2024-Proposed-Budget

Proposed Budget Fiscal year January 1, 2024 to December 31, 2024 Anthony J. Penterman Mayor CITY OF KAUKAUNA 2024 BUDGET ANTHONY J. PENTERMAN Mayor CITY COUNCIL 1st District – Marty DeCoster / Jennie Eggleston 2nd District – Kelli Antoine / John Moore 3rd District – Brian Schell / Mary Jo Kilgas 4th District – Pennie Thiele / Michael Coenen APPOINTED DEPARTMENT MANAGERS Director of Public Works – John Neumeier 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 – Shanon Swaney Police Chief – Jamie Graff City Clerk – Sally Kenney Rec & Comm Enrichment Director – Terri Vosters ELECTED OFFICERS City Attorney – Kevin Davidson Municipal Justice – John Van Drunen President of the Council – John Moore November 01, 2023 Dear President Moore and Members of the Common Council, The 2024 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 strategic partnerships and the ability to work together toward common goals. Across all departments and functions, we have an obligation to our residents and businesses to continue to provide excellent services, and as such, the 2024 Budget includes the following high priority items that allow us to enhance and improve our service delivery: 1. Property Tax Rate – The 2024 Budget will increase the City’s assessed tax rate by $0.46 per $1,000 of assessed value which is a 4.95% increase. 2. Property Tax Levy - The City’s tax levy increased $696,292 or 5.67%. Under state law, the levy is allowed to increase 5.67%, 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 2024 are $18,830.495 – an increase of 11.8%. This allows the City to continually 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 $5,836,346 on December 31, 2023. This fund balance exceeds the Council objective of $2,824,574 at year end, which allows the City to continue to receive excellent bond rating resulting in lower interest rates when issuing future debt. Keeping the fund balance at 30% operating is optimal in the credit industry. 5. Level of Service and Capital Improvements – The 2024 Capital Improvement Program will see investments in our community to provide long lasting, positive effects and spur urban growth. Demolition began last month on improvements to the Kaukauna Municipal Pool. Amenities are to include, a splash pad, a second 175-foot closed flume slide, an aqua climbing wall, and a 9 or 18-hole mini golf course. These much-needed upgrades will make our pool a destination for the whole family. Completion is anticipated for June 2024. The Capital Improvement Plan continues to invest in our parks. The Common Council approved $350,000 in ARPA (American Rescue Plan Act) funds to replace park equipment at La Follette Park, making it ADA accessible and inclusive for all. A pavilion available for rent will be constructed at Jonen Park. We will look to identify the best park location to construct a 6-8 court pickle ball complex. The reconstruction of our 2nd and 3rd street alley plazas will help enhance and attract people to our downtown business district. In addition, we will continue working with the KHS Civic Engagement Class on a multi-use stage/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 – Two large apartment developments are underway. The 3.4-acre Dreamville Site in the city's upper downtown will house two 4-story buildings with 90-units each and Legacy Creekside in Commerce Crossing will consist of five 3-story buildings with 175 units spanning over 11 acres of land. These 355 units will be market rate and will help with the city's much needed housing stock. Our Commerce Crossing Business Park is expanding with the annexation of 142+ acres of land into the City. A developer recently purchased 2 acres for the site of a 4-story 76 room hotel. And another purchased an 11-acre parcel for an independent living, assisted living, memory care community. We look forward to more development projects in NEW Prosperity Center in 2024. TANN Corporation, a global industrial air pollution control equipment company  broke ground on a 52,000+ sq. ft. facility in September. And last month. Straightline Refrigeration, a designer in ammonia refrigeration systems, broke ground on a 32,000+ industrial facility. The housing market in our community continues to grow strong, as the city has approved additional phases to several subdivisions. We estimate 74 new single family residential homes will be built by December 31, 2023 7. Statements on Budget – As a city, we have led with resilience, steadfast in our commitment to fiscal responsibility and 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 given to us by our citizens. This budget includes making the City Attorney office dedicate all its time and resources to addressing city‐specific matters. It reclassifies the Communications Coordinator to a full-time Marketing and Communications Manager. The primary functions of this position would be the development and execution of internal and external communications processes and procedures, the execution of strategic objectives and tactics specific to communications, the development and refinement of City branding and marketing materials. This budget also reclassifies the full-time Grignon Mansion Executive Director position to a full-time Community Enrichment Program Manager. This budget will see in initiatives from the City’s first ever Strategic Plan. This plan will serve as a roadmap that unites departments, helps guide resource allocation, fosters sustainable growth, and considers the quality of life for residents and City operational needs. We believe that through forward thinking and creativity, this plan will help create a more unified direction for City operations. My continuing focus is to foresee the long-term needs of our City, making decisions that will benefit our community's future. The 2024 budget reflects this unwavering pledge to provide the highest caliber services to each resident and business. Looking forward, we continue our commitment to balance fiscal responsibility while meeting the City Council priorities of public safety, essential services, sound infrastructure, and enriching community programs. Sincerely, Anthony J. Penterman Mayor CITY OF KAUKAUNA 2024 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 ........................................................... 3-16 Special Assessment Fund Revenue & Expenditure Summary .......................................................... 3-17 Grignon Mansion Fund Revenue & Expenditure Summary ............................................................... 3-18 Solid Waste Fund Revenue & Expenditure Summary ....................................................................... 3-19 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-20 Redhill Landfill Fund Revenue & Expenditure Summary ................................................................... 3-21 Nelson Crossing Fund Revenue & Expenditure Summary ................................................................ 3-22 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-23 Industrial Park Fund Revenue & Expenditure Summary ................................................................... 3-24 Space Needs Fund Revenue & Expenditure Summary ..................................................................... 3-25 Municipal Services Department Building Fund Revenue & Expenditure Summary .......................... 3-26 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-27 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-29 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-30 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-31 Tax Incremental District #9 Fund Revenue & Expenditure Summary ............................................... 3-32 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-33 Tax Incremental District #11 Fund Revenue & Expenditure Summary ............................................. 3-34 Tax Incremental District #12 Fund Revenue & Expenditure Summary ............................................. 3-35 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-36 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 Tax Revenue Comparison ................................................................................................................. 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 2024 BUDGET TABLE OF CONTENTS LONG-TERM DEBT PAGE Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 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 Human Resources ............................................................................................................................. 7-32 Information Technology ...................................................................................................................... 7-36 Mayor ................................................................................................................................................. 7-40 Municipal Service Building ................................................................................................................. 7-44 Municipal Justice ................................................................................................................................ 7-46 Mailroom and Office Supplies ............................................................................................................ 7-50 Planning/Community Development .................................................................................................... 7-52 SPAR Building Maintenance .............................................................................................................. 7-56 Public Safety Expenditures Detail: Ambulance ......................................................................................................................................... 7-58 Building Inspection ............................................................................................................................. 7-62 Fire ..................................................................................................................................................... 7-66 Fire Safety .......................................................................................................................................... 7-72 Police .................................................................................................................................................. 7-76 School Patrol ...................................................................................................................................... 7-82 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-86 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-88 Bus Subsidy ....................................................................................................................................... 7-90 Engineering ........................................................................................................................................ 7-92 Equipment Maintenance & Replacement ........................................................................................... 7-98 Forestry .............................................................................................................................................. 7-100 Snow & Ice Control ............................................................................................................................ 7-102 Street Department Administration ...................................................................................................... 7-104 Street Lighting .................................................................................................................................... 7-110 CITY OF KAUKAUNA 2024 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Maintenance ............................................................................................................................ 7-112 Street Signs & Markers ...................................................................................................................... 7-116 Traffic Control ..................................................................................................................................... 7-118 Weed Control ..................................................................................................................................... 7-120 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-122 Refuse Disposal ................................................................................................................................. 7-124 Community Enrichment Expenditures Detail: Adult Sports ........................................................................................................................................ 7-126 Athletic Fields ..................................................................................................................................... 