City of Tonganoxie 2024 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 4

City Officials at the date of b udget a doption (September 5 , 202 3 )

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 Matt Partridge

C i t y Manager George Brajkovic

Assistant City Manager Dan Porter

CITY OF TONGANOXIE, KANSAS 2024 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 2024 Adopted Budget, which was approved by the City Council on September 5, 2023 by a vote of 5-0. 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 5, 2023, 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 5-0 vote, the City Council voted to exceed the RNR and adopted Resolution 09-23-01 indicating such intent. Despite exceeding the RNR, the City Council placed a priority on providing tax payer relief, and adopted a budget that reduced the total City mill by 4 mills (3.128 on the City, and 0.872 on the City Library). This, coupled with mill levy reductions by USD 464 (2.015 mills) and the Recreation Commission (0.695 mills), and Leavenworth County (0.145 mills) allowed for a 6.855 total mill reduction for the City of Tonganoxie Tax District. Strong Commercial and Residential Development Activity We were happy to see Hill ’ s Pet Nutrition host a ribbon cutting event on October 16 th , signaling that the 400,000 sq ft Manufacturing Plant at the Tonganoxie Business Park, a private investment of $475M was open and ready for production. This project, which generated approximately 100 new, high wage jobs with excellent benefits, signified a major milestone in the Business Park’s investment and job creation. On May 1, 2023, we were thrilled to have DSM, a global purpose-led health and nutrition company, announce their intent to build a next-generation nutritional premix plant in the Tonganoxie Business Park. This approximate $52M investment for a 65,000 sq ft plant, will create an additional 28 jobs at the Business Park, and adds another significant tenant to the Park, with ties to the State of Kansas’ efforts to solidify an Ani mal Health Corridor. The project received local approvals in June, and the project is currently under active construction. Additional activity in the area near the Business Park included the voluntary annexation of approximately 75 acres, just to the West of the Business Park, across 222 nd St, and signified the owners ’ intent to partner with the City to pursue development opportunities. 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 the expansion of Wilson Glass, which will double its current building footprint. 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 neared completion 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 Stone Creek with the approval of Rausch Coleman’s proposal for 142 new single -family homes in the Stone Creek Development area, representing an approximate $58M Capital Investment.

Page 1 of 48

Budget Overview Some of the most significant initiatives funded in the 2024 Adopted Budget include:

INFRASTRUCTURE INVESTMENTS • 4th Street Bridge Replacement & Pedestrian Improvements • 7th year of funding increased levels of street maintenance and preservation, including additional funding for road maintenance previously completed by Leavenworth County • Waste Water Treatment Plant Improvements – Phase 1 • Fire Station Storage Building Addition • Police Station Maintenance & Repainting • Water Park Off-Season Maintenance • Meeting all existing debt service obligations for previous infrastructure investments with efforts to minimize or entirely avoid future debt issuances CONTINUED COMMUNITY BUILDING & SUPPORT • 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 Community Historical Society o Tonganoxie Farmer’s Market OPERATIONAL RESOURCES & STAFFING TO PROVIDE QUALITY SERVICES • Police Department Purchase of two Chevrolet Tahoe Vehicles & Stipend Pay • Fire Department & Police Department Operational Costs Budget Increases • Replacement of Public Works 2001 Loader Equipment • Replacement of Public Works Mower and purchase of Water Leak Detector & Snow Removal Equipment • 5% Merit Pool Opportunity for Full-Time Employees • Addition of one 24/7 scheduled shift position for Fire Dept (Part-Time Paid) • Addition of one Public Works Utility Operator position (Full-Time) PROPERTY TAX RATE ADJUSTMENTS • The City’s tax base (total assessed valuation) gr ew by 16.7% from the prior year • Adopted budget includes 4 mill reduction across all 4 City of Tonganoxie levies

Page 2 of 48

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 2024. Respectfully submitted, George Brajkovic City Manager

