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#8B 2010 Comprehensive Annual Financial Report (CAFR)PreparedBy: DepartmentsofAdministrativeServicesandAccounting JacobWinzenz,DirectorofAdm:inistrativeServices/AssistantCity Manager PattyLynch,CPA,Comptroller AmandaPrice,CPA,SeniorAccountant SteveWanninger,CPA,Accountant MartiLauer,CustomerServiceRepresentative CONTENTS 1.StatementofNetAssets15 2.StatementofActivities16 a.BalanceSheet-GovernmentalFunds17-18 b.StatementofRevenues,Expenditures,andChangesinFundBalances- GovernmentalFunds19 c.ReconciliationoftheStatementofRevenues,Expenditures,andChanges inFundBalancesofGovernmentalFundstotheStatementofActivities20 b.StatementofRevenues,Expenses,andChangesinNet Assets-ProprietaryFunds23 c.StatementofCashFlows-ProprietaryFunds24-25 A.BudgetaryComparisonSchedule-GeneralFund74 BBudgetaryComparisonSchedule-Sanitation75 C.ScheduleofFundedStatus-OtherPostemploymentBenefits76 D.NotestoRequiredSupplementaryInformation77 1.DetailedScheduleofRevenuesandOtherSources78-79 2.DetailedScheduleofExpendituresandOtherUses80-81 1.CombiningBalanceSheet82-85 2.CombiningStatementofRevenues,Expenditures,andChangesin FundBalances86-89 3.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-Library90 4.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-JATV-1291 5.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-OakHillCemetery92 6.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-GolfCourse93 7.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-OtherHousingGrants94 8.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-CommunityDevelopmentBlockGrant95 9.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-IndustrialWasteDisposal96 1.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-DebtServiceFund97 2.ScheduleofRevenues,Expenditures,andChangesinFundBalances- BudgetandActual-CapitalProjects98 1.CombiningStatementofNetAssets99-100 2.CombiningStatementofRevenues,Expenses,andChangesinNetAssets101 3.CombiningStatementofCashFlows102-103 1.WaterUtility-UtilityPlant104 2.WaterUtility-OperatingRevenuesandExpenses105-106 3.WaterUtility-RateofReturn-RegulatoryBasis107 4.WastewaterUtility-UtilityPlant108 5.WastewaterUtility-OperatingRevenuesandExpenses109 1.CombiningStatementofNetAssets110 2.CombiningStatementofRevenues,Expenses,andChangesinNetAssets111 3.CombiningStatementofCashFlows112 1.CombiningStatementofNetAssets113 2.CombiningStatementofChangesinAssetsandLiabilities-AllAgencyFunds114 FundBalancesGovernmentalFunds- LastTenFiscalYears119 4-ChangesinFundBalancesGovernmentalFunds- LastTenFiscalYears120 AssessedValueandEstimatedActualValue(EqualizedValue) ofTaxableProperty-LastTenFiscalYears121 6-PropertyTaxRates-DirectandOverlappingGovernments- LastTenFiscalYears122 11.Schedule11-RatioofNetGeneralObligationDebtOutstanding- LastTenFiscalYears127 12.ScheduleDirectandOverlappingGeneralObligationDebt- AsofDecember31,2010128 14.Schedule14-DemographicandEconomicStatistics- LastTenFiscalYears130 16.Schedule16-Full-TimeEquivalentEmployeebyFunctionlProgram- LastTenFiscalYears132 17.ScheduleOperatingIndicatorsbyFunction/Program- LastTenFiscalYears133 18.ScheduleCapitalAssetStatisticsbyFunction/Program- LastTenFiscalYears134 OF CITIZENSOFJANESVILLE MEMBERSOFTHECITYCOUNCIL ItisourpleasuretosubmittoyoutheComprehensiveAnnualFinancialReport(CAFR)oftheCityof JanesvillefortheyearendedDecember31,2010. ThisreportwaspreparedbytheCity'sAccountingDivisionandcontainsrepresentationsconcerning thefinancesoftheCity.Responsibilityfortheaccuracyofthedata,andthecompletenessandfairness ofthepresentation,includingalldisclosures,restswiththemanagementoftheCity.Tothebestofour knowledgeandbelief,theencloseddataisaccurateinallmaterialrespectsandisreportedinamanner thatfairlyrepresentstheCity'sfinancialpositionandresultsofoperations.Alldisclosuresnecessaryto enablethereadertogainanunderstandingoftheCity'sfinancialactivitieshavebeenincludedinthis report. TheinformationpresentedintheComprehensiveAnnualFinancialReportisdividedintothree sections,Introductory,Financial,andStatistical.Thefinancialsectionofthisreportincludes Management'sDiscussionandAnalysis(MD&A).TheMD&Aimmediatelyfollowstheindependent auditor'sreportandprovidesanarrativeintroduction,overview,andanalysisoftheCity'sfinancial statements.ThisletteroftransmittalisdesignedtocomplementtheMD&Aandshouldbereadin conjunctionwithit. ThisreportincludesallofthefundsandcomponentunitsoftheCityofJanesville.TheCityprovidesa fullrangeofservices,includingpoliceandfireprotection,constructionandmaintenanceofstreets, recreationandparks,communityandeconomicdevelopment,library,andsanitationservices.The waterutility,wastewaterutility,transitsystem,andstormwaterutilityarereportedasenterprisefunds. Internalservicefundsprovideinformationontheoperationsoftheriskmanagementandvehicle operationandmaintenancefunctions.TheCityhasincludedtheJanesvilleCommunityDevelopment Authority(CDA),alegallyseparateorganization,asadiscretelypresentedcomponentunitwithinits reportingentity. WisconsinStateStatutesrequirethatanannualauditbeconductedbyanindependentcertified publicaccountant.BakerTillyVirchowKrause,LLP,CertifiedPublicAccountantshaveconcluded, baseduponitsauditprocedures,thattheCity'sfinancialstatementsfortheyearendedDecember31, 2010arepresentedfairlyinaccordancewithauditedgenerallyacceptedaccountingprinciples.The auditor'sopinionislocatedatthefrontofthefinancialsectionofthisreport. developingtheCity'soverallaccountingsystem,considerationwasgiventotheadequacyof internalaccountingcontrols.TheCityAdministrationisresponsibleforestablishingandmaintaining http://www.ci.janesville.wi.us aninternalcontrolstructuredesignedtoensurethattheassetsoftheCityareprotectedfromloss,theft, ormisuse,andtoensurethatadequateaccountingdataiscompiledtoallowforthepreparationof financialstatementsinconformitywithgenerallyacceptedaccountingprinciples.Thisinternalcontrol structureisdesignedtoprovidereasonable,butnotabsolute,assurancethattheseobjectivesaremet. Theconceptofreasonableassurancerecognizesthat:(1)thecostofacontrolshouldnotexceedthe benefitslikelytobederived;and,(2)thevaluationofcostsandbenefitsrequiresestimatesand judgmentsbymanagement.WebelievethattheCity'sinternalaccountingcontrolsadequately safeguardassetsandprovidesreasonableassuranceofproperrecordingoffinancialtransactions. TheCityCouncilhasdevelopedandmaintainsaCouncilPolicyStatementconcerningbudgetary controls.TheannualappropriationresolutionadoptedbytheCommonCouncilisintendedto appropriateannualexpendituresonaprogrambasis.TheCityManagerisgrantedauthoritytoallow theexpenditurelevelforaprogramelementtoexceedthebudgetamount,providedthattheoverall programappropriationisnotexceeded.TheCityManagercannotusethisauthoritytoreestablishany position,program,orcapitalitemthatwasspecificallydeletedfromtheprogramappropriationby Councilmotion.AmendmentstotheadoptedGeneralFundbudgetrequireapprovaloftheCity Councilbyadoptionofresolution. TheCityofJanesville,Wisconsin'stenthlargestmunicipalityislocatedinsouthcentralWisconsin astridetheRockRiver.Wisconsin'sStateCapital,theCityofMadison,is40milesnorthwestvia Interstate-90.Othermajorpopulation/industrialcentersintheareaincludeBeloit,Wisconsinand Rockford,Illinois,whicharetenmilesandthirtymiles,respectively,tothesouthviaInterstate-90. Milwaukeeis71milestothenortheast,andChicagois109milestothesoutheast. In1836,theVillageofRockportwasplattedonthewestsideoftheRockRiver.In1839,Rockport wasnamedtheRockCountyseat.In1840,Mr.HenryJanesestablishedtheoriginalplatofJanesville ontheeastsideoftheRockRiverintheareaofthecurrentcentralbusinessdistrict.In1853,seven andone-halfsquaremilesoflandonbothsidesoftheRockRiverwereincorporatedintotheCityof Janesville.PopulationgrowthduringtheCity'sfirst100yearswasmoderatebutsteady(1900Census totaled13,187,and1950Census24,899),andwasaccommodatedalmostentirelywithintheCity's originallandarea.However,thepopulationdoubledbetween1940and1960.Between1960and1970 