VILLAGE OF GRAFTON NOTES TO FINANCIAL STATEMENTS As of and for the Year Ended December 31, 2016 NOTE IV - OTHER INFORMATION (cont.) E. JOINT VENTURES Various area communities jointly operate the Mid-Moraine Municipal Court (Court) which provides municipal court services. The communities share in the annual operation of the Court proportionate to the individual municipalities' annual case load as follows: Municipality % Exp Paid Village of Grafton 7.72 % Village of Thiensville 2.62 City of West Bend 26.84 Village of Germantown 11.21 City of Hartford 8.23 Village of Kewaskum 2.88 Village of Slinger 6.96 Village of Jackson 4.73 City of Port Washington 6.06 Village of Saukville 5.30 City of Cedarburg 3.17 Town of Hartford 0.16 City of Mequon 11.30 Town of Trenton 2.23 Village of Newburg 0.13 Village of Fredonia 0.46 Total 100.00 % The Village received $94,109 in fine revenues from the Mid-Moraine Municipal Court during 2016. The governing body of the Court is made up of representatives from each community. Local representatives are appointed by the president, or chairman of the member municipality. The governing body has authority to adopt its own budget and control the financial affairs of the district. Costs incurred for each municipality are offset by amounts collected for each municipality. Any excess or deficiency is paid to or received from the municipality. The Court is structured to charge the communities for all of the court's expenditures and pay the communities for the court revenues collected. Therefore, the court does not accumulate fund balance. The Village does not report an equity interest in this joint venture. Financial information of the Court as of December 31, 2016 is available directly from the Court. 88