City of Tonganoxie 2022 Budget Book

City of Tonganoxie 2022 Budget Book Tonganoxie, Kansas

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 2

CityOfficials at the date of Budget Adoption

M a y o r David Frese C i t y C o u n c i l Rocky Himpel Chris Donnelly Jennifer McCutchen Loralee Stevens Jacob Dale

C i t y Manager George Brajkovic

CITY OF TONGANOXIE, KANSAS 2022 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 2022 Adopted Budget, which was approved by the City Council on September 7, 2021 by a vote of 3-2. 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 7, 2021, but prior to the Budget Adoption, the City Council adhered to Kansas SB 13, 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 by maintaining a flat City mill levy and adopted Resolution 09-21- 01 indicating such intent. The development of the 2022 budget included numerous opportunities for policy direction from the Governing Body and input from residents of Tonganoxie. Dedicated public hearing opportunities were held to allow public input and staff also analyzed & presented the results of an online survey tool offered to utility customers. Following the Spring Retreat on March 20 th , the Governing Body held a Capital Maintenance & Improvement focused session on May 3 rd , reviewed the Base Proposed Budget at the June 21 st regular meeting, and completed five additional budget work sessions before final adoption. Strong Commercial and Residential Development Activity In June, we were excited to announce that Hills Pet Nutrition was looking to make an investment at the Tonganoxie Business Park for a new $325M manufacturing plant. The project will create a minimum of 80 jobs with an average annual salary of $60,625; the plant is expected to be operational before the Spring of 2024. Unilock, the Business Park’s first tenant, also has plans for constructing a concrete product manufacturing facility, which should begin during 2023. Unilock’s building would represent an approximate $30M investment, and create up to 30 new jobs. Both of these projects were brought to fruition through a teamwork approach that included the Leavenworth County Development Corporation, State agencies and the original grant from Leavenworth County which allowed for site development work. There is continued interest in the Park, and approximately 25 acres of the developed 140 acres remain available; the City originally purchased approximately 240 acres in 2009, and the remaining acreage adjacent to the East is also available. We’ve also been fortunate to attract great businesses to the Urban Hess Business Center; which is owned by the Leavenworth County Port Authority and offers sites ranging from 1.5 to 4.5 acres. Recent additions to the Park include Wilson Glass, LLC, and Industrial Service Technologies (IST). Wilson Glass is a fabricator of commercial storefront windows and doors. IST built its new company headquarters and metal fabrication division, and has submitted plans for an additional 14k square foot building located next door. Particularly exciting about these two projects is that both owners are local and chose to grow their businesses here. 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 completion of the $7M Schoolyard Townhomes, coupled with the investment in the new Library, provided for an $10M+ redevelopment of the former grade school site. The Schoolyard Townhomes project was financed by Low Income Housing Tax Credits and a Rural Housing Incentive District, and was100% preleased prior to the completion of construction. The West Village project is underway, and will provide housing options in within a garden-style apartment building or in single story villas; this $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. We also continued strong growth by seeing additional phases of single-family development in Jackson heights and Stone Creek development areas; as well as continued multi family activity in McGee Meadows.

Page 1 of 47

Budget Overview The maximum planned expenditures proposed in 2022 for funds budgeted in the State Budget forms totals $9,436,096, which is a decrease of 5% from 2021, and maximum budget authority in all funds in the State Budget forms is $10,379,763. Expenditure budget authority in non-budgeted funds totals $916,400 in 2022. The total planned expenditures for all funds (including non-budgeted) in 2022 is $10,352,496. The total property tax levy is $2,430,555, which is an increase of 9% over the total tax levy in 2021. 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 assessed valuation of existing properties by the Leavenworth County Appraiser. The total property tax revenue also includes $421,867 collected by the City and remitted directly to the Tonganoxie Public Library to support operations and employee benefits at the Tonganoxie Public Library. A summarization of some of the most significant initiatives funded in the 2022 Adopted Budget includes: INFRASTRUCTURE INVESTMENTS • Church Street Bridge replacement construction • 5th year of funding increased levels of street maintenance and preservation (predominantly slurryseal) • Rehabilitation of Water Park slides & other elevated structures • Water Tower Construction at the Tonganoxie Business Park • Church Street Stormwater Improvements Phase 2 • Meeting all existing debt service obligations, including shifting ½ mill from the General Fund to the Debt Service Fund to properly fund debt costs with property tax proceeds OPERATIONAL SUPPORT • Police Department Fleet Updates (3 Tahoe vehicles) • Fire Department Additional FT Firefighter Position to accommodate combination of Fire Inspections & Code Enforcement services • Fire Department & Legal Support Services Operational Costs Increases • 5% Merit Pool Opportunity for Full-Time Employees COMMUNITY SUPPORT & DEVELOPMENT • LCDC Annual Funding Support and Leavenworth County Regional Transportation Study Project • Support for Community Events • Developing Bike Repair Stations on City properties • Financial Support for Local Organizations o Tonganoxie Business Association o Tonganoxie Arts Council o Tonganoxie Historical Society

