2020-Adopted-Budget-1

CITY OF KAUKAUNA 2020 BUDGET ANTHONY PENTERMAN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Diana Driessen 2 nd District – Tim Roehrig / Philip Kohne 3 rd District – Brian Schell/ Sue Duda 4 th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT HEADS Director of Public Works - John Sundelius Library Director – Ashley Thiem-Menning Finance Director – William Van Rossum Naturalist – Debra Nowak Fire Chief – Jacob Carrel Planning/Comm Development - Robert Jakel Human Resources – Denise Vanderloop Police Chief – Jamie Graff ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – Carley Windorff City Clerk/Treasurer – Sally Kenney Pr esident of the Council – Michael Coenen Office of the Mayor    920‐766‐6310    (fax) 920‐766‐6324      Memorandum    To:  President Coenen and Members of the Common Council    From:  Mayor Anthony Penterman    Date:  November 11, 2019       Our municipal government strives to enhance the quality of life in the City of Kaukauna through  cooperation with the City Council, staff, the community, Kaukauna Service Organizations and area  businesses.  Let us  combine our diverse backgrounds and skills to achieve common goals and establish  new priorities with an emphasis on respect, fairness, and compulsion to serve our citizens’ needs.      We, as a City, have found creative sources of financing for many projects within this budget.  Given state  imposed limitations, we were still able  to come in with an extremely good tax rate without the  elimination of services.  Through past budgeting decisions, the City of Kaukauna is in a sound fiscal  position compared to many Wisconsin communities allowing 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 2020 Budget will increase the City’s assessed tax rate by $0.204 per  $1,000 of assessed value which is a 2.16% increase.      2.  Property Tax Levy ‐ The City’s tax levy increased $292,748 or 3.32%.  Under state law, the levy is  allowed to increase 2.010%, 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 2020 are $14,589,833 – an  increase of 2.7%.  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 $4,772,376 on December  31, 2019.  This fund balance exceeds the Council objective of $2,188,647 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 2020 Capital Improvement Program will see an   investment in our community that will benefit our residents and instill pride in our City.      In 2019, the City finished renovations to the new Recreation Department offices and the  Community Room.  These facilities, attached to the Fire Station, provided efficiency in delivering  public services for the Streets, Parks, and Recreation Departments.  Also completed in 2019 was  the Kaukauna Public Library Interactive Learning Garden and construction began on the  adjoining trail and Gathering of the Pike Plaza and sculpture.      In 2020, construction will begin on the boardwalk trail and pedestrian bridge to Little Chute  which will create a dynamic trail network which  will improve the quality of life for all residents.    2020 Budget Letter  Page 2        Our park system will be further enhanced by improvements to Haas Road Park and the  downtown’s Fassbender Park.  The City has also initiated a study to relieve flooding issues in the  Kaukauna southwest district.    6.  Economic Development – Our downtown continues to see some positive  activity.  In 2018‐19,  we saw 16 new businesses locate in our downtown business district with the potential of several  more in 2020.  Overall, we have seen 27 new business open in the last 18 months with 3 more  coming soon.  We will continue to encourage our residents to shop local and invite both large  and small business to locate within our City.      In 2020, there are already 16 scheduled events for Hydro Park including the popular Live! from  Hydro concert series and a special concert on July 3.  The renovation of Fassbender Park will  include amphitheater‐type seating and allow us another venue for smaller live performances.       The City witnessed strong growth in single family housing coupled with new commercial  ventures.  The City annexed 78.5 acres off Haas Road for the future Blue Stem Meadows  development and 40 acres off STH 55 for future single family residential housing and sports  facilities. Wildlife Heights and  Hurkman Heights subdivisions have also seen strong residential  growth.    Aurora BayCare Medical Center is currently under construction in Commerce Crossing with its  projected first patient in June 1, 2020.  Our Industrial Park Network will see the expansion of  Badger Quick Stop to include new solar technology and Velocity Water Works broke ground this  summer on their new 19,000+ sq. ft. facility.     7.  Statements on Budget – The 2020 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. This Budget does not include the requested full time City library position, and the  part time seasonal DPW help along with various other items from larger  departments.          The Capital Improvement Plan continues to invest in our parks to maintain their beautiful,  aesthetic surroundings.  I am committed to seeing our City parks maintained.        Our City Department Heads are constantly looking at ways to be fiscally responsible without  jeopardizing the safety and services of our residents.       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.        AP/kk  CITY OF KAUKAUNA 2020 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 Grignon Mansion Fund Revenue & Expenditure Summary ............................................................... 3-17 Solid Waste Fund Revenue & Expenditure Summary ....................................................................... 3-18 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-19 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-20 Industrial Park Fund Revenue & Expenditure Summary ................................................................... 3-21 Park Development Fund Revenue & Expenditure Summary ............................................................. 3-22 Space Needs Fund Revenue & Expenditure Summary ..................................................................... 3-23 Municipal Services Department Building Fund Revenue & Expenditure Summary .......................... 3-24 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-25 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-26 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-27 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-29 Tax Incremental District #9 Fund Revenue & Expenditure Summary ............................................... 3-30 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-31 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-32 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 Intergov Revenue Comparison…… ................................................................................................. .. 4-5 Special Assessment Revenue Comparison……................................................................................ 4-6 Other Revenue Comparison…… .................................................................................................... ... 4-7 Sanitary Sewer Revenue Comparison…… ........................................................................................ 4-8 Storm Sewer Revenue Comparison…… ........................................................................................... 4- 9 CITY OF KAUKAUNA 2020 BUDGET TABLE OF CONTENTS LONG-TERM DEBT PAGE 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 Street and Sidewalk Capital Projects Fund Revenues & Expenditures Summary ............................ 6-3 Equipment Capital Projects Fund Revenues & Expenditures Summary ........................................... 6-4 Parks and Pool Capital Projects Fund Revenues & Expenditures Summary .................................... 6-5 Buildings and Miscellaneous Capital Projects Fund Revenues & Expenditures Summary ............... 6-6 Capital Projects Five-Year Plan ......................................................................................................... 6-7 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 Community Enrichment………………… ……………………………… …………………………………...7-22 Elections ............................................................................................................................................. 7-24 Finance ............................................................................................................................................... 7-26 Streets, Parks, and Recreation (SPAR) Building Maintenance ......................................................... 7-30 Human Resources ............................................................................................................................. 7-32 Information Technology ...................................................................................................................... 7-34 Mayor ................................................................................................................................................. 7-36 Municipal Service Building ................................................................................................................. 7-40 Municipal Justice ................................................................................................................................ 7-46 Office Equipment & Supplies ............................................................................................................. 7-48 Planning/Community Development .................................................................................................... 7-52 Public Safety Expenditures Detail: Building Inspection ............................................................................................................................. 7-52 Ambulance ......................................................................................................................................... 7-54 Fire ..................................................................................................................................................... 7-58 Fire Safety .......................................................................................................................................... 7-64 Police .................................................................................................................................................. 7-68 School Patrol ...................................................................................................................................... 7-74 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-78 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-80 Bus Subsidy ....................................................................................................................................... 7-82 Engineering ........................................................................................................................................ 7-84 Equipment Maintenance & Replacement ........................................................................................... 7-90 Forestry .............................................................................................................................................. 7-92 Snow & Ice Control ............................................................................................................................ 7-94 Street Department Administration ...................................................................................................... 7-96 CITY OF KAUKAUNA 2019 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Lighting .................................................................................................................................... 7-102 Street Maintenance ............................................................................................................................ 7-104 Street Signs & Markers ...................................................................................................................... 7-108 Traffic Control ..................................................................................................................................... 7-110 Weed Control ..................................................................................................................................... 7-112 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-114 Refuse Disposal ................................................................................................................................. 7-116 Leisure Expenditures Detail: Adult Programs .................................................................................................................................. 7-118 Athletic Fields ..................................................................................................................................... 7-122 Carnegie Building ............................................................................................................................... 7-124 Civic Promotions ................................................................................................................................ 7-126 Community Center ............................................................................................................................. 7-128 Dance Classes ................................................................................................................................... 7-130 Library ................................................................................................................................................ 7-132 Swimming Pool .................................................................................................................................. 7-136 Youth Programs ................................................................................................................................. 7-140 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-144 Emergency Government Expenditures Detail: Civil Defense ...................................................................................................................................... 7-146 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-148 Property & Liability Insurance ............................................................................................................ 7-150 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 ..................................................................................................... 11-8 Appendix C - Environmental Center Budget Detail ............................................................................ 11-10 Appendix D - Glossary ....................................................................................................................... 11-14 CITY OF KAUKAUNA 2020 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 2020 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 some of 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 2020 BUDGET HOW TO READ THE BUDGET The budget do cument represents the financial support for the operation of the City of Kaukauna and goals of the City Council and management for the 2019 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 2020 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 2020 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 2020 operating budget does not anticipate any reduction in services. The 2020 capital improvement budget includes approximately $4,890,000 for street and sidewalk improvements, $1,800,000 for utility improvements, $500,000 for municipal equipment, $1,410,000 for park improvements and $1,300,000 for phase 4 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 2020 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 2020 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 2020. The storm sewer utility rate was increased from $84.00 per ERU per year to $90 per ERU per year January 1, 2019. This rate is budgeted to remain the same for the 2020 budget. The assessed tax rate for the City is projected to increase by $0.18 or 1.96%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to decrease significantly at 5.34%. Page 1 - 5 CITY OF KAUKAUNA 2020 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 $4,772,376 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2020 budget of $14,590,978 equals $2,188,646. Cash reserves more than City Council directive will be used to address 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. It also assists in the lower bond interest rates as bond rating companies look for 30% of operating budget in reserves. 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 been considered for the general operating fund. There is planning in place for capital projects and debt service planning. 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 2020 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 73.3% of the allowable legal limit as of December 31, 2019. However, approximately 24.0% of the allowable legal limit is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8, 9, 10 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 2020 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2020 is balanced and provides for the needs and requirements of the City. The budget for 2020 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, 9, 10 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 2020 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 37.14% of General Fund revenue, is budgeted to decrease 9.7%. The tax levy increase is primarily the result of increased debt service requirements. 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, 1.45%, 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 26.9% of all general fund revenue, is budgeted to increase $231,265 or 6.3%. Debt Service Requirements - Since 1993, the total outstanding debt has risen while the long-term debt as a percent of the legal limit has decreased to approximately 73.3%. 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 24.0% of the current outstanding debt is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8 9, 10 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 2020 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 2020 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2020 Capital Projects Budget will require the issuance of approximately $5,400,000 of general obligation long-term debt of which $1,200,000 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 $3,000,000 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 $4,772,376 as of December 31, 2019. 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 2020 since general fund balance exceeds the year-end target of $2,188,647. 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 $383,036 or 2.7%. The property tax component decreased $580,769 or 9.7%. 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 2019, this tax represents 16.1% of total general fund revenue sources. This tax source is budgeted to stay the same in 2020. The reason for the increase showing on the renew page in section 3 is a change in accounting. The tax rate and book value of the assets in the city limits is what drives this revenue. There are many variables that go into the calculation that makes it difficult to project accurately. Intergovernmental revenues are expected to increase $231,265. State shared revenue and expenditure restraint are budgeted to also increase $83,892 this year. The State highway aids are budgeted to increase $16,631. 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 the International Association of Fire Fighters AFL-CIO Kaukauna Local 1594 unit, but are still in negotiations with Kaukauna Professional Police Association for the 2020 budget The continued goal of management is to minimize the use of long-term debt to purchase large pieces of equipment. The 2020 general fund expenditure budget of $14,590,978 increased $382,534 or 2.7%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $262,240 in revenues for 2020. 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 2020 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 2020 budget process appears on the following page. Page 1 - 10 2020 Budget Preparation and Approval Process Schedule                         August 23 – Distribution of  5 Year Capital Improvement project (CIP) list to Department Heads   August 26 – Distribution of Budget worksheets to Department Heads   September 5 th – Review CIP internally with Department Heads   September 13th – Non – Personnel Budgets Due   September 17 – Present 5 Capital improvement (CIP) to committee/Council for feedback   September 19th through 24 – Administrative Budget Round Table (Discuss budget items) as an  aggregate    September 30th – Present Non‐personnel items to Finance/Personnel committee for feedback   October 14h  – Present Personnel items to Finance/Personnel committee for feedback (Unless  these items are ready and go before committee on Sept 30th)   November 11TH – Proposed Budget Presentation to Council at 6pm   November 19th – Public Hear and Budget Adoption        Page 1 - 11 CITY OF KAUKAUNA 2020 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Principal Planner Planning/Engineering Technician (2/3) Community Development Coordinator Intern (P/T) APPOINTED COMMITTEES LIBRARY Library Director Asst Library Director Technology Coordinator Library Associate Library Associates (P/T) CITY/SCHOOL PARK IMPROVMENT ADVISORY COMMITTEE 1000 ISLANDS ENVRNMTL CNTR ENVIRONMENTAL CENTER Director/Naturalist Asst Naturalist (P/T) Admin Assistant (P/T) Site Manager (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 Office Assistant (P/T) MAYOR Mayor Administrative Coordinator 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 PR Media Specialist 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 1.25 0.00 0.00 1.25 0.00 0.00 1.25 0.00 0.00 0.00 0.00 Street, Park, Rec (SPAR) Maint. 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Clerk/Treasurer 2.00 0.00 0.00 2.00 0.50 0.00 2.00 0.50 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 0.30 0.00 0.00 0.00 0.00 0.00 0.00 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. 3.50 0.00 2.00 3.50 0.00 2.00 3.50 0.00 2.00 0.00 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 27.00 2.86 0.00 27.00 2.86 0.00 27.00 2.86 0.00 0.00 0.00 0.00 School Patrol 0.00 2.14 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 2.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Forestry 1.20 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.00 Snow & Ice Removal 2.10 0.00 0.00 0.00 0.00 0.00 0.00 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 1.55 0.00 0.00 1.50 0.00 0.00 1.50 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 20.00 0.00 2.10 20.00 0.00 2.10 0.00 0.00 0.00 Street Signs & Markers 0.85 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.00 Traffic Control 0.