City of Tonganoxie 2023 Budget Book

C I T Y O F T O N G A N O X I E , K A N S A S

ADOPTED BUDGET FISCAL YEAR 20 2 3

City Officials at the date of Budget Adoption (September 9, 2022)

M a y o r David Frese C i t y C o u n c i l Chris Donnelly Jennifer McCutchen Loralee Stevens Jacob Dale Rocky Himpel - Deceased Position filled by Matt Partridge on September 9, 2022

C i t y Manager George Brajkovic

CITY OF TONGANOXIE, KANSAS 2023 ADOPTED BUDGET TABLE OF CONTENTS

Introduction Budget Message ……………………………… . 1- 3 Property Taxes at a Glance ………………..… . 4 Organizational Chart ………………………… . 5 Budget Overview & Fund Schedules Budget Overview ……………………………. . 6 Revenues by Category ……………………….. 7 Expenditure Summary ………………………. . 8 General Fund Expenditure Summary ………... . 9 Individual Fund Schedules …………………… .. 10 - 27 Budget Allocation by Department & Service Administration ……………………………….. 29 Fire Departmen t……………………………... 30 Police Departmen t………………………….... . 31 Public Work s………………………………… . 32 Water Par k…………………………………... . 33 Library ………………………………………... . 34 Debt Service & Debt Limit …………………… 35 Transfers…………………………………… .... 36 Appendixes A: Position Summary & Pay Ranges …………… 37 - 39 B: Debt Pro Forma Schedule……………….... .. 40 - 42 C: Glossary of Terms………………………... .. 43 - 47

Office of the City Manager

Mayor Frese and Members of the Tonganoxie City Council: It is my pleasure to present the City of Tonganoxie 2023 Adopted Budget, which was approved by the City Council on September 6, 2022 by a vote of 3-1. The Adopted B udget communicates the City’s immediate and long-term plan for continuing to deliver high-quality city services at a reasonable cost to Tonganoxie residents and visitors. Also, on September 6, 2022, but prior to the Budget Adoption, the City Council adhered to K.S.A. 79-2988, which also required public notice for a public hearing to consider exceeding the Revenue Neutral Rate (RNR), which would allow jurisdictions to levy more revenue from property tax than the year before. On a 4-0 vote, the City Council voted to exceed the RNR by maintaining a flat City mill levy and adopted Resolution 09-22- 01 indicating such intent. The development of the 2023 budget included numerous opportunities for policy direction from the Governing Body and input from residents of Tonganoxie. Dedicated public hearing opportunities were held to allow public input and staff also analyzed & presented the results of an online survey tool offered to utility customers. Following the Spring Retreat on March 19 th , the Governing Body held a Capital Maintenance & Improvement focused session on May 16 th , and completed six additional budget work sessions before final adoption. Strong Commercial and Residential Development Activity We are happy to see the construction progress made on the 400,000 sq ft Hill ’ s Pet Nutrition Manufacturing Plant at the Tonganoxie Business Park, a private investment approaching $350M. The project has hired for some and continues recruiting for the 80+ jobs with an average annual salary of $60,625; the plant is expected to be operational by Q3 of this year . Unilock, the Business Park’s first tenant, also has plans for constructing a concrete product manufacturing facility, which should begin by November 2023. Unilock’s building would represent an approximate $30M investment, and create up to 30 new jobs. Both of these projects were brought to fruition through a teamwork approach that included the Leavenworth County Development Corporation, State agencies and the original grant from Leavenworth County which allowed for site development work. There is continued interest in the Park, and approximately 25 acres of the developed 140 acres remain available; the City originally purchased approximately 240 acres in 2009, and the remaining acreage adjacent to the east is also available. We’ve also been fortunate to attract great businesses to the Urban Hess Business Center; which is owned by the Leavenworth County Port Authority and offers sites ranging from 1.5 to 4.5 acres. A recent addition to the Park was DL Granite & Design. Particularly exciting about this project is that the owner is local and chose to grow the business here. The City was pleased to see the new Dollar General Market open on a site that was former excess KDOT Right of Way (ROW). In 2018, the City completed acquisition of that ROW, and we were excited to see Dollar General have interest in an expanded format store, with offerings for fresh groceries, and worked to facilitate the sale of the site and approved plans for the new building. We’ve seen growth in our residential development as well, including introducing multi -family options after a nearly 25-year lag in new product availability. The West Village project is well underway, and has completed construction of the 21 single story villas and has begun construction on the garden style apartment building which will offer 36 units; this nearly $8M project is financed by a grant from the Kansas Housing Resources Corporation Moderate Income Housing Grant and by the creation of a Rural Housing Incentive District through the Kansas Department of Commerce. We also continued strong growth by seeing additional phases of single-family development in Jackson heights and Stone Creek development areas; as well as continued multi family activity in McGee Meadows. New single family projects were approved for 27 additional homes in Timber Lake, adjacent to the existing Timber Hills subdivision, and 45 homes in the new Deer Creek subdivision located on Smiley Rd.

