City of Tonganoxie 2020 Budget Book

City of Tonganoxie 2020 Budget Book

2020 BUDGET City of Tonganoxie

Tonganoxie, Kansas

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

ADOPTED BUDGET FISCAL YEAR 20

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Mayor Jason K. Ward City Council 5RFN\+LPSHO 'DYLG%HQQHWW &XUWLV2URNH /LVD3DWWHUVRQ /RUDOHH6WHYHQV

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CITY OF TONGANOXIE, KANSAS 2020 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 Ward and Members of the City Council: It is my pleasure to present the City of Tonganoxie 2020 Adopted Budget, which was approved by the City Council on August 5, 2019 by a vote of 4-0. 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. The development of the 2020 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 17 and July 1 and staff also analyzed & presented the results of an online survey tool offered to utility customers. Following the Spring Retreat, the Governing Body convened for a Capital Maintenance & Improvement Projects work session, heard the City Manager’s Proposed Budget at the June 3 regular meeting, and completed four additional budget work sessions. Budget Overview The maximum expenditure budget authority proposed in 2020 totals $8,967,609. The total planned expenditures for all funds (including non-budgeted funds) in 2020 is $9,259,521, which is an increase of 7% from 2019. The total property tax levy is $2,047,209, which is an increase of 8% over the total tax levy in 2019. 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. 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 1% decrease in the City’s share of Leavenworth County Sales and Use Tax. Some of the major initiatives included for funding in the 2020 General Fund budget include the addition of 1 Police Officer position (1 FTE), replacement of Police Fleet vehicle with a 2020 Dodge Charger, the addition of a Part-Time Codes Enforcement Officer position (0.5 FTE), and partial funding for the planned lease-purchase of a replacement Street Sweeper vehicle. Programmed use of the 3/4 cent Infrastructure Sales Tax annual proceeds estimated at $409,000 is a key component of the 2020 budget. $262,950 will be paid as debt service committed with the City’s $3.75M investment in the new Tonganoxie Public Library. In addition, $150,000 is allocated towards the third year of additional funding for the maintenance and preservation of City street infrastructure and $50,000 is allocated to complete the sandblasting and refinishing of the Tonganoxie Water Park’s underwater surfaces. This set of strategic investments continues to focus on the City’s diverse infrastructure maintenance needs. The City’s utility funds include support for several initiatives that require the support of pending rate structure adjustments to the City’s water and sewer utilities in order to maintain necessary levels of fund balance and ensure continuation of service provision. The completion of the 2019 Water & Sewer Rates Analysis allowed for the planned adoption of a new rate structure aimed at capturing the “cost of service,” with a net expected impact of 8% increase to an average utility customer. This new rate structure is designed to maintain necessary levels of fund balance to meet future capital & maintenance needs while ensuring reliable provision of critical water and sanitary sewer services. Initiatives included in the 2020 Budget include replacement of an aging zero-turn mower, replacement 1

of the City’s F-450 Utility Truck, purchase of a mobile generator for lift station support in the case of a temporary power outage, and a portion of the street sweeper lease-purchase. Public Safety equipment funds act as the funding source for several pieces of valuable equipment, including an operations/utility vehicle for the Fire Department and a share of the 2020 Dodge Charger for the Police Department. Conclusion While the budget document relays prioritization of the City’s assets, programs and services, it is equally important to acknowledge the roles of the City Council’s leadership and policy vision, the efforts of City employees to deliver services and manifest that vision, and the Community’s engagement with the local government to help develop needed 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. Respectfully submitted,

