Town of Angelo 2022 Financial Statement

2022 FINANCIAL STATEMENT FOR TOWN OF ANGELO
MONROE COUNTY, WISCONSIN

Fiscal Year Beginning January 1, 2022 December 31,2022
Mary Carlisle – Clerk-Treasurer

BALANCE ON HAND January 1, 2022
Union National NOW Checking Account $44,041.56
Union National Money Market Account 126,931.92
Union National CD License Bonds Held in Trust (4) 800.00
407.01
River Bank CD 127,959.53

72,639.98

$300,140.02

2022 REVENUES

TAXES:
January Tax Collections from Taxpayers (2-40000) $936,016.32
Lottery Credit from State in March (5-40000) 5,253.13
Tax Credit from State in July (6-40000) Paid directly to County
Dog License Collections ($44.00to treasurer) (008-40000) 559.00
Tax Roll Settlement from County in August (10-40000) 26,790.55
1,720.34
1,233.84
Mobile Home Fees (Town $455.23 School $542) (100-41140) 997.23
First Dollar Credit paid directly
Wisconsin Personal Property 16.87
TOTAL TAXES $972,587.28

INTERGOVERNMENTAL REVENUES:
State Shared Revenues (103-43410) $62,918.86
State Fire Dues (103-43420) 3,933.18
State Exempt Computer Aid (103-43430) 3.11
State Highway Aid (103-43531) 62,735.40
State Aid in Lieu of Taxes on DNR Forest Land (103-43620) 1,029.60
State Managed Forest Law (Co. $48.18) (103-43650) 240.88
Monroe County Ag Use Penalty (103-43790)
Monroe County 2009&2010 Recycling Grant (103-43790)
MFL Taxes Collected
TOTAL INTERGOVERNMENTAL REVENUES $130,861.03

LICENSES AND PERMITS:
Business and Occupational Licenses (105-44100) $2,490.00
Dog License Fees Retained (055-44200) (105-44200) 44.00
Building Permits and Inspection Fees (105-44300) (120-52400) 5,915.61
TOTAL LICENSES AND PERMITS 8,449.61
Tomah Credit Union CD License Bond Held in Trust (1)
Grant Money in Money Market Account

Del. P.P., Interest, Chargeback (18-40000)
Mobile Home Lottery Credit (Town$645.32 $chool$588.52 (100-41140)

PUBLIC CHARGES FOR SERVICES:
Service Fees, License Publication, Exempt Fee (109-46100) $82.50
911 Signs (109-46220) (120-52609) 886.00
Sale of Garbage Bags (109-46431) 23,680.00
TOTAL PUBLIC CHARGES FOR SERVICES (110-46000) $24,648.50

MISCELLANEOUS REVENUES:
INTEREST:
Union National NOW Checking Account $106.94
Union National Money Market Account 1,898.63
Union National CD License Bonds Held in Trust (4) 4.00
1.36
River Bank CD 161.26
TOTAL INTEREST (113-48110) $2,172.19

OTHER MISCELLANEOUS:
Town Hall Rental (113-48200) 1,125.00
3,255.16
City of Sparta Tax Pledge 136.21
School Primary 734.65
NSF Check 3,302.85
Rural Mutual Dividend
Principle for Fire Department
Grant 72,639.98
TOTAL OTHER MISCELLANEOUS (113-48900) $81,193.85
TOTAL MISCELLANEOUS (114-48000) $83,366.04
TOTAL REVENUE $1,219,912.46

TOTAL REVENUE AND BEGINNING BALANCE $1,520,052.48
Tomah Credit Union CD License Bond Held in Trust

Tax Bill Escrow Overpayments (134-59900) (113-48900)

2022 EXPENDITURES
GENERAL GOVERNMENT:

Board (118-51100)
Salaries, FICA, Supplies, Dues, Notices, Education, Committees 11,714.56
Audit 5,100.00
Legal (118-51300)
Attorney 7,465.98
Clerk, Elections & Licenses (118-51400)
Clerk Salary, FICA, Supplies, Notices, Education 9,312.38
Election Workers Salaries, Supplies, Education 3,046.92
Treasurer & Assessor (118-51500)
Treasurer Salary, Dog Licenses, FICA, Supplies, Education 5,761.15
Assessor Salary ($7000.00) 7,000.00
Town Hall (118-51600) 3,144.00
Insurance (118-51938) 3,799.00
Other General Government (118-51980)
– State Manufacturing Assessment Fee 32.86
TOTAL GENERAL GOVERNMENT (119-51000)

$56,376.85

PUBLIC SAFETY:
Fire Protection (120-52200) $47,173.75
Ambulance Service (120-52300) 11,208.00
Building Inspection (120-52400) 5,687.04
911 Signs (120-52609) 528.00
Other Public Safety – Fire Calls (103-43529) (120-52900)
TOTAL PUBLIC SAFETY (121-52000)

