City of Tonganoxie 2018 Budget Book

C I T Y O F TONGANOX I E , KAN S A S

ADOPTED BUDGET FISCAL YEAR 201 8

Ma y o r J a s o n K . Wa r d

C i t y Co u n c i l Chris Donnelly Andy Gilner Curtis Oroke Kara Reed Jim Truesdell

C i t y Manager George Brajkovic

C I T Y O F TONGANOX I E , KAN S A S

ADOPTED BUDGET

FISCAL YEAR 201 8

T A B L E O F CONT E NT S

O r g a n i z a t i o n a l C h a r t E x e c u t i v e S u m m a r y C i t y w i d e B u d g e t S u m m a r y C i t y w i d e R e v e n u e S u m m a r y C i t y w i d e E x p e n d i t u r e S u m m a r y D e p a r t m e n t a l B u d g e t s  A d m i n i s t r a t i o n  F i r e D e p a r t m e n t  P o l i c e D e p a r t m e n t  P u b l i c W o r k s  W a t e r P a r k  L i b r a r y  D e b t A t t a c h m e n t s A : G l o s s a r y B : P e r s o n n e l b y D e p a r t m e n t C : S a l a r y R a n g e s

D : D e b t P r o - F o r m a E : F u n d S c h e d u l e s

Department Directors Jamie Shockley , Assistant City Manager Kent Heskett, Public Works Director Jeffery Brandau, Police Chief Jack Holcom , Fire Chief Darren Shupe, Water Park Director

City of Tonganoxie 2 0 1 8 Or g a n i z a t i o n a l Ch a r t

C i t y o f Tonganox i e 2 0 1 8 Do l l a r s a t a G l a n c e

1, 401

Expenditure per Capita

$

Ad Valorem Tax Levy Rates

In Mills 4 5.144 37.608 65.915

City

County USD 464

State

1.500

150.167

Total Levy Rate

$ 1, 744,047

City Levy Produces

City Levy Portion of Budget

22%

$ 3 8, 6 33 , 210

Total Valuation

1,7 26 . 92 51 9.1 6

Total Tax on $100,000 home City Tax on $100,000 home $ City Tax per month on $100,000 home $ $

42. 26

Office of the City Manager

August 9, 2017 Mayor Ward and Members of the City Council:

It is my pleasure to present the adopted 2018 City of Tonganoxie budget, which was approved by the City Council on August 7, 2017. This budget document communicates the City’s plan for continuing to deliver high-quality city services at a reasonable cost to Tonganoxie tax payers. Economic Environment In order to adopt the 2018 budget, the City Council must first hold a public hearing to allow any citizen to provide comment on the proposed budget. Once concluding the public hearing, the City Council will need to approve Resolution 08-17-01, which expresses the property taxation policy of the City of Tonganoxie. The resolution is required by state statute because the tax levy exceeds the amount levied in 2017, even when accounting for the consumer price index rolling average, due to the increase in the Library Employee Benefits fund mill rate. A publication of the vote totals on the property tax levy will also be published in the Tonganoxie Mirror on August 16, 2017, as required by state statute. Once the resolution is approved, the City Council will need to make a motion to adopt the 2017 budget as presented and set the property tax levy. In preparation for the 2018 budget, the City Council convened for three budget work sessions and two regular meetings. The total planned budget for all funds in 2018 is $8,107,253, which is an increase of 4% for 2018. The total property tax levy is $1,744,047, which is an increase of 6% over the tax levy in 2017. The City’s Assessed Valuation increased by approximately 5.5% to $38,633,210, which brings the value of 1 Mill to $38,633.

Assessed Valuation

$33,000,000 $34,000,000 $35,000,000 $36,000,000 $37,000,000 $38,000,000 $39,000,000

Assessed Valuation

2015

2016

2017

2018

City of Tonganoxie

www.tonganoxie.org

(913) 845-2620

Budget Overview The 2018 budget includes the following: • The tax levy for all city funds remains flat; the library employee benefits fund tax levy increased 0.301 mills

• A 3% increase to water and sewer rates; a 3% increase to both water and sewer equates to a monthly increase of $1.75 for a customer who uses 4,000 gallons of water in one month (average user). • A stormwater fee in the amount of $1.50 for residential customers and $3.00 for commercial customers. • Merit increases for all full-time employees. • A revised compensation plan, based on a compensation survey comparison of other cities in the area, which would give some employees one-time adjustments to be brought up to the minimum in their new pay range. • Continued funding of the plan developed in 2017 to prepare for the County Road 1 balloon payment in 2019. • Continued preservation of 15% cash reserves in the General Fund and 30% cash reserves in Utility Funds. Additionally, on February 28, 2017 a ballot question regarding a proposed 0.75% sales tax initiative was approved by voters, with a 64% approval rate. The sales tax add-on is expected to generate $405,000 in 2018, and will be used to address the following initiatives, as identified in the ballot language: construction of a new library, construction of new capital improvements, maintaining new and current infrastructure, and funding debt issued for capital improvements. A total of $1.5M in budget requests was submitted by Departments organization wide. Some large initiatives were not able to be funded, including additional personnel in Administration and Police, purchasing technology for Police vehicles, and switching Public safety personnel from KPERs pension funding to KP&F pension funding. However, the 2018 budget was able to accommodate $1M of the budget requests, and those items are listed below: • Municipal Court and Building Permits Software $10,000 • Citizen’s Academy $2,000 • Fire Department increase to medical supplies $5,000 • Fire Department increase to part-time salaries $10,000