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Weed Control 0.20 0.00 1.60 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 0.00 Refuse Collection 3.90 0.00 1.90 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 0.00 Adult Sports 0.66 0.00 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 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.00 Carnegie Buildign 0.20 0.00 0.00 0.00 0.00 0.00 0.00 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 0.66 0.10 40.00 0.66 0.00 40.00 0.66 0.00 40.00 0.00 0.00 0.00 Youth Sports 0.66 0.00 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 1.50 0.00 0.06 1.50 0.00 0.06 0.00 0.00 0.00 Parks 3.80 0.00 1.70 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 0.00 TOTAL 92.88 29.62 109.96 92.98 30.02 109.96 92.98 30.02 109.96 0.00 0.00 0.00 2020 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2019 2020 INCREASE/DECREASE2018 Page 1 - 13 Page 1 - 14 CITY OF KAUKAUNA 2020 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2018 2019 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 6,000,430 5,419,661 (580,769) -9.68% 1,000 ISLANDS ENVIRONMENTAL CENTER 156,538 163,550 7,012 4.48% DEBT SERVICE 2,827,991 3,676,496 848,505 30.00% Grignon Mansion 0 18,000 18,000 0.00% TOTAL MUNICIPAL LEVY 8,823,643 9,277,707 292,748 3.32% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2018 & 2019 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2018 2019 (DECREASE) 2018 2019 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,990,163.44 9,277,707.38 287,543.94 3.20 8.68928 8.45620 (0.23308) (2.68) KAUKAUNA SCHOOL DISTRICT 9,002,792.59 9,599,897.13 597,104.54 6.63 8.70149 8.74987 0.04838 0.56 FOX VALLEY TECHNICAL COLLEGE 1,092,851.35 1,122,651.38 29,800.03 2.73 1.05628 1.02325 (0.03303) (3.13) OUTAGAMIE COUNTY* 4,833,192.73 4,155,097.11 (678,095.62) (14.03) 4.67143 3.78718 (0.88425) (18.93) ENVIRONMENTAL TIF DISTRICT NO. 1 93,174.41 92,975.68 (198.73) (0.21) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 58,159.16 81,069.16 22,910.00 39.39 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 20,261.04 69,503.89 49,242.85 243.04 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 936,397.85 861,298.69 (75,099.16) (8.02) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,714.42 121,192.03 1,477.60 1.23 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 14,613.19 20,074.64 5,461.45 37.37 --- --- --- --- SUBTOTAL 25,161,320.18 25,401,467.09 240,146.91 0.95 23.11848 22.01650 (1.10198) (4.77) STATE CREDIT - SCHOOLS (1,636,575.58) (1,669,301.98) (32,726.40) (2.00) (1.50) (1.45) 0.06 3.78 NET LEVY AND TAX RATE 23,524,744.60 23,732,165.11 207,420.51 0.88 21.61484 20.56971 (1.04513) (4.84) 2020 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2018 & 2019 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2018 2019 (DECREASE) 2018 2019 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 8,990,163 9,277,707 287,543.94 3.20 9.4798111 9.6841680 0.2043568 2.16 KAUKAUNA SCHOOL DISTRICT 9,002,793 9,599,897 597,104.54 6.63 9.4931300 10.0204700 0.5273400 5.55 FOX VALLEY TECHNICAL COLLEGE 1,092,851 1,122,651 29,800.03 2.73 1.1523700 1.1718400 0.0194700 1.69 OUTAGAMIE COUNTY 4,833,193 4,155,097 (678,095.62) (14.03) 5.0964300 4.3371300 (0.7593000) (14.90) ENVIRONMENTAL TIF DISTRICT NO. 1 93,174 92,976 (198.73) (0.21) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 58,159 81,069 22,910.00 39.39 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 20,261 69,504 49,242.85 243.04 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 936,398 861,299 (75,099.16) (8.02) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,714 121,192 1,477.60 1.23 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 14,613 20,075 5,461.45 37.37 --- --- --- --- SUBTOTAL 25,161,320 25,401,467 240,147 0.95 25.2217 25.2136 (0.0081) (0.03) STATE CREDIT - SCHOOLS (1,636,575.58) (1,669,301.98) (32,726.40) (2.00) (1.64) (1.66) (0.02) (1.00) NET LEVY AND TAX RATE 23,524,744.60 23,732,165.11 207,420.51 0.88 23.5813 23.5567 (0.0246) (0.10) 2020 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2020 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2018 & 2019 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2018 2019 (DECREASE) % REAL ESTATE Residential 719,361,400 732,050,600 12,689,200 1.76% Commercial 174,747,600 176,693,100 1,945,500 1.11% Manufacturing 72,493,800 70,996,500 (1,497,300) -2.07% Agricultural 39,300 33,400 (5,900) -15.01% TOTAL REAL ESTATE 966,642,100 979,773,600 13,137,400 1.36% PERSONAL PROPERTY Machinery, Tools & Patterns 16,150,500 14,028,100 (2,122,400) -13.14% Furniture, Fixtures & Equipment 11,010,300 8,814,700 (2,195,600) -19.94% All Other Personal Property 3,844,000 4,874,900 1,030,900 26.82% TOTAL PERSONAL PROPERTY 31,004,800 27,717,700 (3,287,100) -10.60% TOTAL ASSESSED VALUATION 997,646,900 1,007,491,300 9,850,300 0.99% TOTAL ASSESSED VALUATION Calumet County 47,200 47,200 0 0.00% Outagamie County 997,646,900 1,007,491,300 9,844,400 0.99% TOTAL ASSESSED VALUATION 997,694,100 1,007,538,500 9,844,400 0.99% TOTAL CITY (Excluding TID Increments) Calumet County 46,500 46,600 100 0.22% Outagamie County 1,088,364,100 1,153,747,100 65,383,000 6.01% TOTAL INCLUDING TID INCREMENTS 1,088,410,600 1,153,793,700 65,383,100 6.01% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 4,030,300 4,223,000 192,700 4.78% TID NO. 4 2,515,700 3,682,200 1,166,500 46.37% TID NO. 5 876,400 3,156,900 2,280,500 0.00% TID NO. 6 40,504,300 39,120,600 (1,383,700) -3.42% TID NO. 8 5,178,300 5,504,600 326,300 6.30% TID NO. 9 632,100 911,800 279,700 44.25% TID NO. 10 0 0 0 0.00% TOTAL TID INCREMENTS 53,737,100 56,599,100 2,862,000 5.33% TOTAL EXCLUDING TID INCREMENTS 1,034,627,000 1,097,148,000 68,245,100 6.60% ASSESSMENT RATIO - OUTAGAMIE CTY 91.661% 87.320% ASSESSED VALUATION EQUALIZED 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 732,050,600 176,693,100 70,996,500 33,400 14,028,100 8,814,700 4,874,900 Assessed Value Real Estate and Personal Property 2020 BUDGET City of Kaukauna Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 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 2018 8,990,163 4,863,395 2019 9,259,707 4,772,376 * * Preliminary estimate for 2020 budget 2020 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2010 THROUGH 2019 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2,767,215 3,077,961 4,056,645 4,229,908 4,458,760 4,788,620 4,546,801 4,532,987 4,863,395 4,772,376 FUND BALANCE FISCAL YEAR 2020 BUDGET City of Kaukauna 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 FUND FUND FUND FUND FUND BALANCE AS OF DECEMBER 31, 2018 Inventories and Prepaid Expenses 37,344 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 54,341 837,780 5,205,828 2,723,315 83,452 995,279 0 628,754 Unassigned 4,426,051 0 0 0 (5,125,549) 000 0 Total 4,863,395 54,341 837,780 5,205,828 (2,402,234) 83,452 995,279 0 628,754 PROJECTED CHANGE IN FUND BALANCE FROM 2019 OPERATIONS, Revenues And Operating Transfers In 13,848,754 212,038 212,000 3,676,496 4,316,366 0 1,911,189 500 1,255,000 Expenditures And Operating Transfers Out (13,939,773) (224,997) (100,000) (6,943,459) (3,090,000) 0 (1,740,000) 0 (802,819) Total (91,019) (12,959) 112,000 (3,266,963) 1,226,366 0 171,189 500 452,181 ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 00 0 0 0 000 0 Transfers From Other Funds 0 0 0 3,266,963 0 000 0 Total 0 0 0 3,266,963 0 0 0 0 0 BALANCE AS OF DECEMBER 31, 2019 Inventories and Prepaid Expenses 37,344 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 400,000 54,341 837,780 5,205,828 2,723,315 83,452 995,279 0 628,754 Unassigned 4,335,032 (12,959) 112,000 0 (3,899,183) 0 171,189 500 452,181 Total 4,772,376 41,382 949,780 5,205,828 (1,175,868) 83,452 1,166,468 500 1,080,935 2020 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2019 Page 2 - 8 CITY OF KAUKAUNA 2019 2018 2018 2019 ESTIMATED 2020 FUND ACTUAL BUDGE T BUDGET ACTUAL BUDGE T REVENUES General 13,735,315 13,848,061 14,207,942 13,848,754 14,584,478 Special Revenues 1000 Islands 222,076 212,322 219,038 212,038 230,550 Redevelopment Authority 115,667 191,733 229,500 212,000 235,000 Special Assessment 1,009,698 1,250,208 1,565,000 1,911,189 1,700,000 Debt Service 10,712,932 6,469,974 11,130,865 7,031,290 6,943,459 Capital Projects 6,925,329 3,510,000 43,675 4,234,405 7,451,000 Space Needs Fund 103,301 103,301 12,750 1,270,470 12,750 Park Development Fund 15,000 15,000 0 0 0 Enterprise Storm Water Utility 1,114,306 1,121,000 1,211,000 1,257,550 1,311,000 Sanitary Sewer Utility 1,443,159 3,486,305 3,502,500 3,410,100 3,452,500 TOTAL REVENUES 35,396,783 30,207,904 32,122,270 33,387,796 35,920,737 EXPENDITURES General 13,694,785 13,261,557 14,208,443 13,939,773 14,584,478 Special Revenue 1,000 Islands 222,076 212,789 219,038 224,997 230,550 Redevelopment Authority 112,999 91,847 150,000 100,000 100,000 Special Assessment 0 1,470,000 1,765,000 1,740,000 2,010,000 Debt Service 7,031,291 4,919,390 7,373,350 7,031,291 6,943,459 Capital Projects 0 0 1,267,140 3,090,000 7,350,000 Space Needs Fund 376,759 2,180,659 1,000,000 802,819 3,480,090 Park Development Fund 0 319 0 0 0 Enterprise Storm Water Utility 239,925 676,253 720,150 711,995 759,468 Sanitary Sewer Utility 2,422,421 2,762,726 2,723,095 2,935,980 2,901,211 TOTAL EXPENDITURES 24,100,255 25,575,540 29,426,215 30,576,854 38,359,256 2020 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 2019 2018 2018 2019 EST IMATED 2020 DESCRIPTION BUDGET ACTU AL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 6,107,762 5,359,704 6,000,430 6,000,430 5,419,661 Public Accommodation Tax 4,500 3,447 4,000 4,000 4,000 In Lieu of Taxes - Utilities 1,482,406 2,260,217 1,629,156 1,629,156 2,375,000 In Lieu of Taxes - Round House 20,150 20,144 20,284 20,284 20,616 In Lieu of Taxes - Housing Authority 19,159 19,159 19,159 19,820 19,500 In Lieu of Taxes - Local 400 10,000 10,000 10,000 10,000 10,000 In Lieu of Taxes - WPPI 100,000 100,000 100,000 100,000 100,000 Property Tax Chargebacks 0 125,173 0 0 4,000 County Sales Tax 0 0 0 0 167,000 TOTAL TAXES 7,743,977 7,897,844 7,783,030 7,783,691 8,119,777 INTERGOVERNMENTAL State Shared Revenue State Expenditure Restraint 87,210 87,210 87,210 90,718 89,162 State Law Enforcement Grants 4,000 11,184 4,000 1,200 10,000 State Connecting Hwy Aid 63,288 63,288 63,246 63,246 74,888 State General Transportation Aid 230,825 230,642 256,135 256,135 282,732 State Personal Property Aid 0 0 93,000 93,526 93,179 State Computer Aid 65,238 65,415 66,197 65,238 66,998 Video Service Provider Aid 0 0 0 0 14,086 County Library Aid 250,485 250,778 269,403 269,711 274,275 TOTAL INTERGOVERNMENTAL 701,046 708,518 839,190 839,773 905,320 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 20,000 29,775 12,000 17,800 20,000 Bartender License 9,600 17,595 11,000 5,000 11,000 Cigarette License 200 300 1,000 350 400 Amusement 2,000 2,030 3,000 2,080 2,500 Weights & Measures 7,000 13,516 11,000 10,000 11,000 Electrical License 0 0 1,000 0 0 Constractor License 0 0 1,000 0 0 Misc. Licenses 301 681 2,000 600 1,000 Cable Television Franchise Fee 126,000 136,746 123,000 140,893 135,000 Non-business License Bicycle License 08 1 0 0 0 Dog and Cat License 5,000 4,146 6,740 6,600 6,700 Chicken Permits 100 24 0 100 100 Other License 2,500 0 0 0 0 Construction & Building Permits Building Permits 175,000 196,395 159,866 155,000 160,000 Electrical Permit 0 0 37,534 0 0 Sign Permit 0 0 600 0 0 Law & Ordinance Violations Court Fines & Forfeitures 95,000 89,345 90,000 80,000 85,000 Police Fines 21,500 26,747 22,500 25,000 24,000 Police Fees 2,500 4,313 2,800 3,000 3,000 TOTAL REGULATION & COMPLIANCE 466,701 521,620 485,050 446,423 459,700 CITY OF KAUKAUNA 2020 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 2 CITY OF KAUKAUNA GENERAL FUND 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTU AL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 800 530 840 1,100 1,000 General Government Fees 400 680 612 50,000 1,000 Real Estate Report Request Fees 9,400 10,850 6,398 12,000 12,000 Publication Fees 1,100 1,325 1,150 1,500 1,500 Law Enforcement Fees 3,000 2,199 3,000 2,800 3,000 Ambulance Fees - Covered Services 550,000 647,710 600,000 600,000 600,000 Other Public Safety 00 0 0 0 Highway & Street Dept Charges 0 336 100 175 150 Engineering Inspection Fees 00 0 0 0 Weed & Nuisance Control Charges 5,500 5,823 5,500 6,700 8,000 Alcohol & Drug Abuse Donations 1,100 10,438 1,100 2,800 1,100 Library Fines & Fees 13,400 13,066 15,000 14,020 15,030 Park Fees 3,000 2,615 3,000 9,041 10,533 Community Center Fees 1,400 2,873 5,000 10,933 11,500 Swimming Pool Fees 129,975 85,300 135,000 144,421 141,000 Community Enrichment Event Fees 0 5,500 70,000 45,506 45,000 Recreation Fees 139,600 159,957 140,000 151,075 147,020 Plan Deposits 750 0 100 100 100 TOTAL CHARGES FOR SERVICE 859,425 949,201 986,800 1,052,171 997,933 USE OF MONEY & PROPERTY Interest on Investments 18,000 81,388 30,000 95,000 73,500 Sale of City Equipment 0 1,344 2,000 2,000 2,000 Insurance Recovery 0 5,777 10,000 34,383 20,000 TOTAL USE OF MONEY & PROPERTY 18,000 88,509 42,000 131,383 95,500 OPERATING TRANSFERS IN Grant Funds 0 3,422 0 00 Solid Waste Fund 125,000 313,970 188,052 188,052 174,000 Storm Water Utility 92,009 92,009 94,333 94,333 97,440 Sanitary Sewer Utility 116,728 90,991 113,578 113,578 117,098 Kaukauna Utility Shared Services 40,000 40,000 40,000 40,000 40,000 Kaukauna Utility Contribution 175,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 548,736 690,392 585,963 585,963 578,538 Application of Unassigned Fund Balance 400,000 0 400,000 0 395,000 TOTAL NON-COVERED SERVICES 10,737,885 10,856,084 11,122,033 10,839,404 11,551,768 2020 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTU AL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,209,375 2,203,181 2,209,375 2,203,181 2,072,080 Expend Restraint - Covered Services 169,290 169,290 169,290 176,100 173,078 Fire Insurance Dues - Covered Services 41,000 44,239 41,000 49,000 47,000 State Connecting Hwy Aid - Covered Services 27,124 27,124 27,105 27,105 32,095 General Transportation Aid - Covered Services 538,591 538,164 627,088 538,164 692,206 TOTAL INTERGOVERNMENTAL 2,985,380 2,981,997 3,073,859 2,993,550 3,016,459 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 36 50 50 50 Garbage Collection - Covered Services 2,400 1,013 1,464 2,550 2,500 Recycling Proceeds 3,600 6,321 4,536 6,200 5,500 Snow Removal - Covered Services 6,000 2,611 6,000 7,000 8,200 TOTAL CHARGES FOR SERVICE 12,050 9,981 12,050 15,800 16,250 TOTAL - COVERED SERVICES 2,997,430 2,991,978 3,085,909 3,009,350 3,032,709 TOTAL REVENUE SOURCES 13,735,315 13,848,061 14,207,942 13,848,754 14,584,478 2020 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 $9,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2019 2020 Page 3 - 5 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T GENERAL GOVERNMENT Assessment 28,000 29,031 101,752 100,552 42,952 Auditing Services 21,500 16,000 23,000 26,500 25,500 City Attorney 179,223 167,887 164,891 164,855 170,586 Clerk/Treasurer 203,364 210,124 235,647 229,317 238,574 Commissioners 5,172 4,525 5,072 4,682 4,574 Common Council 41,723 45,664 42,669 42,759 42,883 Elections 33,560 30,722 22,352 28,860 52,389 Finance 389,403 379,634 415,610 416,931 427,870 SPAR Builidng Maintenance 89,415 154,168 130,000 113,550 51,550 Human Resources 133,300 100,141 166,800 129,750 174,750 Information Technology 174,088 240,645 215,593 215,593 224,093 Mayor 218,919 203,117 206,643 208,841 209,707 Municipal Building Maintenance 117,949 114,458 99,000 102,000 101,700 Municipal Judge 47,838 34,882 48,590 48,447 49,691 Office Equipment & Supplies 20,500 17,399 20,500 22,107 20,750 Planning/Community Development 329,984 265,853 306,986 305,657 342,510 Community Enrichment 0 676 59,872 59,868 64,246 TOTAL GENERAL GOVERNMENT 2,033,938 2,014,927 2,264,977 2,220,268 2,244,325 PUBLIC SAFETY Ambulance 60,675 52,578 60,175 57,450 64,175 Building Inspection 122,833 60,301 160,500 160,500 91,920 Police 3,015,170 2,961,031 3,179,961 3,190,803 3,284,715 School Patrol 65,805 57,266 67,590 66,240 67,863 TOTAL PUBLIC SAFETY 3,264,483 3,131,177 3,468,226 3,474,993 3,508,673 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 2,500 8,499 4,800 7,000 2,500 TOTAL HEALTH & SOCIAL SERVICES 2,500 8,499 4,800 7,000 2,500 TRANSPORTATION Bridge Maintenance 7,800 9,243 7,700 1,700 4,500 Bus Subsidies 30,000 35,802 30,000 29,111 30,000 Engineering 445,152 447,065 447,355 442,923 460,479 Equipment Maintenance & Replacement 279,011 131,859 77,400 79,425 80,425 Forestry 117,948 64,340 9,400 9,668 10,200 Street Department Administration 173,229 174,079 179,051 178,049 185,417 Street Lighting 236,500 255,572 236,200 216,800 219,200 Street Maintenance 475,046 1,317,214 2,019,317 2,117,962 2,124,580 CITY OF KAUKAUNA 2020 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 6 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T TRANSPORTATION (CON'T) Street Signs & Markers 101,373 64,214 20,850 21,550 22,650 Traffic Controls 29,059 27,887 15,900 14,500 18,700 Weed Control 37,351 28,104 2,900 5,246 3,200 TOTAL TRANSPORTATION 1,932,469 2,555,377 3,046,073 3,116,934 3,159,351 LEISURE Adult Programs 94,161 118,614 97,012 112,403 143,450 Athletic Field 165,247 83,405 55,550 60,835 58,150 Carnegie Building 32,038 25,232 15,950 11,600 0 Civic Promotions 25,000 11,852 10,000 5,000 12,000 Community Center 3,100 3,157 3,100 3,100 3,600 Dance Classes 71,231 75,416 72,183 70,751 81,924 Library 971,502 974,227 995,342 970,072 996,230 Swimming Pool 357,595 316,890 359,924 341,920 345,899 Youth Programs 214,709 130,390 208,079 188,909 160,644 TOTAL LEISURE 1,934,583 1,739,184 1,817,140 1,764,590 1,801,896 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 460,668 360,045 105,650 115,997 109,300 EMERGENCY GOVERNMENT Civil Defense 4,127 2,518 3,500 934 0 OTHER Health Insurance 219,283 230,216 168,833 225,900 249,475 Property & Liability Insurance 115,785 134,859 115,651 115,651 115,700 TOTAL OTHER 335,068 365,075 284,484 341,551 365,175 Contingent Expenditures 400,000 (66,309) 400,000 0 395,000 SUB-TOTAL NON-COVERED SERVICES 10,367,837 10,110,493 11,394,850 11,042,267 11,586,220 CITY OF KAUKAUNA 2020 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PUBLIC SAFETY Fire 2,434,879 2,380,069 2,448,501 2,499,901 2,627,093 Fire Safety 8,215 3,844 5,715 3,803 5,715 TOTAL PUBLIC SAFETY 2,443,094 2,383,913 2,454,216 2,503,704 2,632,808 SANITATION Refuse Collection 428,938 297,231 83,200 100,100 93,300 Refuse Disposal 125,000 265,031 188,052 188,052 174,000 TOTAL SANITATION 553,938 562,262 271,252 288,152 267,300 TRANSPORTATION Snow & Ice Control 329,916 204,888 88,125 105,650 98,150 TOTAL TRANSPORTATION 329,916 204,888 88,125 105,650 98,150 SUB-TOTAL COVERED SERVICES 3,326,948 3,151,064 2,813,593 2,897,506 2,998,258 TOTAL EXPENDITURES 13,694,785 13,261,557 14,208,443 13,939,773 14,584,478 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2020 Budget GENERAL FUND Page 3 - 8 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2019 2020 Page 3 - 9 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 152 42,800 - 42,952 Auditing Services - 25,500 - 25,500 City Attorney 164,766 5,820 - 170,586 SPAR Builidng Maintenance - 51,550 - 51,550 Clerk/Treasurer 178,374 57,200 3,000 238,574 Commissioners 4,574 - - 4,574 Common Council 34,883 8,000 - 42,883 Elections 27,339 15,050 10,000 52,389 Finance 330,020 97,850 - 427,870 Human Resources - 174,750 - 174,750 Information Technology - 209,093 15,000 224,093 Mayor 195,442 14,265 - 209,707 Municipal Service Building - 101,700 - 101,700 Municipal Judge 36,494 13,197 - 49,691 Office Equipment & Supplies - 20,750 - 20,750 Planning/Community Development 333,910 8,200 400 342,510 Community Enrichment 21,346 42,500 400 64,246 TOTAL GENERAL GOVERNMENT 1,327,300 888,225 28,800 2,244,325 PUBLIC SAFETY Ambulance - 64,175 - 64,175 Building Inspection - 91,920 - 91,920 Police 3,065,846 171,586 47,283 3,284,715 School Patrol 66,088 1,775 - 67,863 TOTAL PUBLIC SAFETY 3,131,934 329,456 47,283 3,508,673 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 4,500 - 4,500 Bus Subsidies - 30,000 - 30,000 Engineering 443,829 16,650 - 460,479 Equip Maintenance & Replacement - 80,425 - 80,425 Forestry - 10,200 - 10,200 Street Department Administration 181,017 4,400 - 185,417 Street Lighting - 219,200 - 219,200 Street Maintenance 2,000,780 123,800 - 2,124,580 Street Signs & Markers - 22,650 - 22,650 Traffic Controls - 14,200 4,500 18,700 Weed Control - 3,200 - 3,200 TOTAL TRANSPORTATION 2,625,626 529,225 4,500 3,159,351 CITY OF KAUKAUNA 2020 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 10 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES LEISURE Adult Sports 130,100 13,350 - 143,450 Athletic Field - 50,150 8,000 58,150 Carnegie Building - - - Civic Promotions - 12,000 - 12,000 Community Center - 3,600 - 3,600 Dance Classes 45,249 36,675 - 81,924 Library 534,816 461,414 - 996,230 Swimming Pool 232,609 108,090 5,200 345,899 Youth Sports 106,434 54,210 - 160,644 TOTAL LEISURE 1,049,207 739,489 13,200 1,801,896 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 106,000 3,300 109,300 EMERGENCY GOVERNMENT Civil Defense - - - - OTHER Health Insurance 249,475 - - 249,475 Property & Liability Insurance - 115,700 - 115,700 TOTAL OTHER 249,475 115,700 - 365,175 Contingent Expenditures 395,000 395,000 SUB-TOTAL NON-COVERED SERVICES 8,383,542 3,105,595 97,083 11,586,220 CITY OF KAUKAUNA 2020 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 11 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES PUBLIC SAFETY Fire 2,460,343 142,750 24,000 2,627,093 Fire Safety - 5,715 - 5,715 TOTAL PUBLIC SAFETY 2,460,343 148,465 24,000 2,632,808 TRANSPORTATION Snow & Ice Removal - 98,150 - 98,150 TOTAL TRANSPORTATION - 98,150 - 98,150 SANITATION Refuse Collection - 93,300 - 93,300 Refuse Disposal - 174,000 - 174,000 TOTAL SANITATION - 267,300 - 267,300 SUB-TOTAL COVERED SERVICES 2,460,343 513,915 24,000 2,998,258 TOTAL EXPENDITURES 10,843,885 3,619,510 121,083 14,584,478 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2020 BUDGET GENERAL FUND Page 3 - 12 PERSONNEL SERVICE 74% NON-PERSONNEL SERVICE 25% OUTLAY 1% CITY OF KAUKAUNA 2020 Budgeted General Fund Expenditures by Type Page 3 - 13 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Taxes 156,076 156,076 156,538 156,538 161,628 Kaukauna School District 15,000 15,000 15,000 15,000 15,000 Outagamie County 10,000 10,000 10,000 10,000 10,000 Interest Income 15,000 5,585 5,000 5,000 5,000 Other Center Receipts 14,000 16,942 14,000 14,000 15,000 Restricted Donations 12,000 8,719 18,500 11,500 22,000 TOTAL REVENUE 222,076 212,322 219,038 212,038 228,628 EXPENDITURES Wages and Benefits 164,576 150,012 162,638 167,647 175,328 Maintenance 57,500 62,777 56,400 57,350 53,300 Capital Outlay 00000 TOTAL EXPENDITURES 222,076 212,789 219,038 224,997 228,628 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 0 0 (12,959) 0 CITY OF KAUKAUNA 2020 BUDGET 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES Page 3 - 14 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Loan Payments 111,148 177,456 225,000 200,000 225,000 Interest 4,519 14,277 4,500 12,000 10,000 TOTAL REVENUE 115,667 191,733 229,500 212,000 235,000 EXPENDITURES Economic Development 112,999 91,847 150,000 100,000 100,000 TOTAL EXPENDITURES 112,999 91,847 150,000 100,000 100,000 OTHER FINANCING SOURCES Application of Fund Balance 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 2,668 99,886 79,500 112,000 135,000 CITY OF KAUKAUNA 2020 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 15 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Special Assessments 950,200 1,188,332 1,500,000 1,805,189 1,600,000 Interest On Special Assessments 59,498 61,876 65,000 106,000 100,000 TOTAL REVENUE 1,009,698 1,250,208 1,565,000 1,911,189 1,700,000 EXPENDITURES Street Improvements 0 1,170,000 1,325,000 1,325,000 1,715,000 Sidewalk Improvements 0 100,000 175,000 175,000 120,000 Utility Systems Improvements 0 200,000 265,000 240,000 175,000 TOTAL EXPENDITURES 0 1,470,000 1,765,000 1,740,000 2,010,000 OTHER FINANCING USES Operating Transfer to Debt Service 0 994,347 0 600,039 0 TOTAL OTHER FINANCING SOURCES 0 994,347 0 600,039 0 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 1,009,698 (1,214,139) (200,000) (428,850) (310,000) 2020 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 16 2019 OBJECT 2018 2018 2019 ESTIMATED 2020 CODE DESCRIPTIO N BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Taxes 0 0 0 0 18,000 Community Foundation 0 0 0 7,706 7,700 Donations, Grants, Contirbtions 0 0 0 0 40,000 TOTAL REVENUE 0 0 0 7,706 65,700 PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 31,333 5104 Temporary Payroll 00 0 0 0 5119 Longevity Pay 00 0 0 0 Fringe Benefits 5151 Retirement Plan 0 0 0 0 2,131 5152 Residency 0 0 0 0 1,880 5154 Social Security 0 0 0 0 2,397 5157 Group Health Insurance 0 0 0 0 18,579 5160 Group Life Insurance 00 0 0 2 5 5163 Workers Compensation 0 0 0 0 1,191 TOTAL PERSONNEL SERVICES 0 0 0 0 57,535 NON-PERSONNEL SERVICES Purchased Services 5205 Seminar Expenses 0 0 0 1,000 500 5208 Travel/City Business 0 0 0 1,000 500 5401 Office Supplies 0 0 0 1,000 300 5804 Outlay (Computer, etc.) 0 0 0 1,000 3,000 5306 Heating Fuel 0 0 0 1,000 1,000 5309 Water Sewer and Electric 0 0 0 2,200 2,200 5312 Maintenance Buildings 0 0 0 975 0 5325 Contractrual Service 0 0 0 665 800 TOTAL NONPERSONNEL SERVICES 0 0 0 4,840 8,300 TOTAL EXPENDITURES 0 0 0 4,840 65,835 OTHER FINANCING USES 5719 Transfer to Friends of Grignon 0 0 4,700 0 0 TOTAL OTHER FINANCING SOURCES 0 0 4,700 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 0 (4,700) 2,866 (135) Cash Balance at December 31, 2018 (1,648) Cash Balance at December 31, 2019 1,218 Cash Balance at December 31, 2020 1,082 CITY OF KAUKAUNA 2020 BUDGET Grignon Mansion (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 17 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 340,000 354,392 345,000 355,000 360,000 Other Revenue 0 4,014 0 0 0 TOTAL REVENUE 340,000 358,406 345,000 355,000 360,000 EXPENDITURES General Supplies 5,000 4,402 0 13,330 5,000 Refuse Disposal 215,000 0 189,948 189,948 190,000 TOTAL EXPENDITURES 220,000 4,402 189,948 203,278 195,000 OTHER FINANCING USES Transfer to General Fund 125,000 354,040 189,948 189,948 155,000 TOTAL OTHER FINANCING SOURCES 125,000 354,040 189,948 189,948 155,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (5,000) (36) (34,896) (38,226) 10,000 CITY OF KAUKAUNA 2020 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 18 2019 2020 2018 2019 2019 ESTIMATED Budget Year DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Registration Fee 179,526 180,808 185,000 175,000 175,000 TOTAL REVENUE 179,526 180,808 185,000 175,000 175,000 EXPENDITURES 00000 TOTAL EXPENDITURES 00000 OTHER FINANCING USES Operating Transfer to Debt Service 150,000 200,000 200,000 200,000 225,000 TOTAL OTHER FINANCING SOURCES 150,000 200,000 200,000 200,000 225,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. 