City of Tonganoxie 2025 Budget Book

CITY OF TONGANOXIE, KANSAS FISCAL YEAR 2025 ADOPTED BUDGET

Elected Officials & City Executive Staff on the date of budget adoption (September 3, 2024) Mayor David Frese

City Council Loralee Stevens Chris Donnelly Jacob Dale Jennifer McCutchen Matt Partridge

City Manager George Brajkovic

Department Directors Police Chief Greg Lawson Fire Chief John Zimbelman

Public Works Director Kent Heskett Assistant City Manager Dan Porter Appointed Officials City Attorney Anna Krstulic Municipal Court Judge Kenneth Moore

Page 1 of 44

TABLE OF CONTENTS (PAGE #)

OVERVIEW

CAPITAL PROJECT INFORMATION Capital Planning Procedures (34) Sources of Funding (34) Planned Projects (36) Pending/Future Projects (37) DEBT Debt Schedule (38) Debt Limit (40) Leases (40) Projected Future Debt (40) OTHER Personnel Schedule (41) Transfers (43) Fiscal Policies (44)

Budget Message (3) Budget in Brief (6) Organizational Chart (7)

Strategic Plan (8) City Overview (9) BUDGET INFORMATION

Budget Procedures (10) Budget Calendar (11) Fund Organization (11) Revenue Overview (12)

Expenditure Overview (13) General Fund Overview (15) Individual Fund Schedules (18)

DEPARTMENT BUDGETS Administration (28) Fire (29) Police (30) Public Works (31) Water Park (32) Library (33)

A DDITIONAL L INKS

Tonganoxie Strategic Plan

Tonganoxie Budget

Tonganoxie Audited Financial Statements

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Office of the City Manager

Mayor Frese and Members of the Tonganoxie City Council: It is my pleasure to present the City of Tonganoxie 2025 Adopted Budget, which was approved by the City Council on September 3, 2024 by a vote of 5-0. The Adopted Budget 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 3, 2024, 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 09-24-01 indicating such intent. The adopted budget increases the total City property tax rate by 0.062 mills (0 change for City levies and +0.062 for the City Library levies) compared to the current year mill levies. This change follows a 4-mill reduction approved in 2023 for the 2024 budget year. Strong Commercial and Residential Development Activity There is continued activity within the Tonganoxie Business Park. We were happy to see Hill’s Pet Nutrition facility appraised by the Leavenworth County Appraisers Office with a value of $88.9M, which resulted in an additional $20M+ of assessed valuation for USD 464’s capital outlay mills. In addition, the City was able to negotiate a 10 year Fixed Payment-in-lieu-of taxes (PILOT) with Hill’s, which allows each taxing jurisdiction within the City of Tonganoxie Tax District to get annual payments distributed from that PILOT. Finally, Hill’s has become a significant water user for the City’s water supply, resulting in increased utility revenues. We are also excited to see the new DSM-Firmenich facility is nearing completion. This $47M investment for an approximate 54,000 sqft building has completed the building’s outer shell and is on track for a targeted Q3 2025 opening. Unilock, the Business Park’s first tenant, began the planning process for the construction of a 56,000 sqft manufacturing plant, with a connector building addition of the existing Sales Office. Outside of the Tonganoxie Business Park, there is continued activity near the Urban Hess Business Park and Polished and Decorative Concrete completed construction and opened a 20,000 sqft facility. This is another example of a local business owner expanding their company’s footprint locally, and this project joins Industrial Services Technology, Wilson Glass and DL Granite in doing such. Additionally, late in the year City staff worked to foster a sale of two lots in Urban Hess by the Leavenworth County Port Authority to Croucher & Associates, LLC for the construction of a 50,000 sqft warehouse. We’ve seen growth in our residential development as well, including strong performance in our newer multi-family projects and was highlighted by the private sale of the West Village Apartments and Townhomes project. We also continued strong growth by seeing additional phases of single-family development in Stone Creek with the Rausch Coleman’s proposal for 142 new single-family homes in the Stone Creek Development area, representing an approximate $58M Capital Investment. Issuing 31 building permits prior to year-end.

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Budget Overview Some of the most significant initiatives funded in the 2025 Adopted Budget include: Investing in Well Planned and Maintained Infrastructure • Completion of 4th Street Bridge Replacement & Pedestrian Improvements • 8 th consecutive year of increased levels of street maintenance and preservation • Waste Water Treatment Plant Expansion – Phase 1 • Water Tower Repainting • Collaboration with USD 464 for portions of 14 th Street/East St Corridor Improvements Enhancing Local Amenities & Services • City Water Park facility painting & replacement of diving boards • 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 o Tongie Days & Mayor’s Tree Lighting Community Events • Leavenworth County Development Corporation Funding Support Supporting Outstanding City Services & Local Leadership • 5% merit opportunity for Full-Time Employees & 457(b) match increase • Police Department Purchase of two Chevrolet Tahoe Vehicles • Police Department & Fire Department Operational Budget Increases • Police Station & Fire Station facility maintenance/updates • Conversion of one Administration position from Part-Time to Full-Time • Replacement of three Public Works utility trucks • Purchase of Public Works Lift and Mobile Generator Equipment Promoting Financial Stability • The City’s tax base (total assessed valuation) grew by 4.8% from the prior year • Adopted budget includes 0.062 mill increase for net Library & Library Benefits levies • Meeting all existing debt service obligations for previous infrastructure investments with efforts to minimize or avoid future debt issuances • No proposed rate changes for water, sewer, solid waste, or stormwater utilities