Page 3 of 48

2 0 2 4 Budget Property Tax D o l l a r s a t a G l a n c e

2 4 %

City Levy Portion of Total Levy Total Valuation

$ $ 4 , 100 986 $ 72 , 135 , 757 8 2 . 21 $

Total Taxes Annual for $250,000 home City Taxes Annual for $250,000 home City Taxes Per Month for $250,000 home

Page 4 of 48

4 Page 5 of 48

City of Tonganoxie 2024 Adopted Budget Overview - All Funds

2022 Actual

2023

2024

Adopted Adopted

Revenue Overview Property Taxes

$ 2,752,294 3,051,606 $ $ 3,226,583

Sales & Use, Alcohol, & Guest Tax

2,393,522 2,146,800

2,741,393 166,790 420,000 4,220,000 120,200 140,300

Fuel Taxes

169,904 392,278 271,986 136,049 459,997 129,060 782,397

171,380 379,000 132,800 130,200 30,000 877,500

Franchise Fees Service Charges

3,788,338 4,332,500

Fees, Licenses, Permits

Fines and Forfeits

Grants and Other Revenue

401,185 1,297,116

Interest Transfers

80,000 677,500

Contracted Services

6,580

3,000

6,000

Total Revenues

$ 11,282,403 11,655,971 $ $ 13,095,882

Expenditure Overview Operating Salaries & Benefits

$ 3,413,941 3,953,476 $ $ 4,176,876

Contractual Services

2,820,774 4,297,381

4,306,805 490,300 2,144,550 1,567,613 677,500 13,363,644 -

Supplies

308,849

383,400

Capital Outlay Grant Match Debt Service

405,427 1,647,546

806

1,480,814 1,444,562

Transfers

782,397

877,500

Total Expenditures

9,213,009 12,603,865

Net Revenues

$ 2,069,395 $ (947,894) $ (267,762)

2024 Revenues

5.1% 2024 Expenditures

Property Taxes Sales & Use, Alcohol, &

Salaries & Benefits Contractual Services Supplies Capital Outlay

5.2%

0.0%

Guest Tax Fuel Taxes

0.9% 1.1% 9.9% 0.6%

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

0.0% 11.7%

31.3%

24.6%

16.0%

20.9%

Grant Match Debt Service Transfers

32.2%

1.3%

3.7%

3.2%

Page 6 of 48

City of Tonganoxie 2024 Adopted Budget Revenues by Category

2022 Actual

2023

2024

Adopted

Revenues

Property Taxes

$ 2,752,294

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

3,226,583 2,741,393 166,790 6,134,766 4,058,700 161,300 4,220,000 420,000 16,400 102,000 - 540,200 140,300 12,000 1,252,059 1,800

Sales & Use, Alcohol, & Guest Tax

2,393,522 169,904

Fuel Tax

Subtotal Taxes

$ 5,315,719 3,622,259

Utility Charges Pool Charges Other Charges

166,079

Subtotal Charges

$ 3,788,338

Franchise Fees

392,278 24,380 244,723 664,264 136,049 46,372 144,214 2,883 226,753 42,658 129,060 782,397