Page 1 of 48

Budget Overview A summarization of some of the most significant initiatives funded in the 2023 Adopted Budget includes:

INFRASTRUCTURE INVESTMENTS •

Church Street Bridge Replacement construction • 6th year of funding increased levels of street maintenance and preservation • Sidewalk Connection in Northstar Subdivision • Rehabilitation of Water Park Chemical Feed Equipment & Umbrellas • Water Tower Construction at the Tonganoxie Business Park • Waste Water Treatment Plant Improvements – Phase 1 • Stormwater Engineering Analysis • Meeting all existing debt service obligations for previous infrastructure investments Police Department Servers Replacement • Formalization of budgeting for 3 part-time sworn Police Department staff positions • Addition of Fire Department Firefighter Lieutenant Job Description • Purchase of Fire Department Extrication & Hydrant Testing Equipment • Replacement of Code Enforcement/Fire Department Vehicle • Fire Department & Police Department Operational Costs Budget Increases • Replacement of Public Works 2003 Skidsteer & Milling Machine Equipment • 3% Cost of Living Adjustment (COLA) for Full-Time Employees • 5% Merit Pool Opportunity for Full-Time Employees Installing Bike Repair Stations on City properties • Leavenworth County Development Corporation Funding Support • Financial Support for Community Organizations to support events and programming o Tonganoxie Business Association o Tonganoxie Arts Council o Tonganoxie Historical Society o Tonganoxie Farmer ’s Market o Tonganoxie Veterans of Foreign Wars for VFW Park Bridge Replacement Project

OPERATIONAL SUPPORT •

COMMUNITY SUPPORT & DEVELOPMENT •

Page 2 of 48

American Rescue Plan Act (ARPA) On March 11, 2021, following approval actions by Congress and the President, the American Rescue Plan Act (ARPA) went into effect. By July, the City was made aware of available funds, through the State of Kansas, and the City Council was apprised of how these funds differed from CARES Act funds, and the eligible expenses for ARPA, as well as the timeline for expenditures. In two disbursements, the first in 2021 and the second in 2022, the City received $852,106.90 in ARPA funds. In 2021, the City Council authorized the use of ARPA funds to provide Premium Pay for eligible employees that served the community during the height of the COVID crisis. The remaining balance of ARPA funds, $765,000, are being contemplated for use on eligible infrastructure projects. Conclusion While the annual budget document relays the prioritization of the City’s various assets, programs and services, it is equally important to acknowledge the critical roles of the City Council’s leadership and policy vision, the efforts of City employees to deliver services and manifest that vision, and the larger C ommunity’s engagement with their local government to help develop key programs and initiatives. Many thanks to all those involved in supporting the overall efforts of the City of Tonganoxie, and I very much look forward to continuing towards the strategic vision in 2023. Respectfully submitted, George Brajkovic City Manager

Page 3 of 48

City of Tonganoxie 2 0 2 3 Budget Property Tax D o l l a r s a t a G l a n c e

Ad Valorem (Estimated)Tax Levy Rates

Mills

7. 254 37. 44 1 3 5 . 92 4 6 2 . 371 4 . 998 1.500 149. 488

City Library (collected via City) County USD 464 Rec Commission (collected via USD 464) State Total Levy Rate

