State and Local Fiscal Recovery Funds to make necessary investments in water, sewer, and broadband. See FAQ Section 6. Recipients may use Coronavirus State and Local Fiscal Recovery Funds to cover costs incurred for eligible projects planned or started prior to March 3, 2021, provided that the project costs covered by the Coronavirus State and Local Fiscal Recovery Funds were incurred after March 3, 2021.

4.8. How can I use CSFRF/CLFRF funds to prevent and respond to crime, and support public safety in my community? [6/23]

Under Treasury’s Interim Final Rule, there are many ways in which the State and Local Fiscal Recovery Funds (“Funds”) under the American Rescue Plan Act can support communities working to reduce and respond to increased violence due to the pandemic. Among the eligible uses of the Funds are restoring of public sector staff to their pre- pandemic levels and responses to the public health crisis and negative economic impacts resulting from the pandemic. The Interim Final Rule provides several ways for recipients to “respond to” this pandemic-related gun violence, ranging from community violence intervention programs to mental health services to hiring of public safety personnel.

Below are some examples of how Fiscal Recovery Funds can be used to address public safety:

• In all communities, recipients may use resources to rehire police officers and other public servants to restore law enforcement and courts to their pre-pandemic levels. Additionally, Funds can be used for expenses to address COVID-related court backlogs, including hiring above pre-pandemic levels, as a response to the public health emergency. See FAQ 2.19.

• In communities where an increase in violence or increased difficulty in accessing or providing services to respond to or mitigate the effects of violence, is a result of the pandemic they may use funds to address that harm. This spending may include:

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o Hiring law enforcement officials – even above pre-pandemic levels – or paying overtime where the funds are directly focused on advancing community policing strategies in those communities experiencing an increase in gun violence associated with the pandemic o Community Violence Intervention (CVI) programs, including capacity building efforts at CVI programs like funding and training additional intervention workers o Additional enforcement efforts to reduce gun violence exacerbated by the pandemic, including prosecuting gun traffickers, dealers, and other parties contributing to the supply of crime guns, as well as collaborative federal, state, and local efforts to identify and address gun trafficking channels o Investing in technology and equipment to allow law enforcement to more efficiently and effectively respond to the rise in gun violence resulting from the pandemic As discussed in the Interim Final Rule, uses of CSFRF/CLFRF funds that respond to an identified harm must be related and reasonably proportional to the extent and type of harm experienced; uses that bear no relation or are grossly disproportionate to the type or extent of harm experienced would not be eligible uses.

• Recipients may also use funds up to the level of revenue loss for government services, including those outlined above.

Recognizing that the pandemic exacerbated mental health and substance use disorder needs in many communities, eligible public health services include mental health and other behavioral health services, which are a critical component of a holistic public safety approach. This could include:

• Mental health services and substance use disorder services, including for individuals experiencing trauma exacerbated by the pandemic, such as: - Community-based mental health and substance use disorder programs that deliver evidence-based psychotherapy, crisis support services, medications for opioid use disorder, and/or recovery support - School-based social-emotional support and other mental health services • Referrals to trauma recovery services for crime victims.

Recipients also may use Funds to respond to the negative economic impacts of the public health emergency, including:

• Assistance programs to households or populations facing negative economic impacts of the public health emergency, including: - Assistance to support economic security, including for the victims of crime; - Housing assistance, including rent, utilities, and relocation assistance; - Assistance with food, including Summer EBT and nutrition programs; and - Employment or job training services to address negative economic or public health impacts experienced due to a worker’s occupation or level of training.

• Assistance to unemployed workers, including:

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- Subsidized jobs, including for young people. Summer youth employment programs directly address the negative economic impacts of the pandemic on young people and their families and communities; - Programs that provide paid training and/or work experience targeted primarily to (1) formerly incarcerated individuals, and/or (2) communities experiencing high levels of violence exacerbated by the pandemic; - Programs that provide workforce readiness training, apprenticeship or pre- apprenticeship opportunities, skills development, placement services, and/or coaching and mentoring; and - Associated wraparound services, including for housing, health care, and food.

Recognizing the disproportionate impact of the pandemic on certain communities, a broader range of services are eligible in those communities than would otherwise be available in communities not experiencing a pandemic-related increase in crime or gun violence. These eligible uses aim to address the pandemic’s exacerbation of public health and economic disparities and include services to address health and educational disparities, support neighborhoods and affordable housing, and promote healthy childhood environments. The Interim Final Rule provides a non-exhaustive list of eligible services in these categories.

