City of Tonganoxie 2026 Budget Book

City of Tonganoxie 2026 Budget Book y

CITY OF TONGANOXIE, KANSAS FISCAL YEAR 2026 ADOPTED BUDGET

Elected Officials & City Executive Staff on the date of budget adoption (September 2, 2025)

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

OVERVIEW

CAPITAL PROJECT INFORMATION Capital Planning Procedures (34) Sources of Funding (34) Planned Projects (36) Pending/Future Projects (37)

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

Strategic Plan (8) City Overview (9)

DEBT

BUDGET INFORMATION

Debt Schedule (38) Debt Limit (40) Leases (40) Projected Future Debt (40)

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

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

OTHER

Personnel Schedule (41) Transfers (43) Fiscal Policies (44)

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

Page 2 of 44

Office of the City Manager

Mayor Frese and Members of the Tonganoxie City Council:

It is my pleasure to present the City of Tonganoxie 2026 Adopted Budget, which was approved by the City Council on September 2, 2025 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 2, 2025, 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 09-25-01 indicating such intent.

The adopted budget decreases the total City property tax rate by 1.265 mills compared to the current year mill levies. This change allows the City Council to have a 5.779 mill reduction approved over the last 5 years.

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 $86M, which resulted in an additional $20M+ of assessed valuation for USD 464’s capital outlay levy. 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 from the PILOT. Also, Hill’s has become a significant water user for the City’s water supply, resulting in increased utility revenues. Finally, Hill’s Bark Park, a new community amenity which was largely funded (Hill’s contribution) because of our stipulations in the Development Agreement with Hill’s, opened this year. We were excited to see the new DSM-Firmenich facility completed and open for manufacturing. The project was issued the Industrial Revenue Bonds (IRBs) for the $48M investment in a 57k sqft manufacturing facility, with 28 new jobs having an average annual wage of $71k. Following our successful annexation efforts at LvCo, Evergy received approval for an electrical substation on a 14-acre site, on 222nd St, near the Tonganoxie Business Park. We hope that this project remains a priority for Evergy as it creates electrical supply redundancy, something the area could greatly benefit from. Additionally, a 50-acre site directly across from the Business Park was purchased by a development firm and we are exploring options for the site. Outside of the Tonganoxie Business Park, there is continued activity near the Urban Hess Business Park. The Polished & Decorative Concrete building was constructed and opened for business, without the use of tax incentives, and the project has a LvCo appraised value of $2.56M. We’ve also seen activity in the retail sector, with Casey’s gaining approval and beginning construction of a new $1.2M investment store at 24/40 and South Park Dr. The previous vacant 5-acre site also has two potential pad sites, for fast/casual food type development (3.5 acres) directly to the West. We’ve seen growth in our residential development as well, including strong performance in our newer multi-family projects and is highlighted by competitive and limited availability at those developments. Lennar (Rausch Coleman) pulled 98 building permits for their 142-home development in Stone Creek, which resulted in the collection of $832,210 in fees for building permits, excise tax and utility system development fees (tap fees). This project is under active construction and represents an approximate $58M investment and will be completed in two phases that should span 3-4 years.

Page 3 of 44

Budget Overview

Some of the most significant initiatives funded in the 2026 Adopted Budget include:

Advancing Legacy Infrastructure Projects •

Front Street Road & Pedestrian Improvements • 9 th consecutive year of increased levels of street maintenance and preservation • Waste Water Treatment Plant Expansion – Phase 1 Construction • Water Tower Repainting – Hubbel Hill • 14 th Street/East St Corridor Improvements Project Design

Enhancing Local Amenities & Services

• Assistance for the Tonganoxie Recreation Commission for the Chieftain Park Project • City Water Park facility elevated slides maintenance • Stone Creek Neighborhood Park & Gallagher Park Improvements • 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 • Police Department Purchase of one Chevrolet Tahoe Vehicles • Police Department & Fire Department Operational Budget Increases • Fire Station facility generator addition • Replacement of two Public Works dump trucks • Purchase of Public Works snow pusher & flail mower equipment • Funding for citywide asset management program development

Promoting Financial Stability While Reducing City Tax Rates

• The City’s tax base (total assessed valuation) grew by 6.7% from the prior year • Adopted budget includes 0.515 mill decrease for net Library & Library Benefits levies • Adopted budget includes 0.750 mill decrease for net City levies • Meeting all existing debt service obligations for previous infrastructure investments with efforts to minimize or avoid future debt issuances • Rate changes proposed for water, sewer, solid waste utilities (first change in 6 years) • No rate changes proposed for stormwater utility and assessment fees • Elimination of pet licensing program fees

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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 2026.

