2022-Adopted-Budget

Adopted Budget Fiscal year January 1, 2022 to December 31, 2022 Anthony J. Penterman  Mayor  CITY OF KAUKAUNA 2022 BUDGET ANTHONY J. PENTERMAN Mayor CITY COUNCIL 1 st District – Marty DeCoster / Jennie Eggleston 2 nd District – Kelli Antoine / John Moore 3 rd District – Brian Schell / Mary Jo Kilgas 4 th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT MANAGERS Director of Public Works - John Sundelius Library Director – Ashley Thiem-Menning Finance Director/Treasurer – William Van Rossum Naturalist – Debra Nowak Fire Chief – Jacob Carrel Planning/Comm Development – Joe Stephenson Human Resources – OPEN Police Chief – Jamie Graff City Clerk – Sally Kenney ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – Carley Windorff President of the Council – John Moore November 4, 2021 Dear President Moore and Members of the Common Council: The 2022 Budget is the result of an open and collaborative process between City Council and Administration. We strive to provide strategic city services and community partnerships that improve resident quality of life by reducing crime, increasing affordable housing opportunities, and facilitating community investment. These efforts rely on strong partnerships and the ability to work together toward common goals. Across all departments and functions, we have an obligation to our residents to continue to provide excellent services, and as such, the 2022 Budget includes the following high priority items that allow us to enhance and improve our service delivery: 1. Property Tax Rate – The 2022 Budget will decrease the City’s assessed tax rate by $1.53 per $1,000 of assessed value which is a 15.46% decrease. 2. Property Tax Levy - The City’s tax levy increased $709,679.81or 7.37%. Under state law, the levy is allowed to increase 7.49%, 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 2022 are $15,751,680 an increase of 4.8% 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 $4,925,095 on December 31, 2021. This fund balance exceeds the Council objective of $2,362,752 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 2022 Capital Improvement Program will see investments to provide long lasting, positive effects on our community and spur urban growth. Plans are underway for improvements to the Kaukauna Municipal Pool based on the results of the Pool Master Plan. This plan is a work in progress and the goal is to begin the project in 2022. Phase IV of the Space Needs Building Improvements Project is nearing completion. This project included the much-anticipated residential yard waste drop-off site. The completion of Phase IV marks the end of the Space Needs Building Improvements Project that was started in 2015. With the Capital Improvement Plan, we continue to invest in our parks to maintain their beautiful, aesthetic surroundings. We are looking to add a pickle ball complex to our parks system and build a multi-use pavilion at Hydro Park. I am committed to seeing our City parks improved and maintained to provide recreational opportunities and vital green space for our residents. 6. Economic Development –In early summer 2021, the David L. and Rita E. Nelson Family Heritage Crossing was completed and now links downtown Little Chute with downtown Kaukauna by trail. This new gateway between the revitalizing downtown districts provides residents and visitors alike with opportunities for walking, biking, running, birdwatching, and fishing. The crossing improves the quality of life for our residents and helps make Kaukauna a destination. With the completion of $2.3 million in repairs to the Veterans Memorial Lift Bridge, the Fox River Navigational System Authority reopened the five locks in Kaukauna for navigation in July. The reopening of the locks will increase boat traffic on the river, bringing more recreational boaters through the system. This will have a significant economic impact on our City. The adaptive reuse of the historical Carnegie site will provide eight market rate apartments and will preserve this local historic landmark to continue its long history of being an asset to the community. The $32 million Uptown Site on the City’s north side will have a 68-room hotel and 101-unit market-rate apartment complex. Construction on the apartment complex will begin in November 2021, and hotel groundbreaking will take place late spring of 2022. Housing also continues to grow strong as we look forward to more development projects in 2022. Projects underway in the Industrial Park Network to be completed in 2022 include expansions to Valley Tissue Packaging (46,600 sq. ft), Truck Country (12,500 sq. ft.), and Bernatellos (37,500 sq. ft.). We are excited to have Habitat for Humanity’s Rock the Block return to Kaukauna in the Riverside Park neighborhood in May 2022. Rock the Block provides homeowners with affordable exterior home preservation services. 7. Statements on Budget –As a City, we have led with resilience, steadfast in our commitment of transparency to our citizens. I am exceedingly proud of our leadership team that created a budget that meets the priorities of our Council while being mindful of fiscal responsibility and the trust placed in us by our citizens. My continuing focus is to envision the needs of the City long-term, and make decisions that will benefit our community’s future. The 2022 Budget reflects this unwavering pledge to provide the highest caliber services to each resident. Sincerely, Anthony J. Penterman Mayor CITY OF KAUKAUNA 2022 BUDGET TABLE OF CONTENTS BACKGROUND INFORMATION AND OVERVIEW PAGE History of Kaukauna ........................................................................................................................... 1-1 How to Read the Budget .................................................................................................................... 1-4 Mission Statement of the City and Budget Policies ........................................................................... 1-6 Financial Program Summary.............................................................................................................. 1-8 Budget Process .................................................................................................................................. 1-11 Organization Chart ............................................................................................................................. 1-13 Departmental Position Summary ....................................................................................................... 1-14 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 .................................................................................................................... 3-3 General Fund Revenues Chart .......................................................................................................... 3-6 General Fund Expenditures ............................................................................................................... 3-7 General Fund Expenditures Chart ..................................................................................................... 3-10 Summary of General Fund Expenditures by Type ............................................................................. 3-11 Summary of General Fund Expenditures by Type Chart ................................................................... 3-14 1000 Islands Environmental Center Revenues and Expenditures .................................................... 3-15 Redevelopment Authority Revenue & Expenditure Summary ........................................................... 3-17 Special Assessment Fund Revenue & Expenditure Summary .......................................................... 3-18 Grignon Mansion Fund Revenue & Expenditure Summary ............................................................... 3-19 Solid Waste Fund Revenue & Expenditure Summary ....................................................................... 3-20 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-21 Redhill Landfill Fund Revenue & Expenditure Summary ................................................................... 3-22 Nelson Crossing Fund Revenue & Expenditure Summary ................................................................ 3-23 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-24 Industrial Park Fund Revenue & Expenditure Summary ................................................................... 3-25 Space Needs Fund Revenue & Expenditure Summary ..................................................................... 3-26 Municipal Services Department Building Fund Revenue & Expenditure Summary .......................... 3-27 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-29 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-30 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-31 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-32 Tax Incremental District #9 Fund Revenue & Expenditure Summary ............................................... 3-33 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-34 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-35 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 Inter-Governmental 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 2022 BUDGET TABLE OF CONTENTS L O N G - T E R M D E B T P A G E Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 Capital Projects Street & Sidewalk Fund Revenues & Expenditures Summary ................................ 6-3 Capital Projects Equipment Fund Revenues & Expenditures Summary ........................................... 6-4 Capital Projects Park & Pool Fund Revenues & Expenditures Summary ......................................... 6-5 Capital Projects Building & Miscellaneous 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 ................................................................................................................................................... 7-10 Commissioners .................................................................................................................................. 7-14 Common Council ................................................................................................................................ 7-18 Community Enrichment………………… ……………………………… …………………………………...7-22 Elections ............................................................................................................................................. 7-26 Finance ............................................................................................................................................... 7-28 SPAR Building Maintenance .............................................................................................................. 7-32 Human Resources ............................................................................................................................. 7-34 Information Technology ...................................................................................................................... 7-38 Mayor ................................................................................................................................................. 7-42 Municipal Service Building ................................................................................................................. 7-46 Municipal Justice ................................................................................................................................ 7-48 Mailroom and Office Supplies ............................................................................................................ 7-52 Planning/Community Development .................................................................................................... 7-54 Public Safety Expenditures Detail: Building Inspection ............................................................................................................................. 7-58 Ambulance ......................................................................................................................................... 7-62 Fire ..................................................................................................................................................... 7-66 Fire Safety .......................................................................................................................................... 7-72 Police .................................................................................................................................................. 7-76 School Patrol ...................................................................................................................................... 7-80 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-84 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-86 Bus Subsidy ....................................................................................................................................... 7-88 Engineering ........................................................................................................................................ 7-90 Equipment Maintenance & Replacement ........................................................................................... 7-94 Forestry .............................................................................................................................................. 7-96 Snow & Ice Control ............................................................................................................................ 7-98 Street Department Administration ...................................................................................................... 7-100 CITY OF KAUKAUNA 2022 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Lighting .................................................................................................................................... 7-106 Street Maintenance ............................................................................................................................ 7-108 Street Signs & Markers ...................................................................................................................... 7-112 Traffic Control ..................................................................................................................................... 7-114 Weed Control ..................................................................................................................................... 7-116 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-118 Refuse Disposal ................................................................................................................................. 7-120 Community Enrichment Expenditures Detail: Adult Sports ........................................................................................................................................ 7-122 Athletic Fields ..................................................................................................................................... 7-126 Civic Promotions ................................................................................................................................ 7-128 Community Center ............................................................................................................................. 7-130 Dance Classes ................................................................................................................................... 7-132 Library ................................................................................................................................................ 7-134 Swimming Pool .................................................................................................................................. 7-138 Youth Sports ...................................................................................................................................... 7-142 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 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 Storm Sewer Maintenance Detail ....................................................................................................... 8-4 Street Cleaning Detail ......................................................................................................................... 8-6 Sanitary Sewer Billing ......................................................................................................................... 8-8 Summary of Debt Service Costs ........................................................................................................ 8-9 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 BUDGET ADOPTION RESOLUTION ...................................................................................................... 10-1 APPENDICES Appendix A - Chart of Accounts ......................................................................................................... 11-1 Appendix B - Demographic Profile ..................................................................................................... 11-8 Appendix C - Glossary ....................................................................................................................... 11-10 CITY OF KAUKAUNA 2022 BUDGET EARLY HISTORY OF KAUKAUNA Located along the Fox River in southeastern Outagamie County, the area immediately adjacent to the falls at Kaukauna was the site of considerable indigenous settlement and activity. A large area on both the southeast and northwest sides of the Fox River at Kaukauna is recorded in the Archaeological Sites Inventory as the vicinity of a large village site occupied by the Menominee tribe and other groups. Likewise, effigy burial mounds and numerous archaeological sites are spread out along the river valley. The rapids at Kaukauna necessitated portaging and became a natural gathering place for trade along the Fox River. As part of the Fox River’s 170-feet drop in elevation from Neenah and Menasha to Green Bay, 138 feet of the drop occurred in the nine miles of river between Appleton and Kaukauna. The area had many names, including Kakalin, Cacolin, Cau Caulin, Kackaloo, Grand Kaukaulin, the Grande Coquiller Rapides, and Kaukauna, all derived from an approximation of the Menominee word meaning “the gathering place of the pickerel.” Fur trappers Charles de Langlade and Pierre Grignon established a semi-permanent trading post in the Kaukauna vicinity as early as the 1760s to engage with the local Menominee population, who occupied a village of an estimated 1,500 people on the south side of Fox River. In 1790, Dominique Ducharme, son of French fur trader Jean Ducharme, built a substantial log house at “Cacalin” and started trading with the local tribes. The land Dominique acquired in 1793 is the first known recorded land deed in the state of Wisconsin. The third French settler, Augustin Grignon, was born in La Baye, presently Green Bay, in 1780 into a family of successful French-Indian, or Métis, trappers, traders, and leaders, specifically among the French settlers and Native American tribes. He moved from Green Bay to Kaukauna in 1813, purchasing much of the Ducharme property, and married his wife, Nancy McCrea, around 1800. Nancy was the daughter of a Scottish fur trader and a Menominee woman from Green Bay. The Grignon’s can be identified as Métis, and these important ties lent to their success in the region. From the late eighteenth century through the 1830s, Métis people, a cultural and ethnic mix of indigenous and French people, were a dominant cultural and economic force in the Great Lakes region. The population in Kaukauna increased with the arrival of the Stockbridge tribe in 1822, an east coast Mohican tribe who fought with the United States during the War of 1812 and the Revolutionary War. The Stockbridge moved to northeastern Wisconsin following land cession treaties with the Menominee and Ho-Chunk. Known today as the Stockbridge Munsee Band of Mohican Indians, prominent tribe member Electa Quinney became the first female teacher in what would become the state of Wisconsin. The school, located in Kaukauna, was free and open to any denomination of religion. The addition of the Stockbridge to the area also brought notable Revolutionary War Veterans Jacob Konkapot Jr. and Captain Hendrick Aupaumut to Kaukauna. By 1830, the Stockbridge-Munsee had largely adopted Anglo- American customs, lived in log houses, and raised corn, wheat, and livestock on large farms. However, a series of American treaties beginning in 1831 resulted in the departure of the Stockbridge from the Kaukauna area. Page 1 - 1 CITY OF KAUKAUNA 2022 BUDGET EARLY HISTORY OF KAUKAUNA Charles A. Grignon, Augustin’s eldest son, married Mary Elizabeth Meade in 1837 and soon constructed a large house, known as the Grignon Mansion or “The Mansion in the Woods,” closer to the river on the property of his father. Charles had a close relationship with local tribes, particularly the Menominee, given his ancestry, familiarity with the language, and business connections. He served as an interpreter on many treaties and business decisions, including the 1836 Treaty of the Cedars, in which the Menominee tribe ceded four million acres to the U.S. government. The treaty opened the area around Kaukauna and the lower Fox River Valley to general settlement through the United States territorial land office, causing the area to change swiftly. An influx of Yankee settlers altered the economy from fur trading and the Fox River waterway to farming, logging, and permanent communities. The military road along the south shore of the Fox River and the first dam north along the river at De Pere were completed in 1837. George W. Lawe settled in Kaukauna in 1839, opened a trading post, and established a farm. In 1842, Lawe was appointed Justice of the Peace by territorial Governor Doty, an office he held for almost fifty years. He directed the first platting of the town in 1850 and built the first bridge across the Fox River at Kaukauna in 1851, which led to the development of a small community. The falls at Kaukauna even tually presented an obstacle for transportation that led to the construction of a series of canals and locks in 1856. The infrastructure allowed larger steamboats to replace the flat-bottomed Durham boats that dominated river traffic in the 1830s and 1840s. The construction of the system also provided a boon to the local economy. The Chicago and Northwestern Railroad reached Kaukauna in 1862, and industry thrived. By 1870, Kaukauna boasted two large flour mills, two large factories making staves for flour barrels, the Diedrich sawmill, and the Reuter Brothers spoke factory, which did business in hardwood logs and railroad ties. The Chicago and Northwestern Railroad line north of the river joined the Milwaukee Lakeshore and Western Railroad in 1872. In 1872, Colonel Henry A. Frambach and his brother John Stoveken opened the first paper mill in the City of Kaukauna, the Eagle Paper and Flouring Mill, on the site of Stoveken and Henry Hewitt’s 1867 flour mill that was destroyed by a fire. Soon after the mill’s start, Frambach became the second producer of wood pulp in the state and the first to manufacture wood pulp paper. The second railroad boom of the 1880s brought Irish and German workers to the area. 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. Company housing for the railroad workers developed in the south-central area of Kaukauna. The American Pulp Company was established in 1883, becoming the Thilmany Pulp and Paper Company in 1889. The company was known for its diversified and innovative paper products, including the first tissue paper manufactured in Wisconsin, produced in 1885. Page 1 - 2 CITY OF KAUKAUNA 2022 BUDGET EARLY 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 construction of five municipal hydroelectric generating plants gave Kaukauna its nickname, "The Electric City." Today, the City of Kaukauna is a growing and prosperous community of just over 16,000 residents. Rich in natural resources and beautiful landscapes, the riverfront city of Kaukauna combines traditional Midwestern values with a history of progressive moves – from free education to clean energy – that protect and enhance the long-term health of the community for generations to come. SOURCES Betz, Melanie, and Carolyn Kellogg. City of Kaukauna Intensive Historic Resource Survey. Kaukauna, WI: 1983. Ellis, Albert G. “Fifty-Four Years’ Recollections of Men and Events in Wisconsin,” Report and Collections of the State Historical Society of Wisconsin. 1876, 7:207-268. Glaab, Charles N., and Lawrence H. Larsen. Factorie s in the Valley: Neenah-Menasha, 1870-1915. Madison, WI: State Historical Society of Wisconsin, 1969. Grignon, Augustin. “Seventy-Two years Recollections of Wisconsin,” Third Annual Report and Collections of the State Historical Society of Wisconsin. 1857, 3:197-295. "Grignon, Charles Augustin," Dictionary of Wisconsin Biography. State Historical Society of Wisconsin, Madison. 150, 151. 