City of Tonganoxie 2021 Budget Book

Tonganoxie, Kansas

C I T Y O F TONGANOX I E , K AN S A S

ADOPTED BUDGET FISCAL YEAR 20

&LW\2IILFLDOVDWWKHGDWHRI%XGJHW$GRSWLRQ

M a y o r 'DYLG)UHVH C i t y C o u n c i l 5RFN\+LPSHO &KULV'RQQHOO\ /LVD3DWWHUVRQ /RUDOHH6WHYHQV -DFRE'DOH

C i t y 0DQDJHU *HRUJH%UDMNRYLF

CITY OF TONGANOXIE, KANSAS 2021 ADOPTED BUDGET TABLE OF CONTENTS

Introduction Budget Message……………………………… 1- 2 Property Taxes at a Glance………………..… 3 Organizational Chart………………………… 4 Budget Overview & Fund Schedules Budget Overview…………………………….. 5 Revenues by Category……………………….. 6 Expenditure Summary ………………………. 7 General Fund Expenditure Summary………... 8 Individual Fund Schedules……………………. 9 - 26 Budget Allocation by Department & Service Administration……………………………….. 28 Fire Department……………………………... 29 Police Department………………………….... 30 Public Works………………………………… 31 Water Park…………………………………... 32 Library………………………………………... 33 Debt Service & Debt Limit……………………. 34 Transfers………………………………………..35 Appendixes A: Position Summary & Pay Ranges………….. 37 - 39 B: Debt Pro Forma Schedule……………….... 41 - 43 C: Glossary of Terms………………………... 44 - 48

Office of the City Manager

Mayor Frese and Members of the Tonganoxie City Council: It is my pleasure to present the City of Tonganoxie 2021 Adopted Budget, which was approved by the City Council on August 3, 2020 by a vote of 4-1. 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. The development of the 2021 budget included numerous opportunities for policy direction from the Governing Body and input from residents of Tonganoxie. Dedicated public hearing opportunities were held on June 15 and July 6 and staff also analyzed & presented the results of an online survey tool offered to utility customers. Following the Spring Retreat, the Governing Body held a Capital Maintenance & Improvement focused session, reviewed the Base Proposed Budget at the June 1 regular meeting, and completed four additional budget work sessions before final adoption. Budget Overview The maximum expenditure budget authority proposed in 2021 totals $8,967,609. The total planned expenditures for all funds (including non-budgeted funds) in 2021 is $8,706,375, which is a decrease of 8% from 2020. The total property tax levy is $2,047,209, which is an increase of 7% over the total tax levy in 2020. The increase in property tax revenue represents the entirety of collections from all newly annexed properties within the City limits, the difference in collections from properties changed in use, and the effect of increased overall assessed valuation of existing properties by the Leavenworth County Appraiser. The total property tax revenue also includes $355,337 collected and remitted to the Tonganoxie Public Library. Other key revenue assumptions include flat franchise fees, anticipation of 1% increase in collection of City Sales & Use Tax and a 3% decrease in the City’s share of Leavenworth County Sales and Use Tax. Programmed use of the 3/4 cent Infrastructure Sales Tax is a key component of the 2021 budget. $262,900 is dedicated towards the debt service commitments associated with the City’s $3.75M investment in the Tonganoxie Public Library facility completed in 2020. In addition, $105,000 is allocated towards the fourth consecutive year of funding support for increased levels of maintenance and preservation of City street infrastructure and $55,000 is allocated to assist in funding a project to improve the Church Street Bridge. This set of strategic investments continues to focus on the City’s diverse infrastructure maintenance needs. The City’s Capital Projects Fund, which receives the City’s share of the Leavenworth County Sales & Use tax, is also primarily dedicated to supporting infrastructure & equipment investments in 2021, including the majority of the funding planned for replacement of the Church Street Bridge. Some of the major initiatives included for funding in the 2021 General Fund budget include rewarding high levels of staff performance by making a 3% merit pool available to full time City employees, redesigning the City’s website to improve communication & transparency, updating the City’s Municipal Court software to integrate with other business process platforms, completing a compensation analysis, and supporting the Tonganoxie Arts Council & Tonganoxie Historical Society through either direct funding or updates to directional signage. The budget for the City’s utility funds includes support for replacement of several key pieces of equipment in order to ensure continuation of service provision and allow the City to maintain desired Page 1 of 50