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 $5,471,250 in 2025. The 2025 General Fund budget represents an 11% increase from the 2025 operating budget, which is primarily attributable to additional costs for equipment replacements being funded from the General Fund.

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 2025 (2026 calendar/budget) Property Tax rate for the City of Tonganoxie is 39.505 mills (33.575 mills City & 5.930 mills Library). Taxes paid by Tonganoxie property owners not only fund the city government services, but the services provided by USD 464 (school district), Leavenworth County, the Tonganoxie Recreation Commission, and the Tonganoxie Public Library. The City of Tonganoxie receives approximately 23.5% and the Library receives approximately 4.3% of total property tax revenues from local taxpayers in 2026.

Rec Commission, $0.034

USD 464, $0.427

Leavenworth County, $0.262

City , $0.235

Library (City), $0.043

Interested in learning more about the City’s budget? View more detailed information in the City’s complete 2026 Adopted Budget Book, recordings and agenda packets from City Council meetings, and other information on the City’s website tonganoxie.org.

Page 6 of 44

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

Page 7 of 44

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.

Page 8 of 44

City Overview

Tonganoxie, with a population of 6,195, 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

36.8 years median age

2,246 households

68% owner occupied housing

$80,109 median household income

98.1% attainment of high school degree

39.4% attainment of bachelor's degree

10.7% 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 1971 total students in 2025 and operate one elementary school, middle school, and high school facility. All schools are located 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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2026 Budget Development Calendar

Library, Utilities, & CMIP Work Sessions July 7 & July 21, 2025

Publication of proposed budget

Spring Retreat March 29, 2025

and notice of public hearing & Revenue Neutral Rate hearing July 21, 2025

CMIP Work Session #1 May 19, 2025

Department Budgets Work Session June 17, 2025

Budget & RNR Public Hearing and Adoption September 2, 2025

Base Budget Projections Work Session June 2, 2025

County Clerk provides estimated assessed valuation June 15, 2025

Approved Budget Delivered to County Clerk September 9, 2025

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.

2023

2024

2025

2026

Revenue

Revenue Adopted

Fund

Actual

Budget

4,536,841 1,653,336 1,062,010

4,845,443 1,900,385 1,244,622

4,501,608 2,015,800 1,306,000

4,828,767 2,065,800 1,323,000

General

Water Operations Sewer Operations

453,051

460,213

468,000

480,063 127,000

Sanitation

48,599

49,178

97,000

Storm Water

1,905

2,190

2,200

2,690

Transient Guest Tax Library Operations

582,990

579,024

627,484

653,746

4,365

5,324 1,290

10,000

16,999

Special Parks

Special Alcohol & Drug Programs

5,000

416,877 777,742 958,242 116,504 17,611 48,069 48,417

437,961 750,879 957,798 156,348 68,603 92,000 100,500

1,831,200

666,800 772,200

Special Highway

759,330

Infrastructure Sales Tax

1,334,000

1,597,615

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

392,000 31,000 62,500

109,500

25,500

110,000 110,000

62,500

801,984

794,484

810,335

827,199

Debt, Bond, and Interest

$11,528,543

$12,446,242

$14,310,957

$13,721,879

Total

2023

2024

2025

2026

Revenue

Revenue Adopted

Category

Actual

Budget

Adopted

3,640,230 3,631,193

4,094,782 3,612,325

4,632,021 6,124,134

5,237,100 4,613,696

Personal Services

Contractual Services

321,506

339,451 975,978

475,050

459,600

Commodities Capital Outlay

1,612,358

4,442,200

2,734,100

36,000

Grants and Other Programs

1,388,564

1,427,362

1,496,721 1,271,850

1,256,486 1,212,050

Debt Service

717,500

657,500

Transfers

$11,311,351

$11,107,398

$18,477,976

$15,513,032

Total

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

2023 Actual

2024 Actual

2025 Budget

2026 Budget

2026 Expenditures by Category

Personal Services

34%

Contractual Services

Commodities

17%

Capital Outlay

Grants and Other Programs

Debt Service

Transfers

30%

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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.