1960. “The Grignon House at Kaukauna,” Badger History magazine. May 1948, Vol. 1, No. 8. Kaukauna: Glimpses of its History. Kaukauna, WI: s.p. 1891. Kaukauna, Wisconsin. The Lion of the Fox River Valley. Kaukaun a, WI: The Sun Publishing Co., 1891. Lawson, Publius V. “Papermaking in Wisconsin.” Proceedings of the State Historical Society of Wisconsin, 57th Annual Meeting. Madison, WI: State Historical Society of Wisconsin, 1909. Loew, Patty, Indian Nations of Wiscon sin. (Madison, WI: Wisconsin Historical Society Press, 2001). Mason, Carol L. “The 1993 Fur Trade Era Survey of the Fox River Corrid or in Northeastern Wisconsin.” Oshkosh, WI: University of Wisconsin-Oshkosh, Archaeology Laboratory, Reports of Investigation, Number 5, 1994. Thwaites, Rueben Gold, ed. “The Fur Trade in Wisconsin, 1812-1825,” Collections of the State Historical Society of Wisconsin 20: 1-395, 1911. Walking Tour Through Old Kaukauna: Two Self-Guided Historic Tours. Kaukauna, WI: City of Kaukauna, 1983. Page 1 - 3 CITY OF KAUKAUNA 2022 BUDGET HOW TO READ THE BUDGET The budget document represents the financial support for the operation of the City of Kaukauna and goals of the City Council and management for the 2022 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 - 4 CITY OF KAUKAUNA 2022 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 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 - 5 CITY OF KAUKAUNA 2022 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 2022 operating budget does not anticipate any reduction in services. The 2022 capital improvement budget includes approximately $1,950,000 for street and sidewalk improvements, $1,835,000 for utility improvements, $957,000 for municipal equipment, and $4,235,000 for park improvements. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2022 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 2022 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 increase to $7.00 for budget year 2022. 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 increase to $96 per ERU per year for the 2022 budget. The assessed tax rate for the City is projected to decrease by $1.53 or 15.46%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to decrease significantly at 21.82%. Page 1 - 6 CITY OF KAUKAUNA 2022 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 $4,925,095 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2022 budget of $15,751,680 equals $2,362,752. 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 2022 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 75.1% of the allowable legal limit as of December 31, 2021. 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 - 7 CITY OF KAUKAUNA 2022 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2022 is balanced and provides for the needs and requirements of the City. The budget for 2022 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. 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. 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. Page 1 - 8 CITY OF KAUKAUNA 2022 BUDGET FINANCIAL PROGRAM SUMMARY 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 40.6% of General Fund revenue, is budgeted to increase 4.8%. The tax levy increase is primarily the result of increased cost in services provided. 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, 2.57%, for the City of Kaukauna plus any increase in general obligation debt payments. Typically the property tax levy absorbs most of the fluctuations in other funding sources. Intergovernmental revenue, that account for approximately 26.8% of all general fund revenue, is budgeted to increase $161,536 or 3.97%. Debt Service Requirements - Since 1993, the total outstanding debt has risen while the long-term debt as a percent of the legal limit has increased to approximately 75.1%. 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 89.8% 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 2022 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 - 9 CITY OF KAUKAUNA 2022 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2022 Capital Projects Budget will require the issuance of approximately $4,500,000 of general obligation long-term debt. The five-year Capital Improvement Program plan will require future debt issues of approximately $4,000,000 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 $4,925,095 as of December 31, 2021. 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 2022 since general fund balance exceeds the year-end target of $2,362,752. 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 $727,154 or 4.8%. The property tax component increased $267,661 or 12.3%. Typically, the property tax component will generally increase faster than total revenues if one or more of the following situations exist; user fees are not increased, new user fees are not implemented, other revenue sources decrease or remain the same, or there is a significant reduction in interest earned on investments. In lieu of taxes from the City owned electric and water utilities is based on the current tax rate and the value of utility property in the City. This revenue source is also likely to fluctuate, as the tax rate fluctuates due to changes in State law. In 2022, this tax represents 14.6% of total general fund revenue sources. This tax source is budgeted to decrease slightly in 2022. 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 $161,536. State shared revenue and expenditure restraint are budgeted to also increase $115,578 this year. The State highway aids are budgeted to increase $21,434. 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 Kaukauna Professional Police Association for the 2022 budget. Negoitations remain strong with the International Association of Fire Fighters AFL-CIO Kaukauna Local 1594 unit as we work towards an agrement for the 2022 budget. The 2022 general fund expenditure budget of $15,751,680 increased $727,153 or 4.8%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $272,742 in revenues for 2022. 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 - 10 CITY OF KAUKAUNA 2022 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 heads. 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 2022 budget process appears on the following page. Page 1 - 11 2022BudgetPreparationandApprovalProcessSchedule    August'21 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31    October'21  November'21 S M T W T F S  S M T W T F S   1 2  1 2 3 4 5 6 3 4 5 6 7 8 9  7 8 9 10 11 12 13 10 11 12 13 14 15 16  14 15 16 17 18 19 20 17 18 19 20 21 22 23  21 22 23 24 25 26 27 24 25 26 27 28 29 30  28 29 30 31       ¾ August20–Distributionof5YearCapitalImprovementProjectCIPtoDepartmentManagers ¾ August23–DistributionofBudgetWorksheetstoDepartmentManagers ¾ September2–ReviewCIPInternallywithDepartmentHeads ¾ September10–Non–PersonnelBudgetsDue ¾ September14–Present5 yearCapitalImprovementCIPtocommittee/councilforFeedback ¾ September20–through24–AdministrativeBudgetRoundTable(DiscussBudgetItems)asan Aggregate ¾ October4th–PresentNonPersonnelItemstoFinance/PersonnelCommitteeforfeedback ¾ October18th–PresentPersonnelitemstoFinance/Personnelcommitteeforfeedback ¾ October21st–SubmitPublicHearingNoticetoClerkforClass1postingatleast15dayspriorto Hearing ¾ WeekofNovember1st–PrintBudgetBooksandDistribute ¾ November8–ProposedBudgetPresentationtoCouncilat6pm ¾ November16–PublicHearandBudgetAdoption  September'21 S M T W T F S   1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Page 1 - 12 CITY OF KAUKAUNA 2022 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Associate Planner Planning/Engineering Technician (.4 FTE) Community Development Coordinator Grignon Mansion Exective Director 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 Office Assistant FINANCE/TREASURY Finance Director 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 Inspector 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) 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 City Clerk Accounting Specialist Accounting Specialist (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 (.6 FTE) HUMAN RESOURCES Human Resource Director Communications Coordinator INFORMATION TECHNOLOGY Contracted Service COMMUNITY ENRICHMENT Community Enrichment Director Page 1 - 13 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 Community Enrichment 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 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/Treasury/Clerk 5.00 0.50 0.00 5.00 0.50 0.00 5.00 0.50 0.00 0.00 0.00 0.00 Human Resources 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 Information Technology 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 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 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. 3.40 0.00 2.00 3.40 0.00 2.00 3.21 0.00 2.00 -0.19 0.00 0.00 Building Inspection 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Fire 20.00 0.00 18.00 20.00 0.00 18.00 20.00 0.00 18.00 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 1.80 0.00 0.00 1.80 0.00 0.00 0.00 0.00 Engineering 3.60 0.00 1.00 3.60 0.00 1.00 3.60 0.00 1.00 0.00 0.00 0.00 Forestry 0.00 0.00 0.40 0.00 0.00 0.40 0.00 0.00 0.40 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 20.00 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 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.80 0.00 0.00 0.00 Weed Control 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 1.60 0.00 0.00 0.00 Refuse Collection 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 1.90 0.00 0.00 0.00 Adult Sports 0.67 0.00 8.00 0.66 0.00 8.00 0.67 0.00 8.00 0.01 0.00 0.00 Athletic Fields 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.10 0.00 0.00 0.00 Library 4.00 4.77 0.00 4.00 4.77 0.00 5.00 4.77 0.00 1.00 0.00 0.00 Swimming Pool 0.67 0.00 40.00 0.67 0.00 40.00 0.67 0.00 40.00 0.00 0.00 0.00 Youth Sports 0.67 0.00 15.00 0.67 0.00 15.00 0.67 0.00 15.00 0.00 0.00 0.00 Parks 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 1.70 0.00 0.00 0.00 Storm Sewer Maintenance 1.00 0.00 0.00 1.00 0.00 0.00 0.75 0.00 0.00 -0.25 0.00 0.00 Street Cleaning 1.50 0.00 0.00 1.50 0.00 0.00 1.50 0.00 0.00 0.00 0.00 0.00 Sanitary Sewer Utility 1.50 0.00 0.06 1.50 0.00 0.06 1.75 0.00 0.06 0.25 0.00 0.00 TOTAL 93.00 12.02 127.96 93.99 11.68 127.96 97.81 11.68 127.96 3.82 0.00 0.00 2022 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2021 2022 INCREASE/DECREASE2020 Page 1 - 14 CITY OF KAUKAUNA 2022 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2020 2021 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 5,687,322 6,387,472 700,150 12.31% 1,000 ISLANDS ENVIRONMENTAL CENTER 192,503 120,000 (72,503) -37.66% DEBT SERVICE (301 Fund) 3,727,032 3,783,090 56,058 1.50% Grignon Mansion (219 Fund) 20,000 44,175 24,175 120.88% Nelson Crossing (224 Fund) 0 1,800 1,800 0.00% TOTAL MUNICIPAL LEVY 9,626,857 10,336,537 709,680 7.37% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2020 & 2021 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2020 2021 (DECREASE) 2020 2021 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 9,626,856.97 10,336,164.83 709,307.86 7.37 8.45620 8.46439 0.00819 0.10 KAUKAUNA SCHOOL DISTRICT 9,594,265.55 8,592,800.19 (1,001,465.36) (10.44) 8.74987 7.03673 (1.71314) (19.58) FOX VALLEY TECHNICAL COLLEGE 1,123,215.64 1,102,570.68 (20,644.96) (1.84) 1.02325 0.90291 (0.12034) (11.76) OUTAGAMIE COUNTY* 4,094,781.24 4,235,926.95 141,145.71 3.45 3.78718 3.46884 (0.31834) (8.41) ENVIRONMENTAL TIF DISTRICT NO. 1 92,304.73 90,664.01 (1,640.72) (1.78) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 80,550.41 124,743.99 44,193.58 54.86 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 372,817.01 457,940.48 85,123.47 22.83 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 987,804.21 933,681.09 (54,123.12) (5.48) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,242.80 116,914.08 (2,328.72) (1.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 26,241.81 29,890.78 3,648.98 13.91 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 8,523.83 98,899.32 90,375.49 0.00 --- --- --- --- SUBTOTAL 26,126,604.20 26,120,196.41 (6,407.79) (0.02) 22.01650 19.87287 (2.14363) (9.74) STATE CREDIT - SCHOOLS (1,711,417.17) (1,698,326.40) 13,090.77 0.76 (1.50364) (1.29208) 0.21 14.07 NET LEVY AND TAX RATE 24,415,187.03 24,421,870.01 6,682.98 0.03 20.51286 18.58079 (1.93207) (9.42) 2022 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2020 & 2021 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2020 2021 (DECREASE) 2020 2021 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 9,626,856.97 10,336,164.83 709,307.86 7.37 9.8759505 8.2113411 (1.6646094) (16.86) KAUKAUNA SCHOOL DISTRICT 9,594,265.55 8,592,800.19 (1,001,465.36) (10.44) 9.8425200 6.8263600 (3.0161600) (30.64) FOX VALLEY TECHNICAL COLLEGE 1,123,215.64 1,102,570.68 (20,644.96) (1.84) 1.1522800 0.8759100 (0.2763700) (23.98) OUTAGAMIE COUNTY 4,094,781.24 4,235,926.95 141,145.71 3.45 4.2007300 3.3651400 (0.8355900) (19.89) ENVIRONMENTAL TIF DISTRICT NO. 1 92,304.73 90,664.01 (1,640.72) (1.78) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 80,550.41 124,743.99 44,193.58 54.86 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 372,817.01 457,940.48 85,123.47 22.83 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 987,804.21 933,681.09 (54,123.12) (5.48) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,242.80 116,914.08 (2,328.72) (1.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 26,241.81 29,890.78 3,648.98 13.91 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 11,629.83 98,899.32 87,269.49 0.00 --- --- --- --- SUBTOTAL 26,129,710 26,120,196 (9,514) (0.04) 25.0715 19.2788 (5.7927) (23.10) STATE CREDIT - SCHOOLS (1,711,417.17) (1,698,326.40) 13,090.77 0.76 (1.64) (1.25) 0.39 23.67 NET LEVY AND TAX RATE 24,415,187.03 24,421,870 3,576.98 0.01 23.4292 18.0253 (5.4039) (23.06) 2022 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2022 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2020 & 2021 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2020 2021 (DECREASE) % REAL ESTATE Residential 747,796,800 1,019,243,300 271,446,500 36.30% Commercial 190,331,000 206,434,100 16,103,100 8.46% Manufacturing 74,293,800 92,413,900 18,120,100 24.39% Agricultural 36,100 44,100 8,000 22.16% TOTAL REAL ESTATE 979,773,600 1,318,135,400 305,669,700 31.20% PERSONAL PROPERTY Machinery, Tools & Patterns 17,769,600 22,276,700 4,507,100 25.36% Furniture, Fixtures & Equipment 7,825,800 9,322,700 1,496,900 19.13% All Other Personal Property 4,071,800 5,183,300 1,111,500 27.30% TOTAL PERSONAL PROPERTY 27,717,700 36,782,700 7,115,500 25.67% TOTAL ASSESSED VALUATION 1,042,124,900 1,354,918,100 312,785,200 30.01% TOTAL ASSESSED VALUATION Calumet County 49,560 63,700 14,140 28.53% Outagamie County 1,042,124,900 1,354,918,100 312,793,200 30.01% TOTAL ASSESSED VALUATION 1,007,538,500 1,354,981,800 312,807,340 31.05% TOTAL CITY (Excluding TID Increments) Calumet County 46,600 47,300 700 1.50% Outagamie County 1,208,272,500 1,314,364,000 106,091,500 8.78% TOTAL INCLUDING TID INCREMENTS 1,208,319,100 1,314,411,300 106,092,200 8.78% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 4,268,800 4,562,200 293,400 6.87% TID NO. 4 3,725,200 6,277,100 2,551,900 68.50% TID NO. 5 17,241,600 23,043,500 5,801,900 33.65% TID NO. 6 45,682,800 46,982,700 1,299,900 2.85% TID NO. 8 5,514,600 5,883,100 368,500 6.68% TID NO. 9 1,213,600 1,504,100 290,500 23.94% TID NO. 10 394,200 4,976,600 4,582,400 1162.46% TOTAL TID INCREMENTS 56,599,100 93,229,300 36,630,200 64.72% TOTAL EXCLUDING TID INCREMENTS 1,097,148,000 1,221,134,700 142,722,400 13.01% ASSESSMENT RATIO - OUTAGAMIE CTY 86.246% 103.1% EQUALIZED VALUATION Page 2 - 4 0 200,000,000 400,000,000 600,000,000 800,000,000 1,000,000,000 1,200,000,000 Residential Commercial Manufacturing Agricultural Mach. And Tools Furn. And Fixtures Other 1,019,243,300 206,434,100 92,413,900 44,100 22,276,700 9,322,700 5,183,300 Assessed Value Real Estate and Personal Property 2022 BUDGET City of Kaukauna Assessed Value By Property Type Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 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 9,277,707 5,058,379 2020 9,626,857 5,217,964 2021 10,336,537 4,925,095 * * Preliminary estimate for 2022 budget 2022 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE FOR THE FISCAL YEARS 2012 THROUGH 2021 Page 2 - 6 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 4,056,645 4,229,908 4,458,760 4,788,620 4,534,195 4,848,295 4,863,395 5,058,379 5,217,964 4,925,095 FUND BALANCE FISCAL YEAR 2022 BUDGET City of Kaukauna FUND BALANCE ‐ GENERAL FUND Page 2 - 7 CITY OF KAUKAUNA ENVIRON- REDEVELOP- GENERAL MENTAL MENT DEBT CAPITAL GRIGNON SPECIAL NELSON SPACE GENERAL CENTER AUTHORITY SERVICE PROJECTS MANSION ASSESSMENT CROSSING NEEDS FUND FUND FUND FUND FUND FUND FUND FUND FUND BALANCE AS OF DECEMBER 31, 2020 Inventories and Prepaid Expenses 48,378 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 79,902 856,560 5,831,181 969,785 18,347 2,762,126 0 1,485,620 Unassigned 4,759,586 0 0 0 (852,210) 0 0 0 0 Total 5,217,964 79,902 856,560 5,831,181 117,575 18,347 2,762,126 0 1,485,620 PROJECTED CHANGE IN FUND BALANCE FROM 2019 OPERATIONS, Revenues And Operating Transfers In 14,180,480 247,503 103,058 3,783,090 7,756,086 58,000 1,681,000 0 1,150,000 Expenditures And Operating Transfers Out (14,473,350) (224,566) (189,838) (6,358,295) (6,609,027) (71,731) (1,810,000) (150) (2,340,033) Total (292,869) 22,937 (86,780) (2,575,205) 1,147,059 (13,731) (129,000) (150) (1,190,033) ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 0 0 0 0 0 0 (200,000) 0 0 Transfers From Other Funds 0 0 0 2,577,776 0 0 0 0 0 Total 0 0 0 2,577,776 0 0 (200,000) 0 0 BALANCE AS OF DECEMBER 31, 2021 Inventories and Prepaid Expenses 48,378 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 79,902 856,560 5,831,181 969,785 18,347 2,762,126 0 1,485,620 Unassigned 4,466,717 22,937 (86,780) 2,571 294,849 (13,731) (329,000) (150) (1,190,033) Total 4,925,095 102,839 769,780 5,833,752 1,264,634 4,616 2,433,126 (150) 295,587 2022 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2021 Page 2 - 8 CITY OF KAUKAUNA 2021 2020 2020 2021 ESTIMATED 2022 FUND BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUES General 14,584,478 14,502,934 15,024,526 14,180,480 15,751,680 Special Revenues 1000 Islands 230,550 247,913 253,503 247,503 196,000 Redev elopment Authority 235,000 109,595 105,000 103,058 116,000 Special Assessment 1,700,000 1,856,860 1,600,000 1,681,000 1,680,000 Grignon Mansion 65,700 55,988 56,800 58,000 71,175 Solid Waste 360,000 369,254 370,000 375,352 380,000 Vehicle Registration Fee 175,000 156,957 170,000 159,519 170,000 RedHill Landfill 0 86,700 0 88,855 87,000 Nelson Crossing 0000 1 , 8 0 0 Subdiv ision Fee 10,065 14,509 17,567 24,471 30,000 Debt Service 6,943,459 6,944,805 7,080,893 7,792,882 6,360,866 Capital Proj ects 5,905,000 7,389,188 6,568,500 7,756,086 9,048,300 Industrial Park 23,933 48,675 23,933 131,742 150,000 Space Needs Fund 2,412,750 3,221,500 2,500 1,150,000 0 Municpal Services Building 771,344 768,744 500 65 500 T ax Incremental Districts (T IDs) 2,618,853 2,452,695 3,091,180 6,487,571 2,738,946 Enterprise Storm Water Utility 1,311,000 1,331,723 1,308,000 1,244,815 1,330,500 Sanitary Sewer Utility 3,502,500 3,467,550 3,452,500 3,141,848 3,247,049 TO TAL RE V E NUE S 40,849,631 43,025,589 39,125,402 44,623,247 41,359,816 2022 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL F UNDS Page 3 - 1 CITY OF KAUKAUNA 2021 2020 2020 2021 ESTIMATED 2022 FUND BUDGET ACTUAL BUDGE T ACTUAL BUDGE T EXPENDIT URES General 14,585,632 14,224,665 15,024,526 14,473,350 15,751,680 Special Revenue 1000 Islands 230,550 220,603 260,303 224,566 266,330 Redev elopment Authority 100,000 155,202 100,000 189,838 100,000 Special Assessment 2,260,000 (557) 2,010,000 2,010,000 1,715,000 Grignon Mansion 69,835 33,789 68,780 71,731 75,720 Solid Waste 339,000 377,419 339,000 348,769 411,000 Vehicle Registration Fee 225,000 0 154,000 235,000 200,000 RedHill Landfill 0 55,148 0 100,000 150,000 Nelson Crossing 000 1 5 0 1 , 4 3 2 Subdiv ision Fee 00000 Debt Service 6,943,459 8,121,863 7,080,893 7,168,724 6,358,295 Capital Proj ects 14,053,108 9,127,676 7,724,000 6,609,027 7,906,000 Industrial Park 1,000 588 1,000 893 1,000 Space Needs Fund 3,480,090 2,916,231 3,310,090 2,340,033 295,587 Municpal Services Building 0 19,335 0 3,351 0 T ax Incremental Districts (T IDs) 2,573,883 2,932,740 2,580,952 2,560,502 2,852,257 Enterprise Storm Water Utility 1,342,948 1,088,037 1,262,761 1,157,621 1,045,277 Sanitary Sewer Utility 3,322,447 2,968,222 3,243,719 3,233,681 3,229,878 T OT AL EXPENDIT URES 49,526,952 42,240,961 43,160,024 40,727,236 40,359,455 2022 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL F UNDS Page 3 - 2 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 5,419,661 5,421,812 5,687,322 5,687,090 6,387,472 Public Accommodation Tax 4,000 2,395 2,000 1,966 2,000 In Lieu of Taxes - Utilities 2,375,000 2,301,581 2,408,000 2,317,295 2,303,492 In Lieu of Taxes - Round House 20,616 21,091 21,091 21,398 21,631 In Lieu of Taxes - Housing Authority 19,500 21,102 19,500 19,955 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 4,000 0 0 0 550 County Sales Tax 167,000 62,478 150,000 176,375 190,000 TOTAL TAXES 8,119,777 7,940,459 8,397,913 8,334,079 9,034,645 INTERGOVERNMENTAL State Shared Revenue State Expenditure Restraint 89,162 89,162 86,817 86,817 92,732 State Law Enforcement Grants 10,000 11,521 10,000 21,654 10,000 State Connecting Hwy Aid 74,888 74,888 75,213 75,213 75,337 State General Transportation Aid 282,732 292,085 323,197 291,655 329,362 State Personal Property Aid 93,179 93,179 92,833 92,833 93,179 State Computer Aid 66,998 66,998 66,998 66,998 66,998 Video Service Provider Aid 14,086 14,086 29,001 29,001 29,001 County Library Aid 274,275 274,275 268,097 268,097 291,275 TOTAL INTERGOVERNMENTAL 905,320 916,194 952,156 932,268 987,885 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 20,000 16,854 20,000 9,642 20,000 Bartender License 11,000 14,000 5,000 4,120 10,000 Cigarette License 400 265 300 690 300 Amusement 2,500 1,930 2,000 2,090 2,000 Weights & Measures 11,000 9,494 11,000 10,170 11,000 Electrical License 00 0 0 0 Constractor License 00 0 0 0 Misc. Licenses 1,000 150 500 155 500 Cable Television Franchise Fee 135,000 136,870 135,000 123,322 135,000 Non-business License Bicycle License 00 0 0 0 Dog and Cat License 6,700 2,723 4,500 2,240 4,500 Chicken Permits 100 146 100 78 100 Other License 00 0 0 0 Construction & Building Permits Building Permits 160,000 194,307 180,000 200,000 220,000 Electrical Permit 00 0 0 0 Sign Permit 00 0 0 0 Law & Ordinance Violations Court Fines & Forfeitures 85,000 90,182 70,000 105,000 100,000 Police Fines 24,000 22,375 20,000 12,425 20,000 Police Fees 3,000 2,139 3,000 1,740 3,000 TOTAL REGULATION & COMPLIANCE 459,700 491,435 451,400 471,672 526,400 CITY OF KAUKAUNA 2022 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 1,000 670 1,000 980 1,000 General Government Fees 1,000 10,842 1,000 100 1,000 Real Estate Report Request Fees 12,000 14,475 12,000 14,400 14,000 Publication Fees 1,500 1,200 1,500 1,225 1,500 Law Enforcement Fees 3,000 127 3,000 1,000 3,000 Ambulance Fees - Covered Services 600,000 530,643 550,000 429,345 550,000 Other Public Safety 00 0 0 0 Highway & Street Dept Charges 150 0 150 650 150 Engineering Inspection Fees 00 0 0 0 Weed & Nuisance Control Charges 8,000 4,781 8,000 3,825 5,000 Alcohol & Drug Abuse Donations 1,100 1,975 1,100 1,150 1,500 Library Fines & Fees 15,030 4,072 3,000 4,172 7,000 Park Fees 10,533 300 0 0 0 Community Center Fees 11,500 11 1,500 500 1,500 Swimming Pool Fees 141,000 28,616 135,000 77,265 135,000 Community Enrichment Event Fees 45,000 3,986 47,000 34,998 40,000 Recreation Fees 147,020 48,805 169,600 97,550 165,000 Plan Deposits 100 0 100 0 0 TOTAL CHARGES FOR SERVICE 997,933 650,503 933,950 667,160 925,650 USE OF MONEY & PROPERTY Interest on Investments 73,500 103,841 55,000 25,000 50,000 Nicholas Farm Sign Rental 0 2,500 0 2,500 2,500 Sale of City Equipment 2,000 619 1,000 9,306 1,000 Insurance Recovery 20,000 106,803 0 15,000 0 TOTAL USE OF MONEY & PROPERTY 95,500 213,763 56,000 51,806 53,500 OPERATING TRANSFERS IN Grant Funds 0 427,956 0 1,000 1,000 Other Payments 0 (2,393) 154,000 3,495 5,000 Solid Waste Fund 174,000 359,000 174,000 174,000 186,000 Storm Water Utility 97,440 97,440 97,440 97,440 88,070 Sanitary Sewer Utility 117,098 117,098 117,098 117,098 122,654 Kaukauna Utility Shared Services 40,000 0 0 0 0 Kaukauna Utility Contribution 150,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 578,538 1,149,101 692,538 543,033 552,724 Application of Unassigned Fund Balance 395,000 0 410,000 0 410,000 TOTAL NON-COVERED SERVICES 11,551,768 11,361,457 11,893,957 11,000,018 12,490,803 2022 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 4 CITY OF KAUKAUNA GENERAL FUND 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,072,080 2,172,130 2,071,982 2,170,843 2,170,162 Expend Restraint - Covered Services 173,078 173,078 168,527 168,527 180,010 Fire Insurance Dues - Covered Services 47,000 50,454 49,000 52,811 50,000 State Connecting Hwy Aid - Covered Services 32,095 32,095 32,234 32,234 32,287 General Transportation Aid - Covered Services 692,206 681,532 791,276 714,052 806,368 TOTAL INTERGOVERNMENTAL 3,016,459 3,109,289 3,113,019 3,138,467 3,238,827 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 20 50 20 50 Garbage Collection - Covered Services 2,500 90 2,500 100 1,500 Recycling Proceeds 5,500 9,250 3,000 6,875 5,500 Snow Removal - Covered Services 8,200 22,828 12,000 35,000 15,000 TOTAL CHARGES FOR SERVICE 16,250 32,188 17,550 41,995 22,050 TOTAL - COVERED SERVICES 3,032,709 3,141,477 3,130,569 3,180,462 3,260,877 TOTAL REVENUE SOURCES 14,584,478 14,502,934 15,024,526 14,180,480 15,751,680 2022 BUDGET REVENUE - COVERED SERVICE Page 3 - 5 $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 $10,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2021 2022 Page 3 - 6 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T GENERAL GOVERNMENT Assessment 42,952 77,329 75,152 80,152 59,702 Auditing Services 25,500 25,725 25,500 26,000 28,000 City Attorney 171,086 125,588 136,921 133,186 135,962 City Clerk 235,574 159,337 225,800 245,036 253,976 Commissioners 4,574 4,594 4,574 4,574 4,574 Common Council 42,883 39,179 42,283 39,344 41,583 Elections 52,389 40,661 28,327 26,487 39,391 Finance 427,870 455,452 406,662 387,997 397,527 SPAR Builidng Maintenance 51,550 55,746 52,850 61,863 74,350 Human Resources 174,750 134,197 168,791 