29,526 (25,000) (15,000) (25,000) (50,000) CITY OF KAUKAUNA 2020 Budget VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 19 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 2,544,805 2,827,991 2,827,991 2,544,805 3,676,496 Payment in Lieu of Tax 804,844 787,844 787,844 804,844 0 TOTAL REVENUE 3,349,649 3,615,835 3,615,835 3,349,649 3,676,496 EXPENDITURES Principal Payment 5,185,000 3,658,008 5,499,830 5,499,830 5,165,000 Interest Payment 1,845,541 1,196,399 1,872,770 1,872,770 1,777,709 Debt Service Fees 750 64,984 750 750 750 TOTAL EXPENDITURES 7,031,291 4,919,390 7,373,350 7,031,291 6,943,459 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (3,681,642) (1,303,556) (3,757,515) (3,681,642) (3,266,963) OTHER FINANCING SOURCES Refinancing Outstanding Debt 00000 Premium Issuance (Interest Payment) 200,000 112,812 244,952 244,952 120,000 3,481,641 3,512,563 Operating Transfer In 3,681,641 2,741,327 3,757,515 3,757,515 3,146,963 TOTAL OTHER FINANCING SOURCES 7,363,283 2,854,139 7,515,031 3,681,641 3,266,963 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 3,681,641 1,550,583 3,757,515 (0) 0 Operating Transfers 2019 2020 TID #4 55,525 55,525 TID # 5 (Estimated Increment) 72,000 926,949 TID #6 258,538 258,538 TID #8 204,275 194,275 TID #10 6,306 16,863 ERTIF 455,588 150,588 Storm Water Utility 723,102 711,504 Sanitary Sewer Utility 615,505 607,722 404 RDA MSB 787,844 0 Vehicle Registration Fee Fund 200,000 225,000 Special Assessment Fund 600,039 0 3,980,739 3,146,963 CITY OF KAUKAUNA 2020 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 20 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE 401-48110-4810 Interest Income 00 0 0 0 401-48900-4827 Other Revenue - Loan Repayment 11,967 23,933 11,967 23,933 23,933 401-48309-4499 Other Revenue - Land Sales 0 90,000 100,000 176,630 TOTAL REVENUE 11,967 113,933 111,967 200,563 23,933 EXPENDITURES 401-58100-5499 Industrial Park Expenditures 1,093 18,000 1,093 3,527 1,000 TOTAL EXPENDITURES 1,093 18,000 1,093 3,527 1,000 OTHER FINANCING USES 401-59200-5720 Repayment of Due To General Fund 0 0 0 100,000 Transfer to Debt Service Fund 0 TOTAL OTHER FINANCING SOURCES 0 0 0 100,000 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 10,873 95,933 110,873 97,036 22,933 Cash Balance at December 31, 2018 (282,397) Cash Balance at December 31, 2019 (85,361) Cash Balance at December 31, 2020 (62,428) CITY OF KAUKAUNA 2020 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - General 1 5 , 0 0 0 1 5 , 0 0 0000 Other Revenue 00000 TOTAL REVENUE 1 5 , 0 0 0 1 5 , 0 0 0000 EXPENDITURES Park Development Expenditures 0 3 1 9000 TOTAL EXPENDITURES 0 3 1 9000 OTHER FINANCING SOURCES Application of Fund Balance 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 1 5 , 0 0 0 1 4 , 6 8 1000 Cash Balance at December 31, 2018 83,452 Cash Balance at December 31, 2019 83,452 Cash Balance at December 31, 2020 83,452 CITY OF KAUKAUNA 2020 Budget PARK DEVELOPMENT FUND (402) REVENUE & EXPENDITURE SUMMARY Page 3 - 22 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Other Revenue 103,301 103,301 12,750 15,470 12,750 TOTAL REVENUE 103,301 103,301 12,750 15,470 12,750 EXPENDITURES Space Needs 376,759 2,180,659 1,000,000 802,819 3,480,090 TOTAL EXPENDITURES 376,759 2,180,659 1,000,000 802,819 3,480,090 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 1,715,000 1,000,000 1,255,000 2,400,000 Transfer from General 260,000 TOTAL OTHER FINANCING SOURCES 0 1,975,000 1,000,000 1,255,000 2,400,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (273,458) (102,358) 12,750 467,651 (1,067,340 ) Cash Balance at December 31, 2018 599,689 Cash Balance at December 31, 2019 1,067,340 Cash Balance at December 31, 2020 0 CITY OF KAUKAUNA 2020 Budget SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Interest Income 848 1,200 371 1,000 500 Other Revenue 00000 TOTAL REVENUE 848 831,000 371 1,000 500 EXPENDITURES Municipal Service Building 0 500 9,000 186,448 0 TOTAL EXPENDITURES 0 500 9,000 186,448 0 OTHER FINANCING SOURCES RDA Lease Bond 194,172 804,844 770,844 770,844 770,844 TOTAL OTHER FINANCING SOURCES 0 0 770,844 770,844 770,844 OTHER FINANCING USES Transfer to Debt Service Fund 817,594 770,844 584,396 770,844 TOTAL OTHER FINANCING SOURCES 0 817,594 770,844 584,396 770,844 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 848 12,906 (8,629) 1,000 500 Cash Balance at December 31, 2018 56,174 Cash Balance at December 31, 2019 57,174 Cash Balance at December 31, 2020 57,674 CITY OF KAUKAUNA 2020 Budget MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 24 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 68,838 47,315 90,682 93,154 95,018 Other Revenue 0 000 TOTAL REVENUE 68,838 47,315 90,682 93,154 95,018 EXPENDITURES Remediation Cost 38,000 18,098 118,000 0 0 Marketing & Admin 9,249 2,500 2,000 0 TOTAL EXPENDITURES 38,000 27,348 120,500 2,000 0 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 140,000 0 450,000 450,000 52,409 TOTAL OTHER FINANCING SOURCES 140,000 0 450,000 450,000 52,409 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 65,000 0 300,000 Transfer to Debt Service Fund 104,375 104,375 154,531 104,375 150,588 TOTAL OTHER FINANCING SOURCES 169,375 104,375 454,531 104,375 150,588 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 1,463 (84,408) (34,350) 436,779 (3,161) Cash Balance at December 31, 2018 (842,290) Cash Balance at December 31, 2019 (405,511) Cash Balance at December 31, 2020 (408,672) Estimated Remaining TIF Revenue 2,391,893 Net TIF Impact on Year End Budget Cash Balance 1,983,221 Outstanding Debt and accrued Expenses 2,431,336 Estimated TIF Balance (Deficit) (39,443) Annual Increment of Project 103,000 Remaining Yrs. 9 Total Taxes Remainder of TIF 927,000 CITY OF KAUKAUNA 2020 Budget ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 25 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 36,877 58,146 56,603 58,147 82,850 State Computer Aids 2,000 0 2,000 3,492 Interest Income 200 0 200 403 403 Other Revenue 25,000 5,000 0 234,643 TOTAL REVENUE 64,077 63,146 58,803 58,550 321,388 OTHER FINANCING SOURCES G.O. Borrowing 00 Transfer From TID#6 as Recipient TID 0 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES Miscellaneous 000 0 Marking & Administration 0 0 0 150 150 TID Assistance 35,000 0 0 0 Storm Sewer Improvements 000 0 TOTAL EXPENDITURES 35,000 0 0 150 0 OTHER FINANCING USES Transfer to Debt Service Fund 53,887 0 55,525 51,000 55,525 Repayment of Due To General Fund TOTAL OTHER FINANCING SOURCES 53,887 0 55,525 51,000 55,525 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (24,810) 63,146 3,278 7,400 265,863 Cash Balance at December 31, 2018 (254,625) Cash Balance at December 31, 2019 (247,225) Cash Balance at December 31, 2020 18,637 Estimated Remaining TIF Revenue 945,742 Net TIF Impact on Year End Budget Cash Balance 964,379 Outstanding Debt and accrued Expenses 1,070,529 Estimated TIF Balance (Deficit) (124,787) Annual Increment of Project 102,000 Remaining Yrs. 8 Total Taxes Remainder of TIF 945,742 CITY OF KAUKAUNA 2020 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 26 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGET REVENUE Property Taxes - TIF 19,950 19,941 19,719 20,257 71,030 State Computer Aids 150 148 0 211 211 In Lieu of Tax - Medical Facility 0 48,600 58,000 220,000 Interest Income 000 0 TID 6 Donor 000 Other Revenue (Land Sales) 0 597,379 500,000 0 TOTAL REVENUE 20,100 666,068 577,719 20,468 291,241 OTHER FINANCING SOURCES G.O. Borrowing 00000 Transfer From TID#6 as Recipient TID 784,730 TOTAL OTHER FINANCING SOURCES 0 0 0 0 784,730 EXPENDITURES Marketing & Admin 2,000 6,309 0 27,269 0 Developers' Incentive 0 95,834 26,200 0 TOTAL EXPENDITURES 2,000 102,143 26,200 27,269 0 OTHER FINANCING USES Transfer to Debt Service Fund 685,250 685,250 944,169 187,625 944,169 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 685,250 685,250 944,169 187,625 944,169 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (667,150) (121,325) (392,650) (194,426) 131,803 Cash Balance at December 31, 2018 (3,620,509) Cash Balance at December 31, 2019 (3,814,935) Cash Balance at December 31, 2020 (3,683,132) Estitmated Remaining TIF Revenue 15,733,972 Net TIF Impact on Year End Budget Cash Balance 12,050,840 Outstanding Debt and accrued Expenses 16,809,033 Estimated TIF Balance (Deficit) (1,075,061) Annual Increment of Project 639,000 Remaining Yrs. 15 Total Taxes Remainder of TIF 11,243,308 TID #6 Donor Funds 4,490,664 CITY OF KAUKAUNA 2020 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerence Crossing" (Former Dog Track Site) Page 3 - 27 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 872,087 872,087 911,347 936,194 880,214 State Computer Aids 2,000 7,566 2,000 2,000 7,749 Interest Income 200 148 200 200 200 Other Revenue - Loan Repayment 26,727 25,611 26,727 26,727 26,727 TOTAL REVENUE 858,736 858,736 940,274 965,121 914,890 EXPENDITURES District Expenditures 25,000 18,850 23,600 150 150 Infrastructure Improvements 0 8,804 0 TOTAL EXPENDITURES 25,000 27,654 23,600 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 660,538 532,538 440,238 440,238 258,538 Transfer to TID ERTID #1 140,000 140,000 450,000 450,000 52,409 Transfer to Fund 464 (TID #4) 00000 Transfer to Fund 465 (TID #5) 0000 784,730 Repayment of Due To General Fund 00 TOTAL OTHER FINANCING SOURCES 800,538 672,538 890,238 890,238 1,095,677 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 33,198 158,544 26,436 74,734 (180,937) Cash Balance at December 31, 2018 217,872 Cash Balance at December 31, 2019 292,606 Cash Balance at December 31, 2020 111,669 Estimated Remaining TIF Revenue 7,140,000 Net TIF Impact on Year End Budget Cash Balance 7,251,669 Outstanding Debt and accrued Expenses 1,322,388 Estimated TIF Balance (Deficit) 5,929,281 Annual Increment of Project 1,020,000 Remaining Yrs. 7 Total Taxes Remainder of TIF 7,140,000 CITY OF KAUKAUNA 2020 Budget TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 28 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 127,178 127,178 116,512 119,688 123,854 State Computer Aids 0 0 500 1,389 13,913 Interest Income 6,000 6,000 0 18,652 0 Other Revenue 00000 TOTAL REVENUE 133,178 133,178 117,012 139,729 137,767 OTHER FINANCING SOURCES G.O. Borrowing 000 0 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures 0 0 12,400 7,418 150 Library Garden 0 0 0 521,884 0 Developers Incentives 00000 Infrastructure Improvements 20,000 20,000 278,000 6,555 89,000 TOTAL EXPENDITURES 20,000 20,000 290,400 535,857 89,150 OTHER FINANCING USES Transfer to Debt Service Fund 151,230 151,230 250,992 201,965 194,857 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 151,230 151,230 250,992 201,965 194,857 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (38,052) (38,052) (424,380) (598,093) (146,240) Cash Balance at December 31, 2018 519,075 Cash Balance at December 31, 2019 (79,018) Cash Balance at December 31, 2020 (225,259) Estimated Remaining TIF Revenue 5,250,000 Net TIF Impact on Year End Budget Cash Balance 5,024,741 Outstanding Debt and Accrued Expenses 4,408,535 Estimated TIF Balance (Deficit) 841,465 Annual Increment of Project 375,000 Remaining Yrs. 14 Total Taxes Remainder of TIF 5,250,000 CITY OF KAUKAUNA 2020 Budget TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 29 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 0 1,109 14,222 14,610 20,516 State Computer Aids 0 0 200 12 200 Interest Income 00000 Other Revenue 00000 TOTAL REVENUE 0 1,109 14,422 14,622 20,716 OTHER FINANCING SOURCES G.O. Borrowing 00000 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures 500 150 500 150 150 Infrastructure Improvements 50,000 50,000 20,000 20,000 TOTAL EXPENDITURES 50,500 150 50,500 20,150 20,150 OTHER FINANCING USES Transfer to Debt Service Fund 00000 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (36,078) 959 (36,078) (5,528) 566 Cash Balance at December 31, 2018 (110,341) Cash Balance at December 31, 2019 (115,869) Cash Balance at December 31, 2020 (115,304) Estimated Remaining TIF Revenue 625,000 Net TIF Impact on Year End Budget Cash Balance 509,696 Outstanding Debt and accrued Expenses 5,000 Estimated TIF Balance (Deficit) 504,696 Annual Increment of Project 25,000 Remaining Yrs. 25 Total Taxes Remainder of TIF 625,000 CITY OF KAUKAUNA 2020 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY "Between the Parks" Page 3 - 30 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 0000 6 9 6 State Computer Aids 00000 Interest Income 0 4,739 0 1,794 0 Other Revenue 00000 TOTAL REVENUE 0 4,739 0 1,794 696 OTHER FINANCING SOURCES G.O. Borrowing 0 584,727 0 0 0 TOTAL OTHER FINANCING SOURCES 0 584,727 0 0 0 EXPENDITURES District Expenditures 0 8,421 0 570,000 0 Infrastructure Improvements 16,000 114,300 0 TOTAL EXPENDITURES 0 8,421 16,000 684,300 0 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 16,863 0 16,863 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 0 0 16,863 0 16,863 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 0 581,045 (32,863) (682,506) (16,167) Cash Balance at December 31, 2018 581,045 Cash Balance at December 31, 2019 (101,461) Cash Balance at December 31, 2020 (117,628) Estimated Remaining TIF Revenue 1,242,000 Net TIF Impact on Year End Budget Cash Balance 1,124,372 Outstanding Debt and accrued Expenses 667,019 Estimated TIF Balance (Deficit) 457,353 Annual Increment of Project 46,000 Remaining Yrs. 27 Total Taxes Remainder of TIF 1,242,000 CITY OF KAUKAUNA 2020 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 31 2019 DESCRIPTION 2018 2018 2019 ESTIMATED 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 5,000 66 4,500 65 65 Subdivision Fee 10,000 14,600 10,000 4,319 10,000 Interest Income 00000 Other Revenue 00000 TOTAL REVENUE 15,000 14,666 14,500 4,384 10,065 OTHER FINANCING SOURCES G.O. Borrowing 00000 TOTAL OTHER FINANCING SOURCES 00000 EXPENDITURES District Expenditures Infrastructure Improvements 7,479 3,100 TOTAL EXPENDITURES 0 7,479 0 3,100 0 OTHER FINANCING USES Transfer to Debt Service Fund 00000 Repayment of Due To General Fund 00000 TOTAL OTHER FINANCING SOURCES 00000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 15,000 7,187 14,500 1,284 10,065 Cash Balance at December 31, 2018 7,632 Cash Balance at December 31, 2019 8,916 Cash Balance at December 31, 2020 18,981 CITY OF KAUKAUNA 2020 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY 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 8,119,777 163,550 0 3, 676,496 0 0 0 0 11,959,823 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,600,000 0 0 0 1,600,000 INTERGOVERNMENTAL 3,921,779 25,000 0 0 0 0 0 0 0 0 3,946,779 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 3,450,000 3,450,000 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 1,300,000 0 1,300,000 LICENSE AND PERMITS 347,700 0 0 0 0 0 0 0 11,000 0 358,700 COURT FINES AND FORFEITURES 112,000 0 0 0 0 0 0 0 0 0 112,000 CHARGES FOR SERVICE 1,014,183 15,000 0 0 0 0 0 0 0 0 1,029,183 INTEREST 75,000 5,000 10,000 0 10,000 0 100,000 12,750 0 2,500 215,250 LOAN PAYMENTS 0 0 225,000 0 0 0 0 0 0 225,000 OTHER 998,538 22,000 0 3,266,963 7,441,000 0 0 2,400,000 0 0 14,128,501 TOTAL REVENUE SOURCES 14,588,978 230,550 235,000 6, 943,459 7,451,000 0 1,700,000 2,412,750 1,311,000 3,452,500 38,325,237 CITY OF KAUKAUNA 2020 BUDGET BUDGETED REVENUE SOURCES - ALL FUNDS Page 4 - 1 GENERAL FUND 40.9% CAPITAL PROJECTS 20.9% SPACE NEEDS 0.0% REDEVELOPMENT AUTHORITY 0.7% DEBT SERVICE 19.5% SANITARY SEWER UTILITY 9.7% STORM SEWER UTILITY 3.7% PARK DEVELOPMENT 0.0%SPECIAL ASSESSMENT 4.8% CITY OF KAUKAUNA 2020 Budgeted Revenues - All Funds Page 4 - 2 TAXES 31.2% LOAN PAYMENTS 0.6% OTHER 36.9% SANITARY SEWER FEES 9.0% STORM SEWER UTILITY 3.4% COURT FINES 0.3% INTERGOVERNMENTAL 10.3% CHARGES FOR SERVICE 2.7% INTEREST 0.6% LICENSE & PERMITS 1.1% SPECIAL ASSESSMENTS 4.2% CITY OF KAUKAUNA 2020 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2020 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 66.7% of all budgeted taxes and 37.14% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $274,748 or 3.11% for 2020. 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, 1.45% 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 2020, this tax represents 16.28% 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 $19,500 for 2020. The tax revenue sources have remained flat by over the past two year. The increase from 2017 to 2018 is relative to the debt service that came due for payment. The real estate and personal property taxes are often viewed as a primary revenue source to balance the budget. Page 1 - 7 CITY OF KAUKAUNA 2020 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. There was some volatility with this revenue source back in 2015. This source seems to have stabilize with a consistent aid amount from year to year since 2015. The graph above shows a slight trend upward with this aid. 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 15.14% of all general fund revenues. State shared revenue is budgeted to increase $83,892 for the 2020 budget. There is two driving factors for this increase. The first is an increase in State General Transportation aid of $93,000. The other factor is the decrease of $137,295 in Shared Revenue, and a few minor increase to aids like Connecting Hwy Aid, Expenditure Restraint, and the new Video Service Provider aid of $14,086. 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 $974,938.58 for 2020 and accounts for 6.68% of all general fund revenue sources. This source is expected to increase by $91,715 or 10.4% when compared to 2019. 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. Page 4 - 5 CITY OF KAUKAUNA 2020 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 2020 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 of user fees or license and permit fees will see an estimated $225,000 increase over 2019 with the recent increase in some of the fees. The large increase in 2018 is the result of financing for the Fire Station, as well as a refinancing of TIF# 8 Debt. The increase in 2020 was also a result from financing the space needs project phase 3 along with a larger than expected street paving project. It's expected this revenue is to taper back off to a level comparable to2016 which was prior to the space need projects and other larger street project initiative. Page 4 - 7 CITY OF KAUKAUNA 2020 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. It will remain at this level for the 2020 budget year. Page 4 - 8 CITY OF KAUKAUNA 2020 BUDGE T 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 $7.50 per ERU per month beginning January 2019. Since inception, the system has grown as are the expenses to operate the system. This budget doesn’t include any rate adjustment, however, the fund is being closely monitored and managed. The rate being charged needs to cover the expenses to ensure the fund is sustainable long into the future. Page 4 - 9 Page 4 - 10 CITY OF KAUKAUNA 2020 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 5-3 displays each bond note by the funding source to repay each note. 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 and Lease revenue bonds will mature within 20 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, 2010. 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 2015-2019. 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. While addressing the space needs this trended upward for a short period, however is not expected to continue its downward trend. 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 24.0% and 37.1% of the City’s legal debt limit. At the end of 2019, general obligation debt excluding tax incremental financing debt is expected to decrease based the cities equalized value growth and consistent payment of debt each year. The overall general obligation debt including TID debt less debt service stabilization funds is at 73.3% of the legal limit at yearend 2019. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2020. 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 remain stable at level seen in the 2018 year. The schedule on page 5-8 indicates that the ratio of net general obligation debt to general fund expenditures has increased modestly since 2009 except for 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 Space Needs efforts, the information on page 5-8 would Page 5 - 1 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 $3,500,000 per year. Based upon the assumptions in this schedule, the City will continually use levy dollars to pay down debt. With past efforts, the need for levy dollars to pay down debt has leveled off and is expected to stay this way for the foreseeable future. Page 5 - 2 OUTSTANDING PRINCIPAL OUTSTANDING ORIGINAL BALANCE TO BE BALANCE PRINCIPAL INTEREST DEC. 31, RETIRED DEC. 31, DESCRIPTION AMOUNT RATE 2019 2020 2020 GENERAL OBLIGATION 2011 General Obligation Notes 2,775,000 2.71% 1,500,000 700,000 800,000 2012 General Obligation Notes 2,800,000 2.34% 2,100,000 600,000.00 1,500,000 2013 General Obligation Notes 1,125,000 3.38% 750,000 150,000.00 600,000 2013 General Obligation Notes 5,900,000 2.03% 450,000 450,000.00 0 2014 General Obligation Notes 1,300,000 2.49% 1,050,000 100,000.00 950,000 2015 General Obligation Notes 3,550,000 2.71% 2,780,000 340,000.00 2,440,000 2015 General Obligation Notes 1,650,000 3.08% 1,450,000 75,000.00 1,375,000 2016 General Obligation Notes 1,525,000 2.23% 825,000 125,000 700,000 2017 General Obligation Notes 8,050,000 2.46% 7,795,000 460,000 7,335,000 2018 General Obligation Notes 3,680,000 2.92% 3,535,000 50,000.00 3,485,000 2019 General Obligation Notes 5,025,000 2.23% 5,025,000 125,000.00 4,900,000 TOTAL GENERAL OBLIGATION DEB T 27,260,000 3,175,000 24,085,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 225,000 25,000 200,000 2017A General Obligation Notes 200,000 2.68% 165,000 20,000 145,000 TOTAL TAX INCREMENTAL DISTRICT NO. 4 390,000 45,000 345,000 TAX INCREMENTAL DISTRICT NO. 5 2010 General Obligation Bonds 3,950,000 3.40% 3,425,000 375,000 3,050,000 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 6,030,000 275,000 5,755,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 9,455,000 650,000 8,805,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Refi) 2,435,000 2.38% 985,000 0 985,000 2010 General Obligation Notes 1,350,000 2.22% 225,000 225,000 0 TOTAL TAX INCREMENTAL DISTRICT NO. 6 1,210,000 225,000 985,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 675,000 125,000 550,000 2018a General Obligation Note 100,000 2.87% 100,000 0 100,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 775,000 125,000 650,000 TAX INCREMENTAL DISTRICT NO. 8 2017 General Obligation Notes 1,565,000 2.23% 1,355,000 110,000 1,245,000 2017A General Obligation Notes 200,000 2.73% 165,000 20,000 145,000 2018a General Obligation Notes 850,000 2.88% 840,000 0 840,000 2019b General Obligation Note 275,000 2.83% 275,000 0 275,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 2,635,000 130,000 2,505,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 565,000 0 565,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 565,000 0 565,000 TOTAL GENERAL OBLIGATION DEBT 42,290,000 4,350,000 37,940,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 1,275,000 125,000 1,150,000 2015 Revenue Bonds 1,225,000 3.48% 950,000 75,000 875,000 2016 Revenue Bonds 1,225,000 2.37% 1,075,000 75,000 1,000,000 2018 Revenue Bonds 1,190,000 2.37% 1,165,000 40,000 1,125,000 2019 Bond Anticipation Note 2,550,000 3.00% 2,550,000 0 2,550,000 TOTAL SANITARY SEWER UTILITY 7,015,000 315,000 6,700,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 1,125,000 75,000 1,050,000 2019 Bond Anticipation Note 3,800,000 3.00% 3,800,000 0 3,800,000 TOTAL STORM SEWER UTILITY 4,925,000 75,000 4,850,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 8,925,000 425,000 8,500,000 TOTAL Lease Revenue Bond s 8,925,000 425,000 8,500,000 CITY OF KAUKAUNA 2020 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2019 Page 5 - 3 TAX TAX TAX TAX TAX ENVIRONMENTAL REDVELOPMENT STORM SANITAR Y DEBT INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL REMEDIATIO N AUTHORITY WATER SEWER SERVICE DISTRICT #4 DISTRICT # 5 DISTRICT #6 DISTRICT #8 DISTRICT #10 TID LEASE UTILITY UTILITY GRAND YEAR FUND DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT TOTAL 2020 3,293,021 55,525 926,949 258,538 194,275 16,863 150,588 770,844 711,504 607,722 6,985,827 2021 3,358,000 79,000 897,783 201,050 231,175 46,488 151,619 753,844 626,886 574,983 6,920,826 2022 3,361,338 77,100 905,464 196,675 247,338 50,675 152,056 736,844 466,137 553,469 6,747,095 2023 3,268,100 158,825 1,012,495 191,425 272,788 69,550 171,463 719,844 422,850 541,969 6,829,308 2024 3,254,560 50,750 970,085 210,800 286,675 77,888 165,188 702,844 4,258,790 3,080,469 13,058,048 2025 2,255,285 0 1,066,200 263,900 725,225 95,638 16,813 685,844 381,590 474,281 5,964,775 2026 3,085,050 0 676,000 0 300,925 98,013 16,363 668,844 119,500 461,531 5,426,225 2027 3,627,681 0 2,179,575 0 327,113 100,119 15,894 651,844 116,250 473,781 7,492,256 2028 2,222,194 0 2,202,188 0 302,800 111,788 20,325 634,844 113,000 459,656 6,066,794 2029 1,236,000 0 0 0 131,375 0 0 618,906 109,750 369,625 2,465,656 2030 1,221,125 1,221,125 30,182,353 421,200 10,836,738 1,322,388 3,019,688 667,019 860,306 6,944,500 7,326,257 7,597,487 69,177,935 2019 BUDGET AS OF DECEMBER 31, 2020 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT O F YEAR PROPERTY LONG-TERM LEGAL END VALUE DEBT DEBT LIMIT 2019 1,153,793,700 42,290,000 73.3% 2018 1,088,410,600 42,090,000 77.3% 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% CITY OF KAUKAUNA 2020 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2010 THROUGH 2019 Page 5 - 5 87.8% 86.3% 86.8% 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 73.3% 51.0% 49.2% 50.3% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 49.3% 36.8% 37.1% 36.5% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 24.