7-130 Civic Promotions ................................................................................................................................ 7-132 Community Center ............................................................................................................................. 7-134 Dance Classes ................................................................................................................................... 7-136 Grignon Mansion ................................................................................................................................ 7-140 Library ................................................................................................................................................ 7-144 Swimming Pool .................................................................................................................................. 7-148 Youth Sports ...................................................................................................................................... 7-152 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-156 1000 Islands Environmental Center ................................................................................................... 7-158 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-164 Property & Liability Insurance ............................................................................................................ 7-166 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 2024 BUDGET EARLY HISTORY OF KAUKAUNA Loc ated 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 Archaeol ogical 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. T he 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.” F ur 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. T he 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 po pulation 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. K nown 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 2024 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 eventually 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 2024 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. Factories 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. Kaukauna, 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 Wisconsin. (Madison, WI: Wisconsin Historical Society Press, 2001). Mason, Carol L. “The 1993 Fur Trade Era Survey of the Fox River Corridor 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 2024 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 2024 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 2024 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 2024 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 2024 operating budget does not anticipate any reduction in services. The 2024 capital improvement budget includes approximately $2,835,000 for street and sidewalk improvements, $2,875,000 for utility improvements, $696,000 for municipal equipment, $1,050,000 for park improvements and $1,700,000 for Platform Fire Ladder Truck. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2024 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 2024 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 $8.00 to $8.75 per hundred cubic feet effective July 1, 2023. This rate is budgeted to remain the same for budget year 2024. The storm sewer utility rate was increased from $108 per ERU per year to $118 per ERU per year effective July 1, 2023. This rate is budgeted to increase to $126 per ERU per year for the 2024 budget. The assessed tax rate for the City is projected to increase by $0.47 or 4.95%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to increase at 8.39%. Page 1 - 6 CITY OF KAUKAUNA 2024 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 $6,319,334 meets the City Council directive. This projected balance is considerably more than the City Council directive. Fifteen percent (15%) of the 2024 budget of $18,830,495 equals $2,824,574. 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 2024 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 63.6% of the allowable legal limit as of December 31, 2023. However, approximately 15.4% of the allowable legal limit is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8, 9, 10, 11 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 2024 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2024 is balanced and provides for the needs and requirements of the City. The budget for 2024 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, 1000 Islands Environmental Center, Grignon Mansion, and sewerage system. 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, 11 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 2024 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 42.7% of General Fund revenue, is budgeted to increase 6.4%. 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, 2.72%, 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 27.2% of all general fund revenue, is budgeted to increase $798,617 or 18.50%. Most of this increase is due to the ACT 12 Funding. 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 63.6%. It is the goal of management to maintain long- term debt in maturity terms of ten years or less. Approximately 15.4% of the current outstanding debt is the result of debt incurred in Tax Incremental District Nos. 4, 5, 6, 8, 9, 10, 11 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 2024 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 2024 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2024 Capital Projects Budget will require the issuance of approximately $5,500,000 of general obligation long-term debt of which $1,700,000 is for the Platform Fire Ladder Truck. The five-year Capital Improvement Program plan will require future debt issues of approximately $5,000,000 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 $5,836,346 as of December 31, 2023. 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 2024 since general fund balance exceeds the year-end target of $2,824,574. 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 $1,986,106 or 11.8%. The property tax component increased $483,370 or 6.4%. 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 2024, this tax represents 10.6% of total general fund revenue sources. This tax source is budgeted to stay flat in 2023. 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 $798,617. State shared revenue and expenditure restraint are budgeted to also increase $657,239 this year. This increase is largely due to the Act 12 Funding. The State highway aids are budgeted to increase $119,274. This revenue source contains an element of uncertainty since shared revenue is often a topic at the State level when the discussion turns toward tax relief or when the State is experiencing difficult economic times. General Fund Expenditures - The City has settled labor contracts with the International Association of Fire Fighters AFL-CIO Kaukauna Local 1594 unit as well as the Kaukauna Professional Police Association for the 2024 budget. The 2023 general fund expenditure budget of $18,830,495 increased $1,746,106 or 10.4%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $415,685 in revenues for 2024. 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 2024 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 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 achieved. 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 2024 budget process appears on the following page. Page 1 - 11 2024 Budget Preparation and Approval Process Schedule  August 2– Distribution of 5 Year Capital Improvement Project CIP to Department Managers  August 7 – Distribution of Budget Worksheets to Department Managers  September 1 – Review CIP Internally with Department Heads  September 8 – Non –Personnel Budgets Due  September 18 – through 22 – Administrative Budget Round Table (Discuss Budget Items) as an Aggregate  September 19 – Present 5-year Capital Improvement CIP to Council for Feedback  October 3 – Present Non-Personnel Items and Tax Rate to Council for feedback  October 17 – Present Personnel items to Council for feedback  Week of October 23rd – Print Budget Books and Distribute  October 26 – Submit Public Hearing Notice to Clerk for Class 1 posting at least 15 days prior to Hearing  November 1 – Proposed Budget Presentation to Committee of the Whole at 6pm  November 21 – Public Hearing and Budget Adoption Page 1 - 12 CITY OF KAUKAUNA 2024 BUDGET Organizational Chart PLANNING AND COMMUNITY DEVELOPMENT Director of Planning and Community Development Associate Planner Planning/Engineering Technician (.4 FTE) Community Development Coordinator APPOINTED COMMITTEES LIBRARY Library Director Asst Library Director Adult Services Librarian Youth Services Librarian Technology Coordinator Library Assistant-Comm. Coord. Administrative Coordinator Library Assistants (P/T) On-Call Library Assistants 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 ASSESSMENT Contracted Service POLICE Police Chief Assistant Chief Lieutenant / Investigator Detective Sergeant Patrol Officer Liaison Officer Admin Services Supervisor Records Clerks (P/T) Crossing Guards (P/T) Community Service Officer (P/T) FIRE Fire Chief Assistant Chief(s) Assistant Chief of Training Lieutenant / Paramedic Driver Engineer / Paramedic Firefighter / Paramedic Firefighter (POC) PUBLIC WORKS Director of Public Works RECREATION Recreation Program Manager Office Assistant INSPECTION Inspector Code Enforcement Officer 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 (P/T) 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 HR/Payroll Generalist Communications Manager INFORMATION TECHNOLOGY IT Manager COMMUNITY ENRICHMENT Community Enrichment Director Enrichment Coordinator Grignon Mansion Exective Director Community Enrichment Program Manager 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 1.50 0.00 0.00 1.50 0.00 0.00 0.00 0.00 Community Enrichment 1.00 0.00 0.00 1.00 0.00 2.00 1.00 0.30 2.00 0.00 0.30 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 4.00 0.50 0.00 4.00 0.50 0.00 0.00 0.00 0.00 Human Resources 1.00 0.00 0.00 2.00 0.00 0.00 3.00 0.00 0.00 1.00 0.00 0.00 Information Technology 1.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 Mayor 2.00 0.00 0.00 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Municipal 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. 3.21 0.00 2.00 3.40 0.00 0.00 3.40 0.00 0.00 0.00 0.00 0.00 Building Inspection 1.00 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 21.00 0.00 18.00 21.00 0.00 18.00 0.00 0.00 0.00 Police 27.00 2.86 0.00 28.00 2.86 0.00 28.00 2.86 0.00 0.00 0.00 0.00 School Patrol 0.00 1.80 0.00 0.00 0.00 1.80 0.00 0.00 1.80 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Street Dept. Administration 2.00 0.00 0.30 2.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 Street Maintenance 20.00 0.00 2.10 19.00 0.00 7.00 19.00 0.00 7.00 0.00 0.00 0.00 Street Signs & Markers 0.00 0.00 0.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Weed Control 0.00 0.00 1.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Refuse Collection 0.00 0.00 1.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Adult Sports 0.67 0.00 8.00 0.67 0.00 8.00 0.67 0.00 8.00 0.00 0.00 0.00 Grignon Mansion 0.00 0.00 0.00 1.00 0.00 0.00 0.70 0.00 0.00 -0.30 0.00 0.00 Athletic Fields 0.00 0.00 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Library 5.00 4.77 0.00 6.00 4.24 8.00 6.00 4.24 8.00 0.00 0.00 0.00 Swimming Pool 0.67 0.00 40.00 0.67 0.00 42.00 0.67 0.00 42.00 0.00 0.00 0.00 Youth Sports 0.67 0.00 15.00 0.67 0.00 17.00 0.67 0.00 17.00 0.00 0.00 0.00 Parks 0.00 0.00 1.