166,931 210,718 Information Technology 224,093 202,025 273,081 255,895 360,152 Mayor 208,707 197,722 208,673 204,940 210,334 Municipal Building Maintenance 101,700 99,124 102,250 94,800 109,531 Municipal Judge 49,691 39,938 47,127 40,050 41,394 Office Equipment & Supplies 20,750 17,808 16,500 16,150 15,600 Planning/Community Development 342,510 360,682 354,137 301,523 296,951 Community Enrichment 63,846 28,774 65,279 57,952 196,174 TOTAL GENERAL GOVERNMENT 2,240,425 2,063,880 2,233,908 2,142,880 2,475,919 PUBLIC SAFETY Ambulance 64,175 54,664 65,075 65,075 77,105 Building Inspection 91,920 175,281 136,350 201,774 173,941 Police 3,284,715 3,423,947 3,416,588 3,474,109 3,627,367 School Patrol 67,863 46,819 57,295 57,538 60,159 TOTAL PUBLIC SAFETY 3,508,673 3,700,711 3,675,308 3,798,496 3,938,572 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 2,500 4,475 2,500 4,575 2,500 TOTAL HEALTH & SOCIAL SERVICES 2,500 4,475 2,500 4,575 2,500 TRANSPORTATION Bridge Maintenance 4,500 4,385 18,000 9,100 11,200 Bus Subsidies 30,000 20,324 35,000 22,000 22,000 Engineering 460,479 453,494 470,716 470,419 459,523 Equipment Maintenance & Replacement 80,425 93,252 87,425 61,425 87,425 Forestry 10,200 5,810 10,000 7,808 9,000 Street Department Administration 185,417 205,142 198,990 195,670 201,674 Street Lighting 219,200 234,389 211,600 206,000 210,600 Street Maintenance 2,124,580 2,087,706 2,152,983 2,161,933 2,238,166 CITY OF KAUKAUNA 2022 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T TRANSPORTATION (CON'T) Street Signs & Markers 22,650 26,569 23,250 22,000 23,250 Traffic Controls 18,700 17,458 19,000 18,575 18,500 Weed Control 3,200 2,242 2,600 2,000 2,600 TOTAL TRANSPORTATION 3,159,351 3,150,771 3,229,564 3,176,930 3,283,938 COMMUNITY ENRICHMENT Adult Programs 143,450 153,482 148,354 138,125 148,443 Athletic Field 58,150 54,536 56,950 46,566 53,450 Civic Promotions 12,000 12,154 11,000 15,500 15,000 Community Center 3,600 16,410 3,600 3,600 3,600 Dance Classes 81,924 28,966 85,638 63,094 85,675 Library 996,230 1,075,802 1,125,188 1,124,988 1,201,607 Swimming Pool 345,899 248,363 353,059 314,685 334,835 Youth Programs 160,698 49,975 163,759 130,863 149,737 TOTAL COMMUNITY ENRICHMENT 1,801,950 1,639,687 1,947,548 1,837,422 1,992,347 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 109,300 135,436 115,800 106,400 115,800 OTHER Health Insurance 249,475 235,344 256,539 274,300 268,666 Property & Liability Insurance 115,700 240,371 128,190 163,114 169,542 TOTAL OTHER 365,175 475,715 384,729 437,414 438,208 Contingent Expenditures 400,000 0 420,000 0 410,000 SUB-TOTAL NON-COVERED SERVICES 11,587,374 11,170,676 12,009,356 11,504,117 12,657,284 CITY OF KAUKAUNA 2022 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 8 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T PUBLIC SAFETY Fire 2,627,093 2,546,764 2,669,305 2,647,238 2,757,981 Fire Safety 5,715 5,289 7,215 6,395 7,265 TOTAL PUBLIC SAFETY 2,632,808 2,552,053 2,676,520 2,653,633 2,765,246 SANITATION Refuse Collection 93,300 87,830 91,300 80,300 91,300 Refuse Disposal 174,000 319,098 149,000 151,500 139,500 TOTAL SANITATION 267,300 406,927 240,300 231,800 230,800 TRANSPORTATION Snow & Ice Control 98,150 95,009 98,350 83,800 98,350 TOTAL TRANSPORTATION 98,150 95,009 98,350 83,800 98,350 SUB-TOTAL COVERED SERVICES 2,998,258 3,053,990 3,015,170 2,969,233 3,094,396 TOTAL EXPENDITURES 14,585,632 14,224,665 15,024,526 14,473,350 15,751,680 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2022 Budget GENERAL FUND Page 3 - 9 $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 2021 2022 Page 3 - 10 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 152 59,550 - 59,702 Auditing Services - 28,000 - 28,000 City Attorney 130,842 5,120 - 135,962 SPAR Building Maintenance - 74,350 - 74,350 City Clerk 200,876 53,100 - 253,976 Commissioners 4,574 - - 4,574 Common Council 34,883 6,700 - 41,583 Elections 17,341 20,050 2,000 39,391 Finance 318,911 78,616 - 397,527 Human Resources 126,505 84,213 - 210,718 Information Technology 81,667 278,485 - 360,152 Mayor 199,919 10,415 - 210,334 Municipal Service Building - 109,531 - 109,531 Municipal Judge 33,644 7,750 - 41,394 Office Equipment & Supplies - 15,600 - 15,600 Planning/Community Development 264,299 32,652 - 296,951 Community Enrichment 144,024 52,150 - 196,174 TOTAL GENERAL GOVERNMENT 1,557,637 916,282 2,000 2,475,919 PUBLIC SAFETY Ambulance - 68,105 9,000 77,105 Building Inspection 116,841 57,100 - 173,941 Police 3,347,371 211,039 68,957 3,627,367 School Patrol 58,384 1,775 - 60,159 TOTAL PUBLIC SAFETY 3,522,596 338,019 77,957 3,938,572 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 11,200 - 11,200 Bus Subsidies - 22,000 - 22,000 Engineering 448,323 11,200 - 459,523 Equip Maintenance & Replacement - 87,425 - 87,425 Forestry - 9,000 - 9,000 Street Department Administration 196,274 5,400 - 201,674 Street Lighting - 210,600 - 210,600 Street Maintenance 2,127,866 110,300 - 2,238,166 Street Signs & Markers - 23,250 - 23,250 Traffic Controls - 14,000 4,500 18,500 Weed Control - 2,600 - 2,600 TOTAL TRANSPORTATION 2,772,463 506,975 4,500 3,283,938 CITY OF KAUKAUNA 2022 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 11 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES COMMUNITY ENRICHMENT Adult Sports 132,293 16,150 - 148,443 Athletic Field - 48,450 5,000 53,450 Civic Promotions - 15,000 - 15,000 Community Center - 3,600 - 3,600 Dance Classes 46,100 39,575 - 85,675 Library 643,766 553,841 4,000 1,201,607 Swimming Pool 218,045 116,790 - 334,835 Youth Sports 89,727 60,010 - 149,737 TOTAL COMMUNITY ENRICHMENT 1,129,931 853,416 9,000 1,992,347 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 112,500 3,300 115,800 OTHER Health Insurance 268,666 - - 268,666 Property & Liability Insurance - 169,542 - 169,542 TOTAL OTHER 268,666 169,542 - 438,208 Contingent Expenditures 410,000 410,000 SUB-TOTAL NON-COVERED SERVICES 9,258,074 3,302,453 96,757 12,657,284 CITY OF KAUKAUNA 2022 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 12 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES PUBLIC SAFETY Fire 2,573,416 157,565 27,000 2,757,981 Fire Safety - 7,265 - 7,265 TOTAL PUBLIC SAFETY 2,573,416 164,830 27,000 2,765,246 TRANSPORTATION Snow & Ice Removal - 98,350 - 98,350 TOTAL TRANSPORTATION - 98,350 - 98,350 SANITATION Refuse Collection - 91,300 - 91,300 Refuse Disposal - 139,500 - 139,500 TOTAL SANITATION - 230,800 - 230,800 SUB-TOTAL COVERED SERVICES 2,573,416 493,980 27,000 3,094,396 TOTAL EXPENDITURES 11,831,490 3,796,433 123,757 15,751,680 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2022 BUDGET GENERAL FUND Page 3 - 13 PERSONNEL SERVICE 75% NON-PERSONNEL SERVICE 24% OUTLAY 1% CITY OF KAUKAUNA 2022 Budgeted General Fund Expenditures by Type Page 3 - 14 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 163,550 163,550 192,503 192,503 120,000 Kaukauna School District Aids 15,000 15,000 15,000 15,000 15,000 Outagamie County Aids 10,000 10,000 10,000 10,000 15,000 Interest Income 5,000 9,153 4,000 6,000 6,000 Center User Fees 15,000 5,261 12,000 12,000 18,000 Donations & Contributions 22,000 44,949 20,000 12,000 22,000 TOTAL REVENUE 230,550 247,913 253,503 247,503 196,000 PERSONNEL SERVICES Wages & Salaries Regular Payroll 142,184 137,395 145,739 120,766 150,809 Temporary Payroll 5,740 7,000 5,740 7,890 5,740 Longevity Pay 290 290 350 334 364 Fringe Benefits Retirement Plan 7,913 7,860 8,111 8,152 8,201 Residency 7,034 6,730 7,210 5,694 5,918 Social Security 9,330 9,124 9,564 9,353 11,620 Group Health Insurance 0 1,875 26,122 24,035 23,401 Group Life Insurance 280 268 280 307 322 Workers Compensation 4,479 4,377 4,387 3,760 4,555 TOTAL PERSONNEL SERVICES 177,250 174,919 207,503 180,291 210,930 NON-PERSONNEL SERVICES Travel/Training Travel - City Business 300 106 300 200 300 Education & Memberships 3,000 470 3,000 700 3,000 Center Maintenance Expendable Supplies 2,500 487 2,500 1,000 2,500 Animal & Bird Care 1,500 2,070 2,000 2,000 2,000 Programs 2,600 1,369 2,600 2,600 2,600 Conservancy Zone Maintenance 7,500 3,443 6,500 3,500 7,500 Purchased Service Communications 800 350 300 500 900 Heating Fuels 2,500 1,353 2,500 3,000 3,500 Water Sewer and Electric 11,000 8,511 11,000 11,000 11,000 Maintenance - Buildings 7,500 6,045 8,000 8,500 8,000 Maintenance - Automotive 500 33 500 200 500 Contractual Services 8,000 11,093 8,000 6,000 8,000 Supplies Office Supplies 1,500 3,474 1,500 1,000 1,500 Postage 100 55 100 75 100 Miscellaneous 4,000 1,208 4,000 4,000 4,000 Restricted/Other 0 5,617 0 0 0 TOTAL NONPERSONNEL SERVICES 53,300 45,684 52,800 44,275 55,400 TOTAL EXPENDITURES 230,550 220,603 260,303 224,566 266,330 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 27,310 (6,800) 22,937 (70,330) Cash Balance at December 31, 2020 79,902 Cash Balance at December 31, 2021 102,839 Cash Balance at December 31, 2022 32,509 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES CITY OF KAUKAUNA 2022 BUDGET Page 3 - 15 NUMBER OF 2021 202 2 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Director/Naturalist 1.00 1.00 69,020 69,020 71,091 Assistant Naturalist 0.50 0.50 25,573 25,873 27,539 Administrative Assistant 0.50 0.50 25,573 25,873 27,539 Site Manager 0.50 0.50 25,573 0 24,640 TOTAL 2.50 2.50 145,739 120,766 150,809 DEPARTMENT: Environmental Center CITY OF KAUKAUNA 2022 BUDGET Page 3 - 16 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Loan Payments 225,000 105,754 100,000 96,058 100,000 Interest 10,000 3,841 5,000 7,000 16,000 TOTAL REVENUE 235,000 109,595 105,000 103,058 116,000 EXPENDITURES Economic Development 100,000 155,202 100,000 189,838 100,000 TOTAL EXPENDITURES 100,000 155,202 100,000 189,838 100,000 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 135,000 (45,607) 5,000 (86,780) 16,000 Cash Balance at December 31, 2020 856,560 Cash Balance at December 31, 2021 769,780 Cash Balance at December 31, 2022 785,780 CITY OF KAUKAUNA 2022 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 17 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Special Assessments 1,600,000 1,760,345 1,500,000 1,525,000 1,550,000 Interest On Special Assessments 100,000 96,515 100,000 156,000 130,000 TOTAL REVENUE 1,700,000 1,856,860 1,600,000 1,681,000 1,680,000 EXPENDITURES Uncollected Taxes (Special) 0 (557) 0 0 0 Street Improvements 1,715,000 0 1,515,000 1,515,000 825,000 Sidewalk Improvements 120,000 0 120,000 120,000 470,000 Utility Systems Improvements 175,000 0 175,000 175,000 200,000 TOTAL EXPENDITURES 2,010,000 (557) 1,810,000 1,810,000 1,495,000 OTHER FINANCING USES Operating Transfer to Debt Service 250,000 0 200,000 200,000 220,000 TOTAL OTHER FINANCING SOURCES 250,000 0 200,000 200,000 220,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (560,000) 1,857,417 (410,000) (329,000) (35,000) Cash Balance at December 31, 2020 2,762,126 Cash Balance at December 31, 2021 2,433,126 Cash Balance at December 31, 2022 2,398,126 2022 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 18 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Taxes 18,000 18,000 20,000 20,000 44,175 Community Foundation 7,700 7,988 6,800 8,000 7,000 Donations, Grants, Contirbtions 40,000 30,000 30,000 30,000 20,000 TOTAL REVENUE 65,700 55,988 56,800 58,000 71,175 PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 31,333 18,137 47,500 48,875 50,341 5104 Temporary Payroll 000 00 5119 Longevity Pa y 000 00 Fringe Benefits 5151 Retirement Plan 2,131 1,126 3,230 3,299 3,398 5152 Residenc y 1,880 0 0 0 0 5154 Social Security 2,397 1,361 3,634 3,739 3,851 5157 Group Health Insurance 18,579 2,084 7,587 8,619 9,036 5160 Group Life Insurance 25 12 25 35 37 5163 Workers Compensation 1,191 552 1,805 1,847 1,757 TOTAL PERSONNEL SERVICES 57,535 23,272 63,780 66,414 68,420 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expenses 500 0 500 0 500 5208 Travel/City Business 500 0 500 0 500 Purchased Services 5306 Heating Fuel 1,000 1,096 1,000 1,000 1,200 5309 Water Sewer and Electric 2,200 2,616 2,200 2,200 2,500 5312 Maintenance Buildings 0 4,140 0 0 0 5325 Contractrual Service 800 401 800 2,000 2,500 Supplies 5401 Office Supplies 300 0 0 117 100 5804 Outlay (Computer, etc.) 2,300 2,264 0 0 0 TOTAL NONPERSONNEL SERVICES 7,600 10,517 5,000 5,317 7,300 TOTAL EXPENDITURES 65,135 33,789 68,780 71,731 75,720 OTHER FINANCING USES 5719 Transfer to Friends of Grignon 4,700 0 0 0 0 TOTAL OTHER FINANCING SOURCES 4,700 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (4,135) 22,199 (11,980) (13,731) (4,545) Cash Balance at December 31, 2020 18,347 Cash Balance at December 31, 2021 4,616 Cash Balance at December 31, 2022 71 CITY OF KAUKAUNA 2022 BUDGET GRIGNON MANSION (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 19 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Recycling And Garbage Collection 360,000 362,758 360,000 368,410 370,000 Other Revenue 0 6,496 10,000 6,942 10,000 TOTAL REVENUE 360,000 369,254 370,000 375,352 380,000 EXPENDITURES General Supplies 5,000 18,419 5,000 14,769 10,000 Refuse Disposal 185,000 0 185,000 185,000 215,000 TOTAL EXPENDITURES 190,000 18,419 190,000 199,769 225,000 OTHER FINANCING USES Transfer to General Fund 149,000 359,000 149,000 149,000 186,000 TOTAL OTHER FINANCING SOURCES 149,000 359,000 149,000 149,000 186,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 21,000 (8,165) 31,000 26,583 (31,000) Cash Balance at December 31, 2020 82,858 Cash Balance at December 31, 2021 109,441 Cash Balance at December 31, 2022 78,441 CITY OF KAUKAUNA 2022 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 20 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGE T ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Registration Fee 175,000 156,957 170,000 159,519 170,000 TOTAL REVENUE 175,000 156,957 170,000 159,519 170,000 EXPENDITURES 000 0 0 TOTAL EXPENDITURES 000 0 0 OTHER FINANCING USES Operating Transfer to Debt Service 225,000 0 154,000 235,000 200,000 TOTAL OTHER FINANCING SOURCES 225,000 0 154,000 235,000 200,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (50,000) 156,957 16,000 (75,481) (30,000) Cash Balance at December 31, 2020 201,958 Cash Balance at December 31, 2021 126,477 Cash Balance at December 31, 2022 96,477 CITY OF KAUKAUNA 2022 Budget VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 21 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Thilmany Mill 0 66,184 0 64,343 65,000 Nicolet Mill 0 20,516 0 24,512 22,000 TOTAL REVENUE 0 86,700 0 88,855 87,000 EXPENDITURES Contractual Services 0 22,494 0 0 0 Park Equipment Outlay 0 11,438 0 100,000 150,000 Thilmany Tip Fee Expenditures 0 17,864 0 0 0 TOTAL EXPENDITURES 0 51,796 0 100,000 150,000 OTHER FINANCING USES Transfer to Capital Projects 0 3,352 0 0 0 TOTAL OTHER FINANCING SOURCES 0 3,352 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 31,552 0 (11,145) (63,000) Cash Balance at December 31, 2020 139,783 Cash Balance at December 31, 2021 128,638 Cash Balance at December 31, 2022 65,638 CITY OF KAUKAUNA 2022 BUDGET REDHILL LANDFILL FUND (222) REVENUE & EXPENDITURE SUMMARY Page 3 - 22 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 000 0 1 , 8 0 0 TOTAL REVENUE 000 0 1 , 8 0 0 EXPENDITURES Boardwalk Bridge Insurance 000 0 1 , 1 8 2 Boardwalk Bridge - Utilites 0 0 0 150 250 Boardwalk Bridge Maintenance 000 0 0 TOTAL EXPENDITURES 0 0 0 150 1,432 OTHER FINANCING USES Transfer to Capital Projects 000 0 0 TOTAL OTHER FINANCING SOURCES 000 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 0 0 (150) 368 Cash Balance at December 31, 2020 0 Cash Balance at December 31, 2021 (150) Cash Balance at December 31, 2022 218 CITY OF KAUKAUNA 2022 BUDGET NELSON CROSSING FUND (224) REVENUE & EXPENDITURE SUMMARY Page 3 - 23 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 3,676,496 3,676,496 3,727,032 3,727,032 3,783,090 Payment in Lieu of Tax 00000 TOTAL REVENUE 3,676,496 3,676,496 3,727,032 3,727,032 3,783,090 EXPENDITURES Principal Payment 5,165,000 6,848,120 5,305,000 5,305,000 4,924,520 Interest Payment 1,777,709 1,096,868 1,775,143 1,862,974 1,433,025 Debt Service Fees 750 176,875 750 750 750 TOTAL EXPENDITURES 6,943,459 8,121,863 7,080,893 7,168,724 6,358,295 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (3,266,963) (4,445,367) (3,353,861) (3,441,692) (2,575,205) OTHER FINANCING SOURCES Refinancing Outstanding Debt 00000 Premium Issuance (Interest Payment) 120,000 526,982 50,582 347,893 228,293 Operating Transfer In 3,146,963 2,741,327 3,303,279 3,717,957 2,349,483 TOTAL OTHER FINANCING SOURCES 3,266,963 3,268,309 3,353,861 4,065,850 2,577,776 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 0 (1,177,058) (0) 624,158 2,571 Operating Transfers 2021 2022 TID #4 79,000 77,100 TID # 5 (Estimated Increment) 458,628 862,714 TID #6 201,050 196,675 TID #8 621,208 469,143 TID #10 46,488 50,675 ERTIF 151,619 152,056 Storm Water Utility 626,886 0 Sanitary Sewer Utility 574,983 0 404 RDA MSB 00 Vehicle Registration Fee Fund (221) 154,000 200,000 TIF Debt Repayment 189,418 121,120 Special Assessment Fund (215) 200,000 220,000 3,303,279 2,349,483 CITY OF KAUKAUNA 2022 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 24 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Interest Income 00 0 0 0 Other Revenue - Loan Repayment 23,933 0 23,933 0 0 Other Revenue - Land Sales 0 48,675 0 131,742 150,000 TOTAL REVENUE 23,933 48,675 23,933 131,742 150,000 EXPENDITURES Industrial Park Expenditures 1,000 588 1,000 893 1,000 TOTAL EXPENDITURES 1,000 588 1,000 893 1,000 OTHER FINANCING USES Repayment of Due To General Fund 00 0 0 0 Transfer to Debt Service Fund 00 0 0 0 TOTAL OTHER FINANCING SOURCES 00 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 22,933 48,087 22,933 130,849 149,000 Cash Balance at December 31, 2020 (37,421) Cash Balance at December 31, 2021 93,428 Cash Balance at December 31, 2022 242,428 CITY OF KAUKAUNA 2022 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 25 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Other Revenue 12,750 0 2,500 0 0 TOTAL REVENUE 12,750 0 2,500 0 0 EXPENDITURES Space Needs 3,480,090 2,916,231 3,310,090 2,340,033 295,587 TOTAL EXPENDITURES 3,480,090 2,916,231 3,310,090 2,340,033 295,587 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 2,400,000 3,221,500 0 1,150,000 0 Transfer from General 00000 TOTAL OTHER FINANCING SOURCES 2,400,000 3,221,500 0 1,150,000 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (1,067,340) 305,269 (3,307,590) (1,190,033) (295,587) Cash Balance at December 31, 2020 1,485,620 Cash Balance at December 31, 2021 295,587 Cash Balance at December 31, 2022 (0) CITY OF KAUKAUNA 2022 Budget SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 26 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 00000 Interest Income 500 (7,692) 500 65 500 Other Revenue 00000 TOTAL REVENUE 500 (7,692) 500 65 500 EXPENDITURES Municipal Service Building 0 19,335 0 3,351 0 TOTAL EXPENDITURES 0 19,335 0 3,351 0 OTHER FINANCING SOURCES RDA Lease Bond 770,844 776,436 0 0 0 TOTAL OTHER FINANCING SOURCES 770,844 776,436 0 0 0 OTHER FINANCING USES RDA Principal Payment 00000 RDA Interest Payment 00000 Transfer to Debt Service Fund 770,844 347,287 0 0 0 TOTAL OTHER FINANCING SOURCES 770,844 347,287 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 500 402,122 500 (3,286) 500 Cash Balance at December 31, 2020 791,129 Cash Balance at December 31, 2021 787,843 Cash Balance at December 31, 2022 788,343 CITY OF KAUKAUNA 2022 Budget MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 27 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 95,018 92,976 99,463 92,305 82,165 Personal Property State Aid 0 0 (752) (752) 0 Other Revenue 000 00 TOTAL REVENUE 95,018 92,976 98,711 91,553 82,165 EXPENDITURES Remediation Cost 0 97,140 0 46,919 200 Marketing & Admin 0 150 0 150 150 TOTAL EXPENDITURES 0 97,290 0 47,069 350 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 52,409 52,409 0 0 270,068 TOTAL OTHER FINANCING SOURCES 52,409 52,409 0 0 270,068 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 000 00 Transfer to Debt Service Fund 150,588 149,106 151,619 151,681 152,056 TOTAL OTHER FINANCING SOURCES 150,588 149,106 151,619 151,681 152,056 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (3,161) (101,011) (52,907) (107,197) 199,827 Cash Balance at December 31, 2020 (639,977) Cash Balance at December 31, 2021 (747,174) Cash Balance at December 31, 2022 (547,348) CITY OF KAUKAUNA 2022 BUDGET ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 28 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 82,850 81,069 99,463 80,550 113,051 Personal Property State Aid 0 4,929 9,456 9,456 4,929 State Computer Aids 3,492 3,492 3,492 3,492 3,492 Interest Income 403 0 200 0 200 Other Revenue 234,643 0 234,643 0 0 TOTAL REVENUE 321,388 89,490 347,254 93,499 121,672 OTHER FINANCING SOURCES G.O. Borrowing 000 00 Transfer From TID#6 as Recipient TID 0 0 500,000 500,000 88,393 TOTAL OTHER FINANCING SOURCES 0 0 500,000 500,000 88,393 EXPENDITURES Miscellaneous 000 00 Marking & Administration 150 423 150 7,336 150 TID Assistance 000 00 Storm Sewer Improvements 000 00 TOTAL EXPENDITURES 150 423 150 7,336 150 OTHER FINANCING USES Transfer to Debt Service Fund 79,000 55,525 79,000 79,000 77,100 Repayment of Due To Debt Service 0 0 121,120 0 121,120 Repayment of Due To General Fund 0 0 80,508 0 0 TOTAL OTHER FINANCING SOURCES 79,000 55,525 280,628 79,000 198,220 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 242,238 33,542 566,476 507,163 11,695 Cash Balance at December 31, 2020 (215,739) Cash Balance at December 31, 2021 291,424 Cash Balance at December 31, 2022 303,120 CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 29 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 71,030 69,504 401,729 372,817 415,013 Personal Property State Aid 0 1,828 3,444 3,444 1,828 State Computer Aids 211 152 200 152 152 In Lieu of Tax - Medical Facility 220,000 164,448 154,000 110,000 109,000 Interest Income 000 00 Other Revenue (Land Sales) 000 00 TOTAL REVENUE 291,241 235,932 559,373 486,413 525,993 OTHER FINANCING SOURCES G.O. Borrowing 000 00 Transfer From TID#6 as Recipient TID 784,730 784,730 300,000 300,000 537,500 TOTAL OTHER FINANCING SOURCES 784,730 784,730 300,000 300,000 537,500 EXPENDITURES Property Acquisition 0 1,133 0 1,316 1,300 Marketing & Admin 0 15,930 0 700 150 Developers' Incentive 000 00 TOTAL EXPENDITURES 0 17,063 0 2,016 1,450 OTHER FINANCING USES Transfer to Debt Service Fund 926,949 1,141,949 458,628 848,660 862,714 Repayment of Due To Debt Service 000 00 TOTAL OTHER FINANCING SOURCES 926,949 1,141,949 458,628 848,660 862,714 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 149,022 (138,350) 400,746 (64,262) 199,329 Cash Balance at December 31, 2020 (4,357,001) Cash Balance at December 31, 2021 (4,421,263) Cash Balance at December 31, 2022 (4,221,934) CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerce Crossing" (Former Dog Track Site) Page 3 - 30 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 880,214 861,298 1,064,409 987,804 846,158 Personal Property State Aid 0 5,227 1,209 1,209 5,227 State Computer Aids 7,749 7,749 7,749 7,750 7,750 Interest Income 200 0 50 0 50 Other Revenue - Loan Repayment 26,727 26,727 26,727 95,616 13,933 TOTAL REVENUE 914,890 901,001 1,100,144 1,092,379 873,118 EXPENDITURES District Expenditures 150 48,763 150 3,075 150 Infrastructure Improvements 0 2,400 0 2,400 2,400 TOTAL EXPENDITURES 150 51,163 150 5,475 2,550 OTHER FINANCING USES Transfer to Debt Service Fund 258,538 258,538 201,050 201,050 196,675 Transfer to TID ERTID #1 52,409 52,409 0 0 270,068 Transfer to Fund 464 (TID #4) 0 0 500,000 500,000 88,393 Transfer to Fund 465 (TID #5) 784,730 784,730 300,000 300,000 537,500 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 1,095,677 1,095,677 1,001,050 1,001,050 1,092,636 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (180,937) (245,839) 98,944 85,854 (222,068) Cash Balance at December 31, 2020 82,045 Cash Balance at December 31, 2021 167,899 Cash Balance at December 31, 2022 (54,169) CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 31 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 123,854 121,192 128,490 119,243 105,955 Personal Property State Aid 0 732 74 74 732 State Computer Aids 13,913 13,913 13,913 13,913 13,913 Interest Income 0 6,317 2,500 750 2,500 Other Revenue 0 129,574 0 74,554 0 TOTAL REVENUE 137,767 271,728 144,977 208,534 123,100 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 3,680,000 0 TOTAL OTHER FINANCING SOURCES 0 0 0 3,680,000 0 EXPENDITURES Trails & Walking Bridge 0 (11,466) 150 0 0 District Expenditures 150 32,808 150 19,000 2,013 Library Garden 0 52,932 0 18,752 0 Developers Incentives 0 0 0 2,500 0 Infrastructure Improvements 89,000 259 0 0 0 TOTAL EXPENDITURES 89,150 74,533 300 40,252 2,013 OTHER FINANCING USES Bond Issuance Expense 0 0 0 80,000 0 Transfer to Debt Service Fund 194,857 221,280 621,789 231,175 469,143 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 194,857 221,280 621,789 311,175 469,143 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (146,240) (24,085) (477,112) 3,537,107 (348,056) Cash Balance at December 31, 2020 (20,954) Cash Balance at December 31, 2021 3,516,153 Cash Balance at December 31, 2022 3,168,097 CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 32 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 20,516 20,075 27,306 26,242 27,089 Personal Property State Aid 0 220 428 428 220 State Computer Aids 200 0 15 0 0 Interest Income 000 00 Other Revenue 000 00 TOTAL REVENUE 20,716 20,295 27,749 26,670 27,309 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES District Expenditures 500 150 150 150 150 Infrastructure Improvements 20,000 20,000 20,000 20,000 20,000 TOTAL EXPENDITURES 20,500 20,150 20,150 20,150 20,150 OTHER FINANCING USES Transfer to Debt Service Fund 000 00 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 216 145 7,599 6,520 7,159 Cash Balance at December 31, 2020 (115,726) Cash Balance at December 31, 2021 (109,206) Cash Balance at December 31, 2022 (102,048) CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY "Between the Parks" Page 3 - 33 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 696 0 9,185 8,523 89,629 State Computer Aids 000 00 Interest Income 0 4,134 3,786 0 0 Other Revenue 000 00 TOTAL REVENUE 696 4,134 12,971 8,523 89,629 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES District Expenditures 0 150 0 150 150 Infrastructure Improvements 000 00 TOTAL EXPENDITURES 0 150 0 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 16,863 8,431 46,488 46,488 50,675 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 16,863 8,431 46,488 46,488 50,675 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (16,167) (4,447) (33,517) (38,115) 38,804 Cash Balance at December 31, 2020 (127,198) Cash Balance at December 31, 2021 (165,313) Cash Balance at December 31, 2022 (126,509) CITY OF KAUKAUNA 2022 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 34 2021 DESCRIPTION 2020 2020 2021 ESTIMATED 2022 BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE Property Taxes - TIF 65 67 67 229 0 Subdivision Fee 10,000 14,442 17,500 24,242 30,000 Interest Income 000 00 Other Revenue 000 00 TOTAL REVENUE 10,065 14,509 17,567 24,471 30,000 OTHER FINANCING SOURCES G.O. Borrowing 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXPENDITURES District Expenditures Infrastructure Improvements 000 00 TOTAL EXPENDITURES 000 00 OTHER FINANCING USES Transfer to Debt Service Fund 000 00 Repayment of Due To General Fund 000 00 TOTAL OTHER FINANCING SOURCES 000 00 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 10,065 14,509 17,567 24,471 30,000 Cash Balance at December 31, 2020 146,331 Cash Balance at December 31, 2021 170,802 Cash Balance at December 31, 2022 200,802 CITY OF KAUKAUNA 2022 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 35 Page 3 - 36 GENERAL 1000 REDEVELOP DEBT CAPITAL GRIGNON SPECIAL OTHER TAX INCREMENT STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS MANSION ASSESSMENT SPECIAL REVS DISTRICTS SEWER UTLY SEWER UTLY TOTAL TAXES 9,034,645 120,000 0 3,783,090 0 44,175 0 1,800 1,679,060 0 0 14,662,770 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,550,000 0 0 0 0 1,550,000 INTERGOVERNMENTAL 4,226,711 30,000 0 0 0 0 0 0 0 0 0 4,256,711 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 0 3,244,549 3,244,549 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 1,320,000 0 1,320,000 LICENSE AND PERMITS 403,400 0 0 0 0 0 0 0 0 8,000 0 411,400 COURT FINES AND FORFEITURES 123,000 0 0 0 0 0 0 0 0 0 0 123,000 CHARGES FOR SERVICE 947,700 18,000 0 0 0 0 0 0 0 0 0 965,700 INTEREST 50,000 6,000 16,000 0 0 0 130,000 0 0 2,500 2,500 207,000 LOAN PAYMENTS 0 0 100,000 0 0 0 0 0 0 0 0 100,000 OTHER 966,224 22,000 0 2,577,776 9,198,800 27,000 0 667,000 1,059,886 0 0 14,518,686 TOTAL REVENUE SOURCES 15,751,680 196,000 116,000 6,360,866 9,198,800 71,175 1,680,000 668,800 2,738,946 1,330,500 3,247,049 41,359,816 BUDGETED REVENUE SOURCES - ALL FUNDS 2022 BUDGET CITY OF KAUKAUNA Page 4 - 1 GENERAL FUND 38.1% DEBT SERVICE 15.4% CAPITAL PROJECTS 22.2% SANITARY SEWER UTILITY 7.9% PARK DEVELOPMENT 6.6% SPECIAL ASSESSMENT 4.1% STORM SEWER UTILITY 3.2% OTHER SPECIAL REVENUES 1.6% 1000 ISLANDS 0.5% REDEVELOPMENT AUTHORITY 0.3% SPACE NEEDS 0.2% CITY OF KAUKAUNA 2022 Budgeted Revenues - All Funds Page 4 - 2 TAXES 35.5% OTHER 35.1% INTERGOVERNMENTAL 10.3% SANITARY SEWER FEES 7.8% SPECIAL ASSESSMENTS 3.7% STORM SEWER UTILITY 3.2% CHARGES FOR SERVICE 2.3%LICENSE & PERMITS 1.0% INTEREST 0.5% LICENSE & PERMITS 1.1% LOAN PAYMENTS 0.2% CITY OF KAUKAUNA 2022 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2022 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 70.7% of all budgeted taxes and 40.6% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $709,680 or 4.8% for 2022. 