City of Tonganoxie 2025 Budget Book

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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