2018-Adopted-Budget

CITY OF KAUKAUNA 2018 BUDGET EUGENE ROSIN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Diana Driessen 2 nd District – Tim Roehrig / Brenda Leon 3 rd District - Lee Meyerhofer / Thomas McGinnis 4 th District – Anthony Penterman / Michael Coenen APPOINTED DEPARTMENT HEADS Director of Public Works - John Sundelius Library Director – Anthony Wieczorek Finance Director – William Van Rossum Naturalist – Debra Nowak Fire Chief – Paul Hirte Planning/Comm Development - Robert Jakel Human Resources – Denise Vanderloop Police Chief – John Manion ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – John Van Drunen City Clerk/Treasurer – Sue Duda Pres ident of the Council – Lee Meyerhofer Office of the Mayor    920‐766‐6310    (fax) 920‐766‐6324      Memorandum    To:  President Meyerhofer and Members of the Common Council    From:  Mayor Gene Rosin    Date:  November 13, 2017       To further enhance the quality of life in the City of Kaukauna, we are committed to the cooperation  among the City Council, staff, and members of the community, Kaukauna Service Organizations, and  businesses.  By combining our diverse backgrounds, skills, and styles to achieve common goals, our  success is achieved through combined efforts of our people with an emphasis on respect, fairness, and  integrity to serve human needs.      We as a City are generating more facts, doing more research, and reading more publications than  ever  before.  Consistent with the last several Budgets, our City residents should be very happy with this  proposed Budget document.  In these economic times, we were still able to come in with an extremely  good rate without the elimination of services.  The City Council and staff, through past budgeting  decisions, have placed the City of Kaukauna in a sound financial position compared to many Wisconsin  communities.  This allows us to address many of our fiscal concerns.        The following proposed Budget is sensitive to the property tax payer and enhances the high level of  service our residents expect.      1. Property Tax Rate  – The 2018 Budget will increase the City’s assessed tax rate by $.46 per $1,000  of assessed value which is a 5.14% increase.      2.  Property Tax Levy ‐ The City’s tax levy increased $446,258 or 5.33%.  Under state law, the levy is  allowed to increase 1.47%, plus increased debt service requirements.  This levy increase is less  than the maximum permitted under state law.     3.  Budgeted Expenditures – Budgeted General Fund expenditures for 2018 are $13,735,540   – an  increase of 2.97%.  This will allow the City to continue to qualify for the State Expenditure  Restraint Program Aid.  The City has qualified every year since the inception of the program.       4.  General Fund Balance – Our General Fund Balance is projected to be $4,850,312 on December  31, 2017.  This fund balance exceeds the Council objective of $2,060,331 at year end which will  allow the City to continue to receive excellent bond rating resulting in lower interest rates when  issuing future debt.       5.  Level of Service and Capital Improvements – The 2018 Capital Improvement Program will see an   investment in our community that will benefit our residents and instill pride in our City.        The new $6.5 million, 29,000 sq. ft. Kaukauna Fire Station building is ready for occupancy.  The  building will house two ambulances, a ladder truck, a first‐out fire engine, two swift water  rescue boats, a  special operations unit which carries our trench rescue equipment along with the  Jaws of Life, and a fill station for our air bottles.  The building also houses our new Wildland Fire  4x4 unit.      2018 Budget Letter  Page 2      You should feel very confident that the level of service provided to your community will match  or exceed any others in the Fox Valley.      6.  Economic Development – The heart and soul of every community, besides its residents, is its  small downtown businesses.  The City Planner, Mayor and the City Council are committed to  enhancing our business districts.  The completion of Hydro Park and amenities such as  sculptures, plazas and walking trails will enhance the quality of life for our residents.          As you walk through our south side business district,  you cannot help but notice the new, wider  sidewalks, the new Municipal Services Building and Police Department and our modern,  expanded Fire Station or the Eagle Plaza on the Main Street cul‐de‐sac overlooking the Hydro  Power Canal showcasing a beautiful bronze eagle next to the pedestrian bridge.  Take a look at  the plaza on the corner of Second Street and Main Avenue where the former Van Hoof repair  garage was located and the third plaza, the Vaudette Plaza, which is located at the intersection  of Crooks Avenue and Second Street.  Just across the Crooks/Second Street intersection, you can  enter Hydro Park, take a relaxing stroll, and enjoy the view of the water as it flows to the Badger  Hydro plant.        Our Industrial Parks continue to see numerous expansions such as Poly Flex and Holland Cold  Storage.      7.  Statements on Budget – The 2018 City Budget Plan reflects some difficult  decisions and also  added needs that had to be addressed.        This Budget retains the Electronics Recycling Event, a program that has been well received by  our residents.  The Budget also retains the recycling/solid waste fee.  This is a very important  consideration due to reductions in transportation aids and extremely tight levy limits.       I  am committed to seeing our City parks maintained and Anderson Park equipment installed.   The Capital Improvement Plan continues to invest in our parks to maintain their beautiful,  aesthetic surroundings.        Our City Department Heads are constantly looking at ways to be fiscally responsible without  jeopardizing our residents’ safety and services.          Kaukauna is still the greatest place on the face of the earth, thanks to the combined efforts of  the City Council, City staff, volunteers, and residents.        GR/kk  CITY OF KAUKAUNA 2018 BUDGET TABLE OF CONTENTS BACKGROUND INFORMATION AND OVERVIEW PAGE History of Kaukauna ........................................................................................................................... 1-1 How to Read the Budget .................................................................................................................... 1-3 Mission Statement of the City and Budget Policies ........................................................................... 1-5 Financial Program Summary.............................................................................................................. 1-7 Budget Process .................................................................................................................................. 1-10 Organization Chart ............................................................................................................................. 1-12 Departmental Position Summary ....................................................................................................... 1-13 SCHEDULES AND SUMMARIES Summary of Municipal Tax Levy Distribution ..................................................................................... 2-1 Equalized Value Tax Rates ................................................................................................................ 2-2 Assessed Tax Rates .......................................................................................................................... 2-3 Assessed and Equalized Valuations .................................................................................................. 2-4 Assessed Value By Property Type .................................................................................................... 2-5 Summary of Municipal Tax Levy and General Fund Balance ............................................................ 2-6 General Fund Balance Chart ............................................................................................................. 2-7 Projected Fund Balance - All Funds .................................................................................................. 2-8 REVENUE AND EXPENDITURE SUMMARIES Summary of Revenues & Expenditures for All Funds ........................................................................ 3-1 General Fund Revenues .................................................................................................................... 3-2 General Fund Revenues Chart .......................................................................................................... 3-5 General Fund Expenditures ............................................................................................................... 3-6 General Fund Expenditures Chart ..................................................................................................... 3-9 Summary of General Fund Expenditures by Type ............................................................................. 3-10 Summary of General Fund Expenditures by Type Chart ................................................................... 3-13 1000 Islands Environmental Center Revenues and Expenditures .................................................... 3-14 Redevelopment Authority Revenue & Expenditure Summary ........................................................... 3-15 Special Assessment Revenue & Expenditure Summary ................................................................... 3-16 Solid Waste Fund Revenue & Expenditure Summary..………………………………………………….3-17 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-18 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-19 Industrial Park Fund Revenue & Expenditure Summary.………………………………………………..3-20 Park Development Fund Revenue & Expenditure Summary ............................................................. 3-21 Space Needs Fund Revenue & Expenditure Summary ..................................................................... 3-22 Municipal Services Department Building Fund Revenue & Expenditure Summary..……..………….3-23 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-24 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-25 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-26 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-27 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #9 Fund Revenue & Expenditure Summary ............................................... 3-29 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-30 Capital Projects Fund Revenue & Expenditure Summary ................................................................. 3-31 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 Revenue Comparison by Revenue Source ........................................................................................ 4-4 CITY OF KAUKAUNA 2018 BUDGET TABLE OF CONTENTS L O N G - T E R M D E B T P A G E Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 Capital Projects Fund Revenues & Expenditures Summary ............................................................. 6-3 Capital Projects Five-Year Plan ......................................................................................................... 6-4 DETAILED FUND SCHEDULES General Government Expenditures Detail: Assessment ........................................................................................................................................ 7-2 Auditing Services ............................................................................................................................... 7-4 City Attorney ....................................................................................................................................... 7-6 Clerk/Treasurer .................................................................................................................................. 7-10 Commissioners .................................................................................................................................. 7-14 Common Council ................................................................................................................................ 7-18 Elections ............................................................................................................................................. 7-22 Finance ............................................................................................................................................... 7-24 City Garage/Fire Station/Community Center Maintenance ................................................................ 7-28 Human Resources ............................................................................................................................. 7-32 Information Technology ...................................................................................................................... 7-34 Mayor ................................................................................................................................................. 7-36 Municipal Service Building ................................................................................................................. 7-40 Municipal Justice ................................................................................................................................ 7-44 Office Equipment & Supplies ............................................................................................................. 7-48 Planning/Community Development .................................................................................................... 7-50 Public Safety Expenditures Detail: Ambulance ......................................................................................................................................... 7-54 Building Inspection ............................................................................................................................. 7-58 Fire ..................................................................................................................................................... 7-60 Fire Safety .......................................................................................................................................... 7-66 Police .................................................................................................................................................. 7-70 School Patrol ...................................................................................................................................... 7-76 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-80 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-82 Bus Subsidy ....................................................................................................................................... 7-84 Engineering ........................................................................................................................................ 7-86 Equipment Maintenance & Replacement ........................................................................................... 7-92 Forestry .............................................................................................................................................. 7-96 Snow & Ice Control ............................................................................................................................ 7-100 Street Department Administration ...................................................................................................... 7-104 Street Lighting .................................................................................................................................... 7-110 Street Maintenance ............................................................................................................................ 7-112 Street Signs & Markers ...................................................................................................................... 7-116 CITY OF KAUKAUNA 2018 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Traffic Control ..................................................................................................................................... 7-120 Weed Control ..................................................................................................................................... 7-124 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-128 Refuse Disposal ................................................................................................................................. 7-132 Leisure Expenditures Detail: Adult Sports ........................................................................................................................................ 7-134 Athletic Fields ..................................................................................................................................... 7-138 Carnegie Building ............................................................................................................................... 7-142 Civic Promotions ................................................................................................................................ 7-146 Community Center ............................................................................................................................. 7-148 Dance Classes ................................................................................................................................... 7-150 Library ................................................................................................................................................ 7-152 Swimming Pool .................................................................................................................................. 7-156 Youth Sports ...................................................................................................................................... 7-160 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-164 Emergency Government Expenditures Detail: Civil Defense ...................................................................................................................................... 7-168 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-172 Property & Liability Insurance ............................................................................................................ 7-174 STORM WATER UTILITY Storm Water Utility Summary ............................................................................................................. 8-1 Storm Water Projected Cash Balance ................................................................................................ 8-2 Storm Water Revenue and Expenditure Summary ............................................................................ 8-3 Street Cleaning Detail ......................................................................................................................... 8-4 Storm Sewer Maintenance Detail ....................................................................................................... 8-6 Sanitary Sewer Billing ......................................................................................................................... 8-8 Summary of Debt Service Costs ........................................................................................................ 8-9 Capital Projects Five Year Plan .......................................................................................................... 8-10 SANITARY SEWER UTILITY Sanitary Sewer Utility Summary ......................................................................................................... 9-1 Sanitary Sewer Projected Cash Balance ........................................................................................... 9-2 Sanitary Sewer Revenue and Expenditure Summary ........................................................................ 9-3 Sanitary Sewer Maintenance .............................................................................................................. 9-4 HOVMSD-Sewerage Treatment ............................................................................................... .......... 9-6 Sewer User Billing Cost ...................................................................................................................... 9-7 Summary of Debt Service Costs ........................................................................................................ 9-8 Capital Projects Five Year Plan .......................................................................................................... 9-9 BUDGET ADOPTION RESOLUTION ...................................................................................................... 10-1 APPENDICES Appendix A - Chart of Accounts ......................................................................................................... 11-1 Appendix B - Demographic Profile ..................................................................................................... 11-7 Appendix C - Environmental Center Budget Detail ............................................................................ 11-9 Appendix D - Glossary ....................................................................................................................... 11-11 CITY OF KAUKAUNA 2018 BUDGET HISTORY OF KAUKAUNA Kaukauna is one of Wisconsin's oldest communities. The first white explorer to see Kaukauna was Jean Nicolet, who pushed his birch bark canoe up the Fox River from Green Bay in search of a water passage to the Orient. Nicolet made allies with the Winnebago Indians that he found in the region. Trappers, hunters, missionaries, and merchants soon followed with additional expeditions to the new territory. Because travelers had to carry their boats and cargoes over the three waterfalls at what is now Kaukauna, that spot was destined by nature to become a way station and settlement on this important waterway. When Father Claude Allouez paused there on April 18, 1670, he noted in his journal, "we passed the portage called by the natives KeKaling, our sailors dragging the canoe among the rapids: while I walked on the River-bank, where I found apple-trees and vine-stocks in great numbers." Thousands of bales of furs were carried over the KeKalin Falls during the ensuing fur-trading period and log dwellings were erected at the site to house the portagers and travelers. By 1760, Charles de Langlade had a fur trading post at the falls. Dominique Ducharme was the first permanent white settler and built a substantial log house in 1790 in KeKalin (Kaukauna) and began trading with the Menomini and Chippewa Indians. At the time, 1,500 Indians lived in the village of Kaukauna. The north side of the City was the first to be settled, with Dominique Ducharme's land deed of 1793. The Ducharme deed was Wisconsin's first recorded deed in which he obtained several hundred acres of land for the initial payment of two barrels of rum. In 1818, Augustin Grignon moved from Green Bay to take up residence in Kaukauna on a government grant of 1,000 acres of land on the lower rapids. On this property, but closer to the river, Augustine's son Charles built the "Mansion in the Woods" in 1837. The Charles A. Grignon Home is the oldest home in Outagamie County and is listed on the National Register of Historic Places. A settlement known as Statesburg began on the south side of what is now Kaukauna. The Stockbridge tribe fought on the side of the Americans in the Revolutionary War, and were rewarded with western land to be held with the native American groups already in the area. In 1831, a new series of American treaties resulted in the relocation to the Stockbridge settlements. The departure of the Stockbridge from Statesburg substantially reduced the population. The Grignons were left in the wilderness in the company of a small group of French farmers. Two factors led to immediate growth: the 1836 Treaty of the Cedar opened the Fox Valley settlement through U.S. territorial land offices, and George W. Lawe arrived in 1850 to create the first plat on the north side of town. The plat of about 17 blocks created the "diagonal" French-oriented street system which still prevails on the near north and south sides of Kaukauna. A small north side business district developed during canal building activities in the 1850's. The Chicago and Northwestern Railroad's north side line encouraged local industry such as flour milling and lumber processing in the 1860's and 1870's, but before 1880, the north side remained a modest settlement and the south side had reverted to scattered farms. The second railroad boom of the 1880's brought Irish and German workers. These workers created the south side Village of Ledyard. In 1881, Milwaukee Lakeshore and Western Railroad relocated its district office from Manitowoc to Kaukauna's south side. First Street was vacated and the railroads sprang up. Company housing for the railroad workers was developed in the south central area known as "Yankee Hill." Page 1 - 1 CITY OF KAUKAUNA 2018 BUDGET HISTORY OF KAUKAUNA In 1885, the Village of Ledyard joined with the north side to form the City of Kaukauna. The 1880's railroad developments coincided with the creation of new waterpower canals to supply Kaukauna industry. The men who built the railroad and power canals stayed to help create the paper industry that is important to Kaukauna to this day. The construction of five municipal hydroelectric generating plants gave Kaukauna its nickname, "The Electric City." Kaukauna holds the bragging rights to providing its citizens with the lowest electric rates in the state. The City’s industrial and commercial network, consisting of 818 acres, provides a strong backbone for the City’s financial health. Today, the City of Kaukauna is a growing and prosperous community of just over 15,900 residents. The City of Kaukauna provides its residents with a full-time Police, Fire and Ambulance service. Kaukauna is well maintained with regular garbage collection, street sweeping and ongoing street upgrades. Kaukauna is the home of the Historic Grignon Mansion and 1000 Islands Environmental Center – to name just a couple of its many jewels. The City’s devoted care of its many athletic fields, public parks, swimming pool, and trail system enhance the quality of life that our residents so richly deserve. SOURCES: Walking Tour Through Old Kaukauna, Dept. of Planning and Community Development, City of Kaukauna (1983). Charles A. Grignon Mansion Pamphlet, Outagamie County Historical Society (1988). Page 1 - 2 CITY OF KAUKAUNA 2018 BUDGET HOW TO READ THE BUDGET The budget document represents the financial support for the operation of the City of Kaukauna and goals of the City Council and management for the 2017 fiscal year. The budget document is organized in twelve categories. Each category and a description of its contents follow: MAYOR'S BUDGET MESSAGE - The opening category of the budget provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and recommendations regarding the financial policy for the coming fiscal year. BACKGROUND INFORMATION AND OVERVIEW - This category of the budget provides the reader of the budget document with an understanding of the City of Kaukauna. A brief history of the City is included to help the reader of the budget document develop an understanding of how the City was founded and why some of the landmarks, structures and industries present in the City today exist. The mission statement of the City is an overall summary of the goals the Mayor, City Council and other personnel will strive to complete during the upcoming fiscal year. Specific departmental goals are included in the detailed fund schedules of the budget document to assist the reader in evaluating the departmental requests for financial resources to accomplish their respective mission and goals. The underlying policies are used by the Mayor, City Council and other personnel in preparing and adopting the budget. This listing of policies allows the reader of the budget document to get a feel for the objectives used in evaluating and analyzing the budget to ensure that the budget meets the goals of the City before it is adopted. The financial summary highlights the major revenues sources and expenditures for the upcoming fiscal year and any changes in financial policy from current and previous fiscal years. This summary also provides a projection of the financial future of the City. The organization chart of the City is included to depict for the reader of the budget document the organizational structure and lines of authority between the Citizens of the City of Kaukauna, the City Council, the Mayor and departmental personnel. SCHEDULES AND SUMMARIES - This section of the budget document includes numerous analyses that comparatively evaluate the assessed valuation, equalized valuation, related tax rates, revenues and expenditures for all funds. In many instances the summaries include several years of historical data for comparative purposes. These schedules and the information therein lay the groundwork for the departmental budgets. REVENUE AND EXPENSE - This section of the budget document contains the summaries of revenues and expenditures for all budgeted funds of the City. REVENUE PROJECTIONS - This section of the budget document provides a summary of revenue sources from all funds. The major revenue sources are further analyzed through the use of a five-year comparison and commentary on each of these major sources. Page 1 - 3 CITY OF KAUKAUNA 2018 BUDGET HOW TO READ THE BUDGET LONG-TERM DEBT - This section provides various analyses of debt both from a historical perspective and on a go-forward basis. The information contained within this section provides the basis for future decisions. CAPITAL PROJECTS - This section summarizes projected fund balance in capital projects, current and budgeted revenues and expenses, and a five-year plan for future projects. DETAILED FUND SCHEDULES - The detailed fund schedules are organized on departmental basis. For general fund departments, each schedule details expenditures for the prior fiscal year, current year budgeted expenditures, current year six-month actual expenditures, current year estimated expenditures and the upcoming fiscal years' budgeted expenditures. STORM WATER UTILITY – This is an enterprise fund that was created in July of 2009. The schedules in this section summarize the costs that are necessary to meet State of Wisconsin storm water quality discharge standards. SANITARY SEWER UTILITY – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. BUDGET ADOPTION RESOLUTION - This section includes a copy of the resolution designating appropriations, levying a tax, and setting the rate for the budget of the City. APPENDICES - The appendix includes supplemental information that may be useful in reading the budget document. Appendix A - The chart of accounts describes the types of expenditures to be classified within the specific object codes used by departments in preparing their budget. Appendix B - The demographic profile provides statistical and supplemental data about the City of Kaukauna and the population it serves. Appendix C - The Detailed Environmental Center budget. This budget is controlled by a board which is appointed by the City Council. Appendix D - The glossary includes a translation of terms commonly used in a budget document and the related resolutions. The glossary also includes a description of the funds established by the City. Page 1 - 4 CITY OF KAUKAUNA 2018 BUDGET MISSION AND VALUE STATEMENT OF THE CITY The City Council and City staff are committed to providing high level services that enhance the quality of life for its citizens and create a safe and attractive environment for visitors, businesses and residents through efficient and effective operations. The City Council and City staff are proud of our City’s history and committed to the stewardship of the City’s future. Cooperation among City Council, City staff, members of the community and other governmental entities enables us to combine diverse backgrounds, skills, and styles to achieve common goals. Our success is achieved through the effort of our staff with an emphasis on service, respect, fairness and integrity to meet community needs. BUDGET POLICIES 1. Maintain and/or improve the quality of basic public services and physical facilities necessary to encourage citizens and businesses to remain and/or invest in the City. The 2018 operating budget does not anticipate any reduction in services. The 2018 capital improvement budget includes approximately $1,055,000 for street and sidewalk improvements, $1,325,000 for utility improvements, $309,000 for municipal equipment, $457,000 for park improvements and $1,720,000 for phase 3 and final phase of the space needs. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2018 budget provides the necessary funds to continue to contract for Ambulance Billing services. It also provides funds to streamline the Time and Attendance process making in more efficient for payroll processing. All other municipal services remain unchanged from the prior year. 3. Pay the full cost of current services with current revenues and avoid borrowing for operating expenses. The 2018 budget does not include borrowing for any operational expenses; however, several pieces of equipment with useful lives of ten years or more are planned for in the capital improvement budget. 4. Maintain a property tax and user charge structure that provides an attractive environment for citizens, business and industry within Northeastern Wisconsin. The City, through its municipally owned electric utility, has the lowest electrical rates in northeastern Wisconsin. The sanitary sewer user rate was increased from $6.50 to $6.75 per hundred cubic feet effective December 1, 2015. This rate is budgeted to remain the same for budget year 2018. The storm sewer utility rate was increased from $66.00 per ERU per year to $72.00 per ERU per year December 1, 2015. This rate is budgeted to increase to $84 per ERU per year. The assessed tax rate for the City is projected to increase by $0.48 or 5.35%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to be a modest increase if any. Page 1 - 5 CITY OF KAUKAUNA 2018 BUDGET BUDGET POLICIES 5. Provide an adequate level of reserve funds to provide for unforeseen needs, fiscal emergencies, establish adequate security for bondholders and mitigate the need for short-term financing. In November of 2010, the City Council adopted a revised fund balance policy that requires the general fund balance to be at least 15% of the operating budget. The total projected fund balance of $4,850,312 meets the City Council directive. The projected balance of $4,850,312 is considerably more than the City Council directive. Fifteen percent (15%) of the 2018 budget of $13,735,540 equals $2,060,331. Cash reserves more than City Council directive will be used to address the third phase of space needs in the municipal facilities and for future economic growth opportunities in the community. The fund balances for the past five years have exceeded the targeted balance. This has mitigated the City’s need to issue short- term revenue anticipation notes and is a potential source of funds to evaluate the feasibility and planning for new municipal facilities. 6. Develop and maintain a fiscal planning and budgeting system which anticipates underlying economic change and provides for planned, orderly year-to-year changes to property tax and service levels. Such a system would also respond to unanticipated events in order to avoid fiscal crisis or severe municipal service disruptions. Five year planning has not been done for the general operating fund but will be considered in the coming years. There is planning in place for capital projects and debt service planning. Multiple year finance planning also exists to address space needs within municipal facilities. Related summary schedules are in the debt service and capital projects sections. 7. Maintain financial accounting and budgetary practices that provide for full and open disclosure of the City's financial affairs. Management has developed the 2018 budget document in conformance with national Government Finance Officers Association (GFOA) presentation guidelines. Conformance with these standards provides reasonable disclosure of financial plans of the City. 8. Long-term debt will be used in moderation so as not to impose an excessive burden on future Kaukauna taxpayers. The City’s general obligation debt is 78.4% of the allowable legal limit as of December 31, 2017. However, approximately 29.0% of the allowable legal limit is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8 and the environmental remediation TIF district. The tax Incremental debt with the exception of Tax Incremental District No. 6, Tax Incremental District No. 8, and a portion of the others is expected to be repaid with tax increments and as such will not be placed on the general tax levy. Page 1 - 6 CITY OF KAUKAUNA 2018 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2018 is balanced and provides for the needs and requirements of the City. The budget for 2018 is the result of sound financial management and affords a reasonable measure of protection for future operations of our City. The budget is adopted at the departmental level as identified in schedules that are attached to the budget adoption resolution. Therefore, resolutions authorizing budgetary adjustments are only required for budgetary adjustments between departments. ACCOUNTING BASIS The City of Kaukauna uses the modified accrual basis of accounting. Under this accounting method, revenues are recognized in the accounting period in which they become available and measurable. Available means collectible within the current accounting period or soon enough thereafter to be used to pay liabilities of the current accounting period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unearned interest on long-term debt, which is recognized when due. BUDGETARY BASIS All the funds in this budget document are prepared on the modified accrual basis of accounting, except for interest expenditures in the debt service where unearned interest is budgeted when due. All of the following funds, which are included in this budget document, are funded in part by the property tax levy except the Capital Projects and Redevelopment Funds. General Fund - This fund is the primary operating fund for the City of Kaukauna. It accounts for most of the services provided to city residents such as police, fire, sanitation, street maintenance, building inspection, planning, zoning, engineering, recreation, public library, and sewerage system. 1000 Islands Environmental Center - This is a special revenue fund that receives the majority of its revenue from Outagamie County, Kaukauna Public Schools and the City of Kaukauna. It accounts for the programs and services, which are offered at a City owned nature preserve, on the east side of the city along the Fox River. General Debt Service Fund - This debt service fund accounts for all the debt service requirements of the City including Tax Incremental District Nos. 4, 5, 6, 8, and the Environmental Remediation TIF District No. 1. The primary source of revenue is the property tax levy and repayment of special assessment projects that were constructed with general obligation bond proceeds. Park Development Fund - This is a capital projects fund that has been established to account for significant park development projects. Historically the source of revenue for this fund was a portion of the admission tax received from the local pari-mutuel dog racing facility. Since this source of revenue no longer exists, this fund's primary source of revenue is the property tax levy. Capital Project Fund - These schedules reflect the activity of all the capital project funds with the exception of the Industrial Park Development Fund and the Park Development Fund. The primary source of revenue for this fund is proceeds from the issuance of long-term debt. Redevelopment Fund - The information provided assists the user in determining the cumulative scope of redevelopment projects that may be possible during the proposed budget year. This is a revolving loan fund whose initial source of funds was block grant funds. Page 1 - 7 CITY OF KAUKAUNA 2018 BUDGET FINANCIAL PROGRAM SUMMARY Special Assessment / Debt Service Stabilization Fund - This is a special revenue fund that receives its revenue from the repayment of special assessments such as street and sidewalk improvements. The City borrows for these assessable improvements. This fund accounts for the repayment of special assessments and transfers monies to the general debt service fund to offset debt service payments that resulted from borrowing for assessable projects. Space Needs Fund – This is a specific capital projects fund established to accept levy dollars and borrowed funds for the specific purpose of addressing the space needs of City operations. Storm Water Utility – This enterprise fund was created in July 2009 to account for the costs associated with complying with State and Federal regulation relative to the quality of storm water that is discharged into local waterways. The revenue for this fund will be derived from an equivalent storm water runoff unit charge that will be placed on the monthly utility bill. Sanitary Sewer Utility – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. FINANCIAL FRAMEWORK Major Revenue Sources - The importance of sound revenue estimates cannot be overstated. Revenue estimates have been carefully analyzed and in the areas where some fluctuations are typical, a conservative approach has been used. This budget contains three major sources of revenue: property taxes, intergovernmental revenues and sewerage system user fees. The property tax levy, which accounts for approximately 44.5% of General Fund revenue, is budgeted to increase 5.35%. The tax levy increase is primarily the result of increased debt service requirements and a decrease in the city’s overall assessed value. The budgeted levy increase complies with current levy limit legislation. This legislation allows the levy to increase by the percent increase in net new construction, 1.47%, for the City of Kaukauna plus any increase in general obligation debt payments. Typically the property tax levy absorbs most of the fluctuations in other funding sources. Intergovernmental revenue, that account for approximately 26.8% of all general fund revenue, is budgeted to increase $93,115 or 2.6%. The other major source of revenue is sanitary sewerage system user fees, which is budgeted to remain flat for the 2018 budget. Debt Service Requirements - Since 1993, the total outstanding debt has risen while the long-term debt as a percent of the legal limit has increased to approximately 78.4%. It is the goal of management to maintain long- term debt in maturity terms of ten years or less. The exception to ten year debt was the refinancing debt issued in 2010 for Tax Incremental District No. 5. This debt was issued for sixteen years to take advantage of favorable interest rates and to facilitate repayment. The increase to 84.1% was primarily the result of the City’s purchase and development of additional land for a new industrial park, downtown TID investment and the purchase of the former Fox Valley Greyhound Park for redevelopment. Approximately 29.0% of the current outstanding debt is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8 and the Environmental Remediation Tax Incremental District No. 1. The tax incremental debt is expected to be repaid with tax increments and as such will not be placed on the general tax levy except for Tax Incremental District Nos. 4, 5 as well as Environmental Remediation Tax Incremental District No. 1. The tax increment of these districts will only pay for a portion of the debt at this time. Projected debt service requirements for 2018 and the next several years are going to continue to increase steadily and then level off as the City makes a concerted effort to limit the amount of general obligation debt issued. Page 1 - 8 CITY OF KAUKAUNA 2018 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2018 Capital Projects Budget will require the issuance of approximately $3,500,000 of general obligation long-term debt of which $1,500,000 is for the construction of the final phase of the space needs. The five-year Capital Improvement Program plan will require future debt issues of approximately $2,000,000 per year. The analyses in the debt service and capital project sections of this document indicate this is a manageable five-year plan. Fund Balance - The General Fund balance is projected to be $4,850,312 as of December 31, 2017. One of the budget policies is to provide adequate levels of reserve funds to mitigate the need for short-term financing to meet operational expenses. The City does not anticipate short-term financing in 2018 since general fund balance exceeds the year-end target of $2,060,331. The monies in excess of the year-end target will allow the City to begin to address space needs within its municipal facilities for the Fire Station and DPW garage. Excellent progress has been made in this area since December 31, 1992 when the fund balance in the General Fund was $374,864 and the City needed to borrow short-term funds for operations. General Fund Revenues - The general fund revenue budget is projected to increase $368,996 or 2.8%. The property tax component increased $180,275 or 3%. Typically, the property tax component will generally increase faster than total revenues if one or more of the following situations exist; user fees are not increased, new user fees are not implemented, other revenue sources decrease or remain the same, or there is a significant reduction in interest earned on investments. In lieu of taxes from the City owned electric and water utilities is based on the current tax rate and the value of utility property in the City. This revenue source is also likely to fluctuate, as the tax rate fluctuates due to changes in State law. In 2018, this tax represents 10.8% of total general fund revenue sources. This tax source is budgeted to increase estimated $100,000 2018. The reason for the increase is related to increase tax rate as well as this tax is being booked to the debt service fund to pay debt service requirements on the RDA Lease revenue bond regarding the Redevelopment Authority Lease for the New City Hall. The payments are structure in a way that decrease with each year. One could assume this revenue will increase slightly based on that factor alone. However, much more goes into the calculation that makes it difficult to project accurately. Intergovernmental revenues are expected to increase $93,115. State shared revenue and expenditure restraint are budgeted to remain approximately the same this year and State highway aids are budgeted to decrease Slightly. This revenue source contains an element of uncertainty since shared revenue is often a topic at the State level when the discussion turns toward tax relief or when the State is experiencing difficult economic times. General Fund Expenditures - The City has settled labor contracts with all the bargaining units for 2018. The continued goal of management is to minimize the use of long-term debt to purchase large pieces of equipment. The 2018 general fund expenditure budget of $13,735,540 increased $396,155 or 2.97%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $256,500 in revenues for 2018. SUMMARY The financial future of the City of Kaukauna appears to be very stable. The citizens have shown a willingness to fund the current level of quality services when needed and financial management practices remain frugal. The most important budgetary objective should be to provide the highest possible level of service to our citizens without impairing the City's sound financial condition. To accomplish this objective, existing City programs and services must continually be evaluated to determine if they are meeting the needs of the residents, effectively and conducted in the most efficient manner. This budget continues that commitment. Page 1 - 9 CITY OF KAUKAUNA 2018 BUDGET BUDGET PROCESS The preparation of the budget is a complex process. The process allows for the opportunity to review the accomplishments of the current year and establish new goals for the upcoming year. The budget document is an annual plan of estimated expenditures and the proposed means of financing them. It is the method by which the City delivers its services and programs to the residents for the fiscal year beginning January 1 through December 31. Preparation of the budget begins in mid-July when the six-month actual results are prepared and distributed to department heads along with budgetary request forms for the ensuing year. Using the City-wide and departmental goals and objectives as their guide, department heads are asked to estimate their expenditures for the remainder of the year, and submit budget requests and mission statements for the upcoming year. Budget requests are returned to the Finance Department in mid-September. The Finance Department then calculates all of the related benefits and returns a completed copy of departmental budget requests to the department heads by late September. In late September budget conferences are held. In attendance at budget conferences are the Mayor, the Finance Director and the department head. It is during these conferences that any adjustments to departmental requests are discussed and made. This process continues until a balanced budget is attained. By mid-October final budget adjustments have been made, and the Mayor's proposed budget is prepared and available for distribution. In early November, a public hearing is held on the Mayor's proposed budget. The Committee of the Whole reviews the Mayor's proposed budget and then recommends to the City Council that the proposed budget be adopted. In mid-November the budget is adopted by the City Council. The adopted budget is then printed and distributed. After adoption the budget becomes a control mechanism by which to measure the resources expended to the meet the approved objectives. Any budget updates must be adopted in resolution form by the City Council and published in a local newspaper. The budget timetable for the 2018 budget process appears on the following page. Page 1 - 10 CITY OF KAUKAUNA 2018 BUDGET BUDGET PROCESS TIMETABLE July, 31, 2017 Distribute six-month actual history and budget request forms to department heads. August 21, 2017 Department heads should return their budget request forms by this date. September 22, 2017 Finance Department will have all benefits calculated and return a completed copy of the Departmental requests to the respective department heads. October 24, 2017 Final budget adjustments will have been made and the Mayor’s proposed budget will be printed and available for distribution. October 25, 2017 Public Notice details to be given to Clerk for Posting November 13, 2017 Committee of the Whole Budget Presentation of the Mayor’s proposed budget November 21, 2017 Public hearing, Budget adoption. Page 1 - 11 CITY OF KAUKAUNA 2018 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Principal Planner Planning/Engineering Technician (1/2) Executive Secretary Intern (P/T) APPOINTED COMMITTEES LIBRARY Library Director Youth Services Librarian Resource Associate Library Service Coordinator (P/T) Library Associate Library Associates (P/T) CITY/SCHOOL PARK IMPROVMENT ADVISORY COMMITTEE 1000 ISLANDS ENVRNMTL CNTR ENVIRONMENTAL CENTER Naturalist Business Coordinator(P/T) Intern (P/T) COUNCIL BOARD PUBLIC WORKS STREET AND PARKS Street Superintendent Street Foreman Equipment Operator Mechanic Sewer Crew Truck Driver Parkman Laborer Secretary/Receptionist FINANCE Finance Director Staff Accountant Accounting Specialist ASSESSMENT Contracted Service POLICE Police Chief Assistant Chief Lieut. / Investigator Sergeant Patrolman Liaison Officer Admin Services Supervisor Records Clerks (P/T) Crossing Guards (P/T) Community Service Officer (P/T) FIRE Fire Chief Assistant Chief(s) Lieutenant / Paramedic Driver Engineer / Paramedic Firefighter / Paramedic Firefighter (POC) PUBLIC WORKS Director of Public Works RECREATION Recreation Director Office Assistant INSPECTION Contracted Service APPOINTED COMMISSIONS PLAN CABLE TV REGULATORY POLICE AND FIRE UTILITY INDUSTRIAL & COMMERCIAL APPOINTED ATHORITIES HOUSING REDEVELOPMENT APPOINTED BOARDS HEALTH ELECTRICAL EXAMINERS REVIEW APPEALS LIBRARY AODA PREVENTION CANVASERS Citizens of Kaukauna MAYOR (Elected) CLERK/TREASURER (Elected) MUNICIPAL JUSTICE (Elected) COMMON COUNCIL (Elected) CITY ATTORNEY (Elected) Paralegal COUNCIL COMMITTEES HEALTH AND RECREATION LEGISLATIVE FINANCE AND PERSONNEL PUBLIC PROTECTION COMMITTEE OF THE WHOLE CLERK/TREASURER Clerk/Treasurer Office Assistant MAYOR Mayor Executive Secretary MUNICIPAL DEPARTMENTS ADMINISTRATIVE BRANCH LEGISLATIVE BRANCH MUNICIPAL JUSTICE Municipal Justice (P/T) Clerk of Courts (P/T) ENGINEERING Senior Project Engineer Project Engineer Planning / Engineering Technician (1/2) HUMAN RESOURCES Human Resource Mgr INFORMATION TECHNOLOGY Contracted Service Page 1 - 12 FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- FULL- PART- TEMPOR- DEPARTMENT TIME TIME ARY TIME TIME ARY TIME TIME ARY TIME TIME ARY City Attorney 0.00 0.75 0.00 0.00 0.75 0.00 0.00 1.25 0.00 0.00 0.50 0.00 City Garage/Fire Dept. Maintenance 0.80 0.00 0.00 0.20 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 Clerk/Treasurer 1.00 0.92 0.00 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Elections 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 35.00 0.00 0.00 0.00 Finance 3.00 0.00 0.00 3.00 0.00 0.00 3.00 0.00 0.00 0.00 0.00 0.00 Mayor 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Municipal Service Building 0.00 0.00 0.00 0.30 0.00 0.00 0.30 0.00 0.00 0.00 0.00 0.00 Municipal Judge 0.00 0.50 0.00 0.00 0.50 0.00 0.00 0.50 0.00 0.00 0.00 0.00 Planning/Comm. Dev. 2.50 0.00 1.00 2.50 0.00 2.00 3.50 0.00 2.00 1.00 0.00 0.00 Building Inspection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fire 20.00 18.00 0.00 20.00 18.00 0.00 20.00 18.00 0.00 0.00 0.00 0.00 Police 26.00 2.86 0.00 27.00 3.06 0.00 27.00 3.06 0.00 0.00 0.00 0.00 School Patrol 0.00 0.00 0.00 0.00 2.14 0.00 0.00 2.14 0.00 0.00 0.00 0.00 Engineering 3.50 0.00 1.00 3.50 0.00 1.00 3.50 0.00 1.00 0.00 0.00 0.00 Eqp. Maint. & Replacement 2.50 0.00 0.04 2.30 0.00 0.00 2.30 0.00 0.00 0.00 0.00 0.00 Forestry 1.20 0.00 0.40 1.20 0.00 0.40 1.20 0.00 0.40 0.00 0.00 0.00 Snow & Ice Removal 2.10 0.00 0.00 2.10 0.00 0.00 2.10 0.00 0.00 0.00 0.00 0.00 Storm Sewer Maintenance 1.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Street Cleaning 1.45 0.00 0.00 1.45 0.00 0.00 1.45 0.00 0.00 0.00 0.00 0.00 Street Dept. Administration 2.00 0.00 0.30 2.00 0.00 0.30 2.00 0.00 0.30 0.00 0.00 0.00 Street Maintenance 3.60 0.00 2.10 3.60 0.00 2.10 3.60 0.00 2.10 0.00 0.00 0.00 Street Signs & Markers 0.65 0.00 0.80 0.85 0.00 0.80 0.85 0.00 0.80 0.00 0.00 0.00 Traffic Control 0.05 0.00 0.00 0.05 0.00 0.00 0.05 0.00 0.00 0.00 0.00 0.00 Weed Control 0.20 0.00 1.60 0.20 0.00 1.60 0.20 0.00 1.60 0.00 0.00 0.00 Refuse Collection 3.90 0.00 1.90 3.90 0.00 1.90 3.90 0.00 1.90 0.00 0.00 0.00 Adult Sports 0.33 0.31 8.00 0.66 0.00 8.00 0.66 0.00 8.00 0.00 0.00 0.00 Athletic Fields 1.25 0.00 0.10 1.25 0.00 0.10 1.25 0.00 0.10 0.00 0.00 0.00 Carnegie Buildign 0.00 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.00 0.00 0.00 Library 4.00 4.77 0.00 4.00 4.77 0.00 4.00 4.77 0.00 0.00 0.00 0.00 Swimming Pool 0.43 0.31 40.00 0.66 0.10 40.00 0.66 0.10 40.00 0.00 0.00 0.00 Youth Sports 0.33 0.31 15.00 0.66 0.00 15.00 0.66 0.00 15.00 0.00 0.00 0.00 Sanitary Sewer Utility 1.40 0.00 0.06 1.40 0.00 0.06 1.40 0.00 0.06 0.00 0.00 0.00 Parks 3.80 0.00 1.70 3.80 0.00 1.70 3.80 0.00 1.70 0.00 0.00 0.00 TOTAL 88.99 28.73 109.00 91.68 29.32 109.96 92.68 29.82 109.96 1.00 0.50 0.00 2018 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2017 2018 INCREASE/DECREASE2016 Page 1 - 13 Page 1 - 14 CITY OF KAUKAUNA 2018 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2016 2017 INCREASE / FUND LEVY LEVY (DECREASE) PERCENT GENERAL 5,927,487 6,107,762 180,275 3.04% 1,000 ISLANDS ENVIRONMENTAL CENTER 146,989 156,076 9,087 6.18% DEBT SERVICE 2,149,690 2,544,805 395,115 18.38% PARK DEVELOPMENT FUND 15,000 15,000 0 0.00% SPACE NEEDS FUND 138,220 0 (138,220) -100.00% TOTAL MUNICIPAL LEVY 8,377,385 8,823,643 446,258 5.33% Page 2 - 1 CITY OF KAUKAUNA 2018 BUDGET COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2016 & 2017 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2016 2017 (DECREASE) 2016 2017 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,376,971.65 8,823,243.66 446,272.01 5.33 8.88920 8.99708 0.10788 1.21 KAUKAUNA SCHOOL DISTRICT 8,298,158.49 9,020,952.39 722,793.90 8.71 8.80557 9.19868 0.39311 4.46 FOX VALLEY TECHNICAL COLLEGE 1,050,710.74 1,063,441.69 12,730.95 1.21 1.11496 1.08439 (0.03057) (2.74) OUTAGAMIE COUNTY 4,512,946.41 4,634,472.86 121,526.45 2.69 4.78890 4.72578 (0.06312) (1.32) ENVIRONMENTAL TIF DISTRICT NO. 1 47,315.25 70,923.12 23,607.87 49.89 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 18,567.40 37,994.19 19,426.78 104.63 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 17,821.69 19,941.73 2,120.04 11.90 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 840,443.97 872,128.24 31,684.27 3.77 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 8,311.44 131,031.57 122,720.13 1476.52 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 125,433.80 1,109.07 (124,324.72) (99.12) --- --- --- --- SUBTOTAL 23,104,215.94 24,675,238.51 1,571,022.57 6.80 24.45168 24.00593 0.40730 1.67 STATE CREDIT - SCHOOLS (1,459,945.98) (1,602,430.92) (142,484.94) (9.76) (1.56171) (1.55890) 0.00281 0.18 NET LEVY AND TAX RATE 21,628,642.29 23,072,807.59 1,428,537.63 6.60 22.88997 22.44703 0.41011 1.79 Page 2 - 2 CITY OF KAUKAUNA 2018 BUDGET COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2016 & 2017 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2016 2017 (DECREASE) 2016 2017 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,376,971.65 8,823,244 446,272.01 5.33 8.88331 9.35936 0.47605 5.36 KAUKAUNA SCHOOL DISTRICT 8,298,158.49 9,020,952 722,793.90 8.71 8.79973 9.56908 0.76935 8.74 FOX VALLEY TECHNICAL COLLEGE 1,050,710.74 1,063,442 12,730.95 1.21 1.11422 1.12806 0.01384 1.24 OUTAGAMIE COUNTY 4,512,946.41 4,634,473 121,526.45 2.69 4.78573 4.91607 0.13034 2.72 ENVIRONMENTAL TIF DISTRICT NO. 1 47,315.25 70,923 23,607.87 49.89 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 18,567.40 37,994 19,426.78 104.63 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 17,821.69 19,942 2,120.04 11.90 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 840,443.97 872,128 31,684.27 3.77 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 8,311.44 131,032 122,720.13 1476.52 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 125,433.80 1,109 (124,324.72) (99.12) --- --- --- --- SUBTOTAL 23,296,680.83 24,675,238.51 1,378,557.67 5.92 23.58299 24.97257 1.38958 5.89 STATE CREDIT - SCHOOLS (1,459,945.98) (1,602,430.92) (142,484.94) (9.76) (1.52039) (1.62167) (0.10128) (6.66) NET LEVY AND TAX RATE 21,628,642.29 23,072,807.59 1,236,072.73 5.71 22.06260 23.35090 1.28830 5.84 Page 2 - 3 CITY OF KAUKAUNA 2018 BUDGET COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2016 & 2017 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2016 2017 (DECREASE) % REAL ESTATE Residential 695,564,900 705,742,400 10,177,500 1.46% Commercial 170,892,700 171,202,000 309,300 0.18% Manufacturing 72,025,200 72,102,600 77,400 0.11% Agricultural 36,900 41,100 4,200 11.38% TOTAL REAL ESTATE 938,519,700 949,088,100 10,564,200 1.13% PERSONAL PROPERTY Machinery, Tools & Patterns 37,001,500 26,715,100 (10,286,400) -27.80% Furniture, Fixtures & Equipment 10,219,900 10,364,100 144,200 1.41% All Other Personal Property 2,118,200 1,971,000 (147,200) -6.95% TOTAL PERSONAL PROPERTY 49,339,600 39,050,200 (10,289,400) -20.85% TOTAL ASSESSED VALUATION 987,859,300 988,138,300 274,800 0.03% TOTAL ASSESSED VALUATION Calumet County 47,100 47,100 0 0.00% Outagamie County 987,859,300 988,138,300 279,000 0.03% TOTAL ASSESSED VALUATION 956,537,100 988,185,400 279,000 0.03% TOTAL CITY (Excluding TID Increments) Calumet County 46,500 46,500 0 0.00% Outagamie County 942,375,800 1,027,927,200 85,551,400 9.08% TOTAL INCLUDING TID INCREMENTS 942,422,300 1,027,973,700 85,551,400 9.08% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 2,005,000 2,954,400 949,400 47.35% TID NO. 4 786,800 1,582,700 795,900 101.16% TID NO. 5 755,200 830,700 75,500 0.00% TID NO. 6 35,614,100 36,329,700 715,600 2.01% TID NO. 8 5,315,300 5,458,300 143,000 2.69% TID NO. 9 0 46,200 46,200 #DIV/0! TOTAL TID INCREMENTS 44,476,400 47,202,000 2,725,600 6.13% TOTAL EXCLUDING TID INCREMENTS 986,898,700 980,725,200 88,277,000 8.94% ASSESSMENT RATIO - OUTAGAMIE CTY 104.821% 96.125% EQUALIZED VALUATION ASSESSED VALUATION Page 2 - 4 0 100,000,000 200,000,000 300,000,000 400,000,000 500,000,000 600,000,000 700,000,000 800,000,000 Residential Commercial Manufacturing Agricultural Mach. And Tools Furn. And Fixtures Other 705,742,400 171,202,000 72,102,600 41,100 26,715,100 10,364,100 1,971,000 Assessed Value Real Estate and Personal Property CITY OF KAUKAUNA 2018 Budget Assessed Value By Property Type Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2008 7,062,753 2,587,591 2009 7,189,374 2,701,462 2010 7,431,640 2,767,215 2011 7,683,476 3,077,961 2012 7,683,476 4,056,645 2013 7,977,126 4,229,908 2014 8,203,280 4,458,760 2015 8,340,330 4,788,620 2016 8,377,385 4,534,195 2017 8,823,643 4,848,295 * * Preliminary estimate for 2018 budget 2018 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2008 THROUGH 2017 Page 2 - 6 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2,587,591 2,701,462 2,767,215 3,077,961 4,056,645 4,229,908 4,458,760 4,788,620 4,546,801 4,848,295 FUND BALANCE FISCAL YEAR CITY OF KAUKAUNA 2017 BUDGET FUND BALANCE - GENERAL FUND Page 2 - 7 CITY OF KAUKAUNA ENVIRON- REDEVELOP- GENERAL PARK MENTAL MENT DEBT CAPITAL DEVELOP- SPECIAL CITY HALL/PD SPACE GENERAL CENTER AUTHORITY SERVICE PROJECTS MENT ASSESSMENT FACILITY NEEDS FUND FUND FUND FUND F UND FUND FUND FUND FUND BALANCE AS OF DECEMBER 31, 2016 Inventories and Prepaid Expenses 182,497 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 42,187 714,249 0 329,191 57,462 3,127,880 36,165 3,712,626 Unassigned 3,951,698 0 0 0 (309,558) 0 0 0 0 Total 4,534,195 42,187 714,249 0 19,633 57,462 3,127,880 36,165 3,712,626 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues And Operating Transfers In 13,247,738 212,989 201,500 6,814,856 6,931,148 15,000 1,235,000 818,094 3,638,220 Expenditures And Operating Transfers Out (12,933,638) (216,698) (170,000) (6,814,856) (6,883,264) (75,000) (2,879,857) (846,994) (6,569,792) Total 314,100 (3,709) 31,500 0 47,884 (60,000) (1,644,857) (28,900) (2,931,572) ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 0 0 0 0 0 000 0 Transfers From Other Funds 0 0 0 0 0 000 0 Total 0 0 0 0 0 000 0 BALANCE AS OF DECEMBER 31, 2017 Inventories and Prepaid Expenses 182,497 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 42,187 714,249 0 19,633 57,462 3,127,880 36,165 3,712,626 Unassigned 4,265,798 (3,709) 31,500 0 (261,674) (60,000) (1,644,857) (28,900) (2,931,572) Total 4,848,295 38,478 745,749 0 (242,041) (2,538) 1,483,023 7,265 781,054 2018 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2017 Page 2 - 8 CITY OF KAUKAUNA 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 FUND ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUES General 13,767,743 13,366,545 9,603,039 13,247,738 13,735,540 Special Revenues 1000 Islands 223,440 215,989 164,181 212,989 222,076 Redevelopment Authority 144,206 250,900 97,039 201,500 226,000 Special Assessment 1,277,472 955,000 659,918 1,235,000 1,365,000 Debt Service 4,393,619 5,249,856 2,944,461 5,249,856 6,831,290 Capital Projects 726,013 1,500 7,439 606,148 10,000 Space Needs Fund 1,651,979 1,738,220 138,220 138,220 12,750 Park Development Fund 15,000 15,000 15,000 15,000 15,000 Enterprise Storm Water Utility 970,802 920,273 410,839 963,000 1,121,000 Sanitary Sewer Utility 3,379,191 3,241,000 1,443,159 3,302,700 3,242,500 TOTAL REVENUES 26,549,464 25,954,283 15,483,294 25,172,152 26,781,156 EXPENDITURES General 2,970,479 12,890,788 6,282,773 12,933,638 13,696,802 Special Revenue 1,000 Islands 190,433 200,550 92,692 216,698 222,076 Redevelopment Authority 161,443 150,000 0 170,000 150,000 Special Assessment 434,500 1,280,000 0 2,270,000 2,280,000 Debt Service 3,695,307 6,814,856 1,684,119 6,814,856 7,031,291 Capital Projects 1,419,339 2,900,500 984,475 6,883,264 3,541,000 Space Needs Fund 1,068,205 5,839,500 2,656,164 6,569,792 1,793,804 Park Development Fund 9,815 25,000 0 75,000 0 Enterprise Storm Water Utility 539,879 801,186 163,108 863,712 1,119,991 Sanitary Sewer Utility 2,686,067 2,725,340 1,138,998 2,586,440 