These services automatically qualify as eligible uses when provided in Qualified Census Tracts (QCTs), low-income areas designated by HUD; to families in QCTs; or by Tribal governments. Outside of these areas, recipient governments can also identify and serve households, populations, and geographic areas disproportionately impacted by the pandemic.

Services under this category could include:

• Programs or services that address or mitigate the impacts of the COVID-19 public health emergency on education, childhood health and welfare, including: o Summer education and enrichment programs in these communities, which include many communities currently struggling with high levels of violence; o Programs that address learning loss and keep students productively engaged; o Enhanced services for foster youths and home visiting programs; and o Summer camps and recreation.

• Programs or services that provide or facilitate access to health and social services and address health disparities exacerbated by the pandemic. This includes Community Violence Intervention (CVI) programs, such as: o Evidence-based practices like focused deterrence, street outreach, violence interrupters, and hospital-based violence intervention models, complete with wraparound services such as behavioral therapy, trauma recovery, job training, education, housing and relocation services, and financial assistance; and, o Capacity-building efforts at CVI programs like funding more intervention workers; increasing their pay; providing training and professional development for intervention workers; and hiring and training workers to administer the programs.

Please refer to Treasury’s Interim Final Rule for additional information.

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5. Eligible Uses – Premium Pay

5.1. What criteria should recipients use in identifying essential workers to receive premium pay?

Essential workers are those in critical infrastructure sectors who regularly perform in- person work, interact with others at work, or physically handle items handled by others.

Critical infrastructure sectors include healthcare, education and childcare, transportation, sanitation, grocery and food production, and public health and safety, among others, as provided in the Interim Final Rule. Governments receiving Fiscal Recovery Funds have the discretion to add additional sectors to this list, so long as the sectors are considered critical to protect the health and well-being of residents.

The Interim Final Rule emphasizes the need for recipients to prioritize premium pay for lower income workers. Premium pay that would increase a worker’s total pay above 150% of the greater of the state or county average annual wage requires specific justification for how it responds to the needs of these workers.

5.2. What criteria should recipients use in identifying third-party employers to receive grants for the purpose of providing premium pay to essential workers?

Any third-party employers of essential workers are eligible. Third-party contractors who employ essential workers in eligible sectors are also eligible for grants to provide premium pay. Selection of third-party employers and contractors who receive grants is at the discretion of recipients.

To ensure any grants respond to the needs of essential workers and are made in a fair and transparent manner, the rule imposes some additional reporting requirements for grants to third-party employers, including the public disclosure of grants provided.

5.3. May recipients provide premium pay retroactively for work already performed?

Yes. Treasury encourages recipients to consider providing premium pay retroactively for work performed during the pandemic, recognizing that many essential workers have not yet received additional compensation for their service during the pandemic.

6. Eligible Uses – Water, Sewer, and Broadband Infrastructure

6.1. What types of water and sewer projects are eligible uses of funds?

The Interim Final Rule generally aligns eligible uses of the Funds with the wide range of types or categories of projects that would be eligible to receive financial assistance

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through the Environmental Protection Agency’s Clean Water State Revolving Fund (CWSRF) or Drinking Water State Revolving Fund (DWSRF).

Under the DWSRF, categories of eligible projects include: treatment, transmission and distribution (including lead service line replacement), source rehabilitation and decontamination, storage, consolidation, and new systems development.

Under the CWSRF, categories of eligible projects include: construction of publicly- owned treatment works, nonpoint source pollution management, national estuary program projects, decentralized wastewater treatment systems, stormwater systems, water conservation, efficiency, and reuse measures, watershed pilot projects, energy efficiency measures for publicly-owned treatment works, water reuse projects, security measures at publicly-owned treatment works, and technical assistance to ensure compliance with the Clean Water Act.

As mentioned in the Interim Final Rule, eligible projects under the DWSRF and CWSRF support efforts to address climate change, as well as to meet cybersecurity needs to protect water and sewer infrastructure. Given the lifelong impacts of lead exposure for children, and the widespread nature of lead service lines, Treasury also encourages recipients to consider projects to replace lead service lines.