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

2,300

Subtotal FLP Fines and Forfeits

511,800 130,200 35,000 316,733 30,000 19,452 30,000 877,500

Grants

Reimbused Expenses

Sale of Assets

8,000 25,057 80,000 677,500

Miscellaneous Revenues

Interest Transfers

Contracted Services Subtotal Other

6,580

3,000

6,000

$ 1,514,082

1,441,885

2,200,916

Total Revenues

$ 11,282,403

11,655,971

13,095,882

Page 7 of 48

City of Tonganoxie 2024 Adopted Budget Expenditure Summary

2022 Actual

2023

2024

Adopted Adopted

Allocation by Category

Salaries and Benefits Contractual Services

3,413,941 3,953,476 $ $ 4,176,876

2,820,774 4,297,381

4,306,805 490,300

Commodities Capital Outlay Grant Match Debt Service

308,849 405,427

383,400

1,647,546 2,144,550

806

1,480,814 1,444,562

1,567,613 677,500 13,363,644

Transfers

782,397

877,500

9,213,009 12,603,865

Total

Allocation by Department and Service Administration

1,732,742 2,943,592 $ $ 3,740,244

Police

1,452,828 1,517,863 2,118,031 3,833,347

1,691,332 3,698,327 193,853 618,350 1,567,613 677,500

Public Works

Fire

905,195 179,443 561,559

1,199,381 1,176,425

Water Park

173,075 614,545

Library

Debt Service

1,480,814 1,444,562

Transfers

782,397

877,500

Total

9,213,009 12,603,865 $ $ 13,363,644

Allocation by Fund General Fund

3,544,876 3,924,596 $ $ 4,472,407

Water Operations Sewer Operations

1,475,898 2,181,000 1,020,803 1,335,000

1,984,800 1,380,000 460,000 105,300

Sanitation Stormwater

396,810 56,369

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

561,559

614,545

618,350

9,298

5,000

7,000

250,397 507,398 159,070 56,916 68,785 42,166 204,785

631,000 547,500 193,494 14,000 320,000 405,000

550,000 597,500 59,693 17,000 260,000 240,000

1,118,613 1,808,613

Capital Reserve

Debt Bond and Interest

857,879

801,017

801,881

Total

9,213,009 12,603,865 $ $ 13,363,644

Page 8 of 48

City of Tonganoxie 2024 Adopted Budget General Fund Expenditure Summary

2022 Actual

2023

2024

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,406,727 $

2,706,932 $

3,114,502 958,555 244,800 154,550 4,472,407

794,195 192,278 151,677

931,764 217,900 68,000

Supplies

Capital Outlay

Subtotal (Operating)

3,544,876

3,924,596

Debt Service

Total

3,544,876

3,924,596

4,472,407

Allocation by Department and Service Administration

507,936 174,979 13,400 87,499 22,492 7,707

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

571,677 158,012 15,400 120,606 63,000 34,000

Municipal Court Animal Services

Codes & Building Inspection

Planning Legislative

Police

1,384,043 284,405 882,972 179,443

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

1,674,332 490,102 1,151,425 193,853

Public Works

Fire

Water Parks Debt Service

Total

3,544,876 $

3,924,596 $

4,472,407

4.3% 2024 Expenditures Budget By Department - General Fund

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

12.8% 3.5%0.3% 2.7% 1.4% 0.8%

25.7%

11.0%

37.4%

Page 9 of 48

Allocations by Fund

Page 10 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

General Fund

Actual

Adopted Adopted

Beginning Fund Balance

901,639 1,228,371 $ $ 1,228,371

Revenues

Taxes

$ 2,592,911 2,874,894 $ $ 3,298,638

Franchise Fees Charges for Service Licenses and Permits Fines and Forfeits

392,278 166,079 198,254 135,729 62,297 129,060

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

420,000 161,300 78,200 140,000 67,500 80,000

Grants & Other

Interest

Total Revenues

$ 3,676,608 3,724,596 $ $ 4,245,638

Transfers from Other Funds

195,000 $

200,000 $

80,000

Total Resources

$ 4,773,247 5,152,967 $ $ 5,554,009

Expenditures Operating

Salaries and Benefits Contractual Services

$ 2,406,727 2,706,932 $ $ 3,114,502

794,195 192,278 151,677

931,764 217,900 68,000

958,555 244,800 154,550

Supplies Equipment

Subtotal Operating

$ 3,544,876 3,924,596 $ $ 4,472,407

Debt Service

Total Expenditures

$ 3,544,876 3,924,596 $ $ 4,472,407

Transfers to Other Funds

Total Obligations

$ 3,544,876 3,924,596 $ $ 4,472,407

Ending Fund Balance

$ 1,228,371 1,228,371 $ $ 1,081,602

Page 11 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Water Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