theannualgrowthratewasoverthreepercentperyear.Thegrowthratebetween1970and1980was onepercentperyear.Duringthe1980'sthepopulationremainedstable,increasingonlytwopercent from51,071in1980to52,210in1990.Between1990and2000theCityexperiencedapopulation growthof7,990,or15.3%.TheCityofJanesville2010Censuspopulationis63,575;thisisagrowth of5.6%fromthe2000census. ThegoverningandlegislativebodyoftheCityistheseven-memberCityCouncil,allofwhomare electedatlargeonanon-partisanbasis.Themembersservewithoutcompensation.TheCityhas operatedundertheCouncil-Managerformofgovernmentsince1923,longerthananyothercityinthe stateofWisconsin.TheappointedCityManagerisresponsiblefortheday-to-dayoperationsofthe City,theappointmentofallstaffmembers,andthesupervisionoftheCity's517full-timeandpart- timeemployees. TheCityCouncilorganizedtwo"BigGive"fooddrivespartneringwithECHOofJanesville,the SalvationArmy,andlocalgrocerystores.ThefirsteventwasinOctober2010,andasecondeventwas heldinApril2011.Thetwoeventscombinedtogatherover10,000poundsoffoodand$2,700cash. Theapplicationoftechnologytoourdailyworkhasreceivedincreasedemphasisasweareforcedto domorewithless.In2007,theCitybeganthefirstphaseofamulti-phaseEnterpriseResource Planning(ERP)project.Thefirstphaseinvolvedthereplacementofourpropertyrecordsand computer-aidedmassappraisal(CAMA)software.PhaseIIofthisprojectincludedthereplacementof buildingpermit,codeenforcement,planning,andcomplainttrackingsoftware.PhaseIII,replacing utilitybilling,receivables,andcashreceipts,isinprogress.Thelastphasewhichincludesreplacement ofthehumanresources/payrollandgeneralledgersoftware,whichwillintegratethenewmodulesand isscheduledtobecompletebytheendof2011.Manyoftheseapplicationsarenotcurrentlyintegrated andondisparatehardwareplatforms,sothenewsoftwarewilleliminateredundantdataentryand simplifymaintenance. InconjunctionwithAdministrativeServices,theCityManager'sofficeinitiatedthecity'sfirstBudget AdviceScorecard.Thiswasasignificantefforttoengagethecommunityinpriority-settingleadingup tothepreparationofthe2011budget.Theweb-basedScorecardallowedresidentstoreceive informationaboutservicesprovidedinJanesvilleandthecostofthoseservices.Italsogaveresidents theopportunitytoprovideinputonavarietyofdifferentservicelevelsandimmediatelyseetheimpact ontheirannualpropertytaxbill.Inthiswayresidentswereabletomakeservicelevelchoicesbased upontheirabilitytopay.TheinformationreceivedthroughtheBudgetAdviceScorecardwasone factorusedinthepreparationofthe2011budget.Theadministrationintendstocontinuethiseffortin 2011. TheJanesvillePoliceDepartmentimplementedaLatinoTaskForceandDomesticViolentTeam.They alsocreatedanewonlineserviceformappingrepeatdrunkdriversinJanesville."ProjectSober Streets"featuresaninteractivewebsite,withamap,detailingalltherepeatdrunkdriversinthecity, withfiveormorearrests. JanesvilleFireDepartmentsaverateforwitnessed,shockablecardiacarrestshasrisento44%.This percentageisconsideredaveryhighsaverateandisacredittocitizenCCR,FireDepartment personnel,effortsMercyhospitalstaff,andthevisionofMedicalDirectorDr.MichaelKellum.Over thepastseveralyears,theJanesvilleFireDepartmenthasbeenpartofaspecialresuscitationstudy involvingEMSpersonnelfromRockWalworthcounties. RugerAvenuebridgeoverSpringBrookwasreconstructedundera$800,000WisconsinDepartment ofTransportationcontractutilizing80%Federalfundsand20%Cityfunds.Inconjunctionwiththe bridgereplacementwork,2,500footsectionofRugerAvenuewasresurfacedusing$620,000of ARRAfundingtoconstructtheimprovements.ARRAfunding($0.4million)wasalsousedto rehabilitateSouthRandallAvenueandTylerStreet. TheRotamerbiketrailconnector($0.5million)wasconstructedin2010withfundingfromprivate sourcesandARRA.Thistrailsegmentconnectsanexistingtrailnetworkwithamajorcommercial area.Inthefuture,thistrailwillbeextendedandconnecttoresidentialareaswestofStateHighway 26viaapedestrianoverpass. HomeenergyassessmentswereofferedinconjunctionwiththeEnergyEfficiencyandConservation ARRAgrant.Thegoaloftheprogramwastoprovide150applicantswithalowcostenergyaudit. Followingtheassessment,applicants,iftheychosetomoveforwardwithimprovements,theCitywill matchanyWisconsinFocusOnEnergyRebatethatthehomeowneriseligiblefor.Theprogramshould becompletedbyMay31,2011. TheHedbergPublicLibraryimplementedanewelectroniccatalogingsystemin2010.Patronscan nowusethenewself-checksystemwhichspeedsupthecheckoutprocess(notasmanylinesas before).Theautomaticcheck-in/sorterbutitisalsouptospeedanddoingagoodjobinprocessing materials. TheWaterUtilitybeganimplementationoftheirWaterConservationPlanwitharesidentialcustomer rebateprogramforwatersavingtoilet/faucet/showerheads. TheCityisinvesting$32.1milliontorenovateandexpandthecurrentWastewaterTreatmentFacility tomeettheCity'sneedsthrough2030.Thisprojectiscurrentlyunderconstruction. TheCitycontinuedtoundertakesignificantneighborhoodrevitalizationeffortsthroughhousing improvementprogramsandblightelimination.Approximately$1.2millioninfundingwasawarded throughthefederalNeighborhoodStabilizationGrantprogramtopurchaseforeclosedorabandoned residentialproperties.In2010,theCityacquired7foreclosedhomesforrenovation,acquiredand demolished5blightedpropertiesforfutureredevelopmentpurposes,andpartneredwithCommunity Actionontherehabilitationof1home.Renovationonthehomesisanticipatedtobecompletedin 2011.Anadditional5blightedpropertieswerepurchasedanddemolished.TheCityreceiveda $101,000LeadHazardReductionDemonstrationprogramgranttoaddressleadhazardsinconjunction withtheCity'sHomeImprovementProgramandRentalRehabilitationProgram. TheCityreceived$145,000inCommunityDevelopmentBlockGrantRecoveryprogramfunds throughtheAmericanRecoveryandReinvestmentActof2009.Fundedprojectsincluded:$125,000to renovateandexpandtheHealthNetClinictoensurequalitymedicalcaretotheuninsuredandlow- incomeresidentsofRockCounty,and$10,000toexpandeducationalopportunitiesthrough employmentofaProgramCoordinator/AdultEducationInstructorattheLiteracyConnection. Inresponsetothe2008floodevent,theCityofJanesvillereceivedgrantsfromFEMAof$2.1million andCommunityDevelopmentBlockGrant-EmergencyAssistanceProgram(CDBG-EAP)of$1.7 milliontorepairflooddamagetoinfrastructure,acquireanddemolishresidentialandcommercial properties,andtoprovidebusinessassistance.In2010,theCitywasawardedanadditionalCDBG- EAPgrantof$1.1milliontocontinuerepairsneededduetothe2008flooddamageandundertake floodmitigationprojects.InconjunctionwiththesegrantstheCitypurchasedhomesintheMole- Sadlersubdivisionandrestoredthemtoparkland. JanesvilleisthecountyseatofRockCounty,Wisconsin,thelargestcommunity,andthecenterof retailactivityintheJanesville-BeloitMSA.StatisticsfromthelasttwocomparableBusinessCensus documentsthesolidgrowthofJanesville'scommercialbase.Since1990,over2.0millionsquarefeet ofretailspacehasbeenconstructedinJanesville.Janesville's2007retailsalesrepresented43%ofthe $2.4billioninretailsalesreportedforRockCounty. Janesvillehasinvestedinmodernizationofitseducationalinfrastructure.Expansionandremodeling projectshavecontinuedtobeimplementedatJanesville'sCraigandParkerhighschools.Inaddition, therehavebeenrecentexpansionprojectsatBlackhawkTechnicalCollegeandtheUniversityof Wisconsin-RockCountycampus,aswellasenrollmentsurgesatthesecollegesfromdisplaced workers.BlackhawkTechnicalCollegefortheschoolyear2010-2011hasseena54%increasein enrollment.UW-RockCountyhasrecentlyapprovedaBachelorsDegreeprogramofAppliedArtsand SciencethatwillgoalongwithitsBachelorDegreeprogramsinNursingandEngineering. The101MilwaukeeStreet,LLCpurchasedandrenovatedthesixstoryofficebuildingatthecomerof MainandMilwaukeeintheheartofdowntownJanesville.The$4.5millionrenovationrestored56,000 squarefeetofpropertywithCityassistanceof$860,000intaxincrementalfinancing(TIF)incentives. Insupportofthisofficerenovationandthegeneralincreaseinparkingdemandinthedowntown,the Cityconstructeda$4millionparkingrampwhichopenedinMay2010.Inthepastfewmonths, severalsmallindependentserviceandretailerbusinesseshaveopenedincludingartgalleries,a