City of Tonganoxie

www.tonganoxie.org

(913) 845-2620

• New Fire Engine Pumper

$550,000 $11,000 $33,000 $100,000 $150,000 $18,000 $22,000 $10,000 $30,000 $40,000 $60,000 $83,633

• Police Department Reclassification of Sergeant to Lieutenant

• Police Department New Vehicle • Public Works Dump Truck with Plow

• Public Works Additional Street Maintenance Funding • Public Works Sewer Plant maintenance budget increase • Public Works Variable Frequency Drive and Monitoring System • Public Works Swimming Pool Maintenance Budget Increase

• Public Works Replacement of 2005 Truck • Public Works Water Tower Inspection/Painting • Public Works Sewer Line Rehab Program

• All Departments – Merit Increases

Conclusion The City of Tonganoxie takes great pride in being a lean organization. We have a small, yet committed workforce, which works diligently to meet and exceed the initiatives as set forth in the Strategic Plan. We see these efforts manifested daily in the quality of infrastructure, safety of the community, and the level of customer service provided. While it is imperative that we continue to see the residential growth of recent years, it is equally critical to revitalize our downtown core, promote development along the 24/40 corridor and to attract quality development within the Business Park. It is this diversified growth, which yields a diversified tax base, that will ensure a sustainable growth and financial model for the City of Tonganoxie. I would like to thank the Mayor, City Council members, and City staff for the strong partnership that will allow us to achieve these goals. Respectfully submitted,

George Brajkovic City Manager

City of Tonganoxie

www.tonganoxie.org

(913) 845-2620

City of Tonganoxie 2018 Adopted Budget Overview

2016

2017

2018

Actual

Adopted Adopted

Revenue Overview Taxes

3,261,234 $

3,404,918 $

3,573,710 $

Franchise Fees Service Charges

263,865 2,577,895 103,588 210,279 278,583 16,740 598,716

283,500 2,499,649

298,500 2,879,600 136,350 201,000 315,938 27,000 699,543

Fees, Licenses, Permits

81,200 211,050 269,568 14,000 687,620 13,000

Fines and Forfeits

Grants and Other Revenue

Interest Transfers

6,500

Other

9,410

Total Revenues

7,320,310 $

7,464,505 $

8,138,141 $

Expenditure Overview Operating Salaries & Benefits

2,398,837 1,653,562 225,371 288,821 1,985,253 598 716 , 16,795

2,629,492 1,670,269 214,800 749,458 1,867,649 687 620 , -

2,844,190 2,069,668 223,438 604,110 1,811,304 554 543 , -

Contractual Services

Supplies

Capital Outlay Grant Match Debt Service

Transfers

Total Expenditures

7,167,355 $

7,819,288 $

8,107,253 $

Net Revenues

$

152,955

$

(354,783)

$

30,888

2018 Expenditures

2018 Revenues Taxes

0.3%

Salaries & Benefits Contractual Services Supplies Capital Outlay

6.8%

8.6% 0.1%

Franchise Fees Service Charges Fees, Licenses, Permits Fines and Forfeits Grants and Other Revenue Interest Transfers

1.7% 2.5% 3.9%

35.1%

22.3%

43.9%

35.4%

Grant Match Debt Service Transfers

0.0%

25.5%

7.5%

3.7%

2.8%

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Revenues by Category

2016

2017

2018

Actual

Adopted

Adopted

Revenues

Property Taxes Sales and Use Tax

1,751,983 $ 1,355,421 153,830 2,449,756 127,943 3,261,234 $

$

1,905,418 1,349,000 150,500 3,404,918 2,375,049 124,600 2,499,649 283,500 -

$

1,971,110 1,450,500 152,100 3,573,710 2,750,000 129,500 2,879,600 298,500 14,200 118,000 100

Fuel Tax

Subtotal Taxes

$

$

Utility Charges Pool Charges Other Charges

196

Subtotal Charges

2,577,895 $

$

$

Franchise Fees

263,865 15,325 84,048 367,453 210,279 53,150 176,138 15,078 43,627 16,740 598,716 4,215

Business Licenses and Permits Development Licenses and Permits Individual Licenses and Permits

15,350 61,150 4,700 364,700 211,050 4,500 48,227 14,000 687,620 8,000 221,841

4,150

$

434,850 201,000 50,000 220,738 7,500 44,200 27,000 699,543

$

Subtotal FLP

$

Fines and Forfeits

Grants

Reimbused Expenses

Sale of Assets

Miscellaneous Revenues

Interest Transfers

1,113,728 $

$

1,195,238

$

1,249,981

Subtotal Other

Total Revenues

7,320,311 $

$

7,464,505

$

8,138,141

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Expenditure Summary

2016

2017

2018

Actual

Adopted

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

$

2,398,837 1,753,562 225,371 188,821 1,985,253 598,716 7,167,355 1,168,748 1,037,565 1,288,009 628,897 144,419 315,748 1,985,253 598,716 7,167,355 2,708,239 1,133,705 744,104 324,983 16,795

2,629,492 $

2,844,190 $

1,670,269 214,800 749,458 1,867,649 687,620 7,819,288 - 1,130,571 1,637,379 770,043 71,284 377,852 1,967,649 687,620

2,089,668 243,438 564,110 1,811,304 554,543 8,107,253 1,149,323 2,076,708 738,630 144,277 393,500 1,811,304 554,543 -