2023

2024

2025

2026

Revenue

Revenue Adopted

Revenue Category

Actual

Budget

2,004,686 1,039,541

2,210,954 1,004,746

2,307,838 1,015,470

2,422,174 1,032,493

Property Taxes

Sales & Use Taxes

444,113 157,301 122,158 176,561

511,248 164,514 159,850 225,003 119,847 389,281

499,000 170,000

518,000 166,000 154,100 210,000

Franchise Fees

Charges for Service Licenses & Permits

88,300

190,000

Fines

70,075

91,000

76,000

Grants and Other Revenues

372,405 150,000

100,000

150,000 100,000

Interest

60,000

40,000

Transfers

$4,536,840

$4,845,443

$4,501,608

$4,828,767

Total

Expenditure Category Personal Services

2,623,807

3,150,044 1,029,611

3,486,752

3,886,400 1,089,450

883,912 190,410 141,603

990,650 250,050 180,050

Contractual Services

190,750 150,711

266,600 228,800

Commodities Capital Outlay

0 0 0

Grants and Other Programs

Debt Service

Transfers

$3,839,732

$4,521,116

$4,907,502

$5,471,250

Total

Expenditure Department Administration

606,278 163,622

706,795 163,108

714,105 175,540

843,200 188,600

Municipal Court Animal Control

12,740

13,200

16,000

15,000

118,014 21,779 40,179

102,296 60,807 33,428

127,174 50,000 36,500

144,400 40,000 36,500

Code Inspection & Enforcement

Planning and Zoning

City Council

1,393,833

1,643,413

1,825,437

1,946,350

Police

353,456 946,834 182,996

449,304

523,136

618,600

Public Works

1,155,735

1,241,638

1,406,150

Fire

193,029

197,972

232,450

Parks

0 0

Debt Service

Transfers

$3,839,731

$4,521,115

$4,907,502

$5,471,250

Total

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2026 Revenue Summary - General Fund