2, 314 , 722

City Levy (excluding Library) Produces

2 5 %

City Levy Portion of Total Levy Total Valuation

$ 61 , 823 , 192

Total Tax on $ 2 00,000 home City Tax on $ 2 00,000 home

3,43 8 869 7 2 . 49

$ $

City Tax per month on $ 2 00,000 home $

Page 4 of 48

Page 5 of 48

City of Tonganoxie 2023 Adopted Budget Overview - All Funds

2021 Actual

2022

2023

Adopted Adopted

Revenue Overview Property Taxes

$ 2,578,598 2,703,700 $ $ 3,051,606

Sales & Use, Alcohol, & Guest Tax

2,050,466 1,805,800

2,146,800 171,380 379,000 4,332,500

Fuel Taxes

183,883 331,795 531,120 135,862

158,500 323,000 132,600 135,240 36,000 847,400

Franchise Fees Service Charges

3,331,243 3,374,500

Fees, Licenses, Permits

132,500 130,200 368,185 30,000 767,500

Fines and Forfeits

Grants and Other Revenue

1,570,031 1,153,274

Interest Transfers

8,003

585,313

Contracted Services

6,470

3,000

Total Revenues

$ 11,312,784 10,673,014 $ $ 11,512,671

Expenditure Overview Operating Salaries & Benefits

$ 3,130,672 3,659,950 $ $ 3,953,476

Contractual Services

2,796,561 3,064,854

3,785,881 373,400 1,379,245 1,444,562 767,500 11,704,064 -

Supplies

280,675

321,100

Capital Outlay Grant Match Debt Service

1,327,500 1,247,226

1,504,537 1,612,829

Transfers

585,313

847,400

Total Expenditures

9,625,288 10,753,359

Net Revenues

$ 1,687,496

(80,345)

$ (191,393)

2023 Revenues

2023 Expenditures

Property Taxes Sales & Use, Alcohol, &

1.1% 3.2% 0.3% 6.7% 0.0%

Salaries & Benefits Contractual Services Supplies Capital Outlay

6.6%

Guest Tax Fuel Taxes

1.2%

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

11.8% 0.0% 12.3%

26.5%

33.8%

18.6%

37.6%

Grant Match Debt Service Transfers

32.3%

3.2%

1.5%

3.3%

Page 6 of 48

City of Tonganoxie 2023 Adopted Budget Revenues by Category

2021 Actual

2022

2023

Adopted

Revenues

Property Taxes

$ 2,578,598

2,703,700 1,805,800 158,500 4,668,000 3,246,500 128,000 3,374,500 323,000 13,500 117,000 -

3,051,606 2,146,800 171,380 5,369,786 4,180,500 152,000 4,332,500 379,000 13,200 117,000 -

Sales & Use, Alcohol, & Guest Tax

2,050,466 183,883

Fuel Tax

Subtotal Taxes

$ 4,812,947 3,196,272

Utility Charges Pool Charges Other Charges

134,971

Subtotal Charges

$ 3,331,243

Franchise Fees

331,795 15,130 513,780

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

2,210

2,100

2,300

Subtotal FLP

862,915 135,862 1,207,390 143,406 69,700 149,535

455,600 135,240 34,226 600,934 220,455 297,659 36,000 847,400

511,500 130,200 12,000 316,733 20,000 19,452 30,000 767,500

Fines and Forfeits

Grants

Reimbused Expenses

Sale of Assets

Miscellaneous Revenues

Interest Transfers

8,003

585,313

Contracted Services Subtotal Other

6,470

3,000

$ 2,305,679

2,174,914

1,298,885

Total Revenues

$ 11,312,784

10,673,014

11,512,671

Page 7 of 48

City of Tonganoxie 2023 Adopted Budget Expenditure Summary

2021 Actual

2022

2023

Adopted Adopted

Allocation by Category

Salaries and Benefits Contractual Services

3,130,672 3,659,950 $ $ 3,953,476

2,796,561 3,064,854

3,785,881 373,400 1,379,245 1,444,562 767,500 11,704,064 - 1,517,863 3,482,347 173,075 614,545 1,444,562 767,500

Commodities Capital Outlay Grant Match Debt Service

280,675

321,100

1,327,500 1,247,226

1,504,537 1,612,829

Transfers

585,313

847,400

Total

9,625,288 10,753,359

Allocation by Department and Service Administration

1,503,673 2,562,252 $ $ 2,633,592

Police

1,219,316 1,516,130 3,333,180 2,472,582

Public Works

Fire

796,696 160,807 521,765

998,004 1,070,580

Water Park

151,282 592,880

Library

Debt Service

1,504,537 1,612,829

Transfers

585,313

847,400

Total

9,625,287 10,753,359 $ $ 11,704,064

Allocation by Fund General Fund

3,382,243 3,627,746 $ $ 3,924,596

Water Operations Sewer Operations

1,239,902 1,606,740

2,181,000

890,521 394,951 73,040

1,222,134 1,335,000

Sanitation Stormwater

450,000 62,500 592,880 10,500 368,500 507,400 1,000 897,200 95,000 69,226 145,000 225,000

455,000 57,000

Transient Guest Tax Library Operations Special Parks Special Highway Infrastructure Sales Tax Fire Equipment Reserve Police Equipment Reserve Sewer Capital Reserve Water Capital Reserve Capital Projects