6.2. May construction on eligible water, sewer, or broadband infrastructure projects continue past December 31, 2024, assuming funds have been obligated prior to that date?

Yes. Treasury is interpreting the requirement that costs be incurred by December 31, 2024 to only require that recipients have obligated the funds by such date. The period of performance will run until December 31, 2026, which will provide recipients a reasonable amount of time to complete projects funded with Fiscal Recovery Funds.

6.3. May recipients use funds as a non-federal match for the Clean Water State Revolving Fund (CWSRF) or Drinking Water State Revolving Fund (DWSRF)?

Recipients may not use funds as a state match for the CWSRF and DWSRF due to prohibitions in utilizing federal funds as a state match in the authorizing statutes and regulations of the CWSRF and DWSRF.

6.4. Does the National Environmental Policy Act (NEPA) apply to eligible infrastructure projects?

NEPA does not apply to Treasury’s administration of the Funds. Projects supported with payments from the Funds may still be subject to NEPA review if they are also funded by other federal financial assistance programs.

6.5. What types of broadband projects are eligible?

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The Interim Final Rule requires eligible projects to reliably deliver minimum speeds of 100 Mbps download and 100 Mbps upload. In cases where it is impracticable due to geography, topography, or financial cost to meet those standards, projects must reliably deliver at least 100 Mbps download speed, at least 20 Mbps upload speed, and be scalable to a minimum of 100 Mbps download speed and 100 Mbps upload speed.

Projects must also be designed to serve unserved or underserved households and businesses, defined as those that are not currently served by a wireline connection that reliably delivers at least 25 Mbps download speed and 3 Mbps of upload speed.

6.6. For broadband investments, may recipients use funds for related programs such as cybersecurity or digital literacy training?

Yes. Recipients may use funds to provide assistance to households facing negative economic impacts due to Covid-19, including digital literacy training and other programs that promote access to the Internet. Recipients may also use funds for modernization of cybersecurity, including hardware, software, and protection of critical infrastructure, as part of provision of government services up to the amount of revenue lost due to the public health emergency.

6.7. How do I know if a water, sewer, or broadband project is an eligible use of funds? Do I need pre-approval? [6/8]

Recipients do not need approval from Treasury to determine whether an investment in a water, sewer, or broadband project is eligible under CSFRF/CLFRF. Each recipient should review the Interim Final Rule (IFR), along with the preamble to the Interim Final Rule, in order to make its own assessment of whether its intended project meets the eligibility criteria in the IFR. A recipient that makes its own determination that a project meets the eligibility criteria as outlined in the IFR may pursue the project as a CSFRF/CLFRF project without pre-approval from Treasury. Local government recipients similarly do not need state approval to determine that a project is eligible under CSFRF/CLFRF. However, recipients should be cognizant of other federal or state laws or regulations that may apply to construction projects independent of CSFRF/CLFRF funding conditions and that may require pre-approval.

For water and sewer projects, the IFR refers to the EPA Drinking Water and Clean Water State Revolving Funds (SRFs) for the categories of projects and activities that are eligible for funding. Recipients should look at the relevant federal statutes, regulations, and guidance issued by the EPA to determine whether a water or sewer project is eligible. Of note, the IFR does not incorporate any other requirements contained in the federal statutes governing the SRFs or any conditions or requirements that individual states may place on their use of SRFs.

6.8. For broadband infrastructure investments, what does the requirement that infrastructure “be designed to” provide service to unserved or underserved households and businesses mean? [6/17]

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Designing infrastructure investments to provide service to unserved or underserved households or businesses means prioritizing deployment of infrastructure that will bring service to households or businesses that are not currently serviced by a wireline connection that reliably delivers at least 25 Mbps download speed and 3 Mbps of upload speed. To meet this requirement, states and localities should use funds to deploy broadband infrastructure projects whose objective is to provide service to unserved or underserved households or businesses. These unserved or underserved households or businesses do not need to be the only ones in the service area funded by the project.

6.9. For broadband infrastructure to provide service to “unserved or underserved households or businesses,” must every house or business in the service area be unserved or underserved? [6/17]

No. It suffices that an objective of the project is to provide service to unserved or underserved households or businesses. Doing so may involve a holistic approach that provides service to a wider area in order, for example, to make the ongoing service of unserved or underserved households or businesses within the service area economical. Unserved or underserved households or businesses need not be the only households or businesses in the service area receiving funds.