862,357 $

898,244 $

898,244

Revenues

Taxes

10,730 $

11,000 $

15,000

Charges for Service Fees, Licenses, Permits

1,483,769 2,156,500

1,952,000

320

200

300

13,300

17,500

Grants & Other

16,967

Total Revenues

$ 1,511,785 2,181,000 $ $ 1,984,800

Transfers from Other Funds

Total Resources

$ 2,374,142 3,079,244 $ $ 2,883,044

Expenditures Operating

Salaries and Benefits Contractual Services

496,568 $

760,650 $

548,084

554,188 30,315

999,672 1,074,500

Supplies Equipment

76,000 14,000

85,500 34,000

Subtotal Operating

$ 1,081,071 1,850,322 $ $ 1,742,084

Debt Service

194,828 $

130,678 $

202,716

Total Expenditures

$ 1,275,899 1,981,000 $ $ 1,944,800

Transfers to Other Funds

199,999 $

200,000 $

40,000

Total Obligations

$ 1,475,898 2,181,000 $ $ 1,984,800

Ending Fund Balance

898,244 $

898,244

Page 12 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Sewer Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

701,336 $

641,128 $

641,128

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

960,595 1,335,000

1,380,000

- -

Grants & Other

Total Revenues

960,595 1,335,000 $ $ 1,380,000

Transfers from Other Funds

Total Resources

$ 1,661,931 1,976,128 $ $ 2,021,128

Expenditures Operating

Salaries and Benefits Contractual Services

417,282 $

377,894 $

424,290 305,000 75,000 30,000 834,290

122,711 35,008

235,300 62,000 74,237

Supplies Equipment

Subtotal Operating

575,001 $

749,431 $

Debt Service

370,802 $

455,569 $

505,710

Total Expenditures

945,803 1,205,000 $ $ 1,340,000

Transfers to Other Funds

75,000 $

130,000 $

40,000

Total Obligations

$ 1,020,803 1,335,000 $ $ 1,380,000

Ending Fund Balance

641,128 $

641,128

Page 13 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Sanitation Fund

Actual

Adopted Adopted

Beginning Fund Balance

178,816 $

225,343 $

225,343

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

443,337

455,000

460,000

- -

Grants & Other

Total Revenues

443,337 $

455,000 $

460,000

Transfers from Other Funds

Total Resources

$ 622,153 680,343 $ $ 685,343

Expenditures Operating

Salaries and Benefits Contractual Services

13,201 383,610

455,000

460,000

Supplies Equipment

- -

Subtotal Operating

396,810 $

455,000 $

460,000

Debt Service

Total Expenditures

396,810 $

455,000 $

460,000

Transfers to Other Funds

Total Obligations

$ 396,810 455,000 $ $ 460,000

Ending Fund Balance

225,343 $

225,343

Page 14 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Stormwater Fund

Actual

Adopted Adopted

Beginning Fund Balance

65,467 $

56,585 $

56,585

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

47,487

45,000

48,700

- -

12,000

56,600 105,300

Grants & Other

Total Revenues

47,487 $

57,000 $

Transfers from Other Funds

Total Resources

$ 112,954 113,585 $ $ 161,885

Expenditures Operating

Salaries and Benefits Contractual Services

47,112 9,257

52,000 5,000

100,300

Supplies Equipment

5,000

Subtotal Operating

56,369 $

57,000 $

105,300

Debt Service

Total Expenditures

56,369 $

57,000 $

105,300

Transfers to Other Funds

Total Obligations

56,369 $

57,000 105,300 $

Ending Fund Balance

56,585 $

56,585

Page 15 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Transient Guest Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