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1000 Islands Environmental Center 0.00 0.00 0.00 1.00 1.75 0.00 1.00 1.75 0.00 0.00 0.00 0.00 Storm Sewer Maintenance 0.75 0.00 0.00 0.75 0.00 0.00 0.75 0.00 0.00 0.00 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 1.75 0.00 0.06 2.75 0.00 0.00 2.75 0.00 0.00 0.00 0.00 0.00 TOTAL 97.81 11.68 127.96 103.00 11.35 139.80 103.70 11.65 139.80 0.70 0.30 0.00 2024 BUDGET CITY OF KAUKAUNA DEPARTMENTAL POSITION SUMMARY 2023 2024 INCREASE/DECREASE2022 Page 1 - 14 CITY OF KAUKAUNA 2024 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2022 2023 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 7,562,310 8,045,681 483,370 6.39% DEBT SERVICE (301 Fund) 4,222,817 4,435,704 212,887 5.04% Nelson Crossing (224 Fund) 3,500 3,500 0 0.00% Park & Pool Improvement (422 Fund) 500,000 500,000 0 0.00% TOTAL MUNICIPAL LEVY 12,288,627 12,984,885 696,257 5.67% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2022 & 2023 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2022 2023 (DECREASE) 2022 2023 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 12,288,229.33 12,984,521.32 696,291.99 5.67 8.89940 8.19048 (0.70892) (7.97) KAUKAUNA SCHOOL DISTRICT * 8,302,713.99 9,717,713.99 1,415,000.00 17.04 6.01301 6.12981 0.11680 1.94 FOX VALLEY TECHNICAL COLLEGE * 1,110,232.16 1,110,232.16 0.00 0.00 0.80405 0.70032 (0.10373) (12.90) OUTAGAMIE COUNTY * 4,365,636.75 4,474,777.67 109,140.92 2.50 3.16169 2.82263 (0.33906) (10.72) ENVIRONMENTAL TIF DISTRICT NO. 1 113,616.26 112,697.90 (918.35) (0.81) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 3,813.39 130,098.63 126,285.25 3311.63 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 244,373.88 382,355.65 137,981.78 56.46 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 902,745.58 954,704.34 51,958.76 5.76 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 80,517.20 127,357.91 46,840.71 58.17 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 28,821.27 37,813.39 8,992.12 31.20 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 95,268.58 178,200.44 82,931.85 87.05 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 87,726.76 153,330.53 65,603.77 74.78 --- --- --- --- SUBTOTAL 27,623,695.15 30,363,803.94 2,740,108.79 9.92 18.87815 17.84324 (1.03491) (5.48) STATE CREDIT - SCHOOLS * (1,630,779.61) (1,630,779.61) 0.00 0.00 (1.11445) (0.95830) 0.15615 14.01 NET LEVY AND TAX RATE 25,992,915.54 28,733,024.33 2,740,108.79 10.54 17.76370 16.88494 (0.87876) (4.95) *Estimated amounts 2024 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2022 & 2023 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2022 2023 (DECREASE) 2022 2023 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 12,288,229.33 12,984,521.32 696,291.99 5.67 9.43045 9.89683 0.46638 4.95 KAUKAUNA SCHOOL DISTRICT * 8,302,713.99 9,717,713.99 1,415,000.00 17.04 6.37181 7.40686 1.03505 16.24 FOX VALLEY TECHNICAL COLLEGE * 1,110,232.16 1,110,232.16 0.00 0.00 0.85203 0.84622 (0.00581) (0.68) OUTAGAMIE COUNTY * 4,365,636.75 4,474,777.67 109,140.92 2.50 3.35035 3.41068 0.06033 1.80 ENVIRONMENTAL TIF DISTRICT NO. 1 113,616.26 112,697.90 (918.35) (0.81) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 3,813.39 130,098.63 126,285.25 3311.63 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 244,373.88 382,355.65 137,981.78 56.46 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 902,745.58 954,704.34 51,958.76 5.76 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 80,517.20 127,357.91 46,840.71 58.17 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 28,821.27 37,813.39 8,992.12 31.20 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 95,268.58 178,200.44 82,931.85 87.05 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 87,726.76 153,330.53 65,603.77 74.78 --- --- --- --- SUBTOTAL 27,623,695.15 30,363,803.94 2,740,108.79 9.92 20.00464 21.56059 1.55595 7.78 STATE CREDIT - SCHOOLS * (1,630,779.61) (1,630,779.61) 0.00 0.00 (1.18095) (1.15794) 0.02301 1.95 NET LEVY AND TAX RATE 25,992,915.54 28,733,024.33 2,740,108.79 10.54 18.82369 20.40265 1.57896 8.39 *Estimated amounts 2024 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2024 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2022 & 2023 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2022 2023 (DECREASE) % REAL ESTATE Residential 1,044,777,000 1,073,412,500 28,635,500 2.74% Commercial 207,911,000 211,371,100 3,460,100 1.66% Manufacturing 94,445,300 91,500,500 (2,944,800) -3.12% Agricultural 42,700 43,600 900 2.11% TOTAL REAL ESTATE 1,347,176,000 1,376,327,700 29,150,800 2.16% PERSONAL PROPERTY Machinery, Tools & Patterns 19,790,700 17,814,100 (1,976,600) -9.99% Furniture, Fixtures & Equipment 9,231,700 9,996,900 765,200 8.29% All Other Personal Property 4,710,500 4,202,000 (508,500) -10.80% TOTAL PERSONAL PROPERTY 33,732,900 32,013,000 (1,719,900) -5.10% TOTAL ASSESSED VALUATION 1,380,908,900 1,408,340,700 27,430,900 1.99% TOTAL ASSESSED VALUATION Calumet County 63,700 63,800 100 0.16% Outagamie County 1,380,908,900 1,408,340,700 27,431,800 1.99% TOTAL ASSESSED VALUATION 1,380,972,600 1,408,404,500 27,431,900 1.99% TOTAL CITY (Excluding TID Increments) Calumet County 47,400 47,600 200 0.42% Outagamie County 1,463,262,700 1,701,697,500 238,434,800 16.29% TOTAL INCLUDING TID INCREMENTS 1,463,310,100 1,701,745,100 238,435,000 16.29% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 6,018,400 6,316,000 297,600 4.94% TID NO. 4 202,000 7,291,200 7,089,200 3509.50% TID NO. 5 12,944,800 21,428,600 8,483,800 65.54% TID NO. 6 47,819,600 53,505,100 5,685,500 11.89% TID NO. 8 4,265,100 7,137,600 2,872,500 67.35% TID NO. 9 1,526,700 2,119,200 592,500 38.81% TID NO. 10 5,046,500 9,987,000 4,940,500 97.90% TID NO. 11 4,647,000 8,593,200 3,946,200 84.92% TOTAL TID INCREMENTS 82,470,100 116,377,900 33,907,800 41.12% TOTAL EXCLUDING TID INCREMENTS 1,380,792,600 1,585,319,600 272,342,800 19.72% ASSESSMENT RATIO - OUTAGAMIE CTY 94.4% 82.8% 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 1,073,412,500 211,371,100 91,500,500 43,600 17,814,100 9,996,900 4,202,000 Assessed Value Real Estate and Personal Property 2024 BUDGET City of Kaukauna Assessed Value By Property Type Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2014 8,203,280 4,293,750 2015 8,340,330 4,461,991 2016 8,377,385 3,951,698 2017 8,823,643 3,946,541 2018 8,990,163 4,426,051 2019 9,277,707 4,611,615 2020 9,626,857 4,759,586 2021 10,336,537 4,436,475 2022 12,288,627 4,668,449 2023 12,984,885 5,836,346 * * Preliminary estimate for 2024 budget 2024 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE - UNASSIGNED FOR THE FISCAL YEARS 2014 THROUGH 2023 Page 2 - 6 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 4,293,750 4,461,991 3,951,698 3,946,541 4,426,051 4,611,615 4,759,586 4,436,475 4,668,449 5,836,346 FUND BALANCE FISCAL YEAR 2024 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, 2022 Inventories and Prepaid Expenses 72,988 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 75,540 1,047,288 5,490,495 4,026,851 0 1,091,633 1,659 0 Unassigned 4,668,449 0 0 0 0 0 0 0 0 Total 5,151,437 75,540 1,047,288 5,490,495 4,026,851 0 1,091,633 1,659 0 PROJECTED CHANGE IN FUND BALANCE FROM 2022 OPERATIONS Revenues And Operating Transfers In 17,639,840 40,000 185,333 7,009,585 10,317,616 27,000 1,290,000 4,914 0 Expenditures And Operating Transfers Out (16,471,943) (40,000) (255,000) (7,124,276) (4,395,220) (27,000) (922,780) (2,828) 0 Total 1,167,897 0 (69,667) (114,691) 5,922,396 0 367,220 2,086 0 ADJUSTMENTS TO FUND BALANCE Transfers to Other Funds 0 0 0 0 0 0 0 0 0 Transfers From Other Funds 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 0 0 0 0 0 BALANCE AS OF DECEMBER 31, 2023 Inventories and Prepaid Expenses 72,988 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 410,000 75,540 1,047,288 5,490,495 4,026,851 0 1,091,633 1,659 0 Unassigned 5,836,346 0 (69,667) (114,691) 5,922,396 0 367,220 2,086 0 Total 6,319,334 75,540 977,621 5,375,804 9,949,247 0 1,458,853 3,745 0 2024 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2023 Page 2 - 8 CITY OF KAUKAUNA 2023 2022 2022 2023 ESTIMATED 2024 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUES General 15,751,680 15,637,396 16,844,389 17,639,840 18,830,495 Special Revenues 1000 Islands 196,000 253,721 45,000 40,000 40,000 Redevelopment Authority 116,000 189,443 117,000 185,333 153,000 Special Assessment 1,680,000 1,088,270 1,230,000 1,290,000 1,275,000 Grignon Mansion 71,175 85,448 27,000 27,000 35,000 Solid Waste 380,000 382,194 385,000 382,000 395,000 Vehicle Registration Fee 170,000 146,451 170,000 153,586 165,000 RedHill Landfill 87,000 79,219 75,000 76,023 86,000 Nelson Crossing 2,516 3,400 4,986 4,914 4,987 Subdivision Fee 30,000 5,588 20,100 10,868 57,000 Debt Service 6,360,866 6,303,799 6,906,787 7,009,585 7,364,954 Capital Projects 9,048,300 7,919,645 7,749,000 10,317,616 9,031,000 Industrial Park 150,000 226,960 450,000 0 0 Space Needs Fund 0 161,056 0 0 0 Municpal Services Building 500 9,379 5,000 35,325 15,000 Tax Incremental Districts (TIDs) 2,738,946 3,025,210 6,509,690 8,369,399 9,482,548 Enterprise Storm Water Utility 1,330,500 1,360,623 1,568,835 1,533,500 1,874,101 Sanitary Sewer Utility 3,447,049 3,742,517 4,312,969 4,469,729 4,837,500 TOTAL REVENUES 41,560,532 40,620,317 46,420,756 51,544,718 53,646,585 2024 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 CITY OF KAUKAUNA 2023 2022 2022 2023 ESTIMATED 2024 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET EXPENDITURES General 15,751,680 15,349,736 16,844,389 16,471,943 18,830,495 Special Revenue 1000 Islands 266,330 331,134 40,000 40,000 40,000 Redevelopment Authority 100,000 52,316 100,000 255,000 150,000 Special Assessment 1,715,000 1,290,241 1,209,000 922,780 2,290,000 Grignon Mansion 75,720 75,842 27,000 27,000 35,000 Solid Waste 411,000 432,015 455,000 383,000 455,000 Vehicle Registration Fee 200,000 200,000 200,000 200,000 185,000 RedHill Landfill 150,000 52,066 50,000 62,393 225,000 Nelson Crossing 1,432 1,610 4,972 2,828 4,973 Subdivision Fee 0 0 0 0 0 Debt Service 6,358,295 6,499,550 7,029,330 7,124,276 7,433,920 Capital Projects 7,906,000 5,244,769 11,608,758 4,395,220 11,041,000 Industrial Park 1,000 852 1,000 1,875 241,000 Space Needs Fund 295,587 98,534 0 0 0 Municpal Services Building 0 16,337 612 49,297 35,612 Tax Incremental Districts (TIDs) 2,852,257 5,927,160 6,641,988 6,930,238 10,137,500 Enterprise Storm Water Utility 1,045,277 1,547,101 1,539,895 1,518,037 1,620,942 Sanitary Sewer Utility 3,229,878 4,113,928 3,906,819 3,933,860 3,991,940 TOTAL EXPENDITURES 40,359,455 41,233,193 49,658,763 42,317,747 56,717,382 2024 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 2 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 6,387,472 6,386,228 7,562,310 7,562,572 8,045,681 Public Accommodation Tax 2,000 4,938 5,000 5,130 5,000 In Lieu of Taxes - Utilities 2,303,492 2,148,876 2,207,245 2,132,563 1,996,105 In Lieu of Taxes - Round House 21,631 21,628 22,598 22,500 24,328 In Lieu of Taxes - Housing Authority 19,500 20,491 19,500 10,768 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 550 657 0 0 0 County Sales Tax 190,000 194,615 205,000 222,329 225,000 TOTAL TAXES 9,034,645 8,887,433 10,131,653 10,065,862 10,425,614 INTERGOVERNMENTAL State Shared Revenue State Expenditure Restraint 92,732 92,732 107,587 107,587 141,333 State Law Enforcement Grants 10,000 33,021 10,000 32,822 30,000 State Connecting Hwy Aid 75,337 75,337 75,433 75,433 91,666 State General Transportation Aid 329,362 338,893 337,832 337,876 365,696 State Personal Property Aid 93,179 93,179 93,179 93,179 93,179 State Computer Aid 66,998 66,998 66,998 66,998 66,998 Video Service Provider Aid 29,001 29,001 29,001 29,001 29,001 County Library Aid 291,275 291,275 305,325 305,325 307,428 TOTAL INTERGOVERNMENTAL 987,885 1,020,437 1,025,355 1,048,221 1,125,302 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 20,000 20,823 20,000 20,000 20,000 Bartender License 10,000 13,070 10,000 4,500 10,000 Cigarette License 300 270 300 210 300 Amusement 2,000 2,325 2,000 2,230 2,000 Weights & Measures 11,000 14,533 11,000 14,120 11,000 Electrical License 0 0 0 0 0 Chicken Permits 100 168 100 168 100 Constractor License 0 0 0 0 0 Misc. Licenses 500 515 500 500 500 Cable Television Franchise Fee 135,000 125,822 145,000 124,913 145,000 Non-business License Bicycle License 0 0 0 0 0 Dog and Cat License 4,500 2,851 4,500 2,885 4,500 Other License 0 0 0 0 0 Construction & Building Permits Right of Way Permits 0 62,865 5,000 15,000 5,000 Building Permits 220,000 220,700 275,000 282,964 278,000 Electrical Permit 0 0 0 0 0 Sign Permit 0 0 0 0 0 Other Permits 0 100 0 225 0 Law & Ordinance Violations Court Fines & Forfeitures 100,000 81,984 100,000 92,488 100,000 Police Fines 20,000 12,310 20,000 15,243 20,000 Police Fees 3,000 1,645 3,000 1,500 3,000 TOTAL REGULATION & COMPLIANCE 526,400 559,980 596,400 576,946 599,400 CITY OF KAUKAUNA 2024 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 1,000 1,250 1,000 1,200 1,000 General Government Fees 1,000 9 1,000 700 1,000 Real Estate Report Request Fees 14,000 12,100 14,000 12,275 14,000 Publication Fees 1,500 1,050 1,500 1,025 1,500 Law Enforcement Fees 3,000 80 3,000 256 3,000 Ambulance Fees - Covered Services 550,000 785,141 622,820 780,832 763,256 Other Public Safety 0 0 0 0 0 Highway & Street Dept Charges 150 650 150 1,316 150 Engineering Inspection Fees 0 0 0 0 0 Weed & Nuisance Control Charges 5,000 4,350 5,000 5,000 5,000 Alcohol & Drug Abuse Donations 1,500 316 1,500 750 1,500 Library Fines & Fees 7,000 7,719 7,000 6,704 7,000 Park Fees 0 309 200 100 200 1000 Islands User Fees 0 0 18,000 15,503 15,000 Community Center Fees 1,500 181 500 200 500 Swimming Pool Fees 135,000 123,023 100,000 111,774 159,775 Community Enrichment Event Fees 40,000 42,049 41,033 44,551 41,033 Recreation Fees 165,000 132,665 177,000 104,236 118,000 Plan Deposits 0 0 0 0 0 TOTAL CHARGES FOR SERVICE 925,650 1,110,893 993,703 1,086,422 1,131,914 USE OF MONEY & PROPERTY Interest on Investments 50,000 172,879 50,000 853,329 150,000 1000 Island Interest on Investments 0 0 6,000 6,000 7,500 Nicholas Farm Sign Rental 2,500 2,500 2,500 2,500 2,500 Sale of City Equipment 1,000 23,632 1,000 0 1,000 Insurance Recovery 0 8,490 0 21,500 0 TOTAL USE OF MONEY & PROPERTY 53,500 207,501 59,500 