levels of fund balance in enterprise funds. Initiatives include replacement of a mini excavator, replacement of two 2011 F-250 Utility Service Trucks, and replacement of high service water pumps at the City’s water production facility. Public Safety capital funds are anticipated to leverage City funds with support from outside organizations or grants. Planned improvements to the City’s firing range, which is utilized for Police Department training, will be mostly funded by donations from outside organizations and the Fire Department plans to apply for a federal grant to acquire over $230,000 in funding for purchasing air-packs. Strengthening the Community Against the Impact of the COVID-19 Pandemic While the City Council prepared the 2021 budget during the summer of 2020, careful attention was paid to the current and future impacts of COVID-19 on the community and larger economy. As the immediate and on-going impacts of COVID-19 became increasingly clear, a difficult decision was made to cancel Tonganoxie Days and the 2020 Summer Water Park season in accordance with CDC, KDHE and additional regulatory guidelines. Starting in June 2020, COVID-19 financial relief was requested while plans were developed on a national, state and local level. $59,400 was awarded through the CDBG-CV small business relief grant program in July 2020. In addition, $387,310 of the $1,049,157 in funds made available through the CARES Act was also spent on small business relief grants. Other CARES Act funding was used in the remainder of 2020 for initiatives including reimbursements for PPE, facility enhancements to promote public health and additional personnel costs associated with COVID, enhanced online learning opportunities for the community, enhanced municipal services thru telework and tele-meeting improvements, accounting and grant administration assistance, OT for essential City workers, and food pantry support. Besides financial assistance and initiations in 2020, the 2021 budget was designed with conservative revenue projections and plans for major infrastructure projects that could be evaluated again in light of the performance of the local and national economy. Surprisingly, sales tax revenue collections trended steady or even advanced compared to budget estimates for 2020 during the pandemic conditions, which can be assumed to be the result of many more personal decisions being made to shop local or order products online instead of traveling to shop elsewhere. Other major revenue sources continue to hold steady and local development activity has remained strong. 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. 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 2021. Respectfully submitted,

George Brajkovic City Manager

Page 2 of 50

City of Tonganoxie 2 0 %XGJHW 3URSHUW\ 7D[ D o l l a r s a t a G l a n c e

ĚsĂůŽƌĞŵ;ƐƚŝŵĂƚĞĚͿdĂǆ>ĞǀǇZĂƚĞƐ

DŝůůƐ

ϳ͘ϴ ϱ ϭ ϯϳ͘ ϯϴϮ ϯϲ͘ϵϰϲ ϲ Ϯ ͘ϱ ϴϭ ϱ ͘ ϬϬϬ ϭ͘ϱϬϬ ϭϱϭ͘ϮϲϬ

City >ŝďƌĂƌǇ;ĐŽůůĞĐƚĞĚǀŝĂŝƚǇͿ County USD 464 ZĞĐŽŵŵŝƐƐŝŽŶ;ĐŽůůĞĐƚĞĚǀŝĂh^ϰϲϰͿ State Total Levy Rate