6,199

7,397

Revenues

Taxes

1,198

1,100

Charges for Service Fees, Licenses, Permits

- - -

Grants & Other

Total Revenues

1,198

1,100

Transfers from Other Funds

Total Resources

7,397 $

8,497 $

8,497

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

1,100

Supplies Equipment

- -

Subtotal Operating

1,100

Debt Service

Total Expenditures

1,100

Transfers to Other Funds

Total Obligations

1,100 $

1,100

Ending Fund Balance

7,397

Page 16 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Library Fund

Actual

Adopted Adopted

Beginning Fund Balance

7,283

1,111

Revenues

Taxes

475,396 $

498,545 $

517,350

Charges for Service Fees, Licenses, Permits

- -

116,000

101,000 618,350

Grants & Other

79,990

Total Revenues

555,386 $

614,545 $

Transfers from Other Funds

Total Resources

$ 562,669 615,656 $ $ 619,461

Expenditures Operating

Salaries and Benefits Contractual Services

80,163 $

108,000 $

90,000 528,350

481,396

506,545

Supplies Equipment

- -

Subtotal Operating

561,559 $

614,545 $

618,350

Debt Service

Total Expenditures

561,559 $

614,545 $

618,350

Transfers to Other Funds

Total Obligations

$ 561,559 614,545 $ $ 618,350

Ending Fund Balance

1,111

Page 17 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Special Parks Fund

Actual

Adopted Adopted

Beginning Fund Balance

24,197 $

20,457 $

20,457

Revenues

Taxes

5,559

4,850

5,443

Charges for Service Fees, Licenses, Permits

- - -

- -

150

1,557 7,000

Grants & Other

Total Revenues

5,559

5,000

Transfers from Other Funds

Total Resources

29,756 $

25,457 $

27,457

Expenditures Operating

Salaries and Benefits Contractual Services

1,050 8,248

2,500 2,500

4,000 3,000

Supplies Equipment

Subtotal Operating

9,298

5,000

7,000

Debt Service

Total Expenditures

9,298

5,000

7,000

Transfers to Other Funds

Total Obligations

9,298 $

5,000 $

7,000

Ending Fund Balance

20,457 $

20,457

Page 18 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Special Highway Fund

Actual

Adopted Adopted

Beginning Fund Balance

678,200 $

839,837 $

688,837

Revenues

Taxes

169,904 $

171,380 $

166,790

Charges for Service Licenses and Permits

72,131

40,000 93,620

40,000 143,210 350,000

Grants & Other

Total Revenues

242,035 $

305,000 $

Transfers from Other Funds

169,999 $

175,000 $

200,000

Total Resources

$ 1,090,234 1,319,837 $ $ 1,238,837

Expenditures Operating

Salaries and Benefits Contractual Services

249,603

631,000

550,000

Supplies Equipment

- -

795

Subtotal Operating

250,397 $

631,000 $

550,000

Debt Service

Total Expenditures

250,397 $

631,000 $

550,000

Transfers to Other Funds

Total Obligations

$ 250,397 631,000 $ $ 550,000

Ending Fund Balance

839,837 $

688,837 $

688,837

Page 19 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Infrastructure Sales Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

568,978 $

767,995 $

839,995

Revenues

Taxes

706,415 $

619,500 $

802,200

Charges for Service Fees, Licenses, Permits

- - -

Other

Total Revenues

706,415 $

619,500 $

802,200

Transfers from Other Funds

Total Resources

$ 1,275,393 1,387,495 $ $ 1,642,195

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

Total Expenditures

Transfers to Other Funds

507,398 $

547,500 $

597,500

Total Obligations

$ 507,398 547,500 $ $ 597,500

Ending Fund Balance

767,995 $

839,995 1,044,695 $

Page 20 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Capital Projects Fund

Actual

Adopted Adopted

Beginning Fund Balance

$ 1,049,613 1,779,412 $ $ 1,579,412

Revenues

Taxes

723,822 $

650,000 $

805,000

Charges for Service Fees, Licenses, Permits

- -

28,613

867,613

Other

10,949

Total Revenues

734,771 $

678,613 1,672,613 $

Transfers from Other Funds

154,098 $

240,000 $

136,000

Total Resources

$ 1,938,482 $ 2,698,025 3,388,025 $

Expenditures Operating

Grant Match

Contractual Services

126,604

410,000 $

295,000 71,000

Supplies Equipment

9,853

10,000

676,000 1,420,000

Subtotal Operating

136,457 1,096,000 $ $ 1,786,000

Debt Service

22,613 $

22,613

Total Expenditures

159,070 1,118,613 $ $ 1,808,613

Transfers to Other Funds

Total Obligations

$ 159,070 1,118,613 $ $ 1,808,613

Ending Fund Balance

$ 1,779,412 1,579,412 $ $ 1,579,412

Page 21 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Fire Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