specialtyrunningshoestore,alocalTVstation,anelectroniccouponsellingcompanyandothersin downtownJanesville,afurtherindicationthatpeoplerecognizethebusinesspotentialofthispartofthe city. ThenationalrecessionhashitJanesvillehardprimarilyduetotheclosingoftheGeneralMotorsplant inDecember2008andrelatedbusinesses.TheCityofJanesvilleunemploymentrateaveraged13.8% in2009,however,theaverage2010rateimprovedtol1,4%,andasofApril2011,theunemployment ratewas9.2%. RegionalmedicalfacilitiesleadbyMercyHealthCareSystemhastakenoverastheCity'slargest employer.Continuingthediversificationtoaregionalmedicalcommunity,SSMHealthcareandDean HealthSystembrokegroundinOctober2009onJanesvilleeastside.Constructionisonschedulefor themedicalcampus,whichincludesthe$90millionSt.Mary'sJanesvilleHospitalandthe$60million DeanClinic.Whenitopensinlate2011,thenewSt.Mary'sJanesvilleHospitalisexpectedtocreate 350newhealthcareprofessionaljobsinJanesville.Anew7,000-square-footfacilityadjoiningthe Dean/StMary'sHospitalleasedtoHomeHealthUnited,aproviderofhomehealthservices,isalso underconstruction. OthersignsofrecoveryhavebeenseeninJanesville.Earlyin2010,GraingerSpecialtyBrands,Inc. committedseveralmillionsofdollarsinbuildingupgradesandtheretentionof795jobs.SSI Technologieshascontinuedtoexpandbypurchasinganadjoiningproperty.BetweenJanuary2010 andMay2011,thecompanyaddedover200newjobs.Anationalrecyclingcompany,Universal RecyclingTechnologies,addedalmostanother100jobsinJanesvilleduringthesametimeframe. Janesvillewasawardeda$1.2grantfromtheU.S.DepartmentofCommerce.Thegrant,combined witha25%matchfromTIFfundswillconstructa$1.6million,24,000squarefootbusinessinnovation incubator.TheJanesvilleInnovationCenterwillprovidetenantswiththephysicalspaceandtechnical expertiseindevelopmentandgrowthstrategiesbyorganizationssuchastheUW-WhitewaterSmall BusinessDevelopmentCenter.Thisprojectishasanestimatedcompletiondateof2012. JanesvillealongwithBeloitandRockCountyformedtheRockCounty5.0economicdevelopment partnership.Fundedbyover$1.25millionofprivatesectorfunding,thisorganizationwithstaff contributedbythesecommunitieswillprovidetheCitywithmuchneededresourcesandproactive economicdevelopmentinitiatives. TheCityreceivedanawardof$400,000fromtheUSEPABrownfieldGrant.Thefundingwillprovide forPhaseIandPhaseIItestforpetroleumandhazardousmaterialsatsiteswithinthecity.This assessmentgrantisthefirststeptowardsidentification,remediation,andredevelopmentofportionsof theCentralCity. TheGovernmentFinanceOfficersAssociationoftheUnitedStatesandCanada(GFOA)awardeda CertificateofAchievementforExcellenceinFinancialReportingtotheCityofJanesvilleforits ComprehensiveAnnualFinancialReport(CAFR)forthefiscalyearendedDecember31,2009.This wasthesixteenthconsecutiveyearthattheCityofJanesvillehasachievedthisprestigiousaward.In ordertobeawardedaCertificateofAchievement,agovernmentmustpublishaCAFRthat demonstratesa"spiritoffulldisclosure"toclearlycommunicatetheCity'sfinancialstory.Thisreport mustsatisfybothgenerallyacceptedaccountingprinciplesandapplicablelegalrequirements. ACertificateofAchievementisvalidforaperiodofoneyearonly.Webelievethatourcurrent ComprehensiveAnnualFinancialReportcontinuestomeettheCertificateofAchievementProgram's requirements,andwearesubmittingittotheGFOAtodetermineitseligibilityforanothercertificate. ThepreparationofthisComprehensiveAnnualFinancialReportwasmadepossiblebythededicated commitenanardrkofeachmemberoftheAdministrativeServicesandAccountingstaff. \Y. Jac'J.Winzenz,Director PatriciaLynch,Comptroller GeneralInformation 1,2011 GeorgeD.Brunner,CouncilPresidentApril2013 RussSteeber,CouncilVicePresidentApril2013 DebDongarra-AdamsApril2013 April2013 SamuelLiebert April2012 ThomasP.McDonald April2012 YuriRashkin April2012 KathleenA.Voskuil BakerTillyVirchowKrause,LLP Madison,Wisconsin KutakRock Chicago,Illinois WisconsinPublicFinanceProfessionalsLLC Milwaukee,Wisconsin June 1,2011 DepartmentHeads JimJensen,FireChief DavidMoore,ChiefofPolice BryanMcCormick,LibraryDirector JenniferPetruzzello,DirectorofNeighborhoodServices CarlWeber,DirectorofPublicWorks JayWinzenz,DirectorofAdministrativeServices/AssistantCityManager DivisionHeads ShelleySiapak,ActingRecreationDirector VicGrassman,EconomicDevelopmentDirector RichardHaviza,CityAssessor WaldKlimczyk,CityAttorney GordyLaChance,InformationTechnologyManager DanielLynch,UtilityDirector PattyLynch,Comptroller DavidMumma,TransitDirector SusanMusick,HumanResourcesDirector MichaelPayne,EngineeringManager ThomasPresny,ParksDirector JohnWhitcomb,OperationsDirector JeanWulf,CityClerk-Treasurer CITYOFJANESVILLE OrganizationalChart CityCommittees ManagementServices/ Library CommunityInformation Leisure CommunityAdministrative Fire/ PublicWorks Police Leisure Services Services EconomicDev Ambulance Services Accounting Parks Housing Building Engineering Development TechServices Services Assessor RecreationProperty Economic MaintenanceDevelopment Downtown Water Development Utility Clerk- Treasurer IceSkating Transit Center Planning Human Services Wastewater Resources GolfCoursesUtility Metropolitan PlanningInformation OrganizationTechnology Stormwater SeniorCenter Utility UtilityBilling TallmanOperations-Sanitation House LegalServices Operations-Streets Certificateof Achievement forExcellence inFinancial Reporting CityofJanesville Wisconsin ForitsComprehensiveAnnual FinancialReport fortheFiscalYearEnded December31,2009 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Ê×ØÇÙ×ØÍÊ×ÐÓÏÓÎÛÈ×Ø ê×ËÇ×ÉÈÖÍÊóÎÖÍÊÏÛÈÓÍÎ èÔÓÉ ùÍÏÌÊ×Ô×ÎÉÓÆ×ûÎÎÇÛÐöÓÎÛÎÙÓÛÐê×ÌÍÊÈùûöêÓÉØ×ÉÓÕÎ×ØÈÍÌÊÍÆÓØ×ÍÇÊÙÓÈÓÂ×ÎÉÙÇÉÈÍÏ×ÊÉ ÓÎÆ×ÉÈÍÊÉÛÎØÙÊ×ØÓÈÍÊÉÅÓÈÔÛÕ×Î×ÊÛÐÍÆ×ÊÆÓ×ÅÍÖÈÔ×ùÓÈÃÍÖòÛÎ×ÉÆÓÐÐ×ªÉÖÓÎÛÎÙ×ÉÛÎØÈÍÌÊÍÆÓØ× ÛÙÙÍÇÎÈÛÚÓÐÓÈÃÖÍÊÈÔ×ÖÓÎÛÎÙÓÛÐÊ×ÉÍÇÊÙ×ÉÓÈÊ×Ù×ÓÆ×ÉëÇ×ÉÈÓÍÎÉÙÍÎÙ×ÊÎÓÎÕÛÎÃÍÖÈÔ×ÓÎÖÍÊÏÛÈÓÍÎ ÌÊÍÆÓØ×ØÓÎÈÔÓÉÊ×ÌÍÊÈÍÊÊ×ËÇ×ÉÈÉÖÍÊÛØØÓÈÓÍÎÛÐÖÓÎÛÎÙÓÛÐÓÎÖÍÊÏÛÈÓÍÎÉÔÍÇÐØÚ×ÛØØÊ×ÉÉ×ØÈÍÛÙÙÍÇÎÈÓÎÕ ØÓÆÓÉÓÍÎÛÉÖÍÐÐÍÅÉ ùÓÈÃÍÖòÛÎ×ÉÆÓÐÐ× ûÙÙÍÇÎÈÓÎÕøÓÆÓÉÓÍÎ îÍÊÈÔòÛÙÑÉÍÎéÈÊ××È ìíúÍÄ òÛÎ×ÉÆÓÐÐ×åó õ×Î×ÊÛÐÓÎÖÍÊÏÛÈÓÍÎÊ×ÐÛÈÓÎÕÈÍÈÔ×ùÓÈÃÍÖòÛÎ×ÉÆÓÐÐ×åÓÉÙÍÎÉÓÎÙÛÎÚ×ÖÍÇÎØÛÈÈÔ×ùÓÈÃªÉÅ×ÚÉÓÈ×ÛÈ ÔÈÈÌ ÅÅÅÙÓÒÛÎ×ÉÆÓÐÐ×ÅÓÇÉ ìÛÕ× o~ ,,'~ g, o~ o~ ~o" o~ o~ o~ :' '!t o,~ GeneralFund-ThisfundaccountsforthefinancialresourcesoftheCity,which arenotaccountedforinanyotherfund.Principalsourcesofrevenueareproperty taxes,licensesandpermits,andstatesharedrevenues.Primaryexpendituresare forpoliceprotection,fireprotection,publicworks,recreationactivities, maintenanceofparks,andgeneraladministration. SanitationFund-Thisfundaccountsforrecyclingprograms,solidwaste collection,compostingfacility,solidwastedisposalandlandfilloperations. DebtServiceFund-Thisfundaccountsforresourcesaccumulatedandpayments madeforprincipalandinterestonlong-termdebtotherthanEnterpriseFund debt. CapitalProjectsFund-Thisfundaccountsforlong-termborrowingandother resourcestobeusedforcapitalimprovementprojects. WaterUtilityFund-TheWaterUtilityaccountsforallactivitiesnecessaryto providecosteffectivewaterservicestoresidentsoftheCityofJanesvillein accordancewithcurrent"safedrinkingwater"standardsestablishedbystateand federalgovernments.Fundactivitiesincludeadministration,billingandcollection, operationsandmaintenance,financing,andrelateddebtservice. WastewaterUtilityFund-TheWastewaterUtilityaccountsforallactivities necessarytoprovidecosteffectivesanitarysewerservicestoresidentsoftheCity ofJanesvilleinaccordancewithcurrent"treatedeffluentdischarge"standards establishedbystateandfederalgovernments.Fundactivitiesinclude administration,billingandcollection,operationsandmaintenance,collection systemexpansion,financing,andrelateddebtservice. 