Page 2 of 47

American Rescue Plan Act (ARPA) On March 11, 2021, following approval actions by Congress and the President, the American Rescue Plan Act (ARPA) went into effect. By July, the City was made aware of available funds, through the State of Kansas, and the City Council was apprised of how these funds differed from CARES Act funds, and the eligible expenses for ARPA, as well as the timeline for expenditures. For the City of Tonganoxie, the total amount of ARPA funds available are $846,977.98, with an equal amount of $423,488.99 made available in FY 2021 and FY 2022. While the City’s $834k of CARES Act funds were primarily distributed towards small business grants ($446k), expanded free WiFi at the Library and Parks ($175k), and enhanced Municipal Services at 303 Bury ($200k), the ARPA funds are yet to be designated by the City Council. However, we know that by Federal guidelines, eligible uses are limited but generally include: responding to Public Health emergency, Revenue Loss, premium pay for essential workers, and water, sewer and broadband infrastructure. 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 2022. Respectfully submitted, George Brajkovic City Manager

Page 3 of 47

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

Ad Valorem(Estimated)Tax Levy Rates

Mills

7.8 60 37. 424 36. 684 6 2 . 400 5 . 000 1.500 149.368

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

2,008,613

City Levy (excluding Library) Produces

2 5 %

City Levy Portion of Total Levy Total Valuation

$ 53,671,806

3,435.46 860.75

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

$ $

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

71. 73

Page 4 of 47

4 Page 5 of 47

City of Tonganoxie 2022 Adopted Budget Overview - All Funds

2021

2022

2020 Actual

Adopted Adopted

Revenue Overview Property Taxes

2,703,700 $

2,350,474 $

2,488,487 $

Sales & Use, Alcohol, & Guest Tax

1,758,764 155,456 315,708 3,127,455

1,519,578 135,580 302,000 3,302,556 183,550 130,500 1,511,132 36,000 639,565

1,748,800 158,500 323,000 3,251,000

Fuel Taxes

Franchise Fees Service Charges

Fees, Licenses, Permits

226,439 143,246 252,485 37,346 740,450

132,900 135,100 816,096 36,000 847,400

Fines and Forfeits

Grants and Other Revenue

Interest Transfers

Contracted Services

8,203

3,000

Total Revenues

9,116,027 $

10,251,948 $

10,155,496 $

Expenditure Overview Operating Salaries & Benefits

2,927,042 $

3,174,987 $ 3,155,740 297,735 1,672,573 1,504,539 639,565 10,453,539 8,400

3,659,950 $ 2,972,446 290,700 969,000 1,613,000 847,400 10,352,496 -

Contractual Services

2,289,557 169,153 373,688 2,136,051 740,450 8,635,940 -

Supplies

Capital Outlay Grant Match Debt Service

Transfers

Total Expenditures

Net Revenues

480,086

(201,591)

(197,000)