1,100

521,765

614,545

371

5,000

305,609 422,563 163,938 51,615 31,532

480,000 437,500 808,613 64,693 14,000 200,000 325,000

1,214,339 114,432

Capital Reserve

Debt Bond and Interest

818,467

872,533

801,017

Total

9,625,288 10,753,359 $ $ 11,704,064

Page 8 of 48

City of Tonganoxie 2023 Adopted Budget General Fund Expenditure Summary

2021 Actual

2022

2023

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,404,672 $

2,531,021 $

2,706,932 931,764 217,900

769,631 190,165 17,775

757,325 194,400 145,000

Supplies

Capital Outlay

68,000

Subtotal (Operating)

3,382,243

3,627,746

3,924,596

Debt Service

Total

3,382,243

3,627,746

3,924,596

Allocation by Department and Service Administration

543,079 146,666 13,748 80,966 18,087 3,340

483,132 165,714 15,300 107,902 25,000 2,000

458,841 154,948 15,300 131,888 28,000 39,914

Municipal Court Animal Services

Codes & Building Inspection

Planning Legislative

Police

1,187,784 447,993 779,774 160,807

1,446,904 292,508 938,004 151,282

1,503,863 378,187 1,040,580 173,075

Public Works

Fire

Water Parks Debt Service

Total

3,382,244 $

3,627,746 $

3,924,596

4.4% 2023 Expenditures Budget By Department - General Fund

Administration Municipal Court Animal Services Codes & Building Inspection Planning Legislative Police Public Works Fire Water Parks

11.7% 3.9%0.4%

3.4% 0.7%

26.5%

1.0%

9.6%

38.3%

Page 9 of 48

Allocations by Fund

Page 10 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

General Fund

Actual

Adopted Adopted

Beginning Fund Balance

873,374 $

901,470 $

901,470

Revenues

Taxes

$ 2,359,292 2,302,687 $ $ 2,874,894

Franchise Fees Charges for Service Licenses and Permits Fines and Forfeits

331,796 134,971 219,210 135,662 58,655 8,003

323,000 128,000 90,900 135,000 352,159 36,000

379,000 152,000 91,200 130,000 67,502 30,000

Grants & Other

Interest

Total Revenues

$ 3,247,589 3,367,746 $ $ 3,724,596

Transfers from Other Funds

162,750 $

260,000 $

200,000

Total Resources

$ 4,283,713 4,529,216 $ $ 4,826,066

Expenditures Operating

Salaries and Benefits Contractual Services

$ 2,404,672 2,531,021 $ $ 2,706,932

769,631 190,165 17,775

757,325 194,400 145,000

931,764 217,900 68,000

Supplies Equipment

Subtotal Operating

$ 3,382,243 3,627,746 $ $ 3,924,596

Debt Service

Total Expenditures

$ 3,382,243 3,627,746 $ $ 3,924,596

Transfers to Other Funds

Total Obligations

$ 3,382,243 3,627,746 $ $ 3,924,596

Ending Fund Balance

901,470 $

901,470

Page 11 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Water Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

650,016 $

862,356 $

862,356

Revenues

Taxes

9,242

8,400

11,000

Charges for Service Fees, Licenses, Permits

1,429,499 1,552,000

2,156,500

200

240

200

46,100

13,300

Grants & Other

13,302

Total Revenues

$ 1,452,243 1,606,740 $ $ 2,181,000

Transfers from Other Funds

Total Resources

$ 2,102,259 2,469,096 $ $ 3,043,356

Expenditures Operating

Salaries and Benefits Contractual Services

345,216 $

541,711 $

760,650 999,672 76,000 14,000

541,134 27,167 17,167

594,700 25,500 10,000

Supplies Equipment

Subtotal Operating

930,684 1,171,911 $ $ 1,850,322

Debt Service

196,719 $

194,829 $

130,678

Total Expenditures

$ 1,127,403 1,366,740 $ $ 1,981,000

Transfers to Other Funds

112,500 $

240,000 $

200,000

Total Obligations

$ 1,239,903 1,606,740 $ $ 2,181,000

Ending Fund Balance

862,356 $

862,356

Page 12 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Sewer Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