2,626,274 TOTAL EXPENDITURES 13,175,468 33,627,719 13,002,329 39,383,401 32,461,237 2018 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET TAXES Property Taxes - General 5,616,008 5,927,487 5,717,987 5,927,487 6,107,762 Public Accommodation Tax 4,303 1,500 2,386 5,000 4,500 In Lieu of Taxes - Utilities 2,211,593 1,482,406 2,211,593 1,482,406 1,482,406 In Lieu of Taxes - Round House 18,216 20,140 16,790 20,140 20,150 In Lieu of Taxes - Housing Authority 17,350 19,159 18,313 18,313 19,159 In Lieu of Taxes - WPPI 100,000 100,000 100,000 100,000 100,000 In Lieu of Taxes - Local 400 10,000 10,000 10,000 10,000 10,000 TOTAL TAXES 7,977,470 7,560,692 8,077,069 7,563,346 7,743,977 INTERGOVERNMENTAL State Expenditure Restraint 88,701 93,940 0 93,941 87,210 State Law Enforcement Grants 0 0 2,500 3,500 4,000 State Connecting Hwy Aid 59,227 60,013 15,003 60,013 63,289 State General Transportation Aid 227,802 220,855 132,600 220,855 223,131 State Computer Aids 89,258 25,000 0 64,293 65,238 County Library Aid 199,124 195,241 155,488 227,296 250,485 TOTAL INTERGOVERNMENTAL 664,112 595,050 305,592 669,898 693,353 REGULATION & COMPLIANCE Liquor Licenses 17,110 18,000 3,401 20,000 20,000 Business Licenses 30,541 22,900 15,220 17,000 19,000 Cable Television Franchise Fee 129,693 136,000 62,959 125,000 126,000 Nonbusiness License 5,112 6,400 10,605 7,500 7,500 Construction & Building Permits 236,124 115,000 104,873 188,000 175,000 Court Fines & Forfeitures 93,932 95,000 59,464 108,000 95,000 Police Fines 20,939 21,500 13,934 20,000 21,500 Police Fees 3,030 2,500 1,738 3,000 2,500 TOTAL REGULATION & COMPLIANCE 536,481 417,300 272,194 488,500 466,500 CHARGES FOR SERVICE General Government Fees 17,016 11,000 6,726 13,500 12,000 Ambulance Fees - Covered Services 582,942 450,000 315,778 550,000 550,000 Law Enforcement Fees 5,316 900 2,287 3,100 3,000 Highway & Street Dept Charges 122 100 0 100 100 CITY OF KAUKAUNA 2018 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 2 CITY OF KAUKAUNA GENERAL FUND 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET CHARGES FOR SERVICE (CON'T) Weed & Nuisance Control Charges 7,023 3,000 3,506 7,500 5,500 Alcohol & Drug Abuse Donations 1,610 900 200 1,400 1,100 Library Fines & Fees 16,132 35,000 9,126 16,075 13,400 Park Fees 2,743 2,100 2,135 3,200 3,000 Community Center Fees 821 2,000 1,743 1,000 1,000 Swimming Pool Fees 164,826 130,000 43,872 147,050 130,000 Recreation Fees 136,361 140,000 69,770 138,000 140,000 Plan Deposits 435 1,000 0 600 750 TOTAL CHARGES FOR SERVICE 935,347 776,000 455,143 881,525 859,850 USE OF MONEY & PROPERTY Interest on Investments 10,349 15,000 17,631 22,000 18,000 Insurance Recovery 46,340 0 9,455 10,000 0 Sale of City Equipment 6,282 0 17 150 0 TOTAL USE OF MONEY & PROPERTY 62,971 15,000 27,103 32,150 18,000 OPERATING TRANSFERS IN Grant Funds 00 0 00 Solid Waste Fund 186,724 200,000 202,930 200,000 125,000 Storm Water Utility 91,500 88,082 45,750 88,082 92,009 Sanitary Sewer Utility 119,000 105,128 45,750 105,128 116,728 Kaukauna Utility Shared Services 25,000 25,000 12,500 25,000 40,000 Kaukauna Utility Contribution 175,000 175,000 88,088 175,000 175,000 TOTAL OPERATING TRANSFERS IN 597,224 593,210 395,018 593,210 548,736 Application of Unassigned Fund Balance 0 400,000 0 0 400,000 TOTAL NON-COVERED SERVICES 10,773,606 10,357,252 9,532,119 10,228,629 10,730,416 2018 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,211,367 2,210,473 0 2,210,473 2,209,375 Expend Restraint - Covered Services 172,184 182,355 0 182,355 169,290 Fire Insurance Dues - Covered Services 40,756 39,000 0 44,375 41,000 State Connecting Hwy Aid - Covered Services 25,383 25,720 6,430 25,641 27,124 General Transportation Aid - Covered Services 531,538 540,715 56,829 540,715 546,285 TOTAL INTERGOVERNMENTAL 2,981,228 2,998,262 63,259 3,003,559 2,993,074 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 44 30 102 50 50 Garbage Collection - Covered Services 6,640 5,000 4,587 8,000 6,000 Snow Removal - Covered Services 6,226 6,000 2,973 7,500 6,000 TOTAL CHARGES FOR SERVICE 12,910 11,030 7,661 15,550 12,050 TOTAL - COVERED SERVICES 2,994,138 3,009,292 70,920 3,019,109 3,005,124 TOTAL REVENUE SOURCES 13,767,743 13,366,545 9,603,039 13,247,738 13,735,540 2018 BUDGET REVENUE - COVERED SERVICE Page 3 - 4 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2017 2018 Page 3 - 5 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET GENERAL GOVERNMENT Assessment 34,017 29,003 16,210 29,152 28,000 Auditing Services 20,975 21,700 21,925 21,925 21,500 City Attorney 138,822 146,551 68,107 146,496 179,223 Clerk/Treasurer 189,645 191,685 94,907 196,954 203,364 Commissioners 4,675 3,958 2,895 5,172 5,172 Common Council 44,467 43,073 17,912 40,323 41,723 Elections 25,185 9,739 7,477 9,654 33,560 Finance 353,028 390,170 200,603 391,541 389,403 Fire Dept / Public Works Maintenance 252,284 92,102 65,001 101,269 89,415 Human Resources 76,565 140,300 62,428 127,900 133,300 Information Technology 75,829 184,543 88,601 179,000 174,088 Mayor 209,026 218,053 97,267 217,376 218,919 Municipal Building Maintenance 69,381 145,534 49,693 122,765 117,949 Municipal Judge 41,890 51,988 24,098 47,522 47,838 Office Equipment & Supplies 24,997 25,000 7,294 17,000 20,500 Planning/Community Development 231,553 236,326 120,038 235,140 329,984 Community Enrichment 000 0 0 TOTAL GENERAL GOVERNMENT 1,792,340 1,929,724 944,455 1,889,188 2,033,938 PUBLIC SAFETY Ambulance 148,729 160,058 57,677 95,866 60,675 Building Inspection 142,821 121,350 44,836 121,520 122,833 Police 55,556 3,077,804 1,455,833 3,047,515 3,015,170 School Patrol 446 66,592 32,841 64,474 65,805 TOTAL PUBLIC SAFETY 347,551 3,425,804 1,591,186 3,329,375 3,264,483 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 1,150 2,500 1,290 3,015 2,500 TOTAL HEALTH & SOCIAL SERVICES 1,150 2,500 1,290 3,015 2,500 TRANSPORTATION Bridge Maintenance 5,000 7,800 6,468 8,550 7,800 Bus Subsidies 34,254 25,000 43,100 43,100 30,000 Engineering 2,023 430,151 219,782 433,321 445,152 Equipment Maintenance & Replacement 2,759 258,629 167,310 272,554 279,011 Forestry 0 121,396 58,752 119,040 117,948 Street Department Administration 205 167,083 80,498 166,223 173,229 Street Lighting 571 233,000 94,156 229,500 236,500 Street Maintenance 0 436,715 169,056 440,082 475,046 CITY OF KAUKAUNA 2018 GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 6 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET TRANSPORTATION (CON'T) Street Signs & Markers 8,587 93,479 34,629 95,072 101,373 Traffic Controls 11,000 27,549 3,506 26,512 29,059 Weed Control 6,052 34,278 25,630 41,583 37,351 TOTAL TRANSPORTATION 70,450 1,835,080 902,888 1,875,537 1,932,468 LEISURE Adult Sports 290 91,653 39,220 91,217 94,161 Athletic Field 8,660 165,877 60,975 156,557 165,247 Carnegie Building 0 21,717 23,064 34,965 32,038 Civic Promotions 29,005 10,000 36,502 40,000 25,000 Community Center 1,701 3,100 1,648 3,100 3,100 Dance Classes 1,200 68,834 23,720 70,089 71,231 Library 0 958,270 493,227 926,892 971,502 Swimming Pool 0 353,249 104,652 347,432 357,595 Youth Sports 0 169,910 61,752 169,455 214,709 TOTAL LEISURE 40,855 1,842,610 844,759 1,839,707 1,934,583 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 3,704 421,104 217,249 430,550 460,668 EMERGENCY GOVERNMENT Civil Defense 0 4,120 1,463 4,120 4,127 OTHER Health Insurance 233,599 214,436 121,080 205,000 219,283 Property & Liability Insurance 126,689 130,702 104,594 130,702 115,785 TOTAL OTHER 360,289 345,138 225,674 335,702 335,068 Contingent Expenditures 0 475,010 0 0 400,000 SUB-TOTAL NON-COVERED SERVICES 2,616,339 10,281,090 4,728,964 9,707,193 10,367,836 CITY OF KAUKAUNA 2018 GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PUBLIC SAFETY Fire 6,630 2,161,614 997,592 2,319,641 2,436,897 Fire Safety 279 5,215 44 8,215 8,215 TOTAL PUBLIC SAFETY 6,909 2,166,829 997,636 2,327,856 2,445,112 SANITATION Refuse Collection 10,001 427,113 195,553 414,398 428,938 Refuse Disposal 15,654 128,500 135,662 159,000 125,000 TOTAL SANITATION 25,655 555,613 331,215 573,398 553,938 TRANSPORTATION Snow & Ice Control 321,575 335,854 224,957 325,192 329,916 TOTAL TRANSPORTATION 321,575 335,854 224,957 325,192 329,916 SUB-TOTAL COVERED SERVICES 354,140 3,058,296 1,553,809 3,226,445 3,328,966 TOTAL EXPENDITURES 2,970,479 13,339,386 6,282,773 12,933,638 13,696,802 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2018 GENERAL FUND Page 3 - 8 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2017 2018 Page 3 - 9 DESCRIPTION PERSONAL NON-PERSONAL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 152 27,848 - 28,000 Auditing Services - 21,500 - 21,500 City Attorney 173,483 5,740 - 179,223 City Garage / Fire Dept Maintenance 12,915 76,500 - 89,415 Carnegie Building 17,288 14,750 - 32,038 Clerk/Treasurer 168,864 34,500 - 203,364 Commissioners 4,572 600 - 5,172 Common Council 34,873 6,850 - 41,723 Elections 20,260 13,300 - 33,560 Finance 289,303 98,700 1,400 389,403 Human Resources - 133,300 - 133,300 Information Technology - 164,088 10,000 174,088 Mayor 195,969 22,950 - 218,919 Municipal Service Building 17,149 100,800 - 117,949 Municipal Judge 34,641 13,197 - 47,838 Office Equipment & Supplies - 20,500 - 20,500 Planning/Community Development 325,284 4,700 - 329,984 TOTAL GENERAL GOVERNMENT 1,294,753 759,823 11,400 2,065,976 PUBLIC SAFETY Ambulance - 60,675 - 60,675 Building Inspection - 122,833 - 122,833 Police 2,836,369 162,231 16,570 3,015,170 School Patrol 64,030 1,775 - 65,805 TOTAL PUBLIC SAFETY 2,900,399 347,514 16,570 3,264,483 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 7,800 - 7,800 Bus Subsidies - 30,000 - 30,000 Engineering 427,952 16,450 750 445,152 Equip Maintenance & Replacement 201,636 77,375 - 279,011 Forestry 108,948 9,000 - 117,948 Street Department Administration 170,199 3,030 - 173,229 Street Lighting - 236,500 - 236,500 Street Maintenance 347,246 127,800 - 475,046 Street Signs & Markers 80,673 20,700 - 101,373 Traffic Controls 4,459 12,900 11,700 29,059 Weed Control 35,701 1,650 - 37,351 TOTAL TRANSPORTATION 1,376,813 543,205 12,450 1,932,468 CITY OF KAUKAUNA 2018 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 10 PERSONAL NON-PERSONAL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES LEISURE Adult Sports 80,951 13,210 - 94,161 Athletic Field 109,047 48,200 8,000 165,247 Civic Promotions 25,000 - 25,000 Community Center - 3,100 - 3,100 Dance Classes 34,556 36,675 - 71,231 Library 500,323 471,179 - 971,502 Swimming Pool 244,525 111,070 2,000 357,595 Youth Sports 127,257 73,412 14,040 214,709 TOTAL LEISURE 1,096,659 781,846 24,040 1,902,545 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 356,057 96,200 8,411 460,668 EMERGENCY GOVERNMENT Civil Defense 3,127 1,000 - 4,127 OTHER Health Insurance 219,283 - - 219,283 Property & Liability Insurance - 115,785 - 115,785 TOTAL OTHER 219,283 115,785 - 335,068 Contingent Expenditures 400,000 400,000 SUB-TOTAL NON-COVERED SERVICES 7,247,092 3,047,873 72,871 10,367,836 2018 BUDGET CITY OF KAUKAUNA GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 11 PERSONAL NON-PERSONAL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES PUBLIC SAFETY Fire 2,302,479 68,868 65,550 2,436,897 Fire Safety - 8,215 - 8,215 TOTAL PUBLIC SAFETY 2,302,479 77,083 65,550 2,445,112 TRANSPORTATION Snow & Ice Removal 245,016 84,900 - 329,916 TOTAL TRANSPORTATION 245,016 84,900 - 329,916 SANITATION Refuse Collection 345,238 83,700 - 428,938 Refuse Disposal - 125,000 - 125,000 TOTAL SANITATION 345,238 208,700 - 553,938 SUB-TOTAL COVERED SERVICES 2,892,733 370,683 65,550 3,328,966 TOTAL EXPENDITURES 10,139,824 3,418,556 138,421 13,696,802 CITY OF KAUKAUNA 2018 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES Page 3 - 12 PERSONNEL SERVICE 74% NON-PERSONNEL SERVICE 25% OUTLAY 1% CITY OF KAUKAUNA 2018 Budgeted General Fund Expenditures by Type Page 3 - 13 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Taxes 131,550 146,989 146,989 146,989 156,076 Kaukauna School District 15,000 15,000 0 15,000 15,000 Outagamie County 10,025 10,000 5,000 10,000 10,000 Interest Income 15,000 15,000 0 15,000 15,000 Other Center Receipts 16,348 14,000 7,314 14,000 14,000 Restricted Donations 35,517 15,000 4,878 12,000 12,000 TOTAL REVENUE 223,440 215,989 164,181 212,989 222,076 EXPENDITURES Wages and Benefits 154,725 158,589 75,688 159,198 164,576 Maintenance 35,708 57,400 17,004 57,500 57,500 Capital Outlay 00000 TOTAL EXPENDITURES 190,433 200,550 92,692 216,698 222,076 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 33,007 0 71,489 (3,709) 0 CITY OF KAUKAUNA 2018 BUDGET 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES Page 3 - 14 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Loan Payments 141,365 250,000 95,968 200,000 225,000 Interest 2,841 900 1,071 1,500 1,000 TOTAL REVENUE 144,206 250,900 97,039 201,500 226,000 EXPENDITURES Economic Development 161,443 150,000 0 170,000 150,000 TOTAL EXPENDITURES 161,443 150,000 0 170,000 150,000 OTHER FINANCING SOURCES Application of Fund Balance 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (17,238) 100,900 97,039 31,500 76,000 CITY OF KAUKAUNA 2018 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 15 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Special Assessments 1,220,893 900,000 595,583 1,150,000 1,300,000 Interest On Special Assessments 56,580 55,000 64,335 85,000 65,000 TOTAL REVENUE 1,277,472 955,000 659,918 1,235,000 1,365,000 EXPENDITURES Street Improvements 434,500 150,000 0 1,730,000 Sidewalk Improvements 0 1,130,000 0 2,270,000 Utility Systems Improvements 0 0 0 550,000 TOTAL EXPENDITURES 434,500 1,280,000 0 2,270,000 2,280,000 OTHER FINANCING USES Operating Transfer to Debt Service 79,287 609,857 0 609,857 994,347 TOTAL OTHER FINANCING SOURCES 79,287 609,857 0 609,857 994,347 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 763,685 (934,857) 659,918 (1,644,857) (1,909,347) 2018 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 16 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 345,949 330,000 143,639 330,000 340,000 Other Revenue 00000 TOTAL REVENUE 345,949 330,000 143,639 330,000 340,000 EXPENDITURES General Supplies (3,420) 0 (1,020) 0 0 Refuse Disposal 130,000 130,000 0 130,000 215,000 TOTAL EXPENDITURES 126,580 130,000 (1,020) 130,000 215,000 OTHER FINANCING USES Transfer to General Fund 186,724 200,000 172,358 200,000 125,000 TOTAL OTHER FINANCING SOURCES 186,724 200,000 172,358 200,000 125,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 32,645 0 (27,698) 0 0 2018 BUDGET CITY OF KAUKAUNA SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 17 2017 2017 2015 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Registration Fee 0 175,000 110,589 180,000 175,000 TOTAL REVENUE 0 175,000 110,589 180,000 175,000 EXPENDITURES 00000 TOTAL EXPENDITURES 00000 OTHER FINANCING USES Operating Transfer to Debt Service 150,000 0 100,000 200,000 TOTAL OTHER FINANCING SOURCES 0 150,000 0 100,000 200,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 0 25,000 110,589 80,000 (25,000) 2018 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY VEHICLE REGISTRATION FEE FUND (221) Page 3 - 18 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Tax 2,376,976 2,149,690 2,149,690 2,149,690 2,544,805 Payment in Lieu of Tax 817,594 0 817,594 804,844 TOTAL REVENUE 2,376,976 2,967,284 2,149,690 2,967,284 3,349,649 EXPENDITURES Principal Payment 2,661,853 5,340,000 1,500,000 5,340,000 5,185,000 Interest Payment 1,032,727 1,474,106 184,119 1,474,106 1,845,541 Debt Service Fees 726 750 750 750 TOTAL EXPENDITURES 3,695,307 6,814,856 1,684,119 6,814,856 7,031,291 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (1,318,331) (3,847,573) 465,571 (3,847,573) (3,681,642) OTHER FINANCING SOURCES Refinancing Outstanding Debt 0 1,565,000 0 1,565,000 0 Premium 2017A Issuance (Interest Payment) 0 0 0 0 200,000 Operating Transfer In 2,016,643 2,282,573 794,771 2,282,573 3,481,641 TOTAL OTHER FINANCING SOURCES 2,016,643 3,847,573 794,771 3,847,573 3,681,641 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 698,312 (0) 1,260,342 0 (0) Operating Transfers 2017 2018 TID #4 (Estimated Increment) 18,000 36,000 TID # 5 (Estimated Increment) 17,000 17,000 TID #6 660,538 574,788 TID #8 31,300 172,618 ERTIF (Estimated Increment) 104,375 104,375 Storm Water Utility 409,305 654,965 Sanitary Sewer Utility 282,197 727,549 Vehicle Registration Fee Fund 150,000 200,000 Special Assessment Fund 609,857 994,347 2,282,573 3,481,641 CITY OF KAUKAUNA 2018 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 19 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Interest Income 00 0 0 0 Other Revenue - Loan Repayment 23,933 23,933 5,983 23,933 23,933 Other Revenue - Land Sales 1,734,455 90,000 85,500 85,500 0 TOTAL REVENUE 1,758,388 113,933 91,483 109,433 23,933 EXPENDITURES Industrial Park Expenditures 22,894 18,000 424 2,000 1,000 TOTAL EXPENDITURES 22,894 18,000 424 2,000 1,000 OTHER FINANCING USES Repayment of Due To General Fund 0 150,000 0 100,000 0 Transfer to Debt Service Fund 478,369 0 TOTAL OTHER FINANCING SOURCES 478,369 150,000 0 100,000 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 1,257,126 (54,067) 91,059 7,433 22,933 Cash Balance at December 31, 2016 (434,621) Cash Balance at December 31, 2017 (427,188) Cash Balance at December 31, 2018 (404,255) CITY OF KAUKAUNA 2018 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 20 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Property Taxes - General 15,000 15,000 15,000 15,000 15,000 Other Revenue 00000 TOTAL REVENUE 15,000 15,000 15,000 15,000 15,000 EXPENDITURES Park Development Expenditures 9,815 25,000 0 75,000 0 TOTAL EXPENDITURES 9,815 25,000 0 75,000 0 OTHER FINANCING SOURCES Application of Fund Balance 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 5,185 (10,000) 15,000 (60,000) 15,000 CITY OF KAUKAUNA 2018 BUDGET PARK DEVELOPMENT FUND (402) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - General 191,807 138,220 138,220 138,220 0 Other Revenue 1,460,172 1,600,000 0 0 12,750 TOTAL REVENUE 1,651,979 1,738,220 138,220 138,220 12,750 EXPENDITURES Space Needs 1,068,205 5,839,500 2,656,164 6,569,792 1,793,804 TOTAL EXPENDITURES 1,068,205 5,839,500 2,656,164 6,569,792 1,793,804 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 3,500,000 0 3,500,000 1,000,000 TOTAL OTHER FINANCING SOURCES 0 3,500,000 0 3,500,000 1,000,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 583,773 (601,280) (2,517,944) (2,931,572) (781,054) Cash Balance at December 31, 2016 3,712,626 Cash Balance at December 31, 2017 781,054 Cash Balance at December 31, 2018 (0) 2018 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPACE NEEDS FUND (403) Page 3 - 22 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE Property Taxes - General 000 0 0 Interest Income 10,311 13,000 278 500 500 Other Revenue 1,735,442 818,000 0 817,594 804,844 TOTAL REVENUE 1,745,753 831,000 278 818,094 805,344 EXPENDITURES Municipal Service Building 505,113 500 29,400 29,400 500 TOTAL EXPENDITURES 505,113 500 29,400 29,400 500 OTHER FINANCING SOURCES RDA Lease Bond 000 0 0 TOTAL OTHER FINANCING SOURCES 000 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 0 817,594 817,594 804,844 TOTAL OTHER FINANCING SOURCES 0 817,594 0 817,594 804,844 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 1,240,640 12,906 (29,122) (28,900) 0 Cash Balance at December 31, 2016 36,165 Cash Balance at December 31, 2017 7,265 Cash Balance at December 31, 2018 7,265 2018 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) Page 3 - 23 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 34,937 46,717 47,315 47,315 68,838 Other Revenue 0 0 000 TOTAL REVENUE 34,937 46,717 47,315 47,315 68,838 EXPENDITURES District Expenditures 15,356 1,000 2,433 21,487 38,000 TOTAL EXPENDITURES 15,356 1,000 2,433 21,487 38,000 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 73,000 140,000 0 140,000 140,000 TOTAL OTHER FINANCING SOURCES 73,000 140,000 0 140,000 140,000 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 0 100,000 0 0 65,000 Transfer to Debt Service Fund 80,625 102,687 0 102,687 104,375 TOTAL OTHER FINANCING SOURCES 80,625 202,687 0 102,687 169,375 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 11,956 (16,971) 44,882 63,141 1,463 Cash Balance at December 31, 2016 (930,668) Cash Balance at December 31, 2017 (867,527) Cash Balance at December 31, 2018 (866,064) CITY OF KAUKAUNA 2018 BUDGET ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY Page 3 - 24 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 13,151 18,096 18,567 18,096 36,877 State Computer Aids 4,202 2,000 0 3,000 2,000 Interest Income 0 200 0 200 200 Other Revenue 17,061 26,727 16,208 25,000 TOTAL REVENUE 34,414 47,023 34,775 21,296 64,077 OTHER FINANCING SOURCES G.O. Borrowing 140,000 0 200,000 TOTAL OTHER FINANCING SOURCES 0 140,000 0 200,000 0 EXPENDITURES District Expenditures 26,407 10,000 39,187 45,000 35,000 Infrastructure Improvements 0 200,000 0 TOTAL EXPENDITURES 26,407 10,000 39,187 245,000 35,000 OTHER FINANCING USES Transfer to Debt Service Fund 33,500 33,000 33,000 53,887 Repayment of Due To General Fund TOTAL OTHER FINANCING SOURCES 33,500 33,000 0 33,000 53,887 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (25,493) 144,023 (4,412) (56,704) (24,810) Cash Balance (Deficit) at December 31, 2016 (176,765) Cash Balance (Deficit) at December 31, 2017 (233,469) Cash Balance (Deficit) at December 31, 2018 (258,279) CITY OF KAUKAUNA 2018 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY Page 3 - 25 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 0 17,000 17,822 17,822 19,355 State Computer Aids 36 40 0 0 Interest Income 00 0 0 Other Revenue (Land Sales) 0 0 0 100,000 0 TOTAL REVENUE 36 17,040 17,822 117,822 19,355 OTHER FINANCING SOURCES G.O. Borrowing 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXPENDITURES District Expenditures 1,399 2,000 415 796 5,000 Infrastructure Improvements 00 0 0 0 TOTAL EXPENDITURES 1,399 2,000 415 796 5,000 OTHER FINANCING USES Transfer to Debt Service Fund 545,438 665,038 0 665,038 685,250 Repayment of Due To General Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 545,438 665,038 0 665,038 685,250 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (546,801) (649,998) 17,407 (548,012) (670,895) Cash Balance (Deficit) at December 31, 2016 (3,050,198) Cash Balance (Deficit) at December 31, 2017 (3,598,210) Cash Balance (Deficit) at December 31, 2018 (4,269,105) CITY OF KAUKAUNA 2018 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY Page 3 - 26 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 873,731 829,809 840,444 840,444 846,482 State Computer Aids 5,493 2,000 0 2,000 2,000 Interest Income 0 200 0 200 200 Other Revenue - Loan Repayment 26,727 26,727 12,247 26,727 26,727 TOTAL REVENUE 905,951 858,736 852,691 869,371 875,409 EXPENDITURES District Expenditures 10,465 10,000 17,640 20,000 20,000 Infrastructure Improvements 1,800 0 3,900 58,000 TOTAL EXPENDITURES 12,265 10,000 21,540 78,000 20,000 OTHER FINANCING USES Transfer to Debt Service Fund 741,124 660,538 482,519 660,538 574,788 Transfer to TID ERTID #1 0 140,000 0 124,500 140,000 Repayment of Due To General Fund 249,314 249,314 0 TOTAL OTHER FINANCING SOURCES 990,438 1,049,852 482,519 785,038 714,788 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (96,752) (201,116) 348,632 6,333 140,621 Cash Balance at December 31, 2016 (6,094) Cash Balance at December 31, 2017 239 Cash Balance at December 31, 2018 140,860 CITY OF KAUKAUNA 2018 BUDGET TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY Page 3 - 27 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 34,240 125,434 125,434 125,434 127,178 State Computer Aids 257 0 0 0 Interest Income 6,515 6,000 4,835 4,835 0 Other Revenue 500,000 0 0 0 TOTAL REVENUE 541,012 131,434 130,269 130,269 127,178 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 231,300 200,000 TOTAL OTHER FINANCING SOURCES 0 0 0 231,300 200,000 EXPENDITURES District Expenditures 27,027 0 415 796 25,000 Infrastructure Improvements 654,644 20,000 20,984 120,000 500,000 TOTAL EXPENDITURES 681,670 20,000 21,399 120,796 525,000 OTHER FINANCING USES Transfer to Debt Service Fund 31,300 15,650 15,650 31,300 Repayment of Due To General Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 31,300 15,650 15,650 31,300 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (171,958) 95,784 93,220 209,473 (197,822) Cash Balance (Deficit) at December 31, 2016 29,577 Cash Balance (Deficit) at December 31, 2017 239,050 Cash Balance (Deficit) at December 31, 2018 41,228 CITY OF KAUKAUNA 2018 BUDGET TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY Page 3 - 28 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 0 0 1,063 State Computer Aids 00 0 0 0 Interest Income 00 0 0 0 Other Revenue 00 0 0 0 TOTAL REVENUE 0 0 0 0 1,063 OTHER FINANCING SOURCES G.O. Borrowing 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXPENDITURES District Expenditures 11,300 200,000 500 500 Infrastructure Improvements 100,000 100,000 100,000 TOTAL EXPENDITURES 11,300 200,000 100,000 100,500 100,500 OTHER FINANCING USES Transfer to Debt Service Fund 00 0 0 0 Repayment of Due To General Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (11,300) (200,000) (100,000) (100,500) (99,437) Cash Balance (Deficit) at December 31, 2016 (11,300) Cash Balance (Deficit) at December 31, 2017 (111,800) Cash Balance (Deficit) at December 31, 2018 (211,237) CITY OF KAUKAUNA 2018 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY Page 3 - 29 2017 2017 DESCRIPTION 2016 2017 6 MONTH ESTIMATED 2018 ACTUAL BUDGET ACTUAL ACTUAL BUDGET REVENUE Property Taxes - TIF 4,550 5,000 4,400 4,400 4,500 Subdivision Fee 309 10,000 8,168 10,000 10,000 Interest Income 00 0 0 0 Other Revenue 00 0 0 0 TOTAL REVENUE 4,859 15,000 12,568 14,400 14,500 OTHER FINANCING SOURCES G.O. Borrowing 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXPENDITURES District Expenditures 0 Infrastructure Improvements TOTAL EXPENDITURES 00 0 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 00 0 0 0 Repayment of Due To General Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 4,859 15,000 12,568 14,400 14,500 Cash Balance (Deficit) at December 31, 2016 91,369 Cash Balance (Deficit) at December 31, 2017 105,769 Cash Balance (Deficit) at December 31, 2018 120,269 CITY OF KAUKAUNA 2018 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 30 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE State Gants 00 0 Other Revenue 715,540 0 600,000 0 Interest 10,473 1,500 7,439 6,148 10,000 TOTAL REVENUE 726,013 1,500 7,439 606,148 10,000 EXPENDITURES 2018 Streets and Sidewalk 0 0 0 0 1,055,000 Equipment 0 0 0 0 309,000 Parks and Pool 0 0 0 0 457,000 Buildings and Miscellaneous 0 0 0 0 1,720,000 2017 Municipal Equipment 0 174,000 21,855 388,355 0 Park Improvements 0 325,000 10,560 409,560 0 Street & Highway Improvements 0 2,326,500 6,560 4,981,920 0 Miscellaneous 0 75,000 270,000 0 2016 Municipal Equipment 23,946 0 743,640 743,640 0 Park Improvements 97,076 0 1,122 1,122 0 Street & Highway Improvements 327,483 0 (47,442) (3,938) 0 Bond Issuance Expense 18,465 0 0 2015 Municipal Equipment 96,300 0 0 Park Improvements 68,420 0 155,413 155,413 0 Fire Equipment Outlay 00 Storm/Sanitary Sewer Construction 00 0 Street & Highway Improvements 348,309 0 90,035 (65,539) 0 Sidewalk Improvements 805 0 0 2014 Municipal Equipment 151,655 0 0 0 0 Sidewalk 12,949 0 290 290 0 Parks 40,738 0 910 910 0 Street & Highway Improvements 44,109 0 0 2012 Street & Highway Improvements 0 1,531 1,531 0 Municipal Equipment 2,936 0 0 0 Storm Sewer Construction 186,150 0 0 0 TOTAL EXPENDITURES 1,419,339 2,900,500 984,475 6,883,264 3,541,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 1,619,000 0 4,125,000 3,500,000 Transferred from Special Assessment Fund 0 1,280,000 0 2,200,000 TOTAL OTHER FINANCING SOURCES (USES) 0 2,899,000 0 6,325,000 3,500,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES (693,327) 0 (977,035) 47,884 (31,000) CITY OF KAUKAUNA 2018 BUDGET CAPITAL PROJECTS FUND REVENUES & EXPENDITURES SUMMARY Page 3 - 31 Page 3 - 32 GENERAL 1000 REDEVELOP DEBT CAPITAL PARK SPECIAL SPACE STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS DEVELOP. ASSESSMENT NEEDS SEWER UTLY SEWER UTLY TOTAL TAXES 7,743,977 156,076 0 3,349,649 0 15,000 0 0 11,264,702 0 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,300,000 0 0 0 1,300,000 0 INTERGOVERNMENTAL 3,686,427 25,000 0 0 0 0 0 0 0 0 3,711,427 0 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 3,240,000 3,240,000 0 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 1,110,000 0 1,110,000 0 LICENSE AND PERMITS 347,500 0 0 0 0 0 0 0 11,000 0 358,500 0 COURT FINES AND FORFEITURES 119,000 0 0 0 0 0 0 0 0 0 119,000 0 CHARGES FOR SERVICE 871,900 14,000 0 0 0 0 0 0 0 0 885,900 0 INTEREST 18,000 15,000 1,000 0 10,000 0 65,000 12,750 0 2,500 124,250 0 LOAN PAYMENTS 0 0 225,000 0 0 0 0 0 0 225,000 0 OTHER 948,736 12,000 0 3,681,641 3,500,000 0 0 1,000,000 0 0 9,142,377 TOTAL REVENUE SOURCES 13,735,540 222,076 226,000 7,031,290 3,510,000 15,000 1,365,000 1,012,750 1,121,000 3,242,500 31,481,156 2018 BUDGET CITY OF KAUKAUNA BUDGETED REVENUE SOURCES - ALL FUNDS Page 4 - 1 GENERAL FUND 51.7% CAPITAL PROJECTS 0.0% SPACE NEEDS 0.0% REDEVELOPMENT AUTHORITY 0.9% DEBT SERVICE 25.7% SANITARY SEWER UTILITY 12.2% STORM SEWER UTILITY 4.2% PARK DEVELOPMENT 0.1%SPECIAL ASSESSMENT 5.1% CITY OF KAUKAUNA 2018 Budgeted Revenues - All Funds Page 4 - 2 TAXES 35.8% LOAN PAYMENTS 0.7% OTHER 29.0% SANITARY SEWER FEES 10.3% STORM SEWER UTILITY 3.5% COURT FINES 0.4% INTERGOVERNMENTAL 11.8% CHARGES FOR SERVICE 2.8% INTEREST 0.4% LICENSE & PERMITS 1.1% SPECIAL ASSESSMENTS 4.1% CITY OF KAUKAUNA 2018 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE There are three primary sources of tax revenue for the City. Property tax, which includes tax on real estate and personal property, is the largest and most significant revenue source. Property tax represents 78.9% of all budgeted taxes and 44.5% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $180,275 or 3.0% for 2018. This is less than the maximum allowed under the current levy freeze legislation. This legislation allows the levy to increase by the percentage of increase in net new construction, 1.47% for the City of Kaukauna, plus any increase in scheduled general obligation debt. There is also a State program that rewards municipalities for controlling expenditures by providing additional State aids. The City has consistently qualified for this aid. The second tax revenue source is the payment on lieu of taxes from the City’s electric and water utilities. This payment is based on the current tax rate and the value of utility property in the City. As the tax rate fluctuates due to changes in State law related to funding of education, this revenue source is also likely to fluctuate. In 2018, this tax represents 10.8% of all general fund revenue sources. This tax source is also funds the Redevelopment Authority lease payment for the City Hall and Police Department building. The third tax revenue is in lieu of taxes from the City’s housing authority. This revenue is based on the current tax rate and the value of housing authority property in the City. The budget amount for this tax source is $19,159 for 2018. The tax revenue sources have remained flat by an average of (-0.34%) since 2016. The real estate and personal property taxes are often viewed as a primary revenue source to balance the budget. Page 4 - 4 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Intergovernmental revenues are comprised of state shared revenue, state fire insurance dues, state law enforcement grants, state highway aids, county aids and local school district subsidy of the City’s Environmental Center. The most concerning aspect of this revenue source is the continued downward trend. The revenue source has Increased slightly by $41,062 since 2016 or 1.1%. The largest of the intergovernmental revenues is state shared revenue. This revenue source has per capita, aid able revenue and expenditure restraint components. Shared revenue accounts for 59.9% of all intergovernmental revenues in the general fund and 26.8% of all general fund revenues. State shared revenue is budgeted to increase slightly for the 2018 budget. This revenue source is very sensitive to political adjustments by the State Legislature, therefore, property tax is often viewed as the most likely source of additional revenues. Continuation of and changes to this revenue source has been the subject of considerable debate in the State Legislature during the past years. The next largest source of intergovernmental revenue sources is state highway aids which is budgeted at $769,416 for 2018 and accounts for 5.6% of all general fund revenue sources. This source is expected to increase modestly by $7,846 or 1% when compared to 2017. The State’s current commitment to reducing taxes and the state of the economy are likely to have some lingering negative effects on state revenues to municipalities in the future. The other intergovernmental revenue sources are relatively small and likely to see modest growth in future years. 