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 2022, this tax represents 14.6% 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 2022. Page 4 - 4 CITY OF KAUKAUNA 2022 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 51.3% of all intergovernmental revenues in the general fund and 26.9% of all general fund revenues. State shared revenue is budgeted to remain flat for the 2022 budget. This revenue source is very sensitive to political adjustments by the State Legislature, therefore, property tax is often viewed as the most likely source of additional revenues. Continuation of and changes to this revenue source has been the subject of considerable debate in the State Legislature during the past years. The next largest source of intergovernmental revenue sources is state highway aids which is budgeted at $1,243,354 for 2022 and accounts for 7.9% of all general fund revenue sources. This source is expected to increase by $21,434 or 2.0% when compared to 2021. 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 2022 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 2022 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. Page 4 - 7 CITY OF KAUKAUNA 2022 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. This rate is budgeted to increase to $7.00 per 100 cu. Ft. in the 2022 Budget. Page 4 - 8 CITY OF KAUKAUNA 2022 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a Storm Sewer Utility beginning in 2009 with the first user rate starting in 2010 to fund and account for the construction and maintenance of mandated storm water quality improvement and retention facilities. The revenue is established at a level sufficient to recover annual operating costs and to maintain adequate reserves. This revenue source has increased significantly in the first three years but has remained relatively stable since 2013. The equivalent residential unit (ERU) rate was most recently changed to $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 has a proposed increase from $7.50 to $8.00 per ERU beginning in January 2022. 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 2022 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, 2012. 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 2015-2020. 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. 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 5-6 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 36.5% of the City’s legal debt limit. At the end of 2021, 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 2022. The schedule on page 5-7 shows that the net debt levied per capita and the debt subject to the tax levy debt. The ratio of net levied debt to equalized value had decreased appreciably since 2011. In 2017 the City made some major capital improvement to the downtown facilities that causes this to increase. 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 2020, the city’s ability to satisfy debt remains strong. This ratio is expected to remain stable. The schedule on page 5-8 indicates that the ratio of net general obligation debt to general fund expenditures has remained consistant since 2015. 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 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. Page 5 - 1 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). 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 $4,500,000 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 2021 2022 2022 GENERAL OBLIGATION 2012 General Obligation Notes 2,800,000 2.34% 800,000 800,000 0 2013 General Obligation Notes 1,125,000 3.38% 425,000 200,000 225,000 2014 General Obligation Notes 1,300,000 2.49% 850,000 200,000 650,000 2015 General Obligation Notes 3,550,000 2.71% 2,095,000 445,000 1,650,000 2015 General Obligation Notes 1,650,000 1,275,000 100,000 1,175,000 2016 General Obligation Notes 1,525,000 2.23% 600,000 200,000 400,000 2017 General Obligation Notes 8,050,000 2.46% 6,750,000 860,000 5,890,000 2018 General Obligation Notes 3,680,000 2.92% 3,435,000 50,000 3,385,000 2019 General Obligation Notes 5,025,000 2.23% 4,700,000 200,000 4,500,000 2020 General Obligation Notes 6,750,000 1.32% 6,650,000 125,000 6,525,000 2021 General Obligation Notes 5,200,000 1.54% 5,200,000 100,000 5,100,000 TOTAL GENERAL OBLIGATION DEBT 32,780,000 3,280,000 29,500,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 150,000 50,000 100,000 2017A General Obligation Notes 200,000 2.68% 125,000 20,000 105,000 TOTAL TAX INCREMENTAL DISTRICT NO. 4 275,000 70,000 205,000 TAX INCREMENTAL DISTRICT NO. 5 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 5,780,000 275,000 5,505,000 2020A General Obligation Notes 3,050,000 1.32% 2,650,000 400,000 2,250,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 8,430,000 675,000 7,755,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Refi) 2,435,000 2.38% 810,000 175,000 635,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 810,000 175,000 635,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 425,000 125,000 300,000 2018A General Obligation Note 100,000 2.87% 95,000 10,000 85,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 520,000 135,000 385,000 TAX INCREMENTAL DISTRICT NO. 8 2017A General Obligation Notes 200,000 2.73% 1,135,000 20,000 1,115,000 2017 General Obligation Notes 1,565,000 2.23% 125,000 115,000 10,000 2018a General Obligation Notes 850,000 2.88% 800,000 55,000 745,000 2019b General Obligation Note 275,000 2.83% 275,000 0 275,000 2021B General Obligation Note (Taxable) 3,680,000 1.70% 3,680,000 180,000 3,500,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 6,015,000 370,000 5,645,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 535,000 35,000 500,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 535,000 35,000 500,000 TOTAL GENERAL OBLIGATION DEBT 49,365,000 4,740,000 44,625,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 1,025,000 125,000 900,000 2015 Revenue Bonds 1,225,000 3.48% 800,000 75,000 725,000 2016 Revenue Bonds 1,225,000 2.37% 925,000 100,000 825,000 2018 Revenue Bonds 1,190,000 2.37% 1,075,000 50,000 1,025,000 2019 Bond Anticipation Note 2,550,000 3.00% 2,550,000 0 2,550,000 TOTAL SANITARY SEWER UTILITY 6,375,000 350,000 6,025,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 975,000 75,000 900,000 2019 Bond Anticipation Note 3,800,000 3.00% 3,800,000 0 3,800,000 TOTAL STORM SEWER UTILITY 4,775,000 75,000 4,700,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 8,075,000 425,000 7,650,000 TOTAL Lease Revenue Bonds 8,075,000 425,000 7,650,000 CITY OF KAUKAUNA 2022 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2021 Page 5 - 3 TAX TAX TAX TAX TAX ENVIRONMENTAL STORM SANITARY DEBT INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL REMEDIATION WATER SEWER SERVICE DISTRICT #4 DISTRICT #5 DISTRICT #6 DISTRICT #8 DISTRICT #10 TID UTILITY UTILITY GRAND YEAR FUND DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT TOTAL 2022 4,549,182 77,100 862,714 196,675 469,142.50 50,675 152,056 466,137 553,469 7,377,150.02 2023 4,509,794 158,825 973,745 191,425 493,962.80 69,550 171,463 351,750 541,969 7,462,482.82 2024 4,433,904 50,750 937,585 210,800 602,040.00 77,888 165,188 4,258,790 3,080,469 13,817,412.52 2025 4,284,329 0 1,041,200 263,900 622,603.00 95,638 16,813 381,590 474,281 7,180,353.02 2026 4,160,094 0 1,121,800 0 1,987,028.00 98,013 16,363 119,500 461,531 7,964,328.02 2027 5,078,525 0 2,179,575 0 545,064.50 100,119 15,894 116,250 473,781 8,509,208.27 2028 4,341,038 0 2,202,188 0 538,153.00 111,788 20,325 113,000 459,656 7,786,146.77 2029 4,012,906 0 0 0 368,537.00 0 0 109,750 369,625 4,860,818.26 2030 4,421,500 0 0 0 385,812.00 0 0 106,500 358,875 5,272,687.01 2031 2,831,563 254,625.00 103,250 272,250 3,461,687.51 2032 571,625 0 163,000.00 734,625.01 43,194,458 286,675 9,318,806 862,800 6,266,968 603,669 558,100 6,126,517 7,208,906 74,426,899 2022 Budget AS OF DECEMBER 31, 2021 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT OF YEAR PROPERTY LONG-TERM LEGAL END VALUE DEBT DEBT LIMIT 2021 1,314,410,600 49,365,000 75.1% 2020 1,208,319,100 44,245,000 73.3% 2019 1,153,793,700 42,290,000 77.3% 2018 1,088,410,600 42,090,000 78.4% 2017 1,027,973,700 40,300,000 71.7% 2016 987,297,400 35,400,000 78.9% 2015 944,939,900 37,265,000 77.8% 2014 922,944,000 35,925,000 84.9% 2013 896,096,700 38,025,000 89.8% 2012 898,369,100 40,325,000 86.8% CITY OF KAUKAUNA 2022 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2012 THROUGH 2021 Page 5 - 5 86.8% 89.8% 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 73.3% 73.2% 75.1% 50.3% 52.8% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 49.3% 51.9% 51.1% 36.5% 37.0% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 24.0% 21.3% 24.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Percentage Fiscal Year Total % General Obligation % Tax Incremental District % Page 5 - 6 TOTAL PAYABLE DEBT RATIO OF NET NET LEVIED GENERAL FROM SUBJECT LEVIED DEBT DEBT LEVY POPU- EQUALIZED OBLIGATION OTHER TO TAX TO EQUALIZED PER YEAR LATION VALUE DEBT FUNDS LEVY VALUE CAPITA 2021 16,363 1,314,410,600 49,365,000 24,979,441 24,385,559 1.86% 1,490.29 2020 16,363 1,208,319,100 44,245,000 17,864,943 26,380,057 2.18% 1,612.18 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 CITY OF KAUKAUNA 2022 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 2022 4,740,000 1,144,588 5,884,588 15,693,380 37.50% 2021 4,480,000 1,431,924 5,911,924 15,025,980 39.34% 2020 4,350,000 1,289,718 5,639,718 14,584,478 38.67% 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% * 2014 Debt service total includes refinancing $1,000,000 notes for ERTIF #1 CITY OF KAUKAUNA 2022 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES Page 5 - 8 TOTAL VEHICLE STORM SANITARY CURRENT CURRENT AND ACTUAL REGISTRATION WATER SEWER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF & UTILITY UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS SPCL ASMNT TRAN PAYMENTS PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2022 5,590,000 77,100 862,714 196,675 469,143 50,675 152,056 360,000 466,137 553,469 2,402,032 2,097,968 4,500,000 2023 5,820,000 158,825 973,745 191,425 493,963 69,550 171,463 335,000 351,750 541,969 2,532,311 1,967,689 4,500,000 2024 12,335,000 50,750 937,585 210,800 602,040 77,888 165,188 335,000 4,258,790 3,080,469 2,616,491 1,883,509 4,500,000 2025 6,025,000 0 1,041,200 263,900 622,603 95,638 16,813 335,000 381,590 474,281 2,793,976 1,706,024 4,500,000 2026 6,960,000 0 1,121,800 0 1,987,028 98,013 16,363 335,000 119,500 461,531 2,820,766 1,679,234 4,500,000 2027 7,710,000 0 2,179,575 0 545,065 100,119 15,894 335,000 116,250 473,781 3,944,317 555,683 4,500,000 2028 7,175,000 0 2,202,188 0 538,153 111,788 20,325 335,000 113,000 459,656 3,394,891 1,105,109 4,500,000 2029 4,400,000 0 0 0 368,537 0 0 335,000 109,750 369,625 3,217,088 1,282,912 4,500,000 2030 4,925,000 0 0 0 385,812 0 0 335,000 106,500 358,875 3,738,813 761,187 4,500,000 2031 3,225,000 0 0 0 254,625 0 0 335,000 103,250 272,250 2,259,875 500,000 2,759,875 2032 575,000 000000 335,000 0 163,000 77,000 500,000 577,000 2033 600,000 0 0 0 0 0 0 335,000 0 182,000 83,000 500,000 583,000 2034 425,000 000000 335,000 0 0 90,000 500,000 590,000 2035 425,000 000000 335,000 0 0 90,000 500,000 590,000 66,190,000 286,675 9,318,806 862,800 6,266,968 603,669 558,100 4,715,000 6,126,517 7,390,906 30,060,559 15,539,316 45,599,875 The future debt service amounts above assume borrowing $5 million in 2022, $2.5 million in 2023 and 2024 . CITY OF KAUKAUNA 2022 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2022 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 2022 through 2026. Future Perspective: The schedule on page 5-9 indicates consistent debt service requirements for the foreseeable future and is based on $4,500,000 of new borrowing for General Infrastructure, Equipment and buildings. Borrowing is expected to remain around the $3.5 - $5m per year. The market is great for interest rates. If it makes sense, a recommendation to Council will be made to borrow more than one years worth of projects to capitalize on the lower interest rates. With each new borrowing, the debt service payments are structured to remain as level as possible from year to year to have the least amount of impact on the levy. Page 6 - 1 CITY OF KAUKAUNA DESCRIPTION BALANCE AS OF JANUARY 1, 2021 Assigned for Subsequent Years Expenditures 117,575 PROJECTED CHANGE IN FUND BALANCE FROM OPERATIONS Revenues & Other Financing Sources 7,756,086 Expenditures (6,609,027) SUBTOTAL 1,147,059 PROJECTED BALANCE AS OF DECEMBER 31, 2021 Assigned for Subsequent Years Expenditures 1,264,634 2022 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2021 BALANCE Page 6 - 2 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 1,760,000 15,816 1,760,000 0 0 Other Revenue 300,000 1,760,000 220,000 267,292 0 Interest 26,000 171 25,000 1,200 1,000 TOTAL REVENUE 2,086,000 1,775,987 2,005,000 268,492 1,000 EXPENDITURES Street Improvement 7,175,000 4,839,171 3,150,000 3,535,000 1,770,000 Property Acquisition 000 00 Sidewalk Replacement 175,000 295,083 485,000 100,000 180,000 Miscellaneous 0 0 1,060,000 0 0 TOTAL EXPENDITURES 7,350,000 5,134,254 4,695,000 3,635,000 1,950,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 2,000,000 1,971,554 2,500,000 2,276,500 1,950,000 Transferred from Special Assessment Fund 1,500,000 3,352 2,000,000 1,625,000 1,295,000 TOTAL OTHER FINANCING SOURCES (USES) 3,500,000 1,974,906 4,500,000 3,901,500 3,245,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES (1,764,000) (1,383,361) 1,810,000 534,992 1,296,000 Cash Balance at December 31, 2020 (852,210) Cash Balance at December 31, 2021 (317,218) Cash Balance at December 31, 2022 978,782 CITY OF KAUKAUNA 2022 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 000 00 Other Revenue 000 00 Interest 5,000 1,169 2,500 1,100 1,000 TOTAL REVENUE 5,000 1,169 2,500 1,100 1,000 EXPENDITURES Police Department 000 00 Fire Department 0 0 132,000 123,461 460,000 Ambulance 000 00 Building Inspection 000 00 Engineering 0 0 0 0 27,000 Equip Maintenance & Replace 292,000 445,635 218,000 232,000 470,000 Public Library 000 00 Parks 22,000 0 14,000 15,000 0 Swimming Pool 0 0 15,000 0 0 1000 Island Center 000 00 Other General Govt Outlay 000 00 TOTAL EXPENDITURES 314,000 445,635 379,000 370,461 957,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 314,000 314,000 50,000 247,000 900,000 Transferred from Special Assessment Fund 000 00 TOTAL OTHER FINANCING SOURCES (USES) 314,000 314,000 50,000 247,000 900,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES 5,000 (130,466) (326,500) (122,361) (56,000) Cash Balance at December 31, 2020 307,270 Cash Balance at December 31, 2021 184,909 Cash Balance at December 31, 2022 128,909 CITY OF KAUKAUNA 2022 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 000 00 Other Revenue 0 2,030,918 0 1,939,744 0 Interest 0 2,613 1,000 750 800 TOTAL REVENUE 0 2,033,531 1,000 1,940,494 800 EXPENDITURES Grignon Museum Buildings 0 0 0 0 300,000 Grignon Museum Equipment 000 00 Parks Buildings 0 9,256 530,000 0 0 Parks Equipment 150,000 18,602 1,200,000 0 150,000 Parks Trails and Bridges 5,155,000 7,615 200,000 160,482 560,000 Parks Sidewalk 000 00 Swimming Pool Buildings 0 21,868 0 0 1,975,000 Swimming Pool Equipment 250,000 0 600,000 0 0 Swimming Pool Sidewalks 000 00 1000s Island Trails and Bridges 540,000 515,280 35,000 32,000 0 Parks Outlay Trails & Walking Bridges 0 53,722 0 260,096 1,250,000 Fox River Board Walk 0 2,901,827 0 1,939,744 0 TOTAL EXPENDITURES 6,095,000 3,528,170 2,565,000 2,392,322 4,235,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 0 1,116,000 0 934,500 4,235,000 Transferred from Special Assessment Fund 000 00 TOTAL OTHER FINANCING SOURCES (USES) 0 1,116,000 0 934,500 4,235,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES (6,095,000) (378,639) (2,564,000) 482,672 800 Cash Balance at December 31, 2020 344,242 Cash Balance at December 31, 2021 826,914 Cash Balance at December 31, 2022 827,714 CITY OF KAUKAUNA 2022 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2021 2020 2020 2021 ESTIMATED 2022 DESCRIPTION BUDGET ACTUAL BUDGE T ACTUAL BUDGE T REVENUE State Gants 000 00 Other Revenue 000 00 Interest 0 3,180 10,000 3,000 1,500 TOTAL REVENUE 0 3,180 10,000 3,000 1,500 EXPENDITURES Fire/Public Works Maint Building 000 00 Fire/Public Works Maint Miscellaneous 000 00 Municipal Building Miscellaneous 000 00 Municipal Building Buildings 000 00 Police Department Miscellaneous 000 00 Police Department Buildings 000 00 Fire Department Miscellaneous 000 00 Fire Department Building 000 00 Street Signs & Markers Building 0 19,617 0 25,065 0 Street Signs & Markers Miscellaneous 0 0 0 9,179 700,000 Traffic Controls Buildings 000 00 Traffic Controls Miscellaneous 230,000 0 85,000 177,000 0 Bridge Maintenance Building 000 00 Bridge Maintenance Miscellaneous 000 00 Public Library Miscellaneous 000 00 Public Library Buildings 64,108 0 0 0 64,000 Carnegie Building Building 000 00 Carnegie Building Miscellaneous 000 00 Grignon Museum Building 000 00 Grignon Museum Miscellaneous 000 00 Community Center Building 000 00 Community Center Miscellaneous 000 00 Swimming Pool Building 000 00 Swimming Pool Miscellaneous 000 00 Athletic Field Building 000 00 Athletic Field Miscellaneous 000 00 1000 Island Center Miscellaneous 000 00 1000 Island Center Buildings 000 00 TOTAL EXPENDITURES 294,108 19,617 85,000 211,244 764,000 OTHER FINANCING SOURCES (USES) Proceeds of General Obligation Notes 0 126,945 0 460,000 664,000 Transferred from Special Assessment Fund 0 43,470 0 0 0 TOTAL OTHER FINANCING SOURCES (USES) 0 170,415 0 460,000 664,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES (USES) OVER EXPENDITURES (294,108) 153,978 (75,000) 251,756 (98,500) Cash Balance at December 31, 2020 318,273 Cash Balance at December 31, 2021 570,029 Cash Balance at December 31, 2022 471,529 CITY OF KAUKAUNA 2022 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2022 EQUIPMENT 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 $290,000 $290,000 421 - Equipment Fire Personal Protective Equipment (Bunker Gear) $50,000 $50,000 421 - Equipment Fire SCBA Harness and Bottle Replacemetns $120,000 $120,000 2022 MUNICIPAL BUILDINGS/STRUCTURES 423 – Bldgs & Misc Library Safety & Security Upgrade $64,000 $64,000 2022 SANITARY SEWER 602- Sanitary Kenneth Avenue Area (Phase 2 of 3, 8th St to Whitney St) $1,100,000 $200,000 $900,000 602 - Sanitary Lift Station Force Main Rehabilitation $200,000 $200,000 2022 PARK & POOL IMPROVEMENTS 422- Parks and Pools Grignon Structure Repair (Year 1 of 2) $300,000 $300,000 422- Parks and Pools Nickels Farm Development - Wetlands $250,000 $250,000 422- Parks and Pools Blustem Park Development - Wetlands $500,000 $500,000 422- Parks and Pools Inside the Park Development $500,000 $500,000 422- Parks and Pools Wisconsin Avenue Boat Dock $150,000 $75,000 $75,000 422- Parks and Pools Pool Reconstruction - Phase one $1,825,000 422- Parks and Pools Pool Reconstruction - Phase 2 Design/Construction Docs $150,000 $150,000 422- Parks and Pools Pickleball Complex $200,000 $200,000 422- Parks and Pools Jonen Park Pavillion $350,000 $350,000 422- Parks and Pools P ark Pavillion Maintenance/Updates $10,000 $10,000 2022 STORM SEWER 601 - Storm Horseshoe Park 72" Liner/Repair $50,000 $50,000 601 - Storm Glenview Ravine Outfall $650,000 $650,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 Page 6 - 7 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2022 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Red Fox, White Birch, Antelope, White Wolf $1,200,000 $500,000 $700,000 Reconstruction 420 - Streets and Sidewalk Island Street Bridge Over Tail Race $2,450,000 $600,000 $1,858,195 420 - Streets and Sidewalk Island Street (Dodge Street to Tail Race) - 400' $200,000 $200,000 420 - Streets and Sidewalk Island Street Traffic Signals / Intersection $350,000 $200,000 $150,000 420 - Streets and Sidewalk Elm/Thilmany Intersection $60,000 $60,000 420 - Streets and Sidewalk CTH J - Lawe Street Curb $60,000 $60,000 420 - Streets and Sidewalk CTH Q - Hillcrest Drive Curb Repair $50,000 $50,000 420 - Streets and Sidewalk Alley Reconstruction $225,000 $100,000 $125,000 2022 SIDEWALKS 420 - Streets and Sidewalk STH 55 - Crooks Ave - CTH CE to Ridge Crest $150,000 $55,000 $95,000 420 - Streets and Sidewalk CTH Q/Hillcrest Drive(Cleveland to GSA Camp) and Ridge Ct $150,000 $40,000 $110,000 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 420 - Streets and Sidewalk CTH J - Lawe Street Walk $150,000 $60,000 $90,000 2022 MISCELLANEOUS 423 - Buildings and Misc Wayfinding Signage (Phase #4) $664,000 $664,000 TOTAL $13,200,000 $5,306,000 $1,495,000 $735,000 $1,100,000 $0 $2,747,195 Page 6 - 8 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE 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 Fire SCBA Harness and Bottle Replacemetns $120,000 $120,000 2023 MUNICIPAL BUILDINGS/STRUCTURES 2023 SANITARY SEWER 602 - Sanitary Kenneth Avenue Area (Phase 3 of 3, Klien to Kenneth/3rd) $500,000 $100,000 $400,000 602 - Sanitary Reaume Avenue Area (4th, 5th, Hendri cks) $500,000 $150,000 $350,000 602- Sanitary CE Lift Station Interceptor to KHS $400,000 $400,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2023 PARK & POOL IMPROVEMENTS 422- Parks and Pools Haas R oad Park Pavillion $350,000 $350,000 422- Parks and Pools P ark Pavillion Maintenance/Updates $10,000 $10,000 422- Parks and Pools Grignon Structure Repair (Year 2 of 2) $300,000 $300,000 422- Parks and Pools Pool Reconstruction - Phase Two $3,560,000 2023 STORM SEWER 601 - Storm Pool Road and Parking Lot $80,000 $80,000 601 - Storm Quinney / Metoxen Street Area 1 of 2 $450,000 $50,000 $400,000 601 - Storm Schultheis/Oak Street Storm Sewer $65,000 $15,000 $50,000 601 - 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 420 - Streets and Sidewalk White Dove, White Birch, Boxer, Greyhound $1,600,000 $1,000,000 $600,000 Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 1 $1,300,000 $500,000 $700,000 420 - Streets and Sidewalk Schultheis Street/Oak Street $250,000 $200,000 $50,000 420 - Streets and Sidewalk Canal Street $250,000 $200,000 $50,000 420 - Streets and Sidewalk Pool Road and Parking Lot $225,000 $225,000 420 - Streets and Sidewalk Alley Reconstruction $250,000 $100,000 $150,000 2023 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2023 MISCELLANEOUS TOTAL $12,087,000 $3,697,000 $2,040,000 $1,515,000 $1,175,000 $0 $0 Page 6 - 9 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2024 EQUIPMENT 421 - Equipment Replace 1991 John Deere Grader #21 $300,000 $300,000 421 - 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 $168,000 421 - Equipment Platform Ladder Truck $1,500,000 $1,500,000 421 - Equipment Election Badger Book $40,000 $40,000 2024 PARK & POOL IMPROVEMENTS 422- Parks and Pools P ark Pavillion Maintenance/Updates $10,000 $10,000 2024 STORM SEWER 601 - Storm Quinney/Metoxen Street Area Phase 2 $400,000 $50,000 $350,000 601 - Storm Mini Storm Sewer - East 19th Street $150,000 $50,000 $100,000 601 - Storm Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000 601 - Storm Glenview Avenue Storm Sewer $350,000 $350,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2024 SANITARY SEWER 602- Sanitary Kenneth-Sullivan Phase 1 of 2 (10th to 13th) $850,000 $150,000 $700,000 602- Sanitary River Street Sanitary Sewer and Easement $150,000 $10,000 $140,000 602- Sanitary Thilmany Interceptor $90,000 $10,000 $80,000 602- Sanitary Manhole Lining/Repair $25,000 $25,000 2024 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk South Weilwe Road, Campfire Court $1,300,000 $600,000 $700,000 Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 2 $1,500,000 $750,000 $750,000 420 - Streets and Sidewalk Concrete Street Patch Program $500,000 $500,000 420 - Streets and Sidewalk Central Park Road $60,000 $30,000 $30,000 420 - Streets and Sidewalk High Street (700') $150,000 $75,000 $75,000 420 - Streets and Sidewalk River Street/Parking Area $450,000 $400,000 $50,000 2024 SIDEWALKS None 2024 MISCELLANEOUS 423 – Bldgs & Misc Library Workroom Redesign and RFID Sorter Installation $55,000 $55,000 TOTAL $9,976,000 $4,321,000 $1,845,000 $2,235,000 $945,000 $0 $630,000 Page 6 - 10 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2025 EQUIPMENT 421 - Equipment Replace 2009 Chevy Silverado 2500 4x4, Emerg. Equip $67,000 $67,000 421 - Equipment 2025 PARK & POOL IMPROVEMENTS 422- Parks and Pools Kakalin Trail Extension (TIF 8) $50,000 $50,000 2025 STORM SEWER 601 - Storm Washington, Florence, Plank $300,000 $75,000 $225,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2025 SANITARY SEWER 602- Sanitary Kenneth-Sullivan Phase 2 of 2 (13th to 15th) $800,000 $150,000 $650,000 2025 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Ridgecrest Drive $350,000 $250,000 $100,000 Reconstruction 420 - Streets and Sidewalk Washington, Florence, Plank, Lower Thilmany $1,300,000 $650,000 $650,000 2025 SIDEWALKS None 2025 MISCELLANEOUS TOTAL $2,902,000 $1,017,000 $975,000 $260,000 $650,000 $0 $0 Page 6 - 11 CITY OF KAUKAUN A updated 9/15/2021 November 3, 2014 CAPITAL PROJECTS 2022-2026 2015 G.O. Debt Retired: $3.76 Million YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2026 EQUIPMENT 421 - Equipment 421 - Equipment 2026 PARK & POOL IMPROVEMENTS 422- Parks and Pools 2026 STORM SEWER 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2026 SANITARY SEWER 602- Sanitary Industrial Park Sanitary Sewer $1,600,000 $1,600,000 2026 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Reconstruction 420 - Streets and Sidewalk 9th Street (Brill To Crooks) $2,000,000 $1,100,000 $900,000 420 - Streets and Sidewalk Brill Street (7th to 9th) $400,000 $250,000 $150,000 2026 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2026 MISCELLANEOUS Replace Library Playmat $15,000 TOTAL $4,250,000 $1,375,000 $1,225,000 $1,635,000 $0 $0 $0 Page 6 - 12 Page 7 - 1 CITY OF KAUKAUNA 2022 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 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. This service is currently contracted through Bowmar Appraisal. Page 7 - 2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 07 5 0 0 0 5104 Temporary Payroll 150 0 150 150 150 Fringe Benefits 5154 Social Security 232 22 5163 Workers Compensation 000 00 TOTAL PERSONNEL SERVICES 152 78 152 152 152 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 42,800 77,086 75,000 80,000 59,550 TOTAL NON-PERSONNEL SERVICES 42,800 77,086 75,000 80,000 59,550 OUTLAY 5804 Office Equipment 0 164 0 0 0 TOTAL OUTLAY 0 164 0 0 0 TOTAL ASSESSMENT 42,952 77,329 75,152 80,152 59,702 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 3 CITY OF KAUKAUNA 2022 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. They also proivde our year end financial reporting upon audit completion. Page 7 - 4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 25,500 25,725 25,500 26,000 28,000 TOTAL NON-PERSONNEL SERVICES 25,500 25,725 25,500 26,000 28,000 TOTAL AUDITING SERVICES 25,500 25,725 25,500 26,000 28,000 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 5 CITY OF KAUKAUNA 2022 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. Page 7 - 6 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51305 DEPARTMENT: CITY ATTORNEY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 126,676 84,523 92,408 87,760 91,761 5119 Longevity Pay 0001 8 3 0 Fringe Benefits 5151 Retirement Plan 6,439 6,610 6,801 6,801 6,748 5152 Residency 000 00 5154 Social Security 7,932 7,669 8,159 8,159 8,407 5157 Group Health Insurance 23,171 23,243 24,035 24,035 23,401 5160 Group Life Insurance 307 298 322 306 321 5163 Workers Compensation 241 240 176 167 174 5166 Unemployment Insurance 0 326 0 0 0 TOTAL PERSONNEL SERVICES 164,766 122,910 131,901 127,246 130,842 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 300 121 0 0 0 5208 Travel - City Business 1,000 18 1,000 20 1,000 5211 Education & Memberships 1,000 224 500 300 500 Purchased Services 5303 Communications 200 300 200 300 300 5315 Maintenance - Office Equipment 000 00 5325 Contractual Services 3,000 1,681 3,000 5,000 3,000 Supplies 5401 Office Supplies 300 306 300 300 300 5431 Postage 20 28 20 20 20 TOTAL NON-PERSONNEL SERVICES 5,820 2,678 5,020 5,940 5,120 OUTLAY 5804 Office Equipment 500 0 0 0 0 TOTAL OUTLAY 500 0 0 0 0 TOTAL CITY ATTORNEY 171,086 125,588 136,921 133,186 135,962 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 7 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 100,761 100,761 103,823 Paralegal 0.50 0.50 31,090 31,090 32,029 Kaukauna Utility Allocation (39,443) (44,091) (44,091) TOTAL 1.25 1.25 92,408 87,760 91,761 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK 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. 2020 - 2021 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 2020 - 2021 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. 2021 - 2022 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 Service Efforts: ITEM AS OF 12/31/19 AS OF 12/31/20 AS OF 06/30/21 # of council meetings 24 24 12 # of resolutions processed 51 29 36 # of ordinances processed 19 21 9 # of licenses issued 335 208 185 # of dog licenses issued 1002 1019 504 # pieces of mail processed 29,602 - 4,866 Page 7 - 10 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 112,635 56,720 141,396 144,379 151,759 5107 Overtime Pay 02 4 0 0 0 5119 Longevity Pay 180 0 620 620 660 Fringe Benefits 5151 Retirement Plan 7,603 3,768 7,877 8,023 8,072 5152 Residency 0 603 4,091 4,110 4,233 5154 Social Security 8,630 4,087 10,864 9,463 9,900 5157 Group Health Insurance 46,342 27,699 24,035 24,035 23,401 5160 Group Life Insurance 203 145 213 273 287 5163 Workers Compensation 2,781 1,436 2,554 2,733 2,564 TOTAL PERSONNEL SERVICES 178,374 94,483 191,650 193,636 200,876 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 0 800 600 800 5208 Travel - City Business 900 459 900 0 900 5211 Education & Memberships 500 589 700 500 700 Purchased Services 5317 Short/Over Cash Receipts 0 58 0 20 0 5325 Contractual Services 22,000 21,994 11,250 11,250 22,000 5328 Advertising 10,000 38 10,000 0 3,000 5334 Printing Expense 7,500 10,980 0 12,000 10,000 5392 Uncollected Taxes 0 275 0 0 0 Supplies 5401 Office Supplies 2,000 1,681 2,000 2,000 2,000 5402 Desktop Printing Expense 1,000 0 0 0 0 5422 Data Processing Supplies 500 0 500 500 500 5431 Postage 0 3,138 0 30 3,200 5497 Bank & Credit Card Fees 0 22,196 5,000 24,000 9,000 5499 Miscellaneous 12,000 3,446 3,000 500 1,000 TOTAL NON-PERSONNEL SERVICES 57,200 64,854 34,150 51,400 53,100 OUTLAY 5804 Office Equipment 000 0 0 TOTAL OUTLAY 000 0 0 TOTAL CLERK 235,574 159,337 225,800 245,036 253,976 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 11 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Clerk 1.00 1.00 68,186 68,493 70,548 Accounting Specialist (AP) 1.00 1.00 48,516 50,369 53,630 Accounting Specialist (AR) 0.50 0.50 24,694 25,517 27,581 TOTAL 2.50 2.50 141,396 144,379 151,759 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK Page 7 - 12 Page 7 - 13 CITY OF KAUKAUNA 2022 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. Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,500 4,500 4,500 4,500 4,500 Fringe Benefits 5154 Social Security 65 65 65 65 65 5163 Workers Compensation 989 99 TOTAL PERSONNEL SERVICES 4,574 4,574 4,574 4,574 4,574 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 000 00 5211 Education & Memberships 02 0 0 0 0 5215 Expense Allowance 000 00 TOTAL NON-PERSONNEL SERVICES 02 0 0 0 0 TOTAL COMMISSIONERS 4,574 4,594 4,574 4,574 4,574 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 Police & Fire Commissioner ** ** 900 900 900 TOTAL 0.00 0.00 4,500 4,500 4,500 **FTE calculation not readily determined due to the nature of the position. CITY OF KAUKAUNA 2022 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2022 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. Page 7 - 18 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,320 34,395 34,320 34,320 34,320 Fringe Benefits 5154 Social Security 498 504 498 498 498 5163 Workers Compensation 65 217 65 65 65 5166 Unemployment Insurance 03 2 0 0 0 TOTAL PERSONNEL SERVICES 34,883 35,148 34,883 34,883 34,883 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,000 6 2,500 100 2,500 5208 Travel - City Business 700 0 700 0 0 5211 Education & Memberships 4,200 4,025 4,200 4,261 4,200 Supplies 5499 Miscellaneous 100 0 0 100 0 TOTAL NON-PERSONNEL SERVICES 8,000 4,031 7,400 4,461 6,700 TOTAL COMMON COUNCIL 42,883 39,179 42,283 39,344 41,583 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 19 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Alderman ** ** 4,920 4,920 4,920 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 Alderman ** ** 4,200 4,200 4,200 TOTAL 0.00 0.00 34,320 34,320 34,320 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL CITY OF KAUKAUNA 2022 BUDGET Page 7 - 20 Page 7 - 21 CITY OF KAUKAUNA 2022 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. 2021 Accomplishments  Completed brand refresh of Farmer’s Market and Live! From Hydro Park series to better align with City brand.  Resumed Live! From Hydro Park summer concert series with full summer lineup and attracted major sponsorships.  Resumed partnership with Kaukauna Lions Club, a va lued community partner, for sale of concessions at Live! From Hydro Park summer concert series.  Resumed Kaukauna Farmers Market with full vendor lineup after limitations on vendor registration due to COVID-19 in 2020. 2022 Objectives  Continue to build meaningful community relationship s in order to grow sponsorship and revenue sources for the Live! From Hydro Park concert series and Kaukauna Farmers Market.  Work with the Mayor’s office to explore new municipal programs and events that highlight Kaukauna’s parks and public spaces.  Work with Grignon Mansion, 1000 Islands Environmen tal Center, Kaukauna Public Library and Kaukauna Recreation Department to cross-promote events and programs in the community. Page 7 - 22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 85,669 5104 Temporary Payroll 18,285 5,295 18,285 2,556 19,308 5119 Longevity Pay 000 0 0 Fringe Benefits 5151 Retirement Plan 927 357 0 0 5,568 5152 Residency 0 0 0 0 5,140 5154 Social Security 1,399 405 1,399 37 6,834 5157 Group Health Insurance 0 0 0 0 17,751 5160 Group Life Insurance 44 21 0 0 90 5163 Workers Compensation 691 200 660 97 3,664 TOTAL PERSONNEL SERVICES 21,346 6,280 20,344 2,690 144,024 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 300 0 300 0 300 5208 Travel - City Business 50 0 60 0 50 5211 Education & Memberships 50 0 75 0 50 Purchased Services 5303 Communications 000 0 0 5325 Contractual Services 40,500 21,375 500 0 0 5334 Printing Expense 200 25 200 87 350 5340 Rent - Equipment 1,200 735 200 0 200 5922 Farmers Market Expenses 0 326 1,000 2,045 1,000 5923 Hydro Live Expenses 0 33 40,000 52,380 45,000 5924 Fox Firecracker 5K 0 0 2,000 750 5,000 Supplies 5401 Office Supplies 100 0 100 0 100 5402 Desktop Printing Expense 100 0 100 0 100 TOTAL NON-PERSONNEL SERVICES 42,500 22,495 44,535 55,262 52,150 OUTLAY 5804 Office Equipment 0 0 400 0 0 TOTAL OUTLAY 0 0 400 0 0 TOTAL COMMUNITY ENRICHMENT 63,846 28,774 65,279 57,952 196,174 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 23 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Community Enrichment Director 0.00 1.00 0 0 85,669 TOTAL 0.00 1.00 0 0 85,669 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMUNITY ENRICHMENT Page 7 - 24 Page 7 - 25 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. 2020 - 2021 Goals and Objectives Conduct four elections in 2020 and two in 2021. Ongoing training for election officials and staff. Continue to use the Council Chambers and Community Room as polling places. 2020 - 2021 Accomplishments Conducted four elections in 2020 and two in 2021. Ongoing training for election officials and staff. Continue to use the Community Room and Council Chambers as polling places. 2021 - 2022 Goals and Objectives Conduct two elections in 2021 and four in 2022. Ongoing training for election officials and staff. Continue to use the Community Room and Council Chambers as polling places. Service Efforts: ELECTION NO. OF REGISTERED VOTERS ELECTION DAY CHANGES Primary – 2/18/20 8,539 16 Spring – 4/7/20 8,743 115 Partisan Primary – 8/11/20 8,870 13 General Election – 11/3/20 10,035 651 Primary – 2/16/21 10,391 7 Spring – 4/6/21 10,375 11 Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 2,000 17,716 1,000 935 1,000 5104 Temporary Payroll 25,000 7,564 16,000 16,065 16,000 Fringe Benefits 5151 Retirement Plan 135 0 68 0 0 5154 Social Security 153 603 77 304 309 5163 Workers Compensation 51 29 32 32 32 5166 Umeployment Insurance 0 163 0 0 0 TOTAL PERSONNEL SERVICES 27,339 26,075 17,177 17,337 17,341 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 200 0 200 200 200 5208 Travel - City Business 100 0 100 100 100 Purchased Services 5325 Contractual Services 4,000 2,194 2,100 2,100 4,500 5334 Printing Expense 6,000 837 4,000 4,000 6,000 Supplies 5401 Office Supplies 4,000 5,442 4,000 2,000 5,000 5431 Postage 500 4,008 500 500 4,000 5499 Miscellaneous 250 0 250 250 250 TOTAL NON-PERSONNEL SERVICES 15,050 12,482 11,150 9,150 20,050 OUTLAY 5804 Office Equipment 10,000 0 0 0 2,000 5807 Machinery, Tools & Instruments 0 2,104 0 0 0 TOTAL OUTLAY 10,000 2,104 0 0 2,000 TOTAL ELECTIONS 52,389 40,661 28,327 26,487 39,391 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 27 CITY OF KAUKAUNA 2022 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. 2021 Goals and Objectives Continue with the restructure of the departments with duties to streamline tasks Reestablish a 5-year operating plan that includes the new department managers and their goals. This plan will help the city plan 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. 2021 Accomplishments Implemented procedure catalog for the Finance and Clerk area. Started working with staff to document procedures specific to their responsibilities that formalizes roles and taks within the area. Reestablished a 5-year operating plan that includes the new department managers and their goals. This plan will help the city plan and feed into a succession plan for the city that provide sustainability. Worked with the developer to formulate a developers agrement for the uptown site involving the future hotel and apartment complex that works for both the Developer and City Tax Increment District (TID) Administered the bond issuance for the 2021 Capital Borrowing, month end close process, and 2022 Budget process. 2022 Goals and Objectives Continue to document procedures between Clerk and Finance office that streamlines processes and formulizes responsibilities for staff and areas. Finalize the 5-year operating and people plan that includes the new department managers and their goals. Present to Finance and Personnel committee for feedback. Establish bi-annual update meeting/process 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 Administer the spending plan of the American Rescue Plan Act Funds as well as establish a spend tracker. File all necessary reports to meet Federal Government regulation for these funds. Migrate our Accounting system to a cloud base solution. Implement monthly reporting and data analysis. Page 7 - 28 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 223,477 273,160 229,378 215,878 237,798 5107 Overtime Pay 0 1,092 0 0 0 5119 Longevity Pay 815 635 480 480 515 Fringe Benefits 5151 Retirement Plan 15,140 16,380 15,515 14,604 15,490 5152 Residency 3,848 3,454 0 0 0 5154 Social Security 17,158 19,944 17,584 16,551 18,231 5157 Group Health Insurance 68,715 67,449 70,203 66,497 46,005 5160 Group Life Insurance 441 481 394 399 419 5163 Workers Compensation 426 1,572 437 411 453 TOTAL PERSONNEL SERVICES 330,020 384,167 333,991 314,820 318,911 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 0 2,500 0 2,500 5208 Travel - City Business 500 36 600 100 600 5211 Education & Memberships 700 144 700 700 700 Purchased Services 5303 Communications 600 425 480 623 660 5325 Contractual Services 93,300 65,032 102,000 103,000 110,600 5332 Shared Services 0 0 (35,159) (33,596) (38,649) 5334 Printing Expense 700 1,750 700 900 1,655 Supplies 5401 Office Supplies 600 3,509 600 900 200 5402 Desktop Printing Expense 200 150 200 150 200 5422 Data Processing Supplies 200 0 0 0 100 5423 Filing Fees 50 45 50 0 50 TOTAL NON-PERSONNEL SERVICES 97,850 71,091 72,672 72,777 78,616 OUTLAY KITD User Fees 000 0 0 KITD Infrastructure Mtnce/Replace 000 0 0 5804 Office Equipment 0 194 0 400 0 TOTAL OUTLAY 0 194 0 400 0 TOTAL FINANCE 427,870 455,452 406,662 387,997 397,527 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 29 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 108,418 108,418 111,671 Staff Accountant 1.00 1.00 67,294 53,794 70,851 Accounting Specialist (Payroll) 1.00 1.00 53,666 53,666 55,276 TOTAL 3.00 3.00 229,378 215,878 237,798 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7 - 30 Page 7 - 31 CITY OF KAUKAUNA 2022 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. Page 7 - 32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: SPAR BUILDING MAINTENANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 4,500 2,478 3,000 2,500 2,500 5306 Heating Fuels 16,000 13,441 16,000 25,000 28,000 5309 Water, Sewer & Electric 18,000 18,475 18,000 17,900 25,000 5312 Maintenance - Building 11,550 19,358 14,000 14,656 17,000 5325 Contractual Services 1,500 1,995 1,850 1,807 1,850 TOTAL NON-PERSONNEL SERVICES 51,550 55,746 52,850 61,863 74,350 TOTAL SPAR BUILDING MAINTENANCE 51,550 55,746 52,850 61,863 74,350 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 33 CITY OF KAUKAUNA 2022 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. 2021 Accomplishments  Successfully completed transition between retiring and new HR Director  Responsible for policies and procedures developed and implemented for employees concerning COVID- 19 Pandemic and continually monitoring employee status.  Researched and implemented a new background check service provider with lower fees and faster turnaround time.  In collaboration with external consultant, completed a partial city organizational analysis.  Researched and offered state vision plan options during open enrollment for 2022. 2022 Goals  Implement plans laid out as a result of the organizational analysis.  Complete labor contract negotiations for Po lice contract that expires December 31, 2022.  Research and implement a new Occupational Health pr ovider that is more cost effective and closer proximity to City of Kaukauna facilities.  Refine and provide structure to the new hire onboa rding process both internally before hire and the days/weeks following the new hire’s start date.  Research, develop and implement a performance review process.  Page 7 - 34 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 85,627 Fringe Benefits 5151 Retirement Plan 0 0 0 0 5,566 5152 Residency 0 0 0 0 5,138 5154 Social Security 0 0 0 0 6,550 5157 Group Health Insurance 0 0 0 0 23,401 5160 Group Life Insurance 000 0 6 0 5163 Workers Compensation 000 0 1 6 3 TOTAL PERSONNEL SERVICES 0 0 0 0 126,505 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 0 567 0 0 0 5211 Education & Memberships 0 20 0 0 800 5218 Tuition Reimbursement Program 8,000 6,170 8,000 6,000 7,000 Purchased Services 5325 Contractual Services 160,000 121,448 169,078 170,347 83,500 5326 Recuritment Expenses 0 0 0 0 6,500 5328 Advertising 1,000 486 1,000 0 0 5332 Shared Services 0 0 (16,987) (14,449) (20,487) 5334 Printing Expense 100 0 100 65 0 5385 Employee Wellness Program 2,500 1,758 2,500 1,558 2,000 5398 Employee Safety Program 1,000 1,044 1,500 500 1,500 5399 Employee Assistance Program 2,050 2,355 3,500 2,556 3,000 Supplies 5401 Office Supplies 100 192 100 155 200 5402 Desktop Printing Expense 0 158 0 199 200 TOTAL NON-PERSONNEL SERVICES 174,750 134,197 168,791 166,931 84,213 TOTAL HUMAN RESOURCES 174,750 134,197 168,791 166,931 210,718 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 35 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Human Resources Director 0.00 1.00 0 0 85,627 TOTAL 0.00 1.00 0 0 85,627 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES Page 7 - 36 Page 7 - 37 CITY OF KAUKAUNA 2022 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. Page 7 - 38 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 48,368 Fringe Benefits 5151 Retirement Plan 0 0 0 0 3,144 5152 Residency 0 0 0 0 2,902 5154 Social Security 0 0 0 0 3,700 5157 Group Health Insurance 0 0 0 0 23,401 5160 Group Life Insurance 000 0 6 0 5163 Workers Compensation 000 0 9 2 TOTAL PERSONNEL SERVICES 0 0 0 0 81,667 NON-PERSONNEL SERVICES Travel/Training 5211 Education & Memberships 0 0 5,000 0 0 Purchased Services 5303 Communications 0 0 4,800 202 0 5304 Computing 0 0 11,000 850 1,000 5305 Cybersecurity 0 0 7,500 11,500 36,100 5315 Maintenance - Office Equipment 1,000 0 0 0 0 5324 User Licencing 11,388 0 0 0 0 5325 Contractual Services 196,705 202,025 173,416 250,500 243,400 5332 Shared Services 0 0 (18,535) (22,157) (35,015) Supplies 5422 Data Center 0 0 89,900 15,000 33,000 TOTAL NON-PERSONNEL SERVICES 209,093 202,025 273,081 255,895 278,485 OUTLAY 5804 Office Equipment 15,000 0 0 0 0 TOTAL OUTLAY 15,000 0 0 0 0 TOTAL INFORMATION TECHNOLOGY 224,093 202,025 273,081 255,895 360,152 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 39 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Help Desk Technician 0.00 1.00 0 0 48,368 TOTAL 0.00 1.00 0 0 48,368 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY Page 7 - 40 Page 7 - 41 CITY OF KAUKAUNA 2022 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. 2020 - 2021 Goals and Objectives *Propose a transportation fee to replace street reconstruction assessments and the wheel tax *Complete Municipal Pool Mater Plan to include amenities such as splash pad, climbing wall, mini golf Accommodate redevelopment/development of the Carnegie Library, Copps building Urbanized the underutilized greenspace in Central Park with residential developments (* moved to 2020-2021 due to COVID) 2020 – 2021 Accomplishments Propose a transportation fee to replace street reconstruction assessments and the wheel tax (on hold). Completed Municipal Pool Mater Plan to include amenities such as splash pad, climbing wall, mini golf. Accommodated redevelopment of the Carnegie Library (in progress). Accommodated redevelopment of 68-room hotel and 101-unit apartment complex on the Uptown Site on the City’s north side (in progress). 