6.10. May recipients use payments from the Funds for “middle mile” broadband projects? [6/17]

Yes. Under the Interim Final Rule, recipients may use payments from the Funds for “middle-mile projects,” but Treasury encourages recipients to focus on projects that will achieve last-mile connections—whether by focusing on funding last-mile projects or by ensuring that funded middle-mile projects have potential or partnered last-mile networks that could or would leverage the middle-mile network.

6.11. For broadband infrastructure investments, what does the requirement to “reliably” meet or exceed a broadband speed threshold mean? [6/17]

In the Interim Final Rule, the term “reliably” is used in two places: to identify areas that are eligible to be the subject of broadband infrastructure investments and to identify expectations for acceptable service levels for broadband investments funded by the Coronavirus State and Local Fiscal Recovery Funds. In particular:

• The IFR defines “unserved or underserved households or businesses” to mean one or more households or businesses that are not currently served by a wireline connection that reliably delivers at least 25 Mbps download speeds and 3 Mbps of upload speeds.

• The IFR provides that a recipient may use Coronavirus State and Local Fiscal Recovery Funds to make investments in broadband infrastructure that are designed to provide service to unserved or underserved households or businesses and that are designed to, upon completion: (i) reliably meet or exceed 25

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symmetrical 100 Mbps download speed and upload speeds; or (ii) in limited cases, reliably meet or exceed 100 Mbps download speed and between 20 Mbps and 100 Mbps upload speed and be scalable to a minimum of 100 Mbps download and upload speeds.

The use of “reliably” in the IFR provides recipients with significant discretion to assess whether the households and businesses in the area to be served by a project have access to wireline broadband service that can actually and consistently meet the specified thresholds of at least 25Mbps/3Mbps—i.e., to consider the actual experience of current wireline broadband customers that subscribe to services at or above the 25 Mbps/3 Mbps threshold. Whether there is a provider serving the area that advertises or otherwise claims to offer speeds that meet the 25 Mbps download and 3 Mbps upload speed thresholds is not dispositive.

When making these assessments, recipients may choose to consider any available data, including but not limited to documentation of existing service performance, federal and/or state-collected broadband data, user speed test results, interviews with residents and business owners, and any other information they deem relevant. In evaluating such data, recipients may take into account a variety of factors, including whether users actually receive service at or above the speed thresholds at all hours of the day, whether factors other than speed such as latency or jitter, or deterioration of the existing connections make the user experience unreliable, and whether the existing service is being delivered by legacy technologies, such as copper telephone lines (typically using Digital Subscriber Line technology) or early versions of cable system technology (DOCSIS 2.0 or earlier).

The IFR also provides recipients with significant discretion as to how they will assess whether the project itself has been designed to provide households and businesses with broadband services that meet, or even exceed, the speed thresholds provided in the rule.

6.12. May recipients use Funds for pre-project development for eligible water, sewer, and broadband projects? [6/23]

Yes. To determine whether Funds can be used on pre-project development for an eligible water or sewer project, recipients should consult whether the pre-project development use or cost is eligible under the Drinking Water and Clean Water State Revolving Funds (CWSRF and DWSRF, respectively). Generally, the CWSRF and DWSRF often allow for pre-project development costs that are tied to an eligible project, as well as those that are reasonably expected to lead to a project. For example, the DWSRF allows for planning and evaluations uses, as well as numerous pre-project development costs, including costs associated with obtaining project authorization, planning and design, and project start-up like training and warranty for equipment. Likewise, the CWSRF allows for broad pre-project development, including planning and assessment activities, such as cost and effectiveness analyses, water/energy audits and conservation plans, and capital improvement plans.

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Similarly, pre-project development uses and costs for broadband projects should be tied to an eligible broadband project or reasonably expected to lead to such a project. For example, pre-project costs associated with planning and engineering for an eligible broadband infrastructure build-out is considered an eligible use of funds, as well as technical assistance and evaluations that would reasonably be expected to lead to commencement of an eligible project (e.g., broadband mapping for the purposes of finding an eligible area for investment).

All funds must be obligated within the statutory period between March 3, 2021 and December 31, 2024, and expended to cover such obligations by December 31, 2026.

7. Non-Entitlement Units (NEUs)

Answers to frequently asked questions on distribution of funds to NEUs can be found in this FAQ supplement, which is regularly updated.