George Brajkovic City Manager

2

City of Tonganoxie 20 3URSHUW\ 7D[ Dollars at a Glance

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4

City of Tonganoxie 2020 Adopted Budget Overview - All Funds

2018

2019

2020

Actual

Adopted Adopted

Revenue Overview Property Taxes

2,016,189 $

2,126,562 $

2,297,803 $

Sales & Use, Alcohol, & Guest Tax

1,498,048 1,452,378 1,460,860

Fuel Taxes

161,507 298,900 145,751 163,312 310,036 142,181 547,888

158,630 306,000 131,350 201,000 339,239 60,000 745,881

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

Franchise Fees Service Charges

2,734,954 2,839,600 2,846,000

Fees, Licenses, Permits

Fines and Forfeits

Grants and Other Revenue

Interest Transfers

Contracted Services

6,050

6,500

6,000

Total Revenues

8,024,816 $

8,367,140 $

8,459,040 $

Expenditure Overview Operating Salaries & Benefits

2,680,745 $

2,946,076 $

3,137,239 $

Contractual Services

2,101,190 2,302,262 2,343,676

Supplies

193,734 401,963

242,381 722,012

235,950 645,750

Capital Outlay Grant Match Debt Service

-

-

3,000

1,448,019 1,640,467 2,115,956

Transfers

547,888

745,881

777,950

Total Expenditures

7,373,538 8,599,079 9,259,521

Net Revenues

$

651,278

$

(231,939)

$

(800,481)

2020 Revenues

2020 Expenditures

Property Taxes Sales & Use, Alcohol, & Guest Tax Fuel Taxes Franchise Fees Service Charges Fees, Licenses, Permits Fines and Forfeits Grants and Other Revenue Interest Transfers Contracted Services

Salaries & Benefits Contractual Services Supplies Capital Outlay

0.7% 9.2%

8.4%

0.1%

3.2%

1.6% 1.7%

33.9%

27.2%

22.9%

17.3%

Grant Match Debt Service Transfers

33.6%

0.0%

25.3%

7.0%

1.9%

3.6%

2.5%

5

City of Tonganoxie 2020 Adopted Budget Revenues by Category

2018

2019

2020

Actual

Adopted

Adopted

Revenues

Property Taxes

2,016,189 $ 1,498,048 161,507 2,613,926 121,028 3,675,744 $

$

2,126,562 1,452,378 158,630 3,737,570 2,710,000 129,500 2,839,600 306,000 14,200 113,000 100

$

2,297,803 1,460,860 163,500 3,922,163 2,725,000 121,000 2,846,000 302,000 12,700 117,000 -

Sales & Use, Alcohol, & Guest Tax

Fuel Tax

Subtotal Taxes

$

$

Utility Charges Pool Charges Other Charges

-

Subtotal Charges

2,734,954 $

$

$

Franchise Fees

298,900 12,965 128,286 444,651 163,312 196,972 64,094 39,034 142,181 547,888 4,500 9,936

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

4,150

3,350

Subtotal FLP

$

$

437,350 201,000 45,000 217,739 32,500 44,000 60,000 745,881

$

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

Fines and Forfeits

Grants

Reimbused Expenses

Sale of Assets

Miscellaneous Revenues

Interest Transfers

Contracted Services

6,050

6,500

6,000

Subtotal Other

1,169,467 $

$

1,352,620

$

1,255,827

Total Revenues

8,024,816 $

$

8,367,140

$

8,459,040

6

City of Tonganoxie 2020 Adopted Budget Expenditure Summary

2018 Actual

2019

2020

Adopted Adopted

Allocation by Category

Salaries and Benefits Contractual Services

$

2,680,745

2,946,076 $

3,137,239 $

2,101,190 2,302,262 2,343,676

Supplies

193,734 401,963

242,381 722,012

235,950 645,750

Capital Outlay Grant Match Debt Service

-

-

3,000

1,448,019 1,640,467 2,115,956

745,881

777,950

Transfers

547,888

Total

7,373,538 8,599,079 9,259,521

Allocation by Department and Service Administration

$

1,278,312

1,587,116 $

1,578,962 $

Police

1,089,903 1,123,186 1,240,192 1,724,368 2,132,752 2,115,148

Public Works

Fire

744,806 147,525 392,717

807,219 144,703 417,755

821,010 140,481 469,822

Water Park

Library

Debt Service

1,448,019 1,640,467 2,115,956

Transfers

547,888

745,881

777,950

Total

$

7,373,538

8,599,079 $

9,259,521 $

Allocation by Fund General Fund

$

2,825,758

2,966,531 $

3,150,065 $

Water Operations Sewer Operations

1,206,074 1,262,298 1,287,434

798,254 374,285

867,556 376,796 41,000 417,755 11,600 376,780 430,000 145,000 35,000 211,000 82,000 1,500