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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 Community’s engagement with their local government to help develop key programs and initiatives. The City Council’s commitment to the Strategic Plan continues to drive policy decisions, and the growing and diversified tax base is reflective of those efforts. 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 2025. Respectfully submitted, George Brajkovic City Manager

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Budget-in-Brief Tonganoxie has many dedicated funds to keep track of tax revenue and budget for specific purposes. The largest of these, the General Fund, pays for most major government functions. The General Fund operating expenditure budget totals $4,752,502 in 2025. The 2025 General Fund budget represents a 2.5% increase over the 2024 operating budget. Major Tax Explanations The 2025 local sales tax rate of 9.25% is divided among three different taxing entities. The State of Kansas receives 6.5%, Leavenworth County receives 1.0%, and the City of Tonganoxie receives 1.75%. Of the City’s 1.75% sales tax, 1.000% is a general sales tax and 0.75% is specifically used for construction of new capital improvements, maintaining new and current infrastructure, funding debt issued for capital improvements, and the construction of a new public library. Any change in the City’s sales tax rate must be approved by a majority of voters. The Leavenworth County and City of Tonganoxie 20-year sales tax measures passed in 2016 and 2017, respectively.

Local Sales Tax Rate (9.25%) Breakdown State of Kansas, 70%

Leavenworth County, 11% City of Tonganoxie, 19%

The 2024 (2025 calendar/budget year) Property Tax rate for the City of Tonganoxie is 40.757 mills (34.314 mills City & 6.443 mills Library). Taxes paid by Tonganoxie property owners not only fund the city government services, but the services provided by USD 464, Leavenworth County, the Tonganoxie Recreation Commission, the Tonganoxie Public Library, and the State of Kansas. school district. The City of Tonganoxie receives approximately 23.7% and the Library receives approximately 4.4% of total property tax revenues from local taxpayers.

State of KS, $0.01

Rec Commission, $0.03

City , $0.24

USD 464, $0.41

Leavenworth County, $0.26

Library (City), $0.05

Interested in learning more about the City’s budget? View more detailed information in the City’s complete 2025 Adopted Budget Book, recordings and agenda packets from City Council meetings, and other information on the City’s website tonganoxie.org.

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Organizational Chart

City Attorney

Municipal Court Judge

Planning Commission

Board Appointments

Library Board

Mayor & City Council (Governing Body)

Administration

Police

City Manager

Public Works

Fire

Water Park

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Strategic Plan In 2016 the City of Tonganoxie completed a significant strategic planning process that culminated in the formulation of a strategic planning framework. The Framework includes eight Critical Success Factors which were identified to reinforce how the day to day business of the City supports achieving the Vision. No less than once per year the Governing Body reviews the Strategic Plan to determine whether adjustments to the Strategic Plan or City operations are necessary.

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City Overview Tonganoxie, with a population of 6,012, is strategically located in northeast Kansas in the Kansas City metropolitan area. Tonganoxie enjoys low crime, high-quality schools, and excellent amenities including a modern water park, trails, public events, and a historic downtown business district. Tonganoxie is ideally situated for quick, easy transportation access on US 24-40 Highway and is located three miles north of Interstate 70. Tonganoxie is approximately 25 minutes from downtown Kansas City, 15 minutes from Lawrence, and 40 minutes from Topeka, the capital of Kansas.

Source -US Census Bureau

37 years median age

2,232 housing units

66% owner occupied housing

$77,500 median household income

97.4% attainment of high school degree 37.9% attainment of bachelor's degree

11% of population have veteran status

The City of Tonge-Noxie was established on July 21, 1866 when Magdalena Bury, a German immigrant who resided in the area with her husband Christian, recorded the first plat consisting of 40 acres of property. After 1900, the spelling was amended to its current form. Tonganoxie derives its unique name from a member of the Delaware Native American tribe that once occupied land in what is now Leavenworth County and western Wyandotte County. Tonganoxie is within the Unified School District #464 which enrolled 1,963 total students in 2024 and operates 1 respective elementary school, middle school, and high school facility within the City of Tonganoxie. In 2013 Tonganoxie exceeded a population of 5,000 residents and was approved to transition from a City of the third class to a City of the 2nd class as classified by the State of Kansas. On July 9, 2013, Governor Sam Brownback signed a proclamation celebrating this development. Tonganoxie has a modified version of a council-manager form of government. The mayor and five councilmembers are elected at-large and serve staggered four-year terms. The Mayor recommends appointments of the Municipal Court Judge, City Attorney, and members of the City Planning Commission & Library Board with the confirmation of the City Council. The City Manager has authority over and manages municipal operations and serves at the pleasure of the City Council. The City Manager also prepares the annual budget for consideration and approval by the City Council.