Supplies

Capital Outlay Grant Match Debt Service

Transfers

Total

Allocation by Department and Service Administration

$

1,176,890 $

1,238,968 $

Police

Public Works

Fire

Water Park

Library

Debt Service

Transfers

Total

$

7,819,288 $

8,107,253 $

Allocation by Fund General Fund

$

2,817,458 $

2,867,784 $

Water Operations Sewer Operations

1,149,290 774,900 340,000

1,299,100 864,000 382,000

Sanitation Stormwater

-

-

40,000 1,500 393,500 357,100 405,000 367,000 105,000 25,000 135,000 95,000 20,000 745,269 5,000

Transient Guest Tax Library Operations

4,000

1,500

315,748

377,852

Special Parks Special Highway

4,452

5,000

173,239 376,096 482,950 94,234 40,773 5,147 22,337

169,500 365,000 482,092 132,200 50,000 220,000 50,000 20,000 864,496

Infrastructure Sales Tax

Capital Projects

Fire Equipment Reserve Police Equipment Reserve Sewer Capital Reserve Water Capital Reserve

Capital Reserve

-

Debt Bond and Interest

737,348

Total

$

7,167,355

7,819,288 $

8,107,253 $

City of Tonganoxie

Fiscal Year 2018

B UDGE T A L LOCAT I ONS

By Department and Service

City of Tonganoxie 2018 Adopted Budget Administration

The Administration Department provides executive leadership and administrative support for all departments and services for the implementation of the policies of the mayor and city council.

- Finance

- Human Resources - Municipal Court

- Community Development

- City Planning

- Codes Inspection - Legal Research - Trash Disposal

- City Engineering - Animal Control

- Utility Billing

- Customer Service

2016

2017

2018

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

397,752 695,176 18,373 57,448

$

500,342 597,969 23,150 55,429

$

546,912 654,758 17,188 20,110

Contractual Services

Supplies Equipment

Total

1,168,749 $

1,176,890 $

1,238,968 $

Expenditures by Fund General Fund

$

555,301 59,274 132,599 92,592 324,983

$

526,608 16,929 177,340 114,513 340,000

$

564,064 15,325 160,049 120,030 378,000

Capital Projects Water Operations Sewer Operations

Sanitation

Transient Guest Tax

4 000 ,

1 500 ,

1 500 ,

Total

1,168,749 $

1,176,890 $

1,238,968 $

Personnel Positions City Manager

1.0 1.0 2.0 1.0 1.0 6.0

1.0 1.0 2.0 1.0 1.0 6.0

1.0 1.0 2.0 1.0 1.0 6.0

Assistant City Manager Administrative Assistant

City Clerk

Codes Inspector (FTE)

Total

Budget Considerations Included in the adopted 2018 administration budget is an increase for employee merit increases and an increase in health insurance premiums. The 2018 budget also includes an adjustment to the City's compensation plan, which provides for one-time increases for certain employees to bring them up to the minimum of their new pay range in the revised compensation plan. Other additions to the administration budget for 2018 include $10,000 for new municipal court and building permits software and a $2,000 allocation to begin funding for an annual Citizen's Academy. Also included in the administration budget is many of the professional services that the city contracts out each year, including legal services, city prosecutor, auditing services, payroll services, city planning, animal control, information technology, city engineering, and probation services. Regarding future considerations, the administration department anticipates adding additional staff in future years, including a city planner and a deputy city clerk. Renovation of the existing council chambers and upgrading the technology or finding a new council chambers is also a top priority.

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Fire Department The Fire Department provides emergency medical and fire suppression services to Tonganoxie residents and their neighbors. All personnel are certified EMT's and apparatus operators.

- Fire Suppression - Emergency Medical

- Inspections - Investigations

2016

2017

2018

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

511,420 88,912 15,835 12,729 628,896 603,822 25,073 628,895

$

570,409 84,080 18,950 96,604 770,043 682,944 87,099 770,043

$

590,480 84,200 24,450 39,500 738,630 708,630 30,000 738,630

Contractual Services

Supplies Equipment

Total

$

$

$

Expenditures by Fund General Fund

$

$

$

Fire Capital Reserve

Total

Personnel Positions Fire Chief

1.0 1.0 0.0 5.0 8.0

1.0 1.0 2.0 3.0 8.0

1.0 1.0 2.0 3.0 8.0

Deputy Fire Chief

Fire Captain Firefighters

Total

Budget Considerations Included in the 2018 Fire Department budget is an increase for employee merit raises and an increase in health insurance premiums. The 2018 budget also includes an adjustment to the City's compensation plan, which provides for one-time increases for certain employees to bring them up to the minimum of their new pay range in the revised compensation plan. Other additions to the fire department budget for 2018 include an additional $5,000 for medical and drug supplies in order to supply epi pens on department equipment. The budget also includes an increased allocation of $10,000 for part-time salaries. The 2018 budget also includes a $75,000 annual debt service payment to pay for a new fire engine pumper, which has an estimated total cost of $550,000. This $75,000 debt payment will be paid for out of the Fire Equipment Fund for a period of 10 years, but the budgeted allocation is shown on the Debt Service page and not in the Fire Department's operating budget. The 2018 budget also includes the continued allocation of $10,000 per year to replace Personal Protective Equipment (PPE), to be paid for out of the Equipment fund. Regarding future considerations, the Fire Department outlined in the 2018 budget process the need for additional staff positions in future budget years, including an operations/training chief and a fire marshal within the next two years. Regarding capital needs, the Fire Department projects the need for building renovations, a staff vehicle, a new ladder truck, mobile radios, hoses and nozzles, extrications, lifting bags, and vehicle mobile data terminals within the next couple of years.