0'. . AgencyFundsareusedtoaccountforassetsheldbytheMunicipalityasanagent forindividuals,privateorganizations,othergovernmentalunits,and/orother funds.AgencyFundsarecustodialinnature(assetsequalliabilities)anddonot involvemeasurementofresultsofoperations. .', g. ,', g, g, g, g, g, Q~ g, 00.. o~ g, g, g, g, ,', g, g, g, g, g, g, o~ g, g. g. g, g, g. ,', g. g• . g. g, g, g. ,'. ,g ,g .g .g.g.g.g d'o o~ o~o~o~ o~o~ o~o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ ,'. ~o SpecialRevenueFundsareusedtoaccountfortheproceedsfromspecificrevenue sources(otherthanagencyormajorcapitalprojects)thatarelegallyrestrictedto expendituresforspecificpurposes. g, LibraryFund-Toaccountforfundsprovidedtomaintainamemberlibrary g, system. ,~JATV-12-Toaccountforfundsusedtoprovidepublicaccesstelevisiontoshare ,~localeventswiththecommunity. OakHillCemetery-ToaccountfortheoperationandmaintenanceoftheOakHill Cemetery. SpecialAccounts-Toaccountfortheproceedsfromspecificrevenuesourcesthat arerestrictedtoexpendituresforspecialprojects. ,~TaxIncrementalFinancing(TIF)District#3-Toaccountforthefinancingand ,~constructionimprovementsoftheCity'swestsidedowntownredevelopmentarea. ,~TaxIncrementalFinancing(TIF)District#9-Toaccountforthefinancingand ,~constructionimprovementsoftheCity'sdowntownfivepointsareabusiness district. ,~TaxIncrementalFinancing(TIF)District#14-Toaccountforthefinancingand constructionimprovementsoftheCity'sWutheringHillsDriveIndustrialPark. TaxIncrementalFinancing(TIF)District#16-Toaccountforthefinancingand ,',constructionofCityimprovementsrelatedtoBeloitAvenueIndustrialPark. ,~TaxIncrementalFinancing(TIF)District#17-Toaccountforthefinancingand constructionofCityimprovementsrelatedtoSouthMainStreet. TaxIncrementalFinancing(TIF)District#21-Toaccountforthefinancingand constructionofCityimprovementsrelatedtoGOEXCorporation'sindustrial ,~expansion. TaxIncrementalFinancing(TIF)District#22-Toaccountforthefinancingand ,~constructionofCityimprovementsrelatedtotheBeloitAvenueIndustrialPark, westsideofBeloitAvenue. "0 g, g, g, g, g, .~GolfCoursesFund-ToaccountfortheoperationoftheCity'stwogolfcourses .~(BlackhawkandRiverside)leasedtoCrownGolfProperties. g. ,~OtherHousingGrants-Toaccountforstate/federalfundsprovidedtopromote g, ,'.revitalizationofJanesville'sdowntownandcentralcityneighborhoods. .~CommunityDevelopmentBlockGrant-Toaccountforfederalfundsprovidedto g, .~assistlowandmoderate-incomefamilies,includingelderlyandhandicapped g, ,~individuals,toobtainaffordable,decent,safeandsanitaryhousing. g, ,~IndustrialWasteDisposalFund-Toaccountforprovidinglong-termcare, ,~remedialsystemdesign,construction,andoperationsoftheJanesvilleDisposal ,~Facilitiesinaccordancewithfederalandstateregulations. g. g. g. g, DebtServiceFund-Thisfundaccountsforresourcesaccumulatedandpayments madeforprincipalandinterestonlong-termdebtotherthanEnterpriseFund debt. CapitalProjectsFund-Thisfundaccountsforlong-termborrowingandother resourcestobeusedforcapitalimprovementprojects. EnterpriseFundsareusedtoaccountforoperations(a)thatarefinancedand operatedinamannersimilartoprivatebusinessenterprises-wheretheintentof thegoverningbodyisthatthecosts(expenses,includingdepreciation)of providinggoodsorservicestothegeneralpubliconacontinuingbasisbe financedorrecoveredprimarilythroughusercharges;or(b)wherethegoverning bodyhasdecidedthatperiodicdeterminationofrevenueearned,expenses incurred,and/ornetincomeisappropriateforcapitalmaintenance,publicpolicy, managementcontrol,accountability,orotherpurposes. StormwaterUtility-Toaccountforastormwaterdrainagesystemwithadequate capacitytoaccommodatemajorstormswhilemaintainingthequalityof stormwaterdischargedintoreceivingstreamsandriversincompliancewithstate andfederalregulations.Activitiesincludestreetsweepingandmaintenanceof stormsewers,catchbasins,andgreenbelts. TransitSystemFund-Toaccountforstateandfederalfundsgrantedtopromote andprovideareliable,costeffectivepublictransitsystemorientedtotheneedsof seniorcitizens,handicappedpersons,children,majoremployment,andbusiness centers. 0', ,', o~ WaterUtilityFund-TheWaterUtilityaccountsforallactivitiesnecessaryto providecosteffectivewaterservicestoresidentsoftheCityofJanesvillein accordancewithcurrent"safedrinkingwater"standardsestablishedbystateand federalgovernments.Fundactivitiesincludeadministration,billingandcollection, operationsandmaintenance,financing,andrelateddebtservice. WastewaterUtilityFund-TheWastewaterUtilityaccountsforallactivities necessarytoprovidecosteffectivesanitarysewerservicestoresidentsoftheCity ofJanesvilleinaccordancewithcurrent"treatedeffluentdischarge"standards establishedbystateandfederalgovernments.Fundactivitiesinclude administration,billingandcollection,operationsandmaintenance,collection systemexpansion,financing,andrelateddebtservice. InternalServiceFundsareusedtoaccountforthefinancingofgoodsorservices providedbyonedepartmentoragencytootherdepartmentsoragenciesofthe municipality,ortoothergovernmentalunits,onacost-reimbursementbasis. VehicleOperationMaintenanceFund-Toaccountforthemaintenance,repair, replacement,andoperatingservicesforCity-ownedvehiclesandequipment utilizedinthedeliveryofservicestothecitizensofJanesville. InsuranceFund-ToaccountfortheCityresourcesrequiredtoprovideacost- effectivemeansoftransferringriskbyutilizinginsuranceandlimitingthelossof Cityresourcesresultingfromaccidents,catastrophes,andhealthcarecosts. BenefitsFunding-Toprovidefundsforthepaymentofthenon-GeneralFund portionofdebtserviceonthe2005taxablenoteissue.Noteswereissuedtopay offtheWisconsinRetirementService(WRS)unfundedpriorserviceliabilityata lowerinterestrate;4.7%versus7.8%chargedbyWRS. AgencyFundsareusedtoaccountforassetsheldbytheMunicipalityasanagent forindividuals,privateorganizations,othergovernmentalunits,and/orother funds.AgencyFundsarecustodialinnature(assetsequalliabilities)anddonot involvemeasurementofresultsofoperations. TaxCollectionFund-TheTaxCollectionFundisanAgencyFundrecordingthe currenttaxroll,taxespaid,andpaymentoftaxrevenuestoothergovernmental units. DisposalSiteStudyFund-TheDisposalSiteStudyFundisanAgencyFundthat accountsforreceiptsfromIndustrialresponsiblepartiesandtheCityofJanesville tocovercostsforthenextyear'sIndustrialWasteDisposalFundactivities. o~ o~ O~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ o~ ThissectionoftheCityofJanesville'sComprehensiveAnnualFinancialReport (CAFR)presentsdetailedinformationasacontextforunderstandingwhatthe informationinthefinancialstatements,notestothefinancialstatements,and requiredsupplementaryinformationsaysabouttheCity'soverallfinancial condition. FinancialTrends: Theseschedulescontaintrendinformationtohelpthe readerunderstandhowtheCity'sfinancialperformance andconditionhaschangedovertime. RevenueCapacity: Theseschedulescontaininformationtohelpthereader assesstheCity'smostsignificantlocalrevenuesource, thepropertytax. DebtCapacity: Theseschedulespresentinformationtohelpthereader assesstheaffordabilityoftheCity'scurrentlevelsof outstandingdebtandtheCity'sabilitytoissueadditional debtinthefuture. DemographicandEconomicInformation: Theseschedulespresentdemographicandeconomic indicatorstohelpthereaderunderstandtheenvironment withinwhichtheCity'sfinancialactivitiestakeplace. OperatingInformation: Theseschedulescontainserviceandinfrastructuredata tohelpthereaderunderstandhowtheinformationinthe City'sfinancialreportrelatestotheservicestheCity providesandtheactivitiesitperforms. Sources: Unlessotherwisenoted,theinformationintheseschedulesisderivedfrom theCAFRreportsfortherelevantyear.TheCityofJanesvilleimplemented GASB34in2003;schedulespresentinggovernment-wideinformation includeinformationbeginninginthatyear. CITYOFJANESVILLE,WISCONSIN Schedule1 NetAssetsbyComponent LastEightFiscalYears (accrualbasisofaccounting) FiscalYear 2003200520062007 2004200820092010 Govemmentalactivities Investedincapitalassets,netofrelateddebt$101,984,501$118,979,801$138,939,061 $112,365,501$129,298,563$142,853,627$149,239,985 $154,397,316 13,736,42512,748,00714,782,242 Restricted13,279,34914,071,08414,230,32412,810,959 9,585,005 (3,429,375) Unrestricted(1,813,814)(3,227,072)2,944,4057,794,820 6,337,1643,175,936 1,835,281 Totalgovemmentalactivitiesnetassets113,907,112$122,215,475128,500,736146,314,052161,516,123 $$$$$163,421,115$165,226,880$ 