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Budget Procedures

1 PREPARATION •Review of current year budget performance •Develop base budget assumptions •Conduct Spring Retreat •January - March

2 FORMULATION •Review capital needs •Develop base budget & capital maintenance & improvement plan (CMIP) •April - May

3 INPUT COLLECTION •Provide department updates & requests •Conduct community survey •Conduct Council work sessions •June - July 4 ADJUSTMENT •Conduct public hearing(s) •Finalize budget assumptions & funded initiatives •Implement changes as necessary •August - September

5 FINAL APPROVAL •Public hearing(s) •Required City Council approval step for State of Kansas budget forms •Required Council approval & certification to County officials before October 1

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2025 Budget Development Calendar

Council Budget Work Sessions July 1, 2024 & July 15, 2024

Publication of proposed budget and notice of public hearing & Revenue Neutral Rate hearing July 24, 2024 Budget & RNR Public Hearing and Adoption September 3, 2024

Spring Retreat March 23, 2024

CMIP Work Session #1 May 20, 2024

Department Presentations Work Session June 17, 2024

PW Dept & Base Budget Projections

County Clerk provides estimated assessed valuation June 15, 2024

Approved Budget Delivered to County Clerk September 17, 2024

Work Session June 3, 2024

Fund Organization

•Funded primarily by property tax. •General Fund •Debt, Bond & Interest Fund •Funded by business-specific revenues •Water Operations •Sewer Operations •Sanitation •Stormwater

Governmental Activity Funds

Enterprise Funds

•Funded by sales tax and other revenue sources •Capital Projects

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

Capital Project & Equipment Funds

•Funded by specific and often restricted-use revenues •Transient Guest Tax •Library Operations •Special Parks •Special Alcohol & Drug Programs •Special Highway •Infrastructure Sales Tax •Used to report assets held by the City in a custodial capacity •Court Bonds •Payroll clearing fund

Special Revenue Funds

Agency Funds

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Revenue Overview Revenue projected by fund and category are demonstrated in the following tables. The fund summary pages of the budget book offer more details about the sources of revenue in individual funds and planned utilization. 2022 2023 2024 2025 Revenue Revenue Revenue Revenue Fund Actual Actual Budget Adopted General 3,871,608 4,536,841 4,325,638 4,501,608 Water Operations 1,511,785 1,653,336 1,984,800 1,945,800 Sewer Operations 960,595 1,062,010 1,380,000 1,279,000 Sanitation 443,337 453,051 460,000 468,000 Storm Water 47,487 48,599 105,300 97,000 Transient Guest Tax 1,198 1,905 1,100 2,200 Library Operations 555,386 582,990 618,350 627,484 Special Parks 5,559 4,365 7,000 10,000 Special Alcohol & Drug Programs 0 0 0 0 Special Highway 412,034 416,877 575,000 1,831,200 Infrastructure Sales Tax 706,415 777,742 802,200 759,330 Capital Projects 888,869 958,242 1,808,613 1,334,000 Fire Equipment 106,478 116,504 118,000 198,000 Police Equipment 56,384 17,611 51,901 23,000 Sewer Capital 307,897 48,069 62,500 62,500 Water Capital 509,620 48,417 62,500 62,500 Capital Reserve 0 0 0 0 Debt, Bond, and Interest 897,752 801,984 801,881 810,335 Total $11,282,404 $11,528,543 $13,164,783 $14,011,957

2022

2023

2024

2025

Revenue

Revenue Budget

Revenue Adopted

Category General

Actual

2,752,294 2,393,522 169,904 392,278 166,079 271,986 136,049 190,586 3,622,259 1,187,448 11,282,403

3,041,200 2,612,895 171,536 444,113 157,301 194,599 176,781 238,332 3,369,463 1,122,322 11,528,543

3,226,583 2,741,393 166,790 420,000 161,300 120,200 140,300 4,058,700 1,332,960

3,392,307 2,571,800 166,200 499,000 170,000 140,300 190,300 3,908,000 1,559,500 1,414,550 14,011,957

Water Operations Sewer Operations

Sanitation

Storm Water

Transient Guest Tax Library Operations

Special Parks

Special Alcohol & Drug Programs Debt, Bond, and Interest

796,557

13,164,783

Total

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Expenditure Overview Expenditures projected by fund, department, and category are summarized in the following tables. 2022 2023 2024