900,901 370,114 41,000

Sanitation Stormwater

469

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

392,717

469,822

2,335

5,600

328,827 202,795 373,441 80,827 31,000 42,628 67,551

363,500 462,950 106,693 12,500 163,000 82,000

572,000 1,016,877

Capital Reserve

-

-

-

802,263

825,565

Debt Bond and Interest

646,578

Total

$

7,373,538

8,599,079 $

9,259,521 $

7

City of Tonganoxie 2020 Adopted Budget General Fund Expenditure Summary

2018

2019

2020

Actual

Adopted

Adopted

Allocation by Category

Salaries and Benefits Contractual Services

$

1,935,871 648,937 153,239

$

2,046,836 682,602 190,843

$

2,201,761 686,504 190,550

Supplies

Capital Outlay

87,712

46,250

71,250

Subtotal (Operating)

2,825,758

2,966,531

3,150,065

Debt Service

-

-

-

Total

2,825,758

2,966,531

3,150,065

Allocation by Department and Service Administration

$

393,687 123,619 21,198 74,604 17,761

$

392,749 130,266 21,900 83,368 30,000

$

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

Municipal Court Animal Services

Codes

Planning Legislative

2,455

2,000

2,000

Police

1,058,903 322,027 663,979 147,525

1,088,186 336,140 737,219 144,703

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

Fire

Public Works Water Parks Debt Service

-

-

-

Total

$

2,825,758

$

2,966,531

$

3,150,065

4.5% 2019 Expenditures Budget By Department - General Fund

Administration Municipal Court Animal Services Codes Planning Legislative Police Fire

4.2%

12.7%

0.7%

3.4% 0.8%

23.8%

0.1%

11.0%

39.0%

Public Works Water Parks

8

Allocations by Fund

9

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

General Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

531,095

$

707,625

$

707,625

Revenues

Taxes

1,789,863 $

1,862,800 $

1,975,221 $

Franchise Fees Charges for Service Licenses and Permits Fines and Forfeits

298,900 121,028 79,148 162,932 158,693 142,181

306,000 129,600 81,350 200,400 110,500 60,000

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

Grants & Other

Interest

Total Revenues

2,752,745 $

2,750,650 $

2,778,567 $

Transfers from Other Funds

$

249,543

$

215,881

$

215,000

Total Resources

3,533,383 $

3,674,156 $

3,701,192 $

Expenditures Operating

Salaries and Benefits Contractual Services

1,935,871 $

2,046,836 $

2,201,761 $

648,937 153,239 87,712

682,602 190,843 46,250

686,504 190,550 71,250

Supplies Equipment

Subtotal Operating

2,825,758 $

2,966,531 $

3,150,065 $

Debt Service

$

-

$

-

$

-

Total Expenditures

2,825,758 $

2,966,531 $

3,150,065 $

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

2,825,758 $

2,966,531 $

3,150,065 $

Ending Fund Balance

$

707,625

$

707,625

$

551,127

10

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Water Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