Property Taxes

2% 3%

Sales & Use Taxes

Franchise Fees

Charges for Service

11%

Licenses & Permits

50%

Fines

Grants and Other Revenues Interest

21%

Transfers

2026 Expenditure Summary - General Fund

Personal Services

Contractual Services

Commodities

20%

Capital Outlay

71%

Page 16 of 44

2026 Department Summary - General Fund

Administration

Municipal Court

15%

Animal Control

Code Inspection & Enforcement

26%

Planning and Zoning

City Council

Police

Public Works

11%

Fire

36%

Parks

2026 Employee Counts by Department and Type of Job

Full-Time

Part-Time

Seasonal

Administration Building & Codes

Fire Police Public Works

Water Park

Page 17 of 44

General Fund

2023

2024

2025

2026

Actual

Budget

Adopted

1,228,536

1,925,645

2,249,972

1,844,078

Beginning Fund Balance

Revenues

2,004,686 1,039,541

2,210,954 1,004,746

2,307,838 1,015,470

2,422,174 1,032,493

Property Taxes

Sales & Use Taxes

444,113 157,301 122,158 176,561 70,075 372,405 150,000

511,248 164,514 159,850 225,003 119,847 389,281 60,000

499,000 170,000 88,300 190,000 91,000 100,000 40,000

518,000 166,000 154,100 210,000 76,000 150,000 100,000

Franchise Fees

Charges for Service Licenses & Permits

Fines

Grants & Other Revenues

Interest

Transfers

4,536,841

4,845,443

4,501,608

4,828,767

Total Revenues

5,765,377

6,771,088

6,751,580

6,672,845

Total Resources

Expenditures

2,623,807

3,150,044 1,029,611

3,486,752

3,886,400 1,089,450

Personal Services Contractual Services

883,912 190,410 141,603

990,650 250,050 180,050

190,750 150,711

266,600 228,800

Commodities Capital Outlay Debt Service

0 0

Transfers

3,839,732

4,521,116

4,907,502

5,471,250

Total Expenditures

1,925,645

2,249,972

1,844,078

1,201,595

Ending Fund Balance

1,472,251

1,641,375 -439,780

Reserve by Policy

371,827

Over/(Under) Policy Target

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Water Operations Fund

2023

2024

2025

2026

Actual

Budget

Adopted

898,244

709,394

1,015,164

838,129

Beginning Fund Balance

Revenues

19,947

38,692

36,000

52,000

Sales & Use Taxes Charges for Service

1,615,667

1,843,891

1,962,000

1,996,000

220

300

Fines

17,502

17,500

Grants & Other Revenues

1,653,336

1,900,385

2,015,800

2,065,800

Total Revenues

2,551,580

2,609,779

3,030,964

2,903,929

Total Resources

Expenditures

633,875 756,190 48,269 74,984 166,368 162,500

502,410 786,019 47,852 25,618 202,716 30,000

516,532

601,850

Personal Services Contractual Services

1,273,000

1,278,500

71,000 144,000 168,303 20,000

71,000 214,000 37,228 50,000

Commodities Capital Outlay Debt Service

Transfers

1,842,186

1,594,615

2,192,835

2,252,578

Total Expenditures

709,394

1,015,164

838,129

651,351

Ending Fund Balance

Sewer Operations Fund

2023

2024

2025

2026

Actual

Budget

Adopted

641,129

586,160

699,323

357,204

Beginning Fund Balance

Revenues

Sales & Use Taxes Charges for Service

1,062,010

1,244,622

1,306,000

1,323,000

Grants & Other Revenues

1,062,010

1,244,622

1,306,000

1,323,000

Total Revenues

1,703,139

1,830,782

2,005,323

1,680,204

Total Resources

Expenditures

314,912 129,355 50,117 141,213 363,882 117,500

388,933 210,435 59,739 76,892 365,460 30,000

543,237 360,000 67,000 191,000 466,882 20,000

638,850 352,000 67,000 215,000 285,182 50,000

Personal Services Contractual Services

Commodities Capital Outlay Debt Service

Transfers

1,116,979

1,131,459

1,648,119

1,608,032

Total Expenditures

Ending Fund Balance

586,160

699,323

357,204

72,172

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Sanitation Fund

2023

2024

2025

2026

Actual

Budget

Adopted

225,343

284,146

342,252

Beginning Fund Balance

Revenues

Sales & Use Taxes

453,051

460,213

468,000

480,063

Charges for Service

Grants & Other Revenues

453,051

460,213

468,000

480,063

Total Revenues

678,394

744,359

810,252

822,315

Total Resources

Expenditures

Personal Services Contractual Services

394,248

402,107

468,000

532,000

0 0 0 0

Commodities Capital Outlay Debt Service

Transfers

394,248

402,107

468,000

532,000

Total Expenditures

284,146

342,252

290,315

Ending Fund Balance

Stormwater Fund

2023

2024

2025

2026

Actual

Budget

Adopted

56,585

99,115

140,793

93,793

Beginning Fund Balance

Revenues

Sales & Use Taxes Charges for Service

48,599

49,178

50,000

51,000

Grants & Other Revenues

48,599

49,178

50,000

51,000

Total Revenues

105,184

148,293

190,793

144,793

Total Resources

Expenditures

Personal Services Contractual Services

896

7,500

92,000

122,000

5,173

0 0 0 0