675,194 $

701,336 $

701,336

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

916,663 1,009,500

1,335,000

- -

212,634

- -

Grants & Other

Total Revenues

916,663 1,222,134 $ $ 1,335,000

Transfers from Other Funds

Total Resources

$ 1,591,857 1,923,470 $ $ 2,036,336

Expenditures Operating

Salaries and Benefits Contractual Services

277,329 $

455,217 $

377,894 235,300 62,000 74,237 749,431

98,622 17,804 72,115

139,417 26,500

Supplies Equipment

Subtotal Operating

465,870 $

621,134 $

Debt Service

374,401 $

501,000 $

455,569

Total Expenditures

840,271 1,122,134 $ $ 1,205,000

Transfers to Other Funds

50,250 $

100,000 $

130,000

Total Obligations

$ 890,521 1,222,134 $ $ 1,335,000

Ending Fund Balance

701,336 $

701,336

Page 13 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Sanitation Fund

Actual

Adopted Adopted

Beginning Fund Balance

143,967 $

178,816 $

178,816

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

429,799

450,000

455,000

- -

Grants & Other

Total Revenues

429,799 $

450,000 $

455,000

Transfers from Other Funds

Total Resources

$ 573,766 628,816 $ $ 633,816

Expenditures Operating

Salaries and Benefits Contractual Services

20,752 $

14,401 435,599

374,198

455,000

Supplies Equipment

- -

Subtotal Operating

394,950 $

450,000 $

455,000

Debt Service

Total Expenditures

394,950 $

450,000 $

455,000

Transfers to Other Funds

Total Obligations

$ 394,950 450,000 $ $ 455,000

Ending Fund Balance

178,816 $

178,816

Page 14 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Stormwater Fund

Actual

Adopted Adopted

Beginning Fund Balance

92,447 $

65,468 $

65,468

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

46,060

45,000

- -

17,500

12,000 57,000

Grants & Other

Total Revenues

46,060 $

62,500 $

Transfers from Other Funds

Total Resources

$ 138,507 127,968 $ $ 122,468

Expenditures Operating

Salaries and Benefits Contractual Services

11,996 27,625 33,255

17,500 25,000 20,000

52,000 5,000

Supplies Equipment

163

Subtotal Operating

73,039 $

62,500 $

57,000

Debt Service

Total Expenditures

73,039 $

62,500 $

57,000

Transfers to Other Funds

Total Obligations

73,039 $

62,500 $

57,000

Ending Fund Balance

65,468 $

65,468

Page 15 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Transient Guest Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

5,098

6,199

Revenues

Taxes

1,101

1,000

1,100

Charges for Service Fees, Licenses, Permits

- - -

Grants & Other

Total Revenues

1,101

1,000

1,100

Transfers from Other Funds

Total Resources

6,199 $

7,199 $

7,299

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

1,000

1,100

Supplies Equipment

- -

Subtotal Operating

1,000

1,100

Debt Service

Total Expenditures

1,000

1,100

Transfers to Other Funds

Total Obligations

1,000 $

1,100

Ending Fund Balance

6,199

Page 16 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Library Fund

Actual

Adopted Adopted

Beginning Fund Balance

5,372

7,284

Revenues

Taxes

445,967 $

469,280 $

498,545

Charges for Service Fees, Licenses, Permits

- -

123,600

116,000 614,545

Grants & Other

77,710

Total Revenues

523,677 $

592,880 $

Transfers from Other Funds

Total Resources

$ 529,049 600,164 $ $ 621,829

Expenditures Operating

Salaries and Benefits Contractual Services

70,706 $

117,600 $

108,000 506,545

451,059

475,280

Supplies Equipment

- -

Subtotal Operating

521,765 $

592,880 $

614,545

Debt Service

Total Expenditures

521,765 $

592,880 $

614,545

Transfers to Other Funds

Total Obligations

$ 521,765 592,880 $ $ 614,545

Ending Fund Balance

7,284

Page 17 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Special Parks Fund

Actual

Adopted Adopted

Beginning Fund Balance

20,373 $

24,197 $

24,197

Revenues

Taxes

4,195

4,500

4,850

Charges for Service Fees, Licenses, Permits

- - -

- -

6,000

150

Grants & Other

Total Revenues

4,195

10,500

5,000

Transfers from Other Funds

Total Resources

24,568 $

34,697 $

29,197

Expenditures Operating

Salaries and Benefits Contractual Services

- -

2,500 2,500

Supplies Equipment

303

10,500

Subtotal Operating

371

10,500

5,000

Debt Service

Total Expenditures

371

10,500

5,000

Transfers to Other Funds

Total Obligations

371

10,500 $

5,000

Ending Fund Balance

24,197 $

24,197

Page 18 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Special Highway Fund