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Percentage Fiscal Year Total % General Obligation % Tax Incremental District % CITY OF KAUKAUNA Percent of Legal Debt Limit 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 2019 16,250 1,153,793,700 42,290,000 23,387,395 18,902,605 1.64% 1,163.24 2018 16,049 1,088,410,600 42,090,000 23,913,497 18,176,503 1.67% 1,132.56 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 CITY OF KAUKAUNA 2020 Budget 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 2020 4,350,000 1,289,718 5,639,718 14,590,978 38.65% 2019 4,724,830 1,311,918 6,036,748 14,208,443 42.49% 2018 4,435,000 1,300,541 5,735,541 13,696,802 41.88% 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% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 CITY OF KAUKAUNA 2020 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES ** 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 WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF RDA UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENT S PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2020 5,165,000 45,000.00 650,000.00 225,000.00 130,000.00 0.00 125,000.00 425,000.00 681,003.71 393,523.58 2,490, 473 300,000 2,790,473 2021 5,205,000 75,250 757,750 175,000 170,000 30,000 148,719 425,000 597,886 360,514 2,464,881 585,000 3,049,881 2022 5,185,000 73,750 770,750 175,000 190,000 35,000 149,344 425,000 338,887 350,000 2,677,269 419,500 3,096,769 2023 5,415,000 157,250 883,750 191,425 220,000 55,000 169,000 719,844 297,100 350,000 2,371,631 436,000 2,807,631 2024 11,810,000 50,750 847,500 210,800 240,000 65,000 163,000 702,844 4,135,040 2,900,000 2,495,066 375,000 2,870,066 2025 5,050,000 0 900,000 260,000 570,000 85,000 15,000 425,000 359,840 375,000 2,060,160 809,500 2,869,660 2026 4,660,000 0 650,000 0 270,000 90,000 15,000 425,000 100,000 375,000 2,735,000 791,000 3,526,000 2027 6,910,000 0 503,125 0 305,000 95,000 15,000 425,000 100,000 400,000 5,066,875 600,000 5,666,875 2028 5,655,000 0 503,125 0 290,000 110,000 20,000 425,000 100,000 400,000 3,806,875 600,000 4,406,875 2029 2,175,000 0 503,125 0 125,000 0 0 425,000 100,000 325,000 696, 875 2,100,000 2,796,875 2030 1,000,000 0 503,125 0 150,000 0 0 425,000 100,000 325,000 ( 503,125) 3,200,000 2,696,875 2031 775,000.00 0 503,125 0 0 0 0 425,000 100,000 250,000 ( 503,125) 3,200,000 2,696,875 2032 575,000.00 0 503,125 0 0 0 0 425,000 0 150,000 (503,125) 3,200,000 2,696,875 2033 600,000 0 503,125 0 0 0 0 425,000 0 175,000 (503,125) 3,200,000 2,696,875 60,180,000 402,000 8,981,625 1,237,225 2,660,000 565,000 820,063 6,522,688 7,009,757 7,129,038 24,852,605 19,816,000 44,668,605 The future debt service amounts above assume borrowing $4.5 million in 2020, $2.5 million in 2021 and 2022 . CITY OF KAUKAUNA 2020 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2020 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 2020 the capital borrow will continue to be around the $2,500,000 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 6-7 summarizes anticipated projects. It is also anticipated that additional projects will be added or removed from years 2020 through 2024. Future Perspective: The schedule on page 5-9 indicates consistent debt service requirements for the foreseeable future and is based on $3,500,000 of new borrowing in 2020 for General Infrastructure. Borrowing will then level out to $2,800,000 per year thereafter. Debt service payments are projected to level out beginning in 2020. Page 6 - 1 CITY OF KAUKAUNA DESCRIPTION BALANCE AS OF JANUARY 1, 2019 Assigned for Subsequent Years Expenditures 595,007 PROJECTED CHANGE IN FUND BALANCE FROM 2017 OPERATIONS Revenues & Other Financing Sources 14,130,000 Expenditures (14,103,108) SUBTOTAL 26,892 PROJECTED BALANCE AS OF DECEMBER 31, 2019 Assigned for Subsequent Years Expenditures 621,899 2020 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2019 BALANCE Page 6 - 2 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 0 0 1,760,000 Other Revenue 0 0 2,000,000 Interest 26,000 26,000 25,000 TOTAL REVENUE 0 0 26,000 26,000 3,785,000 EXPENDITURES Street Improvement 1,100,000 2,830,000 7,175,000 Property Acquisition 27,140 120,000 0 Sidewalk Replacement 140,000 140,000 175,000 Miscellaneous 00 0 0 TOTAL EXPENDITURES 0 0 1,267,140 3,090,000 7,350,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 2,855,366 $2,055,000 Transferred from Special Assessment Fund 1,435,000 $1,535,000 TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 4,290,366 3,590,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 0 0 (1,241,140) 1,226,366 25,000 Cash Balance at December 31, 2018 -524,753 Cash Balance at December 31, 2019 701,613.00 Cash Balance at December 31, 2020 726,613 CITY OF KAUKAUNA 2020 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 00 0 Other Revenue 0 0 0 Interest 9,000 9,000 10,000 TOTAL REVENUE 9,000 9,000 10,000 EXPENDITURES 52105 - Police Department 52205 - Fire Department 52305 - Ambulance 52405 - Building Inspection 53105 - Engineering 26,000 25,218 53308 - Equip Maintenance & Replace 342,000 55110 - Public Librar y 521,000 55200 - Parks 22,000 55410 - Swimming Pool 56900 - 1000 Island Center 57190 - Other General Govt Outla y TOTAL EXPENDITURES 26,000 546,218 364,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 0 397,000 400,000 Transferred from Special Assessment Fund 00 0 TOTAL OTHER FINANCING SOURCES (USES) 0 397,000 400,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES -17,000 -140,218 46,000 Cash Balance at December 31, 2018 93,482 Cash Balance at December 31, 2019 -46,736.00 Cash Balance at December 31, 2020 -736 CITY OF KAUKAUNA 2020 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 0 $4,070,000 Other Revenue 63,790 $405,000 Interest 12,547 10,000 TOTAL REVENUE 76,337 4,485,000 EXPENDITURES 55120 - Grignon Museum Buildings 55120 - Grignon Museum Equipment 55200 - Parks Buildings 55200 - Parks Equipment 150,000 55200 - Parks Trails and Bridges 5,155,000 55200 - Parks Sidewalk 55410 - Swimming Pool Buildings 18,000 55410 - Swimming Pool Equipment 20,000 250,000 55410 - Swimming Pool Sidewalks 57620 - Parks Outlay Trails & Walking Bridges 250,000 56900 - 1000s Island Trails and Bridges 20,000 $540,000 TOTAL EXPENDITURES 308,000 6,095,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 488,000 $1,620,000 Transferred from Special Assessment Fund 0$ 0 TOTAL OTHER FINANCING SOURCES (USES) 488,000 1,620,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 256,337 10,000 Cash Balance at December 31, 2018 401,476 Cash Balance at December 31, 2019 657,812.86 Cash Balance at December 31, 2020 667,813 CITY OF KAUKAUNA 2020 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2019 2018 2018 2019 ESTIMATED 2020 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants Other Revenue 0 $0 Interest 14,000 10,000 TOTAL REVENUE 0 0 0 14,000 10,000 EXPENDITURES 51605 - Fire/Public Works Maint Building 51605 - Fire/Public Works Maint Miscellaneous 51606 - Municipal Building Miscellaneous 51606 - Municipal Building Buildings 52105 - Police Department Miscellaneous 52105 - Police Department Buildings 52205 - Fire Department Miscellaneous 52205 - Fire Department Building 53303 - Street Signs & Markers Building 53303 - Street Signs & Markers Miscellaneous 53305 - Traffic Controls Buildings 53305 - Traffic Controls Miscellaneous 20,000 230,000 53306 - Bridge Maintenance Building 53306 - Bridge Maintenance Miscellaneous 55110 - Public Library Miscellaneous 55110 - Public Library Buildings 64,108 55115 - Carnegie Building Building 55115 - Carnegie Building Miscellaneous 55120 - Grignon Museum Building 55120 - Grignon Museum Miscellaneous 55405 - Community Center Building 55405 - Community Center Miscellaneous 55410 - Swimming Pool Building 0 55410 - Swimming Pool Miscellaneous 55415 - Athletic Field Building 55415 - Athletic Field Miscellaneous 56900 - 1000 Island Center Miscellaneous 56900 - 1000 Island Center Buildings TOTAL EXPENDITURES 0 0 0 0 294,108 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 20,000 $230,000 Transferred from Special Assessment Fund TOTAL OTHER FINANCING SOURCES (USES) 0 0 0 20,000 230,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 0 0 0 34,000 (54,108) Cash Balance at December 31, 2018 624,802 Cash Balance at December 31, 2019 658,802.00 Cash Balance at December 31, 2020 604,694 CITY OF KAUKAUNA 2020 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 Page 6 - 7 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2020 Fund 421 - EQUIPMENT 2020 421 - Equipment Athletic field groomer $22,000 $22,000 2020 421 - Equipment Replace 2009 Chevy 1 ton dump 4 X4 (#6) sewer truck $50,000 $50,000 2020 421 - Equipment Replace 2009 Peterbuilt Garbage Truck (#224) $284,000 $284,000 2020 421 - Equipment Ice Control Spreader for One-Ton Truck $8,000 $8,000 2020 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc Space Needs Phase IV - $4,565,000 $1,365,000 $3,200,000 2019 and 2021 Borrowings 423 – Bldgs & Misc Street/Park Departments Garage/Operations Improvements 2020 SANITARY SEWER 601 - Sanitary Bel Air Court Lift Station Work / Force Main Replacement $150,000 $150,000 Borrowed in 2019 601 - Sanitary STH 96 Sanitary Adjustments $10,000 $10,000 Borrowed in 2019 601 - Sanitary CIPP (Wisconsin Avenue, John St / Ducharme St/Dodge St) $500,000 $500,000 Borrowed in 2019 601 - Sanitary Manhole Lining $25,000 $25,000 Borrowed in 2019 2020 PARK IMPROVEMENTS 422- Parks and Pools CTH CE Trail Extension to East 422- Parks and Pools (Plus Haas Road - CE to Olde Country Circle) $1,600,000 $710,000 $890,000 County Grant 422- Parks and Pools 1000 Islands-Nelson Overlook $540,000 $210,000 $330,000 David L. and Rita E. Nelson Family Fund. 422- Parks and Pools Pool Upgrades/Improvements - As Identified in Evaluation $250,000 $250,000 422- Parks and Pools Wisconsin Avenue Boat Dock $150,000 $75,000 $75,000 WDNR/Other Grant 422- Parks and Pools Power Canal Trail $125,000 $125,000 422- Parks and Pools Fox River Boardwalk $3,500,000 $250,000 $3,250,000 Page 6 - 8 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2020 STORM SEWER 601 - Storm Ducharme Street/Armstrong Lane/High Street $300,000 $10,000 $290,000 Borrowed in 2019 601 - Storm Sarah Street / Doty Street Area (Phase 2 of 2) $300,000 $60,000 $240,000 Borrowed in 2019 601 - Storm CTH Z (10th Street/State Street) Street Storm Sewer $200,000 $15,000 $185,000 Borrowed in 2019 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Borrowed in 2019 601 - Storm Public Works Garage SWWP Site Improvements $250,000 $250,000 Borrowed in 2019 601 - Storm STH 96 Storm Sewer $100,000 $85,000 $15,000 Borrowed in 2019 601 - Storm K4 Detention Storage $50,000 $50,000 Borrowed in 2019 2020 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Ben's Way/Rusty Court/Rusty Street/Greyhound Street/Boxer $400,000 $150,000 $250,000 Reconstruction 420 - Streets and Sidewalk Sarah Street/Doty Street/Depot Street $1,500,000 $800,000 $700,000 420 - Streets and Sidewalk STH 96 (Green Bay Road) $2,300,000 $200,000 $100,000 $2,000,000 WISDOT 420 - Streets and Sidewalk Elm Street/Thilmany Road Intersection $75,000 $75,000 420 - Streets and Sidewalk Haas Road Urbanization $600,000 $300,000 $300,000 420 - Streets and Sidewalk Veteran's Memorial Lift Bridge $2,200,000 $440,000 $1,760,000 MLS Grant 420 - Streets and Sidewalk Alley Reconstruction $100,000 $35,000 $65,000 SIDEWALKS 420 - Streets and Sidewalk CTH Z (10th Street/State Street) Kenneth to Melrose $135,000 $45,000 $90,000 420 - Streets and Sidewalk Natureview Ct Sidewalk $40,000 $10,000 $30,000 2020 MISCELLANEOUS 423 - Buildings and Misc Regulatory/Street Sign Upgrade $20,000 $20,000 423 - Buildings and Misc Wayfinding Signage $20,000 $20,000 423 - Buildings and Misc Pole Mounted Holiday Decorations $50,000 $50,000 423 - Buildings and Misc Hwy 55 Street Light Upgrade $140,000 $140,000 TOTAL $20,594,000 $5,634,000 $1,705,000 $1,065,000 $685,000 $0 $11,505,000 Page 6 - 9 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 EQUIPMENT 421 - Equipment Replace 2011 Kubota Tractor (#108) $30,000 $30,000 421 - Equipment Replace 2006 International with Sander, Plow, Wing (#208) $150,000 $150,000 421 - Equipment New Tractor - 1000 Islands $40,000 $40,000 421 - Equipment Replace 2008 chevy 4 X4 (#11) $38,000 $38,000 421 - Equipment Fire Personal Protective Equipment (Bunker Gear) $42,000 $42,000 2021 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc Space Needs Phase IV - $4,565,000 $2,000,000 $2,565,000 423 – Bldgs & Misc Street/Park Departments Garage/Operations Improvements and upgrades to UST underground Storage Tanks 2021 SANITARY SEWER 602 - Sanitary Replace Back Up Generator (Augustine St) $300,000 $300,000 Borrowed in 2019 602 - Sanitary Grignon Park Sewer Interceptor $350,000 $350,000 602 - Sanitary Kenneth Avenue Area (Phase 1 of 2 8th & 9th Street) $700,000 $100,000 $600,000 602 - Sanitary Manhole Lining $25,000 $25,000 Borrowed in 2019 601 - Sanitary River Street Sanitary Sewer $100,000 $5,000 $95,000 Borrowed in 2019 2021 PARK IMPROVEMENTS 422- Parks and Pools Jonen Park Complex Expansion/Nichols Farm $150,000 $150,000 422- Parks and Pools Jonen Park Pavillion $200,000 $200,000 422- Parks and Pools 1000 Islands - Replace Tables and Chairs $35,000 $35,000 422- Parks and Pools Pool Improvements per master Plan $250,000 $250,000 Page 6 - 10 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2021 STORM SEWER 601 - Storm Replace Back up Generator - Tower Drive $300,000 $300,000 Borrowed in 2019 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Borrowed in 2019 601 - Storm Pool Road and Parking Lot $60,000 $60,000 Borrowed in 2019 601 - Storm Travis Ln/Joshua St Underground Storm Storage $350,000 $350,000 Borrowed in 2019 601 - Storm Culvert Replacement - Asphalt Reconstruct $30,000 $30,000 601 Storm Increase Outfall to Glenview Ravine $602,000 $602,000 Borrowed in 2019 601 - Storm River Street Storm Sewer $30,000 $30,000 2021 STREET PAVING 420 - Streets and Sidewalk New Concrete Streets $900,000 $400,000 $500,000 Alyssa, Mera, Mase, Welhouse Reconstruction 420 - Streets and Sidewalk ASPHALT RECONSTRUCT/RESURFACE 420 - Streets and Sidewalk Pool Road and Parking Lot $225,000 $225,000 420 - Streets and Sidewalk Augustine Street/Plank Road Area $250,000 $250,000 420 - Streets and Sidewalk Cleveland Avenue $125,000 $125,000 420 - Streets and Sidewalk Thilmany Road - FDR and Pave $350,000 $50,000 $300,000 AM? 420 - Streets and Sidewalk Mill and Ov erlay - Lincoln, Mckinley, Other? $150,000 $150,000 420 - Streets and Sidewalk Ducharme Street (CTH "OO" to Gertrude Street) - 1935' $600,000 $300,000 $300,000 420 - Streets and Sidewalk Armstrong Lane (Ducharme Street to End) - 475' $50,000 $25,000 $25,000 420 - Streets and Sidewalk High Street (700') $150,000 $75,000 $75,000 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 420 - Streets and Sidewalk Central Park Road $60,000 $30,000 $30,000 KU 2021 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 420 - Streets and Sidewalk STH 55 - Crooks Ave - CTH CE to Morningside Drive $150,000 $55,000 $95,000 2021 MISCELLANEOUS 423 - Buildings and Misc Regulatory Sign Update - Final $20,000 $20,000 423 - Buildings and Misc Wayfinding Signage (Phase #2) $180,000 $180,000 423 - Buildings and Misc Quiet Zone Study $40,000 $40,000 423 - Buildings and Misc Bridge/Damn Lighting $25,000 $25,000 TOTAL $12,357,000 $5,410,000 $1,575,000 $1,407,000 $1,370,000 $0 $2,595,000 Page 6 - 11 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2022 EQUIPMENT 421 - Equipment Replace 1991 John Deere Grader #21 $300,000 $300,000 421 - Equipment Replace 2009 Pick Up Truck (Fleet #14) - Engineering $27,000 $27,000 421 - Equipment Replace 2010 Pelican Street Sweeper (Fleet #25) $140,000 $140,000 421 - Equipment Replace 2007 2 1/2 Ton Dump Truck (Fleet #216) $165,000 $165,000 421 - Equipment Replace 2007 2 1/2 Ton Dump Truck (Fleet #217) $165,000 $165,000 421 - Equipment Type I, 4x4 Ambulance $275,000 $275,000 421 - Equipment Fire Personal Protective Equipment (Bunker Gear) $50,000 $50,000 2022 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc Library Safety & Security Upgrade $64,000 $64,000 Who install orignal 2022 SANITARY SEWER 602 - Sanitary Lawe Street - CTH J Relay $275,000 $75,000 $200,000 602- Sanitary Kenneth Avenue Area (Phase 2 of 2, 7th St to Park St) $900,000 $150,000 $750,000 602 - Sanitary Dodge Street Lift Station Rehabilitation $350,000 $350,000 2022 PARK IMPROVEMENTS 422 - Parks and Pool Environmental Center Playground Equipment $12,000 $12,000 422- Parks and Pools Haas R oad Park Pavillion $250,000 $250,000 2022 STORM SEWER 601 - Storm Quinney / Metoxen Storm Sewer $400,000 $50,000 $350,000 601 - Storm Schultheis/Oak Street Storm Sewer $65,000 $15,000 $50,000 601 - Storm Mini Storm Sewer - East 19th Street $150,000 $50,000 $100,000 601 - Storm Glenview Ravine Outfall $650,000 $650,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2022 STREET PAVING Reconstruction 420 - Streets and Sidewalk Island Street Bridge Over Tail Race $1,661,625 $350,000 $1,329,300 Local Bridge Funds 420 - Streets and Sidewalk Island Street (Dodge Street to Tail Race) - 400' $200,000 $150,000 $50,000 420 - Streets and Sidewalk Schultheis Street/Oak Street $260,000 $160,000 $100,000 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 1 $1,500,000 $750,000 $750,000 420 - Streets and Sidewalk River Street/Parking Area $450,000 $400,000 $50,000 Riverwall 2021? 420 - Streets and Sidewalk CTH Q - H illcrest Drive Curb Repair $50,000 $50,000 420 - Streets and Sidewalk CTH J - Lawe Street Curb/Walk Repair $100,000 $75,000 $25,000 420 - Streets and Sidewalk Dog Walking Park Parking Lot Pavement $50,000 $50,000 2022 SIDEWALKS 420 - Streets and Sidewalk CTH Q/Hillcrest Drive(Cl eveland to GSA Camp) and Ridge Ct $175,000 $35,000 $140,000 2022 MISCELLANEOUS 423 - Buildings and Misc Relocate Composte/Recycling Site at Red Hills $25,000 $25,000 423 - Buildings and Misc Wayfinding Signage (Phase #3) $75,000 $75,000 TOTAL $8,819,625 $3,568,000 $1,455,000 $1,185,000 $1,300,000 $0 $1,329,300 Page 6 - 12 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2023 EQUIPMENT 421 - Equipment Replace Accounting Software $200,000 $200,000 421 - Equipment Replace 1995 Grader with Wing (Fleet #20) $300,000 $300,000 421 - Equipment Replace 2008 Skid Steer Loader (Fleet #30) $31,000 $31,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #212) $168,000 $168,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #213) $168,000 $168,000 421 - Equipment Platform Ladder Truck $1,300,000 $1,300,000 2023 MUNICIPAL BUILDINGS/STRUCTURES 2023 SANITARY SEWER 602 - Sanitary Reaume Avenue Area (4th, 5th, Hendri cks) $850,000 $150,000 $700,000 602- Sanitary Thilmany Interceptor $90,000 $10,000 $80,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2023 PARK IMPROVEMENTS 2023 STORM SEWER 601 - Storm Quinney/Metoxen Street Area Phase 2 $400,000 $50,000 $350,000 601 - Storm Parallel 36" Storm in Linda Ct and Thelen Ave $600,000 $600,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 601 - Storm Badger Road Pond $350,000 $350,000 2023 STREET PAVING New Concrete Streets $1,600,000 $1,000,000 $600,000 $1,000,000 420 - Streets and Sidewalk Red Fox, White Dove, White Birch, Antelope, White Wolf Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 2 $1,300,000 $500,000 $700,000 420 - Streets and Sidewalk Alley Reconstruction $200,000 $100,000 $100,000 2023 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2023 MISCELLANEOUS 423 - Buildings and Misc Concrete/Asphalt Recycling (Red Hills) $10,000 $10,000 423 - Buildings and Misc Wayfinding Signage (Phase #4) $75,000 $75,000 TOTAL $7,702,000 $3,677,000 $1,785,000 $2,335,000 $805,000 $0 $0 Page 6 - 13 CITY OF KAUKAUN A November 3, 2014 CAPITAL PROJECTS 2020-2024 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY PARK OTHER Notes DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER DEVELOPMENT BORROWING UTILITY UTILITY FUND 2024 EQUIPMENT 421 - Equipment Replace 2011 Chevy 1 ton w/lift gate #7 $55,000 $55,000 421 - Equipment Replace 2012 Mb Msv #105 $108,000 $108,000 421 - Equipment Replace 2012 Chevy Silverado 1500 4 X 4 (Engineering) $30,000 $30,000 421 - Equipment Replace 2011 international Work star 7400 (#218) $168,000 $168,000 2024 PARK & POOL IMPROVEMENTS 422- Parks and Pools Kakalin Trail Extension $50,000 $50,000 2024 STORM SEWER 601 - Storm Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000.0 DNR Grant 601 - Storm Glenview Avenue Storm Sewer $350,000 $350,000 601 - Storm Washington, Florence, Plank $250,000 $50,000 $200,000 2024 SANITARY SEWER 602- Sanitary Kenneth-Sullivan Phas e 1 of 2 (10th to 13th) $600,000 $600,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2024 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Boxer, Greyhound, Bens Way $1,300,000 $600,000 $700,000 Reconstruction 420 - Streets and Sidewalk Washington, Florence, Plank, Lower Thilmany $1,100,000 $500,000 $600,000 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 2024 SIDEWALKS None 2024 MISCELLANEOUS 423 – Bldgs & Misc Workroom Redesign and RFID Sorter Installation $55,000 $55,000 TOTAL $6,591,000 $2,066,000 $1,350,000 $1,950,000 $625,000 $0 $600,000 Page 6 - 14 Page 7 - 1 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Accomplishments We successfully issues a request for proposal (RFP) to have our citywide reassessment along with 3 years of service. We ended up with 4 competitive bids during this process. Staff met to review the proposals and recommended the proposal from Bowmar Appraisal. The revaluation will start in Oct 2018 and finish sometime early 2021. 