883,329 161,000 OPERATING TRANSFERS IN Grant Funds 1,000 10,622 1,000 4,122 1,000 Grignon Mansion Donations & Contributions 0 0 20,000 20,000 28,000 Grignon Mansion Community Foundation 0 0 7,000 7,000 7,000 1000 Island Donations & Contributions 0 0 15,000 15,000 15,000 1000 Island Kaukauna School District Aids 0 0 15,000 15,000 15,000 1000 Island Outagamie County Aids 0 0 10,000 10,000 10,000 Other Payments 5,000 11,863 7,600 33,570 7,600 Solid Waste Fund 186,000 186,000 229,000 152,000 229,000 Storm Water Utility 88,070 88,070 89,319 89,319 93,915 Sanitary Sewer Utility 122,654 122,654 123,581 123,581 128,803 Industrial Park Repayment 0 0 0 0 240,000 Kaukauna Utility Contribution 150,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 552,724 569,209 667,500 619,592 925,318 Application of Unassigned Fund Balance 410,000 0 32,000 0 425,000 TOTAL NON-COVERED SERVICES 12,490,803 12,355,452 13,506,111 14,280,372 14,793,547 2024 BUDGET REVENUES - NON-COVERED SERVICE Page 3 - 4 CITY OF KAUKAUNA GENERAL FUND 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Shared Revenue - Covered Services 2,170,162 2,169,627 2,168,948 2,168,948 2,726,936 Expend Restraint - Covered Services 180,010 180,010 208,846 208,846 274,352 Fire Insurance Dues - Covered Services 50,000 56,114 55,000 62,543 55,000 State Connecting Hwy Aid - Covered Services 32,287 32,287 32,328 32,328 39,286 General Transportation Aid - Covered Services 806,368 790,750 827,105 827,213 895,324 TOTAL INTERGOVERNMENTAL 3,238,827 3,228,788 3,292,228 3,299,879 3,990,898 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 17 50 15 50 Garbage Collection - Covered Services 1,500 0 1,000 0 1,000 Recycling Proceeds 5,500 31,583 25,000 31,431 25,000 Snow Removal - Covered Services 15,000 21,555 20,000 28,143 20,000 TOTAL CHARGES FOR SERVICE 22,050 53,155 46,050 59,589 46,050 TOTAL - COVERED SERVICES 3,260,877 3,281,943 3,338,278 3,359,468 4,036,948 TOTAL REVENUE SOURCES 15,751,680 15,637,396 16,844,389 17,639,840 18,830,495 2024 BUDGET REVENUE - COVERED SERVICE Page 3 - 5 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2023 2024 Page 3 - 6 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET GENERAL GOVERNMENT Assessment 59,702 52,687 48,150 47,150 47,650 Auditing Services 28,000 18,156 28,000 30,371 27,500 City Attorney 135,962 142,925 154,171 150,307 212,473 City Clerk 253,976 260,700 263,051 261,872 271,196 Commissioners 4,574 4,573 4,573 4,573 4,573 Common Council 41,583 50,947 50,426 45,956 54,646 Community Enrichment 196,174 154,363 223,590 212,737 250,379 Elections 39,391 29,671 32,727 17,883 42,039 Finance 397,527 348,279 393,387 418,951 401,019 Human Resources 210,718 315,760 328,438 325,934 415,536 Information Technology 360,152 344,783 364,198 367,358 405,134 Mayor 210,334 202,921 211,417 201,182 220,800 Municipal Building Maintenance 109,531 113,070 116,150 103,025 114,500 Municipal Judge 41,394 40,836 47,669 47,757 53,634 Office Equipment & Supplies 15,600 23,663 17,600 16,300 19,800 Planning/Community Development 296,951 254,656 349,545 347,811 385,077 SPAR Builidng Maintenance 74,350 70,738 71,900 60,460 70,100 TOTAL GENERAL GOVERNMENT 2,475,919 2,428,730 2,704,992 2,659,627 2,996,056 PUBLIC SAFETY Ambulance 77,105 95,461 88,375 81,901 91,475 Building Inspection 173,941 277,658 296,015 214,688 219,492 Police 3,627,367 3,645,895 3,892,019 3,812,724 4,072,379 School Patrol 60,159 52,002 61,883 61,813 63,454 TOTAL PUBLIC SAFETY 3,938,572 4,071,017 4,338,292 4,171,126 4,446,800 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 2,500 4,536 2,500 2,500 2,500 TOTAL HEALTH & SOCIAL SERVICES 2,500 4,536 2,500 2,500 2,500 TRANSPORTATION Bridge Maintenance 11,200 4,638 16,200 10,000 13,200 Bus Subsidies 22,000 23,199 22,000 44,000 44,000 Engineering 459,523 420,979 452,231 443,598 476,764 Equipment Maintenance & Replacement 87,425 90,629 92,425 79,550 92,200 Forestry 9,000 14,813 20,000 22,900 16,500 Street Department Administration 201,674 201,730 196,136 194,106 208,368 Street Lighting 210,600 242,578 210,200 242,200 241,000 Street Maintenance 2,238,166 2,087,850 2,224,156 2,217,418 2,349,101 CITY OF KAUKAUNA 2024 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TRANSPORTATION (CON'T) Street Signs & Markers 23,250 19,567 27,250 28,200 27,250 Traffic Controls 18,500 10,771 24,400 28,600 23,000 Weed Control 2,600 3,474 3,600 2,400 3,800 TOTAL TRANSPORTATION 3,283,938 3,120,227 3,288,598 3,312,972 3,495,183 COMMUNITY ENRICHMENT Adult Programs 148,443 138,060 162,428 130,757 137,857 Athletic Field 53,450 52,050 61,000 49,809 59,000 Civic Promotions 15,000 20,162 15,000 11,000 15,000 Community Center 3,600 1,566 3,600 2,000 3,000 Dance Classes 85,675 43,341 86,967 34,636 49,755 Grignon Mansion 0 0 81,138 79,207 75,111 Library 1,201,607 1,201,655 1,300,162 1,291,748 1,378,259 Swimming Pool 334,835 348,607 353,897 276,036 371,671 Youth Programs 149,737 128,708 171,828 110,648 133,630 TOTAL COMMUNITY ENRICHMENT 1,992,347 1,934,149 2,236,020 1,985,840 2,223,283 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 115,800 129,223 157,000 253,800 148,000 1000 Islands Environmental Center 0 0 281,618 282,492 325,706 TOTAL CONSERVATION 115,800 129,223 438,618 536,292 473,706 OTHER Health Insurance 268,666 268,326 304,252 303,210 873,331 Property & Liability Insurance 169,542 180,352 186,027 210,199 197,555 TOTAL OTHER 438,208 448,678 490,279 513,409 1,070,886 Contingent Expenditures 410,000 0 32,000 0 425,000 Transfer to Debt Service 0 0 0 0 240,000 SUB-TOTAL NON-COVERED SERVICES 12,657,284 12,136,561 13,531,299 13,181,766 15,373,414 CITY OF KAUKAUNA 2024 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 8 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PUBLIC SAFETY Fire 2,757,981 2,807,406 2,933,525 2,916,507 3,068,181 Fire Safety 7,265 5,290 7,365 5,370 6,600 TOTAL PUBLIC SAFETY 2,765,246 2,812,696 2,940,890 2,921,877 3,074,781 SANITATION Refuse Collection 91,300 117,973 112,400 92,300 101,800 Refuse Disposal 139,500 140,634 139,000 137,000 139,000 TOTAL SANITATION 230,800 258,608 251,400 229,300 240,800 TRANSPORTATION Snow & Ice Control 98,350 141,871 120,800 139,000 141,500 TOTAL TRANSPORTATION 98,350 141,871 120,800 139,000 141,500 SUB-TOTAL COVERED SERVICES 3,094,396 3,213,175 3,313,090 3,290,177 3,457,081 TOTAL EXPENDITURES 15,751,680 15,349,736 16,844,389 16,471,943 18,830,495 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2024 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 $8,000,000 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2023 2024 Page 3 - 10 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 150 47,500 - 47,650 Auditing Services - 27,500 - 27,500 City Attorney 206,223 6,250 - 212,473 City Clerk 218,966 52,230 - 271,196 Commissioners 4,573 - - 4,573 Common Council 45,271 9,375 - 54,646 Community Enrichment 197,779 52,600 - 250,379 Elections 25,689 16,350 - 42,039 Finance 315,333 85,686 - 401,019 Human Resources 373,943 41,593 - 415,536 Information Technology 129,958 275,176 - 405,134 Mayor 210,500 10,300 - 220,800 Municipal Service Building - 109,500 5,000 114,500 Municipal Judge 38,484 13,650 1,500 53,634 Mailroom & Supplies - 19,800 - 19,800 Planning/Community Development 347,997 34,580 2,500 385,077 SPAR Building Maintenance - 70,100 - 70,100 TOTAL GENERAL GOVERNMENT 2,114,866 872,190 9,000 2,996,056 PUBLIC SAFETY Ambulance - 87,475 4,000 91,475 Building Inspection 131,542 87,950 - 219,492 Police 3,723,300 244,649 104,430 4,072,379 School Patrol 62,204 1,250 - 63,454 TOTAL PUBLIC SAFETY 3,917,046 421,324 108,430 4,446,800 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 2,500 - 2,500 TOTAL HEALTH & SOCIAL SERVICES - 2,500 - 2,500 TRANSPORTATION Bridge Maintenance - 13,200 - 13,200 Bus Subsidies - 44,000 - 44,000 Engineering 461,314 10,350 5,100 476,764 Equip Maintenance & Replacement - 92,200 - 92,200 Forestry - 16,500 - 16,500 Street Department Administration 201,068 7,300 - 208,368 Street Lighting - 241,000 - 241,000 Street Maintenance 2,230,101 118,000 1,000 2,349,101 Street Signs & Markers - 27,250 - 27,250 Traffic Controls - 15,000 8,000 23,000 Weed Control - 3,800 - 3,800 TOTAL TRANSPORTATION 2,892,483 588,600 14,100 3,495,183 CITY OF KAUKAUNA 2024 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 121,697 16,160 - 137,857 Athletic Field - 56,000 3,000 59,000 Civic Promotions - 15,000 - 15,000 Community Center - 3,000 - 3,000 Dance Classes 29,255 20,500 - 49,755 Grignon Mansion 66,341 8,770 - 75,111 Library 740,960 627,499 9,800 1,378,259 Swimming Pool 235,371 136,300 - 371,671 Youth Sports 88,630 45,000 - 133,630 TOTAL COMMUNITY ENRICHMENT 1,282,254 928,229 12,800 2,223,283 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 132,500 15,500 148,000 1000 Islands Environmental Center 240,506 82,900 2,300 325,706 TOTAL CONVERSATION 240,506 215,400 17,800 473,706 OTHER Health Insurance 873,331 - - 873,331 Property & Liability Insurance - 197,555 - 197,555 TOTAL OTHER 873,331 197,555 - 1,070,886 Contingent Expenditures 425,000 425,000 Transfer to Debt Service 240,000 240,000 SUB-TOTAL NON-COVERED SERVICES 11,320,486 3,890,798 162,130 15,373,414 CITY OF KAUKAUNA 2024 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 2,870,556 167,625 30,000 3,068,181 Fire Safety - 6,600 - 6,600 TOTAL PUBLIC SAFETY 2,870,556 174,225 30,000 3,074,781 TRANSPORTATION Snow & Ice Removal - 141,500 - 141,500 TOTAL TRANSPORTATION - 141,500 - 141,500 SANITATION Refuse Collection - 101,800 - 101,800 Refuse Disposal - 139,000 - 139,000 TOTAL SANITATION - 240,800 - 240,800 SUB-TOTAL COVERED SERVICES 2,870,556 556,525 30,000 3,457,081 TOTAL EXPENDITURES 14,191,042 4,447,323 192,130 18,830,495 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2024 BUDGET GENERAL FUND Page 3 - 13 PERSONNEL SERVICE 75% NON-PERSONNEL SERVICE 24% OUTLAY 1% CITY OF KAUKAUNA 2024 Budgeted General Fund Expenditures by Type Page 3 - 14 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 120,000 120,000 Kaukauna School District Aids 15,000 15,000 15,000 15,000 15,000 Outagamie County Aids 15,000 15,000 10,000 10,000 10,000 Interest Income 6,000 7,120 Center User Fees 18,000 15,068 Donations & Contributions 22,000 43,176 20,000 15,000 15,000 TOTAL REVENUE 196,000 215,364 45,000 40,000 40,000 PERSONNEL SERVICES Wages & Salaries Regular Payroll 150,809 150,288 Temporary Payroll 5,740 5,844 Longevity Pay 364 332 Fringe Benefits Retirement Plan 8,201 6,551 Residency 5,918 6,034 Social Security 11,620 9,116 Group Health Insurance 23,401 23,314 Group Life Insurance 322 266 Workers Compensation 4,555 4,002 TOTAL PERSONNEL SERVICES 210,930 205,747 0 0 0 NON-PERSONNEL SERVICES Travel/Training Travel - City Business 300 489 Education & Memberships 3,000 840 Center Maintenance Expendable Supplies 2,500 1,309 Animal & Bird Care 2,000 1,537 Programs 2,600 3,230 Conservancy Zone Maintenance 7,500 6,787 Purchased Service Communications 900 900 Heating Fuels 3,500 2,179 Water Sewer and Electric 11,000 7,873 Maintenance - Buildings 8,000 30,948 Maintenance - Automotive 500 297 Contractual Services 8,000 12,193 Supplies Office Supplies 1,500 409 Postage 100 118 Miscellaneous 4,000 4,514 Transfer to General Fund 0 40,000 40,000 40,000 Restricted/Other 0 51,765 TOTAL NONPERSONNEL SERVICES 55,400 125,387 40,000 40,000 40,000 TOTAL EXPENDITURES 266,330 331,134 40,000 40,000 40,000 OTHER FINANCING SOURCES Transfer from General Fund 0 38,357 0 0 TOTAL OTHER FINANCING SOURCES 0 38,357 0 0 0 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES (70,330) (77,413) 5,000 0 0 Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 0 Cash Balance at December 31, 2024 0 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES CITY OF KAUKAUNA 2024 BUDGET Page 3 - 15 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Loan Payments 100,000 159,917 105,000 128,391 105,000 Interest 16,000 29,525 12,000 56,942 48,000 TOTAL REVENUE 116,000 189,443 117,000 185,333 153,000 EXPENDITURES Economic Development 100,000 52,316 100,000 255,000 150,000 TOTAL EXPENDITURES 100,000 52,316 100,000 255,000 150,000 OTHER FINANCING SOURCES Application of Fund Balance 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 16,000 137,126 17,000 (69,667) 3,000 Cash Balance at December 31, 2022 1,047,288 Cash Balance at December 31, 2023 977,621 Cash Balance at December 31, 2024 980,621 CITY OF KAUKAUNA 2024 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206 & 218) REVENUE & EXPENDITURE SUMMARY Page 3 - 16 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Special Assessments 1,550,000 984,215 1,100,000 1,100,000 1,100,000 Interest On Special Assessments 130,000 104,056 130,000 190,000 175,000 TOTAL REVENUE 1,680,000 1,088,270 1,230,000 1,290,000 1,275,000 EXPENDITURES Sanitary Sewer Improvements 0 (60,759) 0 0 0 Street Improvements 825,000 667,000 304,000 179,301 1,500,000 Sidewalk Improvements 470,000 212,000 500,000 178,140 260,000 Utility Systems Improvements 200,000 252,000 200,000 360,339 325,000 TOTAL EXPENDITURES 1,495,000 1,070,241 1,004,000 717,780 2,085,000 OTHER FINANCING