5,000

Commodities Capital Outlay Debt Service

0 0 0

Transfers

6,069

7,500

97,000

127,000

Total Expenditures

99,115

140,793

93,793

17,793

Ending Fund Balance

Page 20 of 44

Transient Guest Tax Fund

2023

2024

2025

2026

Actual

Budget

Adopted

1,198

3,103

-797

Beginning Fund Balance

Revenues

1,198

1,905

1,100

2,200

Sales & Use Taxes Charges for Service

0 0

Grants & Other Revenues

1,198

1,905

1,100

2,200

Total Revenues

1,198

3,103

4,203

1,403

Total Resources

Expenditures

0 0 0 0 0 0 0

Personal Services Contractual Services

5,000

10,000

0 0 0 0

Commodities Capital Outlay Debt Service

Transfers

5,000

10,000

Total Expenditures

1,198

3,103

-797

-8,597

Ending Fund Balance

Library Operations Fund

2023

2024

2025

2026

Actual

Budget

Adopted

1,111

11,658

15,787

5,787

Beginning Fund Balance

Revenues

497,030

512,941

535,984

530,746

Property Taxes

Charges for Service

85,960 582,990

66,083 579,024

91,500 627,484

123,000 653,746

Grants & Other Revenues

Total Revenues

584,101

590,682

643,271

659,533

Total Resources

Expenditures

67,636 504,807

53,395 521,500

85,500 551,984

110,000 543,746

Personal Services Contractual Services

0 0 0 0

Commodities Capital Outlay Debt Service

Transfers

572,443

574,895

637,484

653,746

Total Expenditures

11,658

15,787

5,787

Ending Fund Balance

Page 21 of 44

Special Parks Fund

2023

2024

2025

2026

Actual

Budget

Adopted

20,457

19,838

23,462

Beginning Fund Balance

Revenues

4,365

5,324

4,800

4,693

Alcohol Taxes

0 0

Charges for Service

5,200

12,306 16,999

Grants & Other Revenues

4,365

5,324

10,000

Total Revenues

24,822

25,162

33,462

40,461

Total Resources

Expenditures

Personal Services Contractual Services

2,015 2,969

1,700

7,000 3,000

12,000

0 0 0 0

5,000

Commodities Capital Outlay Debt Service

0 0 0

Transfers

4,984

1,700

10,000

17,000

Total Expenditures

19,838

23,462

23,461

Ending Fund Balance

Special Alcohol & Drug Programs Fund

2023

2024

2025

2026

Actual

Budget

Adopted

Beginning Fund Balance

Revenues

Alcohol Taxes

0 0 0 0

Charges for Service

Grants & Other Revenues

Total Revenues

Total Resources

Expenditures

0 0 0 0 0 0 0

Personal Services Contractual Services

3,000 2,000

Commodities Capital Outlay Debt Service

0 0 0

Transfers

5,000

Total Expenditures

-5,000

Ending Fund Balance

Page 22 of 44

Special Highway Fund

2023

2024

2025

2026

Actual

Budget

Adopted

839,837

661,531

579,717

535,917 Revenues

Beginning Fund Balance

171,536 70,341

182,093 55,868

166,200 50,000

166,800 50,000

Fuel Taxes

Licenses and Permits

1,225,000

Grants & Other Revenues

175,000 416,877

200,000 437,961

390,000

450,000 666,800

Transfers

1,831,200

Total Revenues

1,256,714

1,099,492

2,410,917

1,202,717

Total Resources

Expenditures

Personal Services Contractual Services

595,183

519,775

1,725,000

400,000

0 0 0 0

Commodities Capital Outlay Debt Service

150,000

266,800

0 0

Transfers

595,183

519,775

1,875,000

666,800

Total Expenditures

661,531

579,717

535,917

Ending Fund Balance

Infrastructure Sales Tax Fund

2023

2024

2025

2026

Actual

Budget

Adopted

767,994

1,108,236

1,261,615

789,095

Beginning Fund Balance

Revenues

777,742

750,879

759,330

772,200

Sales & Use Taxes

777,742

750,879

759,330

772,200

Total Revenues

1,545,736

1,859,115

2,020,945

1,561,295

Total Resources

Expenditures

0 0 0 0 0

Personal Services Contractual Services

Commodities Capital Outlay Debt Service

437,500 437,500

597,500 597,500

1,231,850 1,231,850

1,112,050 1,112,050

Transfers

Total Expenditures

1,108,236

1,261,615

789,095

449,245

Ending Fund Balance

Page 23 of 44

Capital Projects Fund

2023

2024

2025

2026

Actual

Budget

Adopted

1,779,412

1,941,579

2,171,528

270,265

Beginning Fund Balance

Revenues

769,396 58,846 130,000

755,492 66,307 136,000

754,000

770,000 427,615 400,000

Sales & Use Taxes

Grants & Other Revenues

580,000

Transfers

958,242

957,799

1,334,000

1,597,615

Total Revenues

2,737,654

2,899,378

3,505,528

1,867,880

Total Resources

Expenditures

Personal Services Contractual Services

106,061 16,645 650,756

122,029 39,514 543,694

217,500 65,000

70,000 35,000

Commodities Capital Outlay Debt Service

2,930,150

1,220,000

22,613 796,075

22,613 727,850

22,613

272,615

Transfers

3,235,263

1,597,615

Total Expenditures

1,941,579

2,171,528

270,265

Ending Fund Balance

Fire Equipment Fund

2023

2024

2025

2026

Actual

Budget

Adopted

268,527

200,122

297,822

306,129

Beginning Fund Balance