2025

Expenditure

Fund

Actual

Budget

Adopted

General

3,544,876 1,475,898 1,020,803

3,839,732 1,842,187 1,116,978

4,635,307 1,984,800 1,380,000

4,752,502 2,122,835 1,621,119

Water Operations Sewer Operations

Sanitation

396,810 56,369

394,248

460,000 105,300

468,000 97,000 627,484 10,000 5,000

Storm Water

6,069

Transient Guest Tax Library Operations

1,100

561,559

572,443

618,350

Special Parks

9,298

4,984

7,000

Special Alcohol & Drug Programs

Special Highway

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

595,183 437,500 796,074 184,909 402,186 309,926 7,923

575,000 597,500 74,693 70,183 260,000 240,000 1,808,613

1,875,000 1,231,850 3,235,263

Infrastructure Sales Tax

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

179,693 33,000 546,000 395,000

Debt, Bond, and Interest

857,879

801,009

801,881

804,230

Total

$9,213,009

$11,311,351

$13,619,727

$18,003,976

2022

2023

2024

2025

Expenditure

Department

Actual

Budget

Adopted

General & Administration

1,411,997

2,234,210

3,425,574

4,905,770

Municipal Court Animal Control Code Inspection & Enforcement Planning and Zoning

189,647 13,400 87,499 22,492

188,233 12,740 118,014 21,779 40,179

176,664 15,400 120,606 73,000 34,000

188,042 16,000 119,174 50,000 36,500

City Council

7,707

Police

1,452,828 2,118,031

1,401,756 3,335,886 1,097,051

1,762,215 3,723,327 1,231,625

1,763,437 5,952,388 1,378,638

Public Works

Fire

905,195 179,443 561,559

Parks Library

182,996 572,443

193,853 618,350

197,972 627,484

1,480,814

1,388,564

1,567,613

1,496,721 1,271,850

Debt Service Transfers

782,397

717,500

677,500

Total

$9,213,009

$11,311,351

$13,619,727

$18,003,976

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2022

2023

2024

2025

Expenditure

Category

Actual

Budget

Adopted

Personal Services Contractual Services

3,413,941 2,820,774

3,640,230 3,631,193

4,229,876 4,447,805

4,481,021 5,829,134

Commodities Capital Outlay

308,849 405,427

321,506

490,300

467,050

1,612,358

2,206,633

4,432,200

Grants and Other Programs

806

26,000

Debt Service

1,480,814

1,388,564

1,567,613

1,496,721 1,271,850

Transfers

782,397

717,500

677,500

Total

$9,213,008

$11,311,351

$13,619,727

$18,003,976

Trends in Expenditures by Category - All Funds

0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000

Personal Services

Contractual Services

Commodities Capital Outlay

Grants and Other Programs

Debt Service Transfers

2022 Actual

2023 Actual

2024 Budget 2025 Budget

2025 Expenditures by Category Personal Services

25%

Contractual Services

Commodities

25%

Capital Outlay

Grants and Other Programs

32%

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General Fund Overview This fund is used as the primary operating fund for the City and provides resources to support a large variety of City services and programs, which are described in more detail on individual department pages within the budget book. The General Fund is largely supported by receipts of property and sales tax, in addition to other wider-ranging types of revenue such as municipal court fines, development charges, and water park user fees. 2022 2023 2024 2025 Revenue Revenue Revenue Revenue Revenue Category Actual Actual Budget Adopted Property Taxes 1,647,113 2,004,686 2,185,988 2,307,838 Sales & Use Taxes 945,798 1,039,541 1,112,650 1,015,470 Franchise Fees 392,278 444,113 420,000 499,000 Charges for Service 166,079 157,301 161,300 170,000 Licenses & Permits 198,254 122,158 78,200 88,300 Fines 135,729 176,561 140,000 190,000 Grants and Other Revenues 62,297 70,075 67,500 91,000 Interest 129,060 372,405 80,000 100,000 Transfers 195,000 150,000 80,000 40,000 Total $3,871,608 $4,536,840 $4,325,638 $4,501,608 Expenditure Category Personal Services 2,406,727 2,623,807 3,167,502 3,340,752 Contractual Services 794,195 883,912 1,059,555 981,650 Commodities 192,278 190,410 244,800 250,050 Capital Outlay 151,677 141,603 163,450 180,050 Grants and Other Programs 0 0 0 0 Debt Service 0 0 0 0 Transfers 0 0 0 0 Total $3,544,877 $3,839,732 $4,635,307 $4,752,502

Expenditure Department Administration

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

606,278 163,622 12,740 118,014 21,779 40,179 353,456 946,834 182,996 1,393,833

666,677 158,012 15,400 120,606 73,000 34,000

709,105 166,540 16,000 119,174 50,000 36,500

Municipal Court Animal Control Code Inspection & Enforcement Planning and Zoning

City Council

7,707

Police

1,384,043

1,692,032

1,730,437

Public Works

284,405 882,972 179,443

490,102

493,136

Fire

1,191,625

1,233,638

Parks

193,853

197,972

Debt Service

0 0

Transfers

Total

$3,544,876

$3,839,731

$4,635,307

$4,752,502

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2025 Revenue Summary - General Fund