$64,596.79

PUBLIC WORKS:
Highway Maintenance (122-53311) $71,763.85
Street Light (122-53420) 1,850.24
Solid Waste Disposal (122-53631)
Disposal Center Attendant Salary, FICA, Supplies 29,794.52
Recycling (122-53635)
Disposal Center Attendant Salary, FICA, Supplies 10,855.87
TOTAL PUBLIC WORKS (123-53000) $114,264.48
HEALTH AND HUMAN SERVICES:
Cemetery (124-54910) $750.00
TOTAL HEALTH AND HUMAN SERVICES (125-54000)

$750.00

CAPITAL OUTLAY:
Voting Machine $3,300.00
Lawn Mower $450.00
TOTAL CAPITAL OUTLAY (131-57000)

$3,750.00

OTHER FINANCING USES:

$3,255.16
Angelo Property tax $5.70
Register of Deeds $2.00
Property Cleanup- Blooming Ministry $15,387.49
NSF Check $3,302.85
Principle for Fire Department
TOTAL OTHER FINANCING (135-59000) $21,953.20
TOTAL EXPENDITURES (136-50000) $261,691.32
SETTLEMENTS:
COUNTY:
County Treasurer for County & State Taxes (22-50000) $304,676.35
County Treasurer for Lottery Credit (22-50000) Paid Direct to County
State Tax Credit to Monroe County Treasurer (22-50000) Paid Direct to County
First Dollar Credit Paid Directly to County
TOTAL (22-50000) $304,676.35
County Treasurer for Dog Licenses (25-50000) 559.00
County Treasurer for Managed Forest Land (103-43650) 48.18
TOTAL PAID TO MONROE COUNTY $305,283.53
SCHOOL DISTRICT:
Sparta Area Schools Tax Levy (28-50000) $492,009.82
Sparta Area Schools Lottery Credit (28-50000)
Sparta Area Schools Mobile Home Park Lottery Credit (100-41140) 588.52
Sparta Area Schools Mobile Home Park Fees (100-41140) 542.00
TOTAL PAID TO SPARTA AREA SCHOOLS $493,140.34

TECHNICAL COLLEGE:
WWTC Tax Levy (30-50000) 75,455.32
WWTC Lottery Credit (30-50000)
TOTAL PAID TO WWTC $75,455.32
TOTAL SETTLEMENTS $873,879.19
TOTAL DISBURSED (136-50000) $1,135,570.51
Tax Bill Escrow Overpayment Refunds (134-59900) (113-48900)

BALANCE ON HAND December 31, 2022
Union National NOW Checking Account $126,322.26
Union National Money Market Account 256,951.34
Union National CD License Bonds Held in Trust (4) 800.00
408.37

River Bank CD
TOTAL CASH AND INVESTMENTS (150-1000) $384,481.97
Grant in Money Market Account 145,279.96
TOTAL DISBURSED AND ENDING BALANCE 1,520,052.48

RESERVE FUND BALANCES: Held in Money Market Account

Computer Maintenance Fund 750.00
TOTAL HELD IN RESERVE $750.00

5t
Tomah Credit Union CD License Bond Held in Trust (1)

Form CT

Page 6
FORM CT 2000

Seq/Acct Amount
Number

Part A-Tax Collections, Credits and Settlements:
Tax collections (January 2000 collections) 002-40000 291,802
Lottery credit received from state in 2000 for property tax roll 005-40000 37,694
Tax credits received from state in July 2000 006-40000 53,910
Dog license collections 008-40000 612
Tax settlement collections from county for general property taxes
special assessments, special charges, special taxes and interest 010-40000 9,563
18-40000 2,755

Total Tax Collections, Credits & Settlements
(Sum of lines 002-40000 through 018-40000 above) 020-40000 396,335 *

Part B-Tax Coll., Lottery & Tax Credits & Settlements Paid To Others:
Tax coll., lottery and tax credits paid to county (Inc. state taxes) 022-50000 159,107
Dog licenses paid to county 025-50000 580
Tax collections and lottery credits paid to local schools 028-50000 177,979
Tax collections and lottery credits paid to technical colleges 020-50000 36,201
Total Tax Collections, Credits & Settlements Paid to Others
(Sum of lines 022-50000 through 035-50000 above) 040-50000 373,866 **

Part C-Tax Collections, Credits, Credits and Settlements Retained:
Private forest crop/managed forest land tax (Transfer to 100-41150) 048-41150 585
Woodland tax (Transfer to acct. 100-41160 page 2 ) 050-41160 185
Dog licenses (Line 008 minus 025) (Inc. at acct. 105-44200 page 3) 055-44200 32
Sum of lines 040-50000 through 058-46000 above. 059-40000 374,668 **

Part D-Local Share of Property Taxes:
(Subtract line 059-40000 from line 020-40000 above.)
If the difference is greater than zero, enter amount on this line. 060-40000 21,667
If the difference is less than zero, enter amount of this line. 062-40000
(Sum of lines 060-40000 or 062-40000)
If the sum of these lines is greater than zero, enter here and at
account 100-41110 on page 2. 068-41110 21,667 *