City of Tonganoxie

Fiscal Year 2018

2018 Adopted Budget City of Tonganoxie

The police department employs a fully trained and accredited law enforcement team for the overall service to and safety of the citizens of Tonganoxie. Police Department

- Patrol Division

- Investigations Division

2016

2017

2018

Actual

Adopted Adopted

Expenditures by Category Personal Services

823,040 $

$

916,651 77,220 48,600 88,100

$

949,823 83,400 55,600 60,500

Contractual Services

90,920 46,355 77,250

Supplies Equipment

Total

1,037,565 $

1,130,571 $

1,149,323 $

Expenditures by Fund General Fund

996,792 $

1,080,571 $

1,124,323 $

50,000

25,000

Police Capital Reserve

40,773

Total

1,037,565 $

1,130,571 $

1,149,323 $

Personnel Positions Police Chief

1.0 1.0 2.0 6.0 1.0 1.0 0.0

1.0 1.0 3.0 7.0 0.0 1.0 0.0

1.0 2.0 2.0 7.0 0.0 1.0 0.0

Lieutenant Sergeant

Police Officer Investigator Records Clerk Police Trainee

Total

12.0

13.0

13.0

Budget Considerations Included in the 2018 Police Department budget is an increase for employee merit raises and an increase in health insurance premiums. The 2018 budget also includes an adjustment to the City's compensation plan, which provides for one-time increases for certain employees to bring them up to the minimum of their new pay range in the revised compensation plan. Other additions to the police department budget for 2018 include an additional $5,000 for operating supplies, which will be used to pay for the costs of ammunition. Additionally, the police department received an allocation of $11,000 in 2018 to reclassify one of the department's three sergeant positions to a second lieutenant position. The continued funding of $33,000 for the police vehicle replacement program is also included in the 2018 budget. Regarding future considerations, KP&F retirement remains the top priority for the police department in future budget years. Due to the rising costs of KP&F, the additional cost of ~$130,000 per year could not be allocated in the 2018 budget without raising property taxes or eliminating existing positions or programs. Other priorities for future budget years include adding a full-time civilian employee, creating a master patrol officer position, and upgrading the technology in the police vehicles.

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Public Works Department

The Public Works Department provides overall care of municipal infrastructure, buildings, and equipment as well as operating the water treatment facility and the wastewater treatment plant.

2016

2017

2018

Actual

Adopted

Adopted

Expenditures by Category Personal Services

$

540,904 591,895 117,414 37,795

$

585,606 648,823 103,000 299,950

$

623,358 973,250 102,100 378,000

Contractual Services

Supplies Equipment

Total

$

1,288,008

1,637,379 $

2,076,708 $

Expenditures by Fund General Fund

$

325,766 548,823 262,986

$

356,530 568,147 295,279

$

326,490 707,636 386,482

Water Operations Sewer Operations Special Parks Special Highway Capital Projects Sewer Capital Water Capital Sanitation

-

4,000 5,000

-

4,452

5,000

117,771

122,423

357,100

726

-

-

5,147 22,337

220,000 50,000

135,000 95,000 40,000 20,000

Stormwater

- -

-

20,000

Capital Reserve

Total

$

1,288,008

1,637,379 $

2,076,708 $

Personnel Positions

Public Works Director Utilities Superintendent

1.0 1.0 1.0 1.0 2.0 2.0 0.5 8.5

1.0 1.0 1.0 1.0 2.0 2.0 0.5 8.5

1.0 1.0 1.0 1.0 3.0 1.0 0.5 8.5

Foreman

Heavy Equipment Operator Maintenance Worker II Maintenance Worker I Laborer (seasonal FTE)

Total

Budget Considerations Included in the 2018 Public Works Department budget is an increase for employee merit raises and an increase in health insurance premiums. The 2018 budget also includes an adjustment to the City's compensation plan. Other additions to the public works department budget for 2018 include a new dump truck with plow, which will be paid for out of all of the city's utility funds. Also included is an increased allocation of $150,000 for street maintenance, which will be paid for through infrastructure sales tax revenue. Remaining allocations include an increase of $18,000 for maintenance at the wastewater plant, $22,000 for an alarm/monitoring system and variable frequency drive at the water plant, a $10,000 increase to the pool maintenance budget, $40,000 for water tower inspection/painting, and $60,000 for a sewer line rehab program. Regarding future considerations, Public Works outlined numerous capital needs for future years during the 2018 budget process. These needs include the replacement of vehicles, a hydraulic mower attachment, interceptor sewer, water tower inspection, a water tower at the industrial park, and mower replacement.

Fiscal Year 2018

City of Tonganoxie

City of Tonganoxie 2018 Adopted Budget Water Park

The Tonganoxie Water Park serves the Citizens of Tonganoxie and surrounding communities in the summer months. Staff provide swimming lessons, pool rentals, and oversight for open swim and swim competitions.

- Public Swimming - Private Rentals

- Swimming Lessons - Swim Competitions

2016

2017

2018

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

87,111 26,317 27,392 3,599 144,419

$

9,343 31,466 21,100 9,375 71,284

$

83,517 30,660 24,100 6,000 144,277

Contractual Services

Supplies Equipment

Total

$

$

$

Expenditures by Fund General Fund

$

71,284 71,284

$

144,277 144,277

$

144,419 144,419

Total

Personnel Positions (All Seasonal) Pool Manager

1.0 2.0 2.0 0.8 5.8

1.0 2.0 2.0 1.0 6.0

1.0 2.0 2.0 1.0 6.0

Pool Assistant Manager

Lifeguards (FTE) Cashiers (FTE)

Total

Budget Considerations Included in the 2018 Water Park budget is an increase in maintenance services in the amount of $10,000. Additionally, $2,500 has been allocated for a new lifeguard chair.