8. Ineligible Uses

8.1. What is meant by a pension “deposit”? Can governments use funds for routine pension contributions for employees whose payroll and covered benefits are eligible expenses?

Treasury interprets “deposit” in this context to refer to an extraordinary payment into a pension fund for the purpose of reducing an accrued, unfunded liability. More specifically, the interim final rule does not permit this assistance to be used to make a payment into a pension fund if both: (1) the payment reduces a liability incurred prior to the start of the COVID-19 public health emergency, and (2) the payment occurs outside the recipient’s regular timing for making such payments.

Under this interpretation, a “deposit” is distinct from a “payroll contribution,” which occurs when employers make payments into pension funds on regular intervals, with contribution amounts based on a pre-determined percentage of employees’ wages and salaries. In general, if an employee’s wages and salaries are an eligible use of Fiscal Recovery Funds, recipients may treat the employee’s covered benefits as an eligible use of Fiscal Recovery Funds.

8.2. May recipients use Fiscal Recovery Funds to fund Other Post-Employment Benefits (OPEB)? [6/8]

OPEB refers to benefits other than pensions (see, e.g., Governmental Accounting Standards Board, “Other Post-Employment Benefits”). Treasury has determined that Sections 602(c)(2)(B) and 603(c)(2), which refer only to pensions, do not prohibit CSFRF/CLFRF recipients from funding OPEB. Recipients of either the CSFRF/CLFRF may use funds for eligible uses, and a recipient seeking to use CSFRF/CLFRF funds for

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OPEB contributions would need to justify those contributions under one of the four eligible use categories.

9. Reporting

On June 17, 2021, Treasury released Guidance on Recipient Compliance and Reporting Responsibilities for the Coronavirus State and Local Fiscal Recovery Funds. Recipients should consult this guidance for additional detail and clarification on recipients’ compliance and reporting responsibilities. A users’ guide will be provided with additional information on how and where to submit required reports.

9.1. What records must be kept by governments receiving funds?

Financial records and supporting documents related to the award must be retained for a period of five years after all funds have been expended or returned to Treasury, whichever is later. This includes those which demonstrate the award funds were used for eligible purposes in accordance with the ARPA, Treasury’s regulations implementing those sections, and Treasury’s guidance on eligible uses of funds.

9.2. What reporting will be required, and when will the first report be due?

Recipients will be required to submit an interim report, quarterly project and expenditure reports, and annual Recovery Plan Performance Reports as specified below, regarding their utilization of Coronavirus State and Local Fiscal Recovery Funds.

Interim reports: States (defined to include the District of Columbia), territories, metropolitan cities, counties, and Tribal governments will be required to submit one interim report. The interim report will include a recipient’s expenditures by category at the summary level and for states, information related to distributions to non-entitlement units of local government must also be included in the interim report. The interim report will cover activity from the date of award to July 31, 2021 and must be submitted to Treasury by August 31, 2021. Non-entitlement units of local government are not required to submit an interim report.

Quarterly Project and Expenditure reports: State (defined to include the District of Columbia), territorial, metropolitan city, county, and Tribal governments will be required to submit quarterly project and expenditure reports. This report will include financial data, information on contracts and subawards over $50,000, types of projects funded, and other information regarding a recipient’s utilization of award funds. Reports will be required quarterly with the exception of non-entitlement units, which will report annually. An interim report is due on August 31, 2021. The reports will include the same general data as those submitted by recipients of the Coronavirus Relief Fund, with some modifications to expenditure categories and the addition of data elements related to specific eligible uses. The initial quarterly Project and Expenditure report will cover two calendar quarters from the date of award to September 30, 2021 and must be submitted to

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Treasury by October 31, 2021. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury within 30 days after the end of each calendar quarter.

Non-entitlement units of local government will be required to submit the project and expenditure report annually. The initial annual Project and Expenditure report for non- entitlement units of local government will cover activity from the date of award to September 30, 2021 and must be submitted to Treasury by October 31, 2021. The subsequent annual reports must be submitted to Treasury by October 31 each year.