2022 Revenues

2022 Expenditures

Property Taxes Sales & Use, Alcohol, &

Salaries & Benefits Contractual Services Supplies Capital Outlay

8.2%

Guest Tax Fuel Taxes

0.4% 8.3% 0.0%

1.3% 1.3% 8.0%

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

26.6%

15.6%

35.4%

0.0%

17.2%

Grant Match Debt Service Transfers

9.4%

32.0%

28.7%

1.6%

2.8%

3.2%

Page 6 of 47

City of Tonganoxie 2022 Adopted Budget Revenues by Category

2021

2022

2020 Actual

Adopted

Revenues

Property Taxes

2,350,474 $

2,488,487 1,519,578 135,580 4,143,645 3,181,556 121,000 3,302,556 302,000 13,200 167,000 - 485,550 130,500 1,220,400 145,655 3,350

2,703,700 1,748,800 158,500 4,611,000 3,123,000 128,000 3,251,000 323,000 13,800 117,000 -

Sales & Use, Alcohol, & Guest Tax

1,758,764 155,456

Fuel Tax

Subtotal Taxes

4,264,694 $ 3,127,260

Utility Charges Pool Charges Other Charges

195

Subtotal Charges

3,127,455 $

Franchise Fees

315,708 15,581 208,235 542,147 143,246 15,369 209,038 2,624 3,900 24,179 37,346 740,450

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

2,100

Subtotal FLP

455,900 135,100 12,000 505,937 297,659 36,000 847,400 500

Fines and Forfeits

Grants

Reimbused Expenses

Sale of Assets

500

Miscellaneous Revenues

144,577 36,000 639,565

Interest Transfers

Contracted Services Subtotal Other

8,203

3,000

1,181,731 $

2,320,197

1,837,596

Total Revenues

9,116,027 $

10,251,948

10,155,496

Page 7 of 47

City of Tonganoxie 2022 Adopted Budget Expenditure Summary

2020 Actual

2021

2022

Adopted Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,927,042 2,289,557 169,153 373,688 2,136,051 740,450 8,635,940 - 1,458,764 1,194,704 1,853,604 755,583 22,325 474,459 2,136,051

3,174,987 $ 3,155,740 297,735 1,672,573 1,504,539 639,565 10,453,539 8,400

3,659,950 $ 2,972,446 290,700 969,000 1,613,000 847,400 10,352,496 -

Commodities Capital Outlay Grant Match Debt Service

Transfers

Total

Allocation by Department and Service Administration

1,929,029 $

2,369,152 $

Police

1,212,715 3,680,245 851,276 123,201 512,969 1,504,539

1,470,904 2,309,874 998,004 151,282 592,880 1,613,000

Public Works

Fire

Water Park

Library

Debt Service

Transfers

740,450

639,565

847,400

Total

8,635,940

10,453,539 $

10,352,496 $

Allocation by Fund General Fund

2,946,773 1,243,423 801,094 393,614

3,142,669 $

3,627,746 $

Water Operations Sewer Operations

1,496,000 924,840 454,322 123,644

1,553,703 1,192,634 450,000

Sanitation Stormwater

14,778

62,500 1,000 592,880 10,500 368,500 507,400 704,100 95,000 24,000 145,000 145,000

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

1,500

474,459

512,969

1,876

7,914

321,066 462,950 902,660 80,098 20,061 38,733 109,709

340,580 422,565 585,078 105,400 27,591

1,350,000 140,000

Capital Reserve

Debt Bond and Interest

824,646

818,467

872,533

Total

8,635,940

10,453,539 $

10,352,496 $

Page 8 of 47

City of Tonganoxie 2022 Adopted Budget General Fund Expenditure Summary

2020 Actual

2021

2022

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

2,073,891 671,398 125,815

2,193,273 742,296 191,350

2,531,021 757,325 194,400 145,000 3,627,746

Supplies

Capital Outlay

75,669

15,750

Subtotal (Operating)

2,946,773

3,142,669

Debt Service

Total

2,946,773

3,142,669

3,627,746

Allocation by Department and Service Administration

435,436 139,719 8,106 84,974 19,600 4,158

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

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

Municipal Court Animal Services

Codes

Planning Legislative

Police

1,174,643 347,638 710,175

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

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

Fire

Public Works Water Parks Debt Service

22,325

Total

2,946,773

3,142,669

3,627,746

4.2% 2022 Expenditures Budget By Department - General Fund

Administration Municipal Court Animal Services Codes Planning Legislative Police Fire