$ 1, ϴϯϯ ͕ ϯϰϰ

City Levy ;ĞǆĐůƵĚŝŶŐ>ŝďƌĂƌǇͿ Produces

Ϯϰ͘ϳ %

City Levy Portion of dŽƚĂů>ĞǀǇ Total Valuation

Ψϰϵ͕Ϭϰϯ͕ϰϵϳ

$ ϯ͕ϰϯϰ . Ϭϲ

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

ϴ ϱϵ͘ϳϵ

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

ϳϭ͘ϲϱ

Page 3 of 50

City of Tonganoxie 2021 Adopted Budget Overview - All Funds

2019 Actual

2020

2021

Adopted Adopted

Revenue Overview Property Taxes

2,155,512 $

2,297,803 $

2,488,487 $

Sales & Use, Alcohol, & Guest Tax

1,613,717 1,460,860 1,462,578

Fuel Taxes

165,525 288,878 189,014 125,824 297,385 134,792 666,911

163,500 302,000 133,050 144,500 267,377 60,000 777,950

135,580 302,000 123,550 130,500 289,719 36,000 639,565

Franchise Fees Service Charges

2,833,795 2,885,280 3,011,396

Fees, Licenses, Permits

Fines and Forfeits

Grants and Other Revenue

Interest Transfers

Contracted Services

5,190

6,000

3,000

Total Revenues

8,476,544 $

8,498,320 $

8,622,375 $

Expenditure Overview Operating Salaries & Benefits

2,821,165 $

3,137,239 $

3,174,987 $

Contractual Services

2,286,532 2,385,342 2,486,270

Supplies

213,542 201,451

235,950 723,750

256,650 547,464 96,900

Capital Outlay Grant Match Debt Service

8,496

3,000

1,734,389 2,115,956 1,504,539

777,950

639,565

Transfers

666,911

Total Expenditures

7,932,486 9,379,187 8,706,375

Net Revenues

544,058

(880,867)

(84,000)

2021 Revenues

2021 Expenditures

Property Taxes Sales & Use, Alcohol, &

0.4%

Salaries & Benefits Contractual Services Supplies Capital Outlay

7.3%

3.4%

Guest Tax Fuel Taxes

7.4% 0.0%

1.5%

1.4%

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

28.9%

17.3%

36.5%

6.3% 1.1%

17.0%

34.9%

Grant Match Debt Service Transfers

28.6%

2.9%

1.6% 3.5%

Page 5 of 50

City of Tonganoxie 2021 Adopted Budget Revenues by Category

2019 Actual

2020

2021

Adopted

Revenues

Property Taxes

2,155,512 $

2,297,803 1,460,860 163,500 3,922,163 2,764,280 121,000 2,885,280 302,000 12,700 117,000 -

2,488,487 1,462,578 135,580 4,086,645 2,890,396 121,000 3,011,396 302,000 13,200 107,000 -

Sales & Use, Alcohol, & Guest Tax

1,613,717 165,525

Fuel Tax

Subtotal Taxes

3,934,755 $ 2,713,114

Utility Charges Pool Charges Other Charges

120,681

Subtotal Charges

2,833,795 $

Franchise Fees

288,878 16,355 169,746 477,892 125,824 53,880 182,975 2,913 33,884 26,646 134,792 666,911