Recovery Plan Performance Reports: States (defined to include the District of Columbia), territories, metropolitan cities, and counties with a population that exceeds 250,000 residents will also be required to submit an annual Recovery Plan Performance Report to Treasury. This report will include descriptions of the projects funded and information on the performance indicators and objectives of each award, helping local residents understand how their governments are using the substantial resources provided by Coronavirus State and Local Fiscal Recovery Funds program. The initial Recovery Plan Performance Report will cover activity from date of award to July 31, 2021 and must be submitted to Treasury by August 31, 2021. Thereafter, the Recovery Plan Performance Reports will cover a 12-month period and recipients will be required to submit the report to Treasury within 30 days after the end of the 12-month period. The second Recovery Plan Performance Report will cover the period from July 1, 2021 to June 30, 2022 and must be submitted to Treasury by July 31, 2022. Each annual Recovery Plan Performance Report must be posted on the public-facing website of the recipient. Local governments with fewer than 250,000 residents, Tribal governments, and non-entitlement units of local government are not required to develop a Recovery Plan Performance Report.

Please see the Guidance on Recipient Compliance and Reporting Responsibilities for more information.

9.3. What provisions of the Uniform Guidance for grants apply to these funds? Will the Single Audit requirements apply?

Most of the provisions of the Uniform Guidance (2 CFR Part 200) apply to this program, including the Cost Principles and Single Audit Act requirements. Recipients should refer to the Assistance Listing for detail on the specific provisions of the Uniform Guidance that do not apply to this program. The Assistance Listing will be available on beta.SAM.gov.

9.4. Once a recipient has identified a reduction in revenue, how will Treasury track use of funds for the provision of government services? [6/8]

The ARPA establishes four categories of eligible uses and further restrictions on the use of funds to ensure that Fiscal Recovery Funds are used within the four eligible use categories. The Interim Final Rule implements these restrictions, including the scope of

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the eligible use categories and further restrictions on tax cuts and deposits into pensions. Reporting requirements will align with this structure.

Consistent with the broad latitude provided to recipients to use funds for government services to the extent of the reduction in revenue, recipients will be required to submit a description of services provided. As discussed in IFR, these services can include a broad range of services but may not be used directly for pension deposits, contributions to reserve funds, or debt service. Recipients may use sources of funding other than Fiscal Recovery Funds to make deposits to pension funds, contribute to reserve funds, and pay debt service, including during the period of performance for the Fiscal Recovery Fund award.

For recipients using Fiscal Recovery Funds to provide government services to the extent of reduction in revenue, the description of government services reported to Treasury may be narrative or in another form, and recipients are encouraged to report based on their existing budget processes and to minimize administrative burden. For example, a recipient with $100 in revenue replacement funds available could indicate that $50 were used for personnel costs and $50 were used for pay-go building of sidewalk infrastructure.

In addition to describing the government services provided to the extent of reduction in revenue, all recipients will also be required to indicate that Fiscal Recovery Funds are not used directly to make a deposit in a pension fund. Further, recipients subject to the tax offset provision will be required to provide information necessary to implement the Interim Final Rule, as described in the Interim Final Rule. Treasury does not anticipate requiring other types of reporting or recordkeeping on spending in pensions, debt service, or contributions to reserve funds.

These requirements are further detailed in the guidance on reporting requirements for the Fiscal Recovery Funds available here.

9.5. What is the Assistance Listing and Catalog of Federal Domestic Assistance (CFDA) number for the program? [6/8]

The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) was published May 28, 2021 on SAM.gov. This includes the final CFDA Number for the program, 21.027.

The assistance listing includes helpful information including program purpose, statutory authority, eligibility requirements, and compliance requirements for recipients. The CFDA number is the unique 5-digit code for each type of federal assistance, and can be used to search for program information, including funding opportunities, spending on usaspending.gov, or audit results through the Federal Audit Clearinghouse.

To expedite payments and meet statutory timelines, Treasury issued initial payments under an existing CFDA number. If you have already received funds or captured the

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initial CFDA number in your records, please update your systems and reporting to reflect the final CFDA number 21.027. Recipients must use the final CFDA number for all financial accounting, audits, subawards, and associated program reporting requirements.

To ensure public trust, Treasury expects all recipients to serve as strong stewards of these funds. This includes ensuring funds are used for intended purposes and recipients have in place effective financial management, internal controls, and reporting for transparency and accountability.

Please see Treasury’s Interim Final Rule and the Guidance on Recipient Compliance and Reporting Responsibilities for more information.

