The Village of Hortonville board on Feb. 6 approved a package of administrative and financial items including creation of three new reserve funds, allocations from 2024 year-end balances, changes to the municipal fee schedule, budget amendments for 2024 and payments related to a recent water and sewer extension and the Memorial Square final design.

The actions are intended to set aside funds for employee benefit payouts, larger building maintenance projects and to normalize a recreation program surplus; to allocate unused 2024 revenues into several reserves including stormwater and a building maintenance fund; to adjust several fees including a minimum wine license fee and cemetery fees; and to clear a vendor payment tied to the Terrace Manor water and sewer extension. The board also approved budget amendments that staff said balance individual line items while leaving a year-end positive balance of roughly $30,000.

Board members discussed how the new reserve accounts would be used and who must authorize spending. Village staff said department heads identified possible reserves and that any use of a reserve would require board approval. The board heard that the stormwater reserve is intended to fund several upcoming stormwater projects and that the village’s portion of Hortonville-Hortonia Fire District (HHFD) call-fee revenue (about 25 percent) is being placed in the HHFD reserve. Staff said the building maintenance reserve is meant to accumulate slowly for larger repairs that may arise over the next five to 15 years, and that the recreation program reserve reflects a positive year driven by donations.

On fee changes, staff said the village is adding a minimum wine license fee aligned with state minimums at $100. Cemetery fees were adjusted: one burial-related fee was raised (transcript references a change from $4.00 to $4.25) and the perpetual-care fee was noted as increased from $4.50 (the presentation did not specify the new perpetual-care maximum in the transcript). The board voted to amend the schedule as presented.

The board approved the second payout for the Terrace Manor water and sewer extension and noted it will withhold a retained amount equal to 2.5 percent until final site restoration (seeding) is confirmed. Staff initially cited an amount of $27,008.23 during the presentation; the motion to approve used a slightly different figure ($27,823) in the transcript. The board carried the motion to release the payment and maintain the stated retainer.

Board members also approved a set of general budget amendment pages to close out 2024. Staff described the amendments as redistributions across accounts to bring several budget lines to zero while keeping an overall positive balance; auditors’ late invoices required some adjustments. Questions from trustees focused on specific line-item math on the amendment pages; staff explained a few entries were adjusted to ensure the net effect across all pages equaled zero.

All motions in this package passed on roll call votes with the board announcing approval by voice at the meeting ("Aye" and "Motion carried").

Votes at a glance

- Resolution R-1-25 (creation of new reserve funds): approved (motion, second; roll call recorded as "Aye." Motion carried).
- Resolution R-2-25 (reserve fund allocations from 2024): approved (motion, second; roll call "Aye." Motion carried).
- Resolution R-4-25 (amend fee schedule): approved (motion, second; roll call "Aye." Motion carried).
- Resolution R-5-25 (2024 budget amendments): approved (motion, second; roll call "Aye." Motion carried).
- Terrace Manor payment (water/sewer extension, retainer 2.5% withheld): approved (motion, second; roll call "Aye." Motion carried).
- Memorial Square final design (final design in the Feb. 6 packet): approved (motion, second; voice vote: unanimous "Aye.")

The board did not discuss or vote on any changes to the village’s emergency response plan during these items.

The board directed staff to provide an updated list of all reserve accounts and an explanation of any missing previously used reserves at a future meeting. Staff said they will also provide an updated equipment/elections reserve listing.