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

3,350

Subtotal FLP Fines and Forfeits

435,050 144,500 15,000 188,581 20,500 43,296 60,000 777,950

425,550 130,500 20,400 145,655 123,164 36,000 639,565 500

Grants

Reimbused Expenses

Sale of Assets

Miscellaneous Revenues

Interest Transfers

Contracted Services Subtotal Other

5,190

6,000

3,000

1,230,102 $

1,255,827

1,098,784

Total Revenues

8,476,544 $

8,498,320

8,622,375

Page 6 of 50

City of Tonganoxie 2021 Adopted Budget Expenditure Summary

2019 Actual

2020

2021

Adopted Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,821,165

3,137,239 $

3,174,987 $

2,286,532 2,385,342 2,486,270

Supplies

213,542 201,451

235,950 723,750

256,650 547,464 96,900

Capital Outlay Grant Match Debt Service

8,496

3,000

1,734,389 2,115,956 1,504,539

777,950

639,565

Transfers

666,911

Total

7,932,486 9,379,187 8,706,375

Allocation by Department and Service Administration

1,331,106

1,620,628 $

1,860,616 $

Police

1,083,864 1,248,192 1,195,124 1,807,612 2,145,148 2,019,085

Public Works

Fire

756,611 138,033 413,959

861,010 140,481 469,822

851,276 123,201 512,969

Water Park

Library

Debt Service

1,734,390 2,115,956 1,504,539

Transfers

666,911

777,950

639,565

Total

7,932,486

9,379,187 $

8,706,375 $

Allocation by Fund General Fund

2,907,816

3,150,065 $

3,142,669 $

Water Operations Sewer Operations

1,179,947 1,287,434 1,321,000

760,472 361,074

900,901 411,780 41,000

924,840 406,322 55,484

Sanitation Stormwater

7,318

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

1,500

413,959

469,822

512,969

6,469

5,600

7,914

364,852 430,000 106,101 13,862 51,469 51,059

363,500 462,950 146,693 20,500 163,000 112,000

280,580 422,565 506,665 105,400 10,000 100,000 90,000

475,824 1,016,877

Capital Reserve

825,565

818,467

Debt Bond and Interest

802,263

Total

7,932,485

9,379,187 $

8,706,375 $

Page 7 of 50

City of Tonganoxie 2021 Adopted Budget General Fund Expenditure Summary

2019 Actual

2020

2021

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,025,114 668,824 167,310

2,201,761 686,504 190,550

2,193,273 742,296 191,350

Supplies

Capital Outlay

46,568

71,250

15,750

Subtotal (Operating)

2,907,816

3,150,065

3,142,669

Debt Service

Total

2,907,816

3,150,065

3,142,669

Allocation by Department and Service Administration

409,923 126,864 18,905 74,423 24,604 1,410

398,654 132,840 20,900 106,730 26,000 2,000

461,301 154,418 20,900 89,676 25,000 2,000

Municipal Court Animal Services

Codes

Planning Legislative

Police

1,070,002 358,450 685,202 138,033

1,227,692 345,758 749,010 140,481

1,185,124 300,480 780,569 123,201

Fire

Public Works Water Parks Debt Service

Total

2,907,816

3,150,065

3,142,669

3.9% 2021 Expenditures Budget By Department - General Fund

Administration Municipal Court Animal Services Codes Planning Legislative Police Fire

14.7%

0.7%

24.8%

4.9%

2.9% 0.8%

0.1%

9.6%

37.7%

Public Works Water Parks

Page 8 of 50

Allocations by Fund

Page 9 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

General Fund

Actual

Adopted Adopted

Beginning Fund Balance

707,625

758,562

602,064

Revenues

Taxes

1,939,447 $

1,975,221 $

2,090,937 $

Franchise Fees Charges for Service Licenses and Permits Fines and Forfeits

288,879 120,680 147,004 124,994 41,046 134,792

302,000 121,000 81,550 144,000 94,796 60,000

302,000 121,000 81,550 130,000 164,182 36,000

Grants & Other

Interest

Total Revenues

2,796,842 $

2,778,567 $

2,925,669 $

Transfers from Other Funds

161,911

215,000

217,000

Total Resources

3,666,378 $

3,752,129 $

3,744,733 $

Expenditures Operating

Salaries and Benefits Contractual Services

2,025,114 $

2,201,761 $

2,193,273 $

668,824 167,310 46,568

686,504 190,550 71,250

742,296 191,350 15,750

Supplies Equipment

Subtotal Operating

2,907,816 $

3,150,065 $

3,142,669 $

Debt Service

Total Expenditures

2,907,816 $

3,150,065 $

3,142,669 $

Transfers to Other Funds

Total Obligations

2,907,816 $

3,150,065 $

3,142,669 $

Ending Fund Balance

758,562

602,064

Page 10 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Water Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