Actual

Adopted Adopted

Beginning Fund Balance

385,018 $

678,201 $

678,201

Revenues

Taxes

183,883 $

158,500 $

171,380

Charges for Service Licenses and Permits

309,910

40,000

40,000 93,620 305,000

Grants & Other

Total Revenues

493,793 $

198,500 $

Transfers from Other Funds

104,999 $

170,000 $

175,000

Total Resources

$ 983,810 1,046,701 $ $ 1,158,201

Expenditures Operating

Salaries and Benefits Contractual Services

305,609

368,500

480,000

Supplies Equipment

- -

Subtotal Operating

305,609 $

368,500 $

480,000

Debt Service

Total Expenditures

305,609 $

368,500 $

480,000

Transfers to Other Funds

Total Obligations

$ 305,609 368,500 $ $ 480,000

Ending Fund Balance

678,201 $

678,201

Page 19 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Infrastructure Sales Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

401,854 $

568,977 $

568,977

Revenues

Taxes

589,686 $

507,400 $

619,500

Charges for Service Fees, Licenses, Permits

- - -

Other

Total Revenues

589,686 $

507,400 $

619,500

Transfers from Other Funds

Total Resources

$ 991,540 1,076,377 $ $ 1,188,477

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

Total Expenditures

Transfers to Other Funds

422,563 $

507,400 $

437,500

Total Obligations

$ 422,563 507,400 $ $ 437,500

Ending Fund Balance

568,977 $

750,977

Page 20 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Capital Projects Fund

Actual

Adopted Adopted

Beginning Fund Balance

502,713 1,049,612 $ $ 1,049,612

Revenues

Taxes

657,173 $

607,000 $

650,000

Charges for Service Fees, Licenses, Permits

- - -

- -

136,100

28,613 678,613

Other

Total Revenues

657,173 $

743,100 $

Transfers from Other Funds

53,664 $

154,100 $

130,000

Total Resources

$ 1,213,550 $ 1,946,812 1,858,225 $

Expenditures Operating

Grant Match

Contractual Services

51,515

222,000 $

110,000

Supplies Equipment

27,200 625,000

676,000 786,000

32,165

Subtotal Operating

83,680 $

874,200 $

Debt Service

80,258 $

23,000 $

22,613

Total Expenditures

163,938 $

897,200 $

808,613

Transfers to Other Funds

Total Obligations

$ 163,938 897,200 $ $ 808,613

Ending Fund Balance

$ 1,049,612 1,049,612 $ $ 1,049,612

Page 21 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Fire Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

172,897 $

218,966 $

218,966

Revenues

Taxes

Special Assesments (Charges)

88,146 9,537

85,000 10,000

89,000 10,000

Grants & Other Licenses & Permits

Total Revenues

97,683 $

95,000 $

99,000

Transfers from Other Funds

Total Resources

$ 270,580 313,966 $ $ 317,966

Expenditures Operating

Contractual Services

10,340

- -

Supplies Equipment

6,552

60,000

30,000

Grants and Other Programs

Subtotal Operating

16,922 $

60,000 $

30,000

Debt Service

34,692

35,000

34,693

Total Expenditures

51,614 $

95,000 $

64,693

Transfers to Other Funds

Total Obligations

51,614 $

95,000 $

64,693

Ending Fund Balance

218,966 $

253,273

Page 22 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Police Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

47,634 $

52,933 $

17,933

Revenues

Taxes

Licenses & Permits Grants & Other Contractual Services

2,000 28,360 6,470

2,000 29,226 3,000

1,600 7,000 3,000

Total Revenues

36,830 $

34,226 $

11,600

Transfers from Other Funds

Total Resources

84,464 $

87,159 $

29,533

Expenditures Operating

Salaries and Benefits Contractual Services

- -

Supplies Equipment

11,981 19,550

12,000 57,226

10,000 4,000 14,000

Subtotal Operating

31,531 $

69,226 $

Debt Service

Total Expenditures

31,531 $

69,226 $

14,000

Transfers to Other Funds

Total Obligations

31,531 $

69,226 $

14,000

Ending Fund Balance

52,933 $

17,933 $

15,533

Fees, Licenses, Permits 100%

Page 23 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Sewer Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

334,783 $

473,450 $

388,450

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

148,969

60,000

62,500

- -

10,000 72,500

Grants & Other

1,204,038

Total Revenues

$ 1,353,007 $

60,000 $

Transfers from Other Funds

Total Resources

$ 1,687,790 533,450 $ $ 460,950

Expenditures Operating

Salaries and Benefits Contractual Services

- -

Supplies Equipment

139,979 1,074,361

20,000 125,000

10,000 190,000 200,000

Subtotal Operating

$ 1,214,340 $

145,000 $

Debt Service

Total Expenditures

$ 1,214,340 $

145,000 $

200,000

Transfers to Other Funds

Total Obligations

$ 1,214,340 145,000 $ $ 200,000

Ending Fund Balance

473,450 $

388,450 $

260,950

Page 24 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Water Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