165,817,602 Business-typeactivities Investedincapitalassets,netofrelateddebt$67,073,372$67,870,387$69,207,68873,053,861$75,805,619 $$77,890,685$81,862,74286,317,284 $ Restricted 2,262,8483,025,9763,624,9484,213,063 2,513,5794,670,7115,155,342 6,549,521 7,403,169 8,909,816 Unrestricted8,136,66211,426,62911,878,11911,533,253 8,456,014 5,911,610 81,143,480 Totalbusiness-typeactivitiesnetassets76,739,389$88,105,438$91,896,80194,094,64995,474,09898,778,415 $78,520,628$$$$$ PrimaryGovernment Investedincapitalassets,netofrelateddebt$169,057,873$178,857,343$186,960,165$213,663,638 $201,271,382$219,794,007$230,357,041 $240,221,347 Restricted15,999,27315,773,98317,696,032 15,792,92818,995,30518,901,03517,966,301 16,134,526 Unrestricted5,589,3556,910,06815,452,07620,753,981 6,085,83218,820,72212,377,6368,240,144 Totalprimarygovernmentnetassets190,646,501209,644,216253,412,924 $$200,736,103$$234,419,490$257,515,764$260,700,978 $$264,596,017 Notes: Theamountsshownabovehavebeenrestatedasnotedbelow: (1)2007UnrestrictedGovernmentalActivitiesNetAssetswererestatedtoadd$8,623,889ofpostretirementbenefitswhichwereattributabletogovernmentalactivities priortotheimplementationofGASB45in2008. CITYOFJANESVILLE,WISCONSIN Schedule2 ChangesinNetAssets LastEightFiscalYears (accrualbasisofaccounting) FiscalYear 20072008 200320042005200620092010 Expenses Governmentalactivities: GeneralGovernment3,296,4833,140,2053,740,8953,978,8523,961,3564,133,6353,943,9214,049,662 25,394,411 22,534,342 PublicSafety17,513,51920,121,48920,670,65921,744,30125,838,31225,148,762 PublicWorks10,297,18012,082,53012,757,26214,211,91714,033,22215,072,81115,482,56416,192,666 3,774,576 RecreationandParks3,006,8493,197,5723,212,6593,377,551 2,891,9533,000,1253,574,626 3,698,4525,301,452 Community/EconomicDevelopment2,695,6474,379,7693,165,5994,912,8615,312,773 3,535,983 4,207,445 Library4,370,5144,165,1424,215,5064,129,9504,157,8374,312,6374,353,927 1,782,4541,764,420 InterestandFiscalCharges1,923,8201,760,7131,926,3152,051,7932,069,9421,916,839 55,252,66159,273,848 Totalgovernmentalactivitiesexpenses42,989,11648,671,71449,850,33652,354,50660,276,48058,819,996 Business-typeactivities: 4,462,799 WaterUtility3,460,8423,734,6114,106,2554,806,2524,984,1685,101,040 5,343,100 6,773,4006,928,411 WastewaterUtility5,584,1336,056,3106,369,9326,685,200 5,917,0006,663,525 StormwaterUtility445,073717,692928,324958,2061,968,9571,545,207 701,7951,326,800 Transit2,343,6092,433,6452,519,5322,765,7152,979,3883,297,2663,345,3953,368,980 15,429,046 11,833,65713,399,78914,526,77017,023,791 Totalbusiness-typeactivities12,787,05116,655,16716,967,291 Totalprimarygovernmentexpenses54,822,77361,458,76563,250,12566,881,27670,681,70776,297,63976,931,64775,787,287 ProgramRevenues Governmentalactivities: Chargesforservices: 362,499 GeneralGovernment381,358330,027333,106432,247242,573279,735 280,076 2,354,496 PublicSafety2,062,5882,422,1082,616,0802,583,5212,624,580 2,022,5972,700,923 PublicWorks6,552,540 2,882,6063,292,9654,794,5755,970,7786,556,5245,871,6637,006,361 RecreationandParks 799,903770,918867,445862,011795,222747,599910,4541,040,506 Community/EconomicDevelopment380,0541,538,6251,133,023971,9501,623,684729,978477,580 604,735 Library959,257933,363979,1301,034,6411,065,7151,083,9771,039,3021,006,020 4,628,312 Operatinggrantsandcontributions3,891,5323,975,0063,757,6723,522,8753,839,5935,992,8285,656,639 6,181,9174,917,043 Capitalgrantsandcontributions4,856,7369,325,7096,611,70218,177,9834,717,0441,587,045 21,489,527 33,295,452 Totalgovernmentalactivitiesprogramrevenues16,214,03422,189,21020,860,54223,106,99821,913,18619,882,305 Business-typeactivities: Chargesforservices: 4,492,868 5,370,442 WaterUtility4,614,9764,906,6175,915,1686,048,2535,817,708 5,890,963 6,496,484 WastewaterUtility5,391,5685,335,7355,869,7436,453,6366,979,2107,483,9219,549,391 StormwaterUtility192,643820,672977,2881,194,9731,336,8731,782,6491,899,7772,058,510 322,404398,439 410,184 Transit351,695315,097350,662367,294408,176 Operatinggrantsandcontributions1,291,7631,321,1221,357,7961,476,5711,540,5412,053,1821,729,2151,687,653 2,259,4585,586,403 1,724,8471,573,924 Capitalgrantsandcontributions2,334,1272,694,934836,969975,820 '"d ~ 20,432,687 Totalbusiness-typeactivitiesprogramrevenues13,445,38418,394,18418,835,65718,134,884 14,667,06015,767,97520,570,513 Totalprimarygovernmentprogramrevenues29,659,41836,856,27036,628,51753,728,13941,501,18240,325,18440,048,070 40,452,818 CITYOFJANESVillE,WISCONSIN Schedule2 ChangesinNetAssets LastEightFiscalYears (accrualbasisofaccounting) FiscalYear 2003200420052006200720082010 2009 Net(Expense)/Revenue Governmentalactivities$(26,775,082)$(26,482,504)$(28,989,794)$(19,059,054)$(32,145,663)$(37,784,321)$(38,363,294)$(38,937,691) Business-typeactivities1,611,7271,880,0092,368,1865,905,9172,965,1381,811,8661,479,7173,603,222 $(24,602,495) Totalprimarygovernmentnetexpenses$(25,163,355)$(26,621,608)$(13,153,137)$(29,180,525)$(35,972,455) $(36,883,577)$(35,334,469) GeneralRevenuesandOtherChangesinNet Assets Governmentalactivities: Taxes Propertytaxes$23,710,283$25,020,048$25,810,979$26,974,983$28,068,202$29,301,229 $30,714,943$30,606,896 1,028,488 Othertaxes875,509904,306977,5311,048,9151,147,714 883,300947,001 6,602,405 Intergovernmentalrevenues7,619,3646,558,1976,596,5926,558,6346,565,0386,588,2416,195,752 719,454 920,423 Investmentincome735,7621,198,8871,890,8442,382,2041,625,934 692,506 Miscellaneous677,5021,233,013521,988634,122506,719881,154757,869 678,983 (236,117)(278,899) Transfers355,849169,078179,598168,244 304,273407,275 39,528,413 Totalgovernmentalactivities33,382,30334,790,86735,275,05536,872,37038,723,845 39,689,31340,169,049 Business-typeactivities: Investmentearnings412,225728,931994,671 249,006234,231542,738201,160 92,331 Miscellaneous16,56222,84811,51948,21111,15211,4882,845 16,039 Transfers236,117(355,849)(169,078)278,899(179,598)(168,244)(304,273)(407,275) Totalbusiness-typeactivities501,685(98,770)254,6661,056,041826,225 385,982(100,268)(298,905) Totalprimarygovernment$33,883,988$34,692,097$35,529,721$37,928,411$39,550,070$40,075,295 $40,068,781$39,229,508 ChangeinNetAssets Governmentalactivities$6,607,221$8,308,363$6,285,261$17,813,316$6,578,182$1,904,992$1,805,755$590,722 2,113,412 1,379,449 Business-typeactivities1,781,2392,622,8526,961,9583,791,3632,197,8483,304,317 Totalprimarygovernment$8,720,633$10,089,6028,908,113$24,775,274$10,369,545 $$4,102,840$3,185,204$3,895,039 CITYOFJANESVillE,WISCONSIN Schedule3 FundBalances-GovernmentalFunds lastTenFiscalYears (modifiedaccrualbasisofaccounting) 2003(Restated)2007200820092010 20012002(Restated)200420052006 GeneralFund: Reserved: 972,099982,130$1,087,119$990,859$947,874$858,212$686,067$472,502 long-termreceivablesladvances969,505$932,205$ $$ 5,483 5,4914,458 6,2205,3914,1464,5276,2714,50041,267 Inventoriesandprepaid~ems Encumbrances Unreserved: 2,495,771 2,529,8372,578,8201,231,000850,000890,000 Designated950,000950,0002,360,8702,394,473 5,689,7046,091,178 Undesignated2,723,0404,803,0724,558,1404,543,8335,027,3355,465,4985,283,5145,678,760 7,494,947 7,230,271 7,925,827$8,614,371$8,991,677$8,814,735$7,774,243$$ TotalGeneralFund4,648,036$6,689,735$7,897,329$ $ AllOtherGovernmentalFunds Reserved: $5,001,495$9,003,777$2,976,816 $5,801,540$4,511,543$4,835,092$5,404,843$6,576,009 Debtservice$4,694,091$5,559,520 1,369,138 2,245,138597,1041,013,77940,580 Encumbrances277,573 26,353376,173487,540446,834346,088266,891 Inventoriesandprepaid~ems7,66921,87831,41927,123 long-termreceivables Unreservedreportedin: 4,828,0045,389,278 (1,020,500)1,186,7341,234,4461,369,2612,998,9493,783,1104,859,680 Specialrevenuefunds2,080,233 11,429,728 4,479,88010,311,458 1,722,7851,278,320998,68410,101785,7043,995,5227,906,814 Cap~alprojectsfund 8,288,47214,450,87426,976,73518,985,023 6,831,190$6,692,861$$14,752,477$20,803,116$$ TotalAllOtherGovernmentalFunds5,681,618$$8,111,831$ $ Notes:Theamountsshownabovehavebeenrestatedasnotedbelow: (1)2003Fundbalanceswererestatedduetoachangeinreportingaccruedvacationbenefits;$1,129,870wasaddedtothegeneralfunddesignatedbalance,$132,339addedinSpecialRevenuefunds,and$12,408addedinCapitalProjectsfu nd. (2)2002GeneralFundUndesignatedFundbalancewasincreasedby$661,293toreflectthe2002waterpaymentinlieuoftaxesreceivedin2003. (3)2008GeneralFundDesignatedFundbalancenolongerincludesaccruedvacationbalances. CITYOFJANESVILLE,WISCONSIN Schedule4 ChangesinFundBalancesGovernmentalFunds LastTenFiscalYears (modifiedaccrualbasisofaccounting) 2001200220032004 20052006200720082009 2010 Revenue 22,267,60924,890,667 Taxes24,585,79225,924,35426,788,51028,023,89829,096,69131,486,289 30,341,14431,583,980 Licensesandpermits 757,3351,043,205998,2191,293,3061,333,5311,270,8771,514,044 1,087,4221,085,092 1,260,490 Investmentincome,rentsandfines2,296,8641,727,0391,450,6101,935,6911,730,7462,639,2453,030,4272,242,210 1,479,479 1,253,668 Stateandfederalaid12,025,63511,891,69512,651,34312,336,491 10,478,34310,680,19710,497,817 11,251,37113,362,38812,377,267 Specialassessments3,071,0732,898,811 2,820,9212,975,0053,336,6218,772,5216,286,880 4,801,6111,717,558 917,104 Servicechargesandother 5,186,1205,399,3087,064,5207,378,7139,311,56610,968,92211,148,77012,069,81511,817,521 12,165,836 Miscellaneous1,919,7881,979,05938,322160,139 144,233153,883159,821 104,40799,507 102,190 Totalrevenues47,524,42449,829,78449,609,727 52,003,69953,123,55062,509,54361,734,450 61,897,98061,145,525 59,562,844 Expenditures Generalgovernment2,910,8023,005,116 3,258,3073,351,9463,368,8253,529,5773,729,418 3,994,4153,879,345 3,881,072 Publicsafety15,968,38116,609,33617,789,58918,892,61719,743,41620,574,38921,559,137 22,566,70122,957,291 22,888,083 Publicworks12,162,7718,172,431 8,442,1259,840,69610,158,84511,739,97511,621,929 12,058,45712,559,21112,934,530 Recreationandparks 2,615,0872,501,8162,729,5702,756,1642,716,3732,901,3872,935,603 2,830,3573,109,510 3,215,383 Communityandeconomicdevel. 2,257,9572,093,1782,988,4094,454,5923,315,2813,121,2904,093,0735,712,7036,108,707 4,934,294 Library 3,082,9293,217,1873,354,9013,490,2673,557,5343,584,804 3,237,5823,370,5643,301,084 3,403,762 8,403,811 CapitalOutlay 9,136,5197,868,1288,050,73214,616,80411,132,78914,449,8888,027,4259,626,232 8,285,157 DebtService Principal7,827,0477,557,4147,570,6477,290,228 6,849,2107,271,8077,298,7497,795,055 8,679,586 8,993,416 Interest2,151,9611,979,0821,532,9951,328,3771,540,4431,805,9832,004,046 2,002,8952,064,838 1,794,361 Totalexpenditures 58,113,45453,003,68855,717,27566,021,691 59,653,73865,662,00170,929,42568,358,57272,285,804 70,330,058 Excessofrevenuesover(under) expenditures (10,589,030)(3,173,904)(6,107,548)(14,017,992) (6,530,188)(3,152,458)(9,194,975)(6,460,592)(11,140,279) (10,767,214) Otherfinancingsources(uses) Long-termdebtissued6,302,2987,569,3386,100,00012,520,00011,450,000 11,196,32511,515,0007,920,00010,285,000 5,200,000 3,435,000 RefundingDebtIssued3,010,0001,850,0631,831,6451,567,024 6,915,000 Paymentonrefundeddebt (3,010,000)(3,435,000)(1,850,063)(1,831,645)(1,567,024) (3,118,770) (3,930,000) Premiumonlong-termdebt 34,619 Transfersin8,747,0348,417,2418,765,44011,204,87410,261,8948,540,48410,044,808 9,816,70110,950,498 11,520,300 Transfersout (9,118,117)(8,825,415)(9,001,557)(10,959,025) (10,092,816)(8,767,707)(8,645,172)(8,665,581)(9,426,802) (9,750,122) Totalotherfinancingsources(uses)5,931,2157,161,164 5,863,88312,765,84911,365,40311,287,7779,319,636 11,470,73916,769,926 3,040,178 SpecialItem Retirementofpriorservice (4,285,000) ResidualEquityTransfer Netchangeinfundbalances (4,657,815)3,987,260(243,665)(1,252,143)550,215 8,135,319124,6615,010,1475,629,647 (7,727,036) DebtServiceasapercentageof 20.4% noncapitalexpenditures21.1%19.2%16.9%16.6%17.0%17.4% 17.8%16.2% 17.1% (JQ (1) Schedule5 AssessedValueandEstimatedActualValue(EqualizedValue)ofTaxableProperty LastTenFiscalYears Ratio TotalTaxableTotalTotalTaxable ofAssessed Agricultural(1 ResidentialCommercialManufacturingPersonalAssessedDirectEqualizedtoEqualized LevyFiscal Value(4) Value(2 TaxRate(3 PropertyPropertyPropertyProperty Property YearValue Year 7.4312 134,405,2002,915,461,000 704,113,700149,085,7003,176,1003,031,507,30096.18% 200120021,924,680,300 2,473,400 131,420,070 152,753,400 3,072,278,3707.24883,135,773,20097.99% 200220032,052,053,600733,577,900 7.4276 128,556,490 3,251,498,900 3,127,846,890 200320042,093,506,500760,398,300143,256,6002,129,00096.24% 774,491,5003,433,005,900 118,698,7303,174,977,7307.6527 2004138,701,1002,019,30092.56% 20052,141,067,100 3,256,176,0207.7703 2005790,514,100137,098,5002,010,200123,287,3203,670,111,70088.72% 20062,203,265,900 2,270,647,400 2006118,329,2003,330,764,3007.87503,927,834,200 2007803,375,300135,323,5003,088,90084.80% 2,832,4003,407,313,010 117,911,0108.04084,160,780,300 2007830,293,900132,600,10081.89% 20082,323,675,600 3,480,490,530 125,925,430 843,383,4008.1804 2008135,700,3002,835,1004,370,063,00079.99% 20092,372,646,300 128,318,2703,500,911,1708.23814,251,636,500 20092010857,280,900118,689,0003,006,10081.94% 2,393,616,900 129,347,480 864,969,400121,438,100 20102,405,821,9001,728,7003,523,305,5808.37373,991,153,400 201188.10% Note:TotalTaxableAssessedValuedoesnotincludetaxexemptproperties;taxexemptpropertiesarenotassignedvalues. (1)IncludesAgricultural,Undeveloped,AgForest,Forest&Othercategories. Source:StatementofAssessments-BureauofEqualization,WIDeptofRevenue,AssessorReport (2) TheCityofJanesvilleDirectRateincludestheCityRateandtheLibraryRate. (3) Source:StatementofChangesinEqualizedValues-BureauofEqualization,WIDeptofRevenue.Website (4) CITYOFJANESVILLE,WISCONSIN Schedule6 PropertyTaxRates-DirectandOverlappingGovernments LastTenFiscalYears JANESVILLESCHOOLDISTRICT Per$1,000ofAssessedValue Cityof Janesville FiscalCityLibraryJanesvilleCountyofStateofStateTax LevySchoolBlackhawkGrossNetTax DirectRateCredits YearRateRateDistrictTechnicalRockWisconsin YearTaxRateRate 7.4312 200120026.52140.909810.24381.75746.25390.208025.89431.6403 24.2540 1.4953 200220036.35550.89337.24889.31901.75256.19260.204124.717023.2217 7.42766.4002 9.2652 20040.91811.88780.20791.3886 20036.509525.188723.8001 20050.91196.59780.2163 20046.74087.65279.85501.893126.21491.2863 24.9286 0.2114 0.9330 200520066.83737.77039.25211.94056.590425.76471.210324.5544 6.45630.20711.4618 200620076.96090.91417.87509.08971.969425.5975 24.1357 25.4606 200720087.14970.89118.040810.18772.07036.53830.207227.04431.5837 7.271610.4087 200820090.90888.18042.14066.61050.21311.7113 27.553325.8420 10.4635 200920100.92268.23812.10016.74760.20611.7016 7.315527.755426.0538 7.4359 201020110.93788.373710.72031.95896.79870.19221.6933 28.043826.3505 MILTONSCHOOLDISTRICT Per$1,000ofAssessedValue Cityof Milton CollectionCityLibraryCountyofStateofStateTax LevyJanesvilleSchoolBlackhawkGrossNetTax DirectRate YearYearRateRateDistrictTechnicalRockWisconsinTaxRateCredits Rate 7.4312 200120026.52140.90989.02661.75746.25390.208024.67711.640323.0368 1.495322.2437 200220030.89337.24888.34101.75256.19260.2041 6.355523.7390 6.40020.2079 7.427622.4758 20040.9181 20036.50957.94091.887823.86441.3886 9.2364 200420056.74080.91197.65271.89316.59780.216325.59631.2863 24.3100 200520060.93307.77038.63001.94056.59040.21141.2103 6.837325.1426 23.9323 6.45631.4618 20070.91410.2071 20066.96097.87508.62271.969425.1305 23.6687 200720087.14970.89118.04089.23252.07036.53830.207226.08911.5837 24.5054 1.7113 200820097.27160.90888.18049.24902.14066.61050.213126.393624.6823 20100.92268.23810.2061 20097.31559.64842.10016.747626.94031.701625.2387 7.4359 20110.1922 20100.93788.37379.67871.95896.798727.00221.6933 25.3089 Source:CityJanesvilleC/erk-TreasurerRecords Note:Residentsareassessedonlytheschooltaxrateforthedistricttheyresidein. TheCityofJanesvilleDirectRateincludestheCityRateandtheLibraryRate. (1) CITYOFJANESVILLE,WISCONSIN Schedule7 PrincipalTaxpayers 2010andNineYearsPrior 