2,000,000 3,000,000 4,000,000 5,000,000 2018 Budget 2017 Estimated Actual 2016 2015 2014 Dollars CITY OF KAUKAUNA Intergovernmental Revenue Comparison Page 4 - 5 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City of Kaukauna finances special assessment projects such as street improvements, sanitary sewer mains and laterals, water mains and sidewalk replacement primarily by issuing long-term debt. A resolution established in 2015 allows for all special assessments to be repaid within a ten-year period. This revenue stream is used to repay the debt that was used to finance the projects initially. The amount of assessable work that is done on a yearly basis can vary greatly. Beginning in 2013 the City was constructing few assessable projects therefore budgeted revenues are decreasing. Due to the uncertain nature of this revenue source, the City will utilize a decreasing amount of special assessment monies to offset the required tax levy in debt service funds. These monies are accounted for in a special revenue fund referred to as the Special Assessment Fund. Page 4 - 6 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Other revenue sources consist of regulation and compliance revenues, charges for service other than sewer user fees, use of property and money and operating transfers. Some of the smaller components within this revenue source such as building permits, police fines, swimming pool user fees and interest on investments are heavily influenced by external factors. The remaining components of other revenue sources are primarily related to user fees and license fees. These revenues sources will remain relatively static unless decisions are made to increase user fees or license and permit fees. The expected large increase in 2017 is the result of Financing for the Fire Station, as well as a refinancing of TIF# 8 Debt. Page 4 - 7 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a separate Sanitary Sewer Utility beginning January 1, 2012 to account for sanitary sewer system operations. The revenue is established at a level sufficient to recover annual operating costs and to maintain adequate reserves. This revenue source has increased significantly several years ago due to a significant plant expansion at the Heart of the Valley Metropolitan Sewerage District; however, sewerage treatment costs have been relatively stable since 2010. The sewer user volume rate was last changed $6.75 per 100 cu. Ft. effective January 1, 2016. Page 4 - 8 CITY OF KAUKAUNA 2018 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a Storm Sewer Utility beginning in 2009 with the first user rate starting in 2010 to fund and account for the construction and maintenance of mandated storm water quality improvement and retention facilities. The revenue is established at a level sufficient to recover annual operating costs and to maintain adequate reserves. This revenue source has increased significantly in the first three years but has remained relatively stable since 2013. The equivalent residential unit (ERU) rate was most recently changed to $6.00 per ERU per month beginning December 2015. Since inception, the system has grown as are the expenses to operate the system. This budget has a proposed increase per ERU from $6.00 to $7.00 per ERU beginning in January 2018. Page 4 - 9 Page 4 - 10 CITY OF KAUKAUNA 2018 BUDGET SUMMARY OF LONG-TERM DEBT PRACTICES, POLICIES, AND FUTURE PROJECTIONS Historical Perspective: The City of Kaukauna has historically used general obligation debt to finance all of its capital improvements until 2013. In 2013 the City started to issue revenue bonds to finance utility projects. The schedule on page 5-4 indicates that all the current long- term debt will mature within the next 10 years. The exception to this is the utility revenue bonds issued in 2016 will mature within 15 years. The City has historically issued long-term debt in maturities of ten years or less for General Obligation issues. Page 5-5 shows the City’s outstanding long-term debt and percent of legal debt limit. It is also considerably less than it was as of December 31, 2008. Long term general obligation debt rose considerably from 2002 to 2012 primarily as a result of the purchase and development of industrial park property, development of a downtown TID, acquisition of Fox Valley Greyhound Park for redevelopment and to meet the infrastructure demands of a growing community. From the concerted efforts to reduce outstanding general obligation debt since 2013 allowed the City to address space needs deficiencies within municipal facilities in 2015-2016. The ability of the City to pay off long-term debt has remained strong over the past five years as shown on Page 5- 6 since tax incremental district debt and industrial park related debt is serviced by land sales and tax incremental revenues. This schedule shows that the net Levy needed to pay debt has been on a downward trend for the past several years. With addressing the space needs this trend is expected to increase in 2018 before continuing the downward trend prior to space needs. The graph on Page 5-6 depicts a downward trend with the overall City Debt limit, giving the city more borrowing power if needed for future projects. Page 5-5 also graphically illustrates the historical trend of tax incremental debt and all other general obligation debt. In the past ten years general obligation debt excluding tax incremental financing debt has been between 40.1% and 52.8% of the City’s legal debt limit. At the end of 2018, general obligation debt excluding tax incremental financing debt is expected to increase based on addressing the space needs project. The increase is schedule to be 9.3%. bringing the ratio to 49.4% the legal limit. The TID debt is continuing its downward trend and is expected to be 29% at the end of 2017. The overall general obligation debt including TID debt less debt service stabilization funds is at 78.4% of the legal limit at yearend 2017. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2018. The schedule on page 5-7 shows that the net debt levied per capita and the debt subject to the tax levy debt rose to its highest level since 2009. The ratio of net levied debt to equalized value had decreased appreciably since 2010. Property valuation compared to debt is a very good indicator of the City’s ability to satisfy its debt service requirements. Even with the sharp increase in 2017, the city’s ability to satisfy debt remains strong. This ratio is expected to again begin a downward trending beginning in 2018. The schedule on page 5-8 indicates that the ratio of net general obligation debt to general fund expenditures has increased modestly since 2007 except for 2008 when $7,660,000 of TIF bond anticipation notes were refinanced, 2010 when $11,385,000 of TIF bond anticipation notes were refinanced and 2014 when $1,000,000 of ERTIF bonds were refinanced. Although the ratio between debt service requirements and general fund expenditures has increased from the Page 5 - 1 Space Needs efforts, the information on page 5-8 would suggest that this ratio will continue to increase modestly over the next few years. This ratio is a good indicator that the City is not shifting operational type costs over to long-term debt. Future Projections: The schedule on page 5-9 details the effect of anticipated future debt service requirements. The footnotes indicate the estimated future long-term debt. The most noteworthy column on this schedule is the column that indicates anticipated future tax levy impacts (right-most column). For the past several years, the City has decreased its annual long-term general obligation debt issue size. Going forward the City plans on continuing to issue revenue bonds for utility projects and finance special assessment projects with available funds to the extent possible. This strategy will reduce the annual general obligation borrowing to an average of $2,000,000 per year. Based upon the assumptions in this schedule, the City will continually need to increase the debt service levy until 2025. At that time, debt service requirements are expected to peak. This issue should be considered as decisions are made regarding future capital expenditures and probable revenue sources. Page 5 - 2 OUTSTANDING PRINCIPAL OUTSTANDING ORIGINAL BALANCE TO BE BALANCE PRINCIPAL INTEREST DEC. 31, RETIRED DEC. 31, DESCRIPTION AMOUNT RATE 2017 2018 2018 GENERAL OBLIGATION 2008 General Obligation Notes 3,000,000 3.91% 725,000 725,000 0 2011 General Obligation Notes 2,775,000 2.71% 2,425,000 325,000 2,100,000 2012 General Obligation Notes 2,800,000 2.34% 2,525,000 125,000 2,400,000 2013 General Obligation Notes 1,125,000 3.38% 925,000 75,000 850,000 2013 General Obligation Notes 5,900,000 2.03% 3,550,000 1,475,000 2,075,000 2014 General Obligation Notes 1,300,000 2.49% 1,200,000 75,000 1,125,000 2015 General Obligation Notes 3,550,000 2.71% 3,200,000 210,000 2,990,000 2015 General Obligation Notes 1,650,000 3.08% 1,550,000 50,000 1,500,000 2016 General Obligation Notes 1,525,000 2.23% 1,225,000 250,000 975,000 2017 General Obligation Notes 8,050,000 2.46% 8,050,000 70,000 7,980,000 TOTAL GENERAL OBLIGATION DEBT 25,375,000 3,380,000 21,995,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 275,000 25,000 250,000 2017 General Obligation Notes 200,000 2.68% 200,000 15,000 185,000 TOTAL TAX INCREMENTAL DISTRICT NO. 4 275,000 40,000 250,000 TAX INCREMENTAL DISTRICT NO. 5 2010 General Obligation Bonds 3,950,000 3.40% 3,725,000 100,000 3,625,000 2010 General Obligation Bonds 6,575,000 4.20% 6,200,000 200,000 6,000,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 9,925,000 300,000 9,625,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes 2,435,000 2.38% 1,510,000 325,000 1,185,000 2010 General Obligation Notes 1,350,000 2.22% 625,000 200,000 425,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 2,135,000 525,000 1,610,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 825,000 75,000 750,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 825,000 75,000 750,000 ENVIRONMENTAL REMEDIATION TID NO. 8 2017 General Obligation Notes 1,565,000 2.23% 1,565,000 100,000 1,465,000 2017 General Obligation Notes 200,000 2.73% 200,000 15,000 185,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 8 1,765,000 115,000 1,650,000 TOTAL GENERAL OBLIGATION DEBT 40,300,000 4,435,000 35,880,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 1,625,000 125,000 1,500,000 2015 Revenue Bonds 1,225,000 3.48% 1,100,000 75,000 1,025,000 2016 Revenue Bonds 1,225,000 2.37% 1,175,000 50,000 1,125,000 TOTAL SANITARY SEWER UTILITY 3,900,000 250,000 3,650,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 1,275,000 75,000 1,200,000 TOTAL STORM SEWER UTILITY 1,275,000 75,000 1,200,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 9,775,000 425,000 9,350,000 TOTAL Lease Revenue Bond s 9,775,000 425,000 9,350,000 CITY OF KAUKAUNA SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2017 2018 BUDGET Page 5 - 3 TAX TAX TAX TAX ENVIRONMENTAL REDVELOPMENT STORM SANITARY DEBT INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL REMEDIATION AUTHORITY WATER SEWER SERVICE DISTRICT #4 DISTRICT #5 DISTRICT #6 DISTRICT #8 TID LEASE UTILITY UTILITY GRAND YEAR FUND DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT TOTAL 2018 3,253,954 53,887 685,250 574,788 172,618 102,687 804,844 654,965 727,549 7,030,541 2019 3,073,719 56,550 925,250 440,238 171,800 100,625 787,844 661,395 606,042 6,823,463 2020 2,935,218 55,525 1,381,125 258,538 169,200 147,625 770,844 580,181 488,431 6,786,688 2021 2,843,071 79,000 1,420,500 201,050 166,600 143,719 753,844 543,524 436,962 6,588,269 2022 2,852,486 77,100 1,482,250 196,675 168,950 139,344 736,844 382,397 416,498 6,452,544 2023 2,591,255 158,825 1,538,250 191,425 166,150 159,000 719,844 349,922 419,555 6,294,225 2024 2,194,242 50,750 1,539,200 210,800 167,600 153,000 702,844 385,057 408,582 5,812,075 2025 1,432,857 1,635,150 263,900 168,325 685,844 406,917 420,832 5,013,825 2026 1,151,297 1,670,650 163,975 668,844 149,803 414,756 4,219,325 2027 2,326,869 169,475 651,844 154,186 437,726 3,740,100 2028 0 140,200 634,844 113,000 379,531 1,267,575 24,654,968 531,637 12,277,625 2,337,414 1,824,893 946,000 4,381,345 5,156,466 60,028,628 2018 BUDGET AS OF DECEMBER 31,2017 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT OF YEAR PROPERTY LONG-TERM LEGAL END VALUE DEBT DEBT LIMIT 2017 1,027,973,700 40,300,000 78.4% 2016 987,297,400 35,400,000 71.7% 2015 944,939,900 37,265,000 78.9% 2014 922,944,000 35,925,000 77.8% 2013 896,096,700 38,025,000 84.9% 2012 898,369,100 40,325,000 89.8% 2011 932,227,600 40,450,000 86.8% 2010 935,396,400 40,385,000 86.3% 2009 923,875,600 40,570,000 87.8% 2008 928,064,700 38,160,000 82.2% 2007 884,859,600 33,495,000 75.7% 2018 BUDGET FOR THE FISCAL YEARS 2007 THROUGH 2017 CITY OF KAUKAUNA SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT Page 5 - 5 75.7% 82.2% 87.8% 86.3% 86.8% 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 45.2% 45.1% 51.0% 49.2% 50.3% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 30.5% 37.1% 36.8% 37.1% 36.5% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Percentage Fiscal Year CITY OF KAUKAUNA Percent of Legal Debt Limit Total % General Obligation % Tax Incremental District % Page 5 - 6 TOTAL PAYABLE DEBT RATIO OF NET NET LEVIED GENERAL FROM SUBJECT LEVIED DEBT DEBT LEVY POPU- EQUALIZED OBLIGATION OTHER TO TAX TO EQUALIZED PER YEAR LATION VALUE DEBT FUNDS LEVY VALUE CAPITA 2017 15,926 1,027,973,700 40,300,000 18,810,105 21,489,895 2.09% 1,349.36 2016 15,848 987,297,400 35,400,000 19,852,296 15,547,704 1.57% 981.05 2015 15,799 944,939,900 37,265,000 21,260,722 16,004,278 1.69% 1,012.99 2014 15,725 922,944,000 35,925,000 19,633,810 16,291,190 1.77% 1,036.01 2013 15,715 896,096,700 38,025,000 21,999,659 16,025,341 1.79% 1,019.75 2012 15,627 898,369,100 40,325,000 23,504,531 16,820,469 1.87% 1,076.37 2011 15,519 932,227,600 40,450,000 21,811,214 18,638,786 2.00% 1,201.03 2010 15,462 935,396,400 40,385,000 20,312,900 20,072,100 2.15% 1,298.16 2009 15,414 923,875,600 40,570,000 19,395,000 21,175,000 2.29% 1,373.75 2008 15,229 928,064,700 38,160,000 19,745,000 18,415,000 1.98% 1,209.21 2007 15,095 884,859,600 33,495,000 16,145,000 17,350,000 1.96% 1,149.39 2018 BUDGET CITY OF KAUKAUNA RATIO OF NET GENERAL OBLIGATION DEBT TO EQUALIZED VALUE AND NET GENERAL OBLIGATION DEBT PER CAPITA Page 5 - 7 BUDGETED RATIO OF TOTAL GENERAL G.O. DEBT G.O. DEBT FUND TO GENERAL YEAR PRINCIPAL INTEREST SERVICE EXPENDITURES EXPENDITURES 2018 4,435,000 1,300,541 5,735,541 13,735,540 41.76% 2017 3,350,000 1,081,513 4,431,513 13,350,604 33.19% 2016 3,390,000 1,199,099 4,589,099 13,422,675 34.19% 2015 3,760,000 1,218,994 4,978,994 12,765,767 39.00% 2014* 4,425,000 1,251,319 5,676,319 12,468,789 45.52% 2013 3,200,000 1,465,290 4,665,290 12,232,971 38.14% 2012 2,925,000 1,495,203 4,276,538 14,132,539 30.26% 2011 2,710,000 1,589,207 4,299,207 14,045,193 30.61% 2010** 15,410,000 1,594,414 17,004,414 13,899,315 122.34% 2009 2,255,000 1,777,809 4,032,809 13,494,514 29.88% 2008** 9,780,000 1,402,264 11,182,264 12,693,009 88.10% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 ***2008 Debt service total includes refinancing $7,660,000 bond anticipation notes for TID No. 5. 2018 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES CITY OF KAUKAUNA ** 2010 Debt service total includes refinancing $12,985,000 bond and note anticipation notes for TID No. 5, TID No. 6, and general oblogation note anticipation notes. Page 5 - 8 TOTAL STORM SANITARY CURRENT CURRENT AND ACTUAL INDUSTRIAL WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE PARK TID #4 TID #5 TID #6 TID #8 ERTIF UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENT S PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS IMPACT REQUIREMENT S LEVY IMPACT 2018 4,435,000 0 40,000 300,000 525,000 115,000 75,000 467,681 319,801 2,592,518 0 2,592,518 2019 4,470,000 0 45,000 550,000 400,000 130,000 75,000 490,458 217,954 2,561,588 275,000 2,836,588 2020 4,550,000 0 45,000 1,025,000 225,000 130,000 125,000 425,902 91,858 2,482,240 380,000 2,862,240 2021 4,505,000 0 70,000 1,100,000 175,000 130,000 125,000 398,890 48,368 2,457,742 400,000 2,857,742 2022 4,510,000 0 70,000 1,200,000 175,000 135,000 125,000 251,976 13,890 2,539,134 350,000 2,889,134 2023 4,490,000 0 155,000 1,300,000 175,000 135,000 150,000 202,998 27,780 2,344,222 500,000 2,844,222 2024 4,180,000 0 50,000 1,350,000 200,000 140,000 150,000 246,998 27,780 2,015,222 900,000 2,915,222 2025 3,525,000 0 0 1,500,000 260,000 145,000 0 278,998 27,780 1,313,222 1,725,000 3,038,222 2026 2,875,000 0 0 1,600,000 145,000 0 28,750 34,725 1,066,525 1,925,000 2,991,525 2027 2,530,000 0 0 0 0 155,000 0 37,375 45,143 2,292,482 750,000 3,042,482 2028 130,000 0 0 0 0 130,000 0 0 0 0 2,800,000 2,800,000 2029 125,000 0 0 0 0 125,000 0 0 0 0 2,500,000 2,500,000 2030 150,000 0 0 0 0 150,000 0 0 0 0 2,000,000 2,000,000 2031 0 0 0 00 000 0 0 40,475,000 0 475,000 9,925,000 2,135,000 1,765,000 825,000 2,830,026 855,079 21,664,895 14,505,000 36,169,895 The future debt service amounts above assume borrowing $3 million in 2018, $2.0 million in 2019 and 2020 . CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY CITY OF KAUKAUNA 2018 BUDGET Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2018 BUDGET CAPITAL PROJECTS SUMMARY Historical Perspective: The City uses long-term debt to finance major equipment purchases such as road graders, fire trucks and ambulances, which tend to have a significant impact on the operating budget in the year purchased. The City also issues long-term debt to finance, updates to Parks and Pools, Utility Projects, Infrastructure, and buildings. More recently capital borrow was used to address the space needs throughout the city. As the city finishes up the space needs projects in 2018 the capital borrow will continue to be around the $2,000,000 to $3,000,000 per year to maintain infrastructure, replace equipment and update parks. As the city grows the City’s debt capacity may also be used to address future development such as Industrial parks The five-year capital projects schedule beginning on page 6-4 summarizes anticipated projects. It is also anticipated that additional projects will be added or removed from years 2018 through 2021. Future Perspective: The schedule on page 5-9 indicates continued increases in debt service requirements for the foreseeable future and is based on $3,500,000 of new borrowing in 2018 of new borrowing for the third and final phase of the space need as well as General Infrastructure. Borrowing will then level out to $2,500,000 per year thereafter. Debt service payments are projected to level out or decrease depending ongoing spending plans by 2027. Page 6 - 1 CITY OF KAUKAUNA DESCRIPTION BALANCE AS OF JANUARY 1, 2016 Assigned for Subsequent Years Expenditures 34,466 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues & Other Financing Sources 6,931,148 Expenditures (6,883,264) SUBTOTAL 47,884 PROJECTED BALANCE AS OF DECEMBER 31, 2017 Assigned for Subsequent Years Expenditures 82,350 BALANCE 2018 BUDGET CAPITAL PROJECTS FUND PROJECTED FUND BALANCE AS OF DECEMBER 31, 2017 Page 6 - 2 2017 2017 2016 2017 6 MONTH ESTIMATED 2018 DESCRIPTION ACTUAL BUDGE T ACTUAL ACTUAL BUDGE T REVENUE State Gants 00 0 Other Revenue 715,540 0 600,000 0 Interest 10,473 1,500 7,439 6,148 10,000 TOTAL REVENUE 726,013 1,500 7,439 606,148 10,000 EXPENDITURES 2018 Streets and Sidewalk 0 0 0 0 890,000 Equipment 0 0 0 0 309,000 Parks and Pool 0 0 0 0 368,000 Buildings and Miscellaneous 0 0 0 0 1,830,000 2017 Municipal Equipment 0 174,000 21,855 388,355 0 Park Improvements 0 325,000 10,560 409,560 0 Street & Highway Improvements 0 2,326,500 6,560 4,981,920 0 Miscellaneous 0 75,000 270,000 0 2016 Municipal Equipment 23,946 0 743,640 743,640 0 Park Improvements 97,076 0 1,122 1,122 0 Street & Highway Improvements 327,483 0 (47,442) (3,938) 0 Bond Issuance Expense 18,465 0 0 2015 Municipal Equipment 96,300 0 0 Park Improvements 68,420 0 155,413 155,413 0 Fire Equipment Outlay 00 Storm/Sanitary Sewer Construction 00 0 Street & Highway Improvements 348,309 0 90,035 (65,539) 0 Sidewalk Improvements 805 0 0 2014 Municipal Equipment 151,655 0 0 0 0 Sidewalk 12,949 0 290 290 0 Parks 40,738 0 910 910 0 Street & Highway Improvements 44,109 0 0 2012 Street & Highway Improvements 0 1,531 1,531 0 Municipal Equipment 2,936 0 0 0 Storm Sewer Construction 186,150 0 0 0 TOTAL EXPENDITURES 1,419,339 2,900,500 984,475 6,883,264 3,397,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 1,619,000 0 4,125,000 3,500,000 Transferred from Special Assessment Fund 0 1,280,000 0 2,200,000 TOTAL OTHER FINANCING SOURCES (USES) 0 2,899,000 0 6,325,000 3,500,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES (693,327) 0 (977,035) 47,884 113,000 CITY OF KAUKAUNA 2018 BUDGET CAPITAL PROJECTS FUND REVENUES & EXPENDITURES SUMMARY Page 6 - 3 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2018 EQUIPMENT (421) Replace 2008 ODB Leaf Loader (#39) $45,000 $45,000 Replace 2008 Ambulance (#2192) $180,000 $180,000 Replace 2007 Chevrolet Colorado (Inspection Dept. #18) $28,000 $28,000 Replace 2 Lifepak Heart Monitor / Defibulator $56,000 $56,000 2018 MUNICIPAL BUILDINGS/STRUCTURES (423) Building Remodel for Street/Parks/Recreation - Phase 3 $1,500,000 $1,500,000 Replace Roof Over Street Department Vehicle Storage Area $200,000 $200,000 Replace Optech Voting Machines - 4 Total $40,000 $20,000 $20,000 2018 SANITARY SEWER (602) Manhole Lining/Repair $50,000 $50,000 Quinney/Metoxen Area (Phase 2 of 2) $550,000 $100,000 $450,000 Delanglade Street (STH 55) Reconstruction $130,000 $10,000 $120,000 Sewer CCTV $15,000 $15,000 2018 PARK & POOL IMPROVEMENTS (422) Haas Road Park Equipment $50,000 $50,000 Municipal Pool Amenity Analysis (Phase 2) $15,000 $15,000 Grignon Mansion Steps $10,000 $5,000 $5,000 Main Avenue to Fox Shores Drive Trail $175,000 $175,000 Eagle's Overlook Retaining Wall $75,000 $75,000 Archery Range Storage Shed $8,000 $8,000 Pool Wood Deck Replacement $40,000 $40,000 2018 STORM SEWER (601) Delanglade Street (STH 55) $50,000 $30,000 $20,000 Oakridge Ave to Crooks Ave Area (Phase 3 of 3) $400,000 $100,000 $300,000 Public Works Garage SWPPP Site Improvements $200,000 $200,000 Kelso Pond Bank Stabilization $75,000 $75,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Page 6 - 4 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2018 STREET PAVING (420) New Concrete Streets $1,360,000 $410,000 $950,000 Coriander Court - All 570' Tarragon Drive - All 720' Sweet Meadow Lane - all 950' Moon Ridge Meadows Nature View Court Ridgecrest Drive (complete to City Limits) - 130' Haen Drive / Alyssa St Reconstruction Oakridge Avenue to Crooks Avenue Area (Phase 3 of 3) $700,000 $280,000 $420,000 (E. 12th, E. 13th, and E. 14th Streets, Oakridge Avenue) Delanglade Street (STH 55 Lawe - IH41) $9,975,000 $100,000 $9,875,000 (Federal/State Funds) Alley Reconstruction $100,000 $100,000 2018 SIDEWALKS (420) None 2018 MISCELLANEOUS (423) Regulatory/Street Sign Upgrade/Sign Inventory $20,000 $20,000 Concrete/Asphalt Recycling (Red Hills) $10,000 $10,000 Replace Retaining Wall - Fox River Adjacent New River Walk $80,000 $80,000 TOTAL $16,172,000 $3,397,000 $1,610,000 $630,000 $635,000 $0 $9,900,000 Page 6 - 5 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2019 EQUIPMENT (421) Replace 2009 Kubota Tractor (#107) $30,000 $30,000 Replace 2009 Kubota Mower (#109) $20,000 $20,000 Replace 2009 John Deere Mower (#125) $18,000 $18,000 Replace 2009 Peterbuilt Garbage Truck (#224) Mini End Loader $180,000 $180,000 2019 MUNICIPAL BUILDINGS/STRUCTURES (423) Replace Accounting Software $200,000 $200,000 Building Remodel for Streets/Parks/Recreation $1,000,000 $1,000,000 2019 SANITARY SEWER (602) Plank Road Area (Plank Road, Washington Street, Green Bay $700,000 $100,000 $600,000 Road, Florence Street) River Street Sanitary Sewer $90,000 $5,000 $85,000 CIPP (Wisconsin Avenue, John St / Ducharme St) $250,000 $250,000 Sewer CCTV $15,000 $15,000 Ridge Court - Laterals to Undeveloped Property $25,000 $25,000 2019 PARK & POOL IMPROVEMENTS (422) CTH CE Trail Extension to East $600,000 Boardwalk Trail across Fox River to Little Chute $2,500,000 $250,000 $2,250,000 Pool Deck Replacement/Patio/Splash Pad $200,000 $200,000 Pool Climbing Wall Feature $50,000 $50,000 Dog Walking Park Parking Lot Pavement $50,000 $50,000 Wisconsin Avenue Boat Dock $50,000 $50,000 1000 Island River Bank Study $20,000 $20,000 Page 6 - 6 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2019 STORM SEWER (601) Wisconsin Avenue/Desnoyer Street $200,000 40,000 160,000 Mini Storm Sewer - East 19th Street $125,000 45,000 80,000 Erosion Control/Remediation - Shoreline/Outfalls/Streambank $35,000 60,000 2019 STREET PAVING (420) New Concrete Streets $800,000 $195,000 $480,000 Antelope Trail - 1250' Gray Squirrel - Antelope Trail to Bear Paw Trail - 350' Bear Paw Trail - White Birch to Gray Squirrel - 1150' White Birch - White Wolf to Elk Trail - 500' Ridge Court - 770' Sarah Street/Doty Street/Wisconsin Ave Area $900,000 $360,000 $540,000 (Phase 1 of 2) Alley Reconstruction $100,000 $100,000 Concrete Street Repair Patch Program $150,000 $150,000 2019 SIDEWALKS (420) Replace Defective Walks $200,000 $25,000 $175,000 2019 MISCELLANEOUS (423) Regulatory/Street Sign Upgrade $20,000 $20,000 TOTAL $8,528,000 $2,918,000 $1,410,000 $300,000 $950,000 $0 $2,250,000 Page 6 - 7 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2020 EQUIPMENT (421) Replace 2008 Four Wheel Drive Pick Up Truck (#11) $24,000 $24,000 Replace 1991 John Deere Grader w/Wing (#21) Replace 2009 Peterbuilt Garbage Truck (#225) 2020 MUNICIPAL BUILDINGS/STRUCTURES (423) 2020 SANITARY SEWER (602) Kenneth Avenue Area (Phase 1 of 2 8th & 9th Street) $550,000 $75,000 $475,000 Bel Air Court Lift Station / Force Main Replacement $400,000 $400,000 Sewer CCTV $15,000 $15,000 2020 PARK & POOL IMPROVEMENTS (422) Haas Road Park Pavillion $250,000 $250,000 2020 STORM SEWER (601) Ducharme Street/Armstrong Lane $210,000 $10,000 $200,000 Sarah Street / Doty Street Area (Phase 2 of 2) $300,000 $60,000 $240,000 Badger Road Pond $350,000 $350,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2020 STREET PAVING (420) New Concrete Streets Ben's Way/Rusty Court Reconstruction Sarah Street/Doty Street/Wisconsin Area (Phase 2 of 2) $500,000 $200,000 $300,000 Ducharme Street (CTH "OO" to Gertrude Street) - 1935' Armstrong Lane (Ducharme Street to End) - 475' STH 96 (Green Bay Road) $2,300,000 $200,000 $100,000 $2,000,000 River Street/Parking Area $200,000 $150,000 $50,000 Alley Reconstruction $100,000 $100,000 2020 SIDEWALKS (420) None 2020 MISCELLANEOUS (423) Regulatory/Street Sign Upgrade $20,000 $20,000 TOTAL $5,254,000 $944,000 $595,000 $825,000 $890,000 $0 $2,000,000 Page 6 - 8 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 EQUIPMENT (421) Replace 2011 Kubota Tractor (#108) Replace 2006 International with Sander, Plow, Wing (#208) 2021 MUNICIPAL BUILDINGS/STRUCTURES (423) 2021 SANITARY SEWER (602) Kenneth Avenue Area (Phase 2 of 2, 7th St to Park St) $900,000 $150,000 $750,000 Replace Back Up Generator (Augustine St) $300,000 $300,000 Sewer CCTV $15,000 $15,000 2021 PARK & POOL IMPROVEMENTS (422) Jonen Park Complex Expansion $150,000 $150,000 Jonen Park Pavillion $200,000 $200,000 2021 STORM SEWER (601) Quinney / Metoxen Storm Sewer $750,000 $150,000 $500,000 Island Street - Dodge to Tail Race $80,000 $80,000 Replace Back up Generator - Tower Drive $300,000 $300,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Pool Road and Parking Lot $60,000 $60,000 2021 STREET PAVING (420) New Concrete Streets Reconstruction Island Street (Dodge Street to Tail Race) - 400' Local Bridge Fund Pool Road and Parking Lot $200,000 $200,000 Quinney/Metoxen Street Area 2021 SIDEWALKS (420) None 2021 MISCELLANEOUS (423) Regulatory Sign Update - Final $20,000 $20,000 TOTAL $3,010,000 $570,000 $300,000 $975,000 $1,065,000 $0 $0 Page 6 - 9 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2018-2022 2015 G.O. Debt Retired: $3.76 Million (For Planning Purposes only. All capital projects need board approval prior to purchase/borrowing) YEAR CLASSIFICATIONS (FUND)/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 EQUIPMENT (421) Replace 2008 Skid Steer (#30) $35,000 $35,000 Replace 2009 One ton Four Wheel Drive Dump (#6) Replace 2009 Four Wheel Drive Vehicle (Engr #14) Replace 2010 Elgin Pelican Sweeper (#25) Replace2007 Dump Truck (#216) Repalce 2007 Dump Truck (#217) 2022 MUNICIPAL BUILDINGS/STRUCTURES (423) 2022 SANITARY SEWER (602) Reaume Avenue Area (4th, 5th, Hendricks) $750,000 $75,000 $675,000 Dodge Street Lift Station Rehabilitation $350,000 $350,000 2022 PARK & POOL IMPROVEMENTS (422) Environmental Center Playground Equipment $12,000 $12,000 2022 STORM SEWER (601) Schultheis/Oak Street Storm Sewer $50,000 $50,000 Riverview Stormwater Detention $600,000 $600,000 Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2022 STREET PAVING (420) Reconstruction Island Street - Dodge Street to Tail Race Bridge Schultheis Street (All) Oak Street (All) Augustine Street/Plank Road Area 2022 SIDEWALKS (420) 2022 MISCELLANEOUS (423) Relocate Composte/Recycling Site at Red Hills $15,000 $15,000 TOTAL $1,847,000 $62,000 $75,000 $685,000 $1,025,000 $0 $0 Page 6 - 10 Page 7-1 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ASSESSMENT MISSION STATEMENT To uniformly and equitably assess all real estate and personal property except those properties designated manufacturing by the Department of Revenue, public utilities, and property exempt by state statute. The assessment procedures are dictated by Chapter 70 of the Wisconsin Statutes. Conduct open book and attend all Board of Review sessions. Provide information as to assessment and appeal procedures per request. (A booklet is available to the general public at the Assessor's Office that explains the assessment and appeals process.) Estimate property taxes for potential new construction in the city. Provide information to all city departments upon request. Assess all annexations, new construction, additions, changes, new plats, deletions, etc. to submit an assessment report on an annual basis to the Mayor and Common Council. Increase (Decrease) in 2018 Budget The Assessment budget decreased ($1,000) or (3.46%) Page 7-2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payroll 75 150 75 150 150 5154 Social Security 12 0 2 2 5163 Workers Compensation 10 0 0 0 TOTAL PERSONNEL SERVICES 77 152 75 152 152 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 33,940 28,850 16,135 29,000 27,848 TOTAL NON-PERSONNEL SERVICES 33,940 28,850 16,135 29,000 27,848 TOTAL ASSESSMENT 34,017 29,002 16,210 29,152 28,000 CITY OF KAUKAUNA 2018 BUDGET Page 7-3 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: AUDITING SERVICES MISSION STATEMENT The department identifies the annual financial audit costs for the City. Increase (Decrease) in 2018 Budget $200 or (0.92%) The Auditing Services budget remained mostly flat with a $200 decrease. This budget cycle took into consideration additional audits required for potential grants. Page 7-4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 20,975 21,700 21,925 21,925 21,500 TOTAL NON-PERSONNEL SERVICES 20,975 21,700 21,925 21,925 21,500 TOTAL AUDITING SERVICES 20,975 21,700 21,925 21,925 21,500 CITY OF KAUKAUNA 2018 BUDGET Page 7-5 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY MISSION STATEMENT The City Attorney is required by Section 62.09 (12) of the Wisconsin Statutes to handle all legal matters in which the City has an interest. Increase (Decrease) in 2018 Budget The City Attorney budget increased $32,672 or 22.29% Page 7-6 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51305 DEPARTMENT: CITY ATTORNEY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 88,567 90,157 42,266 90,151 118,038 Fringe Benefits 5151 Retirement Plan 9,997 11,540 5,716 11,539 12,390 5154 Social Security 6,425 6,897 3,319 6,897 9,030 5157 Group Health Insurance 19,739 20,111 10,456 20,111 33,674 5160 Group Life Insurance 154 162 77 154 162 5163 Workers Compensation 148 144 71 144 189 TOTAL PERSONNEL SERVICES 125,029 129,011 61,905 128,996 173,483 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 224 400 0 300 400 5208 Travel - City Busines s 0 1,000 0 1,000 1000 5211 Education & Memberships 352 1,500 72 1,500 1500 Purchased Services 5303 Communications 240 240 130 240 240 5315 Maintenance - Office Equipment 0 220 0 200 200 5325 Contractual Services 12,332 13,200 6,000 13,600 2000 Supplies 5401 Office Supplies 646 300 0 100 400 5431 Postage 0 180 0 60 0 TOTAL NON-PERSONNEL SERVICES 13,793 17,040 6,202 17,000 5,740 OUTLAY 5804 Office Equipment 0 500 0 500 0 TOTAL OUTLAY 0 500 0 500 0 TOTAL CITY ATTORNEY 138,822 146,551 68,107 146,496 179,223 CITY OF KAUKAUNA 2018 BUDGET Page 7-7 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 90,157 90,151 92,525 Paralegal 0.00 0.50 0 0 25,513 TOTAL 0.75 1.25 88,567 90,157 90,151 118,038 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7-8 Page 7-9 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER MISSION STATEMENT Performs duties as required by State Statutes, care and custody of the corporate seal and all papers and records of the City. Attend council meetings and maintain records of proceedings. Coordinate agendas and minutes for other committees, commissions, and boards. Maintain and update the ordinance book. Issue and maintain records for licenses and permits. Administer oaths. Collect, invest, and disburse municipal funds. 