395,804

475,908

481,974

Revenues

Taxes

7,360

7,000

7,250

Charges for Service Fees, Licenses, Permits

1,230,548 1,261,500 1,312,750

830

500

500 500

24,500

Grants & Other

21,313

Total Revenues

1,260,051 $

1,293,500 $

1,321,000 $

Transfers from Other Funds

Total Resources

1,655,855 $

1,769,408 $

1,802,974 $

Expenditures Operating

Salaries and Benefits Contractual Services

397,555 410,214 15,432 17,198 840,399

449,559 415,125 19,600

460,288 483,392 20,600 10,000 974,280

Supplies Equipment

2,000

Subtotal Operating

886,284

Debt Service

152,048

151,150

196,720

Total Expenditures

992,447

1,037,434 $

1,171,000 $

Transfers to Other Funds

187,500

250,000

150,000

Total Obligations

1,179,947 $

1,287,434 $

1,321,000 $

Ending Fund Balance

475,908

481,974

Page 11 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Sewer Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

343,653

461,806

419,905

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

878,626

859,000

924,840

- -

Grants & Other

Total Revenues

878,626

859,000

924,840

Transfers from Other Funds

Total Resources

1,222,279 $

1,320,806 $

1,344,745 $

Expenditures Operating

Salaries and Benefits Contractual Services

327,670 70,613 22,397

371,305 116,125 24,800 36,000 548,230

369,772 80,967 22,700 10,000 483,439

Supplies Equipment

1,000

Subtotal Operating

421,680

Debt Service

289,382

287,671

374,401

Total Expenditures

711,062

835,901

857,840

Transfers to Other Funds

49,411

65,000

67,000

Total Obligations

760,473 $

900,901 $

924,840 $

Ending Fund Balance

461,806

419,905

Page 12 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Sanitation Fund

Actual

Adopted Adopted

Beginning Fund Balance

109,551

124,014

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

375,537

411,780

406,322

- -

Grants & Other

Total Revenues

375,537

411,780

406,322

Transfers from Other Funds

Total Resources

485,088 $

535,794 $

530,336 $

Expenditures Operating

Salaries and Benefits Contractual Services

25,411 335,663

45,114 366,666

27,670 378,652

Supplies Equipment

- -

Subtotal Operating

361,074

411,780

406,322

Debt Service

Total Expenditures

361,074

411,780

406,322

Transfers to Other Funds

Total Obligations

361,074 $

411,780 $

406,322 $

Ending Fund Balance

124,014

Page 13 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Stormwater Fund

Actual

Adopted Adopted

Beginning Fund Balance

27,239

62,370

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

42,449

41,000

55,484

- -

Grants & Other

Total Revenues

42,449

41,000

55,484

Transfers from Other Funds

Total Resources

69,688

103,370 $

117,854 $

Expenditures Operating

Salaries and Benefits Contractual Services

5,082 2,236

47,984 7,500

31,000

Supplies Equipment

- -

10,000 41,000

Subtotal Operating

7,318

55,484

Debt Service

Total Expenditures

7,318

41,000

55,484

Transfers to Other Funds

Total Obligations

7,318

41,000

55,484

Ending Fund Balance

62,370

Page 14 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Transient Guest Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