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Library

The budget for the Tonganoxie Library is made up in part by ad valorem taxes. To set the property tax rate, the Library Board makes a mill levy recommendation to the City Council, and the City Council considers approval of the recommendation under its tax levying authority when setting the property tax levy each year. City ordinance states that the library general fund mill rate cannot be set higher than 5.95 mills, while the employee benefits fund does not have a maximum mill rate set by city ordinance.

2016

2017

2018

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

38,611

$

47,141

$

50,100

Contractual Services

- - -

- - -

- - -

Supplies Equipment

330,711 377,852

343,400 393,500

Pass-Through

277,137 315,748

Total

$

$

$

Expenditures by Fund Library Fund

$ $

377,852 377,852

$ $

393,500 393,500

$ $

315,748 315,748

Total

Personnel Positions None

0.0 0.0

0.0 0.0

0.0 0.0

Total

Budget Considerations

> New school resource officer > Convert part-time wages to one full-time Police Officer position The 2018 library budget anticipates receiving a total of $393,500 in ad valorem tax revenue. Of this total, $343,400 is anticipated to be collected in the library general fund and $50,100 is anticipated to be collected in the library employee benefits fund. The city receives this money along with its own ad valorem tax revenue, and then remits the library's portion to them via check. The library employees are also covered under the city's health, vision, dental, and life insurance coverage, as well as the City's liability insurance coverage. The library reimburses the city for these premium costs on a monthly basis.

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Debt Service Items listed on this page require annual debt service payments from the overall budget and are reported separately from the operational pages of the departments.

2016

2017

2018

Actual

Adopted

Adopted

Expenditures by Debt Type Bond Issue

1,664,585 $

1,523,025 $

1,386,570 $

Loans

-

-

-

Inter-Local

115,147 205,521

215,147 174,856

200,000 224,734

Lease-Purchase

Total

1,985,253 $

1,913,028 $

1,811,304 $

Expenditures by Fund General

$

101,509 409,484 737,348 69,159 49,564 282,066 336,123

$

94,902 465,163 814,496 45,101 47,076 292,568 153,722

$

-

Capital Projects

551,675 745,269 75,000 288,025 151,335 -

Debt Bond & Interest Fire Capital Reserve Special Highway Sewer Operations Water Operations

Total

1,985,253 $

1,913,028 $

1,811,304 $

Budget Considerations

All debt service payments are on schedule as planned and fully-funded. Further detail is provided in Attachment D.

City of Tonganoxie

Fiscal Year 2018

City of Tonganoxie 2018 Adopted Budget Debt Service Items listed on this page require annual debt service payments from the overall budget and are reported separately from the operational pages of the departments. Annual Debt Service by Project 2016 2017 2018 Bond Debt Service Fund Actual Adopted Proposed 02 Water Bond Water 141,075 $ - $ - $ 06 S. Water Tower Water 46,845 - - 13B Series Water 148,204 153,722 151,335 13B Series Sewer 282,066 292,568 288,025 00 Downtown Debt - - 12,588 00 Downtown Sp Hwy (subsidy) 13,713 13,163 - 07 PW Facility Debt 188,750 180,105 188,205 07 PW Facility Cap Proj (subsidy) - 8,466 - 09 Street Impr. Debt - - 20,801 09 Street Impr. Cap Proj (subsidy) 82,781 81,821 85,801 09 Street Impr. Sp Hwy (subsidy) 22,781 21,821 - 10 Street Impr. Sp Hwy (subsidy) 13,070 12,093 - 10 Street Impr. Cap Proj (subsidy) 98,070 97,093 183,648 10 Street Impr. Debt - - 73,582 13A Industrial Park Debt 101,431 107,784 106,884 13A Industrial Park Cap Proj (subsidy) 30,825 27,784 26,884 13B Tax-Exempt Debt - 49,588 48,818 13B Tax-Exempt Sp Hwy (subsidy) - - - 13B Tax-Exempt Cap Proj (subsidy) 47,808 - - 07 Water Park Debt (subsidy) 447,168 477,020 - Library Debt - - 200,000 Subtotal 1,664,587 $ 1,523,028 $ 1,386,571 $ Inter-Local Debt Service Fire Radios Fire Res 15,147 $ 15,147 $ - $ County Rd. 1 Cap Proj 100,000 200,000 200,000 Subtotal 115,147 $ 215,147 $ 200,000 $ Lease-Purchase Debt Service Ball Field Purchase General 82,139 $ 82,139 $ - $ Ball Field Purchase Debt 82,139 $ City Hall & Police Cap Proj 50,000 50,000 55,342 City Hall & Police General 19,370 12,764 - City Hall & Police Debt - - 12,253 Fire Apparatus Fire Res 48,204 24,089 - 2011 Ford F250 Fire Res 5,808 5,865 - Fire Pumper Fire Res - - 75,000 Subtotal 205,521 $ 174,857 $ 224,734 $ Total 1,985,255 $ 1,913,032 $ 1,811,305 $

City of Tonganoxie

Fiscal Year 2018

A TTACHMENT A

Glossary

A TTACHMENT A

City of Tonganoxie 201 8 Adopted Budget Glossary

Ad Valorem Taxes:

Real estate property taxes collected by the county. These revenues are recognized in the General Fund (2 7 . 566 mills) for general municipal operations, the Library Fund (7. 860 mills) for general library operations, and the Debt, Bond, and Interest Fund (9. 718 mills) for municipal debt payments. This tax is remitted by merchants to the state on the sales of packaged alcohol, beer, and wine. Funds are allocated based on population state-wide and distributed quarterly. Half is deposited in the Special Parks Fund and half is deposited in the Special Parks and Recreation Fund for improvements to City parkland.