373,362

$

395,804

$

396,606

Revenues

Taxes

$

7,150 $ 1,220,986 1,231,000 1,261,500 7,000 $ 7,000

Fees, Licenses, Permits

380

600

500

24,500

24,500

Grants & Other

-

Total Revenues

1,228,516 $

1,263,100 $

1,293,500 $

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

1,601,878 $

1,658,904 $

1,690,106 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

365,701 348,245 19,453 41,260 774,659

$

433,696 384,975 19,578 22,000 860,249

$

449,559 415,125 19,600

Supplies Equipment

2,000

Subtotal Operating

$

$

$

886,284

Debt Service

$

151,335

$

152,049

$

151,150

Total Expenditures

$

925,994

1,012,298 $

1,037,434 $

Transfers to Other Funds

$

280,080

$

250,000

$

250,000

Total Obligations

1,206,074 $

1,262,298 $

1,287,434 $

Ending Fund Balance

$

395,804

$

396,606

$

402,672

11

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Sewer Operations Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

301,506

$

343,653

$

341,097

Revenues

Taxes

$

-

$

-

$

-

Charges for Service Fees, Licenses, Permits

840,401

865,000

859,000

- -

- -

- -

Grants & Other

Total Revenues

$

840,401

$

865,000

$

859,000

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

1,141,907 $

1,208,653 $

1,200,097 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

293,436 90,405 18,125 38,800 440,766

$

357,458 126,875 24,960

$

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

Supplies Equipment

3,000

Subtotal Operating

$

$

512,293

$

Debt Service

$

288,025

$

289,382

$

287,671

Total Expenditures

$

728,791

$

801,675

$

835,901

Transfers to Other Funds

$

69,463

$

65,881

$

65,000

Total Obligations

798,254 $

867,556 $

900,901 $

Ending Fund Balance

$

343,653

$

341,097

$

299,196

12

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Sanitation Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

122,124

$

109,551

$

114,755

Revenues

Taxes

$

-

$

-

$

-

Charges for Service Fees, Licenses, Permits

361,712

382,000

372,500

- -

- -

- -

Grants & Other

Total Revenues

$

361,712

$

382,000

$

372,500

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

483,836 $

491,551 $

487,255 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

48,310 322,675

$

60,986 313,275

$

45,114 325,000

Supplies Equipment

3,300

2,535

- -

-

-

Subtotal Operating

$

374,285

$

376,796

$

370,114

Debt Service

$

-

$

-

$

-

Total Expenditures

$

374,285

$

376,796

$

370,114

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

374,285 $

376,796 $

370,114 $

Ending Fund Balance

$

109,551

$

114,755

$

117,141

13

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Stormwater Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

-

$

27,239

$

27,239

Revenues

Taxes

$

-

$

-

$

-

Charges for Service Fees, Licenses, Permits

27,708

41,000

41,000

- -

- -

- -

Grants & Other

Total Revenues

$

27,708

$

41,000

$

41,000

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

$

27,708

$

68,239

$

68,239

Expenditures Operating

Salaries and Benefits Contractual Services

$

-

$

-

$

-

469

41,000

31,000 10,000

Supplies Equipment

- -

- -

-

Subtotal Operating

$

469

$

41,000

$

41,000

Debt Service

$

-

$

-

$

-

Total Expenditures

$

469

$

41,000

$

41,000

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

469

$

41,000

$

41,000

Ending Fund Balance

$

27,239

$

27,239

$

27,239

14

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Transient Guest Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

2,243

$

3,534

$

3,534

Revenues

Taxes

$

1,291

$

1,500

$

1,500

Charges for Service Fees, Licenses, Permits

- - -

- - -

- - -

Grants & Other

Total Revenues

$

1,291

$

1,500

$

1,500

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

$

3,534

$

5,034

$

5,034

Expenditures Operating

Salaries and Benefits Contractual Services

$

- - - - -

$

-

$

-

1,500

1,500

Supplies Equipment

- -

- -

Subtotal Operating

$

$

1,500

$

1,500

Debt Service

$

-

$

-

$

-

Total Expenditures

$

-

$

1,500

$

1,500

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

-

$

1,500

$

1,500

Ending Fund Balance

$

3,534

$

3,534

$

3,534

15

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Library Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