3,535

4,433

Revenues

Taxes

898

1,500

Charges for Service Fees, Licenses, Permits

- - -

Grants & Other

Total Revenues

898

1,500

Transfers from Other Funds

Total Resources

4,433

5,933

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

1,500

Supplies Equipment

- -

Subtotal Operating

1,500

Debt Service

Total Expenditures

1,500

Transfers to Other Funds

Total Obligations

1,500

Ending Fund Balance

4,433

Page 15 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Library Fund

Actual

Adopted Adopted

Beginning Fund Balance

6,783

8,408

Revenues

Taxes

371,883

398,822

431,877

Charges for Service Fees, Licenses, Permits

- -

71,000 469,822

81,092 512,969

Grants & Other

43,702 415,585

Total Revenues

Transfers from Other Funds

Total Resources

422,368 $

478,230 $

521,377 $

Expenditures Operating

Salaries and Benefits Contractual Services

40,334 373,626

69,500 400,322

76,000 436,969

Supplies Equipment

- -

Subtotal Operating

413,960

469,822

512,969

Debt Service

Total Expenditures

413,960

469,822

512,969

Transfers to Other Funds

Total Obligations

413,960 $

469,822 $

512,969 $

Ending Fund Balance

8,408

Page 16 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Special Parks Fund

Actual

Adopted Adopted

Beginning Fund Balance

15,702

16,481

16,061

Revenues

Taxes

7,248

5,180

7,914

Charges for Service Fees, Licenses, Permits

- - -

Grants & Other

Total Revenues

7,248

5,180

7,914

Transfers from Other Funds

Total Resources

22,950

21,661

23,975

Expenditures Operating

Salaries and Benefits Contractual Services

580

4,600 1,000

5,914 2,000

Supplies Equipment

5,889

Subtotal Operating

6,469

5,600

7,914

Debt Service

Total Expenditures

6,469

5,600

7,914

Transfers to Other Funds

Total Obligations

6,469

5,600

7,914

Ending Fund Balance

16,481

16,061

Page 17 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Special Highway Fund

Actual

Adopted Adopted

Beginning Fund Balance

340,734

349,567

Revenues

Taxes

165,525

163,500

135,580

Charges for Service Licenses and Permits

40,010

50,000

40,000

Grants & Other

Total Revenues

205,535

213,500

175,580

Transfers from Other Funds

168,150

150,000

105,000

Total Resources

714,419 $

713,067 $

630,147 $

Expenditures Operating

Salaries and Benefits Contractual Services

364,852

363,500

280,580

Supplies Equipment

- -

Subtotal Operating

364,852

363,500

280,580

Debt Service

Total Expenditures

364,852

363,500

280,580

Transfers to Other Funds

Total Obligations

364,852 $

363,500 $

280,580 $

Ending Fund Balance

349,567

Page 18 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Infrastructure Sales Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

328,006

364,387

310,437

Revenues

Taxes

466,381

409,000

422,565

Charges for Service Fees, Licenses, Permits

- - -

Other

Total Revenues

466,381

409,000

422,565

Transfers from Other Funds

Total Resources

794,387 $

773,387 $

733,002 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

Total Expenditures

Transfers to Other Funds

430,000

462,950

422,565

Total Obligations

430,000 $

462,950 $

422,565 $

Ending Fund Balance

364,387

310,437

Page 19 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Capital Projects Fund

Actual

Adopted Adopted

Beginning Fund Balance

556,226

672,558

272,681

Revenues

Taxes

503,828

467,000

453,000

Charges for Service Fees, Licenses, Permits

- -

- - -

Other

13,328 517,156

Total Revenues

467,000

453,000

Transfers from Other Funds

75,000

150,000

53,665

Total Resources

1,148,382 $

1,289,558 $

779,346 $

Expenditures Operating

Grant Match

- - -

$ $

88,500 68,500 20,000 249,407 426,407

Contractual Services

Supplies Equipment

200,000 200,000

19,819 19,819

Subtotal Operating

Debt Service

456,005

816,877

80,258

Total Expenditures

475,824

1,016,877 $

506,665

Transfers to Other Funds

Total Obligations

475,824 $

1,016,877 $

506,665 $

Ending Fund Balance

672,558

272,681

Page 20 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Fire Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

128,134

156,104

34,411

Revenues

Taxes

Special Assesments (Charges)

83,829 50,242

85,000 15,000

85,000 20,400

Grants & Other Licenses & Permits

Total Revenues

134,071

100,000

105,400

Transfers from Other Funds

Total Resources

262,205 $

256,104 $

139,811 $

Expenditures Operating

Contractual Services

53,549 9,364 8,496 34,692 106,101

Supplies Equipment

109,000 3,000 34,693 146,693

62,307 8,400 34,693 105,400

Grants and Other Programs

Subtotal Operating

Debt Service

75,000

34,693

Total Expenditures

106,101

221,693

140,093

Transfers to Other Funds

Total Obligations

106,101 $

221,693 $

140,093 $

Ending Fund Balance

156,104

34,411

(282)