250,612 $

323,431 $

363,386

Revenues

Taxes

Charges for Service Grants & Other Licenses & Permits

137,138 50,113

45,000 219,955

37,500 10,000

Total Revenues

187,251 $

264,955 $

47,500

Transfers from Other Funds

Total Resources

$ 437,863 588,386 $ $ 410,886

Expenditures Operating

Salaries and Benefits Contractual Services

26,780

20,000

2,000

Supplies Equipment

205,000

323,000 325,000

87,652

Subtotal Operating

114,432 $

225,000 $

Debt Service

Total Expenditures

114,432 $

225,000 $

325,000

Transfers to Other Funds

Total Obligations

$ 114,432 225,000 $ $ 325,000

Ending Fund Balance

323,431 $

363,386 $

85,886

Page 25 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

915

Revenues

Taxes

- - - - -

Charges for Service Grants & Other Licenses & Permits

Total Revenues

Transfers from Other Funds

Total Resources

915

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

Total Expenditures

Transfers to Other Funds

Total Obligations

Ending Fund Balance

915

Page 26 of 48

City of Tonganoxie 2023 Adopted Budget

2021

2022

2023

Debt, Bond, and Interest Fund

Actual

Adopted Adopted

Beginning Fund Balance

72,342 $

208,499 $

208,499

Revenues

Taxes

562,407 $

609,233 $

538,517

Charges for Service Licenses & Permits Grants & Other

- -

- - -

128,317

Total Revenues

690,724 $

609,233 $

538,517

Transfers from Other Funds

263,900 $

263,300 $

262,500

Total Resources

$ 1,026,966 1,081,032 $ $ 1,009,516

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

- - -

13,533

Supplies Equipment

- -

8 8

Subtotal Operating

13,533

Debt Service

818,467

859,000

801,009

Total Expenditures

818,467 $

872,533 $

801,017

Transfers to Other Funds

Total Obligations

$ 818,467 872,533 $ $ 801,017

Ending Fund Balance

208,499 $

208,499

Debt 100%

Page 27 of 48

B UDGET A LLOCATIONS

By Department and Service

Page 28 of 48

City of Tonganoxie 2023 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

2021 Actual

2022

2023

Adopted Adopted

Expenditures by Category Personal Services

567,541 $

696,795 $

756,870 1,151,764 26,950 698,008

Contractual Services

906,016 1,190,807

Supplies Equipment Grant Match

20,631 9,485

48,150 626,500

- - Total $ 1,503,673 2,562,252 $ $ 2,633,592 -

Expenditures by Fund General Fund

805,886 $

799,048 $

828,891 375,298 180,295 455,000

Water Operations Sewer Operations

158,037 98,697 394,951 14,782

245,933 171,038 450,000

Sanitation Storm Water

7,500 1,000

7,000 1,100

Transient Guest Tax Capital Projects & Debt

31,321 786,008 Total $ 1,503,674 2,562,252 $ $ 2,633,592 887,733

Personnel Positions City Manager

1.0 1.0 1.5 1.0 1.0 1.0 6.5

Assistant City Manager Administrative Assistant Utilities Coordinator Deputy City Clerk Code & Building Inspector

Total

Budget Considerations

Page 29 of 48

City of Tonganoxie 2023 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

2021 Actual

2022

2023

Adopted Adopted

Expenditures by Category Personal Services

650,026 $

786,654 $

859,930 108,200 34,450 68,000

Contractual Services

107,489 20,058 19,093

104,400 31,450 75,500

Supplies Equipment Grant Match

Total $

796,696 $

998,004 1,070,580 $

Expenditures by Fund General Fund

779,774 $

938,004 1,040,580 $

Fire Capital Reserve

16,922 796,696

60,000

30,000

Total

998,004 1,070,580

Personnel Positions Fire Chief

1.0 1.0 2.0 4.0 8.0

Deputy Fire Chief/Codes Officer

Fire Captain

Firefighter or Firefighter-Lieutenant

Total

Budget Considerations

Budget enhancements include a 3% cost of living adjustment for all full-time employees, an increase for up to 5% employee merit increases and an anticipated increase in health insurance premiums. The 2023 budget did not include an adjustment to the structure of the compensation plan. The Fire Department budget includes the addition of new level of Firefighter position classification called Firefighter Lieutenant that was added mid-year in 2022 upon the request of Chief Zimbelman. This adjusted position maintains the existing pay grade for the Firefighter position. The 2023 budget includes the annual debt service payment to pay for the fire engine pumper purchased in 2018, which had an estimated total purchase cost of $300,449 after the trade in of an older pumper. The debt service payment will be made out of the Fire Equipment Fund for a period of 6 more years, but the funding allocation is shown on the Debt Service budget book page and not in the Fire Department's operating budget. The 2023 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, as well as extrication equipment estimated to cost up to $20,000. Other approved purchases included in the 2023 general fund Fire Department budget include $4,500 in various operational cost increases, 1/2 the cost of a new Fire Department / Code Enforcement truck, and a hose monster equipment purchased using water utility funds.