14,410

$

6,784

$

6,784

Revenues

Taxes

$

346,164

$

369,155

$

398,822

Charges for Service Fees, Licenses, Permits

- -

- -

- -

48,600 417,755

71,000 469,822

Grants & Other

38,927 385,091

Total Revenues

$

$

$

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

399,501 $

424,539 $

476,606 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

37,427 355,290

$

47,100 370,655

$

69,500 400,322

Supplies Equipment

- -

- -

- -

Subtotal Operating

$

392,717

$

417,755

$

469,822

Debt Service

-

-

-

Total Expenditures

$

392,717

$

417,755

$

469,822

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

392,717 $

417,755 $

469,822 $

Ending Fund Balance

$

6,784

$

6,784

$

6,784

16

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Special Parks Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

13,693

$

15,702

$

7,541

Revenues

Taxes

$

4,344

$

3,439

$

5,180

Charges for Service Fees, Licenses, Permits

- - -

- - -

- - -

Grants & Other

Total Revenues

$

4,344

$

3,439

$

5,180

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

$

18,037

$

19,141

$

12,721

Expenditures Operating

Salaries and Benefits Contractual Services

$

-

$

-

$

-

1,335 1,000

4,600 7,000

4,600 1,000

Supplies Equipment

-

-

-

Subtotal Operating

$

2,335

$

11,600

$

5,600

Debt Service

$

-

$

-

$

-

Total Expenditures

$

2,335

$

11,600

$

5,600

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

2,335

$

11,600

$

5,600

Ending Fund Balance

$

15,702

$

7,541

$

7,121

17

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Special Highway Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

291,451

$

340,734

$

340,734

Revenues

Taxes

$

161,507

$

158,630

$

163,500

Charges for Service Licenses and Permits

-

-

-

66,603

50,000

50,000

-

-

Grants & Other

-

Total Revenues

$

228,110

$

208,630

$

213,500

Transfers from Other Funds

$

150,000

$

168,150

$

150,000

Total Resources

669,561 $

717,514 $

704,234 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

-

$

-

$

-

328,827

376,780

363,500

Supplies Equipment

- -

- -

- -

Subtotal Operating

$

328,827

$

376,780

$

363,500

Debt Service

$

-

$

-

$

-

Total Expenditures

$

328,827

$

376,780

$

363,500

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

328,827 $

376,780 $

363,500 $

Ending Fund Balance

$

340,734

$

340,734

$

340,734

18

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Infrastructure Sales Tax Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

110,804

$

328,005

$

303,005

Revenues

Taxes

$

419,996

$

405,000

$

409,000

Charges for Service Fees, Licenses, Permits

- - -

- - -

- - -

Other

Total Revenues

$

419,996

$

405,000

$

409,000

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

530,800 $

733,005 $

712,005 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

- - -

$

- - - - -

$

- - - - -

Supplies Equipment

4,450 4,450

Subtotal Operating

Debt Service

$

-

$

-

$

-

Total Expenditures

$

4,450

$

-

$

-

Transfers to Other Funds

$

198,345

$

430,000

$

462,950

Total Obligations

202,795 $

430,000 $

462,950 $

Ending Fund Balance

$

328,005

$

303,005

$

249,055

19

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Capital Projects Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

353,746

$

556,225

$

556,225

Revenues

Taxes

$

501,904

$

472,000

$

467,000

Charges for Service Fees, Licenses, Permits

- - -

- - -

- - -

Other

Total Revenues

$

501,904

$

472,000

$

467,000

Transfers from Other Funds

$

100,000

$

100,000

$

150,000

Total Resources

955,650 $

1,128,225 $

1,173,225 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

- - -

$

- - -

$ $

- - -

Supplies Equipment

250,227 250,227

200,000 200,000

11,359 11,359

Subtotal Operating

$

$

$

Debt Service

$

388,066

$

321,773

$

816,877

Total Expenditures

$

399,425

$

572,000

1,016,877 $

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

399,425 $

572,000 $

1,016,877 $

Ending Fund Balance

$

556,225

$

556,225

$

156,348

20

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Fire Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