2019 – 2020 Goals and Objectives Establish a consistent and new way of working with the assessor with the office hours that have been created. Hold quarterly meetings with the Assessor to gain updates on the citywide revaluation process Develop reporting to better understanding the changing assessment valuations within the city. These reports will be created by the contracted service provider, Bowmar. This year the budget includes a $40,000 for a city wide reassessment. There will be funds budgeted for the next two budget cycles to cover the cost of the city wide reassessment. Increase (Decrease) in 2020 Budget The Assessment budget decreased $58,800 or 57.79% Page 7 - 2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2019 OBJECT 2018 2018 2019 ESTIMATED 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payrol l 150 150 150 150 150 5154 Social Securit y 2222 2 TOTAL PERSONNEL SERVICES 152 152 152 152 152 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 27,848 28,879 101,600 100,400 42,800 TOTAL NON-PERSONNEL SERVICES 27,848 28,879 101,600 100,400 42,800 TOTAL ASSESSMENT 28,000 29,031 101,752 100,552 42,952 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 3 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: AUDITING SERVICES MISSION STATEMENT The department identifies the annual financial audit costs for the City. This is a contracted Service through Clifton, Larson, Allen, (CLA) a third party Certified Public Accountant (CPA) firm. Increase (Decrease) in 2020 Budget The Auditing Services budget increased $2,500 or 10.87% Page 7 - 4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 21,500 16,000 23,000 26,500 25,500 TOTAL NON-PERSONNEL SERVICES 21,500 16,000 23,000 26,500 25,500 TOTAL AUDITING SERVICES 21,500 16,000 23,000 26,500 25,500 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 5 CITY OF KAUKAUNA 2020 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 2019 Budget The City Attorney budget increased $5,695 or 3.45% Page 7 - 6 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51305 DEPARTMENT: CITY ATTORNEY 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 118,038 108,758 122,986 122,986 126,676 Fringe Benefits 5151 Retirement Plan 12,390 7,815 6,392 6,249 6,439 5152 Residenc y 0 423 0 0 0 5154 Social Securit y 9,030 7,173 7,698 7,698 7,932 5157 Group Health Insurance 33,674 21,530 21,656 21,656 23,171 5160 Group Life Insurance 162 232 185 292 307 5163 Workers Compensation 189 112 184 184 241 TOTAL PERSONNEL SERVICES 173,483 146,042 159,101 159,065 164,766 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 400 0 300 300 300 5208 Travel - City Business 1,000 0 1,000 1,000 1000 5211 Education & Memberships 1,500 573 1,500 1,500 1000 Purchased Services 5303 Communications 240 300 200 200 200 5315 Maintenance - Office Equipment 200 0 0 0 0 5325 Contractual Services 2,000 17,765 2,000 2,000 3000 Supplies 5401 Office Supplies 400 287 250 250 300 5431 Postage 01 94 04 0 2 0 TOTAL NON-PERSONNEL SERVICES 5,740 18,944 5,290 5,290 5,820 OUTLAY 5804 Office Equipment 0 2,901 500 500 0 TOTAL OUTLAY 0 2,901 500 500 0 TOTAL CITY ATTORNEY 179,223 167,887 164,891 164,855 170,586 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 7 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T City Attorney 0.75 0.75 95,397 95,397 98,303 Paralegal 0.50 0.50 27,589 27,589 28,373 TOTAL 1.25 1.25 118,038 108,758 122,986 122,986 126,676 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2020 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. 2018 - 2019 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 2018 - 2019 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. 2019 - 2020 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 2020 Budget The Clerk/Treasurer budget increased $2,927 or 1.24% Page 7 - 10 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER Service Efforts: ITEM AS OF 12/31/17 AS OF 12/31/18 AS OF 06/30/19 # of council meetings 24 24 12 # of real estate inquiry forms processed 432 438 240 # of deposits made 290 295 156 # of resolutions processed 36 54 17 # of ordinances processed 15 13 5 # of tax bills issued 7,050 6,655 N/A # of receipts issued 5,065 5,275 2,165 # of licenses issued - 449 159 # of dog licenses issued 1,016 1,003 657 # pieces of mail processed - - 9,462 Yard waste vouchers issued 625 - - Non-refrigerant stickers issued 88 - - Refrigerant stickers issued 123 - - # of long-term debt issues/IRB 2 3 0 Page 7 - 11 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK/TREASURER 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 105,722 105,588 124,383 109,387 112,635 5107 Overtime Pa y 0 1,817 3,000 0 0 5119 Longevity Pa y 120 120 140 140 180 Fringe Benefits 5151 Retirement Plan 8,765 8,249 7,165 7,165 7,603 5154 Social Securit y 8,088 7,776 9,756 8,379 8,630 5157 Group Health Insurance 43,036 41,658 43,312 43,312 46,342 5160 Group Life Insurance 415 178 243 193 203 5163 Workers Compensation 2,718 1,711 2,648 2,641 2,781 TOTAL PERSONNEL SERVICES 168,864 167,098 190,647 171,217 178,374 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 664 800 800 800 5208 Travel - City Business 900 644 900 900 900 5211 Education & Memberships 300 146 300 800 500 Purchased Services 5325 Contractual Services 7,000 10,146 10,000 19,600 22,000 5328 Advertising 10,000 0 10,000 10,000 10,000 5334 Printing Expense 1,000 11,469 7,500 7,500 7,500 Supplies 5401 Office Supplies 2,000 2,077 2,000 2,000 2,000 5402 Desktop Printing Expense 0 777 1,000 1,000 1,000 5422 Data Processing Supplies 500 0 500 500 500 5499 Miscellaneous 12,000 13,185 12,000 12,000 12,000 TOTAL NON-PERSONNEL SERVICES 34,500 39,108 45,000 55,100 57,200 OUTLAY 5804 Office Equipment 0 3,918 0 3,000 3,000 TOTAL OUTLAY 0 3,918 0 3,000 3,000 TOTAL CLERK/TREASURER 203,364 210,124 235,647 229,317 238,574 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 12 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET Clerk/Treasurer 1.00 1.00 69,393 69,393 71,507 Office Assistant/Duty Clerk 1.00 1.00 39,993 39,994 41,128 Office Assistant 0.50 0.00 14,997 0 0 TOTAL 2.50 2.00 105,722 105,183 124,383 109,387 112,635 DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK/TREASURER CITY OF KAUKAUNA 2020 BUDGET Page 7 - 13 CITY OF KAUKAUNA 2020 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 2019 Budget The Commissioner’s budget decreased ($498) or (9.82%) Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,500 6,295 4,500 4,500 4,500 Fringe Benefits 5154 Social Securit y 65 104 65 65 65 5163 Workers Compensation 7177 9 TOTAL PERSONNEL SERVICES 4,572 6,400 4,572 4,572 4,574 NON-PERSONNEL SERVICES 5205 Seminar Expense 300 (1,875) 300 0 0 5211 Education & Memberships 300 0 200 0 0 5215 Expense Allowance 0 0 0 110 0 TOTAL NON-PERSONNEL SERVICES 600 (1,875) 500 110 0 TOTAL COMMISSIONERS 5,172 4,525 5,072 4,682 4,574 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T 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 4,500 6,295 4,500 4,500 4,500 **FTE calculation not readily determined due to the nature of the position CITY OF KAUKAUNA 2020 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2020 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 2020 Budget The Common Council budget decreased $214 or 0.50% Page 7 - 18 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,320 37,342 34,320 34,320 34,320 Fringe Benefits 5154 Social Securit y 498 542 498 498 498 5163 Workers Compensation 55 37 51 51 65 TOTAL PERSONNEL SERVICES 34,873 37,920 34,869 34,869 34,883 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,000 3,340 3,000 3,000 3,000 5208 Travel - City Business 600 0 700 700 700 5211 Education & Memberships 3,000 4,392 4,000 4,100 4,200 5499 Miscellaneous 250 11 100 90 100 TOTAL NON-PERSONNEL SERVICES 6,850 7,743 7,800 7,890 8,000 TOTAL COMMON COUNCIL 41,723 45,664 42,669 42,759 42,883 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 19 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T 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 34,320 37,342 34,320 34,320 34,320 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL Page 7 - 20 Page 7 - 21 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMUNITY ENRICHMENT MISSION STATEMENT To develop and promote municipal programs that foster an appreciation of the arts, provide healthy lifestyle options, and utilize Kaukauna’s parks and public places to the greatest extent possible. 2018 – 2019 Goals and Objectives The Community Enrichment Coordinator is charged with the task of administering the annual Downtown Farmer’s Market. This market had been subsidized through revenue from the Downtown TIF District whose expenditure period has eclipsed. Alternative sources of funding must be implemented to fill this gap while providing the services of the market and winter market. The Department will strive to increase attendance at the LIVE! From Hydro concert series by adding to the venue and appealing to a larger audience base. The Department will also place greater emphasis on promoting Hydro Park, the downtown plazas, and the new Pike Overlook adjacent to the Kaukauna Public Library. 2018 – 2019 Accomplishments The Community Enrichment Department has seen increased attendance at the LIVE! from Hydro Park concert series as well as the weekly Farmer’s Market. Increased attendance has been attributed to several partnerships with Fleet Feet and the “Big Run”, the Fox Fire Cracker 5K (12 th year) and several food truck rallies. With the reduction in revenue due to the closure of the TID account, the LIVE! concert series also assumed the sale of beverages through the use of volunteers known as celebrity bartenders. Accordingly, revenues from sponsorships and sales exceeded LIVE! expenditures. 2019 – 2020 Goals and Objectives The primary goal is to increase community participation in the concert series and Farmer’s Market. The venues will be fresh and ever-changing with new partnerships and familiar partnerships from the past. If available, the Department may sponsor/host an evening market and stage performance at the new Fassbender Park. Increase (Decrease) in 2020 Budget The Community Enrichment budget increased $4,374 or 7.31% Page 7 - 22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payrol l 0 573 17,839 17,839 18,285 Fringe Benefits 5151 Retirement Plan 0 38 878 878 927 5154 Social Securit y 0 44 1,365 1,365 1,399 5160 Group Life Insurance 0 7 45 42 44 5163 Workers Compensation 0 14 665 664 691 TOTAL PERSONNEL SERVICES 0 676 20,792 20,788 21,346 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 400 400 300 5208 Travel - City Business 0 0 50 50 50 5211 Education & Memberships 0 0 50 50 50 Purchased Services 5325 Contractual Services 0 0 38,000 38,000 40,500 5334 Printing Expense 0 0 200 200 200 5340 Rent - Equipment 0 0 180 180 1,200 Supplies 5401 Office Supplies 0 0 100 100 100 5402 Desktop Printing Expense 0 0 100 100 100 TOTAL NON-PERSONNEL SERVICES 0 0 39,080 39,080 42,500 OUTLAY 5804 Office Equipment 0 0 0 0 400 TOTAL OUTLAY 0 0 0 0 400 TOTAL COMMUNITY ENRICHMENT 0 676 59,872 59,868 64,246 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 23 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. 2018 - 2019 Goals and Objectives Conduct six elections in 2018 and two in 2019. Ongoing training for election officials and staff. Continue to use the Kaukauna Library as polling place while waiting for the completion of the remodeling of the Community Room 2018 - 2019 Accomplishments Conducted six elections in 2018 and three in 2019. Ongoing training for election officials and staff. Continue to use the Community Room and Council Chambers as polling places. 2019 - 2020 Goals and Objectives Conduct three elections in 2019 and four in 2020. Ongoing training for election officials and staff. Continue to use the Community Room and Council Chambers as polling places. Increase (Decrease) in 2020 Budget The Elections budget increased $30,037 or 134.38% Service Efforts: ELECTION NO. OF REGISTERED VOTERS ELECTION DAY CHANGES Primary – 2/20/18 7,778 159 Spring – 4/3/18 7,948 74 Partisan Primary – 8/14/18 8,091 84 General Election – 11/6/18 8,395 656 Primary – 2/19/19 8,782 7 Spring – 4/2/19 8,773 63 Page 7 - 24 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 200 1,533 2,000 2,000 2,000 5104 Temporary Payrol l 20,000 23,276 10,000 15,000 25,000 Fringe Benefits 5151 Retirement Plan 13 95 131 131 135 5154 Social Securit y 15 120 153 153 153 5163 Workers Compensation 32 23 18 26 51 TOTAL PERSONNEL SERVICES 20,260 25,048 12,302 17,310 27,339 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 200 0 200 200 200 5208 Travel - City Business 100 66 100 100 100 Purchased Services 5325 Contractual Services 2,000 168 2,000 3,500 4,000 5334 Printing Expense 6,000 3,410 3,000 3,000 6,000 Supplies 5401 Office Supplies 4,000 1,746 4,000 4,000 4,000 5431 Postage 500 200 500 500 500 5499 Miscellaneous 500 84 250 250 250 TOTAL NON-PERSONNEL SERVICES 13,300 5,674 10,050 11,550 15,050 OUTLAY 5804 Office Equipment 0 0 0 0 10,000 TOTAL OUTLAY 0 0 0 0 10,000 TOTAL ELECTIONS 33,560 30,722 22,352 28,860 52,389 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 25 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Setup department managers and other staff with access to current Accounting system to allow for visibility to accounts, reporting, etc. Establish Monthly/Quarterly Reporting that will show the budget to actual spend to aid in managing budgeted funds aid initiatives. 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. 2018 - 2019 Accomplishments Setup department managers and other staff with access to current Accounting system to allow for visibility to accounts, reporting, etc. Implement new procedures between Clerk/Treasurer office and finance that streamlines processes and gained efficiencies. Prepared the information for the clerk-treasurer position to share with the residence of Kaukauna Retooled the budget process that now includes all departments working together for a betterment of the budget and 5 year operating plan 2019 – 2020 Goals and Objectives Reestablish a 5 year operating plan that includes the new department managers and their goals. This plan will help the city help plan for the future and feed into a succession plan for the city that provide sustainability. Implement automated Accounts Payable process that will save city time and money. Through this process it will give access to other department manager’s accounts and invoices for reference Establish Monthly/Quarterly Reporting that will show the budget to actual spend to aid in managing budgeted funds aid initiatives for department manager. Discuss these reports at monthly meeting with managers. 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 2020 Budget The Finance budget increased $12,260 or 2.95% Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 210,870 210,621 217,196 217,195 223,477 5119 Longevity Pa y 695 695 755 755 815 Fringe Benefits 5151 Retirement Plan 17,827 15,508 14,276 14,276 15,140 5152 Residenc y 0 2,740 3,740 3,740 3,848 5154 Social Securit y 16,185 15,426 16,673 16,673 17,158 5157 Group Health Insurance 43,036 44,736 64,967 64,967 68,715 5160 Group Life Insurance 351 354 365 420 441 5163 Workers Compensation 339 224 327 327 426 TOTAL PERSONNEL SERVICES 289,303 290,304 318,299 318,353 330,020 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 0 2,000 1,000 1,000 5208 Travel - City Business 600 162 600 500 500 5211 Education & Memberships 700 61 700 800 700 Purchased Services 5303 Communications 600 600 600 600 600 5325 Contractual Services 93,750 87,178 90,041 92,375 93,300 5334 Printing Expense 650 861 700 700 700 Supplies 5401 Office Supplies 900 434 700 600 600 5402 Desktop Printing Expense 250 0 250 200 200 5422 Data Processing Supplies 250 0 250 200 200 5423 Filing Fees 03 57 04 0 5 0 TOTAL NON-PERSONNEL SERVICES 98,700 89,330 95,911 97,015 97,850 OUTLAY 5804 Office Equipment 1,400 0 1,400 1,563 0 TOTAL OUTLAY 1,400 0 1,400 1,563 0 TOTAL FINANCE 389,403 379,634 415,610 416,931 427,870 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 27 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Finance Director 1.00 1.00 103,592 103,591 106,587 Staff Accountant 1.00 1.00 62,327 62,327 64,130 Accounting Specialist 1.00 1.00 51,277 51,277 52,760 TOTAL 3.00 3.00 210,870 210,621 217,196 217,195 223,477 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7 - 28 Page 7 - 29 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: Streets, Park, and Re creation (SPAR) Building Maintenance MISSION STATEMENT This department is responsible for all utilities for all three departments. The building maintenance cost for all Street, Parks, and Recreation departments is accounted for in this department budget. Finally, the janitorial service in the Community Center and Street Department. There is a large decrease in this department budget because of an accounting change. This department use to cover the fire department as well. This building maintenance has now been moved to the Fire Department Increase (Decrease) in 2020 Budget Streets, Park, and Recreation (SPAR) Building Maintenance budget decreased ($78,450) or 60.35% Page 7 - 30 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: SPAR BUILDING MAINTENANCE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 8,313 25,670 0 0 0 5107 Overtime Pa y 0 306 0 0 0 5113 Job Class Premium Pay 08 1 0 0 0 Fringe Benefits 5151 Retirement Plan 927 105 0 0 0 5152 Residenc y 01 7 0 0 0 5154 Social Securit y 636 1,919 0 0 0 5157 Group Health Insurance 2,637 1,039 0 0 0 5160 Group Life Insurance 74 24 0 0 0 5163 Workers Compensation 328 87 0 0 0 TOTAL PERSONNEL SERVICES 12,915 29,247 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 6,000 2,300 6,000 3,000 4,500 5306 Heating Fuels 15,000 24,750 30,000 30,000 16,000 5309 Water, Sewer & Electric 40,000 81,794 65,000 67,500 18,000 5312 Maintenance - Building 15,000 16,077 27,000 11,550 11,550 5325 Contractual Services 500 0 2,000 1,500 1,500 TOTAL NON-PERSONNEL SERVICES 76,500 124,921 130,000 113,550 51,550 TOTAL SPAR BUILDING MAINTENANCE 89,415 154,168 130,000 113,550 51,550 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 31 CITY OF KAUKAUNA 2020 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 . 2018 - 2019 Goals and Objectives Complete labor contract negotiations for Fire contract that expires December 31, 2018. Evaluate and make recommendations regarding the Employee Assistance Program (EAP). Continue to monitor health insurance changes for 2020. Review Personnel Policies and Employee Handbook. Review and recommend any changes with the Performance Review process. 2018 - 2019 Accomplishments Completed labor contract negotiations for Fire contract with a three-year agreement that expires December 31, 2021. Reviewed and finalized RFP process for Employee Assistance Program provider for 2020. Implemented new performance review form for Department Heads. Review of Personnel Policies and Employee Handbook. Review of Standard Operating Guidelines – DPW. Recruitment of several positions due to retirements. (Fire Chief, Assistant Fire Chief, Police Chief, Administrative Services Supervisor, Sergeant) 2019 - 2020 Goals and Objectives Complete labor contract negotiations for Police contract that expires December 31, 2019. Review and finalize RFP for Flex/HRA vendors in 2020. Continue with additional legal training to assu re compliance with State and Federal programs. Review and recommend implementation of Performance Review process for exempt and non-exempt employees. Increase (Decrease) in 2020 Budget The Human Resources budget increased $7,950 or 4.77% Page 7 - 32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5218 Tuition Reimbursement Program 10,000 6,238 10,000 8,000 8,000 Purchased Services 5325 Contractual Services 115,000 88,384 150,000 115,000 160,000 5328 Advertising 2,000 76 1,000 1,000 1,000 5334 Printing Expense 150 0 150 100 100 5385 Employee Wellness Program 3,000 2,523 2,500 2,500 2,500 5398 Employee Safety Program 1,000 632 1,000 1,000 1,000 5399 Employee Assistance Program 2,050 2,127 2,050 2,050 2,050 5401 Office Supplies 100 161 100 100 100 TOTAL NON-PERSONNEL SERVICES 133,300 100,141 166,800 129,750 174,750 TOTAL HUMAN RESOURCES 133,300 100,141 166,800 129,750 174,750 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 33 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT This department accounts for the costs associated with managing the City’s computer network. This is a shared service through Kaukauna Utilities. Increase (Decrease) in 2020 Budget The Information Technology budget increased $8,500 or 3.94% Page 7 - 34 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2019 OBJECT 2018 2018 2019 ESTIMATED 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Purchased Services 5315 Maintenance - Office Equipment 1,000 0 1,000 1,000 1,000 5324 User Licencing 8,088 0 11,388 11,388 11,388 5325 Contractual Services 155,000 240,645 188,205 188,205 196,705 TOTAL NON-PERSONNEL SERVICES 164,088 240,645 200,593 200,593 209,093 OUTLAY 5804 Office Equipment 10,000 0 15,000 15,000 15,000 TOTAL OUTLAY 10,000 0 15,000 15,000 15,000 TOTAL INFORMATION TECHNOLOGY 174,088 240,645 215,593 215,593 224,093 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 35 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Increase tax base through new development and expansion / rehabilitation of existing facilities. Accommodate redevelopment of sites and facilities within the City such as the St. Al’s site. Work with the state and federal agencies to provide funding for the Veteran’s Memorial Lift Bridge with accommodations for boat traffic in 2022. Provided tools and other programs to allowed city departments to provide top-rate services without significantly increasing General Fund askings. 