4.6% 0.4%

13.3%

3.0% 0.7%

25.9%

0.1%

8.1%

39.9%

Public Works Water Parks

Page 9 of 47

Allocations by Fund

Page 10 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

General Fund

Actual

Adopted Adopted

Beginning Fund Balance

758,562

873,735

Revenues

Taxes

2,112,563 $

2,090,937 $

2,302,687 $

Franchise Fees Charges for Service Licenses and Permits Fines and Forfeits

315,708

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

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

195

176,178 142,946 99,510 37,346

Grants & Other

Interest

Total Revenues

2,884,446 $

2,925,669 $

3,367,746 $

Transfers from Other Funds

177,500

217,000

260,000

Total Resources

3,820,508 $

4,016,404 $

4,501,481 $

Expenditures Operating

Salaries and Benefits Contractual Services

2,073,891 $

2,193,273 $

2,531,021 $

671,398 125,815 75,669

742,296 191,350 15,750

757,325 194,400 145,000

Supplies Equipment

Subtotal Operating

2,946,773 $

3,142,669 $

3,627,746 $

Debt Service

Total Expenditures

2,946,773 $

3,142,669 $

3,627,746 $

Transfers to Other Funds

Total Obligations

2,946,773 $

3,142,669 $

3,627,746 $

Ending Fund Balance

873,735

Page 11 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Water Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

475,908

650,015

Revenues

Taxes

8,357

7,250

8,400

Charges for Service Fees, Licenses, Permits

1,398,896

1,487,750

1,458,000

300

500 500

100

87,203

Grants & Other

9,977

Total Revenues

1,417,530 $

1,496,000 $

1,553,703 $

Transfers from Other Funds

Total Resources

1,893,438 $

2,146,015 $

2,203,718 $

Expenditures Operating

Salaries and Benefits Contractual Services

412,096 437,753 24,239

460,288 658,392 20,600 10,000

541,711 540,892 26,100 10,000

Supplies Equipment

5,687

Subtotal Operating

879,774

1,149,280 $

1,118,703 $

Debt Service

151,149

196,720

195,000

1,313,703 $

Total Expenditures

1,030,923 $

1,346,000 $

Transfers to Other Funds

212,500

150,000

240,000

Total Obligations

1,243,423 $

1,496,000 $

1,553,703 $

Ending Fund Balance

650,015

Page 12 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Sewer Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

461,806

675,194

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

1,014,483

924,840

980,000 212,634

- -

Grants & Other

Total Revenues

1,014,483 $

924,840

1,192,634 $

Transfers from Other Funds

Total Resources

1,476,289 $

1,600,034 $

1,867,828 $

Expenditures Operating

Salaries and Benefits Contractual Services

340,363 76,338 18,412 13,310 448,424

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

455,217 111,717 24,700

Supplies Equipment

Subtotal Operating

591,634

Debt Service

287,671

374,401

501,000

1,092,634 $

Total Expenditures

736,094

857,840

Transfers to Other Funds

65,000

67,000

100,000

Total Obligations

801,094 $

924,840 $

1,192,634 $

Ending Fund Balance

675,194

Page 13 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Sanitation Fund

Actual

Adopted Adopted

Beginning Fund Balance

124,014

143,967

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

413,567

454,322

450,000

- -

Grants & Other

Total Revenues

413,567

454,322

450,000

Transfers from Other Funds

Total Resources

537,581 $

598,289 $

593,967 $

Expenditures Operating

Salaries and Benefits Contractual Services

33,835 359,779

27,670 426,652

14,401 435,599

Supplies Equipment

- -

Subtotal Operating

393,614

454,322

450,000

Debt Service

Total Expenditures

393,614

454,322

450,000

Transfers to Other Funds

Total Obligations

393,614 $

454,322 $

450,000 $

Ending Fund Balance

143,967

Page 14 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Stormwater Fund

Actual

Adopted Adopted

Beginning Fund Balance

62,370

92,448

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

44,856

123,644

45,000

- -

17,500 62,500

Grants & Other

Total Revenues

44,856

123,644

Transfers from Other Funds

Total Resources

107,226 $

216,092 $

154,948 $

Expenditures Operating

Salaries and Benefits Contractual Services

47,984 42,500 33,160

14,778

17,500 25,000 20,000 62,500

Supplies Equipment

- -

Subtotal Operating

14,778

123,644

Debt Service

Total Expenditures

14,778

123,644

62,500

Transfers to Other Funds

Total Obligations

14,778

123,644 $

62,500

Ending Fund Balance

92,448

Page 15 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Transient Guest Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