115,847

$

128,134

$

128,134

Revenues

Taxes

$

-

$

-

$

-

Special Assesments (Charges)

82,369 10,744

85,000 60,000

85,000 15,000

Grants & Other Licenses & Permits

-

-

-

Total Revenues

$

93,114

$

145,000

$

100,000

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

208,961 $

273,134 $

228,134 $

Expenditures Operating

Contractual Services

$

-

$

- -

$

- -

Supplies Equipment

3,256 77,570

70,000

69,000 3,000 72,000

-

-

Grants and Other Programs

Subtotal Operating

$

80,827

$

70,000

$

Debt Service

-

75,000

34,693

Total Expenditures

$

80,827

$

145,000

$

106,693

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

80,827

145,000 $

106,693 $

Ending Fund Balance

$

128,134

$

128,134

$

121,441

21

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Police Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

35,756

$

29,271

$

14,271

Revenues

Taxes

$

- -

$

- -

$

-

Licenses & Permits Grants & Other Contractual Services

1,500 5,000 6,000

18,464 6,050 24,514

13,500 6,500 20,000

Total Revenues

$

$

$

12,500

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

$

60,270

$

49,271

$

26,771

Expenditures Operating

Salaries and Benefits Contractual Services

$

- -

$

- - -

$

- - -

Supplies Equipment

1,918 29,082 31,000

35,000 35,000

12,500 12,500

Subtotal Operating

$

$

$

Debt Service

-

-

-

Total Expenditures

$

31,000

$

35,000

$

12,500

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

31,000

$

35,000

$

12,500

Ending Fund Balance

$

29,271

$

14,271

$

14,271

Fees, Licenses, Permits 100%

22

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Sewer Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

300,263

$

304,385

$

153,385

Revenues

Taxes

$

-

$

-

$

-

Charges for Service Fees, Licenses, Permits

46,750

60,000

60,000

- -

- -

-

20,000 80,000

Grants & Other

Total Revenues

$

46,750

$

60,000

$

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

347,013 $

364,385 $

233,385 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

-

$

- - -

$

- - -

1,750

Supplies Equipment

-

211,000 211,000

163,000 163,000

40,878 42,628

Subtotal Operating

$

$

$

Debt Service

$

-

$

-

$

-

Total Expenditures

$

42,628

$

211,000

$

163,000

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

42,628

211,000 $

163,000 $

Ending Fund Balance

$

304,385

$

153,385

$

70,385

23

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Water Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

266,769

$

233,218

$

197,218

Revenues

Taxes

$

-

$

-

$

-

Charges for Service Grants & Other Licenses & Permits

34,000

46,000

46,000

- -

- -

- -

Total Revenues

$

34,000

$

46,000

$

46,000

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

300,769 $

279,218 $

243,218 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

- - -

$

- - -

$

- - -

Supplies Equipment

82,000 82,000

82,000 82,000

67,551 67,551

Subtotal Operating

$

$

$

Debt Service

$

-

$

-

$

-

Total Expenditures

$

67,551

$

82,000

$

82,000

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

$

67,551

$

82,000

$

82,000

Ending Fund Balance

$

233,218

$

197,218

$

161,218

24

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Capital Reserve Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