USES Operating Transfer to Debt Service 220,000 220,000 205,000 205,000 205,000 TOTAL OTHER FINANCING SOURCES 220,000 220,000 205,000 205,000 205,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (35,000) (201,971) 21,000 367,220 (1,015,000) Cash Balance at December 31, 2022 1,091,633 Cash Balance at December 31, 2023 1,458,853 Cash Balance at December 31, 2024 443,853 2024 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 17 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Taxes 44,175 44,175 Community Foundation 7,000 4,088 7,000 7,000 7,000 Donations, Grants, Contirbtions 20,000 20,000 20,000 20,000 28,000 TOTAL REVENUE 71,175 68,263 27,000 27,000 35,000 PERSONNEL SERVICES Wages & Salaries Regular Payroll 50,341 50,359 Temporary Payroll 0 0 Longevity Pay 0 0 Fringe Benefits Retirement Plan 3,398 3,277 Residency 0 0 Social Security 3,851 3,770 Group Health Insurance 9,036 9,033 Group Life Insurance 37 39 Workers Compensation 1,757 1,581 TOTAL PERSONNEL SERVICES 68,420 68,058 0 0 0 NON-PERSONNEL SERVICES Travel/Training Seminar Expenses 500 0 Travel/City Business 500 0 Purchased Services Heating Fuel 1,200 1,866 Water Sewer and Electric 2,500 2,931 Grant Matching Expenditures 0 950 Maintenance Buildings 0 250 Contractrual Service 2,500 1,772 Supplies Office Supplies 100 14 Outlay - Office Equipment 0 0 TOTAL NONPERSONNEL SERVICES 7,300 7,784 0 0 0 TOTAL EXPENDITURES 75,720 75,842 0 0 0 OTHER FINANCING USES Transfer to General Fund 0 (17,185) 27,000 27,000 35,000 TOTAL OTHER FINANCING SOURCES 0 (17,185) 27,000 27,000 35,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (4,545) 9,606 0 0 0 Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 0 Cash Balance at December 31, 2024 0 CITY OF KAUKAUNA 2024 BUDGET GRIGNON MANSION (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 18 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Recycling And Garbage Collection 370,000 375,519 375,000 377,000 380,000 Other Revenue 10,000 6,675 10,000 5,000 15,000 TOTAL REVENUE 380,000 382,194 385,000 382,000 395,000 EXPENDITURES General Supplies 10,000 31,015 10,000 15,000 10,000 Refuse Disposal 215,000 215,000 216,000 216,000 216,000 TOTAL EXPENDITURES 225,000 246,015 226,000 231,000 226,000 OTHER FINANCING USES Transfer to General Fund 186,000 186,000 229,000 152,000 229,000 TOTAL OTHER FINANCING SOURCES 186,000 186,000 229,000 152,000 229,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (31,000) (49,821) (70,000) (1,000) (60,000) Cash Balance at December 31, 2022 61,639 Cash Balance at December 31, 2023 60,639 Cash Balance at December 31, 2024 639 CITY OF KAUKAUNA 2024 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 19 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Registration Fee 170,000 146,451 170,000 153,586 165,000 TOTAL REVENUE 170,000 146,451 170,000 153,586 165,000 EXPENDITURES 0 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 0 OTHER FINANCING USES Operating Transfer to Debt Service 200,000 200,000 200,000 200,000 185,000 TOTAL OTHER FINANCING SOURCES 200,000 200,000 200,000 200,000 185,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (30,000) (53,549) (30,000) (46,414) (20,000) Cash Balance at December 31, 2022 66,576 Cash Balance at December 31, 2023 20,162 Cash Balance at December 31, 2024 162 CITY OF KAUKAUNA 2024 BUDGET VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 20 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Thilmany Mill 65,000 60,253 55,000 53,275 64,000 Nicolet Mill 22,000 18,966 20,000 22,748 22,000 TOTAL REVENUE 87,000 79,219 75,000 76,023 86,000 EXPENDITURES Contractual Services 0 2,066 0 0 Park Equipment Outlay 150,000 0 0 0 175,000 Thilmany Tip Fee Expenditures 0 0 0 12,393 0 TOTAL EXPENDITURES 150,000 2,066 0 12,393 175,000 OTHER FINANCING USES Transfer to Capital Projects 0 50,000 50,000 50,000 50,000 TOTAL OTHER FINANCING SOURCES 0 50,000 50,000 50,000 50,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (63,000) 27,152 25,000 13,631 (139,000) Cash Balance at December 31, 2022 197,639 Cash Balance at December 31, 2023 211,270 Cash Balance at December 31, 2024 72,270 CITY OF KAUKAUNA 2024 BUDGET REDHILL LANDFILL FUND (222) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 1,800 1,800 3,500 3,500 3,500 Village of Little Chute Reimbursement 716 0 1,486 1,414 1,487 TOTAL REVENUE 2,516 1,800 4,986 4,914 4,987 EXPENDITURES Boardwalk Bridge Insurance 1,182 1,182 2,552 2,528 2,553 Boardwalk Bridge - Utilities 250 203 420 300 420 Boardwalk Bridge Maintenance 0 226 2,000 0 2,000 TOTAL EXPENDITURES 1,432 1,610 4,972 2,828 4,973 OTHER FINANCING SOURCES Transfer from General Fund 0 1,600 0 0 0 TOTAL OTHER FINANCING SOURCES 0 1,600 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 1,084 1,790 14 2,086 14 Cash Balance at December 31, 2022 1,659 Cash Balance at December 31, 2023 3,745 Cash Balance at December 31, 2024 3,759 CITY OF KAUKAUNA 2024 BUDGET NELSON CROSSING FUND (224) REVENUE & EXPENDITURE SUMMARY Page 3 - 22 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 3,783,090 3,783,090 4,222,817 4,222,817 4,435,704 Payment in Lieu of Tax 0 0 0 0 0 TOTAL REVENUE 3,783,090 3,783,090 4,222,817 4,222,817 4,435,704 EXPENDITURES Principal Payment 4,924,520 4,924,520 5,290,000 5,290,000 5,436,000 Interest Payment 1,433,025 1,433,024 1,624,330 1,624,330 1,882,920 Debt Service Fees 750 142,006 115,000 209,946 115,000 TOTAL EXPENDITURES 6,358,295 6,499,550 7,029,330 7,124,276 7,433,920 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (2,575,205) (2,716,460) (2,806,513) (2,901,459) (2,998,216) OTHER FINANCING SOURCES Refinancing Outstanding Debt 0 0 0 0 0 Premium Issuance (Interest Payment) 228,293 292,346 220,000 274,113 220,000 Operating Transfer In 2,349,483 2,228,363 2,463,970 2,512,655 2,709,250 TOTAL OTHER FINANCING SOURCES 2,577,776 2,520,709 2,683,970 2,786,768 2,929,250 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES 2,571 (195,752) (122,543) (114,691) (68,966) Operating Transfers 2023 2024 TID #4 158,825 50,750 TID #5 973,745 937,585 TID #6 191,425 210,800 TID #8 493,963 602,040 TID #9 0 0 TID #10 69,550 77,888 TID #11 0 0 ERTIF 171,463 165,188 Municpal Service Building Fund (404) 48,685 35,000 Vehicle Registration Fee Fund (221) 200,000 185,000 Transfer from General Fund 0 240,000 TIF Debt Repayment 0 0 Special Assessment Fund (215) 205,000 205,000 2,512,655 2,709,250 CITY OF KAUKAUNA 2024 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Interest Income 0 0 0 0 0 Other Revenue - Loan Repayment 0 0 0 0 0 Other Revenue - Land Sales 150,000 226,960 450,000 0 0 TOTAL REVENUE 150,000 226,960 450,000 0 0 EXPENDITURES Industrial Park Expenditures 1,000 852 1,000 1,875 1,000 TOTAL EXPENDITURES 1,000 852 1,000 1,875 1,000 OTHER FINANCING USES Repayment of Due To General Fund 0 0 0 0 240,000 Transfer to Debt Service Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 240,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 149,000 226,108 449,000 (1,875) (241,000) Cash Balance at December 31, 2022 319,455 Cash Balance at December 31, 2023 317,580 Cash Balance at December 31, 2024 76,580 CITY OF KAUKAUNA 2024 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 24 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 0 0 0 0 0 Other Revenue 0 1,997 0 0 0 TOTAL REVENUE 0 1,997 0 0 0 EXPENDITURES Space Needs 295,587 98,534 0 0 0 TOTAL EXPENDITURES 295,587 98,534 0 0 0 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 0 50,000 0 0 0 Transfer from Capital Projects Fund 0 109,059 0 0 0 TOTAL OTHER FINANCING SOURCES 0 159,059 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (295,587) 62,521 0 0 0 Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 0 Cash Balance at December 31, 2024 0 CITY OF KAUKAUNA 2024 BUDGET SPACE NEEDS FUND (403) REVENUE AND EXPENDITURE SUMMARY Page 3 - 25 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 0 0 0 0 0 Interest Income 500 9,379 5,000 35,325 15,000 Other Revenue 0 0 0 0 0 TOTAL REVENUE 500 9,379 5,000 35,325 15,000 EXPENDITURES Municipal Service Building 0 1,087 612 612 612 TOTAL EXPENDITURES 0 1,087 612 612 612 OTHER FINANCING SOURCES RDA Lease Bond 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 OTHER FINANCING USES RDA Principal Payment 0 0 0 0 0 RDA Interest Payment 0 0 0 48,685 35,000 Transfer to Capital Projects Fund 0 15,250 0 0 0 TOTAL OTHER FINANCING SOURCES 0 15,250 0 48,685 35,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 500 (6,959) 4,388 (13,972) (20,612) Cash Balance at December 31, 2022 780,755 Cash Balance at December 31, 2023 766,783 Cash Balance at December 31, 2024 746,171 CITY OF KAUKAUNA 2024 BUDGET MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 26 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 82,165 90,664 113,616 113,616 112,698 Personal Property State Aid 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 82,165 90,664 113,616 113,616 112,698 EXPENDITURES Remediation Cost 200 16,625 2,500 16,000 2,500 Marketing & Administration 150 481 500 150 500 TOTAL EXPENDITURES 350 17,106 3,000 16,150 3,000 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 270,068 270,068 270,068 270,068 420,000 TOTAL OTHER FINANCING SOURCES 270,068 270,068 270,068 270,068 420,000 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 0 0 0 0 0 Transfer to Debt Service Fund 152,056 152,056 171,463 171,463 165,188 TOTAL OTHER FINANCING SOURCES 152,056 152,056 171,463 171,463 165,188 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 199,827 191,570 209,222 196,072 364,511 Cash Balance at December 31, 2022 (558,653) Cash Balance at December 31, 2023 (362,582) Cash Balance at December 31, 2024 1,929 CITY OF KAUKAUNA 2024 BUDGET ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 27 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 113,051 124,744 3,813 3,813 130,099 Personal Property State Aid 4,929 4,929 4,929 4,929 4,929 State Computer Aids 3,492 3,492 3,492 3,492 3,492 Interest Income 200 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 121,672 133,166 12,234 12,235 138,520 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 Transfer From TID#6 as Recipient TID 88,393 88,393 0 0 0 TOTAL OTHER FINANCING SOURCES 88,393 88,393 0 0 0 EXPENDITURES Miscellaneous 0 3,269 28,000 8,100 20,000 Marketing & Administration 150 4,838 5,000 700 500 Developers Incentives 0 0 30,000 0 0 Storm Sewer Improvements 0 0 0 0 0 TOTAL EXPENDITURES 150 8,107 63,000 8,800 20,500 OTHER FINANCING USES Transfer to Debt Service Fund 77,100 77,100 158,825 158,075 50,750 Repayment of Due To Debt Service 121,120 0 0 0 0 Repayment of Due To General Fund 0 0 60,000 60,000 0 TOTAL OTHER FINANCING SOURCES 198,220 77,100 218,825 218,075 50,750 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 11,695 136,352 (269,591) (214,640) 67,270 Cash Balance at December 31, 2022 426,514 Cash Balance at December 31, 2023 211,874 Cash Balance at December 31, 2024 279,144 CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 28 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 415,013 457,940 244,374 244,374 382,356 Personal Property State Aid 1,828 1,828 1,828 1,828 1,828 State Computer Aids 152 152 152 152 152 In Lieu of Tax - Medical Facility 109,000 105,351 105,000 105,000 107,000 Interest Income 0 0 0 0 0 Other Revenue (Land Sales) 0 5,000 864,750 935,958 500,000 TOTAL REVENUE 525,993 570,271 1,216,104 1,287,312 991,336 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 1,700,000 6,000,000 Transfer From TID#6 as Recipient TID 537,500 537,500 537,500 537,500 240,000 TOTAL OTHER FINANCING SOURCES 537,500 537,500 537,500 2,237,500 6,240,000 EXPENDITURES Property Acquisition 1,300 1,742 1,450 1,000 1,450 Marketing & Administration 150 150 150 7,000 150 Developers' Incentive 0 0 0 323,000 7,377,000 TOTAL EXPENDITURES 1,450 1,892 1,600 331,000 7,378,600 OTHER FINANCING USES Transfer to Debt Service Fund 862,714 862,714 973,745 973,745 937,585 Repayment of Due To Debt Service 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 862,714 862,714 973,745 973,745 937,585 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 199,329 243,166 778,259 2,220,067 (1,084,849) Cash Balance at December 31, 2022 (3,973,127) Cash Balance at December 31, 2023 (1,753,060) Cash Balance at December 31, 2024 (2,837,909) CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerce Crossing" (Former Dog Track Site) Page 3 - 29 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 846,158 933,683 902,746 902,746 954,704 Personal Property State Aid 5,227 5,227 5,227 5,227 5,227 State Computer Aids 7,750 7,750 7,750 7,750 7,750 Interest Income 50 1 0 0 0 Other Revenue - Loan Repayment 13,933 77,012 0 0 0 TOTAL REVENUE 873,118 1,023,672 915,723 915,722 967,681 EXPENDITURES Marketing & Administration 150 111 20,000 20,000 18,000 Infrastructure Improvements 2,400 0 2,400 2,400 2,400 Storm Sewer Improvements 0 0 0 0 0 TOTAL EXPENDITURES 2,550 111 22,400 22,400 20,400 OTHER FINANCING USES Transfer to Debt Service Fund 196,675 196,675 191,425 191,425 210,800 Transfer to TID ERTID #1 270,068 270,068 270,068 