2021 - 2022 Goals and Objectives   Increase tax base through new residential and commercial development. Update our parks to include amenities such as a new sports complex (baseball fields), a pickle ball complex, and a music pavilion/amphitheater at Hydro Park. Work with Habitat for Humanity’s “Rock the Block” in the Riverside Park neighborhood to help revitalize the area, increase our tax base and reduce crime. Work with downtown business owners to include façade upgrades. Improve the two vacant city owned lots on 2 nd and 3rd Streets. Page 7 - 42 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 135,126 132,762 135,208 135,208 139,976 5119 Longevity Pay 480 480 480 480 480 Fringe Benefits 5151 Retirement Plan 9,221 8,994 9,159 9,159 9,130 5152 Residency 3,001 3,033 3,052 3,052 3,144 5154 Social Security 10,450 9,763 10,380 10,380 10,745 5157 Group Health Insurance 32,512 32,614 33,736 33,736 32,842 5160 Group Life Insurance 301 362 301 424 445 5163 Workers Compensation 3,351 3,207 3,142 3,286 3,157 TOTAL PERSONNEL SERVICES 194,442 191,214 195,458 195,725 199,919 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 0 800 0 800 5208 Travel - City Business 1,050 532 1,050 850 1,000 5211 Education & Memberships 865 20 865 865 865 5215 Expense Allowance 3,500 2,469 3,500 3,500 3,500 Purchased Services 5303 Communications 300 300 300 300 300 5315 Maintenance - Office Equipment 0 153 0 0 0 5325 Contractual Services 000 00 5334 Printing Expense 5,000 1,555 5,000 2,100 2,500 5340 Rent - Equipment 1,400 741 1,000 750 750 Supplies 5401 Office Supplies 700 667 400 800 400 5402 Desktop Printing Expense 200 0 0 0 0 5422 Data Processing Supplies 000 00 5499 Miscellaneous 450 69 300 50 300 TOTAL NON-PERSONNEL SERVICES 14,265 6,507 13,215 9,215 10,415 OUTLAY 5804 Office Equipment 000 00 TOTAL OUTLAY 000 00 TOTAL MAYOR 208,707 197,722 208,673 204,940 210,334 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 43 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Mayor 1.00 1.00 84,340 84,340 87,582 Executive Secretary 1.00 1.00 50,868 50,868 52,394 TOTAL 2.00 2.00 135,208 135,208 139,976 DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR CITY OF KAUKAUNA 2022 BUDGET Page 7 - 44 Page 7 - 45 CITY OF KAUKAUNA 2022 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. Page 7 - 46 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 0 376 0 0 0 5306 Heating Fuels 8,100 5,943 8,300 5,800 6,200 5309 Water, Sewer & Electric 36,000 36,778 37,200 36,000 43,781 5312 Maintenance - Building 18,550 19,723 20,200 18,000 20,200 5321 Maintenance - All Other Equip 000 0 0 5325 Contractual Services 39,050 35,825 36,550 35,000 39,350 TOTAL NON-PERSONNEL SERVICES 101,700 98,645 102,250 94,800 109,531 OUTLAY 5804 Office Equipment 0 479 0 0 0 TOTAL OUTLAY 0 479 0 0 0 TOTAL MUNICIPAL BUILDING 101,700 99,124 102,250 94,800 109,531 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 47 CITY OF KAUKAUNA 2022 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. Page 7 - 48 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 32,893 25,967 30,828 30,828 33,101 5119 Longevity Pay 150 0 0 0 0 Fringe Benefits 5151 Retirement Plan 1,437 425 1,279 0 0 5152 Residency 000 00 5154 Social Security 1,803 1,294 1,616 1,124 480 5160 Group Life Insurance 148 59 148 0 0 5163 Workers Compensation 63 48 59 59 63 TOTAL PERSONNEL SERVICES 36,494 27,792 33,930 32,011 33,644 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 212 800 340 500 5208 Travel - City Business 450 0 450 100 200 5211 Education & Memberships 840 800 840 1,635 850 Purchased Services 5325 Contractual Services 10,007 5,814 10,007 5,100 5,200 5334 Printing Expense 300 613 300 614 600 Supplies 5401 Office Supplies 300 556 300 200 300 5402 Desktop Printing Expense 250 0 250 50 100 5422 Data Processing Supplies 250 0 250 0 0 TOTAL NON-PERSONNEL SERVICES 13,197 7,994 13,197 8,039 7,750 OUTLAY 5804 Office Equipment 0 4,152 0 0 0 TOTAL OUTLAY 0 4,152 0 0 0 TOTAL MUNICIPAL JUDGE 49,691 39,938 47,127 40,050 41,394 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 49 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Judge ** ** 11,499 11,499 11,848 Clerk of Courts 0.50 0.50 18,949 18,949 20,873 Deputy Clerk of Courts ** ** 380 380 380 TOTAL 0.50 0.50 30,828 30,828 33,101 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE ** FTE calculation not readily determined due to the nature of the position Page 7 - 50 Page 7 - 51 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAILROOM AND OFFICE 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. Page 7 - 52 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: MAILROOM & SUPPLIES 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 9,000 4,187 5,000 4,800 4,100 5341 Maintence and Printing 000 00 Supplies 5401 Office Supplies 750 793 500 850 500 5402 Desktop Printing Expense 000 00 5431 Postage 11,000 12,828 11,000 10,500 11,000 TOTAL NON-PERSONNEL SERVICES 20,750 17,808 16,500 16,150 15,600 TOTAL OFFICE EQUIPMENT & SUPPLIES 20,750 17,808 16,500 16,150 15,600 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 53 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/C OMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Planning and Community Development Department is to promote the orderly growth and development of the City in a manner intended to maintain a high-quality living environment. 2022 Goals and Objectives  Update the 2013 City of Kaukauna Comprehen sive Plan as required by state statute.  Create design guidelines for the downtown redevelopment area that will set the tone for future development within the corridor.  Work with community partners and create a plan for the baseball facilities south of “Inside the Park Place” Subdivision.  Work to improve both quality of life and the city’s tax base with continued development and city wide growth.  See fabrication and installation of citywide wayfinding signage system.  Perform an internal housing analysis to determine quality of housing stock an d the need for types of housing.  Continue to provide quality customer servic e to Kaukauna’s businesses and residents. 2021 Accomplishments The following represents significant accomplishments within Community Development.  Completed wayfinding study to implement new City brand and more efficiently sign City assets  Completed brand refresh of Farmer’s Market and Live! From Hydro Park series to better align with City brand.  Completed construction on the David & Rita Nelson Family Heritage Crossing bridging the Village of Little Chute and City of Kaukauna.  Acquired 34 acres of land for the development of a new wetland bank and passive recreation area.  Updated Chapter 18 Subdivision Code to better fit modern development standards.  Created new Tax Increment District #11 to facilitate industrial development in Industrial Park South.  Attracted major development projects in TID #4 and TID #8 in the downtown redevelopment area. Service Efforts: INDICATOR 2020 AS OF 08/01/21 Acres of Ind. Park land sold 1.35 4.9 Grant funds received $2,718,000 $1,760,000 # of new RACK loans 2 1 # of new subdivisions 1 3 # of variance re quests 0 1 Acres annexed into the City 35 19.66 Page 7 - 54 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 239,892 240,640 246,778 182,305 210,503 5104 Temporary Payroll 0 654 0 0 0 5119 Longevity Pay 1,077 915 1,128 160 0 Fringe Benefits 5151 Retirement Plan 16,265 14,677 16,734 10,555 13,683 5152 Residency 8,857 8,892 9,009 1,581 0 5154 Social Security 18,434 18,039 18,965 11,962 16,103 5157 Group Health Insurance 41,309 43,772 42,893 32,254 18,882 5160 Group Life Insurance 861 968 893 253 266 5163 Workers Compensation 7,215 6,397 7,072 4,624 4,862 TOTAL PERSONNEL SERVICES 333,910 334,953 343,472 243,694 264,299 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,800 480 3,000 0 2,000 5208 Travel - City Business 1,000 230 500 164 500 5211 Education & Memberships 900 764 1,215 244 500 Purchased Services 5303 Communications 500 718 850 1,400 300 5325 Contractual Services 1,000 14,068 350 50,000 21,500 5328 Advertising 200 178 350 0 2,500 5334 Printing Expense 200 5,261 1,400 4,528 2,500 5340 Rent - Equipment 1,500 3,019 2,000 640 1,500 Supplies 5401 Office Supplies 700 735 700 501 700 5402 Desktop Printing Expense 400 0 300 0 300 5422 Data Processing Supplies 0 276 0 352 352 TOTAL NON-PERSONNEL SERVICES 8,200 25,730 10,665 57,829 32,652 OUTLAY 5804 Office Equipment 400 0 0 0 0 TOTAL OUTLAY 400 0 0 0 0 TOTAL PLANNING 342,510 360,682 354,137 301,523 296,951 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 55 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Planning Director 1.00 1.00 99,282 51,508 91,494 Principal Planner 1.00 0.00 70,535 69,035 0 Associate Planner 0.00 0.81 0 0 45,256 Community Develop. Coordinator 1.00 1.00 50,868 35,668 46,878 Planning/Engineering Tech 0.40 0.40 26,093 26,093 26,875 TOTAL 3.40 3.21 246,778 182,305 210,503 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT CITY OF KAUKAUNA Page 7 - 56 Page 7 - 57 CITY OF KAUKAUNA 2022 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. Page 7 - 58 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 72,000 49,850 80,214 5104 Temporary Payroll 000 0 0 5119 Longevity Pay 000 0 0 Fringe Benefits 5151 Retirement Plan 0 0 4,860 3,365 5,214 5152 Residency 000 0 0 5154 Social Security 0 0 5,508 3,814 6,136 5157 Group Health Insurance 0 0 24,035 14,425 22,388 5160 Group Life Insurance 0 0 60 86 90 5163 Workers Compensation 0 0 137 1,884 2,799 TOTAL PERSONNEL SERVICES 0 0 106,600 73,424 116,841 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 395 500 200 500 5208 Travel - City Business 100 0 100 0 100 5211 Education & Memberships 275 500 400 300 400 Purchased Services 5303 Communications 1,100 578 300 700 300 5318 Maintenance - Automotive 300 0 0 0 0 5325 Contractual Services 76,145 138,116 25,000 125,000 53,200 5326 Razing Expense 10,000 29,806 0 0 0 5328 Advertising 000 0 0 5334 Printing Expense 100 0 100 0 100 5340 Rent - Equipment 1,200 619 1,000 700 700 Supplies 5401 Office Supplies 500 389 250 250 1,500 5402 Desktop Printing Expense 000 0 0 5407 Automotive Supplies 200 565 600 200 300 5499 Miscellaneous 1,500 3,363 1,500 1,000 0 TOTAL NON-PERSONNEL SERVICES 91,920 174,330 29,750 128,350 57,100 OUTLAY 5804 Office Equipment 0 951 0 0 0 TOTAL OUTLAY 0 951 0 0 0 TOTAL BUILDING INSPECTION 91,920 175,281 136,350 201,774 173,941 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 59 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Senior Building Inspector 1.00 1.00 72,000 49,850 80,214 TOTAL 1.00 1.00 72,000 49,850 80,214 CITY OF KAUKAUNA 2022 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: BUILDING INSPECTION Page 7 - 60 Page 7 - 61 CITY OF KAUKAUNA 2022 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 ensure the safety and wellbeing of the populace. 2020 - 2021 Goals and Objectives Continue to meet the challenges of the ongoing COVID19 pandemic while providing high level prehospital care, along with a safe working environment and community for personnel and citizens. Complete the first session of the mandatory paramedic refresher course set by the State of Wisconsin. This course will include the recertification in Cardiopulmonary Resuscitation, Advanced Cardiac Life Support, and Pediatric Advanced Life Support. There has been an increase in the hourly re-licensure requirement for the paramedic level provider and will now occur over three years. Research options for specialized disinfection procedures/equipment for personal protection equipment and durable medical equipment, thereby reducing the potential risk of biohazard exposures to personnel. Continue to work on various committees related to prehospital care and communications. The administrative staff serves 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 to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the annual 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. Page 7 - 62 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2020 - 2021 Accomplishments The fire department obtained grant funding for the purchase of two LUCAS 3 Chest Compression Systems. These compression systems are utilized during cardiac arrest events department paramedics respond to. These devices can increase survival rates, provide uninterrupted CPR, and eliminate rescuer fatigue that occurs with traditional CPR. Additionally, there is a reduction in potential rescuer injuries from providing manual CPR and increased rescuer safety during cardiac arrest transports. Grant funding for these two devices totaled $24,425.47. The ambulance service continues to utilize numerous EMS supply companies, and through networking and collaborative efforts, reduced cost during the purchase of EMS supplies by “shopping around.” This continues to result in significant purchase savings. The fire department applied for and obtained State of Wisconsin vaccinator status. This allows fire department paramedics to administer any of the various COVID 19 vaccines that were approved for use through the EUA approved by the United States FDA. Department paramedics administered nearly 350 vaccinations. 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. The fire department continued to provide the highest level of prehospital care available to its residents and those employed in and around the surrounding area. This involves care of the sick and injured as well as vehicle extrication and various forms of rescue work. The Assistant Chief/EMS Director continues to serves 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 started the triennial 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 funds of $4,757.65 were received in 2021 and can be used to offset tax dollars for durable medical supplies. Purchased a Laerdal Airway Management Intubation Training Head to be utilized by department paramedics. The training manikin will help personnel maintain proficiency in endotracheal intubations, which are completed on individuals suffering from cardiac and/or respiratory arrest. Continue to meet the many challenges of the ongoing COVID19 pandemic by providing essential personal protective equipment, a safe working environment, and guidance for personnel and the EMS public during these unprecedented times. Page 7 - 63 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2021 - 2022 Goals and Objectives Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin. This course will include the recertification in Cardiopulmonary Resuscitation, Advanced Cardiac Life Support, and Pediatric Advanced Life Support. There has been an increase in the hourly re-licensure requirement for the paramedic level provider and will now occur over three years. Purchase a Stryker Power-Pro XT power cot and a power load system for the ambulance. This equipment will reduce the potential for on-duty back-related injuries and potential reduction in lost employee hours. Continue to work on various committees related to prehospital care and communications. The administrative staff serves on the local Regional Trauma Advisory Committee, Outagamie County EMS Chiefs’ Association, and Fox Valley Technical College EMS advisory committee. Research options for specialized disinfection procedures/equipment for personal protection equipment and durable medical equipment, thereby reducing the potential risk of biohazard exposures to personnel. Review current department ambulance designs and configurations, create new specifications based on current and future design needs, and complete the purchase of a new fire department ambulance. Research community needs to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention. Complete the annual 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 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. Service Efforts: INDICATOR AS OF 12/31/19 AS OF 12/31/20 AS OF 6/30/21 Patient’s treated & transported 968 889 416 Patient’s treated and released 254 257 111 Cancelled / No patient found 55 55 31 Dead at scene 17 29 16 Page 7 - 64 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 129 1,000 1,000 1,200 5208 Travel - City Business 575 0 575 500 575 5211 Education & Memberships 4,500 2,611 4,500 4,000 4,500 Purchased Services 5303 Communications 4,500 5,027 5,400 6,250 6,730 5318 Maintenance - Automotive 5,500 4,726 5,500 5,500 5,500 5321 Maintenance - Other Equipment 1,000 12 1,000 3,200 2,500 5325 Contractual Services 11,125 10,050 11,125 10,000 11,125 5328 Advertising 000 00 5334 Printing Expense 500 330 500 400 500 Supplies 5401 Office Supplies 01 8 0 0 0 5402 Desktop Printing Expense 000 00 5404 Clothing Expense 000 00 5407 Automotive Supplies 7,000 5,450 7,000 5,800 7,000 5410 General Supplies 150 30 150 150 150 5419 Medical & Lab Supplies 28,250 26,282 28,250 28,200 28,250 5422 Data Processing Supplies 000 00 5431 Postage 75 0 75 75 75 TOTAL NON-PERSONNEL SERVICES 64,175 54,664 65,075 65,075 68,105 OUTLAY 5807 Machinery, Tools & Instruments 0 0 0 0 9,000 TOTAL OUTLAY 0 0 0 0 9,000 TOTAL AMBULANCE 64,175 54,664 65,075 65,075 77,105 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 65 CITY OF KAUKAUNA 2022 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. 2020 - 2021 Goals and Objectives Continue building a more robust and efficient fire prevention program. Increase training hours utilizing technology. Begin necessary replacements of bunker gear. Begin utilizing field reporting on EMS calls for more efficient report writing. Begin spec process for ambulance replacement. Implement internal website for improved inter-department efficiency and communication. 2020 – 2021 Accomplishments During 2020 and YTD 2021, the Kaukauna Fire Department responded to 39 fires and saved $1,895,000 of property from fire loss. Began replacing existing firefighter hoods with particulate blocking hoods as part of our cancer prevention efforts. Began a two-year replacement process of all of our bunker gear and SCBA equipment. Began a three-year project to replace our self-contained breathing apparatus. Added an online platform to provide online training as well as tracking to ensure all training requirements are met. Formed a committee to study and evaluate the needs of our next ambulance and to create the specifications for a new ambulance. 2021 - 2022 Goals and Objectives Purchase of a new ambulance. Gain better compliance with fire code violations. Finish our two-year replacement of all bunker gear. Continue three-year project of replacement of SCBA equipment. Continue implementation of new online platform for training and tracking. Make updates to our standard operating procedures. Page 7 - 66 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE Service Efforts: INDICATOR AS OF 6/30/20 AS OF 12/31/20 AS OF 6/30/21 Fire Incidents 15 27 12 Hazardous Materials/Conditions 24 45 21 Service Calls/Good Intent 46 106 49 Alarms/Activation 30 60 25 Rescue/Assist/Extrication 551 1,192 554 Page 7 - 67 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,493,785 1,467,735 1,531,105 1,496,021 1,568,131 5107 Overtime Pay 71,700 76,059 71,700 75,842 75,000 5113 Job Class Premium Pay 100 0 100 0 0 5116 Holiday Pay 73,000 69,096 74,558 75,885 75,000 5119 Longevity Pay 4,255 3,995 4,680 4,380 4,655 5122 FLSA Pay 0 0 2,500 0 0 Fringe Benefits 5151 Retirement Plan 268,440 264,315 275,439 267,446 278,979 5152 Residency 80,135 70,038 61,787 67,538 69,602 5154 Social Security 23,821 22,757 24,427 23,589 24,606 5157 Group Health Insurance 368,901 349,850 382,792 387,883 415,106 5160 Group Life Insurance 1,785 1,605 1,785 1,942 2,039 5163 Workers Compensation 74,421 72,743 62,332 74,842 60,298 TOTAL PERSONNEL SERVICES 2,460,343 2,398,193 2,493,205 2,475,368 2,573,416 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 68 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,400 0 2,000 1,400 4,000 5208 Travel - City Business 700 11 700 100 700 5211 Education & Memberships 4,475 3,486 4,475 4,475 4,525 Purchased Services 5303 Communications 10,500 10,689 10,700 10,800 10,900 5306 Heating Fuels 3,600 356 3,600 3,800 3,900 5309 Water, Sewer & Electric 60,000 56,325 60,000 57,000 60,500 5312 Maintenance - Building 12,000 15,199 14,500 14,000 14,500 5315 Maintenance - Office Equipment 600 32 600 600 600 5318 Maintenance - Automotive 7,500 4,742 8,500 8,500 10,700 5321 Maintenance - Other Equipment 4,500 8,656 6,000 5,000 6,000 5325 Contractual Services 6,400 3,943 9,000 10,000 10,150 5328 Advertising 200 0 150 30 150 5334 Printing Expense 300 0 300 300 300 5340 Rent - Equipment 2,350 2,264 2,350 2,420 2,450 Supplies 5401 Office Supplies 700 661 700 700 700 5402 Desktop Printing Expense 150 0 150 170 190 5404 Clothing Expense 12,700 9,844 12,700 12,000 12,700 5407 Automotive Supplies 5,000 2,989 4,500 5,400 5,200 5410 General Supplies 2,200 1,404 2,200 2,000 2,200 5413 Chemical & Ordnance 300 598 800 800 800 5416 Custodial Supplies 1,800 1,798 1,800 2,100 2,000 5431 Postage 75 35 75 275 100 5499 Miscellaneous 4,300 2,951 4,300 4,000 4,300 TOTAL NON-PERSONNEL SERVICES 142,750 125,983 150,100 145,870 157,565 OUTLAY 5807 Machinery, Tools & Instruments 24,000 22,588 26,000 26,000 27,000 TOTAL OUTLAY 24,000 22,588 26,000 26,000 27,000 TOTAL FIRE 2,627,093 2,546,764 2,669,305 2,647,238 2,757,981 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 69 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Chief 1.00 1.00 105,499 103,879 111,671 Assistant Chief 1.00 1.00 90,915 90,915 93,643 Assistant Chief - Shift 1.00 1.00 87,000 87,000 89,610 Assistant Chief - Shift 1.00 1.00 87,000 87,000 89,610 Assistant Chief - Shift 1.00 1.00 83,214 84,150 89,610 Lieutenant / Paramedic 1.00 1.00 76,541 76,741 78,462 Lieutenant / Paramedic 1.00 1.00 76,541 76,741 78,462 Lieutenant / Paramedic 1.00 1.00 73,009 73,209 74,842 Driver Operator / Paramedic 1.00 1.00 71,732 71,932 73,533 Driver Operator / Paramedic 1.00 1.00 71,732 71,932 73,533 Driver Operator / Paramedic 1.00 1.00 71,732 71,932 73,533 Driver Operator / Paramedic 1.00 1.00 70,540 70,740 73,533 Driver Operator / Paramedic 1.00 1.00 70,540 70,740 73,533 Driver Operator / Paramedic 1.00 1.00 70,540 70,740 72,310 Firefighter / Paramedic 1.00 1.00 68,628 68,828 70,351 Firefighter / Paramedic 1.00 1.00 68,628 68,828 70,351 Firefighter / Paramedic 1.00 1.00 68,628 68,828 70,351 Firefighter / Paramedic 1.00 1.00 68,628 60,628 70,351 Firefighter / Paramedic 1.00 1.00 62,364 57,564 57,503 Firefighter / Paramedic 1.00 1.00 62,364 38,364 57,503 POC Firefighter / Team Leader ** ** 1,564 1,564 1,595 POC Firefighter / Team Leader ** ** 1,602 1,602 1,634 POC Firefighter / Team Leader ** ** 1,602 1,602 1,634 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter / Driver Operator ** ** 1,390 1,390 1,418 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 POC Firefighter ** ** 1,358 1,358 1,385 TOTAL 20.00 20.00 1,531,105 1,496,021 1,568,131 DEPARTMENT: FIRE CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 70 Page 7 - 71 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE PREVENTION MISSION STATEMENT Recognizing that education and code enforcement are vital components in the prevention of fires and the reduction of fire losses. The Kaukauna Fire Department will sustain a comprehensive public awareness program within the community through regular fire prevention inspections and public education programming. The year 2021 and the continued COVID-19 pandemic have caused the City of Kaukauna Fire Prevention Department to constantly adapt to new ways of performing our fire prevention duties. We were able to conduct our annual Safety Town education with social distancing. In October we resumed in-person fire prevention classes at all the schools. All scheduled routine fire inspections were resumed, but staff followed all CDC guidelines while performing them. Complaint and follow-up fire inspections were performed following the same CDC guidelines for safety as the routine inspections. 2021 - 2022 Goals and Objectives All Kaukauna Fire Department staff members will continue to conduct company-based fire inspections throughout the community. A stronger effort has been made in re-inspections to gain compliance with businesses that fail to correct fire code violations. Although a stronger effort of re-inspections has gained compliance from some businesses there are still many businesses that fail to comply with the fire code. The fire prevention bureau will work to explore options on how to improve compliance for those businesses that continually fail to follow fire code compliance. 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 2022. On October 12th and October 13th 2021 six members of the fire department took part in the Juvenile Fire Starters program to become nationally certified from the National Fire Academy. The Fire Arson Program will remain in place for 2022. All investigators will keep current with continuing education in both Arson investigation classes and Fire investigation classes to align with all updates and standards. As of 2020 the City of Kaukauna Department is now an active member of the Outagamie County Arson Task Force and attends regular education trainings. 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 5th 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 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 - 72 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE PREVENTION 2020 - 2021 Accomplishments Successfully put into service a third Getac Laptop for field-based inspections and EMS reporting. Participated in six sessions of Kaukauna Recreational Department’s Safety Town. Provided fire prevention materials to over 2,160 students in the Kaukauna Schools 4K through 5th Grade. Performed 952 fire inspections and follow-ups while continuing to follow CDC guidelines. Continued to customize Image Trend software’s fire inspection module to meet the needs of the Kaukauna Fire Department. Had six members become nationally certified as Juvenile Fire Safety counselors from the National Fire Academy. Page 7 - 73 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 0 650 500 650 5208 Travel - City Business 200 0 200 0 200 5211 Education & Memberships 500 595 2,000 1,700 2,000 Purchased Services 5328 Advertising 70 0 70 0 70 5334 Printing Expense 350 0 350 50 100 5397 Fire Safety Education 3,200 4,024 3,200 3,400 3,500 Supplies 5401 Office Supplies 175 121 175 175 175 5402 Desktop Printing Expense 000 00 5410 General Supplies 300 269 300 300 300 5434 Photographic Supplies 270 280 270 270 270 TOTAL NON-PERSONNEL SERVICES 5,715 5,289 7,215 6,395 7,265 TOTAL FIRE SAFETY 5,715 5,289 7,215 6,395 7,265 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 74 Page 7 - 75 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE MISSION STATEMENT The mission of the Kaukauna Police Department is to enhance the quality of life in the City of Kaukauna by working cooperatively with the public to enforce the law, preserve the peace, reduce the fear of crime, and provide for a safe environment. The Kaukauna Police Department will strive to provide quality police services and promote a “partnership for a safer community” through police and citizen interaction, with emphasis on education, respect fairness and integrity. 