10. Miscellaneous

10.1. May governments retain assets purchased with Fiscal Recovery Funds? If so, what rules apply to the proceeds of disposition or sale of such assets?

Yes, if the purchase of the asset was consistent with the limitations on the eligible use of funds. If such assets are disposed of prior to December 31, 2024, the proceeds would be subject to the restrictions on the eligible use of payments.

10.2. Can recipients use funds for administrative purposes?

Recipients may use funds to cover the portion of payroll and benefits of employees corresponding to time spent on administrative work necessary due to the COVID–19 public health emergency and its negative economic impacts. This includes, but is not limited to, costs related to disbursing payments of Fiscal Recovery Funds and managing new grant programs established using Fiscal Recovery Funds.

10.3. Are recipients required to remit interest earned on CSFRF/CLFRF payments made by Treasury? [5/27]

No. CSFRF/CLFRF payments made by Treasury to states, territories, and the District of Columbia are not subject to the requirement of the Cash Management Improvement Act and Treasury’s implementing regulations at 31 CFR part 205 to remit interest to Treasury. CSFRF/CLFRF payments made by Treasury to local governments and Tribes are not subject to the requirement of 2 CFR 200.305(b)(8)–(9) to maintain balances in an interest-bearing account and remit payments to Treasury.

10.4. Is there a deadline to apply for funds? [5/27]

The Interim Final Rule requires that costs be incurred by December 31, 2024. Direct recipients are encouraged to apply as soon as possible. For direct recipients other than Tribal governments, there is not a specific application deadline.

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Tribal governments do have deadlines to complete the application process and should visit www.treasury.gov/SLFRPTribal for guidance on applicable deadlines.

Non-entitlement units of local government should contact their state government for information on applicable deadlines.

10.5. May recipients use funds to cover the costs of consultants to assist with managing and administering the funds? [6/8]

Yes. Recipients may use funds for administering the CSFRF/CLFRF program, including costs of consultants to support effective management and oversight, including consultation for ensuring compliance with legal, regulatory, and other requirements.

11. Operations

11.1. How do I know if my entity is eligible?

The Coronavirus State and Local Fiscal Recovery Funds American Rescue Plan Act of 2021 set forth the jurisdictions eligible to receive funds under the program, which are: • States and the District of Columbia • Territories • Tribal governments • Counties • Metropolitan cities (typically, but not always, those with populations over 50,000) • Non-entitlement units of local government, or smaller local governments (typically, but not always, those with populations under 50,000)

11.2. How does an eligible entity request payment?

Eligible entities (other than non-entitlement units) must submit their information to the Treasury Submission Portal. Please visit the Coronavirus State and Local Fiscal Recovery Fund website for more information on the submission process.

11.3. I cannot log into the Treasury Submission Portal or am having trouble navigating it. Who can help me?

If you have questions about the Treasury Submission Portal or for technical support, please email [email protected].

11.4. What do I need to do to receive my payment?

All eligible payees are required to have a DUNS Number previously issued by Dun & Bradstreet (https://www.dnb.com/).

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All eligible payees are also required to have an active registration with the System for Award Management (SAM) (https://www.sam.gov).

And eligible payees must have a bank account enabled for Automated Clearing House (ACH) direct deposit. Payees with a Wire account are encouraged to provide that information as well.

More information on these and all program pre-submission requirements can be found on the Coronavirus State and Local Fiscal Recovery Fund website.

11.5. Why is Treasury employing id.me for the Treasury Submission Portal?

ID.me is a trusted technology partner to multiple government agencies and healthcare providers. It provides secure digital identity verification to those government agencies and healthcare providers to make sure you're you – and not someone pretending to be you – when you request access to online services. All personally identifiable information provided to ID.me is encrypted and disclosed only with the express consent of the user. Please refer to ID.me Contact Support for assistance with your ID.me account. Their support website is https://help.id.me.

11.6. Why is an entity not on the list of eligible entities in Treasury Submission Portal?

The ARPA statute lays out which governments are eligible for payments. The list of entities within the Treasury Submission Portal includes entities eligible to receive a direct payment of funds from Treasury, which include states (defined to include the District of Columbia), territories, Tribal governments, counties, and metropolitan cities.

Eligible non-entitlement units of local government will receive a distribution of funds from their respective state government and should not submit information to the Treasury Submission Portal.