218,965 $

268,527 $

207,033

Revenues

Taxes

Special Assesments (Charges)

90,909 15,568

89,000 43,000

93,000 10,000

Grants & Other Licenses & Permits

Total Revenues

106,478 $

132,000 $

103,000

Transfers from Other Funds

Total Resources

$ 325,443 400,527 $ $ 310,033

Expenditures Operating

Contractual Services

7,319

60,500

- -

Supplies Equipment

14,098

98,301

25,000

Grants and Other Programs

806

Subtotal Operating

22,223 $

158,801 $

25,000

Debt Service

34,692 $

34,693 $

34,693

Total Expenditures

56,916 $

193,494 $

59,693

Transfers to Other Funds

Total Obligations

56,916 193,494 $ $

59,693

Ending Fund Balance

268,527 $

207,033 $

250,340

Page 22 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Police Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

52,932 $

40,531 $

38,131

Revenues

Taxes

Licenses & Permits Grants & Other Contractual Services

1,600 48,204 6,580

1,600 7,000 3,000

2,000 15,000 6,000 23,000

Total Revenues

56,384 $

11,600 $

Transfers from Other Funds

Total Resources

$ 109,316 $

52,131 $

61,131

Expenditures Operating

Salaries and Benefits Contractual Services

- -

Supplies Equipment

23,890 44,895

10,000 4,000

6,000 11,000 17,000

Subtotal Operating

68,785 $

14,000 $

Debt Service

Total Expenditures

68,785 $

14,000 $

17,000

Transfers to Other Funds

Total Obligations

68,785 $

14,000 $

17,000

Ending Fund Balance

40,531 $

38,131 $

44,131

Fees, Licenses, Permits 100%

Page 23 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Sewer Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