4,433

5,098

Revenues

Taxes

665

1,500

1,000

Charges for Service Fees, Licenses, Permits

- - -

Grants & Other

Total Revenues

665

1,500

1,000

Transfers from Other Funds

Total Resources

5,098

6,598

6,098

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

1,500

1,000

Supplies Equipment

- -

Subtotal Operating

1,500

1,000

Debt Service

Total Expenditures

1,500

1,000

Transfers to Other Funds

Total Obligations

1,500

1,000

Ending Fund Balance

5,098

Page 16 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Library Fund

Actual

Adopted Adopted

Beginning Fund Balance

8,407

5,370

Revenues

Taxes

406,102

431,877

469,280

Charges for Service Fees, Licenses, Permits

- -

81,092 512,969

123,600 592,880

Grants & Other

65,320 471,422

Total Revenues

Transfers from Other Funds

Total Resources

479,829 $

518,339 $

598,250 $

Expenditures Operating

Salaries and Benefits Contractual Services

66,857 407,602

76,000 436,969

117,600 475,280

Supplies Equipment

- -

Subtotal Operating

474,459

512,969

592,880

Debt Service

Total Expenditures

474,459

512,969

592,880

Transfers to Other Funds

Total Obligations

474,459 $

512,969 $

592,880 $

Ending Fund Balance

5,370

Page 17 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Special Parks Fund

Actual

Adopted Adopted

Beginning Fund Balance

16,481

20,373

Revenues

Taxes

5,768

7,914

4,500

Charges for Service Fees, Licenses, Permits

- - -

- -

6,000

Grants & Other

Total Revenues

5,768

7,914

10,500

Transfers from Other Funds

Total Resources

22,249

28,287

30,873

Expenditures Operating

Salaries and Benefits Contractual Services

- -

1,190

5,914 2,000

Supplies Equipment

686

10,500

Subtotal Operating

1,876

7,914

10,500

Debt Service

Total Expenditures

1,876

7,914

10,500

Transfers to Other Funds

Total Obligations

1,876

7,914

10,500

Ending Fund Balance

20,373

Page 18 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Special Highway Fund

Actual

Adopted Adopted

Beginning Fund Balance

349,567

385,018

Revenues

Taxes

155,456

135,580

158,500

Charges for Service Licenses and Permits

48,561 2,500 206,517

100,000

40,000

Grants & Other

Total Revenues

235,580

198,500

Transfers from Other Funds

150,000

105,000

170,000

Total Resources

706,084 $

725,598 $

753,518 $

Expenditures Operating

Salaries and Benefits Contractual Services

320,057

340,580

368,500

Supplies Equipment

- -

1,009

Subtotal Operating

321,066

340,580

368,500

Debt Service

Total Expenditures

321,066

340,580

368,500

Transfers to Other Funds

Total Obligations

321,066 $

340,580 $

368,500 $

Ending Fund Balance

385,018

Page 19 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Infrastructure Sales Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

364,387

401,855

Revenues

Taxes

500,418

422,565

507,400

Charges for Service Fees, Licenses, Permits

- - -

Other

Total Revenues

500,418

422,565

507,400

Transfers from Other Funds

909,255 $

Total Resources

864,805 $

824,420 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

Supplies Equipment

Subtotal Operating

Debt Service

Total Expenditures

Transfers to Other Funds

462,950

422,565

507,400

Total Obligations

462,950 $

422,565 $

507,400 $

Ending Fund Balance

401,855

Page 20 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Capital Projects Fund