Alcohol Tax:

Appropriation:

The official act of authorizing a budget or part of a budget.

Capital Projects Fund:

A distinct fund of City accounts that is dedicated to capital improvement projects, including debt service for capital improvements. The county sales tax provides the revenue for this fund.

Capital Reserve Fund:

This fund provides reserve funding for any capital work. Funding is provided by special receipts and transfers from other funds.

Debt Service Charge:

A monthly surcharge of $9.50 on all municipal utility accounts to assist in covering the debt payments on utility infrastructure improvements.

Debt, Bond & Interest Fund:

This fund covers the payment of general obligation debt, lease payments for City vehicles and equipment and the City's commitment to inter-local agreements with the Wholesale Water District no. 6 and Leavenworth County. Ad-valorem taxes provide the sole revenue for this fund. This is a distinct fund of City accounts that consolidates the employer’s payment share of insurance benefits, payroll taxes, and workman's compensation payments. Effective FY 2014, the Employee Benefits Fund is defunded and all employee benefits are paid from the General Fund in the respective department where salaries are paid. In formal budgetary terms, to estimate refers to the amount of anticipated revenue in any part of the budget. The expenditure budget is appropriated based on estimated revenue.

Employee Benefits Fund:

Estimate:

A TTACHMENT A

Excise Tax:

1) A vehicle excise tax is collected from the rental of vehicles in the City. This excise tax is part of personal property tax collections and is distributed by the county clerk.

2) A development excise tax is collected with building permits for future roadway maintenance.

3) A motor fuel excise tax is collected by merchants and remitted to the State of Kansas, which, in turn, distributes to the City. It is a revenue source for the Special Highway Fund.

Expenditure:

A deduction from budget. This is distinct from “expense,” which is a deduction from cash.

Fiduciary:

Pertaining to public trust or confidence for money.

Fire Surcharge:

Flat surcharge of $3.00 assessed to all utility accounts for fire equipment and capital expenses.

Fire Capital Reserve Fund:

Provides for improvements to the fire station as well as lease payments for fire equipment and vehicles. Funding is provided by the debt surcharge assessed on City utility bills. These are collected from utility companies doing business and using infrastructure in town: Leavenworth-Jefferson Electric, WOW cable, Westar Energy, Southwestern Bell, and Kansas Gas. Revenue is recognized in the General Fund. This is a distinct fund of City accounts that pays employees and is the primary budget account for municipal services. Major revenues come from taxes, charges, fees, permits, fines, and grants. Established by Section 10-301 of the City Code, the Law Enforcement Trust Fund uses revenue from police forfeitures to make additional purchases for the purpose of combating drug-related crimes in the City.

Franchise Fees:

General Fund:

Law Enforcement Trust Fund:

Library Operations Fund:

A pass-through City account fund that recognizes ad-valorem taxes that contribute to the cost of operations for the municipal library.

Local Use Tax:

This is sales tax collected by out-of-state retailers and remitted back into the state of Kansas where the product is used, stored, or consumed.

Personal Property Taxes:

Includes taxes on motor vehicles (98%), recreational vehicles (1%), and large trucks (1%). These revenues are recognized to the General Fund (55%), Library Fund (20%), and Debt Service Fund (25%).

A TTACHMENT A

Pet Licenses:

Dogs and cats within the city limits are required to be registered with the City and receive a pet license for a fee of $15 for non-sterilized and $10 for sterilized dogs and cats. These fees are waived for "seeing eye" or "hearing" dogs, companion animals for the physically impaired, and government- owned animals. Fees are deposited in the General Fund. These fees are assessed to those submitting an application for review by the Planning Commission or the Board of Zoning Appeals, such as a request for zoning change, site plans, platting, lot split, etc. A distinct fund of City accounts for equipment purchases of the police department. $10 from every court case conviction is dedicated to this fund. 1.0% tax collected by the State on sales in Leavenworth County and distributed to each jurisdiction b ased on population which is designated for capital expenditures. 1.0% tax collected by local merchants and returned by the State. This revenue is deposited in the General Fund. The collection of an additional 0.75% sales tax dedicated solely for debt service on the Water Park terminate d in 2017 and was approved by voters in February 2017 to be replaced by collections for a new library and other infrastructure improvements . A distinct fund of City accounts where payments of $15.00 monthly for curbside trash collection are recognized. Expenditures include City staff salaries and payments to a private waste hauling company. A distinct fund of City accounts for sewer infrastructure repairs. Revenue is provided by sewer taps, inspections for new developments, and operating fund transfers. A rule or set of rules that is formally adopted by an authoritative body. It states desired values and goals.

Planning & Zoning Fees:

Police Capital Reserve Fund:

Policy:

Sales Tax - County:

Sales Tax - City:

Sanitation Fund:

Sewer Capital Reserve Fund:

Sewer Operations Fund:

A distinct fund of City accounts that provides for the expenditures of the City wastewater operations. Revenue comes from service charges.

Special Assessments:

Special assessments are non-regular property taxes for public improvement projects such as streets, sewers, and waterlines that are paid by the property owners who will benefit from the improvements. Tonganoxie currently has one area special assessment issued on improvements to the downtown corridor on 4th Street. The assessment is set to expire in 2021. Other special assessments may result from nuisance abatement and condemnation costs.