Property Taxes Sales & Use Taxes Franchise Fees Charges for Service Licenses & Permits Fines Grants and Other Revenues Interest Transfers

2% 2% 1%

11%

51%

23%

2025 Expenditure Summary - General Fund

Personal Services

Contractual Services

Commodities

21%

Capital Outlay

70%

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2025 Department Summary - General Fund

Administration

Municipal Court

15%

26%

Animal Control

Code Inspection & Enforcement Planning and Zoning

City Council

Police

10%

36%

Public Works

Fire

Parks

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General Fund

2022

2023

2024

2025

Actual

Budget

Adopted

901,805

1,228,536

1,925,644

1,615,975

Beginning Fund Balance

Revenues

Property Taxes Sales & Use Taxes Franchise Fees Charges for Service Licenses & Permits

1,647,113 945,798 392,278 166,079

2,004,686 1,039,541 444,113 157,301

2,185,988 1,112,650 420,000 161,300

2,307,838 1,015,470 499,000 170,000

198,254 135,729 62,297 129,060

122,158 176,561 70,075 372,405

78,200 140,000 67,500 80,000 80,000

88,300 190,000 91,000 100,000 40,000

Fines

Grants & Other Revenues

Interest Transfers

195,000 3,871,608

150,000 4,536,840

Total Revenues

4,325,638

4,501,608

4,773,413

5,765,376

6,251,282

6,117,583

Total Resources

Expenditures

Personal Services Contractual Services

2,406,727 794,195 192,278 151,677

2,623,807 883,912 190,410 141,603

3,167,502 1,059,555 244,800 163,450

3,340,752 981,650 250,050 180,050

Commodities Capital Outlay Debt Service

0 0

Transfers

Total Expenditures

3,544,877

3,839,732

4,635,307

4,752,502

1,228,536

1,925,644

1,615,975

1,365,081

Ending Fund Balance

1,390,592 225,383

1,425,751 -60,670

Reserve by Policy

Over/(Under) Policy Target

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Water Operations Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

862,357

898,245

709,395

Revenues

Sales & Use Taxes Charges for Service

10,730

19,947

15,000

36,000

1,483,769

1,615,667

1,952,000

1,892,000

Fines

320

220

300

Grants & Other Revenues

16,967

17,502

17,500

Total Revenues

1,511,786

1,653,336

1,984,800

1,945,800

2,374,143

2,551,581

2,694,195

2,655,195

Total Resources

Expenditures

Personal Services Contractual Services

496,568 554,188 30,315

633,875 756,190 48,269 74,984

548,084 1,074,500

516,532 1,213,000

Commodities Capital Outlay Debt Service

85,500 34,000 202,716 40,000

71,000 134,000 168,303 20,000

194,828 199,999 1,475,898

166,368 162,500 1,842,186

Transfers

Total Expenditures

1,984,800

2,122,835

898,245

709,395

532,360

Ending Fund Balance Sewer Operations Fund

2022

2023

2024

2025

Actual

Budget

Adopted

701,336

641,128

586,159

Beginning Fund Balance

Revenues

Sales & Use Taxes Charges for Service

960,595

1,062,010

1,380,000

1,279,000

Grants & Other Revenues

Total Revenues

960,595

1,062,010

1,380,000

1,279,000

1,661,931

1,703,138

1,966,159

1,865,159

Total Resources

Expenditures

Personal Services Contractual Services

417,282 122,711 35,008

314,912 129,355 50,117 141,213

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

543,237 333,000 67,000 191,000

Commodities Capital Outlay Debt Service

370,802 75,000 1,020,803

363,882 117,500 1,116,979

505,710 40,000 1,380,000

466,882 20,000 1,621,119

Transfers

Total Expenditures

Page 19 of 44

Sanitation Fund

2022

2023

2024

2025

Actual

Budget

Adopted

178,816

225,342

284,145

Beginning Fund Balance

Revenues

Sales & Use Taxes Charges for Service

443,337

453,051

460,000

468,000

Grants & Other Revenues

Total Revenues

443,337

453,051

460,000

468,000

622,153

678,393

744,145

752,145

Total Resources

Expenditures

Personal Services Contractual Services

13,201 383,610

394,248

460,000

468,000

Commodities Capital Outlay Debt Service

0 0 0 0

Transfers

Total Expenditures

396,811

394,248

460,000

468,000

225,342

284,145

Ending Fund Balance Stormwater Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