270,068 420,000 Transfer to Fund 464 (TID #4) 88,393 88,393 0 0 0 Transfer to Fund 465 (TID #5) 537,500 537,500 537,500 537,500 240,000 TOTAL OTHER FINANCING SOURCES 1,092,636 1,092,636 998,993 998,993 870,800 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (222,068) (69,075) (105,671) (105,671) 76,481 Cash Balance at December 31, 2022 84,881 Cash Balance at December 31, 2023 (20,790) Cash Balance at December 31, 2024 55,691 CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 30 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 105,955 116,914 80,517 80,517 127,358 Personal Property State Aid 732 732 732 732 732 State Computer Aids 13,913 13,913 13,913 13,913 13,913 Interest Income 2,500 50,907 1,500 70,000 5,000 Other Revenue - Loan Repayment 0 0 80,747 80,747 80,747 TOTAL REVENUE 123,100 182,466 177,409 245,909 227,750 OTHER FINANCING SOURCES G.O. Borrowing 0 0 3,055,000 0 0 TOTAL OTHER FINANCING SOURCES 0 0 3,055,000 0 0 EXPENDITURES Trails & Walking Bridge 0 0 0 0 0 Marketing & Administration 2,013 14,411 5,000 150 150 Library Garden 0 0 0 0 0 Developers Incentives 0 3,158,750 3,600,000 0 0 Infrastructure Improvements 0 0 0 0 0 TOTAL EXPENDITURES 2,013 3,173,161 3,605,000 150 150 OTHER FINANCING USES Bond Issuance Expense 0 0 0 0 0 Transfer to Debt Service Fund 469,143 469,143 493,963 493,963 602,040 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 469,143 469,143 493,963 493,963 602,040 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (348,056) (3,459,838) (866,554) (248,204) (374,440) Cash Balance at December 31, 2022 (163,111) Cash Balance at December 31, 2023 (411,315) Cash Balance at December 31, 2024 (785,755) CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 31 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 27,089 29,891 28,821 28,821 37,813 Personal Property State Aid 220 220 220 220 220 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 27,309 30,111 29,041 29,041 38,033 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 150 150 150 150 150 Infrastructure Improvements 20,000 20,000 20,000 20,000 0 TOTAL EXPENDITURES 20,150 20,150 20,150 20,150 150 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 7,159 9,961 8,891 8,891 37,883 Cash Balance at December 31, 2022 (99,245) Cash Balance at December 31, 2023 (90,354) Cash Balance at December 31, 2024 (52,472) CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY "Between the Parks" Page 3 - 32 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 89,629 98,899 95,269 95,269 178,200 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 89,629 98,899 95,269 95,269 178,200 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 150 150 150 150 150 Infrastructure Improvements 0 0 0 0 0 TOTAL EXPENDITURES 150 150 150 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 50,675 50,675 69,550 69,550 77,888 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 50,675 50,675 69,550 69,550 77,888 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 38,804 48,074 25,569 25,569 100,163 Cash Balance at December 31, 2022 (117,238) Cash Balance at December 31, 2023 (91,669) Cash Balance at December 31, 2024 8,494 CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 33 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 87,727 87,727 153,331 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 0 0 87,727 87,727 153,331 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 0 2,160 150 150 150 Infrastructure Improvements 0 0 0 0 0 TOTAL EXPENDITURES 0 2,160 150 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 0 (2,160) 87,577 87,577 153,181 Cash Balance at December 31, 2022 (15,274) Cash Balance at December 31, 2023 72,303 Cash Balance at December 31, 2024 225,484 CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #11 FUND (471) REVENUE & EXPENDITURE SUMMARY "The Bernatello Project" Page 3 - 34 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 0 0 0 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 20,000 15,000 Other Revenue 0 0 0 0 0 TOTAL REVENUE 0 0 0 20,000 15,000 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 3,055,000 0 TOTAL OTHER FINANCING SOURCES 0 0 0 3,055,000 0 EXPENDITURES Marketing & Administration 0 0 0 5,500 10,150 Infrastructure Improvements 0 0 0 0 0 Developers' Incentive 0 0 0 3,600,000 0 TOTAL EXPENDITURES 0 0 0 3,605,500 10,150 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 0 0 0 (530,500) 4,850 Cash Balance at December 31, 2022 0 Cash Balance at December 31, 2023 (530,500) Cash Balance at December 31, 2024 (525,650) CITY OF KAUKAUNA 2024 BUDGET TAX INCREMENTAL DISTRICT #12 FUND (472) REVENUE & EXPENDITURE SUMMARY "Uptown/Downtown" Page 3 - 35 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 0 115 100 3,847 3,000 Subdivision Fee 30,000 5,473 20,000 7,021 54,000 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 30,000 5,588 20,100 10,868 57,000 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES District Expenditures Infrastructure Improvements 0 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 30,000 5,588 20,100 10,868 57,000 Cash Balance at December 31, 2022 181,143 Cash Balance at December 31, 2023 192,011 Cash Balance at December 31, 2024 249,011 CITY OF KAUKAUNA 2024 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY 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 10,425,614 0 0 4,435,704 500,000 0 0 6,500 2,183,559 0 0 17,551,377 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,100,000 0 0 0 0 1,100,000 INTERGOVERNMENTAL 5,116,199 0 0 0 0 0 0 0 38,242 0 0 5,154,442 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 0 4,560,000 4,560,000 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 1,816,101 0 1,816,101 LICENSE AND PERMITS 476,400 0 0 0 0 0 0 0 0 5,000 0 481,400 COURT FINES AND FORFEITURES 123,000 0 0 0 0 0 0 0 0 0 0 123,000 CHARGES FOR SERVICE 1,177,964 0 0 0 0 0 0 0 0 0 0 1,177,964 INTEREST 157,500 0 48,000 0 0 0 175,000 0 0 3,000 2,500 386,000 LOAN PAYMENTS 0 0 105,000 0 0 0 0 0 0 0 0 105,000 OTHER 1,353,818 40,000 0 2,929,250 8,546,000 35,000 0 701,487 7,260,747 50,000 275,000 21,191,302 TOTAL REVENUE SOURCES 18,830,495 40,000 153,000 7,364,954 9,046,000 35,000 1,275,000 707,987 9,482,548 1,874,101 4,837,500 53,646,585 BUDGETED REVENUE SOURCES - ALL FUNDS 2024 BUDGET CITY OF KAUKAUNA Page 4 - 1 GENERAL FUND 35.1% DEBT SERVICE 13.7% CAPITAL PROJECTS 16.9% SANITARY SEWER UTILITY 9.0% PARK DEVELOPMENT 17.7% SPECIAL ASSESSMENT 2.4% STORM SEWER UTILITY 3.5% OTHER SPECIAL REVENUES 1.3% 1000 ISLANDS 0.1% REDEVELOPMENT AUTHORITY 0.3% SPACE NEEDS 0.1% CITY OF KAUKAUNA 2024 Budgeted Revenues - All Funds Page 4 - 2 TAXES 32.7% OTHER 39.5% INTERGOVERNMENTAL 9.6% SANITARY SEWER FEES 8.5% SPECIAL ASSESSMENTS 2.1% STORM SEWER UTILITY 3.4% CHARGES FOR SERVICE 2.2% LICENSE & PERMITS 0.9% INTEREST 0.7% LICENSE & PERMITS 1.1% LOAN PAYMENTS 0.2% CITY OF KAUKAUNA 2024 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2024 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 77.2% of all budgeted taxes and 42.7% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $696,257 or 5.7% for 2024. 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 2024, this tax represents 10.6% of all general fund revenue sources. This tax source also funds the Redevelopment Authority lease payment for the City Hall and Police Department building. The third tax revenue is the County Sales Tax of 0.5%. The budget amount for this tax source is $225,000 for 2024. Page 4 - 4 CITY OF KAUKAUNA 2024 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 53.3% of all intergovernmental revenues in the general fund and 27.2% of all general fund revenues. State shared revenue is budgeted to increase for the 2024 budget due to the Act 12 funding. 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 $1,391,972 for 2024 and accounts for 7.4% of all general fund revenue sources. This source is expected to increase by $119,274 or 9.6% when compared to 2023. 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 2024 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 2024 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 2024 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 $8.75 per 100 cu. Ft. effective July 1, 2023. It will remain at this level for the 2024 budget year. Page 4 - 8 CITY OF KAUKAUNA 2024 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 $9.80 per ERU per month beginning July 2023. Since inception, the system has grown as are the expenses to operate the system. The rate is budgeted to increase to $10.50 per ERU beginning in January 2024. 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 2024 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 15.4% and 35.8% of the City’s legal debt limit. At the end of 2023, 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 63.6% of the legal limit at year end 2023. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2023. 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 constant 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 2023 2024 2024 GENERAL OBLIGATION 2014 General Obligation Notes 1,300,000 2.49% 350,000 350,000 0 2015 General Obligation Notes 3,550,000 2.71% 1,200,000 560,000 640,000 2015 General Obligation Notes 1,650,000 975,000 200,000 775,000 2016 General Obligation Notes 1,525,000 2.23% 200,000 200,000 0 2017 General Obligation Notes 8,050,000 2.46% 4,715,000 1,005,000 3,710,000 2018 General Obligation Notes 3,680,000 2.92% 3,285,000 500,000 2,785,000 2019 General Obligation Notes 5,025,000 2.23% 4,200,000 300,000 3,900,000 2020 General Obligation Notes 6,750,000 1.32% 6,400,000 150,000 6,250,000 2021 General Obligation Notes 5,200,000 1.54% 5,000,000 100,000 4,900,000 2022 General Obligation Notes 6,000,000 3.62% 5,900,000 100,000 5,800,000 2023 General Obligation Notes 3,240,000 3.68% 3,240,000 0 3,240,000 2023B General Obligation Notes 5,520,000 4.25% 5,520,000 0 5,520,000 TOTAL GENERAL OBLIGATION DEBT 40,985,000 3,465,000 37,520,000 TAX INCREMENTAL DISTRICT NO. 4 2014 General Obligation Notes 350,000 2.68% 50,000 50,000 0 TOTAL TAX INCREMENTAL DISTRICT NO. 4 50,000 50,000 0 TAX INCREMENTAL DISTRICT NO. 5 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 4,930,000 280,000 4,650,000 2020A General Obligation Notes 3,050,000 1.32% 1,750,000 500,000 1,250,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 6,680,000 780,000 5,900,000 TAX INCREMENTAL DISTRICT NO. 6 2007 General Obligation Notes (2015 Refi) 2,435,000 2.38% 460,000 200,000 260,000 TOTAL TAX INCREMENTAL DISTRICT NO. 6 460,000 200,000 260,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2014 General Obligation Notes 1,000,000 3.51% 150,000 150,000 0 2018A General Obligation Note 100,000 2.87% 75,000 10,000 65,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 225,000 160,000 65,000 TAX INCREMENTAL DISTRICT NO. 8 2017A General Obligation Notes 200,000 2.68% 85,000 20,000 65,000 2017 General Obligation Notes 1,565,000 2.23% 905,000 120,000 785,000 2018A General Obligation Notes 850,000 2.88% 660,000 100,000 560,000 2019B General Obligation Note 275,000 2.83% 275,000 0 275,000 2021B General Obligation Note (Taxable) 3,680,000 1.70% 3,320,000 275,000 3,045,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 5,245,000 515,000 4,730,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 445,000 65,000 380,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 445,000 65,000 380,000 TOTAL GENERAL OBLIGATION DEBT 54,090,000 5,235,000 48,855,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 775,000 150,000 625,000 2015 Revenue Bonds 1,225,000 3.48% 650,000 75,000 575,000 2016 Revenue Bonds 1,225,000 2.37% 725,000 75,000 650,000 2018 Revenue Bonds 1,190,000 2.37% 975,000 50,000 925,000 2022 Revenue Bonds 8,095,000 4.52% 8,020,000 75,000 7,945,000 TOTAL SANITARY SEWER UTILITY 11,145,000 425,000 10,720,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 800,000 100,000 700,000 2022 Revenue Bonds 9,140,000 4.45% 8,890,000 250,000 8,640,000 TOTAL STORM SEWER UTILITY 9,690,000 350,000 9,340,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 7,225,000 425,000 6,800,000 TOTAL Lease Revenue Bonds 7,225,000 425,000 6,800,000 CITY OF KAUKAUNA 2024 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2023 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 2024 5,383,710 50,750 937,585 210,800 602,040 77,888 165,188 857,648 870,439 9,156,047 2025 5,248,569 0 656,200 263,900 1,038,803 95,638 16,813 746,898 878,939 8,945,758 2026 5,381,694 0 1,121,800 0 1,987,028 98,013 16,363 756,054 863,845 10,224,796 2027 5,786,125 0 2,179,575 0 545,065 100,119 15,894 753,216 873,658 10,253,651 2028 10,524,638 0 2,202,188 0 538,153 111,788 20,325 759,673 882,001 15,038,764 2029 5,020,506 0 0 0 368,537 0 0 760,048 873,470 7,022,561 2030 5,205,100 0 0 0 385,812 0 0 753,198 870,320 7,214,430 2031 4,869,163 0 0 0 254,625 0 0 745,948 870,695 6,740,430 2032 3,752,425 0 0 0 0 0 0 743,298 864,645 5,360,368 2033 2,595,156 0 0 0 0 0 0 749,298 862,245 4,206,699 2034 538,156 0 0 0 0 0 0 743,548 858,438 2,140,141 54,305,242 50,750 