2016 - 2017 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records. Administer oaths of office. Meet Legal Advertising deadlines. Meet Posting requirements. 2016 - 2017 Accomplishments Prepared numerous agendas and recording of minutes, resolutions, and ordinances. Issued various licenses and permits. Maintained City records. Administered oaths of office. Met Legal Advertising deadlines. Met Posting requirements. 2017 - 2018 Goals and Objectives Prepare numerous agendas and recording of minutes, resolutions, and ordinances. Issue various licenses and permits. Maintain City records. Administer oaths of office. Meet Legal Advertising deadlines. Meet Posting requirements. Increase (Decrease) in 2018 Budget The Clerk/Treasurer budget increased $11,679 or 6.09% Page 7-10 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER Service Efforts: ITEM AS OF 12/31/15 AS OF 12/31/16 AS OF 06/30/17 # of council meetings 24 26 13 # of real estate inquiry forms processed 419 435 216 # of deposits made 295 290 155 # of resolutions processed 61 46 24 # of ordinances processed 20 28 6 # of tax bills issued 7,011 7,054 N/A # of receipts issued 5,245 5,056 2,359 # of licenses issued 249 335 299 # of dog licenses issued 817 831 741 # pieces of mail processed 31,402 29,602 13,285 Yard waste vouchers issued 652 611 217 Non-refrigerant stickers issued 60 79 41 Refrigerant stickers issued 103 126 47 # of long-term debt issues/IRB 9 3 1 Page 7-11 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK/TREASURER 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 97,419 102,420 48,052 102,975 105,722 5107 Overtime 95 0 0 0 0 5119 Longevity Pa y 60 80 0 80 120 Fringe Benefits 5151 Retirement Plan 9,395 10,887 5,401 10,937 8,765 5154 Social Security 6,853 7,835 3,651 7,878 8,088 5157 Group Health Insurance 39,477 40,222 20,911 40,222 43,036 5160 Group Life Insurance 393 413 197 395 415 5163 Workers Compensation 2,134 2,465 1,225 2,473 2,718 TOTAL PERSONNEL SERVICES 155,826 164,322 79,438 164,959 168,864 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 478 800 113 750 800 5208 Travel - City Busines s 499 900 0 880 900 5211 Education & Memberships 120 300 120 150 300 Purchased Services 5325 Contractual Services 4,633 6,000 4,428 5,900 7,000 5328 Advertising 13,145 10,000 3,687 9,500 10,000 5334 Printing Expense 120 800 605 790 1,000 Supplies 5401 Office Supplies 2,251 2,000 284 1,900 2,000 5422 Data Processing Supplies 495 500 125 125 500 5499 Miscellaneous 12,077 6,063 6,107 12,000 12,000 TOTAL NON-PERSONNEL SERVICES 33,819 27,363 15,469 31,995 34,500 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL CLERK/TREASURER 189,645 191,685 94,907 196,954 203,364 CITY OF KAUKAUNA 2018 BUDGET Page 7-12 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Clerk/Treasurer 1.00 1.00 65,581 65,576 67,252 Office Assistant 1.00 1.00 36,839 37,399 38,470 TOTAL 2.00 2.00 97,419 102,420 102,975 105,722 DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER CITY OF KAUKAUNA 2018 BUDGET Page 7-13 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS MISSION STATEMENT The costs of Police and Fire Commissioners ($75 per month) and Utility Commissioners ($300 per quarter) are charged to this department. Kaukauna Utility refunds the cost of Utility Commissioners. Increase (Decrease) in 2018 Budget The Commissioner’s budget decreased ($1,214) or (30.67%) Page 7-14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,725 3,600 2,550 4,500 4,500 Fringe Benefits 5154 Social Security 95 52 44 65 65 5163 Workers Compensation 56 1 7 7 TOTAL PERSONNEL SERVICES 4,825 3,658 2,595 4,572 4,572 NON-PERSONNEL SERVICES 5205 Seminar Expense (150) 300 (300) 0 300 5211 Education & Memberships 0 0 600 600 300 TOTAL NON-PERSONNEL SERVICES (150) 300 300 600 600 TOTAL COMMISSIONERS 4,675 3,958 2,895 5,172 5,172 CITY OF KAUKAUNA 2018 BUDGET Page 7-15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 TOTAL 0.00 0.00 4,725 4,500 4,500 4,500 **FTE calculation not readily determined due to the nature of the position. CITY OF KAUKAUNA 2018 BUDGET Page 7-16 Page 7-17 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL MISSION STATEMENT The City Council will serve the needs and concerns of the City and strive to affect the greatest good for the community as a whole while maintaining a solid perspective between individual rights and the common good. The City Council will take a leadership position in the community. It will act as the catalyst for new programs based on the needs of the community. The Council will promote cooperation between various segments of the community. The City Council together with the Mayor and staff will develop and adopt a fiscally responsible budget on an annual basis. This budget will provide the resources to maintain a high quality of service yet must be responsive to economic conditions both within and outside the community. Based on the realization that the needs of the City are continually changing, the Council will periodically review policies and procedures so that City Government as a whole can maintain a high level of effectiveness. The Council will strive to keep the citizens informed on matters affecting the community. At the same time, the Council must keep well informed on the needs and concerns of the citizens and respond to these needs in a consistent and prudent manner. The Council will seek and respect the recommendations of the Mayor, staff members, and various boards and commissions. The Council accepts the fact that good government is a cooperative process and that encouraging and accepting these recommendations does not diminish the authority of the Council. The Council will continue to be cognizant of the needs of City employees and strive for a satisfying work experience. The Council will encourage its employees to upgrade their skills. The Council will continue to identify areas within the community that need special attention and develop programs for their improvement. The Council will encourage legislation at the County, State and Federal levels that is in the best interest of the community. The Council will promote the community both within and outside. Increase (Decrease) in 2018 Budget The Common Council budget decreased by ($1,350) or (3.13%) Page 7-18 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 32,720 34,320 17,160 34,320 34,320 Fringe Benefits 5154 Social Security 497 498 249 498 498 5163 Workers Compensation 57 55 27 55 55 TOTAL PERSONNEL SERVICES 33,274 34,873 17,437 34,873 34,873 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,529 3,500 75 2,000 3,000 5208 Travel - City Busines s 81 600 0 400 600 5211 Education & Memberships 7,361 3,800 400 2,800 3,000 5499 Miscellaneous 222 300 0 250 250 TOTAL NON-PERSONNEL SERVICES 11,193 8,200 475 5,450 6,850 TOTAL COMMON COUNCIL 44,467 43,073 17,912 40,323 41,723 CITY OF KAUKAUNA 2018 BUDGET Page 7-19 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Alderman ** ** 4,920 4,920 4,920 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 TOTAL 0.00 0.00 32,720 34,320 34,320 34,320 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL Page 7-20 Page 7-21 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. 2016 - 2017 Goals and Objectives Conduct four elections in 2016. Ongoing training for election officials and staff. New statewide voter registration program implemented in January of 2016. 2016 - 2017 Accomplishments Conducted four elections in 2016 and two in 2017. Ongoing training for election officials and staff. Used River View Middle School as second polling place for November Election in 2016 for the last time and the Carnegie Building for second polling place in 2017 while waiting for the remodeling of Community Room to start in 2018. 2017 - 2018 Goals and Objectives Conduct two elections in 2017 and four in 2018. Ongoing training for election officials and staff. Continue to use Carnegie Building as polling place while waiting for the completion of the remodeling of the Community Room. Increase (Decrease) in 2018 Budget The Elections budget increased $23,821 or 244.6% Service Efforts: ELECTION NO. OF REGISTERED VOTERS ELECTION DAY CHANGES Primary – 2/16/16 8,366 12 Spring - 4/5/16 8,415 630 Partisan Primary – 8/9/16 8,629 48 General Election – 11/8/16 8,949 550 Primary – 2/21/17 9,374 10 Spring – 4/4/17 9,361 15 Page 7-22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 200 0 150 200 5104 Temporary Payroll 17,195 6,000 5,583 5,583 20,000 Fringe Benefits 5151 Retirement Plan 0 14 0 10 13 5154 Social Security 0 15 0 11 15 5163 Workers Compensation 29 10 9 9 32 TOTAL PERSONNEL SERVICES 17,223 6,239 5,592 5,764 20,260 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 200 0 50 200 5208 Travel - City Busines s 63 100 0 10 100 Purchased Services 5325 Contractual Services 1,140 2,500 0 1,500 2,000 5334 Printing Expense 3,530 250 1,056 1,200 6,000 Supplies 5401 Office Supplies 2,567 250 829 1,000 4,000 5431 Postage 433 150 0 100 500 5499 Miscellaneous 229 50 0 30 500 TOTAL NON-PERSONNEL SERVICES 7,962 3,500 1,885 3,890 13,300 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL ELECTIONS 25,185 9,739 7,477 9,654 33,560 CITY OF KAUKAUNA 2018 BUDGET Page 7-23 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE MISSION STATEMENT The finance department is responsible for planning, directing and administering the major functions of accounting, budgeting, financial reporting, employer insurance management, employee benefit programs and electronic data processing to insure the City's financial stability and compliance with goals, policies and regulations. 2016 - 2017 Goals and Objectives  Research and Implement a time and attendance soft ware program that will reduce human errors, time entering data and save the city money by eliminating these errors and inefficiencies.  Implement Invoice Software that will increase efficien cies and allow for more flexibility with staffing in the Finance department.  Continue to evaluate our Environmental Resource Partner (ERP) A.K.A, our accounting software to see if we can do more with it in regard to reporting and data analysis.  Implement Time Clock Plus (a time and attendance) software program 2016 - 2017 Accomplishments  Implemented a Human Capital Management, time and a ttendance system. The System brings together the employee date, time keeping and payroll. With the consolidation of information, the payroll, time keeping is more streamlined and allows visibility by employees and managers.  After vetting out the option for invoice processi ng software vendors, we decided to marry the three components together that will give the city a better result and generate a return on payments with the virtual credit cards. NVOICE, payment processor component was implemented in 2017. The other two components will be implemented in 2018.  Continued to evaluate our current accounting system as we ll as others to see if we are getting everything we can from our current system. Also worked with other municipalities who have the same software to gain more knowledge of capabilities by hosting two work/knowledge sharing sessions at the city. 2017 – 2018 Goals and Objectives  Research and Implement a time and attendance soft ware program that will reduce human errors, time entering data and save the city money by eliminating these errors and inefficiencies.  Finish vetting and Implement the remaining two co mponents of the Invoice processing software that will increase efficiencies and allow for more flexibility with staffing in the Finance department.  Setup department managers and other staff with access to current Accounting system to allow for visibility to accounts, reporting, etc.  Establish budgeting process within current system rather than with excel spreadsheets  Continue to evaluate our Environmental Resource Partner (ERP) A.K.A, our accounting software to see if we can do more with it regarding reporting and data analysis. Increase (Decrease) in 2018 Budget The Finance budget increased $20,751 or 5.3% Page 7-24 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 199,717 201,865 98,193 201,722 210,870 5119 Longevity Pa y 620 660 0 660 695 Fringe Benefits 5151 Retirement Plan 15,587 17,305 8,878 17,305 17,827 5154 Social Security 13,917 15,493 7,503 15,482 16,185 5157 Group Health Insurance 59,216 60,333 31,367 60,333 43,036 5160 Group Life Insurance 299 280 167 335 351 5163 Workers Compensation 337 324 167 324 339 TOTAL PERSONNEL SERVICES 289,693 296,260 146,274 296,161 289,303 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 688 1,000 432 450 1,000 5208 Travel - City Busines s 312 800 206 400 600 5211 Education & Memberships 425 800 155 450 700 Purchased Services 5303 Communications 240 300 155 310 600 5325 Contractual Services 58,273 87,300 52,918 92,000 93,750 5334 Printing Expense 638 710 0 700 650 Supplies 5401 Office Supplies 915 900 388 550 900 5402 Desktop Printing Expense 0 450 9 250 250 5422 Data Processing Supplies 0 250 0 200 250 5423 Filing Fees 70 0 65 70 0 TOTAL NON-PERSONNEL SERVICES 61,560 92,510 54,329 95,380 98,700 OUTLAY KITD User Fees 00 0 KITD Infrastructure Mtnce/Replace 00 0 5804 Office Equipment 1,775 1,400 0 0 1,400 TOTAL OUTLAY 1,775 1,400 0 0 1,400 TOTAL FINANCE 353,028 390,170 200,603 391,541 389,403 CITY OF KAUKAUNA 2018 BUDGET Page 7-25 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 95,214 95,594 100,574 Staff Accountant 1.00 1.00 58,816 58,810 60,512 Accounting Specialist 1.00 1.00 47,835 47,318 49,784 TOTAL 3.00 3.00 199,717 201,865 201,722 210,870 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7-26 Page 7-27 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY GARAGE / FIRE ST ATION & COMMUNITY CENTER MAINTENANCE MISSION STATEMENT This department is responsible for all utilities for all three departments. The building maintenance cost for all except the street and parks departments is accounted for in this department budget. Finally, the Janitorial Service in the Community center and Street Department. Increase (Decrease) in 2018 Budget The City Garage / Fire Dept & Community Center Maintenance budget decreased ($2,633) or (2.86%) Page 7-28 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: FIRE DEPT / PUBLIC WORKS MAINTENANCE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 71,382 15,678 13,519 15,678 8,313 5104 Temporary Payroll 2,886 0 11 11 0 5107 Overtime Pa y 2,161 0 49 49 0 5110 Shift Premium Pay 259 0 50 100 0 5113 Job Class Premium Pa y 501 0 10 20 0 5119 Longevity Pa y 48 32 0 0 0 5125 Call Time 52 0 0 0 0 Fringe Benefits 5151 Retirement Plan 8,122 2,011 1,244 2,011 927 5154 Social Security 5,478 1,202 1,051 1,212 636 5157 Group Health Insurance 20,493 6,033 2,316 6,033 2,637 5160 Group Life Insurance 66 68 35 71 74 5163 Workers Compensation 2,525 578 520 584 328 TOTAL PERSONNEL SERVICES 113,975 25,602 18,804 25,769 12,915 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 7,992 6,000 1,286 3,500 6,000 5306 Heating Fuels 31,952 20,000 18,629 23,000 15,000 5309 Water, Sewer & Electric 55,454 25,000 19,675 37,000 40,000 5312 Maintenance - Building 41,545 15,000 6,607 10,000 15,000 5325 Contractual Services 1,365 500 0 2,000 500 TOTAL NON-PERSONNEL SERVICES 138,309 66,500 46,197 75,500 76,500 TOTAL FIRE DEPT / PW MAINTENANCE 252,284 92,102 65,001 101,269 89,415 CITY OF KAUKAUNA 2018 BUDGET Page 7-29 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.30 0.15 15,678 15,678 8,313 TOTAL 0.30 0.15 71,382 15,678 15,678 8,313 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FIRE DEPT MAINTENANCE / DPW Page 7-30 Page 7-31 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES MISSION STATEMENT The Human Resources Department provides effective human resources services to all employees of the City, maintain compliance with all regulations (State & Federal) and administer all Human Resources policies and procedures. This is accomplished through the following functions: labor relations, policy and procedure development, recruitment and hiring, human resource records maintenance, employee counseling, employee assistance program, unemployment compensation, employee orientation, wage and salary administration, benefits administration, law compliance, training and education and employee relations . 2016 - 2017 Goals and Objectives Complete labor contract negotiations for Fire contract that expires December 31, 2016. Communicate and distribute revised approved employee handbook. Complete wage and compensation study of non-represented positions. Evaluate the self-insured and high deductible health plans and recommend implementation of one of the plans for 2018. Evaluate Deferred Compensation plans and make recommendations for 2018. 2016 - 2017 Accomplishments Completed labor contract negotiations for Fire contract that expires December 31, 2016. Communicated and distributed revised approved employee handbook. Complete wage and compensation study of non-represented positions. Evaluated the self-insured and high deductible health plans and recommended implementation of one of the plans for 2018, however due to several changes in late September to current health plan –stayed with current plan for 2018. Evaluated HRA/HSA option with health plan. Assist in implementation of Ascentis- HR/Benefit/Payroll software Assist Library with revised Employee Handbook 2017 - 2018 Goals and Objectives Complete labor contract negotiations for Police contract that expires December 31, 2017. Finalize vendor for Deferred Compensation plan and transition (if applicable) to new vendor. Implement recruitment of positions and onboarding of new hires through Ascentis HR/Payroll software system. Continue with additional legal training to assure compliance with State and Federal programs. Develop a database to post HR information electronically for employees Increase (Decrease) in 2017 Budget The Human Resources budget decreased ($7,000) or (5.0%) Page 7-32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5218 Tuition Reimbursement Program 1,167 3,000 4,289 7,000 10,000 Purchased Services 5325 Contractual Services 71,662 121,000 56,126 115,000 115,000 5328 Advertising 792 3,000 685 2,000 2,000 5334 Printing Expense 49 150 0 150 150 5385 Employee Wellness Program 599 10,000 251 600 3,000 5398 Employee Safety Program 531 1,000 88 1,000 1,000 5399 Employee Assistance Progra m 1,134 2,050 972 2,050 2,050 5401 Office Supplies 631 100 16 100 100 TOTAL NON-PERSONNEL SERVICES 76,565 140,300 62,428 127,900 133,300 TOTAL HUMAN RESOURCES 76,565 140,300 62,428 127,900 133,300 CITY OF KAUKAUNA 2018 BUDGET Page 7-33 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT This department accounts for the costs associated with managing the City’s computer network. 2016 - 2017 Goals and Objectives  Create a standards catalog for technology equipment for users  Migrate all employees to O365 E3 licenses to sta ndardize the Office version throughout organization  Create a 5-year plan on upgrading PCs to mitigate the risk of downtime due to machine failures  Begin the creation of a virtual environment allowing for greater flexibility & relia bility within our systems and users. To accomplish this, we will need the following o Additional Servers o Switches o RAM o SANDs o Licenses  Establish a cost per user for all equipment to better plan for future upgrades/replacement 2015 - 2016 Accomplishments 2017 - 2018 Goals and Objectives Increase (Decrease) in 2017 Budget The Information Technology budget decreased ($10,455) or (5.67%) Page 7-34 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET Purchased Services 5315 Maintenance - Office Equipment 0 1,000 0 1,000 1,000 5324 User Licencing 0 8,088 7,961 8,000 8,088 5325 Contractual Services 75,829 145,434 80,640 145,000 155,000 TOTAL NON-PERSONNEL SERVICES 75,829 154,522 88,601 154,000 164,088 OUTLAY 5804 Office Equipment 0 30,021 0 25,000 10,000 TOTAL OUTLAY 0 30,021 0 25,000 10,000 TOTAL INFORMATION TECHNOLOGY 75,829 184,543 88,601 179,000 174,088 CITY OF KAUKAUNA 2018 BUDGET Page 7-35 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR MISSION STATEMENT The Office of the Mayor coordinates and administers the operations of city government; carries out the policies adopted by the Mayor and Common Council; appoints members to committees, commissions and boards subject to the approval of the Council; works with the Council in identifying and solving problems facing the city and in implementing appropriate measures for the welfare of the citizens of Kaukauna; monitors performance of staff in carrying out programs to achieve city goals; prepares the annual executive budget; seeks to achieve effective coordination and efficient delivery of services to assure economy, accountability and responsiveness to the citizens' needs. Each budget requires more creative thinking than the previous as our City continues to grow and prosper. 2016 - 2017 Goals and Objectives Proceed with demolition of former Police Department and Administration Building. Start construction of Fire Depart ment complex as part of Phase II. Promote hotel construction on former Lawe Street Gustman auto lot. Secure additional funding for Veteran’s lift bridge. Continue to work with Building Inspection Depa rtment to ensure residential and businesses are in compliance with zoning and nonconforming status due to lack of maintenance. 2016 - 2017 Accomplishments Completed demolition of former Police Department and Administration Building. Completed Phase II, new Fire Department Complex in November 2017. The new 29,000 sq. ft. station will be equipped with the same technology as the new municipal complex. Wrapping up Kaukauna’s south side downtown street paving of Second Street, Third Street, Reaume Avenue, and a portion of Main Avenue. This complete rebuild included roadway, curb, gutter, sidewalks, and street lighting. The process to rehabilitate the former Kaukauna Hardware building at 150 W. Second Street owned by Clay Eiting is well underway. Northstar Co-op completed construction of a dairy testi ng laboratory which is located in the NEW Prosperity Industrial Park. 2017 - 2018 Goals and Objectives o Remodel the former Council Chambers and Community Room as part of Phase III. o Promote hotel construction on former Lawe Street Gustman auto lot. o Work with developer on multi-unit housing unit on a portion of former Lawe Street Gustman auto lot. o Work with investors on constructing a la rge medical facility at Commerce Crossing. o Facilitate construction of a dental facility on 1.9 acre lot in Commerce Crossing. o Continue to work with Building Inspection Depa rtment to ensure residential and businesses are in compliance with zoning and nonconforming status due to lack of maintenance. Increase (Decrease) in 2018 Budget The Mayor Department budget increased $866 or 0.71% Page 7-36 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 120,796 123,117 57,802 122,567 125,621 5119 Longevity Pa y 420 420 0 420 425 Fringe Benefits 5151 Retirement Plan 13,681 15,778 7,818 15,742 13,263 5154 Social Security 8,519 9,451 4,350 9,409 9,643 5157 Group Health Insurance 39,477 40,222 20,911 40,222 43,036 5160 Group Life Insurance 769 809 385 769 807 5163 Workers Compensation 2,524 2,906 1,441 2,897 3,174 TOTAL PERSONNEL SERVICES 186,186 192,703 92,706 192,026 195,969 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 742 600 334 600 700 5208 Travel - City Busines s 556 550 0 550 550 5211 Education & Memberships 2,084 800 20 800 800 5215 Expense Allowance 4,964 3,000 923 3,000 4,500 Purchased Services 5303 Communications 240 400 130 400 400 5325 Contractual Services 0 5,000 63 5,000 1,000 5334 Printing Expense 11,279 11,800 1,860 11,800 11,800 5340 Rent - Equipment 1,381 1,400 684 1,400 1,400 Supplies 5401 Office Supplies 919 800 380 800 800 5402 Desktop Printing Expense 0 200 0 200 200 5422 Data Processing Supplies 0 400 0 400 400 5499 Miscellaneous 676 400 168 400 400 TOTAL NON-PERSONNEL SERVICES 22,840 25,350 4,562 25,350 22,950 TOTAL MAYOR 209,026 218,053 97,267 217,376 218,919 CITY OF KAUKAUNA 2018 BUDGET Page 7-37 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Mayor 1.00 1.00 77,252 76,706 78,432 Executive Secretary 1.00 1.00 45,865 45,861 47,189 TOTAL 2.00 2.00 120,796 123,117 122,567 125,621 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR Page 7-38 Page 7-39 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL SERVICE BUILDING MAINTENANCE MISSION STATEMENT City Hall maintenance is responsible for janitorial services in the Municipal Services Building with the exception of the Fire department and portions of the Police department. Building maintenance costs for the Municipal Services Building except the Street and Park departments are accounted for in this department. Increase (Decrease) in 2018 Budget The Municipal Service Building Maintenance budget decreased ($27,542) or (18.93%) Page 7-40 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 13,461 15,678 3,891 15,678 11,084 5104 Temporary Payroll 00 0 0 0 5107 Overtime Pa y 00 0 0 0 5110 Shift Premium Pay 18 0 1 1 0 5113 Job Class Premium Pa y 00 0 0 0 5119 Longevity Pa y 03 20 0 0 5125 Call Time 00 0 0 0 Fringe Benefits 5151 Retirement Plan 1,471 2,011 451 902 1,237 5154 Social Security 937 1,202 338 1,199 848 5157 Group Health Insurance 4,403 6,033 1,846 3,693 3,516 5160 Group Life Insurance 13 0 12 25 26 5163 Workers Compensation 413 578 170 577 438 TOTAL PERSONNEL SERVICES 20,715 25,534 6,710 22,075 17,149 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 2,755 1,000 810 1,620 1,800 5306 Heating Fuels 400 30,000 0 8,000 6,000 5309 Water, Sewer & Electric 32,735 42,000 15,612 35,000 37,000 5312 Maintenance - Building 5,812 7,000 10,703 20,000 20,000 5321 Maintenance - All Other Equip 1,918 0 70 70 0 5325 Contractual Services 5,046 40,000 15,788 36,000 36,000 TOTAL NON-PERSONNEL SERVICES 48,666 120,000 42,983 100,690 100,800 TOTAL MUNICIPAL BUILDING 69,381 145,534 49,693 122,765 117,949 CITY OF KAUKAUNA 2018 BUDGET Page 7-41 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.30 0.20 0 15,678 15,678 11,084 TOTAL 0.30 0.20 13,461 15,678 15,678 11,084 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL BUILDING MAINTENANCE Page 7-42 Page 7-43 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE MISSION STATEMENT The Municipal Judge has such jurisdiction as provided by law and Sec. 755.045 of the Wisconsin State Statutes and exclusive jurisdiction of violations of City ordinances. The procedures of Municipal Court are in accordance with Sec. 1.15 of the Municipal Code and Chapters 66, 254 and 800 of the Wisconsin State Statutes. 2016 - 2017 Goals and Objectives Continue judicial education Attend judicial meetings Attend clerk meetings Attend truancy court monthly at High School Attend truancy court monthly at Middle School Continue community service program Continue pay plan contract with debtors Follow up and maintain accounts with TRIP Continue to send payment reminders Implement State Debt collection (SDC) program Implement online Point and pay program Implement a new Point of sale (POS) device allowing for payment to be taken in court room 2016 - 2017 Accomplishments Implement State Debt collection (SDC) program. Implement online Point and Pay program. Follow up and maintain accounts with TRIP Attend judicial meetings Attend judicial education Attend clerk meetings Attend clerk of courts seminar Attend truancy court monthly at high school Attend truancy court monthly at middle school Continue community service program and reminders Continue pay plan contract and reminders Continue sending Defaults, GCI, TRIP and SDC notices 2017 - 2018 Goals and Objectives Continue judicial education Attend judicial meetings Attend clerk meetings Continue to send Default, GCI, TRIP and SDC notices Maintain Point and Pay Maintain TRIP and SDC Maintain pay plans Maintain community service agreements Increase (Decrease) in 2018 Budget The Municipal Justice budget is decreasing ($4,151) or (0.7%) Page 7-44 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE Service Efforts: INDICATOR AS OF 12/31/15 AS OF 12/31/16 AS OF 06/30/17 # of citations processed 1,484 1,301 758 # of court appearances 495 434 206 # of trials held 16 9 6 # of scheduled trials 101 82 23 Page 7-45 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 29,631 30,204 14,501 30,196 31,024 5119 Longevity Pa y 120 120 0 120 138 Fringe Benefits 5151 Retirement Plan 1,719 1,980 990 1,945 1,610 5154 Social Security 1,760 2,320 846 1,652 1,701 5160 Group Life Insurance 112 118 56 112 118 5163 Workers Compensation 50 49 24 49 50 TOTAL PERSONNEL SERVICES 33,392 34,791 16,418 34,074 34,641 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,114 800 150 800 800 5208 Travel - City Busines s 461 450 48 450 450 5211 Education & Memberships 840 840 840 840 840 Purchased Services 5325 Contractual Services 4,483 10,007 6,057 10,007 10,007 5334 Printing Expense 0 300 551 551 300 Supplies 5401 Office Supplies 368 300 34 300 300 5402 Desktop Printing Expense 0 250 0 250 250 5422 Data Processing Supplies 0 250 0 250 250 TOTAL NON-PERSONNEL SERVICES 7,267 13,197 7,680 13,448 13,197 OUTLAY 5804 Office Equipment 1,232 4,000 0 0 0 TOTAL OUTLAY 1,232 4,000 0 0 0 TOTAL MUNICIPAL JUDGE 41,890 51,988 24,098 47,522 47,838 CITY OF KAUKAUNA 2018 BUDGET Page 7-46 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Judge ** ** 10,289 10,288 10,551 Clerk of Courts 0.50 0.50 19,535 19,528 20,093 Deputy Clerk of Courts ** ** 380 380 380 TOTAL 0.50 0.50 29,631 30,204 30,196 31,024 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE ** FTE calculation not readily determined due to the nature of the position Page 7-47 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: OFFICE EQUIPMENT & SUPPLIES MISSION STATEMENT This department accounts for postage expense for all City departments, copier costs of the central copier and offices supplies that are charged to other departments when used. Increase (Decrease) in 2018 Budget The Office Equipment & Supplies budget decreased ($4,500) or (20.6%) Page 7-48 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: OFFICE EQUIPMENT & SUPPLIES 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 7,622 9,000 4,000 9,000 9,000 Supplies 5401 Office Supplies 2,503 1,500 395 1,000 1,500 5402 Desktop Printing Expense 00 0 5431 Postage 14,872 14,500 2,899 7,000 10,000 TOTAL NON-PERSONNEL SERVICES 24,997 25,000 7,294 17,000 20,500 TOTAL OFFICE EQUIPMENT & SUPPLIES 24,997 25,000 7,294 17,000 20,500 CITY OF KAUKAUNA 2018 BUDGET Page 7-49 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/C OMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Planning and Community Development Department is to promote the orderly growth and development of the City in a manner intended to maintain a high quality living environment. 2016 - 2017 Goals and Objectives Complete the designs for mini-parks in downtown as part of the street improvement program. Provide for the redevelopment of the Carnegie Library as well as Phase II to the Grand Kakalin (Gustman lot). Complete design and partial implementation of a trails program including a foot bridge to Little Chute. Begin development of a downtown/river-front master plan to bring trails, river, road, people and businesses together. 