Actual

Adopted Adopted

Beginning Fund Balance

672,558

502,713

Revenues

Taxes

571,731

510,000

550,000

Charges for Service Fees, Licenses, Permits

- -

- - -

21,413 531,413

Other

11,084 582,815

Total Revenues

550,000

Transfers from Other Funds

150,000

53,665

154,100

Total Resources

1,405,373 $

1,087,791 $

1,206,813 $

Expenditures Operating

Grant Match

- - -

$ $

Contractual Services

134,820 20,000 350,000 504,820

211,100

Supplies Equipment

470,000 681,100

64,764 64,764

Subtotal Operating

Debt Service

837,896

80,258

23,000

Total Expenditures

902,660

585,078

704,100

Transfers to Other Funds

Total Obligations

902,660 $

585,078 $

704,100 $

Ending Fund Balance

502,713

Page 21 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Fire Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

156,104

172,897

Revenues

Taxes

Special Assesments (Charges)

85,583 11,307

85,000 20,400

85,000 10,000

Grants & Other Licenses & Permits

Total Revenues

96,891

105,400

95,000

Transfers from Other Funds

Total Resources

252,995 $

278,297 $

267,897 $

Expenditures Operating

Contractual Services

Supplies Equipment

45,409

62,307

60,000

- -

8,400

Grants and Other Programs

Subtotal Operating

45,409

70,707

60,000

Debt Service

34,689

34,693

35,000

Total Expenditures

80,098

105,400

95,000

Transfers to Other Funds

Total Obligations

80,098

105,400 $

95,000

Ending Fund Balance

172,897

Page 22 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Police Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

46,014

47,632

30,041

Revenues

Taxes

Licenses & Permits Grants & Other Contractual Services

1,700 11,776 8,203 21,679

2,000 5,000 3,000

2,000 7,000 3,000

Total Revenues

10,000

12,000

Transfers from Other Funds

Total Resources

67,693

57,632

42,041

Expenditures Operating

Salaries and Benefits Contractual Services

- - -

- -

Supplies Equipment

7,925 19,666 27,591

10,000 14,000 24,000

20,061 20,061

Subtotal Operating

Debt Service

Total Expenditures

20,061

27,591

24,000

Transfers to Other Funds

Total Obligations

20,061

27,591

24,000

Ending Fund Balance

47,632

30,041

18,041

Fees, Licenses, Permits 100%

Page 23 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Sewer Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

320,691

334,783

244,783

Revenues

Taxes

Charges for Service Fees, Licenses, Permits

49,625

60,000

- -

1,200,000

Grants & Other

3,200

Total Revenues

52,825

1,260,000 $

60,000

Transfers from Other Funds

Total Resources

373,516 $

1,594,783 $

304,783 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - -

- -

Supplies Equipment

240,150 1,109,850

20,000 125,000 145,000

38,733 38,733

Subtotal Operating

1,350,000 $

Debt Service

Total Expenditures

38,733

1,350,000 $

145,000

Transfers to Other Funds

Total Obligations

38,733

1,350,000 $

145,000 $

Ending Fund Balance

334,783

244,783

159,783

Page 24 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Water Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