Page 30 of 48

2023 Adopted Budget City of Tonganoxie

The Police Department employs a fully trained and accredited law enforcement team for the safety of the citizens of Tonganoxie. Police Department

- Patrol Division

- Investigations Division

2021 Actual

2022

2023

Adopted Adopted

Expenditures by Category Personal Services

$ 1,045,190 1,187,404 $ $ 1,343,463

Contractual Services

91,191 60,808 22,127

82,900 66,100 179,726

92,800 75,100

Supplies Equipment

6,500 Total $ 1,219,316 1,516,130 $ $ 1,517,863 $ 1,187,784 1,446,904 $ $ 1,503,863 14,000 Total $ 1,219,316 1,516,130 $ $ 1,517,863 31,532 69,226

Expenditures by Fund General Fund

Police Capital Reserve

Personnel Positions Police Chief

1.0 1.0 3.0 2.0 6.0 1.0 0.0

Lieutenant Sergeant Corporal

Part Time Police Officers (3)

1.25

Police Officer Records Clerk Police Trainee

Total

15.25

Budget Considerations

Budget enhancements include a 3% cost of living adjustment for all full-time employees, an increase for up to 5% employee merit increases and an anticipated increase in health insurance premiums. The 2023 budget did not include an adjustment to the structure of the compensation plan. The only major change in the Police Department General Fund budget for staffing in 2023 was authorization of budget authority for 3 part-time sworn employees totaling 1.25 FTE. The most recent addition of 1 Officer position, designated to serve as the School Resource Officer at USD 464, was completed in 2020. According to an Interlocal Agreement, the School District is responsible for reimbursing the City for a share of the personal services cost of the SRO position. Other approved increases included in the 2023 General Fund Police Department budget include $15,000 in various operational cost increases, including IT services, community engagement funding, clothing, and operating supplies. A major equipment upgrade for the Police Department included in the 2023 budget is the purchase of new server equipment to support Poliec Department operations in the amount of $20,000. Up to $14,000 in the Police Equipment Fund is also allocated for the partially grant financed improvements to the Police Firing Range and computer workstations replacement.

Page 31 of 48

City of Tonganoxie 2023 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.

2021 Actual

2022

2023

Adopted

Expenditures by Category Personal Services

714,024 $

777,415 $

778,288 1,894,522 208,300

Contractual Services

1,206,932 1,183,367

Supplies Equipment

136,080 1,276,144

151,800 360,000

601,237 Total $ 3,333,180 2,472,582 $ $ 3,482,347

Expenditures by Fund General Fund

447,993 $

292,508 $

378,187

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

772,646 367,173

925,978 1,475,024

450,096

569,136

58,257

55,000 10,500 368,500 145,000 225,000 -

50,000 5,000 480,000

371

305,609 52,359 1,214,339 114,432

200,000

325,000 Total $ 3,333,179 2,472,582 $ $ 3,482,347

Personnel Positions

Public Works Director Utilities Superintendent Maintenance Worker III Maintenance Worker II Maintenance Worker I Street Foreman

1.0 1.0 1.0 2.0 1.0 1.0 1.0 1.0 9.0

Utilities Operator

Laborer (seasonal FTE)

Total

Budget Considerations

Budget enhancements include a 3% cost of living adjustment for all full-time employees, an increase for up to 5% employee merit increases and an anticipated increase in health insurance premiums. The 2023 budget did not include an adjustment to the structure of the compensation plan. Other additions to the Public Works Department budget for 2023 include continued funding for the ongoing Church Street Bridge reconstruction capital project, as well as projects to complete sidewalk extensions in Northstar subdivision, waste water treatment plant improvements, a booster station along Smiley Road, stormwater engineering analysis, replacement of a 2003 Skid Steer with a milling attachment, and construction of a new water tower at the Tonganoxie Business Park. These purchases will be financed through the shared contribution of the City's utility funds and other funding sources. Street maintenance and preservation activities funded by a share of the infrastructure sales tax revenue will also include an allocation of $175,000 in 2023, marking the sixth consecutive year with at least $100,000 in infrastructure sales tax revenue dedicated to street infrastructure maintenance and preservation.

Page 32 of 48

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