Page 21 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Police Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

29,270

46,014

38,014

Revenues

Taxes

Licenses & Permits Grants & Other Contractual Services

2,000 23,416 5,190 30,606

1,500 5,000 6,000

2,000 5,000 3,000

Total Revenues

12,500

10,000

Transfers from Other Funds

Total Resources

59,876

58,514

48,014

Expenditures Operating

Salaries and Benefits Contractual Services

- -

- - -

Supplies Equipment

2,514 11,348 13,862

20,500 20,500

10,000 10,000

Subtotal Operating

Debt Service

Total Expenditures

13,862

20,500

10,000

Transfers to Other Funds

Total Obligations

13,862

20,500

10,000

Ending Fund Balance

46,014

38,014

Fees, Licenses, Permits 100%

Page 22 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Sewer Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

304,385

320,691

237,691

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

59,125

60,000

- -

20,000 80,000

Grants & Other

8,650

Total Revenues

67,775

60,000

Transfers from Other Funds

Total Resources

372,160 $

400,691 $

297,691 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - -

4,575

Supplies Equipment

163,000 163,000

100,000 100,000

46,894 51,469

Subtotal Operating

Debt Service

Total Expenditures

51,469

163,000

100,000

Transfers to Other Funds

Total Obligations

51,469

163,000 $

100,000 $

Ending Fund Balance

320,691

237,691

197,691

Page 23 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Water Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