65,467

56,585

99,115

42,515

Revenues

Sales & Use Taxes Charges for Service

47,487

48,599

48,700

50,000

Grants & Other Revenues

Total Revenues

47,487

48,599

48,700

50,000

112,954

105,184

147,815

92,515

Total Resources

Expenditures

Personal Services Contractual Services

47,112 9,257

896

100,300

92,000 5,000

Commodities Capital Outlay Debt Service

5,173

5,000

0 0 0

Transfers

Total Expenditures

56,369

6,069

105,300

97,000

56,585

99,115

42,515

-4,485

Ending Fund Balance

Page 20 of 44

Transient Guest Tax Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

1,198

3,103

Revenues

Sales & Use Taxes Charges for Service

1,198

1,905

1,100

2,200

0 0

Grants & Other Revenues

Total Revenues

1,198

1,905

1,100

2,200

1,198

3,103

4,203

5,303

Total Resources

Expenditures

Personal Services Contractual Services

0 0 0 0 0 0 0

1,100

5,000

Commodities Capital Outlay Debt Service

0 0 0 0

Transfers

Total Expenditures

1,100

5,000

1,198

3,103

303

Ending Fund Balance Library Operations Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

7,283

1,110

11,657

Revenues

Property Taxes Charges for Service

475,396

497,030

517,350

535,984

Grants & Other Revenues

79,990 555,386

85,960 582,990

101,000 618,350

91,500 627,484

Total Revenues

562,669

584,100

630,007

639,141

Total Resources

Expenditures

Personal Services Contractual Services

80,163 481,396

67,636 504,807

90,000 528,350

80,500 546,984

Commodities Capital Outlay Debt Service

0 0 0 0

Transfers

Total Expenditures

561,559

572,443

618,350

627,484

1,110

11,657

Ending Fund Balance

Page 21 of 44

Special Parks Fund

2022

2023

2024

2025

Actual

Budget

Adopted

24,197

20,458

19,839

Beginning Fund Balance

Revenues

Alcohol Taxes

5,559

4,365

5,443

4,800

Charges for Service Grants & Other Revenues

0 0

1,557 7,000

5,200 10,000

Total Revenues

5,559

4,365

29,756

24,823

26,839

29,839

Total Resources

Expenditures

Personal Services Contractual Services

1,050 8,248

2,015 2,969

4,000 3,000

7,000 3,000

Commodities Capital Outlay Debt Service

0 0 0

Transfers

Total Expenditures

9,298

4,984

7,000

10,000

20,458

19,839

Ending Fund Balance

Special Alcohol & Drug Programs Fund 2022

2023

2024

2025

Actual

Budget

Adopted

Beginning Fund Balance

Revenues

Alcohol Taxes

0 0 0 0

Charges for Service Grants & Other Revenues

Total Revenues

Total Resources

Expenditures

Personal Services Contractual Services

0 0 0 0 0 0 0

Commodities Capital Outlay Debt Service

Transfers

Total Expenditures

Ending Fund Balance

Page 22 of 44

Special Highway Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

678,200

839,836

661,530

Revenues

Fuel Taxes

169,904 72,131 169,999 412,034 0

171,536 70,341 175,000 416,877 0

166,790 40,000 168,210 200,000 575,000

166,200 50,000 1,225,000 390,000 1,831,200

Licenses and Permits Grants & Other Revenues

Transfers

Total Revenues

1,090,234

1,256,713

1,236,530

2,492,730

Total Resources

Expenditures

Personal Services Contractual Services

249,603

595,183

575,000

1,725,000

Commodities Capital Outlay Debt Service

0 0 0 0

795

150,000

0 0

Transfers

Total Expenditures

250,398

595,183

575,000

1,875,000

839,836

661,530

617,730

Ending Fund Balance Infrastructure Sales Tax Fund

2022

2023

2024

2025

Actual

Budget

Adopted

568,978

767,995

1,108,237

1,312,937

Beginning Fund Balance

Revenues

Sales & Use Taxes

706,415

777,742

802,200

759,330

Total Revenues

706,415

777,742

802,200

759,330

1,275,393

1,545,737

1,910,437

2,072,267

Total Resources

Expenditures

Personal Services Contractual Services

0 0 0 0 0

Commodities Capital Outlay Debt Service

Transfers

507,398 507,398

437,500 437,500

597,500 597,500

1,231,850 1,231,850

Total Expenditures

767,995

1,108,237

1,312,937

840,417

Ending Fund Balance

Page 23 of 44

Capital Projects Fund Beginning Fund Balance

2022

2023

2024

2025

Actual

Budget

Adopted

1,049,613

1,779,412

1,941,579

Revenues

Sales & Use Taxes

723,822 10,949 154,098

769,396 58,846 130,000

805,000 867,613 136,000

754,000

Grants & Other Revenues

Transfers

580,000

Total Revenues

888,869

958,242

1,808,613

1,334,000

1,938,482

2,737,654

3,750,192

3,275,579

Total Resources

Expenditures

Personal Services Contractual Services

126,604

106,061 16,645 650,756 22,613 796,075 0

295,000 71,000 1,420,000

217,500 65,000 2,930,150

Commodities Capital Outlay Debt Service

9,853

0 0

Transfers

22,613 159,070

22,613

Total Expenditures

1,808,613

3,235,263

1,779,412

1,941,579

40,316

Ending Fund Balance Fire Equipment Fund Beginning Fund Balance Charges for Service Grants & Other Revenues