2016 - 2017 Accomplishments Designs for three plazas in the downtown and one riverfront plaza as part of the Grand Kakalin Project have been completed. Construction is proceeding on the downtown plazas. Preliminary bridge designs are completed for the Fox River Boardwalk including bridge style and location. Coordinated with Outagamie County to implement a trails master plan that includes the extension of the “CE” Trail and cost sharing strategies. The National Register building (the former hardware store) is currently being renovated using a myriad of funding sources including a $250,000 grant for WEDC. Several expansions are also being completed in the Industrial Park Network as well as downtown. Housing demand increased as did the number of housing units. Several subdivision plats are under construction with several others in the design stage. 2017 - 2018 Goals and Objectives With the completion of various downtown parks and plazas along with trails and cultural facilities, the City must undertake a promotion and branding exercise to attract people to live, work and recreate in the downtown. We also need to establish a long-range plan for the development and enhancement of the Grignon Mansion and other culturally-significant properties throughout the City. The City also needs to establish areas for single-family and multi-family development to ensure a ready supply of housing options. With these objectives in mind, the following will take priority in 2018:  Complete a long-range plan for the Grignon Mansion and related historical/cultural projects.  Update the five-year Parks and Recreation Plan.  Complete the downtown trails program.  Re-establish the RACK program with loan guidelines and new promotional objectives.  Maintain/expand the Industrial Park Network.  Establish programs to remove adverse obsta cles towards new housing and housing types.  Expand the “CE” Trail from Loderbauer Road to Haas Road. To accomplish the above objectives, the Department requests one Associate Planner position be added in 2018. We will also maintain the current Community Enrichment Coordinator position as well as the summer intern program. The City will also participate in the Fox Cities Regional Partnership with the $1.00 per capita membership (TIF #6 annual expenses), Increase (Decrease) in 2018 Budget The Planning/Community Development budget increased $93,658 or 40.34% Page 7-50 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/C OMMUNITY DEVELOPMENT Service Efforts: INDICATOR 2015 2016 AS OF 6/30 /17 Acres of Ind. Park land sold 0 5.79 3.50 Grant funds received 0 $250,000 $10,900 # of new RACK loans 0 1 3 # of new subdivisions 1 1 2 # of variance re quests 1 3 4 Acres annexed into the City 12.00 48.00 0 Page 7-51 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 167,046 164,789 83,232 164,774 226,392 5104 Temporary Payroll 15,992 18,684 9,840 18,684 19,060 Longevity Pay 1,020 1,020 0 1,020 1,020 Fringe Benefits 5151 Retirement Plan 18,294 20,134 10,889 20,134 28,109 5154 Social Security 13,333 13,568 7,293 13,568 14,124 5157 Group Health Insurance 7,869 8,078 4,239 8,078 30,165 5160 Group Life Insurance 684 715 347 694 728 5163 Workers Compensation 4,548 5,138 2,764 5,138 5,686 TOTAL PERSONNEL SERVICES 228,787 232,126 118,603 232,090 325,284 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 148 500 36 400 500 5208 Travel - City Busines s 0 400 0 200 300 5211 Education & Memberships 475 600 195 300 500 Purchased Services 5303 Communications 203 100 209 250 200 5325 Contractual Services 147 300 91 200 0 5334 Printing Expense 00 0 0 0 5340 Rent - Equipment 1,381 1,200 684 1,200 1,200 Supplies 5401 Office Supplies 413 1,100 221 500 1,000 5402 Desktop Printing Expense 0 0 0 0 1,000 TOTAL NON-PERSONNEL SERVICES 2,766 4,200 1,436 3,050 4,700 TOTAL PLANNING/COMM DEVELOP 231,553 236,326 120,038 235,140 329,984 CITY OF KAUKAUNA 2018 BUDGET Page 7-52 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Director 1.00 1.00 89,516 89,508 92,099 Deputy Director 0.00 1.00 0 0 56,848 Executive Secretary 1.00 1.00 45,865 45,861 47,189 Planning/Engineering Tech. 0.50 0.50 29,408 29,405 30,256 TOTAL 2.50 3.50 167,046 164,789 164,774 226,392 CITY OF KAUKAUNA 2018 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT Page 7-53 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE MISSION STATEMENT As an integral part of the fire service in our community, the City of Kaukauna ambulance program will provide for the efficient care and safe transportation of victims of illness or injury. By maintaining the highest level of care and professionalism, the firefighter/paramedics will meet the needs of the community to help insure the safety and well-being of the populace. 2016 - 2017 Goals and Objectives Complete a review of the fire department’s patient care guidelines, procedures, and protocols. The protocols are standing orders used during EMS calls. Our Service Medical Director Ryan Murphy M.D. and Assistant Chief/EMS Director will review the protocols and update them with the most current medications and patient care procedures. Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department’s service area. Continue to provide CPR, first aid, and injury prevent ion to individuals who work and live in the community. Comply with all regulations and standards set fo rth by OSHA, Wisconsin Department of Commerce, Wisconsin Department of Health and Family Services, and national health organizations. Continue to maintain relations between mutual aid a gencies and area hospitals. This will be accomplished by belonging to EMS organizations and participating in area training opportunities. Maintain memberships in the Oshkosh Buying group and the Mobile Healthcare Alliance which allows the EMS department to purchase medical supplies at a discount. Continue to work on various committees related to pre-hospital care and communications. Personnel serve on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox valley Technical College EMS Advisory Committee. Begin the first session of the State of Wisconsin mandatory 52-hour Paramedic refresher course. As part of the refresher the staff will also complete CPR, ACLS and PALS certification. Continue to work with the City of Kaukauna Police Department, local EMS organizations, and Outagamie County law enforcement on creating and implementing a plan regarding possible active shooter incidents that may occur in the service area of both entities. Work on a replacement plan for the Physio Control LifePak 12 cardiac monitors currently in use on fire department ambulances. Purchase personal protective tactical gear for use during possible active shooter or high risk violent incidents. Page 7-54 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2016 - 2017 Accomplishments The department purchased four sets of protective tactical gear for personnel to utilize during possible active shooter or high risk violent incidents. All record keeping, reporting, and maintenance of the required documents we completed as required by fire department policy, the paramedic operational plan, and State of Wisconsin Department of Health and Family Services. Public education was offered for the entire community. This included injury prevention and general topics related to health and safety. CPR was provided to all students enrolled in the Kaukauna High School Health Classes, and the general public. We are grateful for the opportunity to provide public education and appreciate the enthusiasm from the population we serve. The fire department continued to provide the highest level of pre-hospital care available to its residents and those employed in and around the surrounding area. This not only involves care of the sick and injured, but also vehicle extrication and various forms of rescue work. Fire department paramedics completed the first session of the biennial paramedic refresher training. This refresher training is mandated by the State of Wisconsin and is comprised of 52 hours of certified training on all medical topics including CPR, Advanced Cardiac Life Support and Pediatric Advanced Life Support. The ambulance service continued to maintain membership in the Oshkosh Buying Group and Mobile Healthcare Alliance, which are regional groups of EMS providers that pool resources that enable us to utilize group purchasing for our ambulance supplies. This has resulted in a significant savings over the past several years. The Assistant Chief/EMS Director continues to serve as a liaison between the fire department ambulance service and the numerous surrounding first responder agencies, coordinating patient care prior to fire department arrival at emergency incident scenes. Worked with area law enforcement agencies on planning, logistics, and training for active shooter and violent situation incidents. Applied for and received Funding Assistant Program (FAP) monies from the State of Wisconsin. 2017 - 2018 Goals and Objectives Continue to work on various committees related to pre-hospital care and communications. Administrative staff serve on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox Valley Technical College EMS advisory committee. Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department’s service area. Continue to provide CPR, first aid, and injury prevention to individuals who work and live in the community. Comply with all regulations and standards set forth by OSHA, Wisconsin Department of Commerce, Wisconsin Department of Health and Family Services, and national health organizations. Work with the City of Kaukauna Police Department on creating a plan regarding possible active shooter incidents that may occur in the service area of both entities. Page 7-55 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2017 - 2018 Goals and Objectives(cont) Look at funding sources to replace the two LifePak 15 cardiac monitors currently in service on the fire department ambulances. Replacement of the fire department’s 2008 Lifeline Ambulance. Continue active shooter training in conjunction with the City police department and sheriff’s department. Implement field based reporting utilizing tablets on ambulance calls. Continue to gather and obtain information regarding the Community Paramedic program. This program is designed to reduce hospital admissions and readmissions, home safety and fire prevention evaluations and increasing the overall quality of life for the citizens of Kaukauna. Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin. Review and update the paramedic operational plan and protocol to ensure the fire department ambulance service is in compliance with the State of Wisconsin mandates in delivering the most up-to-date care options available. Increase (Decrease) in 2018 Budget The Ambulance budget decreased ($99,383) or (62.09%) Service Efforts: INDICATOR AS OF 12/31/15 AS OF 12/31/16 AS OF 6/30/17 Patient’s treated & transported 817 850 470 Patient’s treated and released 158 150 86 Cancelled / No patient found 34 47 10 Dead at scene 19 21 11 Page 7-56 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5107 Overtime Pa y 41,553 36,000 19,121 19,121 0 5113 Job Class Premium Pa y 28,876 35,000 4,295 4,295 0 Fringe Benefits 5151 Retirement Plan 11,396 14,204 5,107 5,107 0 5154 Social Security 997 1,137 354 354 0 5157 Group Health Insurance 13,414 18,595 5,320 5,320 0 5160 Group Life Insurance 60 71 22 22 0 5163 Workers Compensation 1,971 2,471 868 868 0 TOTAL PERSONNEL SERVICES 98,265 107,478 35,086 35,086 0 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 425 1,000 0 1,000 1,000 5208 Travel - City Busines s 696 575 12 575 575 5211 Education & Memberships 3,446 4,000 130 4,000 4,000 Purchased Services 5303 Communications 6,225 5,730 1,106 5,730 6,000 5318 Maintenance - Automotiv e 10,219 6,000 1,857 6,000 6,000 5321 Maintenance - Other Equipment 0 1,000 247 1,000 1,000 5325 Contractual Services 5,165 9,800 4,994 9,800 7,975 5328 Advertising 0 100 0 100 100 5334 Printing Expense 119 500 466 700 700 Supplies 5401 Office Supplies 7 200 50 200 200 5402 Desktop Printing Expense 00 0 0 0 5404 Clothing Expense 0 200 0 200 200 5407 Automotive Supplies 4,163 7,000 2,393 7,000 7,000 5410 General Supplies 10 150 4 150 150 5419 Medical & Lab Supplies 19,988 16,000 11,333 24,000 25,500 5422 Data Processing Supplies 0 250 0 250 200 5431 Postage 0 75 0 75 75 TOTAL NON-PERSONNEL SERVICES 50,463 52,580 22,590 60,780 60,675 OUTLAY 5807 Machinery, Tools & Instruments 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL AMBULANCE 148,729 160,058 57,677 95,866 60,675 CITY OF KAUKAUNA 2018 BUDGET Page 7-57 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: BUILDING INSPECTION MISSION STATEMENT The mission of the Building Inspection Department is to protect and foster the health, safety and well being of Kaukauna residents who occupy or use the buildings within the corporate limits of the City. The mission not only entails inspecting the older housing units but also entails enforcing current codes and construction practices in new construction. The enforcement level of the Building Inspection Department not only affects the quality of construction today but also directly affects the safety and well being of the occupants tomorrow. Increase (Decrease) in 2018 Budget The Building Inspection budget increasing $1,483 or 1.22% Service Efforts: INDICATOR AS OF 12/31 /15 AS OF 12/31/16 AS OF 06/30 /17 New Residential Units 37 124 48 Other Residential Permits Issued 179 163 90 Commercial Permits Issued 58 45 20 Est. Residential Const. Value $7,531,400 $16,989,641 $7,834,417 Est. Commercial Const. Value $30,958,299 $13,599,789 $3,943,098 Est. Other Const. Value $6,729,761 $5,570,337 $3,363,622 Permit Revenue $233,755 $321,847 $137,789 Page 7-58 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 545 550 180 500 500 5208 Travel - City Busines s 130 150 0 50 100 5211 Education & Memberships 781 600 0 500 500 Purchased Services 5303 Communications 925 1,000 550 1,000 1,000 5318 Maintenance - Automotiv e 172 350 0 100 200 5325 Contractual Services 136,012 115,000 41,404 115,500 116,883 5328 Advertising 00 0 5334 Printing Expense 00 0 5340 Rent - Equipment 1,381 1,500 684 1,400 1,500 Supplies 5401 Office Supplies 406 200 124 200 200 5402 Desktop Printing Expense 00 0 0 0 5407 Automotive Supplies 414 400 211 420 450 5499 Miscellaneous 2,056 1,600 1,330 1,850 1,500 TOTAL NON-PERSONNEL SERVICES 142,821 121,350 44,483 121,520 122,833 OUTLAY 5804 Office Equipment 0 0 353 0 0 TOTAL OUTLAY 0 0 353 0 0 TOTAL BUILDING INSPECTION 142,821 121,350 44,836 121,520 122,833 CITY OF KAUKAUNA 2018 BUDGET Page 7-59 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE MISSION STATEMENT The Kaukauna Fire Department is committed to providing a safe and healthy community for both citizens and business by minimizing fire loss through sound fire prevention efforts, competent suppression techniques and efficient emergency medical care. 2016 - 2017 Goals and Objectives Continue to deliver a very effective and high level of professional services to the community. Complete building design and construction for fire station. Prepare and move into newly constructed fire station. Participate with various professional affiliations. Continue to expand use of field based reporting. Expand use of fire records management. Participate in City Safety Committee. Participate with health and wellness programming. Establish and maintain eligibility hiring lists. 2016 - 2017 Accomplishments Delivered a high level of services relative to fire, rescue, and pre-hospital care. Provided fire and injury prevention programming throughout the community. Developed plans and assisted in the design and construction of the new fire station construction project. Participated in the City Safety Committee and associated programming. Evaluated current fire records management system and the selection of a replacement system that will perform with the new computer aided dispatch system at Outagamie County. Provided compliance testing and medical evaluations to meet respirator standards and other required SPS and OSHA duty examinations. Negotiated a successor two year Collective Bargaining Agreement with Firefighters Local 1594. Continuously provided on going fire training and paramedic training. Maintained eligibility lists for new hires and promotional processes. Participated in functional emergency preparedness disaster exercise within the community and mitigated potential hazards and risks. Represented Community in Hazard Mitigation compliance processes with Outagamie County E/M. Staff participated in various committees and professional organizations relative to fire and EMS and fire preventive services. Page 7-60 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE 2017 - 2018 Goals and Objectives Provide fire, rescue, and preventive services and deliver pre-hospital care to the Community. Provide public education and training throughout the City. Participate with City Safety Committee. Select a Fire Records Management System for all fire department services. Continued involvement in the completion of the fire department construction project. Successfully take occupancy of the completed newly constructed fire station. Meet all requirements of regulatory agencies and licensure requirements. Continuously train staff for their safety and the effective delivery of services, public protection and professional staff development. Mitigate hazards throughout the City. Increase (Decrease) in 2017 Budget The Fire budget increased $273,265 or 12.64%. Much of this has to do with moving the personnel expenses from Ambulance to fire to accommodate the Time and Attendance system. Service Efforts: INDICATOR AS OF 12/31/16 AS OF 6/30/16 AS OF 6/30/17 Fire Incidents 30 21 13 Hazardous Materials/Conditions 74 24 26 Service Calls/Good Intent 82 32 29 Alarms/Activation 64 40 37 Rescue/Assist/Extrication 320 66 163 Total # of burning permits 80 69 63 Page 7-61 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,295,122 1,343,332 611,396 1,374,031 1,420,083 5107 Overtime Pa y 18,036 24,000 14,276 76,000 60,000 5113 Job Class Premium Pa y 70 100 0 0 0 5116 Holiday Pa y 65,895 67,750 14,180 67,750 69,500 5119 Longevity Pa y 4,260 4,215 0 4,215 4,575 5122 FLSA Pa y 8,382 8,000 4,203 8,400 8,700 Fringe Benefits 5151 Retirement Plan 226,045 283,382 137,534 283,382 303,614 5154 Social Security 17,737 19,776 9,163 22,191 22,661 5157 Group Health Insurance 270,229 261,101 157,862 330,022 353,136 5160 Group Life Insurance 71 1,658 1,829 838 1,675 1,759 5163 Workers Compensation 43,374 50,369 23,956 53,258 58,451 TOTAL PERSONNEL SERVICES 1,950,808 2,063,854 973,409 2,220,924 2,302,479 CITY OF KAUKAUNA 2018 BUDGET Page 7-62 CITY OF KAUKAUNA 2018 BUDGET FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 211 1,200 0 1,200 1,200 5208 Travel - City Busines s 314 900 80 700 700 5211 Education & Memberships 2,604 4,475 1,386 4,475 4,475 Purchased Services 5303 Communications 0 772 65 800 800 5312 Maintenance - Building 4,360 5,200 2,323 5,200 4,000 5315 Maintenance - Office Equipment 300 600 0 600 600 5318 Maintenance - Automotiv e 6,973 8,500 2,314 8,500 8,500 5321 Maintenance - Other Equipment 3,644 6,000 1,263 6,000 6,000 5325 Contractual Services 9,043 9,888 4,220 10,000 10,000 5328 Advertising 0 200 0 200 200 5334 Printing Expense 0 300 0 300 300 5340 Rent - Equipment 1,409 1,700 588 1,700 1,700 Supplies 5401 Office Supplies 974 650 0 650 650 5402 Desktop Printing Expense 0 150 93 150 150 5404 Clothing Expense 8,351 12,350 6,536 12,350 12,500 5407 Automotive Supplies 3,626 7,000 1,878 6,000 6,000 5410 General Supplies 1,579 1,600 399 1,600 1,600 5413 Chemical & Ordnance 0 500 0 500 500 5416 Custodial Supplies 1,712 1,700 0 1,700 1,900 5431 Postage 18 75 13 75 75 5499 Miscellaneous 994 5,000 1,009 5,000 5,000 TOTAL NON-PERSONNEL SERVICES 48,128 70,777 24,183 69,717 68,868 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET OUTLAY 5807 Machinery, Tools & Instruments 6,630 29,000 0 29,000 65,550 TOTAL OUTLAY 6,630 29,000 0 29,000 65,550 TOTAL FIRE 2,005,566 2,163,631 997,592 2,319,641 2,436,897 Page 7-63 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Chief 1.00 1.00 93,544 93,536 96,243 Assistant Chief 1.00 1.00 81,973 81,965 84,337 Assistant Chief - Shift 1.00 1.00 78,654 78,435 80,705 Assistant Chief - Shift 1.00 1.00 78,654 78,435 80,705 Assistant Chief - Shift 1.00 1.00 78,028 78,435 80,705 Lieutenant / Paramedic 1.00 1.00 65,035 69,524 71,093 Lieutenant / Paramedic 1.00 1.00 64,075 66,316 67,812 Lieutenant / Paramedic 1.00 1.00 64,075 66,316 67,812 Driver Operator / Paramedic 1.00 1.00 62,990 65,156 66,626 Driver Operator / Paramedic 1.00 1.00 62,990 65,156 66,626 Driver Operator / Paramedic 1.00 1.00 62,990 65,156 66,626 Driver Operator / Paramedic 1.00 1.00 61,907 64,073 65,518 Driver Operator / Paramedic 1.00 1.00 61,907 63,239 65,518 Driver Operator / Paramedic 1.00 1.00 61,907 63,239 64,665 Firefighter / Paramedic 1.00 1.00 60,212 62,337 63,743 Firefighter / Paramedic 1.00 1.00 60,212 62,337 63,743 Firefighter / Paramedic 1.00 1.00 58,783 62,337 63,743 Firefighter / Paramedic 1.00 1.00 55,500 62,337 63,743 Firefighter / Paramedic 1.00 1.00 55,454 50,953 57,925 Firefighter / Paramedic 1.00 1.00 50,643 50,953 57,925 POC Firefighter / Team Leader ** ** 1,503 1,503 1,533 POC Firefighter / Team Leader ** ** 1,503 1,503 1,533 POC Firefighter / Team Leader ** ** 1,503 1,503 1,533 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter / Driver Operator ** ** 1,304 1,304 1,330 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 POC Firefighter ** ** 1,274 1,274 1,299 TOTAL 20.00 20.00 1,295,122 1,343,332 1,374,031 1,420,083 DEPARTMENT: FIRE CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY Page 7-64 Page 7-65 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY MISSION STATEMENT Recognizing that education and code enforcement are vital components in the prevention of fires and the reduction of fire losses. The Kaukauna Fire Department will sustain a comprehensive public awareness program within the community through regular fire prevention inspections and public education programming. 2016 - 2017 Goals and Objectives All Kaukauna fire department staff will continue to conduct company based fire inspections throughout the community. We will continue to work on the Fire Records Management System and continue to complete fire inspections using the Records Management data base. This process was implemented in June of 16 and will continue. We continue to add premise drawings of each building in the city to the fire scene 5 program. The project is very time consuming with limited staff to work on the project, but when the project is complete, it will aid the officers while responding to emergencies. All records will continue to be kept current to the Department of Commerce Regulations. We continue to send all NFIRS reports to the federal data base. All fire department members will have continuing education so that they are keep up to date with the most current code interpretations. The juvenile fire starters program will continue in 2017. The fire arson program will remain in place for 2017, and all investigators will keep current with continuing education in both arson investigation classes as well as fire investigation classes to keep current with all updates and standards. The general public will receive education in code compliance and fire prevention. The Kaukauna fire department will continually update our curriculum and objectives as well as our public safety program materials to meet all current standards. The Inspection/Prevention and Investigation bureau continues to work on enhancing our Records Management System to encompass the inspection module as well as investigations, training and equipment modules. 2016 - 2017 Accomplishments The 2016 National Fire Prevention week was October 9 th – 15th 2016. The theme was “Don’t Wait Check the Date” was presented to all Kaukauna public and Parochial schools, Pre K – 5th Grades. This year’s theme focused on making sure that each residence has working smoke and carbon monoxide detectors with new batteries installed in them. We also focused on when and how to change the batteries, how to maintain each smoke detector and where they should be placed throughout their place of residence. We discussed having parents test the smoke detectors when their children are sleeping to make sure that they are woken up by the sound of the detector. It was stressed that the smoke detector is your homes early warning device so that if you should have a fire, the detector will warn you in time for you to get out of the house and dial 911. Our Fire Prevention Classes and message was also extended to home schooled children, elderly and assisted living groups and homes, civic groups, industry, manufacturing, business, high school students, churches as well as many other organizations and groups throughout the City of Kaukauna. These programs are presented throughout the community and in many different venues such as schools, churches, fire department, businesses, community picnics and as well as numerous other outside venues. The classes given were not only limited to the fire prevention message but tailored to the needs of the group and the venue they live and work in. This year we handed out water bottles with the prevention theme on them to each third grader throughout the school district. Page 7-66 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY 2016 - 2017 Accomplishments (cont.) Examples of some of the classes that were offered to the public were CPR training, AED training, fire extinguisher training, work place safety, tornado drills, fire drills, ,injury prevention, home and business fire and evacuation drills and evacuation drills, work and school. These programs have all been designed to help promote a safer working environment, a safer home environment as well as increasing fire safety and promoting public health and safety in the City of Kaukauna. The City of Kaukauna fire department continues to investigate and determine origin and cause of all fires within the City of Kaukauna. The Kaukauna fire department continues to play an active role in the Outagamie County arson task force. Quarterly fire inspections continue to be completed by both the fire inspector as well as the duty shifts. Our fire inspections have moved to all Field based Inspections that are being completed on electronic tablets and stored in the records management system and include; Code compliance, reporting, follow up inspections, complaint inspections, special event inspections and prevention education as required by the state of Wisconsin department of Commerce. The Kaukauna Fire Department continues to be actively involved in the fox valley fire inspectors group as well as the area 7 fire inspectors group, which are both valuable assets and resources for code enforcement as well as coordinating information with other departments in Outagamie, Brown, Winnebago and Calumet Counties. The Kaukauna Fire Department continues to administer the smoke/battery detector program that we have charge to them. The Kaukauna Fire Department continues to donate to the heats on program by donating both smoke and carbon monoxide detectors to local families who are unable to purchase them on their own. The Kaukauna fire department continues to work with juvenile fire setters within our juvenile fire setters program. All juveniles that participation the program were directly involved in setting fires within our community. Juveniles are referred to us by Outagamie County health and family services, youth and family service as well as families that bring their children to the fire department for education on playing with fire. The Kaukauna fire department continues to have representation on the fire records management system user group, as well as representation on the 800 MH radio system and the Premier One Mobile Data computer system which meets monthly to discuss updates, problems and future needs of the system. The City of Kaukauna added field based fire inspections to how we are complete our required fire inspections. Inspectors now inspect using an electronic tablet to complete all fire inspections. The Kaukauna Fire Dept. is involved with the County as well as other Fire and Police agencies in the process of purchasing a new CAD as well as a new Records management product that will both work together as well as serve the Kaukauna Fire Departments needs with EMS reporting, Fire reporting, Field based inspections, Equipment tracking and maintenance and training now and well into the future. 2017 - 2018 Goals and Objectives All Kaukauna Fire Department staff will continue to conduct company based fire inspections throughout the community. We will continue to work on the Fire Records Management System and continue to complete fire inspections using the Records Management System Data Base. Fire Department staff continues to evaluate new Fire Records Management programs by having demonstrations of fire records products. Once the demonstrations are complete, we will evaluate the products and choose a product based on functionality, our needs, compatibility with CAD and EMS billing and price. The project is very time consuming with limited staff to work on the project, but when the project is complete and in place, it will benefit all aspects of reporting requirements by federal, state and local agencies. All records will continue to be kept current to the Department of Commerce Regulations. We continue to send all NFIRS reports to the Federal data base. All Fire Department members will have continuing education so that they are keep up to date with the most current code interpretations. Page 7-67 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY 2017 - 2018 Goals and Objectives (cont.) The Juvenile Fire Starters program will continue in 2018. The Fire Arson Program will remain in place for 2018, and all investigators will keep current with continuing education in both Arson investigation classes as well as Fire investigation classes to keep current with all updates and standards. The general public will receive education in code compliance and fire prevention. The Kaukauna fire department will continually update our curriculum and objectives as well as our public safety program materials to meet all current standards. The Inspection/Prevention and Investigation bureau continues to work on enhancing our Records Management System to encompass the inspection module as well as investigations, training and equipment modules Increase (Decrease) in 2018 Budget The Fire Safety budget increased $3,000 or 57.53% Service Efforts: INDICATOR AS OF 12/31/16 AS OF 6/30/16 AS OF 6/30/17 Inspectable occupancies 567 560 566 Inspections conducted 1127 560 566 Violations issued 66 41 32 Public extinguisher & Fire Drill training (in hours) 7 3 2 Public health & Safety Education (in hours) 47 7 17 Public CPR and first aid training (in hours) 5 4 7 Scout training (in hours) 3 1.5 3 Public speaking engagements (in hours) 33 20 5 Page 7-68 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 650 0 650 650 5208 Travel - City Busines s 0 200 0 200 200 5211 Education & Memberships 261 500 0 500 500 Purchased Services 5328 Advertising 0 70 0 70 70 5334 Printing Expense 0 350 0 350 350 5397 Fire Safety Education 1,837 2,500 13 5,500 5,500 Supplies 5401 Office Supplies 212 325 0 325 325 5402 Desktop Printing Expense 00 0 0 0 5410 General Supplies 84 350 32 350 350 5434 Photographic Supplies 279 270 270 270 TOTAL NON-PERSONNEL SERVICES 3,324 5,215 44 8,215 8,215 TOTAL FIRE SAFETY 3,324 5,215 44 8,215 8,215 CITY OF KAUKAUNA 2018 BUDGET Page 7-69 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE MISSION STATEMENT The mission of the Kaukauna Police Department is to enhance the quality of life in the City of Kaukauna by working cooperatively with the public to enforce the law, preserve the peace, reduce the fear of crime, and provide for a safe environment. The Kaukauna Police Department will strive to provide quality police services and promote a “partnership for a safer community” through police and citizen interaction, with emphasis on education, respect fairness and integrity. 2016 - 2017 Goals and Objectives Put into place a quality evidence tracking program with the newly purchased “Beast System”. Continue to train on how we interact with the general public observing where we can improve, if necessary. To create a storage building for housing very large evidence and property that is not able to be stored in the current evidence room; ie. cars, camper, boats, motorcycles, etc. To enhance our collaborative training efforts with other departments and the community, by utilizing our new building and its training opportunities. Developing a quality website for the police department to create positive interaction and a trusting relationship. 