Revenues

93,649 22,855

92,701 63,647

94,000 298,000

94,500 15,000

Charges for Service

Grants & Other Revenues

Transfers

116,504

156,348

392,000

109,500

Total Revenues

385,031

356,470

689,822

415,629

Total Resources

Expenditures

0 0 0

Personal Services Contractual Services

62,634

11,650

194,000

Commodities Capital Outlay

87,583

12,306

119,000 36,000 34,693 383,693

27,000

Grants and Other Programs

34,692 184,909

34,692 58,648

34,693 61,693

Debt Service

Total Expenditures

200,122

297,822

306,129

353,936

Ending Fund Balance

Page 24 of 44

Police Equipment Fund

2023

2024

2025

2026

Actual

Budget

Adopted

40,531

50,219

68,166

58,166

Beginning Fund Balance

Revenues

2,100 9,531

2,200

2,500

2,000

Licenses and Permits

59,333

18,500

16,000

Grants & Other Revenues

Transfers

5,980

7,070

10,000 31,000

7,500

Contractual Services

17,611

68,603

25,500

Total Revenues

58,142

118,822

99,166

83,666

Total Resources

Expenditures

0 0

Personal Services Contractual Services

4,000 8,000

7,923

1,597

14,000 27,000

Commodities Capital Outlay Debt Service

0 0 0

49,059

30,000

0 0

Transfers

7,923

50,656

41,000

42,000

Total Expenditures

50,219

68,166

58,166

41,666

Ending Fund Balance

Sewer Capital Fund

2023

2024

2025

2026

Actual

Budget

Adopted

739,181

385,064

435,914

-47,586

Beginning Fund Balance

Revenues

48,069

92,000

62,500

100,000 10,000

Charges for Service

0 0

Grants & Other Revenues

Transfers

48,069

92,000

62,500

110,000

Total Revenues

787,250

477,064

498,414

62,414

Total Resources

Expenditures

0 0 0

Personal Services Contractual Services

181,267

220,000

177,000

Commodities Capital Outlay

220,919

41,150

326,000

232,500

0 0

Grants and Other Programs

Debt Service

402,186

41,150

546,000

409,500

Total Expenditures

385,064

435,914

-47,586

-347,086

Ending Fund Balance

Page 25 of 44

Water Capital Fund

2023

2024

2025

2026

Actual

Budget

Adopted

628,266

366,757

390,709

58,209

Beginning Fund Balance

Revenues

48,417

100,500

62,500

100,000 10,000

Charges for Service

0 0

Grants & Other Revenues

Transfers

48,417

100,500

62,500

110,000

Total Revenues

676,683

467,257

453,209

168,209

Total Resources

Expenditures

0 0

Personal Services Contractual Services

14,625 295,301

20,000 375,000

20,000 300,000

76,548

Commodities Capital Outlay

0 0 0

Grants and Other Programs

Debt Service

309,926

76,548

395,000

320,000

Total Expenditures

366,757

390,709

58,209

-151,791

Ending Fund Balance

Debt, Bond, and Interest Fund

2023

2024

2025

2026

Actual

Budget

Adopted

248,373

249,348

241,951

248,056

Beginning Fund Balance

Revenues

539,484

532,984

548,485

565,149

Property Taxes

Grants & Other Revenues

262,500

261,500

261,850

262,050

Transfers

801,984

794,484

810,335

827,199

Total Revenues

1,050,357

1,043,832

1,052,286

1,075,255

Total Resources

Expenditures

0 0 0 0 0

Personal Services Contractual Services

Commodities Capital Outlay

Grants and Other Programs

801,009 801,009

801,881 801,881

804,230 804,230

626,768 626,768

Debt Service

Total Expenditures

249,348

241,951

248,056

448,487

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 2026 budget also included funding for a citywide asset management program development initiative and IT equipment updates at multiple City facilities. Other initiatives included increased funding for community events compared to previous years and continued support for the requests submitted by the Tonganoxie Business Association, Tonganoxie Arts Council, Tonganoxie Historical Society, & Tonganoxie Farmers Market as direct funding.

Expenditures by Category and by Fund

2023

2024

2025

2026

Expenditure

Expenditure Category Personal Services Contractual Services

Actual

Budget

Adopted

718,439

809,582

1,000,236 1,395,650

1,128,700 1,402,400

1,127,440

1,297,016

28,952 740,324

57,930 551,819

93,150

64,000

Commodities Capital Outlay

2,868,450

1,179,300

Grants and Other Programs

$2,615,155

$2,716,347

$5,357,486

$3,774,400

Total

Expenditure Fund General Water Operations Sewer Operations

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

1,079,636

1,119,319

1,267,700

315,464 218,154 402,107

328,460 277,057 468,000 12,000

396,350 327,350 532,000 16,000 10,000

Sanitation

0 0

2,500

Storm Water

5,000

Transient Guest Tax

773,462

698,487

3,147,650

1,225,000

Capital Projects

$2,615,155

$2,716,348

$5,357,486

$3,774,400

Total

Page 28 of 44

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