915

$

915

$

915

Revenues

Taxes

$

- - - - -

$

- - - - -

$

- - - - -

Charges for Service Grants & Other Licenses & Permits

Total Revenues

$

$

$

Transfers from Other Funds

$

-

$

-

$

-

Total Resources

$

915

$

915

$

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

$

915

$

915

25

City of Tonganoxie 2020 Adopted Budget Attachment E - Fund Schedules

2018

2019

2020

Debt, Bond, and Interest Fund

Actual

Adopted Adopted

Beginning Fund Balance

$

151,546

$

80,044

$

79,816

Revenues

Taxes

$

443,523

$

458,046

$

494,940

Charges for Service Licenses & Permits

- -

- -

- -

82,139 540,185

37,081 532,021

Grants & Other

83,208 526,731

Total Revenues

$

$

$

Transfers from Other Funds

$

48,345

$

261,850

$

262,950

Total Resources

726,622 $

882,079 $

874,787 $

Expenditures Operating

Salaries and Benefits Contractual Services

$

- - - - -

$

- - - - -

$

- - - - -

Supplies Equipment

Subtotal Operating

$

$

$

Debt Service

646,578

802,263

825,565

Total Expenditures

$

646,578

$

802,263

$

825,565

Transfers to Other Funds

$

-

$

-

$

-

Total Obligations

646,578 $

802,263 $

825,565 $

Ending Fund Balance

$

80,044

$

79,816

$

49,222

Debt 100%

26

B UDGE T A L LOCAT I ONS

By Department and Service

27

City of Tonganoxie 2020 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

2018

2019

2020

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

505,323 708,161 13,287 51,541

$

597,206 717,417 17,481 255,012

$

625,258 734,354 17,100 202,250

Contractual Services

Supplies Equipment

Total

1,278,312 $

1,587,116 $

1,578,962 $ 1,657,441 1,829,189

Expenditures by Fund General Fund

$

633,324 140,346 118,529 374,285

$

660,283 160,286 142,024 372,796

$

687,124 163,892 152,832 370,114

Water Operations Sewer Operations

Sanitation Storm Water

469

-

3,500

Transient Guest Tax

0

1500

1500

250,227

200,000

11,359

Capital Projects

Total

1,278,312 $

1,587,116 $

1,578,962 $

Personnel Positions City Manager

1.0 1.0 2.0 0.0 1.0 0.0 1.0 6.0

1.0 1.0 2.0 0.5 1.0 0.0 1.0 6.5

1.0 1.0 2.0 0.5 1.0 0.5 1.0 7.0

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 and an anticipated increase in health insurance premiums. The 2020 budget did not include an adjustment to the structure of the compensation plan. Other changes to the department's 2020 budget include $19,569 for an additional 0.5 FTE Code Enforcement Officer position and $4,000 in additional funding for IT services. The Administration Department's budget includes many of the professional services that the City contracts out each year, including legal services, city prosecutor, auditing services, payroll services, planning, animal control, information technology, engineering, and probation services.

28

City of Tonganoxie 2020 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

2018

2019

2020

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

564,331 74,866 21,216 84,393

$

611,499 84,200 26,020 85,500

$

617,860 89,200 26,450 84,500

Contractual Services

Supplies Equipment Grant Match

-

3,000

-

Total

$

744,806

$

807,219

$

821,010

Expenditures by Fund General Fund

$

663,979 80,827 744,806

$

737,219 70,000 807,219

$

749,010 72,000 821,010

Fire Capital Reserve

Total

Personnel Positions Fire Chief

1.0 1.0 2.0 3.0 7.0

1.0 1.0 2.0 3.0 7.0

1.0 1.0 2.0 3.0 7.0

Deputy Fire Chief

Fire Captain Firefighters

Total

Budget Considerations

Budget enhancements include an increase for employee merit increases and an anticipated increase in health insurance premiums. The 2020 budget did not include an adjustment to the structure of the compensation plan. The only specific changesto the department's 2020 General Fund budget was an enhancement to training resources in the amount of $1,000. The Fire Equipment Fund included up to $39,000 for the purchase of a Operations/Utility Vehicle anticipated to be a midsize SUV model. The 2020 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 9 more years, but the budgeted allocation is shown on the Debt Service page and not in the Fire Department's operating budget. The 2020 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.