2020-2021 Goals and Objectives Implement a body cam program for the Kaukauna Police Department. Continue to work with the Kaukauna Area School District in reviewing and updating safety plans. Develop programs that allows the community to have interaction with KPD Officers (coffee with a cop, Department open house, etc.) Continue with county wide OWI and seat belt deployments. Enhance our collaborative training efforts with other departments and the community, by utilizing our new building and its training opportunities. 2020-2021 Accomplishments Implemented a body cam program for the Kaukauna Police Department. Obtained a UTV to patrol trails and to use during special events. Participated in county wide OWI and seat belt deployments. Update police department evidence storage server. Installed a new TRACs server which helps with squad computers. Continued to interact and inform the community through Facebook Participated in the “Lights of Christmas Program” which helps families in need in our community. Continued to provide officers in scenario training in Firearms training. 2021- 2022 Goals and Objectives Upgrade computers in the police department. Purchase new bike for bike patrol which will allow us to patrol trails and streets of Kaukauna. Continues to train school staff and citizens in Alice training. Hold an “Open House” at the Kaukauna Police Department so citizens can tour the police department and Interact with officers. Establish new social media platforms to inform public (twitter) Continue to training officers in new technology. Up-date officers tasers Page 7 - 76 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,921,932 1,876,151 1,959,820 1,974,337 2,053,451 5107 Overtime Pay 52,000 78,943 52,000 47,500 52,000 5110 Shift Premium Pay 443 1 443 0 0 5113 Job Class Premium Pay 585 417 585 460 585 5116 Holiday Pay 95,548 93,273 97,446 103,000 105,575 5119 Longevity Pay 1,420 1,420 1,458 1,544 1,645 5125 Call Time 1,009 0 1,009 0 0 Fringe Benefits 5151 Retirement Plan 234,473 248,720 238,981 255,675 269,694 5152 Residency 23,200 36,895 32,796 38,454 39,796 5154 Social Security 158,580 161,071 161,626 162,703 169,314 5157 Group Health Insurance 516,180 541,125 558,025 605,439 589,434 5160 Group Life Insurance 2,681 2,441 2,681 2,733 2,870 5163 Workers Compensation 57,795 58,695 65,556 59,826 63,007 TOTAL PERSONNEL SERVICES 3,065,846 3,099,151 3,172,426 3,251,671 3,347,371 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 12,000 9,152 12,000 7,000 10,000 5208 Travel - City Business 800 317 500 400 500 5211 Education & Memberships 1,000 789 1,000 1,000 1,000 Purchased Services 5303 Communications 2,638 1,848 2,500 2,000 2,000 5312 Maintenance - Building 3,500 3,624 3,500 3,500 3,500 5315 Maintenance - Office Equipment 500 0 500 300 500 5316 Investigations 1,475 369 1,400 1,500 1,400 5318 Maintenance - Automotive 25,900 30,391 25,900 25,900 25,900 5321 Maintenance - Other Equipment 1,000 364 800 800 800 5325 Contractual Services 34,308 29,553 35,988 35,988 68,662 5328 Advertising 500 0 500 300 300 5334 Printing Expense 200 289 200 300 300 5340 Rent - Equipment 5,000 5,286 5,000 5,000 5,000 5391 Crime Prevention Program 500 0 500 0 500 5399 K9 Program 3,000 1,380 5,000 4,000 5,000 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 77 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 2,000 1,852 2,000 2,500 2,000 5402 Desktop Printing Expense 1,800 457 1,500 800 1,500 5404 Clothing Expense 12,500 11,973 12,500 12,500 12,500 5407 Automotive Supplies 40,500 38,109 40,500 40,500 40,500 5410 General Supplies 1,000 931 1,000 600 1,000 5413 Chemical & Ordnance 13,740 13,190 26,000 28,000 19,358 5414 Evidence 4,675 7,435 5,569 5,500 5,769 5416 Custodial Supplies 500 528 500 200 500 5419 Medical & Lab Supplies 2,000 2,215 2,000 2,000 2,000 5422 Data Processing Supplies 000 0 0 5431 Postage 50 122 50 50 50 5499 Miscellaneous 500 648 500 800 500 TOTAL NON-PERSONNEL SERVICES 171,586 160,822 187,407 181,438 211,039 OUTLAY 5807 Machinery, Tools & Instruments 8,189 81,451 8,466 8,000 9,757 5830 Automotive 39,094 82,523 48,289 33,000 59,200 TOTAL OUTLAY 47,283 163,974 56,755 41,000 68,957 TOTAL POLICE 3,284,715 3,423,947 3,416,588 3,474,109 3,627,367 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 78 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Chief 1.00 1.00 105,532 105,532 111,671 Assistant Chief 1.00 1.00 92,316 92,316 97,857 Investigator 1.00 1.00 84,462 84,462 89,610 Sergeant 1.00 1.00 74,808 74,808 76,697 Sergeant 1.00 1.00 75,000 75,000 76,859 Sergeant 1.00 1.00 73,451 74,451 76,667 Sergeant 1.00 1.00 72,753 73,753 76,859 Patrolman / Meg Officer 1.00 1.00 72,441 72,441 74,307 Patrolman / Detective 1.00 1.00 74,808 74,808 76,667 Patrolman / K-9 1.00 1.00 73,741 76,441 78,014 Patrolman / K-9 1.00 1.00 69,591 73,941 76,833 Patrolman 1.00 1.00 72,501 72,561 74,367 Patrolman 1.00 1.00 72,501 72,501 74,367 Patrolman 1.00 1.00 69,508 69,508 72,614 Patrolman 1.00 1.00 69,700 69,700 72,806 Patrolman 1.00 1.00 72,621 72,621 74,427 Patrolman 1.00 1.00 66,891 66,891 71,181 Patrolman 1.00 1.00 66,891 64,391 71,181 Patrolman 1.00 1.00 63,191 66,891 68,555 Patrolman 1.00 1.00 63,191 66,891 68,555 Patrolman 1.00 1.00 66,639 65,639 68,495 Patrolman 1.00 1.00 69,520 69,520 71,313 Patrolman 1.00 1.00 72,201 72,393 74,259 Police School Resource Officer 1.00 1.00 72,501 72,501 74,307 Police School Resource Officer 1.00 1.00 72,501 72,531 74,367 Police School Resource Officer 1.00 1.00 71,413 71,413 73,906 Admin Services Supervisor 1.00 1.00 53,037 54,037 58,289 Police Records Clerk II 0.73 0.73 28,891 28,891 31,112 Police Records Clerk II 0.63 0.63 25,494 25,494 26,850 Police Records Clerk I 0.50 0.50 18,588 18,588 19,146 Police Records Clerk I 0.50 0.50 18,588 18,588 19,146 Community Service Officer 0.50 0.50 12,754 13,054 13,456 SUBTOTAL 29.86 29.86 2,068,028 2,082,560 2,164,741 Less: School share of PSLO 108,208 108,223 111,290 TOTAL 29.86 29.86 1,959,820 1,974,337 2,053,451 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 79 CITY OF KAUKAUNA 2022 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. Page 7 - 80 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 62,670 43,668 52,713 52,713 55,635 Fringe Benefits 5151 Retirement Plan 000 00 5154 Social Security 1,049 731 904 1,057 807 5157 Group Health Insurance 000 00 5160 Group Life Insurance 000 00 5163 Workers Compensation 2,369 1,671 1,903 1,993 1,942 TOTAL PERSONNEL SERVICES 66,088 46,069 55,520 55,763 58,384 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,375 750 1,375 1,375 1,375 5499 Miscellaneous 400 0 400 400 400 TOTAL NON-PERSONNEL SERVICES 1,775 750 1,775 1,775 1,775 TOTAL SCHOOL PATROL 67,863 46,819 57,295 57,538 60,159 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 81 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard 0.26 0.26 7,614 7,614 8,036 Crossing Guard - Sub. 0.08 0.08 2,343 2,343 2,473 Crossing Guard - Sub. 0.08 0.08 2,343 2,343 2,473 Crossing Guard - Sub. 0.08 0.08 2,343 2,343 2,473 TOTAL 1.80 1.80 52,713 52,713 55,635 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL Page 7 - 82 Page 7 - 83 CITY OF KAUKAUNA 2022 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. Page 7 - 84 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 2,500 4,475 2,500 4,575 2,500 TOTAL NON-PERSONNEL SERVICES 2,500 4,475 2,500 4,575 2,500 TOTAL ALCOHOL & DRUG AWARENESS 2,500 4,475 2,500 4,575 2,500 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 85 CITY OF KAUKAUNA 2022 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. Page 7 - 86 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 1,500 785 3,000 1,100 1,200 5325 Contractual Services 3,000 3,600 15,000 8,000 10,000 TOTAL NON-PERSONNEL SERVICES 4,500 4,385 18,000 9,100 11,200 TOTAL BRIDGE MAINTENANCE 4,500 4,385 18,000 9,100 11,200 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 87 CITY OF KAUKAUNA 2022 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. Page 7 - 88 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 30,000 20,324 35,000 22,000 22,000 TOTAL NON-PERSONNEL SERVICES 30,000 20,324 35,000 22,000 22,000 TOTAL BUS SUBSIDIES 30,000 20,324 35,000 22,000 22,000 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 89 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING MISSION STATEMENT Develop and carry out the City’s capital improvement program including the design, construction, inspection and management of streets, sewers, sidewalks, associated rehabilitation programs and all other City public works projects. Operate and manage the City’s Sanitary Sewer Utility and Stormwater Utility. Implement the City’s Right-of-Way Management Ordinance requirements. Perform survey work, conduct traffic studies as required, review and inspect new construction and re-development sites, compile special assessments, and maintain official maps and records. 2022 Goals and Objectives Complete construction projects including sewer, stormwater, and paving in a timely, cost-effective manner while minimizing disruptions to residents and the travelling public. Work with the Wisconsin Department of Transportation, Wisconsin Department of Natural Resources, Outagamie County Highway Department, and other agencies as needed to effectively carry out the duties delegated to the Department of Public Works. Assist other City departments and department heads when requested. Work with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program and Clearwater Sustainability 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 by the HOVMSD and its consulting engineer. Work with the Wisconsin Department of Natural Resources to meet water regulations and improve storm water quality throughout the Municipal Separate Storm Sewer System (MS4). 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. Successfully complete the following projects:  2022 Concrete Street Paving Project  Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities  Alley Reconstruction Project  Concrete Sidewalk Replacement Project  Island Street Bridge & Street Replacement  Island / Elm Intersection Reconfiguration and Signalization  Elm/Thilmany Intersection Reconstruction  Lawe Street Sidewalk Installation and Curb Rehabilitation  Hillcrest Drive Sidewalk Installation and Curb Rehabilitation  Design and Construction of the Jonen Park Pavilion  K4 Basin Flood Storage Project  Glenview Ravine and Outfall Project  Erosion Control - Stormwater Outfa ll / Streambank Restoration Project Page 7 - 90 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2021 Accomplishments Completed construction projects in a timely, cost-effective manner. Successfully Completed the Following Projects:  2021 Concrete Street Paving Project  2021 Asphalt Street Paving Project  Alley Reconstruction Project  9th Street Water Main & Sanitary Sewer Project with Kaukauna Utilities  CTH Z - Asphalt Paving Project with Outagamie County  CTH Z - Curb Replacement and Sidewalk Installation Project  CTH J - Lawe Street Water Main & Sanitary Sewer Replacement Project with Kaukauna Utilities  Manhole Rehabilitation Project  Ducharme Street Culvert Replacement Project  Fox River Boardwalk Trail and Parking Lot  Completed the Nelson Family Heritage Crossing with Village of Little Chute  Outfall Rehabilitation at CTH ZZ (Former Hoersch Property)  Completed modifications to two ponds on Ann Street for flood storage Began Work on the Following Projects (Anticipated Final Completion in 2022):  Inside the Park Place Utility Installation and Grading  Grignon Park Utility Relay and Streambank Restoration Assisted other City departments and department heads when requested. Provided technical assistance, mapping and displays for multiple departments. Worked with the Heart of the Valley Metropolitan Sewerage District (HOVMSD) within the Capacity, Management, Operations, and Maintenance (CMOM) program and Clearwater Sustainability Program to reduce the amount of inflow and infiltration that enters the sanitary sewer system. This work included sewer rehabilitation projects, replacement of private sanitary sewer laterals, and other tasks deemed necessary by 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). Updated the Stormwater Pollution Prevention Plan (SWPPP) for the remodeled Municipal Facility, completed underground stormwater treatment practice at Municipal Facility, installed stormwater management pond at Inside the Park Place, and created/implemented a new Public Outreach and Education program. Began the process of establishing a Wetland Mitigation Bank as part of the Haas Road Park area and began the process of creating an onsite wetland mitigation project to enhance and restore wetlands on the Inside the Park Place recreational area. Worked with Outagamie County on the reconstruction of CTH Z. Worked with Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects, and street patching on 9th Street, Lawe Street and White City Area, and continued planning for 5- year CIP and upcoming lead water service replacement projects. Page 7 - 91 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 300,730 299,562 307,395 308,895 297,631 5104 Temporary Payroll 9,415 6,465 9,415 8,500 9,940 5107 Overtime Pay 0005 0 0 5119 Longevity Pay 1,073 1,235 1,127 1,295 1,320 Fringe Benefits 5151 Retirement Plan 20,372 21,988 20,825 22,699 21,179 5152 Residency 11,360 11,389 11,683 11,683 12,147 5154 Social Security 23,224 22,812 23,738 25,850 25,070 5157 Group Health Insurance 65,137 65,425 68,601 68,601 68,393 5160 Group Life Insurance 754 849 754 881 925 5163 Workers Compensation 11,764 12,512 11,478 13,035 11,718 TOTAL PERSONNEL SERVICES 443,829 442,236 455,016 461,489 448,323 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,200 1,595 2,000 0 2,000 5208 Travel - City Business 1,850 1,865 1,850 1,600 300 5211 Education & Memberships 600 42 600 230 300 Purchased Services 5303 Communications 1,200 1,200 1,200 1,200 1,200 5315 Maintenance - Office Equipment 1,300 1,168 1,500 200 1,000 5318 Maintenance - Automotive 400 0 400 0 0 5321 Maintenance - Other Equipment 200 0 200 0 0 5325 Contractual Services 3,500 303 3,000 600 1,000 5334 Printing Expense 200 610 200 2,000 1,500 5340 Rent - Equipment 1,500 741 1,300 800 1,000 Supplies 5401 Office Supplies 900 526 800 500 800 5402 Desktop Printing Expense 300 0 250 0 100 5407 Automotive Supplies 1,000 887 1,000 1,000 1,000 5410 General Supplies 1,500 927 1,400 800 1,000 5431 Postage 01 3 0 0 0 TOTAL NON-PERSONNEL SERVICES 16,650 9,877 15,700 8,930 11,200 OUTLAY 5807 Machinery, Tools & Instruments 0 1,381 0 0 0 TOTAL OUTLAY 0 1,381 0 0 0 TOTAL ENGINEERING 460,479 453,494 470,716 470,419 459,523 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 92 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 113,297 113,297 116,696 Senior Project Engineer 1.00 1.00 81,422 81,422 85,751 Project Engineer 1.00 1.00 73,537 75,037 79,871 Planning/Engineering Tech. 0.60 0.60 39,139 39,139 40,313 TOTAL 3.60 3.60 307,395 308,895 322,631 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION Page 7 - 93 CITY OF KAUKAUNA 2022 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. Page 7 - 94 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 65,000 84,355 75,000 55,000 75,000 5325 Contractual Services 425 415 425 425 425 Supplies 5410 General Supplies 15,000 8,482 12,000 6,000 12,000 5499 Miscellaneous 000 00 TOTAL NON-PERSONNEL SERVICES 80,425 93,252 87,425 61,425 87,425 TOTAL EQUIP MAINTEN & REPLACE 80,425 93,252 87,425 61,425 87,425 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 95 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY MISSION STATEMENT The forestry department is responsible for the planting, trimming and removal of trees, stumps and brush from terraces or from areas where it interferes with city property. It is also responsible for the removal of trees and branches after storms, and to maintain clearance over streets and walks. Page 7 - 96 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 500 0 0 0 0 5325 Contractual Services 2,500 (892) 2,500 2,500 2,500 Supplies 5407 Automotive Supplies 3,500 3,553 4,000 3,800 4,000 5410 General Supplies 1,500 3,149 1,500 1,500 1,500 5425 Botanical & Agricultural 2,200 0 2,000 8 1,000 TOTAL NON-PERSONNEL SERVICES 10,200 5,810 10,000 7,808 9,000 TOTAL FORESTRY 10,200 5,810 10,000 7,808 9,000 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 97 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL MISSION STATEMENT The mission of snow and ice control department is to keep streets and city owned sidewalks open to traffic in all winter conditions and to provide skid-free pavement surfaces at intersections, stop and yield signs. Responsibilities include ordering, mixing and stockpiling of chips and salt, application of these materials, plowing, removal, and hauling of snow. Also included is the removal of snow and ice from private walks when not performed by owners. Private work is billed to the property owner. Page 7 - 98 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 5,000 11,264 5,000 10,000 5,000 5322 Maintenance - Roads & Walks 48,000 61,218 48,000 40,000 48,000 5328 Advertising 650 1,145 850 800 850 Supplies 5407 Automotive Supplies 28,500 17,343 28,500 21,000 28,500 5410 General Supplies 16,000 4,040 16,000 12,000 16,000 TOTAL NON-PERSONNEL SERVICES 98,150 95,009 98,350 83,800 98,350 TOTAL SNOW & ICE CONTROL 98,150 95,009 98,350 83,800 98,350 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 99 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET D EPARTMENT 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. 2020-2021 Goals and Objectives Continue to provide effective and efficient direction and control of the Street and Park Departments. Maintain the city’s designation, ”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 in 2021 is 2011Kubota Tractor (108), 2006International with Sander, plow and wing (208), 2008 Chevy 4 X 4 (11). 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, Haas Road Park and the new shared bridge and trail with Little Chute. Page 7 - 100 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET D EPARTMENT ADMINISTRATION 2020 - 2021 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 28th year in a row as a “Tree City USA” by the National Arbor Day Foundation. The award identifies the city as one, which realizes the benefits of tree planting and maintenance of the urban forest. Personnel from the street and park department continued to participate in various educational opportunities. Safety training sessions were attended in Confined Space Training, Hearing Conservation, Vehicle Safety and Maintenance, Blood Borne Pathogens etc. 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 and removal of City trees affected by 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, Shared walking trail and Bridge, Construction of ball diamonds and continued maintenance in many areas and city parks. Continue to adjust and perfect automated collection. Page 7 - 101 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET D EPARTMENT ADMINISTRATION 2021 - 2022 Goals and Objectives Continue to provide effective and efficient direction and control of the Street and Park Departments. Maintain the cities designation, “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 2022 is the 2010 Pelican St. sweeper (#25), 2007 2 1/2 ton dump truck (#216), 2007 2 ½ ton dump truck (#217) 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 regarding the Emerald Ash Borer. Continue to clean, inspect and rebuild city sewers. Continue to build and maintain new equipment and property at Jonen Park, Dog Walking Park, moving forward with the development of Anderson Park and Haas Road Park while maintaining and upgrading all city parks and downtown plazas. 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. Page 7 - 102 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 124,437 129,259 125,189 123,189 128,429 5119 Longevity Pay 660 660 745 325 360 Fringe Benefits 5151 Retirement Plan 8,444 8,529 8,501 8,337 8,371 5152 Residency 2,555 1,368 0 0 0 5154 Social Security 9,570 9,383 9,634 9,449 9,852 5157 Group Health Insurance 31,715 45,313 45,824 47,272 46,005 5160 Group Life Insurance 449 385 449 163 171 5163 Workers Compensation 3,187 3,638 3,098 3,235 3,086 TOTAL PERSONNEL SERVICES 181,017 198,535 193,440 191,970 196,274 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 2,261 1,500 0 1,500 5211 Education & Memberships 000 00 Purchased Service 5303 Communications 300 350 300 300 300 5325 Contractual Services 1,100 2,975 2,500 2,400 2,500 5328 Advertising 200 0 0 0 0 Supplies 5401 Office Supplies 850 412 800 500 500 5402 Desktop Printing Expense 300 610 300 500 500 5410 General Supplies 150 0 150 0 100 TOTAL NON-PERSONNEL SERVICES 4,400 6,607 5,550 3,700 5,400 TOTAL ST DEPT ADMINISTRATION 185,417 205,142 198,990 195,670 201,674 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 103 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 83,254 83,254 85,751 Administrative Assistant 1.00 1.00 41,935 39,935 42,678 TOTAL 2.00 2.00 125,189 123,189 128,429 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 104 Page 7 - 105 CITY OF KAUKAUNA 2022 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. Page 7 - 106 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 218,000 234,389 211,000 206,000 210,000 5321 Maintenance - Other Equipment 1,200 0 600 0 600 TOTAL NON-PERSONNEL SERVICES 219,200 234,389 211,600 206,000 210,600 TOTAL STREET LIGHTING 219,200 234,389 211,600 206,000 210,600 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 107 CITY OF KAUKAUNA 2022 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 Page 7 - 108 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,188,567 1,154,109 1,209,767 1,214,067 1,252,553 5104 Temporary Payroll 54,000 52,653 54,000 56,500 54,000 5107 Overtime Pay 85,000 94,069 85,000 81,000 85,000 5110 Shift Premium Pay 700 425 700 360 700 5113 Job Class Premium Pay 6,900 4,299 6,900 5,800 6,900 5119 Longevity Pay 5,465 4,310 5,370 4,495 4,480 5125 Call Time 000 00 Fringe Benefits 5151 Retirement Plan 86,848 87,385 88,272 88,136 87,726 5152 Residency 35,252 36,438 36,133 40,495 41,956 5154 Social Security 99,210 93,797 100,825 100,707 104,030 5157 Group Health Insurance 384,928 379,259 399,323 418,252 439,089 5160 Group Life Insurance 3,234 2,944 3,234 2,329 2,445 5163 Workers Compensation 50,676 50,139 49,159 51,492 48,987 5166 Unemployment Insurance 0 177 0 0 0 TOTAL PERSONNEL SERVICES 2,000,780 1,960,004 2,038,683 2,063,633 2,127,866 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 250 300 300 300 5309 Water, Sewer & Electric 06 0 0 0 0 5312 Maintenance - Building 15,000 8,131 7,000 12,000 10,000 5318 Maintenance - Automotive 000 00 5322 Maintenance - Roads & Walks 72,000 70,762 72,000 55,000 65,000 5325 Contractual Services 13,500 29,811 15,000 10,000 15,000 5328 Advertising 000 00 Supplies 5407 Automotive Supplies 12,000 11,299 12,000 14,000 12,000 5410 General Supplies 11,000 7,389 8,000 7,000 8,000 TOTAL NON-PERSONNEL SERVICES 123,800 127,702 114,300 98,300 110,300 OUTLAY 5807 Machinery, Tools & Instruments 000 00 TOTAL OUTLAY 000 00 TOTAL STREET MAINTENANCE 2,124,580 2,087,706 2,152,983 2,161,933 2,238,166 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 109 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 67,563 71,863 76,068 Heavy Equipment Operator 5.50 5.50 342,843 342,843 353,103 Tandem Trucks 1.50 1.50 92,088 92,088 94,854 Small Truck Driver 2.00 2.00 119,220 119,220 122,784 Park Man 4.00 4.00 237,686 237,686 244,813 Laborer 6.00 6.00 350,367 350,367 360,931 TOTAL 20.00 20.00 1,209,767 1,214,067 1,252,553 CITY OF KAUKAUNA 2022 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET MAINTENANCE Page 7 - 110 Page 7 - 111 CITY OF KAUKAUNA 2022 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. Page 7 - 112 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,250 80 1,250 500 1,250 5325 Contractual Services 3,500 3,707 3,500 3,500 3,500 Supplies 5407 Automotive Supplies 1,400 1,237 1,500 1,000 1,500 5410 General Supplies 9,000 12,305 9,000 9,000 9,000 5413 Chemical & Ordnance 7,500 9,241 8,000 8,000 8,000 TOTAL NON-PERSONNEL SERVICES 22,650 26,569 23,250 22,000 23,250 TOTAL STREET SIGNS & MARKERS 22,650 26,569 23,250 22,000 23,250 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 113 CITY OF KAUKAUNA 2022 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. Page 7 - 114 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 6,200 4,642 5,500 5,000 5,000 5325 Contractual Services 8,000 12,765 9,000 13,500 9,000 Supplies 5410 General Supplies 0 51 0 75 0 TOTAL NON-PERSONNEL SERVICES 14,200 17,458 14,500 18,575 14,000 OUTLAY 5807 Machinery, Tools & Instruments 4,500 0 4,500 0 4,500 TOTAL OUTLAY 4,500 0 4,500 0 4,500 TOTAL TRAFFIC CONTROL 18,700 17,458 19,000 18,575 18,500 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 115 CITY OF KAUKAUNA 2022 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. Page 7 - 116 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,500 975 1,500 1,400 1,500 5328 Advertising 600 664 0 0 0 Supplies 5407 Automotive Supplies 800 455 800 600 800 5410 General Supplies 300 148 300 0 300 TOTAL NON-PERSONNEL SERVICES 3,200 2,242 2,600 2,000 2,600 TOTAL WEED CONTROL 3,200 2,242 2,600 2,000 2,600 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 117 CITY OF KAUKAUNA 2022 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. Page 7 - 118 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 60,000 61,807 60,000 50,000 60,000 5325 Contractual Services 000 00 5328 Advertising 000 00 Supplies 5404 Clothing Expense 300 263 300 300 300 5407 Automotive Supplies 32,000 25,346 30,000 30,000 30,000 5410 General Supplies 1,000 414 1,000 0 1,000 TOTAL NON-PERSONNEL SERVICES 93,300 87,830 91,300 80,300 91,300 TOTAL REFUSE COLLECTION 93,300 87,830 91,300 80,300 91,300 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 119 CITY OF KAUKAUNA 2022 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. Page 7 - 120 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 169,000 315,053 145,000 145,000 132,500 5395 Recycling Costs 5,000 4,045 4,000 6,500 7,000 TOTAL NON-PERSONNEL SERVICES 174,000 319,098 149,000 151,500 139,500 TOTAL REFUSE DISPOSAL 174,000 319,098 149,000 151,500 139,500 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 121 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS MISSION STATEMENT To provide adult citizens organized sports leagues to including men’s softball and adult coed kickball. 