473,450 $

739,181 $

491,681

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

307,897

62,500

- -

10,000

Grants & Other

Total Revenues

307,897 $

72,500 $

62,500

Transfers from Other Funds

Total Resources

$ 781,347 811,681 $ $ 554,181

Expenditures Operating

Salaries and Benefits Contractual Services

31,325

10,000

Supplies Equipment

310,000

250,000 260,000

10,841

Subtotal Operating

42,166 $

320,000 $

Debt Service

Total Expenditures

42,166 $

320,000 $

260,000

Transfers to Other Funds

Total Obligations

42,166 320,000 $ $ 260,000

Ending Fund Balance

739,181 $

491,681 $

294,181

Page 24 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

Water Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

323,430 $

628,265 $

270,765

Revenues

Taxes

Charges for Service Grants & Other Licenses & Permits

288,265 221,355

37,500 10,000

62,500

- -

Total Revenues

509,620 $

47,500 $

62,500

Transfers from Other Funds

Total Resources

$ 833,050 675,765 $ $ 333,265

Expenditures Operating

Salaries and Benefits Contractual Services

21,663

2,000

20,000

Supplies Equipment

403,000

220,000 240,000

183,122

Subtotal Operating

204,785 $

405,000 $

Debt Service

Total Expenditures

204,785 $

405,000 $

240,000

Transfers to Other Funds

Total Obligations

$ 204,785 405,000 $ $ 240,000

Ending Fund Balance

628,265 $

270,765 $

93,265

Page 25 of 48

City of Tonganoxie 2024 Adopted Budget

2022

2023

2024

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 2024 Adopted Budget

2022

2023

2024

Debt, Bond, and Interest Fund

Actual

Adopted Adopted

Beginning Fund Balance

208,500 $

248,373 $

248,373

Revenues

Taxes

629,785 $

538,517 $

523,245

Charges for Service Licenses & Permits Grants & Other

- -

- - -

- -

4,667

17,136 540,381

Total Revenues

634,452 $

538,517 $

Transfers from Other Funds

263,300 $

262,500 $

261,500

Total Resources

$ 1,106,252 1,049,390 $ $ 1,050,254

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

- - -

- - - - -

Supplies Equipment

8 8

Subtotal Operating

Debt Service

857,879 $

801,009 $

801,881

Total Expenditures

857,879 $

801,017 $

801,881

Transfers to Other Funds

Total Obligations

$ 857,879 801,017 $ $ 801,881

Ending Fund Balance

248,373 $

248,373

Debt 100%

Page 27 of 48

B UDGET A LLOCATIONS

By Department and Service

Page 28 of 48

City of Tonganoxie 2024 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

2022 Actual

2023

2024

Adopted Adopted

Expenditures by Category Personal Services

639,940 $

756,870 $

814,489 1,399,355 103,600

Contractual Services

1,063,740 1,451,764

Supplies Equipment Grant Match

24,613 4,448

36,950

698,008 1,422,800

- - Total $ 1,732,742 2,943,592 $ $ 3,740,244 -

Expenditures by Fund General Fund Water Operations Sewer Operations

814,013 $

828,891 $

962,695 297,913 220,536 460,000 12,000 1,100

234,973 168,538 396,810

375,298 180,295 455,000

Sanitation Storm Water

1,750

7,000 1,100

Transient Guest Tax Capital Projects & Debt

116,657 1,096,008 1,786,000 Total $ 1,732,742 2,943,592 $ $ 3,740,244

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 Building Inspector

Total

Budget Considerations

Budget enhancements include up to 5% for employee merit pay increases. The 2024 budget also included a planned re- evaluation of the overall compensation structure for employees and addition of 1.5 paid holidays to the City'sholiday schedule. Other changes to the 2024 budget included supporting the requests submitted by the Tonganoxie Business Association, Tonganoxie Arts Council, Tonganoxie Historical Society, & Tonganoxie Farmers Market through direct funding support. The Administration Department's budget includes many of the professional services that the City contracts out each year, including legal services, city prosecutor, auditing services, payroll services, planning, animal control, information

Page 29 of 48

City of Tonganoxie 2024 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 - Fire, Nuisance, & Property Maintenance Code Enforcement 2022 2023

2024

Adopted Adopted

Actual

Expenditures by Category Personal Services

736,613 $

859,930 $

965,275 131,200 36,950 43,000

Contractual Services

105,928 30,693 31,154

168,700 34,450 136,301

Supplies Equipment Grant Match

806

Total $

905,195 1,199,381 $ $ 1,176,425

Expenditures by Fund General Fund

882,972 1,040,580 $ $ 1,151,425

Fire Capital Reserve

22,223

158,801

25,000

Total

905,195 1,199,381

1,176,425

Personnel Positions Fire Chief

1.0 1.0 1.0 5.0 8.0

Deputy Fire Chief/Codes Officer

Fire Captain

Firefighter or Firefighter-Lieutenant

Total

Budget Considerations

Budget enhancements include up to 5% for employee merit pay increases. The 2024 budget also included a planned re-evaluation of the overall compensation structure for employees. The Fire Department 2024 budget includes the addition of a new, part-time paid Firefighter position with budget authority for filling the position the entire year at an estimated total cost of $146,000. The 2024 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 5 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 2024 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. Other approved purchases included in the 2024 general fund Fire Department budget include $4,500 in various operational cost increases and 1/2 the cost of a new Fire Department storage facility with the balance paid from the Fire Equipment Fundusing water utility special assessment funding.

Page 30 of 48

2024 Adopted Budget City of Tonganoxie

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

- Patrol

- Investigations

- School Resource Officer

2022 Actual

2023

2024

Adopted Adopted

Expenditures by Category Personal Services

$ 1,122,009 1,343,463 $ $ 1,356,482

Contractual Services

87,535 73,904 169,380

92,800 75,100 6,500

134,900 71,450

Supplies Equipment

128,500 Total $ 1,452,828 1,517,863 $ $ 1,691,332 $ 1,384,043 1,503,863 $ $ 1,674,332 17,000 Total $ 1,452,828 1,517,863 $ $ 1,691,332 68,785 14,000