238,709

250,612

156,612

Revenues

Taxes

Charges for Service Grants & Other Licenses & Permits

120,250

46,000

45,000

1,362

- -

Total Revenues

121,612

46,000

45,000

Transfers from Other Funds

Total Resources

360,321 $

296,612 $

201,612 $

Expenditures Operating

Salaries and Benefits Contractual Services

- -

Supplies Equipment

662

45,000 95,000 140,000

20,000 125,000 145,000

109,047 109,709

Subtotal Operating

Debt Service

Total Expenditures

109,709

140,000

145,000

Transfers to Other Funds

Total Obligations

109,709 $

140,000 $

145,000 $

Ending Fund Balance

250,612

156,612

56,612

Page 25 of 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

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 47

City of Tonganoxie 2022 Adopted Budget

2020

2021

2022

Debt, Bond, and Interest Fund

Actual

Adopted Adopted

Beginning Fund Balance

93,956

72,343

Revenues

Taxes

503,634

536,022

609,233

Charges for Service Licenses & Permits Grants & Other

- -

- - -

36,449 540,083

18,545 554,567

Total Revenues

609,233

Transfers from Other Funds

262,950

263,900

263,300

944,876 $

Total Resources

896,989 $

890,810 $

Expenditures Operating

Salaries and Benefits Contractual Services

- - - - -

13,533

Supplies Equipment

- -

Subtotal Operating

13,533

Debt Service

824,646

818,467

859,000

Total Expenditures

824,646

818,467

872,533

Transfers to Other Funds

872,533 $

Total Obligations

824,646 $

818,467 $

Ending Fund Balance

72,343

Debt 100%

Page 27 of 47

B UDGE T A L LOCAT I ONS

By Department and Service

Page 28 of 47

City of Tonganoxie 2022 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

2020 Actual

2021

2022

Adopted Adopted

Expenditures by Category Personal Services

586,365 788,834 14,172 69,393

648,511 931,368 36,900 312,250

696,795 1,179,907 20,950 471,500

Contractual Services

Supplies Equipment Grant Match

Total

1,458,764 $

1,929,029 $

2,369,152 $

Expenditures by Fund General Fund

691,992 159,993 139,561 393,614

753,295 180,410 130,698 454,322 55,484

799,048 245,933 171,038 450,000

Water Operations Sewer Operations

Sanitation Storm Water

8,840

7,500

Transient Guest Tax Capital Projects & Debt

1500

1000

64,764

353,320

694,633

Total

1,458,764 $

1,929,029 $

2,369,152 $

Personnel Positions City Manager

1.0 1.0 1.5 1.0 1.0 0.0 1.0 6.5

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

Total

Budget Considerations

Budget enhancements include an increase for employee merit increases up to 5% and an anticipated increase in health insurance premiums. The 2022 budget did not include an adjustment to the structure of the compensation plan. Other changes to the department's 2022 budget included increased legal services contracted fees and supporting the Tonganoxie Business Association, Tonganoxie Arts Council & Tonganoxie Historical Society through either direct funding or project support. The Administration Department's budget includes many of the professional services that the City contracts out

Page 29 of 47

City of Tonganoxie 2022 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

2020 Actual

2021

2022

Adopted Adopted

Expenditures by Category Personal Services

600,331 77,746 18,764 58,742

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

786,654 104,400 31,450 75,500

Contractual Services

Supplies Equipment Grant Match

8,400

Total

755,583

851,276

998,004

Expenditures by Fund General Fund

710,175 45,409 755,583

780,569 70,707 851,276

938,004 60,000 998,004

Fire Capital Reserve

Total

Personnel Positions Fire Chief

1.0 1.0 2.0 4.0 8.0

Deputy Fire Chief/Codes Officer

Fire Captain Firefighters

Total

Budget Considerations

Budget enhancements include an increase for up to 5% employee merit increases and an anticipated increase in health insurance premiums. The 2022 budget did not include an adjustment to the structure of the compensation plan. The Fire Department budget includes the addition of a full time Firefighter position that was added mid- year in 2021 upon the conversion of the Deputy Chief position into an exempt position called the Deputy Fire Chief/Code Enforcement Officer. This adjusted position replaced the part time code enforcement officer originally approved in the 2020 budget. The 2022 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 7 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 2022 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 30 of 47

2022 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

2020 Actual

2021

2022

Adopted Adopted

Expenditures by Category Personal Services

1,187,404 $

1,013,049 $

1,045,624 $

Contractual Services

93,900 40,208 47,547

81,900 63,025 22,166

82,900 64,100 136,500

Supplies Equipment

Total

1,194,704 $

1,212,715 $

1,470,904 $

Expenditures by Fund General Fund

1,174,643 $

1,185,124 $

1,446,904 $

27,591

24,000

Police Capital Reserve

20,061

Total

1,194,704 $

1,212,715 $

1,470,904 $

Personnel Positions Police Chief

1.0 1.0 3.0 2.0 6.0 1.0 0.0

Lieutenant Sergeant Corporal

Police Officer Records Clerk Police Trainee

Total

14.0

Budget Considerations

Budget enhancements include an increase for up to 5% employee merit increases and an anticipated increase in health insurance premiums. The 2022 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 2022 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. A major equipment upgrade for the Police Department included in the 2022 budget is the purchase of three Chevy Tahoe vehicles to resist aging vehicles in the City's fleet. Up to $6,200 in the Police Equipment Fund is also allocated for the partially grant financed improvements to the Police Firing Range.

Page 31 of 47

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