2018 - 2019 Accomplishments Increased tax base by 6% Created TIF District to allow for the development of The Donary (St. Als site) Secured funding for the Veteran’s Memorial Lift Bridge saving tax payers $1.2 million Purchased tools, equipment and machinery that allows city departments to do tasks in a more efficient time and money saving manner 2019 - 2020 Goals and Objectives Increase tax base through new residential/commercial development Accommodate redevelopment on sites within the City such as the Fox Cities Hotel and old Gustmans properties Propose a transportation fee to replace street reconstruction assessments and the wheel tax Complete Municipal Pool Master Plan to include amenities such as splash pad, climbing wall, mini golf Increase (Decrease) in 2020 Budget The Mayor Department budget increased $3,064 or 1.48% Page 7 - 36 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 125,621 126,460 129,280 129,280 136,126 5119 Longevity Pa y 425 425 480 480 480 Fringe Benefits 5151 Retirement Plan 13,263 10,651 8,499 8,499 9,221 5152 Residenc y 0 2,066 2,916 2,916 3,001 5154 Social Securit y 9,643 9,337 9,927 9,927 10,450 5157 Group Health Insurance 43,036 33,463 30,380 30,380 32,512 5160 Group Life Insurance 807 395 529 287 301 5163 Workers Compensation 3,174 2,073 3,083 3,075 3,351 TOTAL PERSONNEL SERVICES 195,969 184,870 185,094 184,844 195,442 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 700 492 700 700 800 5208 Travel - City Business 550 1,106 600 1,004 1,050 5211 Education & Memberships 800 505 800 864 865 5215 Expense Allowance 4,500 3,193 4,000 4,000 3,500 Purchased Services 5303 Communications 400 300 400 400 300 5325 Contractual Services 1,000 104 0 0 0 5334 Printing Expense 11,800 10,365 11,150 11,150 5,000 5340 Rent - Equipment 1,400 1,381 1,449 1,449 1,400 Supplies 5401 Office Supplies 800 696 700 700 700 5402 Desktop Printing Expense 200 0 200 200 200 5422 Data Processing Supplies 400 0 0 0 0 5499 Miscellaneous 400 107 550 550 450 TOTAL NON-PERSONNEL SERVICES 22,950 18,248 20,549 21,017 14,265 OUTLAY 5804 Office Equipment 0 0 1,000 2,980 0 TOTAL OUTLAY 0 0 1,000 2,980 0 TOTAL MAYOR 218,919 203,117 206,643 208,841 209,707 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 37 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Mayor 1.00 1.00 80,676 80,676 86,117 Executive Secretary 1.00 1.00 48,604 48,604 50,009 TOTAL 2.00 2.00 125,621 126,460 129,280 129,280 136,126 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR Page 7 - 38 Page 7 - 39 CITY OF KAUKAUNA 2020 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 2020 Budget The Municipal Service Building Maintenance budget increased $2,700 or 2.73% Page 7 - 40 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 11,084 9,427 0 0 0 5104 Temporary Payrol l 0 392 0 0 0 5107 Overtime Pa y 0 1,440 0 0 0 5110 Shift Premium Pa y 0500 0 5113 Job Class Premium Pay 0 570 0 0 0 Fringe Benefits 5151 Retirement Plan 1,237 81 0 0 0 5154 Social Securit y 848 847 0 0 0 5157 Group Health Insurance 3,516 232 0 0 0 5160 Group Life Insurance 26 5 0 0 0 5163 Workers Compensation 438 25 0 0 0 TOTAL PERSONNEL SERVICES 17,149 13,023 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 1,800 0 0 0 0 5306 Heating Fuels 6,000 3,862 6,000 8,000 8,100 5309 Water, Sewer & Electric 37,000 40,529 38,000 36,000 36,000 5312 Maintenance - Building 20,000 26,381 20,000 27,000 18,550 5321 Maintenance - All Other Equip 0 177 0 0 0 5325 Contractual Services 36,000 30,485 35,000 31,000 39,050 TOTAL NON-PERSONNEL SERVICES 100,800 101,435 99,000 102,000 101,700 TOTAL MUNICIPAL BUILDING 117,949 114,458 99,000 102,000 101,700 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 41 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives  Maintain TRIP and State Debt collection (SDC) program  Maintain Point and Pay program  Attend judicial meetings  Continue judicial education  Attend clerk meetings  Attend clerk of courts seminar  Attend truancy court monthly at high school  Attend truancy court monthly at middle school  Maintain community service program and reminders  Maintain pay plan contract and reminders  Continue sending Defaults, GCI, TRIP and SDC notices  Attend New Judicial training conference in May 2019 Increase (Decrease) in 2020 Budget The Municipal Justice budget increased $1,101 or 2.27% Page 7 - 42 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 31,024 28,943 31,963 31,802 32,893 5119 Longevity Pa y 138 138 150 150 150 Fringe Benefits 5151 Retirement Plan 1,610 1,355 1,356 1,356 1,437 5154 Social Securit y 1,701 1,513 1,753 1,753 1,803 5160 Group Life Insurance 118 129 123 141 148 5163 Workers Compensation 50 30 48 48 63 TOTAL PERSONNEL SERVICES 34,641 32,107 35,393 35,250 36,494 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 244 800 800 800 5208 Travel - City Business 450 0 450 450 450 5211 Education & Memberships 840 840 840 840 840 Purchased Services 5325 Contractual Services 10,007 1,555 10,007 10,007 10,007 5334 Printing Expense 300 0 300 300 300 Supplies 5401 Office Supplies 300 136 300 300 300 5402 Desktop Printing Expense 250 0 250 250 250 5422 Data Processing Supplies 250 0 250 250 250 TOTAL NON-PERSONNEL SERVICES 13,197 2,775 13,197 13,197 13,197 TOTAL MUNICIPAL JUDGE 47,838 34,882 48,590 48,447 49,691 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 43 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Judge ** ** 10,887 10,887 11,219 Clerk of Courts 0.50 0.50 20,696 20,696 21,294 Deputy Clerk of Courts ** ** 380 219 380 TOTAL 0.50 0.50 31,024 28,943 31,963 31,802 32,893 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE ** FTE calculation not readily determined due to the nature of the position Page 7 - 44 Page 7 - 45 CITY OF KAUKAUNA 2020 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 2020 Budget The Office Equipment & Supplies budget increased $250 or 1.22% Page 7 - 46 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: OFFICE EQUIPMENT & SUPPLIES 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 9,000 6,351 9,000 9,000 9,000 Supplies 5401 Office Supplies 1,500 1,528 1,500 500 750 5431 Postage 10,000 9,520 10,000 12,607 11,000 TOTAL NON-PERSONNEL SERVICES 20,500 17,399 20,500 22,107 20,750 TOTAL OFFICE EQUIPMENT & SUPPLIES 20,500 17,399 20,500 22,107 20,750 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 47 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTME NT: PLANNING/COMMUNITY 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. 2018 - 2019 Goals and Objectives The City has established the basic ground work for the expansion of the trail network, development of downtown properties and Commerce Crossing, along with new housing, a revamped business loan program, and areas for potential development and annexation. Given the baseline above and the need to promote what Kaukauna has to offer, the following goals and objectives are targeted for 2019:  Host at least one realtor/developer tour as an exclusive invite-only event for regional and state land developm ent professionals. The goal is to highlight development underway, identify opportunities for future dev elopment/redevelopment, and to shape a positive impression of Kaukauna as a family-friendl y, environmentally-conscious, commercial powerhouse.  Complete fund-raising for the regional Fox River Boardwalk in conjunction with the Village of Little Chute a nd Outagamie County with the goal of starting construction in 2019.  With RACK funds being de-federalized, the Authority should develop new guidelines for the loan prog ram and assessed energy program.  Finalize plans for the construction of a summer kitchen at the Grignon Mansion and other historic property development.  Assist in the development of financing opportunities for the Veteran’s Memorial Lift Bridge and can al improvements. In past years, the City participated with the Fox Cities Regional Partnership with a $1.00 per capita membership fee. In fiscal year 2019, the Planning Department proposes to use these funds to help finance the above objectives and provide a more direct benefit. 2018 - 2019 Accomplishments The following represents significant accomplishments within the Community Development realm:  Completed update to the City’s five-year Parks and Recreation Master Plan.  Completed a wayfinding program that segways into a branding initiative.  Substantially completed fund-raising for the Kaukauna-Little Chute Boardwalk.  Completed a revamped de-federalized revolving loan fund program.  Completed three major sales in the Industrial Park Network. Development has begun on all three.  Strengthened staff and administration within the Building Inspection office.  Continued to use an enhanced downtown park and plan chain of open space for community enrichment purp oses. Page 7 - 48 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2019 - 2020 Goals and Objectives The Planning and Community Development Department has successfully implemented a long-range plan for trail development within the City accommodating safe route to schools and parks. This was in conjunction with a completed way-finding program and a five-year update on the City’s Park and Recreation Master Plan. The Department continues to enhance and see growth in the LIVE! from Hydro Park concert series as well as the weekly summer farmer’s market. The following goals and objectives are targeted for 2020:  Accommodate trail improvements to link the new Kaukauna-Little Chute Boardwalk to the regional trail network.  Apply for a wayfinding grant through the Fox Cities Convention and Visitors Bureau for 50% of the cost of implementing, in whole or in part, the wayfinding report.  Target business development in the downtown area through a revamped Redevelopment Authority loan program.  Restructure the administration of the Grignon Mansion by hiring an administrator knowledgeable in historic/cultural sciences and museum fund-raising.  Work with the Heart of the Valley Chamber of Commerce to encourage small business development.  Work with local developers to enhance the availability and quality of newly platted lots. Increase (Decrease) in 2020 Budget The Planning/Community Development budget increased $35,524 or 11.57% Service Efforts: INDICATOR 2018 AS OF 09/30/19 Acres of Ind. Park land sold 0.65 5.66 Grant funds received $50,000 $250,000 # of new RACK loans 6 0 # of new subdivisions 1 3 # of variance re quests 2 2 Acres annexed into the City 1.60 78.59 Page 7 - 49 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2019 OBJECT 2018 2018 2019 ESTIMATED 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 226,392 188,074 232,675 231,501 239,892 5104 Temporary Payrol l 19,060 11,502 0 0 0 5119 Longevity Pa y 1,020 840 1,004 1,004 1,077 Fringe Benefits 5151 Retirement Plan 28,109 15,574 15,306 15,229 16,265 5152 Residenc y 0 6,073 8,608 8,608 8,857 5154 Social Securit y 14,124 14,727 17,876 17,787 18,434 5157 Group Health Insurance 30,165 13,859 16,904 16,904 41,309 5160 Group Life Insurance 728 743 747 820 861 5163 Workers Compensation 5,686 3,739 6,866 6,804 7,215 TOTAL PERSONNEL SERVICES 325,284 255,130 299,986 298,657 333,910 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 430 650 650 1,800 5208 Travel - City Business 300 821 400 400 1,000 5211 Education & Memberships 500 541 900 900 900 Purchased Services 5303 Communications 200 310 600 600 500 5325 Contractual Services 0 94 0 0 1,000 5328 Advertising 0 1,654 0 0 200 5334 Printing Expense 0 2,862 150 150 200 5340 Rent - Equipment 1,200 1,381 1,200 1,200 1,500 Supplies 5401 Office Supplies 1,000 554 800 800 700 5402 Desktop Printing Expense 1,000 102 600 600 400 TOTAL NON-PERSONNEL SERVICES 4,700 8,749 5,300 5,300 8,200 OUTLAY 5804 Office Equipment 0 1,974 1,700 1,700 400 TOTAL OUTLAY 0 1,974 1,700 1,700 400 TOTAL PLANNING 329,984 265,853 306,986 305,657 342,510 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 50 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Planning Director 1.00 1.00 94,862 94,861 97,605 Principal Planner 1.00 1.00 64,278 63,105 67,626 Executive Secretary 1.00 1.00 48,604 48,604 50,009 Planning/Engineering Tech 0.40 0.40 24,931 24,931 25,652 TOTAL 3.40 3.40 226,392 188,074 232,675 231,501 240,892 CITY OF KAUKAUNA 2020 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT Page 7 - 51 CITY OF KAUKAUNA 2020 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 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 the safety and well-being of the occupants tomorrow. Increase (Decrease) in 2020 Budget The Building Inspection budget decreased ($69,725) or 43.44% Service Efforts: INDICATOR AS OF 12/31 /17 AS OF 12/31/18 AS OF 06/30/19 New Residential Units 83 72 30 Other Residential Permits Issued 211 178 87 Commercial Permits Issued 39 44 14 Est. Residential Const. Value $12,435,500 $16,646,265 $6,778,307 Est. Commercial Const. Value $5,790,748 $19,430,221 $1,766,739 Est. Other Const. Value $8,293,089 $9,460,120 $7,268,504 Permit Revenue $265,544 $345,358 $130,000 Page 7 - 52 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 1,020 450 450 500 5208 Travel - City Business 100 0 0 0 100 5211 Education & Memberships 500 215 250 250 275 Purchased Services 5303 Communications 1,000 1,257 1,000 1,000 1,100 5318 Maintenance - Automotive 200 247 300 300 300 5325 Contractual Services 116,883 65,373 145,000 145,000 75,000 5326 Razing Expense 0 (12,805) 10,000 10,000 10,000 5328 Advertising 0 0 100 100 0 5334 Printing Expense 0 305 0 0 100 5340 Rent - Equipment 1,500 1,381 1,000 1,000 1,200 Supplies 5401 Office Supplies 200 768 500 500 500 5407 Automotive Supplies 450 543 400 400 200 5499 Miscellaneous 1,500 1,997 1,500 1,500 1,500 TOTAL NON-PERSONNEL SERVICES 122,833 60,301 160,500 160,500 90,775 TOTAL BUILDING INSPECTION 122,833 60,301 160,500 160,500 90,775 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 53 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department 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. These committees ensure the highest level of care and most current treatment modalities are utilized in the field and in educating new emergency medical students. Complete the second year of the mandatory paramedic refresher course curriculum set forth by the State of Wisconsin for paramedic licensure. Continue to work with the City of Kaukauna Police Department, local EMS organizations, and Outagamie County law enforcement on training for possible active shooter incidents that may occur in the service area of both entities. Research replacement of one of the ventilators in place on the fire department ambulances that is utilized during cardiac arrest incidents and for those not breathing. Continue to maintain and expand upon working mutual aid agreements used in the event of large scale emergency medical incidents Page 7 - 54 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2018 - 2019 Accomplishments 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. Purchased a new portable ventilator that is utilized by paramedics during resuscitation attempts of those who are in cardiac arrest. This device provides artificial respirations for victims thereby allowing paramedics to focus on other lifesaving procedures. The ambulance service continued to maintain membership in the Oshkosh Buying Group, which is a regional group of EMS providers that enable us to utilize group purchasing for our ambulance supplies. This has resulted in a significant savings over the past several years. All record keeping, reporting, and maintenance of the required documents were completed as required by fire department policy, paramedic operational plan, and State of Wisconsin Department of Health and Family Services. Implemented a countywide MABAS card involving Kaukauna Fire personnel which can be activated in the event an active shooter/threat/violence incident occurs, thereby providing quick response of trained personnel. 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. Fire department paramedics completed the first session of 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. Applied for and received Funding Assistant Program (FAP) monies from the State of Wisconsin. Total monies of $4,284.75 were received and can be used to offset tax dollars for durable medical supplies. Purchased and implemented a new EMS electronic records management system used to document all Patient Care Reports (PCR’s) and allows for transfer of reports to the department’s billing company. Page 7 - 55 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2019 - 2020 Goals and Objectives Purchase two sets of ballistics gear for personnel to utilize during active shooter/threat/violence incidents. . Continue to provide the highest level of pre-hospital care to the citizens in the Kaukauna Fire Department service area. 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 work on coordinating and implementing field based reporting utilizing mobile devices on ambulance calls. Research community needs in an effort to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin and complete the licensure process. 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. 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. Research funding sources to purchase a LUCAS Chest Compression System for use by department paramedics during cardiac arrest incidents. Increase (Decrease) in 2020 Budget The Ambulance budget increased $4,000 or 6.65% Service Efforts: INDICATOR AS OF 12/31/17 AS OF 12/31/18 AS OF 6/30/19 Patient’s treated & transported 943 970 488 Patient’s treated and released 205 199 101 Cancelled / No patient found 17 40 19 Dead at scene 22 23 7 Page 7 - 56 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 0 1,000 650 1,000 5208 Travel - City Business 575 19 575 400 575 5211 Education & Memberships 4,000 2,320 4,000 2,900 4,500 Purchased Services 5303 Communications 6,000 4,590 3,500 3,500 4,500 5318 Maintenance - Automotive 6,000 4,519 4,000 7,000 5,500 5321 Maintenance - Other Equipment 1,000 1,621 1,000 1,000 1,000 5325 Contractual Services 7,975 7,328 9,925 9,200 11,125 5328 Advertising 100 0 100 0 0 5334 Printing Expense 700 558 700 400 500 Supplies 5401 Office Supplies 200 58 200 0 0 5404 Clothing Expense 200 76 200 150 0 5407 Automotive Supplies 7,000 5,590 6,800 7,100 7,000 5410 General Supplies 150 53 150 150 150 5419 Medical & Lab Supplies 25,500 25,848 27,750 25,000 28,250 5422 Data Processing Supplies 200 0 200 0 0 5431 Postage 75 0 75 0 75 TOTAL NON-PERSONNEL SERVICES 60,675 52,578 60,175 57,450 64,175 TOTAL AMBULANCE 60,675 52,578 60,175 57,450 64,175 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 57 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Deliver fire, rescue, medical care, and preventive services throughout the Community. Provide public education and injury prevention throughout the City. Fully implement the fire records system. Fully implement Ascentis payroll system. Fully implement the CAD Spillman system. Place new ambulance in Service. Continuously train all staff for their safety and the effective delivery of services, public protection and professional staff development. 2018 - 2019 Accomplishments Provided fire, rescue, and fire prevention services. Delivered high quality pre-hospital care. Provide public education to the community. Continued implementation of fire and EMS records systems. Actively participated in community events throughout the year. Established maintenance program for our radio system. CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE 2019 - 2020 Goals and Objectives Provide effective and efficient fire and rescue services to the community. Implement cancer prevention measures to ensure health and safety of firefighters. Begin implementing mission-critical communication devices in our organization. Increase public outreach efforts for citizens of all ages. Continuously train all staff for their safety and the effective delivery of services, public protection, and Page 7 - 58 professional staff development. Increase (Decrease) in 2020 Budget The Fire budget increased $178,592 or 7.29% Service Efforts: INDICATOR AS OF 6/30/18 AS OF 12/31/18 AS OF 6/30/19 Fire Incidents 17 26 8 Hazardous Materials/Conditions 20 53 20 Service Calls/Good Intent 39 97 41 Alarms/Activation 45 87 41 Rescue/Assist/Extrication 182 359 159 Total # of burning permits 73 79 54 Page 7 - 59 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,420,083 1,417,176 1,462,568 1,462,533 1,493,785 5107 Overtime Pa y 60,000 60,488 60,000 100,000 71,700 5113 Job Class Premium Pay 0 0 100 0 100 5116 Holiday Pa y 69,500 68,803 70,890 70,890 73,000 5119 Longevity Pa y 4,575 4,575 4,965 4,965 4,255 5122 FLSA Pa y 8,700 8,438 9,500 5,300 0 Fringe Benefits 5151 Retirement Plan 303,614 262,168 243,133 248,526 268,440 5152 Residenc y 0 54,125 70,222 70,222 80,135 5154 Social Securit y 22,661 20,563 23,316 23,833 23,821 5157 Group Health Insurance 353,136 358,169 368,455 368,455 368,901 5160 Group Life Insurance 1,759 1,995 1,978 1,700 1,785 5163 Workers Compensation 58,451 37,908 56,924 57,858 74,421 TOTAL PERSONNEL SERVICES 2,302,479 2,294,407 2,372,051 2,414,282 2,460,343 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 60 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,200 0 1,200 1,000 2,400 5208 Travel - City Business 700 154 700 600 700 5211 Education & Memberships 4,475 3,260 4,475 4,400 4,475 Purchased Services 5303 Communications 800 1,940 4,000 4,670 10,500 5306 Heating Fuels 0 0 0 0 3,600 5309 Water, Sewer & Electric 0 0 0 0 60,000 5312 Maintenance - Building 4,000 6,557 4,000 20,000 12,000 5315 Maintenance - Office Equipment 600 0 600 500 600 5318 Maintenance - Automotive 8,500 7,505 5,000 12,000 7,500 5321 Maintenance - Other Equipment 6,000 4,720 6,000 1,700 4,500 5325 Contractual Services 10,000 2,380 9,700 5,640 6,400 5328 Advertising 200 0 200 0 200 5334 Printing Expense 300 0 300 200 300 5340 Rent - Equipment 1,700 1,545 1,700 2,339 2,350 Supplies 5401 Office Supplies 650 912 650 500 700 5402 Desktop Printing Expense 150 0 150 100 150 5404 Clothing Expense 12,500 6,256 12,500 9,000 12,700 5407 Automotive Supplies 6,000 4,837 5,000 4,100 5,000 5410 General Supplies 1,600 1,828 1,600 2,200 2,200 5413 Chemical & Ordnance 500 0 500 50 300 5416 Custodial Supplies 1,900 1,700 1,900 1,700 1,800 5431 Postage 75 26 75 37 75 5499 Miscellaneous 5,000 3,242 5,000 3,800 4,300 TOTAL NON-PERSONNEL SERVICES 66,850 46,863 65,250 74,536 142,750 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T OUTLAY 5807 Machinery, Tools & Instruments 65,550 38,799 11,200 11,083 24,000 TOTAL OUTLAY 65,550 38,799 11,200 11,083 24,000 TOTAL FIRE 2,434,879 2,380,069 2,448,501 2,499,901 2,627,093 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 61 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Chief 1.00 1.00 99,130 99,130 101,948 Assistant Chief 1.00 1.00 86,867 86,867 89,380 Assistant Chief - Shift 1.00 1.00 83,126 83,127 85,531 Assistant Chief - Shift 1.00 1.00 83,126 83,127 85,531 Assistant Chief - Shift 1.00 1.00 83,126 83,127 81,808 Lieutenant / Paramedic 1.00 1.00 73,051 73,051 75,444 Lieutenant / Paramedic 1.00 1.00 69,680 69,680 75,444 Lieutenant / Paramedic 1.00 1.00 69,680 69,680 71,963 Driver Operator / Paramedic 1.00 1.00 68,461 68,461 70,705 Driver Operator / Paramedic 1.00 1.00 68,461 68,461 70,705 Driver Operator / Paramedic 1.00 1.00 68,461 68,461 70,705 Driver Operator / Paramedic 1.00 1.00 68,461 68,461 69,529 Driver Operator / Paramedic 1.00 1.00 67,323 67,323 69,529 Driver Operator / Paramedic 1.00 1.00 67,323 67,323 69,529 Firefighter / Paramedic 1.00 1.00 66,447 66,447 67,645 Firefighter / Paramedic 1.00 1.00 65,499 65,499 67,645 Firefighter / Paramedic 1.00 1.00 65,499 65,499 67,645 Firefighter / Paramedic 1.00 1.00 65,499 65,499 67,645 Firefighter / Paramedic 1.00 1.00 59,520 59,520 55,292 Firefighter / Paramedic 1.00 1.00 59,520 59,520 55,292 POC Firefighter / Team Leader ** ** 1,571 1,533 1,571 POC Firefighter / Team Leader ** ** 1,533 1,533 1,571 POC Firefighter / Team Leader ** ** 1,533 1,533 1,571 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter / Driver Operator ** ** 1,330 1,330 1,363 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 POC Firefighter ** ** 1,299 1,299 1,331 TOTAL 20.00 20.00 1,420,083 1,417,176 1,462,568 1,462,533 1,493,78 5 DEPARTMENT: FIRE CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 62 Page 7 - 63 CITY OF KAUKAUNA 2020 BUDGE T DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY MISSION STATEMENT Reco gnizing 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. 2019 - 2020 Goals and Objectives All Kaukauna Fire Department staff members will conti nue to conduct company based fire inspections throughout the community. Greater effort will be made in gathering more information to build a comprehensive all-encompassing building Pre-Plan during the fire inspection process. This will hopefully be achieved via the acquisition of new ruggedized laptops, leading to greater electronic data field entry. Additionally, the Kaukauna Fire Department is working with the City of Kaukauna Engineering Department to gain access to the City’s GIS mapping system, which will also aid in the Pre-Plan process. This project will be very time consuming with a limited amount of staff currently available to work on the project. However, with better Pre-Plans, the Kaukauna Fire Department will be able to provide more accurate inspections to all of Kaukauna’s businesses and residential facilities. Lastly, more comprehensive Pre- Plans will allow for faster and more efficient responses to emergency calls. All records will continue to be kept current to the Department of Commerce’s regulations. We continue to send all NFIRS reports to the Federal database. All Fire Department members will have continuing education so that they are able to be kept up to date with the most current code interpretations. The Juvenile Fire Starters program will continue in 2020. The Fire Arson Program will remain in place for 2020. All investigators will keep current with continuing education in both Arson investigation classes and Fire investigation classes to align with all updates and standards. The general public will receive education in fire code compliance and fire prevention. The Kaukauna Fire Department will begin to provide community education on severe weather and severe weather preparedness. Information and education will be made available regarding what steps to take after a severe weather event. These include, but are not limited to, power line safety, downed trees, and street flooding. The Kaukauna Fire Department will continue to provide age appropriate fire prevention education to all schools within the Kaukauna City limits. Currently, this education is offered to students in 4K through 5 th grade. Next year, the Kaukauna Fire Department will expand fire prevention education to higher grade levels. Kaukauna Fire Department will also continue to partner with the Kaukauna Community Health Associates in providing education for the Baby Sitter Clinic and Kaukauna Recreational Department’s Safety Town. Kaukauna Fire Department will continue to work on our Image Trend records system in order to document and log all fire prevention classes and inspections in order to provide the most accurate information possible for data collection. . Page 7 - 64 2018 - 2019 Accomplishments Successfully completed a year of fire inspections with the new system, Image Trend. Participated in the Kaukauna Community Health Associates Baby Sitter Clinic. Participated in five sessions of Kaukauna Recreational Department’s Safety Town. Performed over 1,100 fire inspections of local businesses and residential facilities. Increase (Decrease) in 2020 Budget The Fire Safety budget stayed flat. Page 7 - 65 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 0 650 0 650 5208 Travel - City Business 200 0 200 0 200 5211 Education & Memberships 500 0 500 0 500 Purchased Services 5328 Advertising 70 0 70 0 70 5334 Printing Expense 350 0 350 0 350 5397 Fire Safety Education 5,500 3,844 3,000 3,053 3,200 Supplies 5401 Office Supplies 325 0 325 0 175 5410 General Supplies 350 0 350 0 300 5434 Photographic Supplies 270 0 270 750 270 TOTAL NON-PERSONNEL SERVICES 8,215 3,844 5,715 3,803 5,715 TOTAL FIRE SAFETY 8,215 3,844 5,715 3,803 5,715 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 66 Page 7 - 67 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTME NT: 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. 