2016 - 2017 Accomplishments Developed and created a new way to communicate with the public through social media websites. Opened our new Police Department up to other community partners for training purposes and working collaboratively in community efforts. The evidenced based “Beast System” was implemented for tracking of evidence pieces for a more efficient process. Continued to find ways to communicate and open up to the community by getting information out quicker with a transparent attitude. Working with all Outagamie County jurisdictions to select and purchase a new Records Management System. Trained our investigators on a Team approach to investigations which help enhance the quality outcome for victims. Continuing to train ALICE techniques (Active Shooter), for businesses and schools staff alike. Received two District Attorney’s, Best Badge Awards for Outstanding Investigative and Team Work. Trained on and now carry Narcan antidote for citizens who overdoes on specific drugs. Created Policy and procedure for Narcan antidote. Created policy and procedures and trained on Officer Involved Shooting Incidents. Implementing and centralizing the collection of fines/forfeitures to the City Clerk’s Office. Page 7-70 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE 2017 - 2018 Goals and Objectives Hire records department personnel and maintain an effective work hour schedule to complete workload. Implement a Body Worn Camera Video recording System for patrol officers. Finish creating a proper fleet of a police vehicles for proper response to our police calls. Continue to enhance our public relations through various programs; ie. Neighborhood Watch, Business Liaison, etc. Appropriately delegate Records Release requests for evidence through the Evidence Unit of department. Continue training for our Investigations Division, coordinating resources of personnel and equipment. Increase (Decrease) in 2018 Budget The Police budget decreased ($49,763) or (1.62%) Service Efforts: INDICATOR AS OF 12/31/15 AS OF 12/31/16 AS OF 06/30/17 Calls for service 10,355 10,397 5,126 Arrests 2,032 1,932 972 Municipal citations 472 394 219 Traffic citations 1,200 1,041 614 Warning citations 2,008 1,816 821 Juvenile incidents 425 404 173 Accidents 359 413 174 Miles patrolled 212,439 198,070 107,971 Page 7-71 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,747,961 1,794,188 822,517 1,789,098 1,821,876 5107 Overtime Pa y 52,466 64,888 27,474 64,888 60,000 5110 Shift Premium Pay 1,946 1,990 986 1,990 0 5113 Job Class Premium Pa y 291 120 43 120 200 5116 Holiday Pa y 95,218 90,178 38,946 90,178 93,218 5119 Longevity Pa y 7,414 7,500 2,710 7,500 1,758 5125 Call Time 1,952 1,902 1,838 1,902 1,952 Fringe Benefits 5151 Retirement Plan 200,463 244,047 118,840 218,105 223,872 5154 Social Security 135,401 149,999 70,713 149,609 151,394 5157 Group Health Insurance 439,188 455,945 218,338 455,945 432,872 5160 Group Life Insurance 3,014 2,974 1,367 2,734 2,871 5163 Workers Compensation 45,209 41,914 20,630 43,052 46,357 TOTAL PERSONNEL SERVICES 2,730,522 2,855,645 1,324,401 2,825,121 2,836,369 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 6,382 8,000 4,095 8,000 8,000 5208 Travel - City Busines s 172 1,500 220 1,200 1,200 5211 Education & Memberships 355 800 1,080 1,080 1,000 Purchased Services 5303 Communications 5,311 3,058 1,692 3,339 3,058 5312 Maintenance - Building 3,860 3,500 2,898 3,300 3,500 5315 Maintenance - Office Equipment 125 500 0 500 500 5318 Maintenance - Automotiv e 14,421 23,400 10,334 23,400 25,900 5321 Maintenance - Other Equipment 2,665 2,500 642 2,500 2,500 5325 Contractual Services 27,409 26,652 19,665 26,652 26,808 5328 Advertising 1,159 1,000 0 1,000 1,000 5334 Printing Expense 1,548 200 126 200 200 5340 Rent - Equipment 5,532 4,400 2,426 4,400 5,000 5391 Crime Prevention Program 300 1,000 816 1,000 1,000 5399 K9 Program (430) 0 (18) 0 0 CITY OF KAUKAUNA 2018 BUDGET Page 7-72 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 3,282 3,000 1,196 3,000 3,000 5402 Desktop Printing Expense 0 0 938 1,800 1,800 5404 Clothing Expense 14,215 12,500 11,791 12,500 12,500 5407 Automotive Supplies 34,532 48,000 18,246 48,000 44,000 5410 General Supplies 1,053 1,000 388 1,000 1,000 5413 Chemical & Ordnance 19,925 12,550 8,326 12,550 12,390 5414 Evidence 1,896 4,025 1,717 4,025 4,125 5416 Custodial Supplies 0 500 72 500 500 5419 Medical & Lab Supplies 1,798 2,500 974 2,500 2,000 5422 Data Processing Supplies 1,139 1,800 0 0 0 5431 Postage 21 50 33 50 50 5499 Miscellaneous 886 800 735 900 1,200 TOTAL NON-PERSONNEL SERVICES 147,558 163,235 88,393 163,396 162,231 OUTLAY 5807 Machinery, Tools & Instruments 21,352 8,824 8,569 8,898 10,570 5830 Automotiv e 55,556 50,100 34,469 50,100 6,000 TOTAL OUTLAY 76,907 58,924 43,038 58,998 16,570 TOTAL POLICE 2,954,987 3,077,804 1,455,833 3,047,515 3,015,170 CITY OF KAUKAUNA 2018 BUDGET Page 7-73 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Chief 1.00 1.00 97,754 97,745 100,574 Assistant Chief 1.00 1.00 85,662 83,769 86,193 Investigator 1.00 1.00 78,443 75,021 78,929 Sergeant 1.00 1.00 68,237 68,237 70,083 Sergeant 1.00 1.00 68,237 68,237 70,083 Sergeant 1.00 1.00 68,578 68,578 68,946 Sergeant 1.00 1.00 66,992 66,992 68,946 Patrolman / Meg Officer 1.00 1.00 66,232 66,232 67,857 Patrolman / Detective 1.00 1.00 66,232 66,232 67,977 Patrolman / K-9 1.00 1.00 64,500 64,500 67,948 Patrolman 1.00 1.00 66,232 66,232 67,977 Patrolman 1.00 1.00 66,232 66,232 67,917 Patrolman 1.00 1.00 66,232 66,232 67,857 Patrolman 1.00 1.00 66,232 66,232 66,307 Patrolman 1.00 1.00 65,692 65,692 65,241 Patrolman 1.00 1.00 64,771 64,771 62,608 Patrolman 1.00 1.00 63,596 63,596 62,608 Patrolman 1.00 1.00 61,074 61,074 61,409 Patrolman 1.00 1.00 61,074 61,074 61,313 Patrolman 1.00 1.00 57,735 57,735 59,083 Patrolman 1.00 1.00 57,735 57,735 59,083 Patrolman 1.00 1.00 56,909 56,909 58,515 Patrolman 1.00 1.00 56,166 56,166 57,290 Police School Liaison Officer 1.00 1.00 66,232 66,232 67,917 Police School Liaison Officer 1.00 1.00 65,841 65,841 67,917 Police School Liaison Officer 1.00 1.00 66,232 66,232 67,454 Admin Services Supervisor 1.00 1.00 53,347 53,342 54,886 Police Records Clerk II 0.73 0.73 26,840 27,024 25,439 Police Records Clerk II 0.63 0.63 20,370 20,370 21,954 Police Records Clerk I 0.50 0.50 16,629 16,630 17,112 Police Records Clerk I 0.50 0.50 15,155 15,214 16,006 Community Service Officer 0.50 0.50 11,696 11,690 12,027 Janitor/DPW Laborer 0.20 0.15 10,452 10,452 8,064 SUBTOTAL 30.06 30.01 1,893,341 1,888,250 1,923,520 Less: School share of PSLO 99,153 99,153 101,644 TOTAL 30.06 30.01 1,747,961 1,794,188 1,789,098 1,821,876 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7-74 Page 7-75 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL MISSION STATEMENT The City of Kaukauna School Crossing Guard program provides uniformed adult supervision at seven school intersections where the majority of the students cross within the City. The crossing guards assist students, bikers and pedestrians when they are crossing the intersections to and from their classes. This service is provided between the hours of 7:00 and 8:15 A.M., and from 2:45 through 4:00 P.M. on school days. During three weeks in June, three of our crossing guards are involved in the Safety Town program that is designed to teach safety habits to the children who are entering kindergarten. It has evolved into a comprehensive program covering everything from crossing the street, to playground behavior, littering, avoiding poisons, stranger danger, call 911 and fire prevention. Police Officers and Firemen also participate as guest speakers. 2016 - 2017 Goals and Objectives Continue Crossing Guard program. Continue Safety Town program. Continue biannual meetings with Crossing Guards 2016 - 2017 Accomplishments Completed a safe year of crossing children to and from school. Completed and trained children at Safety Town Program. Held biannual Crossing Guard meetings. 2017 - 2018 Goals and Objectives Continue Crossing Guard program. Continue Safety Town program. Continue biannual meetings with Crossing Guards. Increase (Decrease) in 2018 Budget The School Patrol budget decreased ($787) or (1.18%) Service Efforts: INDICATOR AS OF 12/31/15 AS OF 12/31/16 AS OF 06/30/17 # of intersections patrolled 7 7 7 # of Safety Town graduates 80 73 73 Page 7-76 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 50,473 57,887 30,029 57,912 59,378 Fringe Benefits 5151 Retirement Plan 437 468 279 478 483 5154 Social Security 1,531 1,725 925 1,712 1,756 5157 Group Health Insurance 3,989 2,540 400 400 0 5160 Group Life Insurance 63 67 33 65 68 5163 Workers Compensation 1,621 2,130 1,110 2,131 2,345 TOTAL PERSONNEL SERVICES 58,114 64,817 32,776 62,699 64,030 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,625 1,375 0 1,375 1,375 5499 Miscellaneous 446 400 64 400 400 TOTAL NON-PERSONNEL SERVICES 2,071 1,775 64 1,775 1,775 TOTAL SCHOOL PATROL 60,185 66,592 32,841 64,474 65,805 CITY OF KAUKAUNA 2018 BUDGET Page 7-77 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard 0.26 0.26 7,033 7,036 7,214 Crossing Guard - Sub. 0.08 0.08 2,164 2,165 2,220 Crossing Guard - Sub. 0.08 0.08 2,164 2,165 2,220 Crossing Guard - Sub. 0.08 0.08 2,164 2,165 2,220 Crossing Guard - Sub. 0.08 0.08 2,164 2,165 2,220 TOTAL 2.14 2.14 50,473 57,887 57,912 59,378 CITY OF KAUKAUNA 2018 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7-78 Page 7-79 CITY OF KAUKAUNA 2018 BUDGET DIVISION: HEALTH AND SOCIAL SERVICES DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS MISSION STATEMENT The Alcohol and Other Drug Abuse Prevention Board's mission as defined by City ordinance is as follows. The Board shall take such steps as it determines necessary to educate the public regarding the problems of alcohol and other drug abuse and to develop public information programs to relation thereto. The Board shall make recommendations to the Council in cases where Council action is required on matters pertaining to the prevention of alcohol and other drug abuse. To the extent possible the Board shall coordinate all activities related to the prevention of alcohol and other drug abuse in the City and shall cooperate with other county and state agencies organized for a similar purpose. Increase (Decrease) in 2018 Budget The Alcohol & Other Drug Awareness budget had no changes from previous year. Page 7-80 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5499 Miscellaneous 1,150 2,500 1,290 3,015 2,500 TOTAL NON-PERSONNEL SERVICES 1,150 2,500 1,290 3,015 2,500 TOTAL ALCOHOL & DRUG AWARENESS 1,150 2,500 1,290 3,015 2,500 CITY OF KAUKAUNA 2018 BUDGET Page 7-81 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: BRIDGE MAINTENANCE MISSION STATEMENT The mission of the bridge maintenance department is to provide for the operation of the city's lift bridge. Operation expenditures include maintenance and utilities for the bridge tender building. Increase (Decrease) in 2018 Budget The Bridge Maintenance budget remains the same as 2017 budget. Page 7-82 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 585 800 310 650 800 5325 Contractual Services 5,000 7,000 6,159 7,900 7,000 TOTAL NON-PERSONNEL SERVICES 5,585 7,800 6,468 8,550 7,800 TOTAL BRIDGE MAINTENANCE 5,585 7,800 6,468 8,550 7,800 CITY OF KAUKAUNA 2018 BUDGET Page 7-83 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: BUS SUBSIDY MISSION STATEMENT This department accounts for the cost of Valley Transit bus service that is provided to the City. Increase (Decrease) in 2018 Budget The Bus Subsidy budget decreased ($5,000) or (20.%) Page 7-84 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 34,254 25,000 43,100 43,100 30,000 TOTAL NON-PERSONNEL SERVICES 34,254 25,000 43,100 43,100 30,000 TOTAL BUS SUBSIDIES 34,254 25,000 43,100 43,100 30,000 CITY OF KAUKAUNA 2018 BUDGET Page 7-85 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Manage the City’s capital improvement program including the design, construction and management of streets, sewers, sidewalk construction and repair programs. Also responsible for compiling special assessments and record keeping. Do survey work as required and conduct traffic studies. Manage City’s sanitary and storm sewer systems, streets, engineering designs for building repair. Inspection and quality control for all City public works projects. 2016 - 2017 Goals and Objectives Continue to work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer reconstruction projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary by the HOVMSD and its consulting engineer. Continue to work with the Wisconsin Department of Natural Resources to meet new and expanding storm water management issues. Continue to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of Delanglade Street from Lawe Street to U.S.H. 41. Continue to work the Wisconsin Department of Transportation on the development of construction design and engineering documents the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the city limit line. Continue to work with Kaukauna Utilities to coordinate sanitary sewer replacement and water main replacement projects. Continue to develop the City’s G.I.S. system. Continue to work with the architect and general contractor on the construction of the new Fire Station. Continue with the development of Anderson Park located on Peters Road. As in the past, the Engineering Department will continue to: Complete construction projects for sewer, water and paving in a timely, cost effective manner which minimizes disruptions to residents and the travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the duties delegated to the Department of Public Works. Assist other City departments and department heads if requested. Develop the City’s Capital Improvement Plan Page 7-86 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2016 - 2017 Goals and Objectives (cont.) Successfully complete the following projects: Concrete Street Paving Project Sanitary Sewer Relay / Water Main Replacement project with Kaukauna Utilities Badger Road Wet Pond Sidewalk Replacement Project Sanitary Sewer Relay in Grignon Park Sanitary Sewer Relay at Thilmany Mill Mini-Storm Sewer Project Storm Water Outfall Project at various locations Complete Construction of the new Fire Station 2016 - 2017 Accomplishments Provided (in whole or in part) design, construction engineering, inspection and contract management services for a wide variety of municipal projects including: Concrete Street Paving Project – South Side Downtown reconstruction East Fifteenth Street, East Sixteenth Street & Oakridge Avenue Loderbauer Road reconstruction South Side Downtown Plaza Project Sanitary Sewer Relay – Quinney / Metoxen Area Phase 1 of 2 Sidewalk Replacement Project Storm Sewer Outfall Project at various locations Grand Kakalin Trail and Plaza Completed construction of the new Fire Station Continue to work with architect and other consultants towards the remodeling of the existing Fire Department space into the new offices for the Recreation Department and Public Works Department. Continue to work with the architect and other consultants towards upgrades and remodeling of the Public Works Department garage area. Continue to work with the architect and other consultants towards establishing a yard waste drop-off site on Bicentennial Court. Provided the City’s liability insurance carrier with technical assistance and background information for claims filed against the City in regards to trips and falls, flooding, street defects, sewer backups and other damage claims. Continued to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of Delanglade Street from Lawe Street to I-41. Continued to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Continued to implement the DNR required Storm Water Management Plan for the City. Assisted the Building Inspection Department with clear water inspections and enforcement. Page 7-87 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2016 - 2017 Accomplishments (cont.) Performed numerous other “typical” Engineering Department duties including establishing sidewalk and driveway line and grade for new home construction, manage traffic signal operation, maintenance and repair, sewer user fee credits, map updates for various departments, address assignments and answered engineering and public works related questions and concerns from the public, press and other agencies. 2017 - 2018 Goals and Objectives Continue to work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer reconstruction projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Continue to work with the Wisconsin Department of Natural Resources to meet new and expanding storm water management issues. Continue to work with Wisconsin Department of Transportation on the reconstruction of Delanglade Street from Lawe Street to I-41. Continue to work with the Wisconsin Department of Transportation on the development of construction design and engineering documents for the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Continue to work with Kaukauna Utilities to coordinate sanitary sewer replacement and water main replacement projects. Continue to develop the City’s G.I.S. system. Continue to work with the architect and consultants on the remodeling of the old Fire Department space. Continue with the development of Anderson Park located on Peters Road. As in the past, the Engineering Department will continue to: Complete construction projects for sewer, water and paving in a timely, cost effective manner which Minimizes disruptions to residents and travelling public. Work with the Wisconsin Department of Transportati on, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the Duties delegated to the Department of Public Works. Assist other City departments and department heads if requested. Develop the City’s Capital Improvement Plan Page 7-88 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2017 - 2018 Goals and Objectives (cont.) Successfully complete the following projects: Concrete Street Paving Project Grand Kakalin Trail and Plaza Project Sanitary Sewer Relay / Water Main replacement project with Kaukauna Utilities Badger Road Wet Pond Sanitary Sewer Relay in Grignon Park Sanitary Sewer Relay at Thilmany Mill Mini-Storm Sewer Project Storm Sewer Outfall Project at various locations Increase (Decrease) in 2018 Budget The Engineering budget increased $14,235 or 3.31% Page 7-89 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 280,509 278,117 142,358 278,090 286,139 5104 Temporary Payroll 6,579 7,314 2,421 8,500 7,000 5107 Overtime 0 0 145 1,200 0 5119 Longevity Pa y 1,260 1,355 0 1,355 1,380 Fringe Benefits 5151 Retirement Plan 30,602 34,006 18,298 34,006 34,617 5154 Social Security 20,535 21,486 11,119 21,501 22,097 5157 Group Health Insurance 58,518 59,598 30,999 59,598 64,554 5160 Group Life Insurance 498 521 253 506 531 5163 Workers Compensation 9,313 10,554 5,609 10,641 11,634 TOTAL PERSONNEL SERVICES 407,815 412,951 211,201 415,396 427,952 TOTAL NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 743 2,200 1,897 2,200 2,200 5208 Travel - City Busines s 1,666 1,800 673 1,650 1,750 5211 Education & Memberships 768 450 41 500 600 Purchased Services 5303 Communications 1,063 1,000 679 980 1,050 5315 Maintenance - Office Equipment 1,730 1,300 0 800 1,300 5318 Maintenance - Automotiv e 205 400 238 800 400 5321 Maintenance - Other Equipment 0 200 245 245 200 5325 Contractual Services 2,050 3,500 2,068 4,500 3,500 5334 Printing Expense 48 200 0 100 200 5340 Rent - Equipment 1,533 1,450 684 1,400 1,450 Supplies 5401 Office Supplies 1,474 1,100 819 1,500 1,200 5402 Desktop Printing Expense 0 200 0 50 200 5407 Automotive Supplies 831 1,200 371 800 1,000 5410 General Supplies 1,772 1,200 867 1,400 1,400 5499 Miscellaneous 00 0 0 0 TOTAL NON-PERSONNEL SERVICES 13,883 16,200 8,581 16,925 16,450 OUTLAY 5807 Machinery, Tools & Instruments 2,023 1,000 0 1,000 750 TOTAL OUTLAY 2,023 1,000 0 1,000 750 TOTAL ENGINEERING 423,721 430,151 219,782 433,321 445,152 CITY OF KAUKAUNA 2018 BUDGET Page 7-90 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 102,153 102,143 105,100 Senior Project Engineer 1.00 1.00 75,065 75,058 77,230 Project Engineer 1.00 1.00 71,491 71,484 73,553 Planning/Engineering Tech. 0.50 0.50 29,408 29,405 30,256 TOTAL 3.50 3.50 280,509 278,117 278,090 286,139 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION Page 7-91 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: EQUIPMENT MA INTENANCE & REPLACEMENT MISSION STATEMENT The mission of this department is to provide operating departments with service, maintenance, and repairs to assigned vehicles and equipment. Duties include the changing of oil, lubrications, engine tuning, repairs, equipment painting, mounting plows, etc. This department also administers the annual systematic equipment replacement program. Increase (Decrease) in 2018 Budget The Equipment Maintenance & Replacement budget increased $21,211 or 8.2% Page 7-92 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 105,735 118,568 71,103 118,568 127,464 5107 Overtime Pa y 1,636 2,500 848 2,000 2,200 5110 Shift Premium Pay 29 50 4 40 50 5113 Job Class Premium Pa y 1,168 1,200 995 1,500 1,250 5119 Longevity Pa y 452 116 0 116 0 5125 Call Time 105 300 265 400 300 Fringe Benefits 5151 Retirement Plan 11,695 12,791 9,803 12,791 14,475 5154 Social Security 7,536 9,389 5,670 9,381 10,042 5157 Group Health Insurance 36,608 42,645 29,537 42,645 40,433 5160 Group Life Insurance 162 203 113 226 237 5163 Workers Compensation 3,622 4,517 2,964 4,513 5,185 TOTAL PERSONNEL SERVICES 168,748 192,279 121,302 192,179 201,636 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotiv e 63,089 50,000 37,618 65,000 62,000 5325 Contractual Services 306 350 174 375 375 Supplies 5410 General Supplies 15,559 16,000 8,215 15,000 15,000 5499 Miscellaneous 2,759 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 81,712 66,350 46,008 80,375 77,375 TOTAL EQUIP. MAINTEN. & REPLACE. 250,460 258,629 167,310 272,554 279,011 CITY OF KAUKAUNA 2018 BUDGET Page 7-93 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Mechanic 1.00 1.00 55,772 55,772 55,419 Laborer 1.00 1.00 47,118 47,118 55,419 Laborer 0.30 0.30 15,678 15,678 16,626 TOTAL 2.30 2.30 105,735 118,568 118,568 127,464 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT Page 7-94 Page 7-95 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY MISSION STATEMENT The forestry department is responsible for the planting, trimming and removal of trees, stumps and brush from terraces or from areas where it interferes with city property. It is also responsible for the removal of trees and branches after storms, and to maintain clearance over streets and walks. Increase (Decrease) in 2018 Budget The Forestry budget decreased ($3,016) or (2.48%) Page 7-96 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 55,797 65,192 31,793 65,192 66,503 5104 Temporary Payroll 3,075 4,500 2,474 3,500 4,000 5107 Overtime Pa y 942 750 365 800 800 5110 Shift Premium Pay 55 00 5 2 5 5113 Job Class Premium Pa y 233 300 141 250 300 5119 Longevity Pa y 352 360 0 0 0 5125 Call Time 569 500 263 500 500 Fringe Benefits 5151 Retirement Plan 5,845 8,595 3,958 8,595 7,528 5154 Social Security 4,169 5,202 2,491 5,157 5,270 5157 Group Health Insurance 17,460 24,133 12,036 24,133 21,096 5160 Group Life Insurance 70 77 37 73 77 5163 Workers Compensation 1,968 2,637 1,336 2,585 2,849 TOTAL PERSONNEL SERVICES 90,483 112,296 54,893 110,790 108,948 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,042 2,500 1,407 2,000 2,500 Supplies 5407 Automotive Supplies 2,873 3,800 1,782 3,200 3,500 5410 General Supplies 816 600 670 850 800 5425 Botanical & Agricultural 0 2,200 0 2,200 2,200 TOTAL NON-PERSONNEL SERVICES 4,730 9,100 3,859 8,250 9,000 TOTAL FORESTRY 95,213 121,396 58,752 119,040 117,948 CITY OF KAUKAUNA 2018 BUDGET Page 7-97 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Heavy Equipment Operator 0.60 0.60 33,463 33,463 33,251 Small Truck Driver 0.35 0.35 18,664 18,664 19,397 Laborer 0.25 0.25 13,065 13,065 13,855 TOTAL 1.20 1.20 55,797 65,192 65,192 66,503 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY Page 7-98 Page 7-99 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL MISSION STATEMENT The mission of snow and ice control department is to keep streets and city owned sidewalks open to traffic in all winter conditions and to provide skid-free pavement surfaces at intersections, stop and yield signs. Responsibilities include ordering, mixing and stockpiling of chips and salt, application of these materials, plowing, removal, and hauling of snow. Also included is the removal of snow and ice from private walks when not performed by owners. Private work is billed to the property owner. Increase (Decrease) in 2018 Budget The Snow & Ice Control budget decreased ($5,181) or (1.54%) Page 7-100 FUND: 101 DIVISION: TRANSPORTATION DEPT: 5330 4 DEPARTMENT: SNOW & ICE CONTROL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 109,216 110,812 68,409 110,812 116,380 5104 Temporary Payroll 604 400 149 600 700 5107 Overtime Pa y 60,940 50,000 30,035 50,000 50,000 5110 Shift Premium Pay 312 300 171 300 300 5113 Job Class Premium Pa y 460 250 313 450 475 5119 Longevity Pa y 393 432 0 0 0 5125 Call Time 6,639 7,000 5,832 8,000 7,500 Fringe Benefits 5151 Retirement Plan 17,064 16,763 12,831 16,763 12,013 5154 Social Security 12,675 12,919 8,387 12,980 13,371 5157 Group Health Insurance 50,610 35,013 37,999 35,013 36,917 5160 Group Life Insurance 314 639 206 412 433 5163 Workers Compensation 6,091 6,226 4,242 6,262 6,927 TOTAL PERSONNEL SERVICES 265,317 240,754 168,572 241,592 245,016 TOTAL NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotiv e 1,770 2,500 340 2,000 2,300 5322 Maintenance - Roads & Walks 35,385 45,000 26,854 43,000 43,000 5328 Advertising 576 600 346 600 600 Supplies 5407 Automotive Supplies 16,782 32,000 10,888 19,000 24,000 5410 General Supplies 1,745 15,000 17,958 19,000 15,000 TOTAL NON-PERSONNEL SERVICES 56,258 95,100 56,385 83,600 84,900 TOTAL SNOW & ICE CONTROL 321,575 335,854 224,957 325,192 329,916 CITY OF KAUKAUNA 2018 BUDGET Page 7-101 DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Small Truck Driver 1.00 1.00 53,326 53,326 55,419 Laborer 0.60 0.60 31,356 31,356 33,251 Laborer 0.50 0.50 26,130 26,130 27,710 TOTAL 2.10 2.10 109,216 110,812 110,812 116,380 CITY OF KAUKAUNA 2018 BUDGET Page 7-102 Page 7-103 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION MISSION STATEMENT The mission of Street Department Administration is to provide effective and efficient management of the street, sanitation, and park departments. Street department administration is in charge of and responsible for maintenance and repair of streets, alleys, curbs and gutters, sidewalks, street signs, traffic control devices, storm sewers, sanitary sewers, city buildings and structures, parks, athletic fields and all machinery, equipment and property used in any activity under departmental control. The administration also has charge of such public services as garbage and refuse collection and disposal, snow and ice control, street cleaning and flushing, recycling and such other activities as may be assigned from time to time by the council. The administration also determines the priorities, objectives, policies, procedures and overall resource needs. Also responsible for the development and implementation of public policies regarding the street, sanitation, and park departments. 2016-2017 Goals and Objectives Continue to provide effective and efficient di rection and control of the Street and Park Departments. Maintain the city’s designation of a”Tree City USA” by the National Arbor Day Foundation. Provide continuing education opportunities for all Street and Park department personnel. Continue with systematic equipment replacement. Equipment scheduled to be replaced is (#209) 2002 Sterling L7501 (140,000), Replace (#226) 1998 C.C.C. Garbage Truck w/ 25 yd Leach Packer (165,000) (#111) 2001 Smithco Lawn Sweeper 60 G (37,000), Leaf blower for #105 (6,000), continued sign installation and inventory. . Continued to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. Continue to clean, inspect and rebuild city sewers. Working with State to keep the Gypsy Moth and Emerald Ash Borer problem to a minimum. Fencing and diamond upgrades at Bayorgeon and Riverside Parks. Continue to move forward with the development of Jonen Park and Anderson Park and future Haas Road Park. 2016 - 2017 Accomplishments The Street and Park Department continued to provide effective and efficient maintenance services for the residents of the city, its visitors, various organizations, and the Kaukauna area school district. Routine maintenance (refuse collection, snow removal, street repair, park care, sewer maintenance, weed cutting, street maintenance, vehicle maintenance, etc.) was performed throughout the year. The city received recognition for the 24th year in a row as a “Tree City USA” by the National Arbor Day Foundation. The award identifies the city as one, which realizes the benefits of tree planting and maintenance of the urban forest. Personnel from the street and park department continued to participate in various educational opportunities. Safety training sessions were attended in Confined Space Training, Hearing Conservation, Vehicle safety and maintenance, blood borne pathogens etc. Educational seminars were attended in 2017 including the Snowplow Roadeo Competition. Page 7-104 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2016 - 2017 Accomplishments (Cont) Continue to upgrade city drinking fountains to comply with the Department of Natural Resources Bureau of Water Supply. Work with Calumet County Highway Department to paint center lines in heavy traffic district. The Fourth of July 5K, Suicide Awareness, Live From Hydro Park, Electric City Experience, Bazaar after Dark, Bike to the beat tour and other various events such as Christmas Parade, and numerous block parties all required assistance again this year. The majority of our help for these events is in the form of traffic control. Continue to seek training for preventive measures of the Emerald Ash Borer. Replaced or rebuilt numerous sanitary and storm sewers on city streets. Maintain, remove and replace when needed many trees throughout the city parks and right of ways. Crack sealed multiple city streets. Multiple landscape projects throughout the city. Construction of ball diamonds and continued maintenance in many areas and city parks. Continue to adjust and perfect automated collection. 