Special Parks Fund:

Provides funding for maintenance and improvements of City parkland. Funding is provided by the alcohol tax.

A TTACHMENT A

Transient Guest Tax Fund:

Provides discretionary spending for the governing body for economic development and tourism purposes. Funding is provided by the Transient Guest Tax collected by the state.

Transient Guest Tax:

A 4.0% tax levied on all hotel/motel overnight stays in the City. The revenue is designated for economic development and tourism purposes.

Unreserved Fund Balance:

Cash of a single fund for which no spending authority has been formally assigned. This is also known as the “unappropriated fund balance.”

Water Capital Reserve Fund:

Provides reserve funding for water infrastructure repairs. Revenue is provided by water tap fees and cell tower lease payments.

Water Operations Fund:

A distinct fund of City accounts for the operation of the City water plant. Revenue is provided through service charges.

Infrastructure Sales Tax Fund:

Previously known as the Water Park Fund, this fund includes City accounts that are used to record the sales tax collections approved by voters in February 2017 for a new library and other infrastructure improvements.

A TTACHMENT B

Position Count by Department

ATTACHMENT B

City of Tonganoxie Positions by Department

Department Administration

Full-time Permanent Positions

2011 2012 2013 2014 2015 2016 2017 2018 4 5 4 5 6 6 6 6 4 4 4 7 7 7 7 7 11 11 11 12 12 12 14 13 7 8 8 8 8 8 8 8 0 0 0 0 0 0 0 0 26 28 27 32 33 33 35 34

Fire

Police

Public Works

Aquatics

Total Full-time Permanent Positions

Full Detail All Positions

Department

Position Title

Classification Type

2011 2012 2013 2014 2015 2016 2017 2018

Administration City Manager

Unclassified Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 1 1 1 1 1 1 Full-time 0 0 0 0 0 0 0 0 Full-time 0 1 0 0 1 1 1 1 Full-time 2 2 2 3 0 0 0 0 Full-time 0 0 0 0 2 2 2 2 Part-time 1 0 0 0 0 0 0 0 Full-time 0 0 0 1 1 1 1 1 Exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt

Administration Assistant City Manager Administration City Clerk Administration Deputy City Clerk Administration Utility Billing Clerk Administration Administrative Assistant Administration Court Clerk Administration Codes Inspector Administration City Attorney Administration City Prosecutor Administration Municipal Court Judge Administration Animal Control Officer

Contract Contract Contract Contract Contract

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 10 10 9 11 11 11 11 11

Administration Custodian Administration Total

Fire Fire Fire Fire Fire

Fire Chief

Exempt

Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 1 1 1 1 1 1 Full-time 0 0 0 0 0 2 2 2 Full-time 2 2 2 5 5 3 3 3 Part-time 15 15 15 15 15 15 15 15 19 19 19 22 22 22 22 22 Full-time 1 1 1 1 1 1 1 1 Full-time 1 2 2 1 1 1 1 2 Full-time 2 1 1 2 2 3 3 2 Full-time 0 0 0 1 1 0 0 0 Full-Time 6 6 6 6 6 6 8 7 Part-time 10 10 10 10 10 5 0 0 Full-time 1 1 1 1 1 1 1 1 21 21 21 22 22 17 14 13 Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 2 2 2 2 2 2 Full-time 0 1 0 0 0 0 0 0 Full-time 2 2 2 2 2 2 2 2 Full-time 2 2 2 1 1 1 1 1 9 10 10 9 9 9 9 9 Full-time 1 1 1 1 1 1 1 1 Full-time 1 1 2 2 2 2 2 2 Part-time 1 0 0 0 0 0 0 0 Part-time 28 24 24 20 20 20 20 20 Part-time 8 7 7 7 7 7 7 7 39 33 34 30 30 30 30 30 98 93 93 94 94 89 86 85

Deputy Chief Fire Captain Firefighter Firefighter Police Chief Lieutenant Sergeant Investigator

Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Non-exempt Exempt Exempt Exempt

Fire Total

Police Police Police Police Police Police Police

Officer Officer Clerk

Police Total

Public Works Public Works Director Public Works Utilities Superintendent Public Works Heavy Equip Operator Public Works Maintenance Worker II Public Works Maintenance Worker I Public Works Water Distr/Meter Reader Public Works Laborer (seasonal) Public Works Foreman

Public Works Total

Aquatics Aquatics Aquatics Aquatics Aquatics

Aquatics Director Office Manager Lessons Instructor

Lifeguards

Concession Clerk

Aquatics Total Grand Total

Position Allocation Schedule

A TTACHMENT C

Position Classifications & Pay Ranges

ATTACHMENT C

City of Tonganoxie 2018 Pay Ranges by Position

Pay Range

Position

Department

Demand

FLSA

Minimum Maximum

Administrative Assistant Assistant City Manager Assistant Pool Manager

Administration Full Time Non-Exempt Administration Full Time Exempt

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

31,012 68,914 25,834 40,915 39,736 53,800 45,588 68,914 35,436 32,261 23,982 29,830 32,261 68,914 32,261 58,300 39,290 48,558 29,125 37,419 68,914 37,419 49,717

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

45,400 92,500 35,612 58,583 62,884 79,263 68,812 92,500 58,163 46,472 33,060 44,365 49,472 92,500 46,472 82,263 59,163 71,812 42,273 51,583 92,500 55,583 74,400