2022

2023

2024

2025

Actual

Budget

Adopted

218,965

268,527

200,122

243,429

Revenues

90,909 15,568

93,649 22,855

93,000 25,000

94,000 104,000

Transfers

Total Revenues

106,477

116,504

118,000

198,000

325,442

385,031

318,122

441,429

Total Resources

Expenditures

Personal Services Contractual Services

0 0 0

7,319

62,634

15,000

Commodities Capital Outlay

14,098

87,583

25,000

119,000 26,000 34,693 179,693

Grants and Other Programs

806

Debt Service

34,692 56,915

34,692 184,909

34,693 74,693

Total Expenditures

268,527

200,122

243,429

261,736

Ending Fund Balance

Page 24 of 44

Police Equipment Fund

2022

2023

2024

2025

Actual

Budget

Adopted

52,932

40,531

50,219

31,937

Beginning Fund Balance

Revenues

Licenses and Permits Grants & Other Revenues

1,600 48,204 6,580 56,384 0

2,100 9,531

2,000 43,901 6,000 51,901 0

2,000 15,000 6,000 23,000 0

Transfers

Contractual Services Total Revenues

5,980 17,611

109,316

58,142

102,120

54,937

Total Resources

Expenditures

Personal Services Contractual Services

0 0

0 0 0 0 0

0 0

Commodities Capital Outlay Debt Service

23,890 44,895

7,923

6,000 64,183

6,000 27,000

0 0

Transfers

Total Expenditures

68,785

7,923

70,183

33,000

40,531

50,219

31,937

21,937

Ending Fund Balance Sewer Capital Fund Beginning Fund Balance Charges for Service Grants & Other Revenues

2022

2023

2024

2025

Actual

Budget

Adopted

473,450

739,181

385,064

187,564

Revenues

307,897

48,069

62,500

0 0

Transfers

Total Revenues

307,897

48,069

62,500

781,347

787,250

447,564

250,064

Total Resources

Expenditures

Personal Services Contractual Services

31,325

181,267

10,000

220,000

Commodities Capital Outlay

10,841

220,919

250,000

326,000

Grants and Other Programs

0 0

Debt Service

Total Expenditures

42,166

402,186

260,000

546,000

739,181

385,064

187,564

-295,936

Ending Fund Balance

Page 25 of 44

Water Capital Fund

2022

2023

2024

2025

Actual

Budget

Adopted

323,430

628,265

366,756

189,256

Beginning Fund Balance

Revenues

Charges for Service Grants & Other Revenues

288,265 221,355

48,417

62,500

0 0

Transfers

Total Revenues

509,620

48,417

62,500

833,050

676,682

429,256

251,756

Total Resources

Expenditures

Personal Services Contractual Services

21,663 183,122

14,625 295,301

20,000 220,000

20,000 375,000

Commodities Capital Outlay

0 0 0

Grants and Other Programs

Debt Service

Total Expenditures

204,785

309,926

240,000

395,000

628,265

366,756

189,256

-143,244

Ending Fund Balance Debt, Bond, and Interest Fund

2022

2023

2024

2025

Actual

Budget

Adopted

208,500

248,373

249,348

Beginning Fund Balance

Revenues

Property Taxes

629,785

539,484

523,245 17,136 261,500

548,485

Grants & Other Revenues

4,667

Transfers

263,300

262,500

261,850

Total Revenues

897,752

801,984

801,881

810,335

1,106,252

1,050,357

1,051,229

1,059,683

Total Resources

Expenditures

Personal Services Contractual Services

0 0 0 0 0

Commodities Capital Outlay

Grants and Other Programs

Debt Service

857,879 857,879

801,009 801,009

801,881 801,881

804,230 804,230

Total Expenditures

248,373

249,348

255,453

Ending Fund Balance

Page 26 of 44

Department Budgets The table below shows the relationship between major funds and the core activities of City departments. Major Funds Departments/Services

Public Works

Water Park

Administration

Fire

Police

Library

General

Water Operations Sewer Operations Sanitation

Storm Water

Transient Guest Tax

Library Operations Special Parks

Special Alcohol & Drug Programs Special Highway Infrastructure Sales Tax Capital Projects