2017 - 2018 Goals and Objectives Continue to provide effective and efficient direction and control of the Street and Park Departments. Maintain the cities designation ofTree City USA by the National Arbor Day Foundation. Provide continuing education opportunities for all Street and Park Department personnel. Continue emphasizing safety and provide the equipment and tools necessary to achieve a safe working environment. Continue working with safety coordinator to provide safe work environments while maintaining optimum efficiency. Continue with systematic equipment replacement. Equipment scheduled to be replaced in 2018 is (39) 2008 Leaf Loader, Replace (#227) 2005 C.C.C. Garbage Truck w/ 25 yd Leach Packer, add a Mini End Loader. Continued sign installation and inventory. Continue to upgrade city drinking fountains to comply with Department of Natural Resources Bureau of Water Supply. Working with State to keep the gypsy moth problem to a minimum. Continue education through the DN R requarding the Emerald Ash Borer. Continue to clean, inspect and rebuild city sewers. Continue to build and maintain new equipment and property at Jonen Park, Dog Walking Park, moving forward with the development of Anderson Park, Hydro Park and Haas Road Park while maintaining and upgrading all city parks and new downtown plazas. Page 7-105 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2017 - 2018 Goals and Objectives (Cont) Work to create an honest, trusting work environment between our workforce and Management to provide less wasted time and more efficient workdays. Continue professional working relationship with Kaukauna Utilities, Fire Department, Police Department, 1000 Island, Library and others. Providing safety within the city both in our day to day operations and emergency situations. Increase (Decrease) in 2017 Budget The Street Department Administration budget increased $6,146 or 3.68% Page 7-106 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 111,255 114,124 53,980 114,114 117,416 5119 Longevity Pa y 600 600 0 600 625 Fringe Benefits 5151 Retirement Plan 9,031 10,155 5,050 10,144 10,320 5154 Social Security 7,926 8,776 4,162 8,776 9,030 5157 Group Health Insurance 26,911 27,454 14,327 27,454 29,399 5160 Group Life Insurance 252 264 135 269 283 5163 Workers Compensation 2,444 2,820 1,412 2,820 3,126 TOTAL PERSONNEL SERVICES 158,419 164,193 79,066 164,177 170,199 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 437 1,000 1,001 1,001 1,000 5211 Education & Memberships 05 00 0 5 0 Purchased Service 5303 Communications 240 240 130 270 300 5325 Contractual Services 78 300 42 100 200 5328 Advertising 356 300 0 0 300 Supplies 5401 Office Supplies 1,000 850 50 500 850 5402 Desktop Printing Expense 0 0 180 25 180 5410 General Supplies 205 150 30 150 150 TOTAL NON-PERSONNEL SERVICES 2,317 2,890 1,433 2,046 3,030 TOTAL ST DEPT ADMINISTRATION 160,736 167,083 80,498 166,223 173,229 CITY OF KAUKAUNA 2018 BUDGET Page 7-107 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 75,065 75,058 77,230 Typist/Receptionist 1.00 1.00 39,059 39,056 40,186 TOTAL 2.00 2.00 111,255 114,124 114,114 117,416 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7-108 Page 7-109 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET LIGHTING MISSION STATEMENT This department accounts for the cost of maintaining and operating the street lights and decorative theme lights within the City. Increase (Decrease) in 2018 Budget The Street Lighting budget decreased ($3,500) or (1.5%) Page 7-110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 227,270 230,000 93,417 228,000 235,000 5321 Maintenance - Other Equipment 571 3,000 740 1,500 1,500 TOTAL NON-PERSONNEL SERVICES 227,841 233,000 94,156 229,500 236,500 TOTAL STREET LIGHTING 227,841 233,000 94,156 229,500 236,500 CITY OF KAUKAUNA 2018 BUDGET Page 7-111 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE MISSION STATEMENT The mission of the street maintenance department is to provide smooth, safe pavements for vehicular and bicycle movement. Street maintenance activities include the tarring of joints, patching of potholes, patching for street oiling, grading gravel streets, and repairing curbs. Reconstruction of small sections of concrete, asphalt, and gravel streets and alleys is also performed. Increase (Decrease) in 2018 Budget The Street Maintenance budget increased $39,628 or 9.07% Page 7-112 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 181,452 208,606 78,647 208,622 214,139 5104 Temporary Payroll 6,887 500 2,983 8,000 8,000 5107 Overtime Pa y 2,935 4,200 2,076 3,800 4,000 5110 Shift Premium Pay 33 50 5 25 50 5113 Job Class Premium Pa y 421 600 92 400 500 5119 Longevity Pa y 1,195 780 0 5,895 6,285 5125 Call Time 418 250 106 250 250 Fringe Benefits 5151 Retirement Plan 16,526 17,781 8,303 16,606 23,981 5154 Social Security 13,755 16,415 6,680 16,869 17,346 5157 Group Health Insurance 57,409 53,147 22,747 45,495 63,287 5160 Group Life Insurance 300 235 93 186 196 5163 Workers Compensation 6,217 7,911 3,260 8,353 9,212 TOTAL PERSONNEL SERVICES 287,548 310,475 124,992 314,502 347,246 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 240 240 130 280 300 5312 Maintenance - Building 7,664 20,000 7,718 16,000 20,000 5318 Maintenance - Automotiv e 169 0 0 0 0 5322 Maintenance - Roads & Walks 66,747 70,000 18,382 75,000 72,000 5325 Contractual Services 16,285 12,000 6,882 12,500 12,500 5328 Advertising 00 0 0 0 Supplies 5407 Automotive Supplies 8,964 13,500 6,597 11,500 12,500 5410 General Supplies 9,932 10,500 4,354 10,300 10,500 TOTAL NON-PERSONNEL SERVICES 110,002 126,240 44,064 125,580 127,800 OUTLAY 5807 Machinery, Tools & Instruments 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL STREET MAINTENANCE 397,549 436,715 169,056 440,082 475,046 CITY OF KAUKAUNA 2018 BUDGET Page 7-113 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 68,064 68,080 70,050 Heavy Equipment Operator 1.00 1.00 55,772 55,772 55,419 Tandem Trucks 1.00 1.00 54,957 54,957 55,419 Laborer 0.60 0.60 29,813 29,813 33,251 TOTAL 3.60 3.60 181,452 208,606 208,622 214,139 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7-114 Page 7-115 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET SIGNS & MARKERS MISSION STATEMENT The mission of the street signs and markers department is to make, install, repair, and replace traffic control and street signs. This department is also responsible for painting traffic lanes, crosswalks, parking stalls, no parking areas, etc. on all city streets and parking areas. Increase (Decrease) in 2018 Budget The Street Signs & Markers budget increased $8,200 or 8.8% Page 7-116 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 57,060 45,929 18,656 45,929 47,107 5104 Temporary Payroll 5,302 5,300 406 5,500 5,700 5107 Overtime Pa y 804 600 39 650 700 5110 Shift Premium Pay 84 50 2 25 50 5113 Job Class Premium Pa y 628 600 72 450 600 5119 Longevity Pa y 213 228 0 0 0 5125 Call Time 105 200 104 250 200 Fringe Benefits 5151 Retirement Plan 4,629 4,442 2,159 4,317 5,359 5154 Social Security 4,314 3,719 1,469 3,699 3,805 5157 Group Health Insurance 13,351 11,078 6,275 12,550 14,943 5160 Group Life Insurance 80 86 29 59 62 5163 Workers Compensation 2,049 1,947 755 1,943 2,147 TOTAL PERSONNEL SERVICES 88,619 74,179 29,966 75,372 80,673 NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 661 700 0 1,100 800 5325 Contractual Services 10,151 4,000 0 4,400 4,500 Supplies 5407 Automotive Supplies 1,276 1,600 619 1,200 1,400 5410 General Supplies 20,228 5,000 3,886 6,000 6,000 5413 Chemical & Ordnance 8,587 8,000 158 7,000 8,000 TOTAL NON-PERSONNEL SERVICES 40,903 19,300 4,663 19,700 20,700 TOTAL STREET SIGNS & MARKERS 129,522 93,479 34,629 95,072 101,373 CITY OF KAUKAUNA 2018 BUDGET Page 7-117 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Tandem Trucks 0.50 0.50 27,478 27,478 27,710 Small Truck Driver 0.15 0.15 7,999 7,999 8,313 Laborer 0.20 0.20 10,452 10,452 11,084 TOTAL 0.85 0.85 57,060 45,929 45,929 47,107 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET SIGNS & MARKERS Page 7-118 Page 7-119 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL MISSION STATEMENT The traffic control department's mission is to provide for the maintenance and repair of the city's six signalized intersections and one flashing/warning light. This includes labor, parts, contractual services and electrical service. Increase (Decrease) in 2018 Budget The Traffic Control budget increased $1,528 or 5.55% Page 7-120 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 563 2,748 145 2,748 2,771 5107 Overtime Pa y 0 100 0 0 100 5119 Longevity Pa y 18 18 0 0 0 5125 Call Time 05 00 0 5 0 Fringe Benefits 5151 Retirement Plan 37 198 11 198 319 5154 Social Security 41 223 12 210 223 5157 Group Health Insurance 95 404 26 53 879 5160 Group Life Insurance 11 1 2 2 5163 Workers Compensation 19 107 6 101 115 TOTAL PERSONNEL SERVICES 773 3,849 203 3,312 4,459 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 7,180 6,500 2,659 6,700 7,200 5325 Contractual Services 22,133 5,000 645 4,500 5,000 Supplies 5410 General Supplies 533 700 0 500 700 TOTAL NON-PERSONNEL SERVICES 29,847 12,200 3,304 11,700 12,900 OUTLAY 5807 Machinery, Tools & Instruments 11,000 11,500 0 11,500 11,700 TOTAL OUTLAY 11,000 11,500 0 11,500 11,700 TOTAL TRAFFIC CONTROL 41,620 27,549 3,506 26,512 29,059 CITY OF KAUKAUNA 2018 BUDGET Page 7-121 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Tandem Trucks 0.05 0.05 2,748 2,748 2,771 TOTAL 0.05 0.05 563 2,748 2,748 2,771 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL CITY OF KAUKAUNA Page 7-122 Page 7-123 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: WEED CONTROL MISSION STATEMENT The mission of the weed control department is the control of noxious weeds. Responsibilities include the mowing of street right-of-ways, vacant lots, and lawns which property owner have neglected to maintain. Weed/grass control on private property is charged to the property owner. Increase (Decrease) in 2018 Budget The Weed Control budget increased $3,145 or 9.17% Page 7-124 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 10,385 10,452 11,072 10,452 11,084 5104 Temporary Payroll 17,085 15,000 6,358 17,000 17,600 5119 Longevity Pa y 91 20 0 0 Fringe Benefits 5151 Retirement Plan 1,033 1,339 1,335 1,339 1,237 5154 Social Security 999 1,017 902 1,046 1,103 5157 Group Health Insurance 3,736 3,905 4,505 9,009 3,516 5160 Group Life Insurance 18 16 14 27 28 5163 Workers Compensation 895 937 645 1,010 1,133 TOTAL PERSONNEL SERVICES 34,159 32,678 24,830 39,883 35,701 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotiv e 413 500 423 600 500 5328 Advertising 307 200 59 200 250 Supplies 5407 Automotive Supplies 544 600 273 600 600 5410 General Supplies 6,052 300 44 300 300 TOTAL NON-PERSONNEL SERVICES 7,316 1,600 800 1,700 1,650 TOTAL WEED CONTROL 41,475 34,278 25,630 41,583 37,351 CITY OF KAUKAUNA 2018 BUDGET Page 7-125 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Laborer 0.20 0.20 10,452 10,452 11,084 TOTAL 0.20 0.20 10,385 10,452 10,452 11,084 CITY OF KAUKAUNA 2018 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: WEED CONTROL Page 7-126 Page 7-127 CITY OF KAUKAUNA 2018 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE COLLECTION MISSION STATEMENT The mission of the Refuse Collection Department is to provide regular weekly collection of garbage and rubbish and to transport this garbage to a disposal site in order to enhance public health, sanitation and community appearance. Also included in budget expenditures are the various special collections in the spring and fall, including tire collection weeks. Increase (Decrease) in 2017 Budget The Refuse Collection budget increased $2,664 or 0.62% Page 7-128 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 206,387 210,657 103,222 210,657 216,135 5104 Temporary Payroll 8,294 8,500 3,098 8,600 8,800 5107 Overtime Pa y 1,068 750 0 500 750 5113 Job Class Premium Pa y 292 350 31 250 350 5119 Longevity Pa y 673 1,150 0 0 0 5125 Call Time 0 50 0 50 50 Fringe Benefits 5151 Retirement Plan 18,073 20,599 9,795 20,599 24,190 5154 Social Security 14,837 16,411 7,836 16,297 16,746 5157 Group Health Insurance 61,816 73,620 36,723 73,620 68,561 5160 Group Life Insurance 648 678 347 693 728 5163 Workers Compensation 7,028 8,148 4,111 8,096 8,928 TOTAL PERSONNEL SERVICES 319,115 340,913 165,162 339,363 345,238 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotiv e 80,855 45,000 16,075 47,000 50,000 5325 Contractual Services (967) 400 0 200 400 5328 Advertising 948 1,000 0 950 1,000 Supplies 5404 Clothing Expense 285 300 113 285 300 5407 Automotive Supplies 22,942 38,000 13,498 25,000 30,000 5410 General Supplies 10,001 1,500 706 1,600 2,000 TOTAL NON-PERSONNEL SERVICES 114,064 86,200 30,392 75,035 83,700 TOTAL REFUSE COLLECTION 433,179 427,113 195,553 414,398 428,938 CITY OF KAUKAUNA 2018 BUDGET Page 7-129 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Heavy Equipment Operator 1.00 1.00 55,772 55,772 55,419 Heavy Equipment Operator 1.00 1.00 55,772 55,772 55,419 Laborer 1.00 1.00 52,574 52,574 55,419 Small Truck Driver 0.50 0.50 26,663 26,663 27,710 Laborer 0.40 0.40 19,876 19,876 22,168 TOTAL 3.90 3.90 206,387 210,657 210,657 216,135 CITY OF KAUKAUNA 2018 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE COLLECTION Page 7-130 Page 7-131 CITY OF KAUKAUNA 2018 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE DISPOSAL MISSION STATEMENT The mission of the refuse disposal department is to account for the tipping fees for disposal of refuse and debris and for the fees associated with the city's recycling program. Also included are the costs associated with the processing of waste concrete, yard debris, leaves and brush located at the city leased site at the Red Hills Landfill. Increase (Decrease) in 2018 Budget The Refuse Disposal budget decreased slightly by ($3,500) or (2.72%) Page 7-132 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 132,181 122,000 106,699 122,000 110,000 5395 Recycling Costs 15,654 6,500 28,963 37,000 15,000 TOTAL NON-PERSONNEL SERVICES 147,836 128,500 135,662 159,000 125,000 TOTAL REFUSE DISPOSAL 147,836 128,500 135,662 159,000 125,000 CITY OF KAUKAUNA 2018 BUDGET Page 7-133 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT SPORTS MISSION STATEMENT To provide adult citizens organized sports leagues to including men’s softball and adult coed kickball. 2016 - 2017 Goals and Objectives Add 1-2 new adult programs. 2016 - 2017 Accomplishments Added StrollerMOM, and Power Walk Indoors classes and Health & Wellness Series Workshops 2017 - 2018 Goals and Objectives Add 1-2 new adult programs Increase (Decrease) in 2018 Budget The Adult Sports budget is proposed to increase by $2,508 or 2.74%. Service Efforts: INDICATOR 2015 2016 2017 Number of teams 33 28 33* Number of annual participants 396 274 285* Adult Open Gym 14 17 * Fitness/Health Classes 34 92 Adult Archery Leagues 8 6 6 *Registration for fall/winter programs is not complete at this time. Page 7-134 FUND: 101 DIVISION: LEISURE DEPT: 55320 DEPARTMENT: ADULT SPORTS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,793 36,168 17,132 35,806 36,842 5104 Temporary Payroll 12,957 20,345 5,334 20,345 20,958 5107 Overtime Pa y 153 0 0 0 0 5119 Longevity Pa y 87 100 0 100 127 Fringe Benefits 5151 Retirement Plan 3,386 3,892 1,946 3,857 3,933 5154 Social Security 2,619 3,070 1,355 3,042 3,132 5157 Group Health Insurance 12,907 13,164 6,848 13,164 14,091 5160 Group Life Insurance 58 61 29 59 62 5163 Workers Compensation 1,166 1,643 631 1,634 1,806 TOTAL PERSONNEL SERVICES 68,128 78,443 33,276 78,007 80,951 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 80 160 43 160 160 5325 Contractual Services 1,495 2,600 2,844 2,600 2,600 5328 Advertising 1,748 2,650 0 2,650 2,650 Supplies 5401 Office Supplies 128 500 0 500 500 5407 Automotive Supplies 70 400 12 400 400 5422 Data Processing Supplies 0 1,200 0 1,200 1,200 5428 Recreation 2,306 4,500 3,045 4,500 4,500 5431 Postage 290 1,200 0 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 6,117 13,210 5,944 13,210 13,210 TOTAL ADULT SPORTS 74,245 91,653 39,220 91,217 94,161 CITY OF KAUKAUNA 2018 BUDGET Page 7-135 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 23,828 23,590 24,272 Office Assistant 0.33 0.33 12,340 12,216 12,570 TOTAL 0.66 0.66 34,793 36,168 35,806 36,842 2018 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT SPORTS CITY OF KAUKAUNA Page 7-136 Page 7-137 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: ATHLETIC FIELDS MISSION STATEMENT The mission of the athletic field department is to provide and maintain recreation facilities available for use by the public and the Kaukauna Area School District. The city maintains fields and buildings at the Doty Bayorgeon recreational facility, Horseshoe Park, Riverside Park, Grignon Home, Central Park, and Jonen Park. Increase (Decrease) in 2018 Budget The Athletic Fields budget remains flat for 2018 Performance Measures INDICATOR 2014 2015 2016 # of fields to prepare 16 16 17 # of times fields prepared 612 612 625 Page 7-138 FUND: 101 DIVISION: LEISURE DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 46,306 66,245 23,065 66,245 69,274 5104 Temporary Payroll 681 1,500 423 1,500 1,500 5107 Overtime Pa y 118 250 19 125 250 5113 Job Class Premium Pa y 69 200 40 80 100 5119 Longevity Pa y 54 400 0 0 0 5125 Call Time 100 0 0 0 0 Fringe Benefits 5151 Retirement Plan 4,993 8,588 2,397 8,588 7,752 5154 Social Security 3,327 5,155 1,754 5,083 5,326 5157 Group Health Insurance 16,415 25,139 7,502 25,139 21,975 5160 Group Life Insurance 99 76 29 58 61 5163 Workers Compensation 1,528 2,524 894 2,501 2,809 TOTAL PERSONNEL SERVICES 73,690 110,077 36,123 109,319 109,047 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 23,648 20,000 8,103 17,000 20,000 5312 Maintenance - Building (3,624) 4,000 693 3,000 4,000 5321 Maintenance - Other Equipment 788 500 181 400 500 5322 Maintenance - Roads & Walks 55 3,000 0 3,000 3,000 5325 Contractual Services 879 1,500 3,238 3,238 1,500 Supplies 5407 Automotive Supplies 1,587 2,300 814 1,600 2,000 5410 General Supplies 8,262 6,500 4,339 7,000 7,200 5425 Botanical & Agricultural 6,307 10,000 7,484 10,000 10,000 TOTAL NON-PERSONNEL SERVICES 37,902 47,800 24,852 45,238 48,200 OUTLAY 5801 Land & Buildings 8,660 8,000 0 2,000 8,000 TOTAL OUTLAY 8,660 8,000 0 2,000 8,000 TOTAL ATHLETIC FIELD 120,251 165,877 60,975 156,557 165,247 CITY OF KAUKAUNA 2018 BUDGET Page 7-139 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Parkman 1.00 1.00 53,180 53,180 55,419 Laborer 0.25 0.25 13,065 13,065 13,855 TOTAL 1.25 1.25 46,306 66,245 66,245 69,274 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: ATHLETIC FIELDS Page 7-140 Page 7-141 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: CARNEGIE BUILDING MISSION STATEMENT Carnegie building is responsible for janitorial services in the Carnegie building as long as the Recreation department is utilizing that facility. Increase (Decrease) in 2018 Budget The Carnegie Building operations and Maintenance budget increased $10,364 or 47.7% Page 7-142 FUND: 101 DIVISION: LEISURE DEPT: 55115 DEPARTMENT: CARNEGIE BUILDING 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 7,455 5,226 10,688 15,000 11,084 5104 Temporary Payroll 0 200 0 100 100 5107 Overtime Pa y 0 200 0 0 0 5110 Shift Premium Pay 05 00 0 0 5113 Job Class Premium Pa y 7 200 0 0 0 5119 Longevity Pa y 01 10 0 0 5125 Call Time 0 100 0 0 0 Fringe Benefits 5151 Retirement Plan 792 347 1,021 2,042 1,237 5154 Social Security 536 446 808 1,149 849 5157 Group Health Insurance 1,971 2,011 1,689 2,011 3,516 5160 Group Life Insurance 8 6 28 57 60 5163 Workers Compensation 237 220 399 556 442 TOTAL PERSONNEL SERVICES 11,005 9,017 14,633 20,915 17,288 NON-PERSONNEL SERVICES Purchased Services 5306 Heating Fuels 0 2,300 1,754 2,600 2,700 5309 Water, Sewer & Electric 4,028 5,000 3,919 7,000 7,000 5312 Maintenance - Building 800 1,000 1,398 1,700 1,700 5325 Contractual Services 1,646 4,000 1,360 2,500 3,100 5413 Chemical & Ordnance 0 400 0 250 250 TOTAL NON-PERSONNEL SERVICES 6,474 12,700 8,431 14,050 14,750 TOTALCARNEGIE BUILDING 17,479 21,717 23,064 34,965 32,038 CITY OF KAUKAUNA 2018 BUDGET Page 7-143 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Janitor 0.10 0.20 5,226 5,226 11,084 TOTAL 0.10 0.20 7,455 5,226 5,226 11,084 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: CARNEGIE BUILDING Page 7-144 Page 7-145 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: CIVIC PROMOTIONS MISSION STATEMENT Civic promotion is responsible for promoting the public image at the City. Grignon Home contribution, Christmas decorations, Memorial Day contribution and Fox Cities Marathon are some of the programs supported by this department. Increase (Decrease) in 2018 Budget The Civic Promotions budget increased $15,000 or 150% Page 7-146 FUND: 101 DIVISION: LEISURE DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 29,005 10,000 36,502 40,000 25,000 TOTAL NON-PERSONNEL SERVICES 29,005 10,000 36,502 40,000 25,000 TOTAL CIVIC PROMOTIONS 29,005 10,000 36,502 40,000 25,000 Christmas Decorations & Parade Various Civic Promotions 0 CITY OF KAUKAUNA 2018 BUDGET Page 7-147 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2016 - 2017 Goals and Objectives Add 1-2 new programs 2016 - 2017 Accomplishments We did not add any new programs this year. 2017 - 2018 Goals and Objectives Add 1-2 new programs Increase (Decrease) in 2018 Budget The Community Center budget proposed to remain the same for 2018. Service Efforts: INDICATOR AS OF 12/31/15 AS OF 12/31/16 AS OF 6/30/17 # of Community Room bookings 361 - - # of Konkapot Room bookings 367 - - # of Council Chambers bookings - 169 189 # of Hydro View Training Room Bookings - 103 80 XYZ Group Participants 172 198 256 Strong Bones 80 103 80 Stepping On 16 - * * Registration for fall/winter programs is not complete at this time. Page 7-148 FUND: 101 DIVISION: LEISURE DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,725 1,200 465 1,200 1,200 Supplies 5428 Recreation 1,701 1,900 1,183 1,900 1,900 TOTAL NON-PERSONNEL SERVICES 3,426 3,100 1,648 3,100 3,100 TOTAL COMMUNITY CENTER 3,426 3,100 1,648 3,100 3,100 CITY OF KAUKAUNA 2018 BUDGET Page 7-149 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: DANCE CLASSES MISSION STATEMENT This category is intended to provide dance lessons, which include tap, tumbling, ballet, hip hop, lyrical jazz, Irish dance, break dancing & tricks, musical theatre and jazz for boys and girls ages 3 through high school ages. We offer a six-week beginner program in the spring, two 5-week summer sessions and a 28- week program that begins in September and concludes with the annual dance recital in mid April. 2016 - 2017 Goals and Objectives Create and maintain a viable dance studio in the Old Library. Incorporate more instructor involvement in administrative duties. 2016 - 2017 Accomplishments Created and operated new studio in Old Library. Dana Krueger took on some administrative duties. 2017 - 2018 Goals and Objectives Create a new Competition Program. Increase (Decrease) in 2018 Budget The Dance Classes budget is proposed to increase by $2,397 or 3.48%. Service Efforts: INDICATOR 2015 2016 2017 Dance Lessons 244 256 * Beginner Dance Lessons 197 119 115 Summer 128 151 135 Tot Classes 70 42 29* Workshops 18 13 21* * Registration for fall/winter programs is not complete at this time. Page 7-150 FUND: 101 DIVISION: LEISURE DEPT: 55310 DEPARTMENT: DANCE CLASSES 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payroll 24,926 30,589 13,363 30,589 31,483 5107 Overtime Pa y 0 0 1,096 1,096 1,200 Fringe Benefits 5151 Retirement Plan 0 0 75 75 80 5154 Social Security 352 444 281 527 548 5163 Workers Compensation 799 1,126 504 1,127 1,245 TOTAL PERSONNEL SERVICES 26,077 32,159 15,318 33,414 34,556 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 642 1,000 85 1,000 1,000 5208 Travel - City Busines s 0 500 134 500 500 Purchased Services 5325 Contractual Services 6,943 6,325 3,235 6,325 6,325 5328 Advertising 1,901 2,450 0 2,450 2,450 5334 Printing Expense 791 1,000 796 1,000 1,000 Supplies 5404 Clothing Expense 12,657 21,000 2,144 21,000 21,000 5422 Data Processing Supplies 0 1,200 892 1,200 1,200 5428 Recreation 16,860 2,000 1,115 2,000 2,000 5431 Postage 1,200 1,200 0 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 40,992 36,675 8,401 36,675 36,675 TOTAL DANCE CLASSES 67,070 68,834 23,720 70,089 71,231 CITY OF KAUKAUNA 2018 BUDGET Page 7-151 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY MISSION STATEMENT Enhancing People’s Lives And Opens Doors For Curious Minds. 2016 - 2017 Goals and Objectives Address staffing needs. Implement use of Past Perfect so ftware in Local History collection. Explore further collaboration with local historical organizations. Improve volunteer management to better focus skills and abilities. Develop Library website page(s) on City website. Continue developing programs of interest and service to community. Continue activity in POINT. Develop Readers Services with local Senior Centers. Develop Core curriculum for outreach visitations. Begin process for developing Library’s next Long Range Plan. Host Library Board Planning Retreat. Continue to develop Library collections. 2016 - 2017 Accomplishments Sponsored Food for Fines Program Sponsored Back-to-Sch ool Clothing Giveaway Initiated Mini-Food Pantry at Library Sponsored location for AARP tax preparation attended by184 people Revised Employee Handbook Instituted automated volunteer sign in and report management Initiated time and attendance software program Cataloged complete records of Green Bay and Mississippi Canal Company Cataloged and added more than 1,000 pictures to Website Only library in OWLS to have increased circulation in 2016 Participated in ALICE training in conjunction with Police Issued 1100 new library cards in 2016 Annual Fairy Walk had record attendance of over 900 attendees US Cellular had free book give-a-way at Library Continued to attend KASD Family Nights Participated in Poverty Outcome Initiative Network Team Participated in Reach Out and Read Advisory Committee Participated in Fox Cities Reads and Book Festival Worked with KHS JET students Participated in Children’s Expos in Fox Valley Participated in Read on Wisconsin Advisory Committee Programming Librarian participated as Director at Large for Youth Services section of WLA Received $2,000 grant from Best Buy for STEM programming Completed installation of AV equipment in Board and Conference Rooms Succeeded in obtaining 501 (c)3 status for Library Foundation Page 7-152 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY 2017 - 2018 Goals and Objectives Continue developing Library’s next Long Range Plan. Host Library Board Planning Retreat. Continue developing programs of interest and service to community. Continue to develop Library collections. Implement revised staff schedule Develop Capital Improvement Plan for Library Complete Interactive Learning Garden Explore technology collaboration with Kaukauna Utilities Continue collaboration with public and parochial schools and child care centers Increase (Decrease) in 2018 Budget $13,232, 1.38% Service Efforts: 2015 2016 % +/- 2017 (7m o s .) Explanation Patron Access 116,694 123,067 5% 68,680 Door Count Circulation 171,956 182,045 6% 108,855 Total Circulation Checkouts & Renewals 161,844 170,096 5% 100,816 Overdrive 10,026 11,842 18% 7,974 eBook checkouts Teacher Packs 86 107 24% 65 Prepared b y KPL at Teachers’ request Loan Rate 34,488 27,044 -22% 16,332 KPL Items requested by other libraries Borrowing Rate 39,408 40,605 3% 25,715 KPL Patron requests from other libraries Program Attendance 11,961 14,496 21% 12,433 Total Program Attendees Juvenile 11,208 13,524 21% 11,801 Adult 753 972 229% 632 Library Space Usage 0 1,171 N/A 1,004 Total Conference and Study Room Use Study Rooms 0 658 N/A 568 Meeting Rooms 0 513 N/A 436 Computers Use 9,526 9,969 5% 4,433 Total Public Access computer use Wi-Fi Usage 6,885 9,768 42% 7,364 Total Wi-Fi log-ins Virtual Access 43,099 56,477 31% 28,806 Website log-ins Page 7-153 FUND: 101 DIVISION: LEISURE DEPT: 55110 DEPARTMENT: LIBRARY 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 400,786 391,071 191,833 383,123 397,544 5151 Retirement Plan 27,758 33,608 15,089 25,931 26,402 5154 Social Security 24,336 25,728 11,682 22,372 23,068 5157 Group Health Insurance 55,881 52,981 25,550 48,300 51,683 5160 Group Life Insurance 1,225 1,280 471 942 990 5163 Workers Compensation 668 626 322 613 636 TOTAL PERSONNEL SERVICES 510,653 505,294 244,948 481,281 500,323 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Busines s 0 250 24 24 250 5211 Education & Memberships 0 500 684 950 500 Purchased Services 5303 Communications 240 240 130 280 300 5306 Heating Fuels 0 4,000 3,430 4,940 5,000 5309 Water, Sewer & Electric 14,185 8,000 5,140 10,500 10,000 5312 Maintenance - Building 0 110,113 89,661 112,752 122,201 5313 Lease - Building 0 133,140 33,285 133,140 133,140 5325 Contractual Services 9,215 63,500 29,254 64,200 67,150 5328 Advertising 0 600 177 250 150 5331 General Insurance 0 8,400 0 8,400 8,600 Supplies 5401 Office Supplies 0 5,825 4,506 6,400 6,200 5402 Desktop Printing Expense 0 2,000 1,756 2,400 4,600 5422 Data Processing Supplies 0 4,500 4,020 5,300 5,000 5431 Postage 0 675 615 675 600 5441 Library Material 0 65,222 28,102 42,000 60,000 5442 Service Contracts 0 42,961 42,897 48,000 43,688 5444 Library Programs 0 2,750 2,359 3,100 3,500 5499 Miscellaneous 397,627 300 2,239 2,300 300 TOTAL NON-PERSONNEL SERVICES 421,268 452,976 248,279 445,611 471,179 OUTLAY 5804 Office Equipment 00 0 0 0 TOTAL OUTLAY 00 0 0 0 TOTAL LIBRARY 931,921 958,270 493,227 926,892 971,502 CITY OF KAUKAUNA 2018 BUDGET Page 7-154 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Library Director 1.00 1.00 89,107 89,508 92,099 Youth Librarian 1.00 1.00 64,432 64,838 66,715 Technology Coordinator 1.00 1.00 48,388 48,383 49,784 Library Associate 1.00 1.00 33,257 33,260 34,223 Library Associate 0.53 0.53 18,078 17,628 18,138 Library Associate 0.53 0.53 18,078 17,628 18,138 Library Associate 0.53 0.53 18,078 16,861 17,739 Library Associate 0.53 0.53 18,078 16,489 17,349 Library Associate 0.53 0.53 18,078 16,127 17,349 Library Associate 0.53 0.53 16,712 15,772 16,594 Library Associate 0.53 0.53 16,339 15,772 16,594 Library Associate 0.53 0.53 16,332 15,772 16,594 Library Associate 0.53 0.53 16,114 15,085 16,228 TOTAL 8.77 8.77 400,786 391,071 383,123 397,544 2018 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY CITY OF KAUKAUNA Page 7-155 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: SWIMMING POOL MISSION STATEMENT To provide aquatic programs including open swim, swim lessons, water aerobics, lap swimming, volleyball leagues and swimming pool rentals to residents of the City of Kaukauna. To provide all necessary support staff for the safety of the above mentioned programs and facility usage. 2016 - 2017 Goals and Objectives Continue to evaluate potential for and feasibility of splash pad and miniature golf attractions. Evaluate concession stand offerings. Replace water heater on male side of bath house. 2016 - 2017 Accomplishments Pool Evaluation 2017 - 2018 Goals and Objectives Continue to evaluate potential for and feasibility of splash pad and miniature golf attractions. Evaluate concession stand offerings. Replace water heater on male side of bath house. Increase (Decrease) in 2018 Budget The Swimming Pool budget is proposed to increase by $4,346 or 1.23%. Service Efforts: INDICATOR 2015 2016 2017 Days of operation 80 79 81 Daily attendance 38,368 42,068 40,581 Avg. daily attendance 480 532 501 Swimming lesson participants 1,642 1,674 1736 Water aerobic participants 16 15 15 Individual passes issued 652 734 744 Pool rentals 39 hours 42 hours 53 hours Discover SCUBA/Snorkeling 12 25 16 Page 7-156 FUND: 101 DIVISION: LEISURE DEPT: 55410 DEPARTMENT: SWIMMING POOL 2017 2017 OBJECT 2016 2017 6 MONTHS ESTIMATED 2018 CODE DESCRIPTION ACTUAL BUDGET ACTUAL ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 36,049 41,394 18,738 41,032 42,384 5104 Temporary Payroll 134,472 165,096 33,658 165,096 169,940 5107 Overtime Pa y 172 0 0 0 0 5119 Longevity Pa y 94 112 0 112 127 Fringe Benefits 5151 Retirement Plan 3,529 4,561 2,157 4,213 4,305 5154 Social Security 4,484 5,569 1,890 5,541 5,716 5157 Group Health Insurance 13,337 14,214 7,551 13,149 14,076 5160 Group Life Insurance 61 64 32 64 68 5163 Workers Compensation 5,173 7,169 1,748 7,154 7,909 TOTAL PERSONNEL SERVICES 197,372 238,179 65,775 236,362 244,525 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,195 1,000 0 1,000 1,000 5208 Travel - City Busines s 0 100 0 100 100 Purchased Services 5303 Communications 80 160 43 160 160 5306 Heating Fuels 8,108 10,000 211 10,000 10,000 5309 Water, Sewer & Electric 18,798 15,000 5,850 15,000 15,000 5312 Maintenance - Building 11,244 20,000 6,083 20,000 20,000 5318 Maintenance - Automotiv e 125 1,500 1,344 1,500 1,500 5325 Contractual Services 22,292 23,085 14,731 23,085 23,085 5328 Advertising 2,248 2,550 1,315 2,550 2,550 Supplies 5401 Office Supplies 1,300 2,000 823 2,000 2,000 5404 Clothing Expense 1,712 3,500 0 3,500 3,500 5407 Automotive Supplies 156 800 178 800 800 5410 General Supplies 4,096 3,500 800 3,500 3,500 5413 Chemical & Ordnance 5,086 4,125 918 4,125 4,125 5422 Data Processing Supplies 42 1,200 0 1,200 1,200 5425 Botanical & Agricultural 2,122 2,350 0 2,350 2,350 5428 Recreation 1,043 1,000 400 1,000 1,000 5431 Postage 1,208 1,200 1,200 1,200 1,200 5440 Concession Product 22,451 18,000 4,981 18,000 18,000 TOTAL NON-PERSONNEL SERVICES 103,307 111,070 38,877 111,070 111,070 OUTLAY 5804 Office Equipment 0 4,000 0 0 2,000 TOTAL OUTLAY 0 4,000 0 0 2,000 TOTAL SWIMMING POOL 300,679 353,249 104,652 347,432 357,595 CITY OF KAUKAUNA 2018 BUDGET Page 7-157 NUMBER OF 2017 2018 FULL-TIME EQUIVALENTS 2016 2017 ESTIMATED PROPOSED TITLE OF POSITION 2017 2018 ACTUAL BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 23,828 23,590 24,272 Office Assistant 0.33 0.33 12,340 12,216 12,570 Laborer 0.10 0.10 5,226 5,226 5,542 TOTAL 0.76 0.76 36,049 41,394 41,032 42,384 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: SWIMMING POOL Page 7-158 Page 7-159 CITY OF KAUKAUNA 2018 BUDGET DIVISION: LEISURE DEPARTMENT: YOUTH SPORTS MISSION STATEMENT To provide the youth of the City of Kaukauna with a broad range of programs to include a variety of sports programs, i.e. softball, soccer, T-ball, Rec-Ball, wrestling, flag football, baseball, and gymnastics. Provide all necessary staff for safe and adequate supervision of various programs and activities being offered. Provide staff for Safety Town and Kidz Academy programs. 2016 - 2017 Goals and Objectives Add two new programs. 2016 - 2017 Accomplishments Added MLB Home Run Derby, Zumba Kids and Zumba Kids Jr fitness classes and SCRAPS Scrapbooking class. 2017 - 2018 Goals and Objectives