2020 - 2021 Goals and Objectives Add 1-2 new adult programs. 2020 - 2021 Accomplishments Added Be Active Community Challenge Added Adult Zumba Added Beginning/Intermediate Yoga 2021 - 2022 Goals and Objectives Add 1-2 new adult programs. Service Efforts: INDICATOR 2019 2020 2021 Number of teams 38 33* 33 Number of annual participants 570 495* 495 Adult Open Gym 10 0* 0* Fitness/Health Classes 27 10* 111* Photography 22 0* 1* PAC Trips 161 35* 4* Pickleball 41 40* 9* Outdoor Cooking W/Caste Iron - 17 7* *Registration has been affected by COVID-19. Page 7 - 122 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 39,436 68,381 40,113 40,866 42,092 5104 Temporary Payroll 26,324 11,460 28,166 15,325 22,793 5107 Overtime Pay 000 00 5119 Longevity Pay 460 460 520 520 540 Fringe Benefits 5151 Retirement Plan 8,017 8,188 8,158 8,310 8,243 5152 Residency 4,677 4,678 4,757 4,757 4,900 5154 Social Security 3,434 5,291 3,517 3,388 3,592 5157 Group Health Insurance 45,545 45,688 47,272 47,272 46,005 5160 Group Life Insurance 204 299 204 379 398 5163 Workers Compensation 2,003 3,462 1,997 3,658 3,730 5166 Unemployment Insurance 02 6 0 0 0 TOTAL PERSONNEL SERVICES 130,100 147,935 134,704 124,475 132,293 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 300 300 5325 Contractual Services 2,600 188 2,600 2,600 2,600 5328 Advertising 2,650 0 2,650 2,650 2,650 Supplies 5401 Office Supplies 500 203 500 500 500 5407 Automotive Supplies 400 28 400 400 400 5422 Data Processing Supplies 1,200 0 1,500 1,500 4,000 5428 Recreation 4,500 4,827 4,500 4,500 4,500 5431 Postage 1,200 0 1,200 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 13,350 5,547 13,650 13,650 16,150 TOTAL ADULT PROGRAM 143,450 153,482 148,354 138,125 148,443 2022 BUDGET CITY OF KAUKAUNA Page 7 - 123 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 26,427 26,427 27,220 Office Assistant 0.33 0.33 13,686 14,439 14,872 TOTAL 0.67 0.67 40,113 40,866 42,092 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS CITY OF KAUKAUNA Page 7 - 124 Page 7 - 125 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT 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. Page 7 - 126 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 23,000 23,717 24,000 24,000 24,000 5312 Maintenance - Building 4,000 1,698 3,000 3,000 3,000 5321 Maintenance - Other Equipment 450 198 450 0 450 5322 Maintenance - Roads & Walks 2,000 995 2,000 1,980 2,000 5325 Contractual Services 1,500 6,573 2,000 786 2,000 Supplies 5407 Automotive Supplies 2,000 750 1,500 800 1,000 5410 General Supplies 7,200 2,253 6,000 7,000 6,000 5425 Botanical & Agricultural 10,000 15,277 10,000 9,000 10,000 TOTAL NON-PERSONNEL SERVICES 50,150 51,461 48,950 46,566 48,450 OUTLAY 5801 Land & Buildings 8,000 3,075 8,000 0 5,000 TOTAL OUTLAY 8,000 3,075 8,000 0 5,000 TOTAL ATHLETIC FIELD 58,150 54,536 56,950 46,566 53,450 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 127 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: CIVIC PROMOTIONS MISSION STATEMENT Civic promotion is responsible for promoting the public image at the City. City-wide Events, Memorial Day contribution and Fox Cities Marathon are some of the programs supported by this department. Page 7 - 128 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 12,000 12,154 11,000 15,500 15,000 TOTAL NON-PERSONNEL SERVICES 12,000 12,154 11,000 15,500 15,000 TOTAL CIVIC PROMOTIONS 12,000 12,154 11,000 15,500 15,000 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 129 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: COMMUNITY CENTER MISSION STATEMENT This category is primarily related to programs offered to senior citizens. 2020 – 2021 Goals and Objectives Add 1-2 new programs 2020 - 2021 Accomplishments No new programs were added for this group due to COVID-19 2021 - 2022 Goals and Objectives Add 1-2 new programs Service Efforts: INDICATOR 2019 2020 2021 # of Community Room bookings 58 128* 310* # of 3 rd Street Conference Rm bookings 24 94* 46* # of Council Chamber bookings 88 - - # of Hydro View Room bookings 70 - - XYZ Group Participants 526 114* 24* Strong Bones/Bodies 223 49* 58* Stepping On - - - Stretching & Endurance 16 - - Better Brain Health - 2 4* Sip ‘N Swipe Cafe - 0* 1* * Affected by COVID-19. Page 7 - 130 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,200 0 1,200 1,200 1,200 Supplies 5428 Recreation 2,400 542 2,400 2,400 2,400 TOTAL NON-PERSONNEL SERVICES 3,600 542 3,600 3,600 3,600 OUTLAY 5804 Office Equipment 000 00 5807 Machinery, Tools & Instruments 0 15,868 0 0 0 TOTAL OUTLAY 0 15,868 0 0 0 TOTAL COMMUNITY CENTER 3,600 16,410 3,600 3,600 3,600 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 131 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT 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. 2020 - 2021 Goals and Objectives Add new classes/workshops Add additional instructors 2020 - 2021 Accomplishments The 2020-21 season was cancelled due to COVID-19 2021 - 2022 Goals and Objectives Add new classes/workshops Add additional instructors Service Efforts: INDICATOR 2019 2020 2021 Dance Lessons 352 124* 126* Beginner Dance Lessons 150 0* 119* Summer 92 0* 99* Tot Classes 15 13* 3* Workshops 6 0* 24* Competition Dance 73 0* 0* * Registration affected by COVID-19. Page 7 - 132 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55310 DEPARTMENT: DANCE CLASSES 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5104 Regular Payroll 0 (707) 0 0 0 5104 Temporary Payroll 41,640 19,102 42,481 22,350 43,930 5107 Overtime Pay 1,250 0 1,250 0 0 Fringe Benefits 5151 Retirement Plan 84 0 84 0 0 5154 Social Security 699 267 712 324 637 5163 Workers Compensation 1,576 784 1,536 845 1,533 TOTAL PERSONNEL SERVICES 45,249 19,445 46,063 23,519 46,100 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 340 1,000 1,000 1,000 5208 Travel - City Business 500 0 500 500 500 Purchased Services 5325 Contractual Services 6,325 6,138 8,925 8,925 8,925 5328 Advertising 2,450 0 2,450 2,450 2,450 5334 Printing Expense 1,000 0 1,000 1,000 1,000 Supplies 5404 Clothing Expense 21,000 1,896 21,000 21,000 21,000 5422 Data Processing Supplies 1,200 420 1,500 1,500 1,500 5428 Recreation 2,000 699 2,000 2,000 2,000 5431 Postage 1,200 28 1,200 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 36,675 9,521 39,575 39,575 39,575 TOTAL DANCE CLASSES 81,924 28,966 85,638 63,094 85,675 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 133 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: LIBRARY MISSION STATEMENT Enhance People’s Lives and Open Doors for Curious Minds. 2021 - 2022 Goals and Objectives Train staff and public on new discovery layer Begin implementing new strategic plan Update the policy handbook Clean up patron database and physical files Implement Capital Improvement Project: Library Safety & Security Upgrade Begin needs assessment of current collections Continue to work with landlord on lease issues 2020 - 2021 Accomplishments  Offered food pantry and pop-up food events  Started circulating hotspots, lapt ops and tablets for the community  Launched a new website  Installed an outdoor Wi-Fi access point in the garden  Prepped and handed out 3,500 Art & STEM Activity Kits for children and teens  Participated in Live from Hydro Park and took st orytime to three parks and one elementary school during the summer  Hosted six historical walki ng tours featuring local homes and downtown businesses  Nominated for the Heart of the Valley Community Partner of the Year Award  Implemented a Bader Philanthropies grant, which fu nded technology literacy classes for area seniors  Added grant funded STEM kits for circulation  Added early reader kits with grant writing support from KASD teacher Carrie Bartel  Hosted the first annual Library of Lights with support from Kaukauna Utilities 2020 - 2021 Goals and Objectives Launch new website Complete strategic plan Update the policy handbook Install outdoor Wi-Fi access point Install and train staff and public on new discovery layer Page 7 - 134 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: LIBRARY Service Efforts: “Thank you for all you are doing for the community at this time!” “I have always said it was because of the Kaukauna Library that my son got his love of reading! Thanks for all you do!!” “Thank you for keeping us reading through it all!” “My lil guy loves these [storytimes]. Thank you for putting them on YouTube so we can watch anytime.” “Thank you for the beautiful light display. It did not disappoint.” “Our library is such a blessing. Stuck at home...it’s so nice to get surprises at pick up. We got great books too. Thank you!!” “I want to say thank you personally for amazing social media that you have given since the pandemic has started. It has been wonderful!” “I just wanted to send a thank you! We just did our curbside pickup and I Was shocked at the amount of books that were picked out for us. I am so excited at all of these carefully picked choices for myself and my children. We are so lucky to have these services during this time because we miss our weekly library visits! Thank you so much.” "You are wonderful! I volunteer in the local history room of a library here in the Pittsburgh area. I can appreciate all the work that goes into preserving collections of materials and attest to how happy patrons are when they get great staff support." “Finally finished the biography for Norman Arthur Meinert that you so graciously helped to construct. I couldn't have done it without your assistance and it was greatly appreciated.”   2019 2020 % +/- 2021 (8 mos.) Explanation Visits 110,636 35,532 -67% 31,594 COVID Circulation 163,463 97,216 -41% 88,941 COVID Overdrive 19,121 22,725 +19% 15,218 People are increasingly using e- content; anticipate annual increases Teacher Packs 40 33 -18% 23 COVID Loan Rate 24,522 12,259 -50% 12,865 COVID Borrowing Rate 39,844 23,465 -41% 26,847 COVID Program Attendance 17,460 9,443 -46% 8,679 COVID Juvenile 15,440 7,090 -54% 7,816 Adult 2,020 2,353 +16% 863 Library Space Usage 1,931 432 -77% 219 COVID Study Rooms 1,027 205 -80% 169 Meeting Rooms 904 227 -75% 50 Computers Use 6,117 2,290 -63% 1,287 COVID Wi-Fi Usage 12,753 6,490 -49% 7,330 COVID Virtual Access 45,817 50,965 +11% 29,724 COVID Page 7 - 135 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55110 DEPARTMENT: LIBRARY 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 422,785 425,682 434,805 440,205 512,181 5104 Temporary Payroll 0 776 0 6,000 9,277 5151 Retirement Plan 18,826 19,002 19,343 19,445 23,160 5152 Residency 3,335 3,496 3,419 2,887 2,435 5154 Social Security 23,422 23,028 24,072 24,243 29,518 5157 Group Health Insurance 65,168 65,228 67,615 67,471 65,684 5160 Group Life Insurance 477 383 477 400 520 5163 Workers Compensation 803 804 826 848 991 TOTAL PERSONNEL SERVICES 534,816 538,399 550,557 561,499 643,766 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 250 0 300 0 1,400 5211 Education & Memberships 370 338 850 750 1,030 Purchased Services 5303 Communications 300 300 300 300 300 5306 Heating Fuels 7,500 4,028 6,500 6,000 6,500 5309 Water, Sewer & Electric 15,000 12,752 14,600 12,000 14,200 5312 Maintenance - Building 120,000 109,668 130,000 130,000 130,000 5313 Lease - Building 133,140 133,140 143,916 143,916 143,916 5325 Contractual Services 65,000 67,676 83,619 81,000 28,400 5328 Advertising 150 202 360 453 1,050 5331 General Insurance 8,600 8,036 8,600 8,303 7,847 5332 Shared Services 0 82,524 70,681 70,202 94,151 Supplies 5401 Office Supplies 5,000 5,050 5,000 4,750 5,000 5402 Desktop Printing Expense 804 2,276 3,000 3,050 3,000 5422 Data Processing Supplies 4,000 4,288 4,000 3,000 3,500 5431 Postage 450 673 800 600 800 5439 Lost & Paid Purchased 07 7 0 0 0 5441 Library Material 50,300 57,376 50,300 50,500 63,552 5442 Service Contracts 48,050 46,836 49,405 47,000 46,795 5444 Library Programs 2,000 1,822 2,000 1,300 2,000 5499 Miscellaneous 500 340 400 365 400 TOTAL NON-PERSONNEL SERVICES 461,414 537,403 574,631 563,489 553,841 OUTLAY 5804 Office Equipment 0 0 0 0 4,000 TOTAL OUTLAY 0 0 0 0 4,000 TOTAL LIBRARY 996,230 1,075,802 1,125,188 1,124,988 1,201,607 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 136 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Library Director 1.00 1.00 93,871 93,871 100,010 Asst Library Director 1.00 1.00 77,164 77,164 82,019 Technology Coordinator 1.00 1.00 54,079 54,079 55,701 Adult Services Librarian 0.00 1.00 0 0 53,326 Library Associate 1.00 1.00 41,753 42,253 44,963 Library Associate 0.53 0.53 19,703 20,703 20,294 Library Associate 0.53 0.53 18,846 19,846 20,294 Library Associate 0.53 0.53 18,846 19,846 20,294 Library Associate 0.53 0.53 19,096 19,596 20,294 Library Associate 0.53 0.53 18,681 19,181 19,848 Library Associate 0.53 0.53 18,681 19,681 19,848 Library Associate 0.53 0.53 18,431 14,231 18,158 Library Associate 0.53 0.53 18,025 23,025 18,566 Library Associate 0.53 0.53 17,629 16,729 18,566 TOTAL 8.77 9.77 434,805 440,205 512,181 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: LIBRARY CITY OF KAUKAUNA Page 7 - 137 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: SWIMMING POOL MISSION STATEMENT To provide aquatic programs including open swim, swim lessons, water aerobics, lap swimming, and swimming pool rentals to residents of the City of Kaukauna. To provide all necessary support staff for the safety of programs and facility usage. 2020 - 2021 Goals and Objectives Begin Phase 1 Implementation of Pool Master Plan Repaint the Pool Replace Water Heater on Men’s side of bathhouse Replace Pool Deck Furniture Replace Robot Vacuum Cleaner Replace John Deer Lawn Tractor 2020 - 2021 Accomplishments Completed Pool Master Plan Repainted Pool Men’s side Water Heater replacement put on hold for building project Replaced Water Heater for Concession Stand/Filter Building Replaced 40% of deck furniture. Replaced Robot Vacuum Cleaner Replaced John Deer Lawn Tractor Operated through COVID-19 Pandemic 2021 - 2022 Goals and Objectives Raise Private Funds for Pool Project Complete Design/Construction Documents for Pool Project Service Efforts: INDICATOR 2019 2020 2021 Days of operation 81 83 80 Daily attendance 39,823 17,875 30,076 Avg. daily attendance 492 215 376 Swimming lesson participants 1,699 465* 1430* Water aerobic participants 27 12* 31* Individual passes issued 622 230* 587* Pool rentals 46 37* 40* Discover SCUBA/Snorkeling 11 5* 8* *Registration has been affected by COVID-19. Page 7 - 138 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55410 DEPARTMENT: SWIMMING POOL 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 39,436 28,971 40,113 40,865 42,092 5104 Temporary Payroll 178,988 132,239 182,474 151,645 163,839 5113 Job Class Premium Pay 08 0 0 8 0 Fringe Benefits 5151 Retirement Plan 800 604 800 719 800 5152 Residency 000 0 0 5154 Social Security 5,612 5,846 5,715 5,326 5,596 5157 Group Health Insurance 000 0 0 5160 Group Life Insurance 000 0 0 5163 Workers Compensation 7,773 4,372 7,567 5,732 5,718 5166 Unemployment Insurance 0 277 0 0 0 TOTAL PERSONNEL SERVICES 232,609 172,389 236,669 204,295 218,045 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 646 2,000 2,000 2,000 5208 Travel - City Business 100 0 100 100 100 Purchased Services 5303 Communications 180 0 180 180 180 5306 Heatin g Fuels 8,000 6,655 8,000 8,000 8,000 5309 Water, Sewer & Electric 15,000 19,150 15,000 15,000 15,000 5312 Maintenance - Buildin g 20,000 5,445 20,000 20,000 20,000 5318 Maintenance - Automotive 1,500 14 1,500 1,500 1,500 5325 Contractual Services 21,085 18,480 23,085 23,085 26,985 5328 Advertisin g 2,550 0 2,550 2,550 2,550 Supplies 5401 Office Supplies 2,000 142 2,000 2,000 2,000 5404 Clothin g Expense 3,500 2,762 3,500 3,500 3,500 5407 Automotive Supplies 800 1,360 800 800 800 5410 General Supplies 3,500 5,244 3,500 3,500 3,500 5413 Chemical & Ordnance 4,125 5,846 4,125 4,125 4,125 5422 Data Processing Supplies 1,200 279 1,500 1,500 4,000 5425 Botanical & Agricultural 2,350 1,850 2,350 2,350 2,350 5428 Recreation 1,000 1,596 1,000 1,000 1,000 5431 Postage 1,200 0 1,200 1,200 1,200 5440 Concession Product 18,000 644 18,000 18,000 18,000 TOTAL NON-PERSONNEL SERVICES 108,090 70,115 110,390 110,390 116,790 OUTLAY 5804 Office Equipment 5,200 5,859 6,000 0 0 TOTAL OUTLAY 5,200 5,859 6,000 0 0 TOTAL SWIMMING POOL 345,899 248,363 353,059 314,685 334,835 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 139 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 26,427 26,427 27,220 Office Assistant 0.33 0.33 13,686 14,438 14,872 TOTAL 0.67 0.67 40,113 40,865 42,092 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: SWIMMING POOL Page 7 - 140 Page 7 - 141 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: YOUTH PROGRAMS MISSION STATEMENT To provide the youth of the City of Kaukauna with a broad range of programs to include a variety of sports programs, i.e. softball, soccer, T-ball, Rec-Ball, wrestling, flag football, baseball, and gymnastics. Provide all necessary staff for safe and adequate supervision of various programs and activities being offered. Provide staff for Safety Town and Kidz Academy programs. 2020 - 2021 Goals and Objectives Implement KRD Strategic Plan. Add 1-2 New Classes. Propose New Program Fee Structure. 2020 - 2021 Accomplishments Added Fly Tying Classes Added Esports Programs Added Babysitting Clinic (Cancelled due to COVID-19) 2021 - 2022 Goals and Objectives Add 1-2 New Classes. Propose New Program Fee Structure Page 7 - 142 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: YOUTH PROGRAMS Service Efforts: INDICATOR 2019 2020* 2021* Gymnastics participants 289 0* 301* Summer sports participants 177 86* 41* Boys volleyball league 44 41* 0* Flag football participants 68 0* 38* Football FUNdamentals participants 51 0* 61* Wrestling participants 176 0* 54* Winter basketball participants 100 0* 0* Kidz Academy participants 79 0* 33* Girls Softball participants 91 0* 77* Safety Town participants 60 40* 62* Disc Golf Instruction 11 0* 0* Volleyball Instruction 23 0* 32* Junior Golf League 53 0* 43* Pee Wee Golf 26 0* 27* Golf Instruction 23 0* 12* KidStage 32 0* 66* Martial Arts 27 13* 38* Archery Instruction 72 9* 0* Rifle Instruction 33 0* 0* Lil Mad Kat Art Classes 21 28* 52* Tree Climbing 17 10* 14* Beginning Sport Clays 17 0* 0* Kids Fun Runs 16 0* 0* Explore Bowhunting - - - Mother’s Day Balloon Bouquet - - - Cake Decorating - - - Youth Enrichment League 9 7* 16* Hunter’s Safety 15 25* -0* Elephant and Piggie Meet & Greet 31 - - SCRAPS Class 4 0* 0* Zumba Kids/Zumba Kids Jr 34 11* 8* Get Your Edge Sport Stacking Camp - 2* 20* Daddy – Daughter Dance - 86 0* Fly Tying for Beginners - - 14 Esports - - 30 Babysitting Clinc - - (42) 0* * Registration has been affected by COVID-19. Page 7 - 143 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55305 DEPARTMENT: YOUTH PROGRAMS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 39,436 27,184 40,113 40,865 42,092 5104 Temporary Payroll 59,318 5,694 60,355 29,803 42,324 5107 Overtime Pay 000 0 0 Fringe Benefits 5151 Retirement Plan 000 0 0 5152 Residency 000 0 0 5154 Social Security 3,877 1,924 3,944 3,558 3,834 5157 Group Health Insurance 000 0 0 5160 Group Life Insurance 54 0 60 0 0 5163 Workers Compensation 3,803 202 3,777 1,127 1,477 TOTAL PERSONNEL SERVICES 106,488 35,005 108,249 75,353 89,727 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 600 395 600 600 1,600 5208 Travel - City Business 000 0 0 5211 Education & Memberships 200 150 200 200 200 Purchased Services 5303 Communications 160 0 160 160 1,160 5318 Maintenance - Automotive 350 0 350 350 350 5325 Contractual Services 8,650 5,612 9,650 9,650 9,650 5328 Advertising 3,400 545 3,400 3,400 3,400 5386 Youth Baseball 000 0 0 5389 Girls Softball 12,000 293 12,000 12,000 12,000 5390 Youth Wrestling 7,000 1,377 7,000 7,000 7,000 Supplies 5401 Office Supplies 1,000 575 1,000 1,000 1,000 5404 Clothing Expense 8,500 1,031 8,500 8,500 8,500 5407 Automotive Supplies 500 56 500 500 500 5422 Data Processing Supplies 1,200 2,683 1,500 1,500 4,000 5428 Recreation 9,450 2,254 9,450 9,450 9,450 5431 Postage 1,200 0 1,200 1,200 1,200 TOTAL NON-PERSONNEL SERVICES 54,210 14,970 55,510 55,510 60,010 OUTLAY 5804 Office Equipment 000 0 0 TOTAL OUTLAY 000 0 0 TOTAL YOUTH PROGRAMS 160,698 49,975 163,759 130,863 149,737 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 144 NUMBER OF 2021 2022 FULL-TIME EQUIVALENTS 2021 ESTIMATED PROPOSED TITLE OF POSITION 2021 2022 BUDGET ACTUAL BUDGET Recreation Director 0.33 0.33 26,427 26,427 27,220 Office Assistant 0.33 0.33 13,686 14,438 14,872 TOTAL 0.67 0.67 40,113 40,865 42,092 CITY OF KAUKAUNA 2022 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: YOUTH PROGRAM Page 7 - 145 CITY OF KAUKAUNA 2022 BUDGET DIVISION: PARKS DEPARTMENT: PARKS MISSION STATEMENT The mission of the park department is to provide an aesthetically pleasing and open space program through planning, construction and effective maintenance. Activities of this department include park cleanup, maintenance of restroom facilities, turf care, (fertilizing, mowing, weed control), repair of benches, tables, grills and playground equipment. Page 7 - 146 FUND: 101 DIVISION: PARKS DEPT: 55200 DEPARTMENT: PARKS 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 35,000 35,753 35,000 35,000 35,000 5312 Maintenance - Building 3,000 795 2,000 6,000 2,000 5318 Maintenance - Automotive 000 0 0 5321 Maintenance - Other Equipment 29,000 28,662 30,000 25,000 30,000 5322 Maintenance - Roads & Walks 3,000 5,932 5,000 5,500 5,000 5325 Contractual Services 15,000 32,179 15,000 13,000 15,000 Supplies 5407 Automotive Supplies 5,000 6,271 7,000 7,000 7,000 5410 General Supplies 5,000 10,223 7,000 5,000 7,000 5416 Custodial Supplies 0 582 0 500 0 5425 Botanical & Agricultural 6,500 7,080 7,000 5,000 7,000 5437 Plumbing Supplies 1,500 167 1,500 1,000 1,500 5450 Dog Park Supplies 1,500 371 1,500 1,500 1,500 5460 Disk Golf Course Supplies 1,500 0 1,500 0 1,500 TOTAL NON-PERSONNEL SERVICES 106,000 128,012 112,500 104,500 112,500 OUTLAY 5807 Machinery, Tools & Instruments 0 3,504 0 1,900 0 5833 Park Equipment 3,300 3,921 3,300 0 3,300 TOTAL OUTLAY 3,300 7,425 3,300 1,900 3,300 TOTAL PARKS 109,300 135,436 115,800 106,400 115,800 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 147 CITY OF KAUKAUNA 2022 BUDGET DIVISION: OTHER DEPARTMENT: HEALTH INSURANCE MISSION STATEMENT This department accounts for the total health insurance cost of all City employees and reflects the transfer of most of these costs to various departments within the City. The unallocated portion represents the City's share of health insurance premiums for retired employees who have not reached Medicare eligible age. Page 7 - 148 FUND: 101 DIVISION: OTHER DEPT: 59475 DEPARTMENT: HEALTH INSURANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Fringe Benefits 5157 Group Health Insurance 249,475 235,344 256,539 274,300 268,666 TOTAL PERSONNEL SERVICES 249,475 235,344 256,539 274,300 268,666 TOTAL HEALTH INSURANCE 249,475 235,344 256,539 274,300 268,666 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 149 CITY OF KAUKAUNA 2022 BUDGET DIVISION: OTHER DEPARTMENT: PROPERTY & LIABILITY INSURANCE MISSION STATEMENT This department accounts for the total cost of employer insurances and consulting fees. These employer insurances include property, boiler, crime, public officials, automotive, general liability, police professional, errors and omissions, and umbrella insurances. Page 7 - 150 FUND: 101 DIVISION: OTHER DEPT: 59375 DEPARTMENT: PROPERTY & LIABILITY INSURANCE 2021 OBJECT 2020 2020 2021 ESTIMATED 2022 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5331 General Insurance 115,700 123,277 128,190 163,114 169,542 5332 Insurance Claim 0 117,094 0 0 0 TOTAL NON-PERSONNEL SERVICES 115,700 240,371 128,190 163,114 169,542 TOTAL LIABILITY & PROPERTY INS. 115,700 240,371 128,190 163,114 169,542 CITY OF KAUKAUNA 2022 BUDGET Page 7 - 151 Page 7 - 152 CITY OF KAUKAUNA 2022 BUDGET STORM WATER UTILITY SUMMARY The City of Kaukauna created a Storm Water Utility in July 2009 to facilitate compliance with various State and Federal regulations regarding the quality of storm water runoff and discharges. Since its inception, the storm water utility is starting to mature with growing infrastructure and capital assets. The city is continuously monitoring the financial metrics such as operating expense, depreciation, and debt coverage ratio all while meeting the state and federal regulations. The Storm water Utility is primarily funded by user fees in the form of an Equivalent Runoff Unit (ERU) Rate. An ERU is the average impervious area of a single family home. Impervious area refers to any surface that does not allow the natural infiltration of water into the soil (examples include roofs, patios, driveways, sidewalks, and pavement.). A Storm water utility fee is assessed for each ERU that a non- residential property possesses. The ERU rate is budgeted to increase $0.50 per ERU at $96/ERU/year for the 2022 budget. Non-residential properties that have more property than an average residential home is charged one ERU for every 2,944 sq. feet of impervious area of that property. The ERU is charged monthly. Each residential property is charge one ERU per year. The monthly charge per home is $8.00/month. In 2019, City Finance changed the way debt is being managed within this utility fund. Rather than having a few smaller bond issues, the city began borrowing 3 years of project costs at one time. This will save on issuance costs and to help better manage the debt coverage ratio. With the larger borrowing, it makes it easier to