If you believe an entity has been mistakenly left off the eligible entity list, please email [email protected].

11.7. What is an Authorized Representative?

An Authorized Representative is an individual with legal authority to bind the government entity (e.g., the Chief Executive Officer of the government entity). An Authorized Representative must sign the Acceptance of Award terms for it to be valid.

11.8. How does a Tribal government determine their allocation?

Tribal governments will receive information about their allocation when the submission to the Treasury Submission Portal is confirmed to be complete and accurate.

11.9. How do I know the status of my request for funds (submission)?

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Entities can check the status of their submission at any time by logging into Treasury Submission Portal.

11.10. My Treasury Submission Portal submission requires additional information/correction. What is the process for that?

If your Authorized Representative has not yet signed the award terms, you can edit your submission with in the into Treasury Submission Portal. If your Authorized Representative has signed the award terms, please email [email protected] to request assistance with updating your information.

11.11. My request for funds was denied. How do I find out why it was denied or appeal the decision?

Please check to ensure that no one else from your entity has applied, causing a duplicate submission. Please also review the list of all eligible entities on the Coronavirus State and Local Fiscal Recovery Fund website.

If you still have questions regarding your submission, please email [email protected].

11.12. When will entities get their money?

Before Treasury is able to execute a payment, a representative of an eligible government must submit the government’s information for verification through the Treasury Submission Portal. The verification process takes approximately four business days. If any errors are identified, the designated point of contact for the government will be contacted via email to correct the information before the payment can proceed. Once verification is complete, the designated point of contact of the eligible government will receive an email notifying them that their submission has been verified. Payments are generally scheduled for the next business day after this verification email, though funds may not be available immediately due to processing time of their financial institution.

11.13. How does a local government entity provide Treasury with a notice of transfer of funds to its State?

For more information on how to provide Treasury with notice of transfer to a state, please email [email protected].

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Appendix: Interim Final Rule Definition of General Revenue Within the Census Bureau Classification Structure of Revenue Revenue is Net of Refunds and Other Correcting Transactions, and Excludes: -Intragovernmental transfers Revenue -Proceeds from issuance of debt -Proceeds from the sale of investments -Proceeds from agency or private trust transactions

Liquor Store Social Insurance Trust General Revenue Utility Revenue Tribal Enterprise Revenue* Revenue Revenue *While Tribal Enterprise Revenue is not Intergovernmental General Revenue from Specifically includes revenues from electric power systems, within the scope of the Census Bureau’s Revenue Own Sources gas power systems, public mass transit systems, and water Annual Survey of State and Local supply systems. Government Finances, Tribal governments may include enterprise revenue in calculating revenue loss under the Interim Final Rule. From the From the From Local Current Tax Miscellanous Federal State Governments Charges Revenue General Revenue Government Government Examples. Revenues From: Public Employee Retirement Systems

Examples. Revenues From: Examples. Revenues From: Unemployment Compensation Systems -Airports Examples. Revenues From: -Dividends or Interest Workers' Compensation Systems Earnings Other State or Local Social Insurance Programs -Education Institutions (K-12 or -Alcoholic Beverage License or Sales Taxes Higher Ed) -Donations from Private -Amusements License or Sales Taxes -Highways or Tolls Sources -Corporate Income Taxes -Public Hospitals -Fines and Forfeits -Corporate License Taxes -Public Housing -Lottery -Death and Gift Taxes -Natural Resources -Rents -Documentary and Stock Transfer Taxes -Parking Facilities -Royalties -General Sales and Gross Receipts Taxes -Parks and Recreation -Sale of Property -Individual Income Taxes -Ports -Special Assessments -Insurance Premium Sales Taxes -Sewer or Solid Waste Systems -Hunting and Fishing License Taxes

-Motor Fuels Sales Taxes -Motor Vehicle License Taxes -Motor Vehicle Operations License Taxes -Occupation and Business License Taxes -Pari-mutuels Sales Taxes Legend -Property Taxes -Public Utilities License or Sales Taxes Included in the Interim Final Rule Definition of General Revenue -Severance Taxes -Tobacco Products Sales Taxes Excluded from the Interim Final Rule Definition of General Revenue

Source: U.S. Bureau of the Census Government Finance and Employment Classification Manual, 2006; Annual Survey of State and Local Government Finances

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