2018 - 2019 Goals and Objectives Provide our School Resource Officers with marked squad cars to increase our police presence at Kaukauna Area Schools. Provide training and software to help officers investigate ICAC (internet crimes against children) complaints. Continue to provide training to officers in active shooter scenarios, firearms and high risk traffic stops. Restart our “juvenile police officer” program, which is an after school program that gives kids something to do after school and teaches juveniles what police officers do. Start a “Neighborhood Watch” program where applicable in the City. Continue to develop ways to connect positively with our Public Partners, both business and community members. Project a positive environment to promote recruitment. Properly staff police vehicles while in the budgeting process. 2018 - 2019 Accomplishments Provided all Kaukauna School Resource Officers with a marked squad to have a higher police presence at our schools. Continued to provide Alice Training to Kaukauna Area School District Staff along with community members. Obtained a Drug Drop box at the Kaukauna Police Department. Kaukauna Police Department officers continued to volunteer for the Special Olympics Program along with the Lights of Christmas program to help residents in the City of Kaukauna Ranked was ranked #19 as one of Wisconsin’s safest communities. Provided police service to numerous runs, bike rides, festivals and special events in the City of Kaukauna. Participated in county wide OWI enforcement details. Worked with local business and schools in training children in safe bike riding habits. Worked with the State of Wisconsin Department of Corrections in monitoring and making house visits to over 70 sex offenders that reside in the City of Kaukauna. Promoted internal candidates to the positions of Assistant Chief, and Lieutenant. Reassigned job duties for the positions of investigator, drug investigator, K-9 handler and school resource officer. Hired 2 new patrol officers and one new administrative assistant. Page 7 - 68 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE 2019 - 2020 Goals and Objectives Continue to fund raise for a second City of Kaukauna K-9. Provide Alice training to the Kaukauna Area School District along with the Heart of the Valley Chamber of Commerce. Train with the Kaukauna Fire Department in Active Shooter scenarios. Provide training to officers and staff in new positions within the department. Continue to work with local and state agencies in investigating internet crimes against children Update and develop social media accounts in order to relay information to the public Increase (Decrease) in 2020 Budget The Police budget increased $104,754 or 3.29% Service Efforts: INDICATOR AS OF 12/31/17 AS OF 12/31/18 AS OF 06/30/19 Calls for service 10,626 10,973 5453 Arrests 1,916 2024 1103 Municipal citations 424 380 211 Traffic citations 1,417 1344 564 Warning citations 2,273 2309 1486 Juvenile incidents 372 308 144 Accidents 329 369 226 Miles patrolled 215,108 226,484 102,437 Page 7 - 69 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,821,876 1,749,685 1,870,110 1,870,111 1,921,932 5107 Overtime Pa y 60,000 49,306 52,000 65,000 52,000 5110 Shift Premium Pa y 0 2 443 2 443 5113 Job Class Premium Pay 200 937 585 533 585 5116 Holiday Pa y 93,218 93,920 95,548 93,218 95,548 5119 Longevity Pa y 1,758 1,758 1,825 1,825 1,420 5125 Call Time 1,952 0 1,009 1,952 1,009 Fringe Benefits 5151 Retirement Plan 223,872 226,792 209,849 211,041 234,473 5152 Residenc y 0 23,475 33,125 33,125 23,200 5154 Social Securit y 151,394 152,758 154,646 155,497 158,580 5157 Group Health Insurance 432,872 443,912 448,766 448,766 516,180 5160 Group Life Insurance 2,870 2,911 2,946 2,553 2,681 5163 Workers Compensation 46,357 29,912 44,985 44,787 57,795 TOTAL PERSONNEL SERVICES 2,836,369 2,775,368 2,915,837 2,928,410 3,065,846 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 8,000 7,715 8,000 9,000 12,000 5208 Travel - City Business 1,200 457 1,000 500 800 5211 Education & Memberships 1,000 320 1,000 500 1,000 Purchased Services 5303 Communications 3,058 1,848 2,638 2,638 2,638 5312 Maintenance - Building 3,500 11,672 3,500 2,500 3,500 5315 Maintenance - Office Equipment 500 0 500 500 500 5316 Investigations 0 86 2,100 1,000 1,475 5318 Maintenance - Automotive 25,900 30,136 25,900 25,900 25,900 5321 Maintenance - Other Equipment 2,500 85 2,000 500 1,000 5325 Contractual Services 26,808 25,417 34,308 34,308 34,308 5328 Advertising 1,000 460 500 500 500 5334 Printing Expense 200 339 200 200 200 5340 Rent - Equipment 5,000 5,363 5,000 5,000 5,000 5391 Crime Prevention Program 1,000 1,022 1,000 500 500 5399 K9 Program 0 357 3,015 1,500 3,000 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 70 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 3,000 2,148 3,000 2,000 2,000 5402 Desktop Printing Expense 1,800 1,832 1,800 1,800 1,800 5404 Clothing Expense 12,500 12,464 12,500 12,500 12,500 5407 Automotive Supplies 44,000 44,850 44,000 44,000 40,500 5410 General Supplies 1,000 546 1,000 1,000 1,000 5413 Chemical & Ordnance 12,390 13,686 15,740 15,740 13,740 5414 Evidence 4,125 3,754 4,120 3,500 4,675 5416 Custodial Supplies 500 456 500 500 500 5419 Medical & Lab Supplies 2,000 1,139 2,000 2,000 2,000 5431 Postage 50 0 50 50 50 5499 Miscellaneous 1,200 646 1,000 500 500 TOTAL NON-PERSONNEL SERVICES 162,231 166,797 176,371 168,636 171,586 OUTLAY 5807 Machinery, Tools & Instruments 10,570 13,701 12,395 12,395 8,189 5830 Automotive 6,000 5,165 75,358 81,362 39,094 TOTAL OUTLAY 16,570 18,867 87,753 93,757 47,283 TOTAL POLICE 3,015,170 2,961,031 3,179,961 3,190,803 3,284,715 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 71 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGET ACTUAL BUDGET Chief 1.00 1.00 103,592 103,592 101,948 Assistant Chief 1.00 1.00 90,776 90,776 89,337 Investigator 1.00 1.00 81,297 81,297 81,808 Sergeant 1.00 1.00 71,475 71,475 73,386 Sergeant 1.00 1.00 70,120 70,120 73,579 Sergeant 1.00 1.00 70,312 70,312 72,055 Sergeant 1.00 1.00 70,252 70,252 71,375 Patrolman / Meg Officer 1.00 1.00 69,208 69,208 71,061 Patrolman / Detective 1.00 1.00 69,329 69,329 73,386 Patrolman / K-9 1.00 1.00 69,245 69,245 72,407 Patrolman / K-9 1.00 1.00 69,329 69,329 73,942 Patrolman 1.00 1.00 69,268 69,268 71,182 Patrolman 1.00 1.00 69,208 69,208 71,121 Patrolman 1.00 1.00 69,208 69,208 68,182 Patrolman 1.00 1.00 66,538 66,538 68,375 Patrolman 1.00 1.00 66,478 66,478 65,618 Patrolman 1.00 1.00 66,478 66,478 65,498 Patrolman 1.00 1.00 63,794 63,794 65,498 Patrolman 1.00 1.00 63,794 63,794 65,558 Patrolman 1.00 1.00 63,794 63,794 65,558 Patrolman 1.00 1.00 60,260 60,260 61,735 Patrolman 1.00 1.00 60,068 60,068 68,194 Patrolman 1.00 1.00 60,068 60,068 70,820 Police School Resource Officer 1.00 1.00 68,798 68,798 71,121 Police School Resource Officer 1.00 1.00 69,268 69,268 71,121 Police School Resource Officer 1.00 1.00 67,733 67,733 69,675 Admin Services Supervisor 1.00 1.00 56,533 56,533 53,215 Police Records Clerk II 0.73 0.73 26,791 26,791 28,186 Police Records Clerk II 0.63 0.63 23,121 23,121 24,325 Police Records Clerk I 0.50 0.50 17,625 17,625 18,135 Police Records Clerk I 0.50 0.50 16,858 16,858 17,736 Community Service Officer 0.50 0.50 12,392 12,392 12,754 SUBTOTAL 29.86 29.86 1,973,010 1,973,010 2,027,891 Less: School share of PSLO 102,900 102,900 105,959 TOTAL 29.86 29.86 1,821,876 1,749,685 1,870,110 1,870,111 1,921,932 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 72 Page 7 - 73 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Continue Crossing Guard program. Continue Safety Town program. Continue biannual meetings with Crossing Guards. 2018 - 2019 Accomplishments 2019 - 2020 Goals and Objectives Increase (Decrease) in 2020 Budget The School Patrol budget increased $273 or 0.40% Service Efforts: INDICATOR AS OF 12/31/17 AS OF 12/31/18 AS OF 06/30/19 # of intersections patrolled 7 # of Safety Town graduates 73 Page 7 - 74 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 59,378 52,068 61,161 61,161 62,670 Fringe Benefits 5151 Retirement Plan 483 432 487 0 0 5154 Social Securit y 1,756 1,504 1,808 1,029 1,049 5160 Group Life Insurance 68 74 78 0 0 5163 Workers Compensation 2,345 1,380 2,281 2,275 2,369 TOTAL PERSONNEL SERVICES 64,030 55,458 65,815 64,465 66,088 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,375 1,375 1,375 1,375 1,375 5499 Miscellaneous 400 433 400 400 400 TOTAL NON-PERSONNEL SERVICES 1,775 1,808 1,775 1,775 1,775 TOTAL SCHOOL PATROL 65,805 57,266 67,590 66,240 67,863 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 75 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard 0.26 0.26 7,431 7,431 7,614 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 Crossing Guard - Sub. 0.08 0.08 2,286 2,286 2,343 TOTAL 2.14 2.14 59,378 52,068 61,161 61,161 62,670 CITY OF KAUKAUNA 2020 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7 - 76 Page 7 - 77 CITY OF KAUKAUNA 2019 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 2019 Budget The Alcohol & Other Drug Awareness budget decreased $2,300 or 41.56% Page 7 - 78 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5499 Miscellaneous 2,500 8,499 4,800 7,000 2,500 TOTAL NON-PERSONNEL SERVICES 2,500 8,499 4,800 7,000 2,500 TOTAL ALCOHOL & DRUG AWARENESS 2,500 8,499 4,800 7,000 2,500 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 79 CITY OF KAUKAUNA 2020 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 2020 Budget The Bridge Maintenance budget decreased ($3,200) or (41.56%) Page 7 - 80 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 800 797 700 700 1,500 5325 Contractual Services 7,000 8,446 7,000 1,000 3,000 TOTAL NON-PERSONNEL SERVICES 7,800 9,243 7,700 1,700 4,500 TOTAL BRIDGE MAINTENANCE 7,800 9,243 7,700 1,700 4,500 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 81 CITY OF KAUKAUNA 2020 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 2020 Budget The Bus Subsidy budget remains the same as the 2020 budget. Page 7 - 82 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 30,000 35,802 30,000 29,111 30,000 TOTAL NON-PERSONNEL SERVICES 30,000 35,802 30,000 29,111 30,000 TOTAL BUS SUBSIDIES 30,000 35,802 30,000 29,111 30,000 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 83 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Develop and carryout the City’s capital improvement program including the design, construction, inspection and management of streets, sewers, sidewalks and associated rehabilitation programs and all other City public works projects. Operate and manage the City’s Sanitary Sewer Utility and Storm Water Utility. Perform survey work as required, conduct traffic studies, work with developers to review and inspect new construction and redevelopment sites, compile special assessments and maintain official maps and records. 2018 - 2019 Goals and Objectives 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 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 when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). 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. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects. Continue to develop the City’s G.I.S. system. Continue with the planning and development of Anderson Park and Haas Road Park. Successfully complete the following projects: 2019 Concrete Street Paving Project Sanitary Sewer and Water Main Relay Project with Kaukauna Utilities Sidewalk Rehabilitation Project CE Trail Extension with Outagamie County Fox River Boardwalk Trail with Village of Little Chute Alley Reconstruction Project Concrete Street Patching – Various Locations Page 7 - 84 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2018 - 2019 Accomplishments Completed construction projects for sewer, water and paving in a timely, cost effective manner which Minimizes disruptions to residents and travelling public. Successfully completed the following projects: 2019 Concrete Street Paving Project Green Bay Road Area Sanitary Sewer and Water Main Relay Project with Kaukauna Utilities Sidewalk Rehabilitation Project Concrete Street Patching – Various Locations Grand Kakalin Overlook and Trail Worked with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Worked with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Completed pond bank stabilization at Kelso Park Pond, developed plans for Catherine Street Pond, and worked with Outagamie County Land Conservation to begin the third major streambank restoration project along Konkapot Creek. Worked with consultants to begin planning and engineering of multiple drainage and flood control projects including K4 basin, Ducharme/High Street Area, and Meadowview/Manchester Estates area. Assisted other City departments and department heads when requested. Provided technical assistance, mapping and displays for multiple departments. Provided oversite for the construction of the library Interactive Learning Garden. Worked 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. Worked with Outagamie County on the development of construction design for the reconstruction of CTH CE and extension of the CE Trail from Hillcrest Drive to Haas Road. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects including Green Bay Road Area Utility Relay and planning for 5-year CIP and upcoming lead water service replacement projects. Continued planning Phase 4 updates to the Street and Park Department with SEH Architects Continued with the planning and development of Anderson Park and Haas Road Park. Completed installation of playground equipment at both parks. Completed grading of play areas at Anderson Park. Worked with planning department and developer to acquire additional park land for future development at Haas Road Park. Worked with Common Council and Mayor’s Office, and the State of Wisconsin to secure 80% project funding for the rehabilitation of the Veterans Memorial Lift Bridge. Page 7 - 85 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2020 Goals and Objectives 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 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 when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work will include sewer rehabilitation projects, replacement of private sanitary sewer laterals, flow monitoring, and any other tasks deemed necessary for the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). Work with consultants to continue planning, engineering, and construction of drainage and flood control projects. Work with the Wisconsin Department of Transportation on the reconstruction of S.T.H. 96 (Plank Road and Green Bay Road) from Lawe Street northeast to the City limit line. Work with the Outagamie County Highway Department on the repaving of CTH Z (10 th Street and State Street), including storm sewer updates and the reconstruction of CTH CE and extension of the CE Trail from Hillcrest Drive to Haas Road. Work with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects. Continue to develop the City’s G.I.S. system. Continue with the planning and development of Haas Road Park. Successfully complete the following projects: 2020 Concrete Street Paving Project Sanitary Sewer I & I projects, includes CIPP Lining, Bel Air Lift Station and Forcemain Veterans Memorial Lift Bridge Rehabilitation Catherine Street Pond CE Trail Extension with Outagamie County Fox River Boardwalk Trail with Village of Little Chute Power Canal Trail Alley Reconstruction Project Space Needs Phase 4 - Updates to the Street and Park Department Wisconsin Avenue Boat Dock/Seawall Installation 1000 Islands – Nelson Overlook Improvements STH 96 – Green Bay Road Reconstruction with WisDOT Increase (Decrease) in 2020 Budget The Engineering budget increased $13,124 or 2.93% Page 7 - 86 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 286,139 299,152 290,715 287,699 300,730 5104 Temporary Payrol l 7,000 5,750 7,000 9,000 9,415 5107 Overtime Pa y 000 7 2 0 5119 Longevity Pa y 1,380 1,210 1,416 1,416 1,073 Fringe Benefits 5151 Retirement Plan 34,617 24,324 19,135 18,937 20,372 5152 Residenc y 0 7,772 11,041 11,041 11,360 5154 Social Securit y 22,097 22,831 22,450 22,249 23,224 5157 Group Health Insurance 64,554 59,300 64,967 63,788 65,137 5160 Group Life Insurance 531 523 523 718 754 5163 Workers Compensation 11,634 8,023 11,158 11,105 11,764 TOTAL PERSONNEL SERVICES 427,952 428,885 428,405 426,025 443,829 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,200 1,076 2,200 2,000 2,200 5208 Travel - City Business 1,750 1,597 1,850 1,750 1,850 5211 Education & Memberships 600 695 600 400 600 Purchased Services 5303 Communications 1,050 1,100 1,200 1,200 1,200 5315 Maintenance - Office Equipment 1,300 222 1,300 1,800 1,300 5318 Maintenance - Automotive 400 0 400 435 400 5321 Maintenance - Other Equipment 200 0 200 200 200 5325 Contractual Services 3,500 6,913 3,500 4,000 3,500 5334 Printing Expense 200 45 150 263 200 5340 Rent - Equipment 1,450 1,381 1,500 1,400 1,500 Supplies 5401 Office Supplies 1,200 571 1,200 700 900 5402 Desktop Printing Expense 200 227 350 300 300 5407 Automotive Supplies 1,000 1,181 1,000 1,000 1,000 5410 General Supplies 1,400 1,419 1,500 1,450 1,500 5499 Miscellaneous 0000 0 TOTAL NON-PERSONNEL SERVICES 16,450 16,426 16,950 16,898 16,650 OUTLAY 5807 Machinery, Tools & Instruments 750 1,754 2,000 0 0 TOTAL OUTLAY 750 1,754 2,000 0 0 TOTAL ENGINEERING 445,152 447,065 447,355 442,923 460,479 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 87 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Director of Public Works 1.00 1.00 108,253 108,253 111,384 Senior Project Engineer 1.00 1.00 75,759 75,759 77,951 Project Engineer 1.00 1.00 69,307 66,291 72,917 Planning/Engineering Tech. 0.60 0.60 37,396 37,396 38,478 TOTAL 3.60 3.60 286,139 299,152 290,715 287,699 300,730 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION Page 7 - 88 Page 7 - 89 CITY OF KAUKAUNA 2020 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 2020 Budget The Equipment Maintenance & Replacement budget increased $3,025 or 3.91% Page 7 - 90 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 127,464 45,443 0 0 0 5107 Overtime Pa y 2,200 1,149 0 0 0 5110 Shift Premium Pa y 50 9 0 0 0 5113 Job Class Premium Pay 1,250 6,528 0 0 0 5119 Longevity Pa y 0000 0 5125 Call Time 300 0 0 0 0 Fringe Benefits 0 5151 Retirement Plan 14,475 1,050 0 0 0 5152 Residenc y 0 238 0 0 0 5154 Social Securit y 10,042 4,336 0 0 0 5157 Group Health Insurance 40,433 4,098 0 0 0 5160 Group Life Insurance 237 14 0 0 0 5163 Workers Compensation 5,185 315 0 0 0 TOTAL PERSONNEL SERVICES 201,636 63,180 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 62,000 53,802 62,000 70,000 65,000 5325 Contractual Services 375 452 400 425 425 Supplies 5410 General Supplies 15,000 14,425 15,000 9,000 15,000 TOTAL NON-PERSONNEL SERVICES 77,375 68,679 77,400 79,425 80,425 TOTAL EQUIP MAINTEN & REPLACE 279,011 131,859 77,400 79,425 80,425 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 91 CITY OF KAUKAUNA 2020BUDGET 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 2020 Budget The Forestry budget increased $800 or 8.51% Page 7 - 92 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 66,503 38,938 0 0 0 5104 Temporary Payrol l 4,000 1,684 0 0 0 5107 Overtime Pa y 800 1,049 0 0 0 5110 Shift Premium Pa y 25 0 0 0 0 5113 Job Class Premium Pay 300 882 0 0 0 5119 Longevity Pa y 0000 0 5125 Call Time 500 0 0 0 0 Fringe Benefits 5151 Retirement Plan 7,528 1,539 0 0 0 5152 Residenc y 03 6 0 0 0 5154 Social Securit y 5,270 3,949 0 0 0 5157 Group Health Insurance 21,096 5,625 0 0 0 5160 Group Life Insurance 77 20 0 0 0 5163 Workers Compensation 2,849 351 0 0 0 TOTAL PERSONNEL SERVICES 108,948 54,075 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 0 883 0 468 500 5325 Contractual Services 2,500 1,653 2,500 2,500 2,500 Supplies 5407 Automotive Supplies 3,500 5,988 3,700 3,000 3,500 5410 General Supplies 800 1,741 1,000 1,500 1,500 5425 Botanical & Agricultural 2,200 0 2,200 2,200 2,200 TOTAL NON-PERSONNEL SERVICES 9,000 10,264 9,400 9,668 10,200 TOTAL FORESTRY 117,948 64,340 9,400 9,668 10,200 CITY OF KAUKAUNA 2020 BUDGET CITY OF KAUKAUNA Page 7 - 93 CITY OF KAUKAUNA 2020BUDGET 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 2020 Budget The Snow & Ice Control budget increased $10,025 or 11.38% Page 7 - 94 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 116,380 14,545 0 0 0 5104 Temporary Payrol l 700 0 0 0 0 5107 Overtime Pa y 50,000 37,555 0 0 0 5110 Shift Premium Pa y 300 52 0 0 0 5113 Job Class Premium Pay 475 7,857 0 0 0 5125 Call Time 7,500 0 0 0 0 Fringe Benefits 5151 Retirement Plan 12,013 2,783 0 0 0 5152 Residenc y 0 2,408 0 0 0 5154 Social Securit y 13,371 4,607 0 0 0 5157 Group Health Insurance 36,917 18,436 0 0 0 5160 Group Life Insurance 433 146 0 0 0 5163 Workers Compensation 6,927 1,503 0 0 0 TOTAL PERSONNEL SERVICES 245,016 89,892 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 2,300 7,130 1,500 5,000 5,000 5322 Maintenance - Roads & Walks 43,000 67,702 46,500 55,000 48,000 5328 Advertising 600 666 625 650 650 Supplies 5407 Automotive Supplies 24,000 18,001 24,500 30,000 28,500 5410 General Supplies 15,000 21,496 15,000 15,000 16,000 TOTAL NON-PERSONNEL SERVICES 84,900 114,996 88,125 105,650 98,150 TOTAL SNOW & ICE CONTROL 329,916 204,888 88,125 105,650 98,150 2020 BUDGET Page 7 - 95 CITY OF KAUKAUNA 2020 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. 2018-2019 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 (#107) 2009 Kubota Tractor, Replace (#109) 2009 Kubota Mower, Replace (#125) 2009 John Deere Mower, Replace (#225) 2009 Peterbilt Garbage Truck add Mini End Loader (New Equipment). 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 Bayorgeo n, Riverside, Horse shoe and Jonen Parks. Continue to move forward with the development of Jonen Park, Anderson Park and future Haas Road Park. 2018 - 2019 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 26th 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. The Streets and Parks dept were challenged again in 2019 with a significant storm and damage throughout the city’s streets and parks. Crews were tasked with many hours of overtime to accomplish the cleanup. 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. Page 7 - 96 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2018 - 2019 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, 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. Multiple landscape projects throughout the city. Completion of Anderson Park, Construction of ball diamonds and continued maintenance in many areas and city parks. Continue to adjust and perfect automated collection. 2019 - 2020 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 2020 is Athletic Field Groomer (New Equipment), Ice Control Spreader for one ton in alleys (New Equipment), (#6) 2009 4x4 Chevy One Ton, (#224) 2009 Peterbuilt Garbage Truck. 