REVENUES

TAXES
General property taxes (From line 068-4110 on page 1) 100-41110 21,667
Forest cropland/manages forest land taxes (From line 048-41150) 585
Woodland taxes (From line 050-41160 on page 1) 185
Total Taxes 101-41000 22,437 *
INTERGOVERNMENTAL REVENUES
State shared taxes:
Shared revenues 103-43410 88,208
Fire insurance tax (2% fire dues) 103-43420 921
INTERGOVERNMENTAL REVENUES (continued)
General transportation aids 103-43531 39,788
State aid for recycling 103-43545 2,873
Other state payments:
In lieu of taxes on forest lands 103-43630 232
collection of delinq/postponed personal property tax & interest

Property

Transportation:

Form CT

Page 7

Severance/yield/withdrawal taxes (Total amount received) 0
Severance/yield/withdrawal taxes pd to county (Subtract) (20%to Co.) 0

103-43640 –

Forest cropland/managed forest land (Total amount received) 91.08
Forest cropland/managed forest land pd to county (Subtract) (20% to Co.) 18.22
Forest cropland/managed forest land (Difference) 103-43650 73
TOTAL INTERGOVERNMENTAL REVENUES 104-43000 132,095 *
LICENSES AND PERMITS
Business and occupational licenses 105-44100 3,115
105-44200 32
Building permits and fees 105-44300 65
TOTAL LICENSES AND PERMITS 106-44000 3,212 *
PUBLIC CHARGES FOR SERVICES

109-46100 91

Public Safety:
911 signs 109-46220 375
Transportation:
Highway and street maintenance (culverts) 109-46310 276
Sanitation and utilities:

109-46431 2,789
TOTAL PUBLIC CHARGES FOR SERVICES 110-46000 3,531 *
INTERGOVERNMENTAL CHARGES FOR SERVICES
School Election Reimbursement 111-47310 261
TOTAL INTERGOVERNMENTAL CHARGES FO SERVICES 112-47000 261 *
MISCELLANEOUS REVENUES
Interest:
Interest income 113-48110 6,644
Rent (town hall) 113-48200 –
113-48900 2,801
TOTAL MISCELLANEOUS REVENUES 114-48000 9,445
TOTAL REVENUES AND OTHER FINANCING SOURCES 117-47000 170,981 *

EXPENDITURES

GENERAL GOVERNEMENT
Legislative (Board) 118-51100 5,323
Legal 118-51300 397
General Administration (Clerk/Elections) 118-51400 5,796
Financial Administration (Treasurer/Assessor 118-51500 8,246
General Buildings (Town Hall) 118-51600 2,895
Other general government:
Other insurance 118-51938 3,464
Other general government (County Towns Assoc mtg) 118-15980 884
TOTAL GENERAL GOVERNMENT 119-51000 27,005 **
PUBLIC SAFETY
Fire protection 120-52200 16,479
Ambulance 120-52300 2,438
Emergency communication (911) 120-52609 465
Other Public Safety (new dam, non-highway) 120-52900 25,000
TOTAL PUBLIC SAFETY 121-52000 44,382 **
PUBLIC WORKS
TRANSPORTATION
Highway and street maintenance for local 122-53311 121,331
Sererance/yield/withdrawal taxes (Difference)

Nonbusiness licenses (Include line 055-44200 from page 1)

General government (lic. pub., tax exempt fees, history checks)

Solid waste disposal (garabage bags)

Other miscellaneous revenues (insur. Premium adjustment, escrow overpayments)

Highway and street maintenance and construction:

Form CT

Page 8

Street lighting 122-53420 1,084
SANITATION
Solid waste disposal 122-53631 10,710
Recycling 122-53635 2,933
Other Sanitation – garbage bag purchase 122-53680 1,395
TOTAL PUBLIC WORKS 123-53000 137,453 **
OTHER FINANCING USES
Other financing uses 134-59900 1,499
TOTAL OTHER FINANCING USES 135-59000 1,499 **
TOTAL EXPENDITURES AND OTHER FINANCING USES

136-50000 210,339 **

FINANCIAL REPORT RECONCILIATION
Cash and securities at beginning of year 140-11000 221,578
Revenues and other financing sources (Account 117-40000 from page 6) 140-40000 170,981
Rounding Adjustment 140-49000 –
GRAND TOTAL (MUST EQUAL CODE 153-90000 BELOW) 143-90000 392,559
Cash and securities end of year 150-11000 182,220
Expenditures and other financing uses (Account 136-50000 from page 10) 150-50000 210,339
Other expenditures/rounding adj. 150-59000
GRAND TOTAL (MUST EQUAL CODE 143-90000 ABOVE) 153-90000 392,559
page 17 enter general property taxes levied for town 25,000