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 up to 5% for employee merit pay increases. The 2024 budget also included a planned re-evaluation of the overall compensation structure for employees and continuation of night shift differential pay for Police Department employees. Another change in the Police Department General Fund budget for staffing in 2024 was authorization of budget authority for $1,000 annual stipends for Rangemaster and Drug Recognition Expert areas of focus. Other approved increases included in the 2024 General Fund Police Department budget include various operational cost increases, including IT services. A major equipment upgrade for the Police Department included in the 2024 budget is the purchase of two new Chevy Tahoe vehicles for the Police Department fleet needs for a cost estimted at $115,000. In addition, $10,000 of infrastructure sales tax proceeds was dedicated for maintenance and repairs at the Police Station facility.

Page 31 of 48

City of Tonganoxie 2024 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.

2022 Actual

2023

2024

Adopted Adopted

Expenditures by Category Personal Services

725,484 $

778,288 $

844,077 2,067,550 237,700

Contractual Services

1,050,868 2,045,522

Supplies Equipment

146,427 195,252

208,300 801,237

549,000 Total $ 2,118,031 3,833,347 $ $ 3,698,327

Expenditures by Fund General Fund

284,405 $

378,187 $

490,102 1,444,171 613,754

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

846,097 1,475,024

406,463

569,136

54,619 9,298 250,397 19,800 42,166 204,785

50,000 5,000 631,000 320,000 405,000 -

93,300 7,000 550,000

260,000

240,000 Total $ 2,118,031 3,833,347 $ $ 3,698,327

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 2.0 1.0

Utilities Operator

Laborer (seasonal FTE)

Total

10.0

Budget Considerations

Budget enhancements include up to 5% for employee merit pay increases. The 2024 budget also included a planned re-evaluation of the overall compensation structure for employees. The 2024 budget included funding for one additional Utilities Operator full-time, benefitted position. Other additions to the Public Works Department budget for 2024 include continued funding for the 4th Street Bridge reconstruction capital project, as well as projects to complete sidewalk patching and repairs, waste water treatment plant improvements, stormwater engineering analysis, replacement of a 2001 Loader equipment, and purchase of a snow pusher attachment for skid steer equipment, a replacement mower, and a subsurface water leak detector. 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 $200,000 in 2023, marking the seventh consecutive year with at least $100,000 in infrastructure sales tax revenue dedicated to street infrastructure maintenance and preservation.

Page 32 of 48

City of Tonganoxie 2024 Adopted Budget Water Park

The Tonganoxie Water Park serves the residents of Tonganoxie and the surrounding communities during the summer months. Seasonal staff provide swimming lessons, pool rentals, and oversight for open swim and swim competitions.

- Public Swimming - Private Rentals

- Swimming Lessons - Swim Competitions

2022 Actual

2023

2024

Adopted Adopted

Expenditures by Category Personal Services

109,731 $

106,925 $

106,553 45,450 40,600

Contractual Services

31,307 33,212 5,193

32,050 28,600 5,500

Supplies Equipment

1,250

Total $

179,443 $

173,075 $

193,853

Expenditures by Fund General Fund

179,443 $

173,075 $

193,853 193,853

Total

179,443

173,075

Personnel Positions (All Seasonal) Pool Manager

1.0 2.0

Pool Assistant Manager

Lifeguards (FTE) Cashiers (FTE)

20.0

7.0

Total

30.0

Budget Considerations

The 2024 Water Park Department budget included a specific budget enhancement of $3,000 for a lounge chair replacement program expected to be continued for future years to account for deterioration due to aging and use and lifeguard stand purchases. Additional differences in the 2023 and 2024 adopted budgets include funding for approximately $36,000 in maintenance projects at the water park facility. Resurfacing of the pool was last completed in 2020 using funding from the infrastructure sales tax and in 2022-2023 projects were funded to complete refinishing and maintenance of the slide, slide support structure, and other elevated structures at the facility exposed to water and replace shade awnings.

Page 33 of 48

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