Fire Equipment

Police Equipment

Sewer Capital

Water Capital Debt, Bond, and Interest

Page 27 of 44

Administration Department Overview 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. Services directly provided include finance, human resources, community development, municipal court, codes, inspections, utility billing, and customer service. The Administration Department's budget includes many of the professional services that the City contracts out each year, including legal services, city planning, city engineering, city prosecutor, probation services, auditing services, payroll services, animal control, residential trash disposal, residential recycling, and information technology services. Budget Details Budget enhancements include up to 5% for employee merit pay increases. The 2025 budget also included a planned increased City contribution to employee 457(b) retirement savings plans and review and updates to the City’s various personnel policies. One additional full-time, benefitted position (Administrative Assistant) was budgeted in the department. Other initiatives included increased funding for community events and continued support for the requests submitted by the Tonganoxie Business Association, Tonganoxie Arts Council, Tonganoxie Historical Society, & Tonganoxie Farmers Market for direct funding support. Expenditures by Category and by Fund 2022 2023 2024 2025 Expenditure Expenditure Expenditure Expenditure Expenditure Category Actual Actual Budget Adopted Personal Services 639,940 718,439 818,489 987,236 Contractual Services 1,063,740 1,127,440 1,500,355 1,366,650 Commodities 24,613 28,952 103,600 93,150 Capital Outlay 4,448 740,324 1,422,800 2,868,450 Grants and Other Programs 0 0 0 0 Total $1,732,741 $2,615,155 $3,845,244 $5,315,486

Expenditure Fund General Water Operations Sewer Operations

814,013 234,973 168,538 396,810

962,612 328,609 156,224 394,248

1,067,695 297,913 220,536 460,000

1,097,319 308,460 277,057 468,000

Sanitation

Storm Water

1,750

0 0

12,000 1,100

12,000 5,000

Transient Guest Tax

Capital Projects

116,657

773,462

1,786,000 $3,845,244

3,147,650 $5,315,486

Total

$1,732,741

$2,615,155

Page 28 of 44

Fire Department Overview The Fire Department provides emergency medical, fire suppression, fire inspections, and fire investigation services to the Tonganoxie community and neighboring jurisdictions. All personnel are certified EMT's and apparatus operators and the department staffing is comprised of a blend of full-time paid, part-time paid, and volunteer employees. Budget Details Budget enhancements include up to 5% for employee merit pay increases. The 2025 budget also included $15,500 in enhancements in operational costs, $10,000 in capital funding for Fire Station kitchen and living space renovations, and 80% grant coverage of an estimated $130,000 project cost for replacement of Fire Department radio equipment dependent upon successful receipt of the grant. The 2025 budget includes the continued annual debt service payments for a fire engine pumper purchased in 2018, which had an estimated total purchase cost of $300,449 after the trade-in of an existing, older apparatus. The funding allocation for this debt service is shown as debt service and is not included in the Fire Department's operating budget. The 2025 budget also includes the continued allocation of $10,000 per year to replace Personal Protective Equipment (PPE), to be paid for out of the Fire Equipment fund. Expenditures by Category and by Fund 2022 2023 2024 2025 Expenditure Expenditure Expenditure Expenditure Expenditure Category Actual Actual Budget Adopted Personal Services 736,613 777,468 1,000,275 1,029,788 Contractual Services 105,928 162,053 146,200 146,400 Commodities 30,693 28,316 36,950 39,450 Capital Outlay 31,154 129,214 48,200 137,000 Grants and Other Programs 806 0 0 26,000 Total $905,194 $1,097,051 $1,231,625 $1,378,638

Expenditure Fund General Fire Equipment

882,972 22,223 $905,195

946,834 150,217

1,191,625

1,233,638 145,000 $1,378,638

40,000

Total

$1,097,051

$1,231,625

Page 29 of 44

Police Department Overview The Police Department provides patrol, investigations, and school resource officer services and employs a highly trained and accredited law enforcement team intent on preserving the safety of the Tonganoxie community. Budget Details Budget enhancements include up to 5% for employee merit pay increases. The 2025 budget also included $4,500 in enhancements in automotive maintenance, $1,500 towards replacement of conducted energy weapons, $7,500 in capital funding for Police Station flooring renovations, and purchase of two new Chevy Tahoe vehicles for the Police Department fleet for a cost estimated at $136,000. Expenditures by Category and by Fund 2022 2023 2024 2025 Expenditure Expenditure Expenditure Expenditure Expenditure Category Actual Actual Budget Adopted Personal Services 1,122,009 1,219,215 1,370,482 1,426,787 Contractual Services 87,535 110,765 134,900 123,600 Commodities 73,904 66,528 71,450 73,550 Capital Outlay 169,380 5,248 185,383 139,500 Grants and Other Programs 0 0 0 0 Total $1,452,828 $1,401,756 $1,762,215 $1,763,437

Expenditure Fund General Police Equipment

1,384,043

1,393,833

1,692,032

1,730,437

68,785

7,923

70,183

33,000

Total

$1,452,828

$1,401,756

$1,762,215

$1,763,437

Page 30 of 44

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