233,218

238,709

172,709

Revenues

Taxes

Charges for Service Grants & Other Licenses & Permits

43,000 13,550

46,000

- -

Total Revenues

56,550

46,000

Transfers from Other Funds

Total Resources

289,768 $

284,709 $

218,709 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - -

1,799

Supplies Equipment

112,000 112,000

90,000 90,000

49,260 51,059

Subtotal Operating

Debt Service

Total Expenditures

51,059

112,000

90,000

Transfers to Other Funds

Total Obligations

51,059

112,000 $

90,000

Ending Fund Balance

238,709

172,709

128,709

Page 24 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

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 25 of 50

City of Tonganoxie 2021 Adopted Budget Attachment E - Fund Schedules

2019

2020

2021

Debt, Bond, and Interest Fund

Actual

Adopted Adopted

Beginning Fund Balance

80,045

93,956

63,362

Revenues

Taxes

472,185

494,940

536,022

Charges for Service Licenses & Permits Grants & Other

- -

37,081 532,021

18,545 554,567

82,139 554,324

Total Revenues

Transfers from Other Funds

261,850

262,950

263,900

Total Resources

896,219 $

888,927 $

881,829 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

802,263

825,565

818,467

Total Expenditures

802,263

825,565

818,467

Transfers to Other Funds

Total Obligations

802,263 $

825,565 $

818,467 $

Ending Fund Balance

93,956

63,362

Debt 100%

Page 26 of 50

B UDGE T A L LOCAT I ONS

By Department and Service

Page 27 of 50

City of Tonganoxie 2021 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

2019 Actual

2020

2021

Adopted Adopted

Expenditures by Category Personal Services

544,566 741,552 10,805 34,184

625,258 776,020 17,100 202,250

648,511 875,048 36,900 211,657 88,500

Contractual Services

Supplies Equipment Grant Match

Total

1,331,107 $

1,620,628 $

1,860,616 $ 1,690,953 2,110,843

Expenditures by Fund General Fund

656,129 152,990 133,775 361,074

687,124 163,892 152,832 411,780

753,295 180,410 130,698 406,322 55,484

Water Operations Sewer Operations

Sanitation Storm Water

7,318

3,500

Transient Guest Tax Capital Projects

1500

200,000

332,907

19,819

Total

1,331,105 $

1,620,628 $

1,860,616 $

Personnel Positions City Manager

0.0 1.0 2.0 0.5 1.0 0.0 1.0 5.5

0.0 1.0 2.0 0.5 1.0 0.5 1.0 6.0

Assistant City Manager Administrative Assistant

Part-Time Administrative Assistant

Deputy City Clerk

Code Enforcement Officer Code & Building Inspector

Total

Budget Considerations

Budget enhancements include an increase for employee merit increases up to 3% and an anticipated increase in health insurance premiums. The 2021 budget did not include an adjustment to the structure of the compensation plan. Other changes to the department's 2021 budget included initiates such as redesigning the City’s website, updating the City’s Municipal Court software, completing a compensation analysis, and supporting the Tonganoxie Arts Council & Tonganoxie Historical Society through either direct funding or updates to directional signage .

Page 28 of 50

City of Tonganoxie 2021 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

2019 Actual

2020

2021

Adopted Adopted

Expenditures by Category Personal Services

577,243 123,813 22,133 24,925

617,860 89,200 26,450 124,500

641,219 101,400 28,450 71,807

Contractual Services

Supplies Equipment Grant Match

3,000

8,400

8,496

Total

756,610

861,010

851,276

Expenditures by Fund General Fund

685,202 71,409 756,611

749,010 112,000 861,010

780,569 70,707 851,276

Fire Capital Reserve

Total

Personnel Positions Fire Chief Deputy Fire Chief

1.0 1.0 2.0 3.0 7.0

Fire Captain Firefighters

Total

Budget Considerations

Budget enhancements include an increase for up to 3% employee merit increases and an anticipated increase in health insurance premiums. The 2021 budget did not include an adjustment to the structure of the compensation plan. The Fire Equipment Fund included up to $8,400 City matching contributions for a federal air pack equipment grant that, if awarded, could include federal aid of up to $230,000. The 2021 budget also includes a $34,693 annual debt service payment to pay for the fire engine pumper purchased in 2018, which had an estimated total 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 8 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 2021 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, and other grant matching amounts as approved by the City Council.

Page 29 of 50

2021 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

2019 Actual

2020

2021

Adopted Adopted

Expenditures by Category Personal Services

928,989 $

1,056,692 $

1,045,624 $

Contractual Services

93,494 48,591 12,790

86,400 56,100 49,000

81,900 55,100 12,500

Supplies Equipment

Total

1,083,864 $

1,248,192 $

1,195,124 $

Expenditures by Fund General Fund

1,070,002 $

1,227,692 $

1,185,124 $

20,500

10,000

Police Capital Reserve

13,862

Total

1,083,864 $

1,248,192 $

1,195,124 $

Personnel Positions Police Chief

1.0 1.0 3.0 0.0 2.0 5.0 1.0 0.0 0.0

1.0 1.0 3.0 0.0 2.0 6.0 1.0 0.0 0.0

Lieutenant Sergeant Corporal

Police Officer Investigator Records Clerk

Administrative Assistant (Part-Time)

Police Trainee

Total

13.0

14.0

Budget Considerations

Budget enhancements include an increase for up to 3% employee merit increases and an anticipated increase in health insurance premiums. The 2021 budget did not include an adjustment to the structure of the compensation plan. There were no major changes in the Police Department General Fund budget in 2021 following the addition of 1 Officer position, designated to serve as the School Resource Officer at USD 464, in 2020. According to an Interlocal Agreement, the School District will be responsible for reimbursing the City for a share of the personal services cost of the additional position. The total cost estimated for the additional Officer in 2021 is nearly $73,000. While not demonstrated on the Department Budget Book page because it is a capital project, $25,000 is allocated in the Capital Projects Fund for the installation of a new roof and siding repairs at the Police Station facility. Up to $6,200 in the Police Equipment Fund is also allocated for the partially grant financed improvements to the Police Firing Range.

Page 30 of 50

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54

Made with FlippingBook flipbook maker