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 Fassbender Park, Anderson Park and Haas Road Park while maintaining and upgrading all city parks and new downtown plazas. Page 7 - 97 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2018 - 2019 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 2020 Budget The street department administration budget increased $6,366 or 3.56% Page 7 - 98 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 117,416 117,422 120,939 120,938 124,437 5119 Longevity Pa y 625 625 660 660 660 Fringe Benefits 5151 Retirement Plan 10,320 8,565 7,965 7,965 8,444 5152 Residenc y 0 1,759 2,484 2,483 2,555 5154 Social Securit y 9,030 8,631 9,302 9,302 9,570 5157 Group Health Insurance 29,399 29,414 29,582 29,582 31,715 5160 Group Life Insurance 283 364 378 428 449 5163 Workers Compensation 3,126 2,036 3,041 3,041 3,187 TOTAL PERSONNEL SERVICES 170,199 168,815 174,351 174,399 181,017 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 2,926 2,000 1,000 1,500 5211 Education & Memberships 50 0 300 0 0 Purchased Service 5303 Communications 300 300 300 300 300 5325 Contractual Services 200 1,059 500 1,000 1,100 5328 Advertising 300 81 300 100 200 Supplies 5401 Office Supplies 850 437 900 800 850 5402 Desktop Printing Expense 180 430 250 300 300 5410 General Supplies 150 30 150 150 150 TOTAL NON-PERSONNEL SERVICES 3,030 5,264 4,700 3,650 4,400 TOTAL ST DEPT ADMINISTRATION 173,229 174,079 179,051 178,049 185,417 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 99 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Street Superintendent 1.00 1.00 79,547 79,547 81,848 Typist/Receptionist 1.00 1.00 41,392 41,391 42,589 TOTAL 2.00 2.00 117,416 117,422 120,939 120,938 124,437 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 100 Page 7 - 101 CITY OF KAUKAUNA 2019 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 2019 Budget The Street Lighting budget decreased ($17,000) or (7.2%) Page 7 - 102 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 235,000 247,715 235,000 215,000 218,000 5321 Maintenance - Other Equipment 1,500 7,857 1,200 1,800 1,200 TOTAL NON-PERSONNEL SERVICES 236,500 255,572 236,200 216,800 219,200 TOTAL STREET LIGHTING 236,500 255,572 236,200 216,800 219,200 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 103 CITY OF KAUKAUNA 2020 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. All Department of Public work laborer staff is being budgeted under this department Increase (Decrease) in 2020 Budget The Street Maintenance budget increased $105,263 or 5.21% Page 7 - 104 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 214,139 561,013 1,155,176 1,155,176 1,188,567 5104 Temporary Payrol l 8,000 9,215 59,500 55,000 54,000 5107 Overtime Pa y 4,000 27,130 65,900 120,000 85,000 5110 Shift Premium Pa y 50 251 650 650 700 5113 Job Class Premium Pay 500 21,991 5,775 6,800 6,900 5119 Longevity Pa y 6,285 4,845 5,250 5,250 5,465 5125 Call Time 250 0 8,975 0 0 Fringe Benefits 5151 Retirement Plan 23,981 102,812 81,333 84,356 86,848 5152 Residenc y 0 35,638 40,905 40,905 35,252 5154 Social Securit y 17,346 45,187 95,855 99,320 99,210 5157 Group Health Insurance 63,287 357,545 316,420 373,670 384,928 5160 Group Life Insurance 196 2,810 2,742 3,080 3,234 5163 Workers Compensation 9,212 33,973 48,536 49,955 50,676 TOTAL PERSONNEL SERVICES 347,246 1,202,411 1,887,017 1,994,162 2,000,780 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 300 5312 Maintenance - Building 20,000 12,826 20,000 19,000 15,000 5318 Maintenance - Automotive 0 599 0 0 0 5322 Maintenance - Roads & Walks 72,000 60,663 75,000 70,000 72,000 5325 Contractual Services 12,500 12,887 13,500 13,000 13,500 Supplies 5407 Automotive Supplies 12,500 12,780 12,500 11,500 12,000 5410 General Supplies 10,500 14,748 11,000 10,000 11,000 TOTAL NON-PERSONNEL SERVICES 127,800 114,803 132,300 123,800 123,800 TOTAL STREET MAINTENANCE 475,046 1,317,214 2,019,317 2,117,962 2,124,580 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 105 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Street Foreman 1.00 1.00 72,152 72,152 74,239 Heavy Equipment Operator 5.50 5.50 324,997 324,997 334,427 Tandem Trucks 1.50 1.50 87,320 87,320 89,856 Small Truck Driver 2.00 2.00 113,044 113,044 116,328 Park Man 4.00 4.00 225,420 225,420 231,901 Laborer 6.00 6.00 332,243 332,243 341,816 TOTAL 20.00 20.00 214,139 561,013 1,155,176 1,155,176 1,188,567 CITY OF KAUKAUNA 2020 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7 - 106 Page 7 - 107 CITY OF KAUKAUNA 2020 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 2020 Budget The Street Signs & Markers budget increased $1,800 or 8.63% Page 7 - 108 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 47,107 25,891 0 0 0 5104 Temporary Payrol l 5,700 3,543 0 0 0 5107 Overtime Pa y 700 1,085 0 0 0 5110 Shift Premium Pa y 50 20 0 0 0 5113 Job Class Premium Pay 600 417 0 0 0 5125 Call Time 200 0 0 0 0 Fringe Benefits 5151 Retirement Plan 5,359 480 0 0 0 5152 Residenc y 01 8 0 0 0 5154 Social Securit y 3,805 2,026 0 0 0 5157 Group Health Insurance 14,943 1,312 0 0 0 5160 Group Life Insurance 62 14 0 0 0 5163 Workers Compensation 2,147 128 0 0 0 TOTAL PERSONNEL SERVICES 80,673 34,934 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 800 1,364 1,250 1,250 1,250 5325 Contractual Services 4,500 3,060 4,200 3,500 3,500 Supplies 5407 Automotive Supplies 1,400 2,019 1,400 1,300 1,400 5410 General Supplies 6,000 15,643 6,000 8,500 9,000 5413 Chemical & Ordnance 8,000 7,195 8,000 7,000 7,500 TOTAL NON-PERSONNEL SERVICES 20,700 29,280 20,850 21,550 22,650 TOTAL STREET SIGNS & MARKERS 101,373 64,214 20,850 21,550 22,650 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 109 CITY OF KAUKAUNA 2020 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 2020 Budget The Traffic Control budget increased $2,800 or 17.61% Page 7 - 110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 2,771 306 0 0 0 5107 Overtime Pa y 100 1,024 0 0 0 5125 Call Time 50 0 0 0 0 Fringe Benefits 5151 Retirement Plan 319 0 0 0 0 5154 Social Securit y 223 97 0 0 0 5157 Group Health Insurance 879 0 0 0 0 5160 Group Life Insurance 2000 0 5163 Workers Compensation 115 0 0 0 0 TOTAL PERSONNEL SERVICES 4,459 1,427 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 7,200 5,675 7,200 6,000 6,200 5325 Contractual Services 5,000 29,346 8,000 8,500 8,000 Supplies 5410 General Supplies 700 6,566 700 TOTAL NON-PERSONNEL SERVICES 12,900 41,586 15,900 14,500 14,200 OUTLAY 5807 Machinery, Tools & Instruments 11,700 (15,126) 0 0 4,500 TOTAL OUTLAY 11,700 (15,126) 0 0 4,500 TOTAL TRAFFIC CONTROL 29,059 27,887 15,900 14,500 18,700 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 111 CITY OF KAUKAUNA 2020 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 2020 Budget The Weed Control budget increased $300 or 10.34% Page 7 - 112 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 11,084 10,500 0 0 0 5104 Temporary Payrol l 17,600 12,447 0 0 0 5113 Job Class Premium Pay 0 210 0 0 0 Fringe Benefits 5151 Retirement Plan 1,237 0 0 0 0 5154 Social Securit y 1,103 915 0 0 0 5157 Group Health Insurance 3,516 0 0 0 0 5160 Group Life Insurance 28 0 0 0 0 5163 Workers Compensation 1,133 0 0 0 0 TOTAL PERSONNEL SERVICES 35,701 24,071 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 500 2,425 1,500 1,500 1,500 5328 Advertising 250 414 300 696 600 Supplies 5407 Automotive Supplies 600 1,173 800 300 800 5410 General Supplies 300 20 300 2,750 300 TOTAL NON-PERSONNEL SERVICES 1,650 4,033 2,900 5,246 3,200 TOTAL WEED CONTROL 37,351 28,104 2,900 5,246 3,200 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 113 CITY OF KAUKAUNA 2020 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 2020 Budget The Refuse Collection budget increased $10,100 or 12.14% Page 7 - 114 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 216,135 158,426 0 0 0 5104 Temporary Payrol l 8,800 6,801 0 0 0 5107 Overtime Pa y 750 1,202 0 0 0 5110 Shift Premium Pa y 02 6 0 0 0 5113 Job Class Premium Pay 350 12,646 0 0 0 5125 Call Time 50 0 0 0 0 Fringe Benefits 5151 Retirement Plan 24,190 1,632 0 0 0 5152 Residenc y 0 261 0 0 5154 Social Securit y 16,746 12,635 0 0 0 5157 Group Health Insurance 68,561 9,749 0 0 0 5160 Group Life Insurance 728 98 0 0 0 5163 Workers Compensation 8,928 665 0 0 0 TOTAL PERSONNEL SERVICES 345,238 204,141 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 50,000 55,299 50,000 65,000 60,000 5325 Contractual Services 400 0 400 0 0 5328 Advertising 1,000 0 0 0 0 Supplies 5404 Clothing Expense 300 271 300 300 300 5407 Automotive Supplies 30,000 37,083 30,500 34,000 32,000 5410 General Supplies 2,000 437 2,000 800 1,000 TOTAL NON-PERSONNEL SERVICES 83,700 93,090 83,200 100,100 93,300 TOTAL REFUSE COLLECTION 428,938 297,231 83,200 100,100 93,300 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 115 CITY OF KAUKAUNA 2020 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 2020 Budget The Refuse Disposal budget decreased $14,052 or 7.47% Page 7 - 116 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 110,000 262,817 173,052 173,052 169,000 5395 Recycling Costs 15,000 2,214 15,000 15,000 5,000 TOTAL NON-PERSONNEL SERVICES 125,000 265,031 188,052 188,052 174,000 TOTAL REFUSE DISPOSAL 125,000 265,031 188,052 188,052 174,000 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 117 CITY OF KAUKAUNA 2020 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT PROGRAMS MISSION STATEMENT To provide adult citizens organized sports leagues to including men’s softball and adult coed kickball. 2018 - 2019 Goals and Objectives Add 1-2 new adult programs. 2018 - 2019 Accomplishments Added Adult Pickleball and added Basics of Photography 2019 - 2020 Goals and Objectives Add 1-2 new adult programs. Increase (Decrease) in 2020 Budget The Adult Sports budget increased $46,438 or 47.84% Service Efforts: INDICATOR 2017 2018 2019 Number of teams 45 44 38 Number of annual participants 675 660 570 Adult Open Gym 13 10 10* Fitness/Health Classes 22 20 18* Photography - - 22 PAC Trips 55 33 148* Pickleball - 12 39* *Registration for fall/winter programs is not complete at this time. Page 7 - 118 FUND: 101 DIVISION: LEISURE DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 36,842 42,992 38,327 38,327 39,436 5104 Temporary Payrol l 20,958 17,834 21,591 21,591 26,324 5107 Overtime Pa y 0 640 0 0 0 5119 Longevity Pa y 127 380 140 140 460 Fringe Benefits 5151 Retirement Plan 3,933 6,267 2,520 7,540 8,017 5152 Residenc y 0 2,968 1,529 4,587 4,677 5154 Social Securit y 3,132 3,457 3,256 3,256 3,434 5157 Group Health Insurance 14,091 31,905 14,436 21,656 45,545 5160 Group Life Insurance 62 142 96 194 204 5163 Workers Compensation 1,806 1,957 1,767 1,762 2,003 TOTAL PERSONNEL SERVICES 80,951 108,542 83,662 99,053 130,100 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 160 300 300 300 300 5325 Contractual Services 2,600 532 2,600 2,600 2,600 5328 Advertising 2,650 0 2,650 2,650 2,650 Supplies 5401 Office Supplies 500 38 500 500 500 5407 Automotive Supplies 400 111 400 400 400 5422 Data Processing Supplies 1,200 0 1,200 1,200 1,200 5428 Recreation 4,500 8,476 4,500 4,500 4,500 5431 Postage 1,200 615 1,200 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 13,210 10,072 13,350 13,350 13,350 TOTAL ADULT PROGRAM 94,161 118,614 97,012 112,403 143,450 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 119 NUMBER OF 2019 2020 FULL-TIME EQUIVALENTS 2018 2018 2019 ESTIMATED PROPOSED TITLE OF POSITION 2019 2020 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T Recreation Director 0.33 0.33 25,251 25,250 25,981 Office Assistant 0.33 0.33 13,076 13,077 13,455 TOTAL 0.67 0.67 36,842 42,992 38,327 38,327 39,436 2020 BUDGET DIVISION: LEISURE DEPARTMENT: ADULT PROGRAMS CITY OF KAUKAUNA Page 7 - 120 Page 7 - 121 CITY OF KAUKAUNA 2020 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 2020 Budget The Athletic Fields budget increased $2,600 or 4.68% Performance Measures: INDICATOR 2016 2017 2018 # of fields to prepare 17 17 17 # of times fields prepared 625 630 635 Page 7 - 122 FUND: 101 DIVISION: LEISURE DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 69,274 30,975 0 0 0 5104 Temporary Payrol l 1,500 466 0 0 0 5107 Overtime Pa y 250 138 0 0 0 5113 Job Class Premium Pay 100 0 0 0 0 Fringe Benefits 5151 Retirement Plan 7,752 0 0 0 0 5154 Social Securit y 5,326 2,280 0 0 0 5157 Group Health Insurance 21,975 319 0 0 0 5160 Group Life Insurance 61 4 0 0 0 5163 Workers Compensation 2,809 22 0 0 0 TOTAL PERSONNEL SERVICES 109,047 34,202 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 20,000 30,934 21,000 23,000 23,000 5312 Maintenance - Building 4,000 71 3,000 8,250 4,000 5321 Maintenance - Other Equipment 500 145 450 385 450 5322 Maintenance - Roads & Walks 3,000 0 2,500 1,000 2,000 5325 Contractual Services 1,500 517 1,500 1,200 1,500 Supplies 5407 Automotive Supplies 2,000 2,712 1,900 1,500 2,000 5410 General Supplies 7,200 8,839 7,200 7,000 7,200 5425 Botanical & Agricultural 10,000 5,985 10,000 10,500 10,000 TOTAL NON-PERSONNEL SERVICES 48,200 49,204 47,550 52,835 50,150 OUTLAY 5801 Land & Buildings 8,000 0 8,000 8,000 8,000 TOTAL OUTLAY 8,000 0 8,000 8,000 8,000 TOTAL ATHLETIC FIELD 165,247 83,405 55,550 60,835 58,150 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 123 FUND: 101 DIVISION: LEISURE DEPT: 55115 DEPARTMENT: CARNEGIE BUILDING (Under the RDA) 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 11,084 8,156 0 0 0 5104 Temporary Payrol l 100 106 0 0 0 Fringe Benefits 5151 Retirement Plan 1,237 163 0 0 0 5154 Social Securit y 849 620 0 0 0 5157 Group Health Insurance 3,516 265 0 0 0 5160 Group Life Insurance 60 11 0 0 0 5163 Workers Compensation 442 47 0 0 0 TOTAL PERSONNEL SERVICES 17,288 9,369 0 0 0 NON-PERSONNEL SERVICES Purchased Services 5306 Heating Fuels 2,700 2,817 2,700 3,100 0 5309 Water, Sewer & Electric 7,000 8,957 8,200 7,000 0 5312 Maintenance - Building 1,700 1,283 1,700 1,500 0 5325 Contractual Services 3,100 2,805 3,100 0 0 5413 Chemical & Ordnance 250 0 250 0 0 TOTAL NON-PERSONNEL SERVICES 14,750 15,863 15,950 11,600 0 TOTALCARNEGIE BUILDING 32,038 25,232 15,950 11,600 0 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 124 Page 7 - 125 CITY OF KAUKAUNA 2020 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 2020 Budget The Civic Promotions budget increased $2,000 or 20.0% Page 7 - 126 FUND: 101 DIVISION: LEISURE DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 25,000 11,852 10,000 5,000 12,000 TOTAL NON-PERSONNEL SERVICES 25,000 11,852 10,000 5,000 12,000 TOTAL CIVIC PROMOTIONS 25,000 11,852 10,000 5,000 12,000 Christmas Decorations & Parade Various Civic Promotions 0 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 127 CITY OF KAUKAUNA 2020 BUDGET DIVISION: LEISURE DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2018 – 2019 Goals and Objectives Add 1-2 new programs 2018 - 2019 Accomplishments Added Eat Right For Life and Autoimmune Illness Seminars. 2019 - 2020 Goals and Objectives Add 1-2 new programs Increase (Decrease) in 2020 Budget The Community Center budget increased $500 or 16.13% Service Efforts: INDICATOR 2017 2018 2019* # of Community Room bookings - - 48* # of 3 rd Street Conference Rm bookings - - 24 # of Council Chamber bookings 350 173 88 # of Hydro View Room bookings 109 106 70 XYZ Group Participants 506 487 353* Strong Bones/Bodies 156 194 196* Stepping On 18 - - Stretching & Endurance 42 42 16 * Registration for fall/winter programs is not complete at this time. Page 7 - 128 FUND: 101 DIVISION: LEISURE DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,200 821 1,200 1,200 1,200 Supplies 5428 Recreation 1,900 2,336 1,900 1,900 2,400 TOTAL NON-PERSONNEL SERVICES 3,100 3,157 3,100 3,100 3,600 TOTAL COMMUNITY CENTER 3,100 3,157 3,100 3,100 3,600 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 129 CITY OF KAUKAUNA 2020 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. 2018 - 2019 Goals and Objectives Transition to new facility. Add new classes/workshops. 2018 - 2019 Accomplishments Added Tap Dance Workshop Added Superhero Workshop Added Princess Ballerina Workshop Added additional DiscoverDance and DiscoverTots classes Added additional Competition groups Replaced one Instructor Added two Instructors 2019 - 2020 Goals and Objectives Add new classes/workshops Add additional instructors Increase (Decrease) in 2019 Budget The Dance Classes budget increased $9,741 or 13.50% Service Efforts: INDICATOR 2017 2018 2019 Dance Lessons 272 318 352 Beginner Dance Lessons 115 93 150 Summer 135 147 92 Tot Classes 82 85 15* Workshops 44 29 6* Competition Dance 34 55 73* * Registration for fall/winter programs is not complete at this time. Page 7 - 130 FUND: 101 DIVISION: LEISURE DEPT: 55310 DEPARTMENT: DANCE CLASSES 2019 OBJECT 2018 2018 2019 ESTIMATE D 2020 CODE DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PERSONNEL SERVICES Wages & Salaries 5104 Temporary Payrol l 31,483 30,670 32,401 32,401 41,640 5107 Overtime Pa y 1,200 234 1,250 0 1,250 Fringe Benefits 5151 Retirement Plan 80 19 82 0 84 5154 Social Securit y 548 469 565 470 699 5163 Workers Compensation 1,245 789 1,210 1,205 1,576 TOTAL PERSONNEL SERVICES 34,556 32,181 35,508 34,076 45,249 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 300 1,000 1,000 1,000 5208 Travel - City Business 500 18 500 500 500 Purchased Services 5325 Contractual Services 6,325 3,570 6,325 6,325 6,325 5328 Advertising 2,450 2,114 2,450 2,450 2,450 5334 Printing Expense 1,000 869 1,000 1,000 1,000 Supplies 5404 Clothing Expense 21,000 23,086 21,000 21,000 21,000 5422 Data Processing Supplies 1,200 0 1,200 1,200 1,200 5428 Recreation 2,000 11,456 2,000 2,000 2,000 5431 Postage 1,200 1,820 1,200 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 36,675 43,234 36,675 36,675 36,675 TOTAL DANCE CLASSES 71,231 75,416 72,183 70,751 81,924 CITY OF KAUKAUNA 2020 BUDGET Page 7 - 131 CITY OF KAUKAUNA 2020 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY MISSION STATEMENT Enhance People’s Lives and Open Doors for Curious Minds. 2018 - 2019 Goals and Objectives Revise Library Table of Organization to increase staff efficiency Develop training video Continue to monitor changing patron trends by offering relevant programming for all ages Develop five-year plan Seek staffing necessary for providing excellent service. Construct Interactive Learning Garden Reimburse all loans for such purposes Clarify building maintenance costs with landlord Increase membership of Friends Association Continue outreach to schools and homeschoolers Arrange for planning retreat with Library Board 2018 - 2019 Accomplishments Opened the interactive learning garden Hired a new Library Director and Assistant Director Site selected for a WEDA award in Public Private Partnership Filming site for Travel Channel program Held a costume swap, coat drive, and school supply drive Participated in Imagine Fox Cities Worked with JET students from KHS Hosted community blood drives Staff supported a local family for Thanksgiving through the county Started a community clothes rack Continued to stock our Little Free Pantry with food as well as produce from our hydroponic garden Held Food for Fines several times Page 7 - 132 Held Free Legal Clinics Adopted State Records Retention Policy for Libraries Partnered with KASD to offer space to teacher for Change of Placement Students AARP tax assistance site Summer Feeding Program site, feeding 939 children in 2019 Received a grant to circulate ten ukuleles to the public Gave out 1,115 free books to students in our Summer Reading Program Provided field trips to the library for 1,546 students in Kaukauna Provided technology literacy outreach at Roundhouse Manor and St. Paul’s Home Participated in the Fox Cities Book Festival and Fox Cities Reads Offered free meeting space for groups and organizations Offered standardized common core field trips to students and teachers Completed ten year staffing plan Offered test proctoring Page 7 - 133 CITY OF KAUKAUNA 2020 BUDGET DIVISION: LEISURE DEPARTMENT: LIBRARY 2019 - 2020 Goals and Objectives Begin strategic plan, which will incorporate plans for the library to meet the minimum state standards established by DPI Review the DPI Inclusive Services Assessment and Guide for Wisconsin Public Libraries and include in strategic plan when necessary or make internal changes Continue to fundraise for the Interactive Learning Garden Redesign website Explore going fine free Clarify building maintenance costs with landlord Offer electronic registration for programming Train staff and patrons on new ILS Finish and approve the Safety & Security Policies and Procedures Increase (Decrease) in 2020 Budget The Library budget increased $888 or .089%. Service Efforts: The Kaukauna Public Library offers educational and entertainment materials, programs, and services to enhance the lives of members of our community. Here is what they have to say about us: “I've saved a lot of money by borrowing DVDs and books for FREE!! The library is a great resource for more than just books too.” “The library is a welcome refuge filled with rows upon rows of wonderful books.” “The library helps me to connect with my teens. The programs, educational literatur e, and the staff are always helpful. We love our library !!!” “I am a resident at the Villa in St. Paul’s Elder Care. James has been assisting me in using my smart phone, computer, tablet and printer. I have very little technology ability. But with James instruction I can use all in varying levels of ability...The best part of working with James is that he’s give me the ability to communicate with my family.” “Recently back to the Fox Valley region to prepare for my medical licensing exam. The staff was welcoming from first walking into the building to helping me attain a library card. The location of the building is immediately next to the river and with the absolutely gorgeous interior, provides an environment to study that is a rare find within the Fox Valley region. Highly recommend this library and hope to be back in a few years to once again prepare for my final licensing exam inside of this environment. Can't say enough positive things.” “#trashtag challenge accepted! We had fun cleaning up along the CE trail thanks to the always fun Summer Reading Program! They were so excited to find some “treasures” too! Thank you for all your programs and especially this one today!” “love this library...staff always friendly. historic building...my parents always liked Kaukauna library too.” “The Bright babies story time is such an amazing resour ce to the moms & babies in our community! My little one Page 7 - 134 loved it. Thank you!” “I couldn’t be more grateful for the opportunity to resolve specific issues and also get a feel for the big picture for more effective use of my computer. It is very empowering. James is beyond patient, very knowledgeable and wonderfully insightful.” “I will never not love books. They have been with me through good times and bad in all ages and stages of my life. They have made me both laugh and cry hysterically. They have given me fictitious friends when I didn’t have any out here in the real world. They have given me comfort in times of grief. They have given me wisdom in times of unknowing. They have given me encouragement when I needed it. I have felt connections with the pages of the books I read deep down in my soul, and I am infatuated by the smell of bookstores and old, worn book pages - it smells like comfort; like home. I will never not love books. The library was one of my favorite places as a kid. My grandma and I would walk down the street to the library and I’d fill my basket with movies and books. I was reading by kindergarten. Reading is one of my true loves in life and I fully support libraries and literacy education in the school systems. They’re wonderful places.” “I have had a library card for 70 years with seldom a month going by without a library visit. The library has given me knowledge, joy, escape, and children who love to read.” “When we were first moving to the area, getting new library cards was high on our list. It’s one of the first ways we could say “we belong here in this community.” “The library is my peaceful place. My kids never want to leave!” “My boys think the library is the coolest place to be.” “The kids programs are wonderful!” “He spent hours with us (way beyond the call of duty) trying to help us learn how to use computers or cell phones properly. I am very grateful to him for assisting in joining the 21 st century technologically.” 2017