29

2020 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

2018

2019

2020

Actual

Adopted Adopted

Expenditures by Category Personal Services

869,381 $

$

947,206 82,900 55,580 37,500

1,056,692 $

Contractual Services

98,164 51,575 70,784

86,400 56,100 41,000

Supplies Equipment

Total

1,089,903 $

1,123,186 $

1,240,192 $

Expenditures by Fund General Fund

1,058,903 $

1,088,186 $

1,227,692 $

35,000

12,500

Police Capital Reserve

31,000

Total

1,089,903 $

1,123,186 $

1,240,192 $

Personnel Positions Police Chief

1.0 1.0 2.0 0.0 8.0 0.0 1.0 0.0 0.0

1.0 1.0 3.0 2.0 5.0 0.0 1.0 0.5 0.0

1.0 1.0 3.0 2.0 6.0 0.0 1.0 0.0 0.0

Lieutenant Sergeant Corporal

Police Officer Investigator Records Clerk

Administrative Assistant (Part-Time)

Police Trainee

Total

13.0

13.5

14.0

Budget Considerations

Budget enhancements include an increase for employee merit increases and an anticipated increase in health insurance premiums. The 2020 budget did not include an adjustment to the structure of the compensation plan. The primary change in the Police Department General Fund budget in 2020 is the addition of 1 Officer position, designated to serve as the School Resource Officer at USD 464. According to a pending 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 2020 is $71,411. Other changes to the department's 2020 General Fund budget include conversion of the 0.5 FTE Administrative Assistant position included in the 2019 budget to the reclassification of 2 existing Officer positions into a newly created Corporal classification. $26,000 is allocated in the General Fund for the purchase of a 2020 Dodge Charger vehicle to replace an aging vehicle within the department fleet. Up to $7,000 in the Police Equipment Fund is also allocated for the purchase of the 2020 Dodge Charger, as well as other anticipated equipment needs in the amout of $5,500.

30

City of Tonganoxie 2020 Adopted Budget Public Works Department

The Public Works Department provides overall care of municipal infrastructure, buildings, and equipment as well as operating the water treatment facility and the wastewater treatment plant.

2018

2019

2020

Actual

Adopted Adopted

Expenditures by Category Personal Services

$

615,340 836,136 79,953 192,939

$

659,122 1,016,430 119,200 338,000

$

682,398 1,004,050 112,700 316,000

Contractual Services

Supplies Equipment

Total

1,724,368 $

2,132,752 $

2,115,148 $

Expenditures by Fund General Fund

$

322,027 634,313 322,237

$

336,140 699,963 370,269 4,000 41,000 11,600 376,780 211,000 82,000 -

$

345,758 722,392 395,398 37,500 5,600 363,500 163,000 82,000 - -

Water Operations Sewer Operations Sanitation Storm Water Special Parks Special Highway Capital Projects Sewer Capital Water Capital Capital Reserve

- -

2,335

328,827 4,450 42,628 67,551

-

-

-

Total

1,724,368 $

2,132,752 $

2,115,148 $

Personnel Positions

Public Works Director Utilities Superintendent

1.0 1.0 1.0 1.0 3.0 1.0 1.0 9.0

1.0 1.0 1.0 1.0 3.0 1.0 1.0 9.0

1.0 1.0 1.0 1.0 3.0 1.0 1.0 9.0

Foreman

Heavy Equipment Operator Maintenance Worker II Water Meter Reader Laborer (seasonal FTE)

Total

Budget Considerations

Budget enhancements include an increase for employee merit increases and an anticipated increase in health insurance premiums. The 2020 budget did not include an adjustment to the structure of the compensation plan. The General Fund and Storm Water Fund share approximately $27,000 in estimated annual cost for the lease purchase of a street sweeper aimed at replacing the aging equipment utilized by the department. Other additions to the Public Works Department budget for 2020 include replacing the existing F-450 utility vehicle with a new F-450 utility vehicle, replacing one of the two zero turn finish mowers used by the department, and purchasing mobile generators for use at the City's sanitary sewer lift stations in the event of power interruptions that disrupt service. These purchases will be financed through the shared contribution of the City's utility funds. Street maintenance and preservation activities funded by a share of the infrastructure sales tax revenue will also include an allocation of $150,000 in 2020, marking the third consecutive year with at least

31