2010 2001 TaxablePercentageofTaxablePercentageof AssessedTotalAssessedAssessedTotalAssessed TaxpayerValueRankValueValueRankValue JanesvilleMallLimitedPart10.93% 32,885,65031,936,80021.10% 23,849,400 BlainSupplyInc23,338,16020.66%4 0.82% GHCSpecialtyBrands,LLC(LabSafety)0.63% 22,269,050324,908,100 30.85% MercyHealthSystemCorp.22,018,23040.62% HelgesenFamilyPartnership19,662,80050.56% Dean/St.Mary's/RiverviewCare0.55% 19,533,030618,954,700 60.65% 70.51% LemansCorp17,922,26019,241,30050.66% 0.48% InlandPineTreeLLC,17,025,9008 16,979,60070.58% 0.45% Woodman'sFoodMarket15,757,790915,114,90090.52% 0.44% 15,451,560 Menards10 GeneralMotors51,797,90011.78% NormanWeitzel 15,838,10080.54% 0.45% JimCampbell 13,254,80010 5.84% Total205,864,430231,875,6007.95% CITYOFJANESVILLE,WISCONSIN Schedule8 PropertyTaxLeviesandCollections LastTenFiscalYears Collectedwithinthe FiscalYearoftheLevyTotalCollectionstoDateOutstanding Delinquent Total City PercentagePercentagePPTaxes LevyFiscal YearYearTaxLevyAmountofLevyAmountofLevy 200120,853,82220,828,87499.88%20,850,26099.98% 2000 99.86%23,356,54799.96% 2001200223,365,11023,331,761 99.96% 23,644,83599.84%23,635,964 2002200323,606,513 99.95%99.98% 2003200424,914,75724,901,79924,910,864 99.89%25,811,91299.97% 2004200525,819,58025,790,0790 99.87%26,961,39399.97%6,999 2005200626,968,58726,934,619 99.95% 2006200728,062,82328,014,77999.83%28,048,65213,844 200729,326,95599.75%29,307,40399.93%18,688 200829,252,694 2008200930,727,50530,654,02899.76%30,654,02899.76%22,728 99.58%99.58%127,411 2009201030,679,58530,552,17430,552,174 Notes:DelinquentrealestatetaxesarepaidinfullbyRockCountywiththeAugustsettlement.Outstandingdelinquenttaxes representspersonalpropertytaxesoutstandingattheendoftheyear.Afteroneyear,thedelinquentpersonalpropertytaxesare chargedbacktoeachtaxingjurisdictioninproportiontotheamountlevied.Afterfiveyears,personalpropertytaxesnotcollected arewrittenoffasuncollectible. CITYOFJANESVillE,WISCONSIN Schedule9 LegalDebtMarginInformation LastTenFiscalYears 2001200220052006 20032004200720082009 2010 DebtLimit151,575,365156,788,660 162,574,945171,650,295183,505,585196,391,710208,039,015218,503,150 212,581,825 199,557,670 63,987,466 Totalnetdebtapplicabletolimit57,319,54787,480,86976,914,462 56,628,25356,670,63169,246,43278,630,25380,214,19882,529,034 100,160,407 LegalDebtMargin94,255,818105,904,314107,662,829114,259,153117,761,457127,824,817135,974,116125,100,956 122,643,208 Totalnetdebtapplicabletolimitasa percentageofdebtlimit 37.74%40.04% 37.82%36.12%34.86%37.28%38.56%37.77%41.15% 38.54% legalDebtMarginCalculationFiscalYear2010 for EqualizedValueofTaxableProperty3,991,153,400 Less:GeneralObligationDebt76,914,462 Legaldebtmargin122,643,208 Note:InaccordancewithWisconsinStatues,totalgeneralobligationindebtednessoftheCitymaynotexceedfivepercentoftheequalizedvalueofthetaxableproperty withintheCity'sjurisdiction. Schedule RatioofOutstandingDebtByType LastTenFiscalYears GovernmentalActivitiesBusiness-TypeActivities GeneralGeneralNetTotal Percentage Fiscal ObligationCapitalObligationRevenuePrimaryPersonalDebtPer Income(1)Capita(1) Year Debt LeasesDebtBondsGovernment 2001 39,744,54717,575,000 210,0002,337,04359,866,5903.77%985 200259,411,580 39,568,25311,63417,060,0002,771,6933.58%972 3.44% 200337,078,060141,64319,592,5712,897,54659,709,820974 2004 42,284,38821,703,078 99,9715,786,27969,873,7164.01%1,125 46,408,390 2005 175,03422,838,042 7,413,64376,835,1094.27%1,229 20067,463,672 50,556,390108,94328,073,86386,202,8684.53% 1,374 51,042,492 200768,79729,171,70687,336,5754.45% 7,053,5801,375 4.41%1,405 2008 53,557,94343,29128,971,0916,632,65389,204,978 1,476 93,698,479 2009 60,150,86917,00927,330,0004.72% 6,200,601 52,444,462 24,470,000 2010 101,228,711 024,314,249N/A1,592 Notes:DetailsoftheCity'soutstandingdebtcanbefoundinthenotestothefinancialstatements. SeeScheduleforpersonalincomeandpopulationdata. (1)14 Schedule11 RatioofNetGeneralObligationDebtOutstanding LastTenFiscalYears GovernmentalProprietary Percentage GeneralGeneralTotalLess:AmountsNet DebttoNetGeneral ObligationObligationGeneralReservedForGeneralEqualized ObligationDebt ValuationPerCapita YearDebtDebtObligationDebtDebtServiceObligationDebt 52,625,456 39,744,54717,575,00057,319,5471.74% 2001(4,694,091)866 200239,568,25317,060,00056,628,253(5,015,077)51,613,1761.65% 845 1.59% 200337,078,06019,592,57156,670,631(5,001,495)51,669,136 843 63,987,466 200442,284,38821,703,078(5,559,520)58,427,9461.70% 940 69,246,432 200546,408,39022,838,042(4,511,543)64,734,8891.76% 1,035 50,556,39028,073,86378,630,25373,795,1611.88% 2006(4,835,092)1,177 51,042,492 200729,171,70680,214,198(5,404,843)74,809,3551.80% 1,179 200853,557,94328,971,09182,529,03475,953,0251.74% (6,576,009) 1,196 87,480,869 200960,150,86927,330,000(9,003,777)78,477,0921.85% 1,236 52,444,462 24,470,000 76,914,4621.85% 2010(2,976,816)73,937,646 1,163 Notes:DetailsoftheCity'soutstandingdebtcanbefoundinthenotestothefinancialstatements. (1)SeeSchedule5forpropertyvaluedata. (2)SeeSchedule14forpopulationdata. Schedule12 DirectandOverlappingGeneralObligationDebt AsofDecember31,2010 General ObligationPercentage Amount BondedDebtApplicableApplicable ToCityToCity Outstanding GovernmentalUnit $76,914,46276,914,462 CityofJanesville100.00% $ 6,440,060 RockCounty16,040,00040.15% SchoolDistricts Janesville95,575,00089.31% 85,358,033 30.49% Milton5,850,000 1,783,665 BlackhawkTechnicalCollege24,840,00033.68% 8,366,112 TotalOverlapping142,305,000101,947,870 TotalDirectand OverlappingDebt $219,219,462 $178,862,332 Source:DebtinformationsuppliedbyeachtaxingjurisdictionandapplicablepercentagesfromtheState DepartmentofRevenue. Note:Overlappinggovernmentsarethosethatcoincide,atleastinpart,withthegeographicboundariesofthe City.Thisscheduleestimatesthatportionoftheoutstandingdebtoftheseoverlappinggovernmentsthatis bornebythetaxpayersoftheCitythroughthetaxesleviedbythesegovernmentagencies. CITYOFJANESVillE,WISCONSIN Schedule13 Pledged-RevenueCoverage LastTenFiscalYears WaterRevenueBondsWastewaterRevenueBonds NetWastewaterless:Net WaterLess: OperatingAvailableDebtService AvailableDebtServiceGross GrossOperating 1 Expense(1)Expense(1 Interest RevenueRevenuePrincipalCoverage RevenueRevenuePrincipalInterestCoverage Year 2,119,477 5,229,2263,109,74996,38755,48114.0 2001 3,403,584101,492 1,755,74373,376 5,159,32710.0 2002 5,541,7013,558,9421,982,759143,92177,528 9.0 2003 5,483,066 120.13,765,2241,717,842153,97389,3687.1 4,718,5452,442,5442,276,00118,950 2004 3,712,5892,398,060111,729 20055,062,3002,525,5162,536,78454,51839,78326.96,110,649229,5317.0 8.4 3,940,3122,998,943247,156110,276 20065,627,4682,715,8712,911,597133,06077,95313.86,939,255 14.4 4,178,104 7,110,1222,932,018258,814104,6758.1 3,329,946151,27980,219 20076,273,8992,943,953 13.37,341,8884,370,5862,971,302265,84897,5118.2 3,137,2493,087,322155,07976,355 20086,224,571 72,39411.77,605,3574,322,1973,283,160273,07790,1489.0 3,193,8392,709,792158,974 20095,903,631 4,332,2375,292,720280,507 20105,926,0633,121,0792,804,984162,96868,33312.19,624,957223,33610.5 Schedule14 DemographicandEconomicStatistics LastTenFiscalYears PerCapitaSchoolSystemUnemployment FiscalPersonal (4 (3 IncomeEnrollmentRate Population(2 YearIncome )) ) 6.3% 200160,7751,586,896,02526,11110,515 10,7586.9% 200261,1101,657,914,30027,130 28,30510,4587.1% 200361,3101,735,379,550 6.7% 62,1301,730,631,15027,85510,327 2004 10,2526.5% 62,5401,780,326,18028,467 2005 5.2% 62,72010,372 20061,903,928,32030,356 63,5401,962,814,14030,89110,1926.0% 2007 63,50031,82610,0196.8% 20082,020,951,000 63,50031,2949,84913.8% 20091,987,169,000 11.4% 201063,5759,713 FromtheWIDeptofAdministationasofJanuary1thefollowingyear,2010isCensus (1) FromtheUSBureauofEconomicAnalysisfortheJanesvilleMetropolitanStatisticalArea (2) Schoolenrollmentisforacademicschoolbeginningwithyearshown (3) InformationfromtheDepartmentofWorkforceDevelopment;notseasonallyadjusted (4) CITYOFJANESVillE,WISCONSIN Schedule15 PrincipalEmployers 2010andNineYearsPrior 2010 2001 ApproximatePercentageof ApproximatePercentageof NumberTotalCity NumberTotalCity EmployerofEmployeesRankEmployment ofEmployeesRank Employment 6.47% MercyHealthSystem3,68712.77% 12,0642 JanesvilleSchoolDistrict1,36824.74% 1,29544.06% RockCounty1,1724.06% 31,7005.33% 3 2.43% GHCSpecialtyBrands/LabSafetySupplyInc 8432.92% 47747 Wal-Mart/Sam'sClub1.85% 535 50.00% 1.45% CityofJanesville 50561.75%4649 Blain'sSupply(FarmFleet)49271.70% 0.00% LemansCorp1.56% 4500.00% 8 J.P.CullenSons4321.50% 90.00% SenecaFoods415101.44%0.00% SSITechnologies/Bornes3.10% 9905 GeneralMotors 4,500114.11% LearCorporation 2.51% 8006 TNTLogisticsNorthAmerica7402.32% 8 1.41% GillmanEngineeringManufacturing 45010 Total9,89934.28% 13,77743.19% Source:OfficialStatementfortheCityofJanesville TotalCityEmploymentfromWisconsinDepartmentofWorkforceDevelopment,LocalAreaUnemploymentStatistics. CITYOFJANESVILLE,WISCONSIN Schedule16 Full-timeEquivalentEmployeeByFunction/Program LastTenFiscalYears 20012004 20022003200520062007200820092010 GeneralGovernment CityManager2.853.102.26 2.512.262.26 2.562.152.342.34 Assessor 8.379.387.257.34 9.258.257.34 8.347.346.94 Attorney 4.004.004.00 4.004.004.004.00 4.004.004.00 ClerkTreasurer8.849.797.778.107.77 8.199.92 10.567.679.36 6.49 AdministrativeServicesAccounting 10.1510.058.057.907.856.856.546.72 6.34 2.452.45 2.45 HumanResources 2.102.102.102.052.05 2.052.05 InformationTechnology N/A 2.753.003.003.002.70 2.752.752.25 37.43 TotalGeneralGovernment 36.6638.7734.23 37.2033.6532.9636.57 32.6433.28 PublicSafety Police121.50121.50117.00119.50 121.00119.50119.50118.50 118.50119.50 Fire89.0089.0090.75 95.0093.0090.7590.7592.7593.7593.75 210.25211.25 TotalPublicSafety 210.50216.50214.00206.00210.25210.25 212.25213.25 PublicWorks 20.47 18.40 Engineering23.54 22.5321.8021.2421.2420.91 20.3318.75 DPWlTechServices34.0834.1530.5129.3928.3228.5226.77 28.1625.5326.68 Sanitation/Landfill 20.6819.9019.9219.9719.9720.2020.8323.1123.7321.50 TotalPublicWorks78.3070.60 76.5872.2369.5369.6369.32 70.3568.0166.58 RecreationParks LeisureServices 23.9324.9322.5518.2518.6924.36 24.1523.3125.0821.55 16.4515.4516.45 Parks17.8017.9016.9016.90 17.6016.60 20.12 TotalRecreationParks 41.7342.8340.1535.1535.5940.9640.6038.7641.67 41.53 CommunityEconomicDevelopment 17.40 17.4016.44 16.20 CommunityDevelopment 17.9017.9016.0017.2517.2315.14 NeighborhoodServices 7.838.088.097.34 8.098.597.03 6.516.766.96 23.23 TotalCommunityEconomicDevelopment 25.2325.9825.9924.0923.78 25.9922.10 23.7623.99 51.45 Library 51.8052.9052.3052.1053.7053.70 51.9050.7551.20 20.4720.4920.40 WaterUtility18.1818.75 18.5819.5919.0919.0919.00 26.4026.43 WastewaterUtility 25.6325.8526.8725.6426.3324.74 25.8825.99 6.44 7.45 10.49 StormwaterUtility N/AN/A5.72 5.855.6810.9211.22 30.46 30.46 Transit 32.0031.8731.20 30.0031.3331.0930.98 31.09 - ~ 510.43 TotalEmployment519.29 520.03527.99510.31508.70514.92 525.51517.37 517.03 Source:CityJanesvilleAnnualBudget,HedbergPublicLibraryBudget CITYOFJANESVILLE,WISCONSIN Schedule17 OperatingIndicatorsbyFunction/Program LastTenFiscalYears 20012004 2002200320052006200720082009 2010 GeneralGovernment RealEstateandMobileHomeAssessments22,21322,92824,14024,445 22,59023,25723,67924,050 24,10024,120 NewConstruction,Permits,SaleReviewsN/A1,584 3,2482,5002,9582,7723,2002,590 4,0002,160 Attorney Caselitigated9,18811,44712,52313,5909,764 13,1949,8749,9878,447 10,509 PublicSafety Police TrafficC~ations(#)5,6647,6936,8657,1775,9645,893 6,0945,235 5,2379,320 ViolentCrimeIncidents(#)N/AN/AN/AN/A170134172 158 153170 PropertyCrimeIncidents(#)2,423 N/AN/AN/AN/A2,9802,9872,7402,813 2,254 4,432 ParkingTIcketsProcessed(#) 4,8876,2856,1845,1644,1043,644 4,1042,7453,313 Fire 6,404 FireandEMSEmergencyResponses(#) 6,1616,6886,7166,7606,9436,0786,2986,734 6,708 Inspections(#)6,460 6,2865,8565,8716,0945,9236,1436,2016,265 6,325 PublicWorks StreetMaintenance CrackSealing(feet) 60,00085,00050,00050,00020,00020,00050,00020,00021,00018,000 StreetResurfacing(miles) 9.34.612.013.010.311.511.910.9 13.58.0 StreetCleaning-LeafCollection(miles) 193210218 188207213209222228226 TrafficManagement TrafficSignsInstaliedlRepaired(#) 1,2001,6431,990 1,9082,2191,9461,1551,1221,2001,739 lineStriping(feet) 308,000411,000 468,500425,000366,600363,300 338,000314,484248,633144,899 Sanitation SanMryLandfill(tons)121,000121,000 120,000132,000180,000195,700 274,200274,213220,849228,758 TrashCollection(stopslweek) 21,717 21,99222,26822,59622,90223,14324,347 23,393 23,70023,700 VOM-VehiclesRepaired(#) 2,9683,0922,9102,7912,6942,6813,244 3,268 2,9022,879 RecreationandParks RecreationProgramParticipants(#)233,480 217,832235,812271,632276,398 258,381237,022246,967 230,142278,198 SpecialEvents72828589 80859080 104105 2,400 Parks(acres)2,2752,295 2,2802,2952,3002,5802,580 2,5902,590 ParksMowing(acres)585593655 580593605658664 666666 66,473 GoWCourseRoundsPlayed(#) 76,89375,90859,19061,76858,62758,14259,734 55,37658,270 Commun~lEconomicDevelopment 4,481 PermitsIssued(#)5,3545,2194,5854,8144,609 4,4903,543 2,8663,201 11,436 Inspections(#) 9,77910,59711,73110,5419,1499,1887,694 6,6876,791 TIFDevelopmentActivity NewConstruction(squarefeet) 460,800474,000213,50050,000108,000315,91520,000 28,125532,445 9,477,450 ValueofProjects(dollars) 14,587,1004,176,800 514,40012,263,2002,155,1003,012,000800,0001,600,00033,923,068 NeighborhoodServices 1,4161,450 ComplaintsReceived(#) 1,2611,2841,3011,2951,1771,4191,648 1,778 HousinglNuisanceInspections(#) 4,3104,9194,056 5,9213,4733,8602,8193,9514,6326,061 HousingRehab./HomeownershipLoans(#)5334 465055463764101 82 library 1,175,430 Circulation(#) 1,047,2491,104,7101,165,5031,198,251 1,072,7891,183,9811,176,6911,199,6061,144,919 59,485 RegisteredPatrons(#) 57,98956,663 57,33656,94256,88456,87261,81264,24566,544 WaterUtility WaterPumped(billionsofgallons) 4.854.904.904.504.784.51 4.484.283.883.54 WaterTests(#) 2,2312,6144,5454,785 2,3134,4594,9764,7974,8444,922 WalerMainRepairs(#)64 80109697184 128928887 WastewaterUtility SewageTreatment(millionsofgallons) 5,3674,9244,6324,814 4,9675,3285,3516,7285,8825,637 LaboratoryTests(#) N/A26,60524,33524,714 25,24625,10324,84525,46124,996 24,665 StormwaterUtility StreetSweeping(miles) 4,3907,176 3,9914,5544,8977,041 7,1416,6887,0037,767 StormSewerMaintenance StormSewerCleaning(feet) 7,000N/A6,5002,930689906 575614 600600 CatchBasinCleaning(#) 500814201390 N/A1,014193173 181212 '"0 Transit TotalRouteMiles (JQ 476,591473,643475,893 473,469474,660476,787478,329477,266471,711 471,711 424,430 Ridership(#)394,126431,924396,773 378,282385,020416,611392,306 352,144338,739 CITYOFJANESVILLE,WISCONSIN Schedule18 CapitalAssetStatisticsbyFunction/Program LastTenFiscalYears FiscalYear 200420052007 Function/Program2001200220032006200820092010 PublicSafety: 11111 PoliceStations11111 29293131303637 PoliceVehicles303039 555 FireStations5555555 101010 FireTrucks10101010101010 4445555 Ambulances666 PublicWorks: 331345 Streets(miles)319320322326338350350350 19452103 StreetLights(cityowned)17841829185418862049218522152278 747879 TrafficSignals(intersections)72727279767171 ParksandRecreation: NumberofParks54616262636363646464 AcreageofParkland2275230023012295235023502580258025902590 NumberofSwimmingPools33333333 33 WaterUtility: NumberofWells6667788888 NumberofReservoirs4445566777 344350354362367 MilesofWaterMain331335339366367 240424452528 NumberofHydrants2308233323602485255225532561 StorageCapacity(milliongallons)14.6414.6414.6414.9414.9415.3415.3415.8415.8415.84 29323232 ProductionCapacity(milliongallons/day)292929323235 WastewaterUtility: 304307313 MilesofSanitarySewer290293296299320320320 17.75 TreatmentCapacity(milliongallons/day)17.7517.7517.7517.7517.7517.7517.7517.7517.75 StormwaterUtility: 170 MilesofStormSewer163164166167173177179179180 '"t:j ~ Transit NumberofBuses23202020242321212120 Sources:VariousCityDepartments