Pool

Full Time Non-Exempt Seasonal

Building Inspector/Code Enforcement Officer

Public Works

Full Time Non-Exempt

Deputy City Clerk

Administration Full Time Non-Exempt Administration Full Time Exempt

Unclassified

City Manager

Deputy Fire Chief

Fire Fire Fire Fire

Full Time Non-Exempt Full Time Non-Exempt Full Time Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Exempt Seasonal Full Time Exempt Full Time Non-Exempt Full Time Non-Exempt Full Time Non-Exempt Seasonal

Fire Captain Fire Chief Firefighter

Heavy Equipment Operator

Public Works Public Works Public Works Public Works

Laborer

Maintenance Worker I Maintenance Worker II Police Records Clerk Police Lieutenant Police Chief

Police Police Police Police Police Police

Police Officer Police Sergeant Police Trainee Pool Manager

Pool

Public Works Director Public Works Foreman Utilities Superintendent

Public Works Public Works Public Works

Position Pay Ranges

A TTACHMENT D

Debt Pro-Forma Schedules

Attachment D

Debt Pro‐Forma Schedule ‐ Principal and Interest

2018

2019

2020

2021

2022

2023

2024

2025

Bond Debt 02 Water Bond

‐ $                

‐ $               

‐ $               

‐ $               

‐ $               

‐ $              

‐ $              

‐ $              

06 S. Water Tower 00 Downtown 07A PW Facility 09 Street Impr. 10 Street Impr. 13A Industrial Park 13B Tax‐Exempt

‐ 

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

2,588

2,588

2,588

47,588

990,000

‐ ‐

‐ ‐ ‐

69,778 

67,438 265,533 131,968 490,478 246,450

257,230 133,768 488,178

263,033 134,968 487,578 325,600

127,418 634,578 337,200

130,018 628,478 333,200

132,468 622,278 99,050

129,768 630,978 101,650

127,068 634,278 104,100

17 Refunding 07A and 09A 188,400

07 Water Park

‐ 

2,129,941 $   

1,204,454 $  

1,213,766 $  

1,146,783 $  

1,091,695 $   

853,795 $     

862,395 $     

865,445 $     

Inter‐Local Debt Fire Radios

‐ 

‐ ‐

600,000

County Rd. 1

100,000

100,000 $       

600,000 $      

Lease‐Purchase Debt  Ball Field Purchase

82,139 $          67,595 $         

82,139 $        

37,080 68,041

City Hall/Police Fire Apparatus 2011 Ford F250

67,815

68,274

68,514 

68,760

69,014

69,276

‐  ‐ 

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

149,734 $       

149,954 $      

105,121 $      

68,274 $        

68,514 $         

68,760 $       

69,014 $       

69,276 $       

2,379,675 $   

1,954,407 $  

1,318,887 $  

1,215,057 $  

1,160,209 $   

922,555 $     

931,409 $     

934,721 $     

Grand Total

      City of Tonganoxie

Attachment D

Debt Pro‐Forma Schedule ‐ Principal and Interest

2026

2027

2028

2029

2030

2031

2032

2033

2034

Bond Debt 02 Water Bond 06 S. Water Tower

‐ $               

‐ $              

‐ $              

‐ $              

‐ $               

‐ $              

‐ $              

‐ $           

‐ $           

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐

‐ ‐ ‐ ‐ ‐ ‐ ‐

00 Downtown 07A PW Facility 09 Street Impr. 10 Street Impr. 13A Industrial Park 13B Tax‐Exempt 17 Refunding 07A and 09A 07 Water Park

129,008 177,278 106,400

130,778 178,635 98,550

127,178 174,875 100,850

128,378 175,875 103,000

129,178 131,750

124,668 128,375

125,048

125,160

412,685 $      

407,963 $     

402,903 $     

407,253 $     

260,928 $     

253,043 $     

125,048 $     

125,160 $  

‐ $           

Inter‐Local Debt Fire Radios County Rd. 1

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

Lease‐Purchase Debt  Ball Field Purchase

69,546 

69,823

70,108

70,402

70,705

71,016 $       

71,337 $       

71,668

72,007

City Hall/Police Fire Apparatus 2011 Ford F250

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

‐ ‐

69,546 $        

69,823 $       

70,108 $       

70,402 $       

70,705 $       

71,016 $       

71,337 $       

71,668 $     

72,007 $     

482,231 $      

477,786 $     

473,011 $     

477,655 $     

260,928 $     

324,059 $     

196,385 $     

196,828 $  

72,007 $    

Grand Total

      City of Tonganoxie

A TTACHMENT E

Allocations by Fund

City of Tonganoxie 2018 Adopted Budget Attachment E - Fund Schedules

2016

2017

2018

Capital Projects Fund

Actual

Projection Adopted

Beginning Fund Balance

$

211,306

$

177,234

$

240,142

Revenues

Taxes

$

448,877

$

445,000

$

467,000

Service Charges

- - -

- - -

- - -

Fees, Licenses, Permits

Other

Total Revenues

$

448,877

$

445,000

$

467,000

Transfers from Other Funds

$

-

$

100,000

$

155,000

Total Resources

660,183 $

722,234 $

862,142 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

-

$

- - -

$

-

15,846

70,325

Supplies Equipment

-

- -

16,929 16,929

44,154 60,000

Subtotal Operating

$

$

$

70,325

Pass-Through Debt Service

-

-

-

422,949

465,163

451,675

-

-

Capital Improvements

-

Total Expenditures

$

482,949

$

482,092

$

522,000

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

482,949 $

482,092 $

522,000 $

Ending Fund Balance

$

177,234

$

240,142

$

340,142

City of Tonganoxie

Fiscal Year 2018

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