7,097,348 474,700 5,720,063 483,444 234,581 8,368,823 9,568,694 86,303,643 2024 Budget AS OF DECEMBER 31, 2023 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 2023 1,701,745,100 54,090,000 63.6% 2022 1,463,310,100 50,375,000 68.9% 2021 1,314,411,300 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% CITY OF KAUKAUNA 2024 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2014 THROUGH 2023 Page 5 - 5 84.9% 77.8% 78.9% 71.7% 78.4% 77.3% 73.3% 73.2% 75.1% 68.9% 63.6% 49.1% 45.6% 44.2% 40.1% 49.4% 51.1% 49.3% 51.9% 51.1% 48.6% 48.2% 35.8% 32.2% 34.7% 31.6% 29.0% 26.2% 24.0% 21.3% 24.0% 20.3% 15.4% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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 2023 17,701 1,701,745,100 54,090,000 (5,424,000) 59,514,000 3.50% 3,362.18 2022 17,415 1,463,310,100 50,375,000 (1,756,900) 52,131,900 3.56% 2,993.51 2021 16,500 1,314,411,300 49,365,000 24,979,441 24,385,559 1.86% 1,477.91 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 16,864,707 25,425,293 2.20% 1,564.63 2018 16,049 1,088,410,600 42,090,000 18,323,497 23,766,503 2.18% 1,480.87 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 CITY OF KAUKAUNA 2024 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 2024 5,235,000 1,616,117 6,851,117 18,830,495 36.38% 2023 5,045,000 1,346,587 6,391,587 16,844,389 37.94% 2022 4,740,000 1,144,588 5,884,588 15,751,680 37.36% 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% CITY OF KAUKAUNA 2024 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES Page 5 - 8 TOTAL VEHICLE STORM CURRENT CURRENT AND ACTUAL REGISTRATION WATER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #4 TID #5 TID #6 TID #8 TID #10 ERTIF & UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS SPCL ASMNT TRAN PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2024 5,660,000 50,000 780,000 200,000 515,000 65,000 160,000 185,000 126,000 3,304,000 0 3,304,000 2025 5,650,000 0 515,000 260,000 845,000 85,000 15,000 160,000 0 3,570,000 100,000 3,670,000 2026 7,085,000 0 1,000,000 0 1,920,000 90,000 15,000 160,000 0 3,700,000 200,000 3,900,000 2027 7,310,000 0 2,100,000 0 505,000 95,000 15,000 160,000 0 4,235,000 500,000 4,735,000 2028 12,395,000 0 2,175,000 510,000 110,000 20,000 160,000 0 9,200,000 700,000 9,900,000 2029 4,675,000 0 0 0 350,000 0 0 160,000 0 3,965,000 900,000 4,865,000 2030 5,000,000 0 0 0 375,000 0 0 160,000 0 4,265,000 1,100,000 5,365,000 2031 4,675,000 0 0 0 250,000 0 0 160,000 0 4,065,000 900,000 4,965,000 2032 3,465,000 0 0 0 0 0 0 160,000 0 3,105,000 1,900,000 5,005,000 2033 2,425,000 0 0 0 0 0 0 160,000 0 2,065,000 3,000,000 5,065,000 2034 425,000 0 0 0 0 0 0 160,000 0 65,000 5,000,000 5,065,000 2035 425,000 0 0 0 0 0 0 160,000 0 265,000 5,000,000 5,265,000 2036 425,000 0 0 0 0 0 0 160,000 0 265,000 5,000,000 5,265,000 2037 425,000 0 0 0 0 0 0 160,000 0 265,000 5,000,000 5,265,000 60,040,000 50,000 6,570,000 460,000 5,270,000 445,000 225,000 2,265,000 126,000 42,334,000 29,300,000 71,634,000 The future debt service amounts above assume borrowing $5.5 million in 2024, $5 million in 2025 and $5.5 million 2026 CITY OF KAUKAUNA 2024 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2024 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 2024 through 2027. 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, 2023 Assigned for Subsequent Years Expenditures 4,026,851 PROJECTED CHANGE IN FUND BALANCE FROM OPERATIONS Revenues & Other Financing Sources 10,317,616 Expenditures (4,395,220) SUBTOTAL 5,922,396 PROJECTED BALANCE AS OF DECEMBER 31, 2023 Assigned for Subsequent Years Expenditures 9,949,247 2024 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2023 BALANCE Page 6 - 2 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 0 0 Other Revenue 0 0 0 54,787 0 Interest 1,000 57,202 25,000 113,780 25,000 TOTAL REVENUE 1,000 57,202 25,000 168,567 25,000 EXPENDITURES Street Improvement 1,770,000 2,779,658 3,000,000 1,322,460 2,500,000 Property Acquisition 0 0 0 0 0 Sidewalk Replacement 180,000 0 180,000 180,558 200,000 Miscellaneous 0 0 0 0 0 TOTAL EXPENDITURES 1,950,000 2,779,658 3,180,000 1,503,018 2,700,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 1,950,000 2,462,500 2,820,000 2,561,000 1,510,000 Transferred from Special Assessment Fund 1,295,000 929,000 804,000 357,441 1,760,000 TOTAL OTHER FINANCING SOURCES 3,245,000 3,391,500 3,624,000 2,918,441 3,270,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES 1,296,000 669,045 469,000 1,583,991 595,000 Cash Balance at December 31, 2022 (433,300) Cash Balance at December 31, 2023 1,150,691 Cash Balance at December 31, 2024 1,745,691 CITY OF KAUKAUNA 2024 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 0 0 Other Revenue 0 4,250 0 0 0 Interest 1,000 22,929 10,000 30,631 15,000 TOTAL REVENUE 1,000 27,179 10,000 30,631 15,000 EXPENDITURES Police Department 0 0 0 0 0 Fire Department 460,000 152,035 158,158 46,927 100,000 Ambulance 0 291,375 290,000 0 0 Building Inspection 0 0 60,000 0 0 Engineering 27,000 0 0 0 0 Equip Maintenance & Replace 470,000 588,821 730,000 312,800 401,000 Public Library 0 0 0 0 0 Parks 0 0 0 0 0 Swimming Pool 0 0 0 0 0 1000 Island Center 0 0 0 0 60,000 Other General Govt Outlay 0 0 0 0 0 TOTAL EXPENDITURES 957,000 1,032,230 1,238,158 359,727 561,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 900,000 1,138,500 491,000 372,000 2,396,000 Transferred from Special Assessment Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 900,000 1,138,500 491,000 372,000 2,396,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (56,000) 133,449 (737,158) 42,904 1,850,000 Cash Balance at December 31, 2022 456,290 Cash Balance at December 31, 2023 499,194 Cash Balance at December 31, 2024 2,349,194 CITY OF KAUKAUNA 2024 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 0 0 500,000 500,000 500,000 State Gants 0 95,000 75,000 0 0 Other Revenue 0 38,351 20,000 25,000 20,000 Interest 800 51,615 25,000 140,000 25,000 TOTAL REVENUE 800 184,966 620,000 665,000 545,000 EXPENDITURES Grignon Mansion Buildings 300,000 225,654 146,600 9,976 0 Grignon Mansion Equipment 0 0 0 0 0 Parks Buildings 0 41,386 496,000 38,000 580,000 Parks Equipment 150,000 17,216 0 1,000 0 Parks Trails and Bridges 560,000 26,204 1,050,000 26,500 600,000 Parks Sidewalk 0 0 300,000 0 300,000 Parks Property Acquisition 0 0 0 0 0 Swimming Pool Buildings 1,975,000 125,229 4,200,000 2,200,000 5,000,000 Swimming Pool Equipment 0 0 0 0 0 Swimming Pool Sidewalks 0 0 0 0 0 1000s Island Buildings 0 13,397 80,000 15,000 0 1000s Island Trails and Bridges 0 0 0 0 0 Parks Outlay Trails & Walking Bridges 1,250,000 2,032 0 0 0 Fox River Board Walk 0 424,623 0 0 0 TOTAL EXPENDITURES 4,235,000 875,741 6,272,600 2,290,476 6,480,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 4,235,000 2,285,000 2,010,000 5,790,000 975,000 Transferred from Special Assessment Fund 0 0 50,000 50,000 50,000 Transferred from Capital Project Fund 0 0 580,000 0 1,000,000 TOTAL OTHER FINANCING SOURCES 4,235,000 2,285,000 2,640,000 5,840,000 2,025,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES 800 1,594,226 (3,012,600) 4,214,524 (3,910,000) Cash Balance at December 31, 2022 2,981,647 Cash Balance at December 31, 2023 7,196,171 Cash Balance at December 31, 2024 3,286,171 CITY OF KAUKAUNA 2024 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2023 2022 2022 2023 ESTIMATED 2024 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 0 0 Other Revenue 0 0 0 0 0 Interest 1,500 13,249 10,000 49,000 10,000 Sale of Muncipal Land 0 742,798 300,000 256,977 250,000 TOTAL REVENUE 1,500 756,047 310,000 305,977 260,000 EXPENDITURES Fire/Public Works Maint Building 0 0 0 0 0 Fire/Public Works Maint Miscellaneous 0 0 0 0 0 Municipal Building Miscellaneous 0 15,046 14,000 0 0 Municipal Building Buildings 0 0 0 0 0 Police Department Miscellaneous 0 0 0 0 0 Police Department Buildings 0 0 0 0 0 Fire Department Miscellaneous 0 0 0 0 0 Fire Department Building 0 0 0 0 0 Street Signs & Markers Building 0 0 0 0 0 Street Signs & Markers Miscellaneous 700,000 385,072 215,000 225,000 0 Traffic Controls Buildings 0 0 0 0 0 Traffic Controls Miscellaneous 0 4,045 30,000 0 30,000 Bridge Maintenance Building 0 0 0 0 0 Bridge Maintenance Miscellaneous 0 0 0 0 0 Public Library Miscellaneous 0 0 0 0 0 Public Library Buildings 64,000 43,920 79,000 17,000 250,000 Grignon Mansion Building 0 0 0 0 0 Grignon Mansion Miscellaneous 0 0 0 0 0 Community Center Building 0 0 0 0 0 Community Center Miscellaneous 0 0 0 0 0 Swimming Pool Building 0 0 0 0 0 Swimming Pool Miscellaneous 0 0 0 0 0 Athletic Field Building 0 0 0 0 0 Athletic Field Miscellaneous 0 0 0 0 0 1000 Island Center Miscellaneous 0 0 0 0 0 1000 Island Center Buildings 0 0 0 0 20,000 TOTAL EXPENDITURES 764,000 448,082 338,000 242,000 300,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 664,000 64,000 29,000 17,000 495,000 Transferred from Other Funds 0 15,250 0 0 0 TOTAL OTHER FINANCING SOURCES 664,000 79,250 29,000 17,000 495,000 OTHER FINANCING USES Transfer to Capital Project Fund 0 109,059 580,000 0 1,000,000 TOTAL OTHER FINANCING SOURCES 0 109,059 580,000 0 1,000,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (98,500) 278,157 (579,000) 80,977 (545,000) Cash Balance at December 31, 2022 1,022,214 Cash Balance at December 31, 2023 1,103,191 Cash Balance at December 31, 2024 558,191 CITY OF KAUKAUNA 2024 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 CITY OF KAUKAUN A updated 9/14/2023 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2024-2028 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 Deweze h ill mower $48,000 $48,000 421 - Equipment Replace 1991 John Deere Grader #21 $500,000 $500,000 421 - Equipment Athletic Field Groomer (new fleet) $26,000 $26,000 421 - Equipment Replace 2008 Skid Steer Loader (Fleet #30) $50,000 $50,000 421 - Equipment Platform Ladder Truck $1,700,000 $1,700,000 421 - Equipment Replace 2000 Pick Up Truck #19 with EV - Environmental Center $60,000 $60,000 421 - Equipment Concrete buster for backhoe (new attachment) $12,000 $12,000 2024 PARK & POOL IMPROVEMENTS 422- Parks and Pools Park Pav ilion Updates - Park TBD $600,000 $600,000 422- Parks and Pools Plazas 1st & 2nd Street Ally $400,000 $375,000 $25,000 422- Parks and Pools Municipal Tree Replacement / Reforestation - EAB $50,000 $25,000 $25,000 2024 STORM SEWER* 601 - Storm Quinney/Metoxen Street Area Phase 2 $400,000 $50,000 $350,000 601 - Storm Alley Storm Sewer Downtown $100,000 $10,000 $90,000 601 - Storm Glenview Avenue Storm Sewer $350,000 $350,000 601 - Storm Kenneth Ave Storm Sewer (Possibly Move based on Grant determination) $300,000 $300,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2024 SANITARY SEWER* 602- Sanitary Thilmany Interceptor ( Change to MS 6 Wet Well?) $90,000 $10,000 $80,000 602- Sanitary Kenneth Avenue/3rd Street $600,000 $100,000 $500,000 602- Sanitary Kaukauna Street Area Relay (Kaukauna, Brothers, Division, Oviatt) Tob. to Taylor $1,300,000 $200,000 $1,100,000 2024 STREET PAVING New Concrete Streets Reconstruction 420 - Streets and Sidewalk Quinney/Metoxen Street Area Phase 2 $1,500,000 $750,000 $750,000 420 - Streets and Sidewalk Alley Paving Downtown $250,000 $150,000 $100,000 420 - Streets and Sidewalk Pool Road and Parking Lot $225,000 $225,000 420 - Streets and Sidewalk Horseshoe Parking Lot $60,000 $60,000 420 - Streets and Sidewalk 3rd Avenue & Kenneth Avenue (3rd to 10th) (Possibly Move based on Grant determinatio n $2,600,000 $1,900,000 $700,000 420 - Streets and Sidewalk Asphalt overlay Kenneth Ave $400,000 $100,000 $0 $150,000 $150,000 420 - Streets and Sidewalk Concrete Street Patch Program $200,000 $200,000 $0 2024 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $200,000 $25,000 $175,000 2024 MISCELLANEOUS 423 - Buildings and Misc Library Offices/Soring Machine/Workroom Redesign $400,000 $400,000 423 - Buildings and Misc New Siding on Nature Center $35,000 $35,000 423 - Buildings and Misc Fox Shores RR Site Remediation $60,000 $60,000 TOTAL $12,551,000 $7,301,000 $2,095,000 $1,125,000 $1,830,000 $0 $200,000 * Funds were borrowed in prior year Page 6 - 7 CITY OF KAUKAUN A updated 9/14/2023 2015 G.O. Debt Retired CAPITAL PROJECTS 2024-2028 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 $74,000 $74,000 421 - Equipment Replace 1991 John Deere Grader #22 / Change to L90 loader with plow and wing $400,000 $400,000 421 - Equipment Replace 2012 Chevy 1 Ton Dump (Truck 9) With Plow $70,000 $70,000 421 - Equipment Replace 2008 2 1/2 Ton Dump Truck (Fleet #212) $200,000 $200,000 421 - Equipment Code Enforcement Truck - EV $60,000 $60,000 421 - Equipment Purchase new Garbage Truck (228) $300,000 $300,000 421 - Equipment Replace 2009 Pick Up Truck (Fleet #14) - Engineering $50,000 $50,000 421 - Equipment Ambulance Cot $25,000 $25,000 421 - Equipment Power Load System (Fire Department) $34,100 $34,100 421 - Equipment Pallet conversion leaf loader for (old 228) $50,000 $50,000 2025 PARK & POOL IMPROVEMENTS 422- Parks and Pools Kakalin Trail Extension (TIF 12) $50,000 $50,000 422- Parks and Pools Wisconsin Ave Switch Back Trail $150,000 $150,000 422- Parks and Pools Dog Park updates/upgrades (trees, restrooms, wash station) $350,000 $340,000 $10,000 grant 422- Parks and Pools Playground Update -Strassburg $300,000 $300,000 2025 STORM SEWER 601 - Storm Washington, Florence, Plank $300,000 $75,000 $225,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 601 - Storm Badger Road Pond $350,000 $350,000 601 - Storm Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000 2025 SANITARY SEWER 602- Sanitary Desnoyer Street Area Ut ility Relay (Seymour, Ducharme, Blackwell, Desnoyer) $1,250,000 $200,000 $1,050,000 602- Sanitary River Street Sanitary Sewer and Easement $160,000 $20,000 $140,000 2025 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk South Weiler Road, Campfire Court, Antelope, White Wolf $1,400,000 $650,000 $750,000 420 - Streets and Sidewalk Antelope & Bear Paw $900,000 $400,000 $500,000 Reconstruction 420 - Streets and Sidewalk Washington, Florence, Plank, Lower Thilmany $1,300,000 $650,000 $650,000 420 - Streets and Sidewalk River Street/Parking Area $450,000 $400,000 $50,000 420 - 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 I-41 Corridor Bridges $100,000 $100,000 2025 SIDEWALKS 2025 MISCELLANEOUS 423 - Buildings and Misc Replace Video Surveillance Cameras $50,000 $50,000 423 - Buildings and Misc Rail Crossing Quiet Zone Project $100,000 $100,000 TOTAL $10,718,100 $4,558,100 $2,320,000 $2,010,000 $1,190,000 $0 $630,000 * Funds were borrowed in prior year Page 6 - 8 CITY OF KAUKAUN A updated 9/14/2023 2015 G.O. Debt Retired: CAPITAL PROJECTS 2024-2028 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 Replace 2003 Pierce Fire Engine $985,000 $985,000 421 - Equipment Replace 2011 John Deere Gator (118) $20,000 $20,000 421 - Equipment Replace 2001 Snow Go Snow Blower 421 - Equipment Replace 2014 F350 4x4 Dump (Truck 8) $65,000 $65,000 421 - Equipment Replace 2012 GMC Sierra (Truck 3) $35,000 $35,000 421 - Equipment 2010 Elgin Pelican Street Sweeper (25) 2026 PARK & POOL IMPROVEMENTS 422- Parks and Pools Red H ills Trail to 1000 Islands/OCC $800,000 $700,000 $100,000 422- Parks and Pools LaFollette Park Restrooms, BB Court, Parking Lot, Sidewalks $600,000 $600,000 422- Parks and Pools Grignon Mansion Parking Lot and Stormwater on land acquired in 2023 $350,000 $350,000 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 $1,600,000 602- Sanitary Diedrich Street Area Ut ility Relay (Jefferson, Black, Diedrich, Margaret, Maria, Idlewild) $750,000 $650,000 $100,000 2026 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Ridgecrest Drive, Nikki Lane $700,000 $250,000 $467,000 Reconstruction 420 - Streets and Sidewalk 9th Street (Br ill To Crooks) $2,000,000 $1,100,000 $900,000 420 - Streets and Sidewalk Br ill Street (7th to 9th) $400,000 $250,000 $150,000 420 - Streets and Sidewalk MSB Parking Lot $200,000 $200,000 2026 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $225,000 $50,000 $175,000 2026 MISCELLANEOUS 423 - Buildings and Misc Replace Library Playmat $15,000 $15,000 TOTAL $8,780,000 $5,270,000 $1,792,000 $1,635,000 $0 $0 $100,000 * Funds were borrowed in prior year Page 6 - 9 CITY OF KAUKAUN A updated 9/14/2023 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2024-2028 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 2027 EQUIPMENT 421 - Equipment Replace 2012 Chevy Silverado 1500 (Truck 10) $35,000 $35,000 421 - Equipment Replace 2007 International Workstar 7300 (Truck 216) $205,000 $205,000 421 - Equipment Replace 2007 International Workstar 7300 (Truck 217) $205,000 $205,000 421 - Equipment Replace 2012 Volvo Loader L90C (Tractor 22) 2027 PARK & POOL IMPROVEMENTS 422- Parks and Pools Park Upgrades (Playground equipment TBD which park) $350,000 $350,000 422- Parks and Pools Bicycle Check Out Hub $100,000 2027 STORM SEWER 601 - Storm Kenneth Avenue Area Reconstruction Phase 2 (2022 Ut ility Work) $400,000 $100,000 $300,000 601 - Storm Pond/Stream Bank Restoration $45,000 $45,000 2027 SANITARY SEWER 602- Sanitary Su llivan Avenue Area Utility Relay Phase 1 (Sullivan, Kenneth, 11th, 12th, 13th) $925,000 $200,000 $725,000 602- Sanitary Cleveland Avenue, E 8th, 9th $200,000 $50,000 $150,000 2027 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Bluestem 3/4 $1,100,000 $500,000 $600,000 Reconstruction 420 - Streets and Sidewalk Kenneth Avenue Area Reconstruction Phase 2 (2022 Ut ility Work) $3,000,000 $1,500,000 $1,500,000 2027 SIDEWALKS 2027 MISCELLANEOUS 423 - Buildings and Misc Connect Kaukauna's Fiber Network to Wisnet's Appleton POP $300,000 $300,000 423 - Buildings and Misc Broadband light poles at key roads exiting the city to include cameras. $200,000 $200,000 423 - Buildings and Misc Refund Pool 2023C Note $3,500,000 $3,500,000 TOTAL $10,565,000 $6,445,000 $2,800,000 $345,000 $875,000 $0 $0 * Funds were borrowed in prior year Page 6 - 10 CITY OF KAUKAUN A updated 9/14/2023 2015 G.O. Debt Retired: $3.76 Million CAPITAL PROJECTS 2024-2028 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 2028 EQUIPMENT 421 - Equipment Replace 2012 Chevy Silverado 1500 4 X 4 (Engineering) $40,000 $40,000 421 - Equipment $0 $0 421 - Equipment $0 $0 421 - Equipment $0 $0 421 - Equipment $0 $0 421 - Equipment $0 $0 2028 PARK & POOL IMPROVEMENTS 422- Parks and Pools 422- Parks and Pools $0 $0 2028 STORM SEWER 601 - Storm Kenneth Avenue Area Reconstruction Phase 3 (2023 Ut ility Work) $400,000 $100,000 $300,000 601 - Storm $0 $0 601 - Storm $0 $0 2028 SANITARY SEWER 602- Sanitary Su llivan Avenue Area Utility Relay Phase 2 (Sullivan, Kenneth, 14th, 15th, 16th, 17th) $1,200,000 $200,000 $1,000,000 602- Sanitary $0 $0 602 - Sanitary $0 $0 2028 STREET PAVING New Concrete Streets Reconstruction 420 - Streets and Sidewalk Kenneth Avenue Area Reconstruction Phase 3 (2023 Ut ility Work) $3,000,000 $1,500,000 $1,500,000 420 - Streets and Sidewalk $0 $0 420 - Streets and Sidewalk $0 $0 2028 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $250,000 $50,000 $200,000 420 - Streets and Sidewalk $0 $0 2028 MISCELLANEOUS 423 - Buildings and Misc $0 $0 TOTAL $4,890,000 $1,590,000 $2,000,000 $300,000 $1,000,000 $0 $0 * Funds were borrowed in prior year Page 6 - 11 Page 6 - 12 Page 7 - 1 CITY OF KAUKAUNA 2024 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 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 0 5104 Temporary Payroll 150 150 150 150 150 Fringe Benefits 5154 Social Security 2 0 0 5163 Workers Compensation 0 0 0 TOTAL PERSONNEL SERVICES 152 150 150 150 150 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 59,550 52,537 48,000 47,000 47,500 Supplies 5401 Office Supplies 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 59,550 52,537 48,000 47,000 47,500 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL ASSESSMENT 59,702 52,687 48,150 47,150 47,650 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 3 CITY OF KAUKAUNA 2024 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 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 28,000 18,156 28,000 30,371 27,500 TOTAL NON-PERSONNEL SERVICES 28,000 18,156 28,000 30,371 27,500 TOTAL AUDITING SERVICES 28,000 18,156 28,000 30,371 27,500 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 5 CITY OF KAUKAUNA 2024 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 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 91,761 96,649 100,122 102,129 156,063 5119 Longevity Pay 30 30 48 69 88 Fringe Benefits 5151 Retirement Plan 6,748 9,073 10,303 10,269 10,768 5152 Residency 0 0 0 0 0 5154 Social Security 8,407 10,334 11,591 11,552 11,939 5157 Group Health Insurance 23,401 23,314 24,088 24,088 26,573 5160 Group Life Insurance 321 342 361 502 527 5163 Workers Compensation 174 241 258 257 265 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 130,842 139,983 146,771 148,866 206,223 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 300 315 400 5208 Travel - City Business 1,000 197 1,000 14 600 5211 Education & Memberships 500 501 500 423 600 Purchased Services 5303 Communications 300 300 300 300 300 5315 Maintenance - Office Equipment 0 0 0 50 50 5325 Contractual Services 3,000 112 4,500 246 4,000 5328 Advertising 0 0 500 0 0 Supplies 5401 Office Supplies 300 92 300 93 300 5431 Postage 20 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 5,120 1,201 7,400 1,441 6,250 OUTLAY 5804 Office Equipment 0 1,741 0 0 0 TOTAL OUTLAY 0 1,741 0 0 0 TOTAL CITY ATTORNEY 135,962 142,925 154,171 150,307 212,473 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 7 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET City Attorney 0.75 0.75 107,976 106,976 111,215 Paralegal 0.75 0.75 43,536 44,036 44,848 Kaukauna Utility Allocation (51,390) (48,883) 0 TOTAL 1.50 1.50 100,122 102,129 156,063 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CITY ATTORNEY Page 7 - 8 Page 7 - 9 CITY OF KAUKAUNA 2024 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. 2023 Goals and Objectives  Improve the liquor licenses format to be electronically submitted by applicant and approved by staff  Issue various licenses and permits.  Meet Legal Advertising deadlines  Meet Posting requirements 2023 Accomplishments  Liquor license approval process was completed electronically by City staff.  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.  Successfully collected $20M of the tax levy. A 1% decrease from the previous year as more tax payers switched to paying online 2024 Goals and Objectives  Aid in the implementation of the city-wide strategic Plan  Document Standard operation procedures for this area. Goals is to have six (6) completed  Meet Legal Advertising deadlines  Continue to issue various licenses and permits  Improve the Tax collection process Service Efforts: ITEM AS OF 12/31/21 AS OF 12/31/22 AS OF 06/30/23 # of council meetings 24 24 12 # of resolutions processed 64 53 28 # of ordinances processed 28 24 7 # of licenses issued 210 215 105 # of dog licenses issued 657 632 540 Page 7 - 10 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 151,759 153,758 157,220 158,720 164,471 5107 Overtime Pay 0 31 0 170 0 5119 Longevity Pay 660 660 675 675 720 Fringe Benefits 5151 Retirement Plan 8,072 8,336 8,734 8,760 9,261 5152 Residency 4,233 4,293 4,380 4,372 4,511 5154 Social Security 9,900 9,755 10,266 10,288 10,706 5157 Group Health Insurance 23,401 23,314 24,088 24,088 26,573 5160 Group Life Insurance 287 293 310 316 332 5163 Workers Compensation 2,564 2,374 2,478 2,478 2,392 TOTAL PERSONNEL SERVICES 200,876 202,813 208,151 209,867 218,966 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 0 800 200 500 5208 Travel - City Business 900 492 900 600 800 5211 Education & Memberships 700 215 700 200 700 Purchased Services 5317 Short/Over Cash Receipts 0 (5) 0 5 0 5325 Contractual Services 22,000 13,592 17,000 15,500 20,250 5328 Advertising 3,000 15,185 10,000 12,000 15,000 5334 Printing Expense 10,000 0 0 0 0 5392 Uncollected Taxes 0 0 0 0 0 Supplies 5401 Office Supplies 2,000 1,537 2,000 1,500 2,000 5402 Desktop Printing Expense 0 0 0 0 0 5422 Data Processing Supplies 500 0 500 200 500 5431 Postage 3,200 9 0 700 0 5497 Bank & Credit Card Fees 9,000 26,923 22,000 20,000 11,980 5499 Miscellaneous 1,000 (60) 1,000 1,100 500 TOTAL NON-PERSONNEL SERVICES 53,100 57,887 54,900 52,005 52,230 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL CLERK 253,976 260,700 263,051 261,872 271,196 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 11 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Clerk 1.00 1.00 73,370 72,870 75,184 Accounting Specialist (AP) 1.00 1.00 55,448 55,948 59,033 Accounting Specialist (AR) 0.50 0.50 28,402 29,902 30,254 TOTAL 2.50 2.50 157,220 158,720 164,471 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: CLERK Page 7 - 12 Page 7 - 13 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: POLICE AND FIRE COMMISSIONERS MISSION STATEMENT The police and fire commissioners are comprised of members that over see the Fire and Police Chiefs . This body makes policy and hiring decision on behalf of both departments. They meet on an as needed basis. The costs of Police and Fire Commissioners ($75 per month). Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 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 9 8 8 8 8 TOTAL PERSONNEL SERVICES 4,574 4,573 4,573 4,573 4,573 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 0 5211 Education & Memberships 0 0 0 0 0 5215 Expense Allowance 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 0 0 0 0 0 TOTAL COMMISSIONERS 4,574 4,573 4,573 4,573 4,573 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 15 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMISSIONERS NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 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 2024 BUDGET Page 7 - 16 Page 7 - 17 CITY OF KAUKAUNA 2024 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 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 34,320 34,320 41,040 41,880 44,400 Fringe Benefits 5154 Social Security 498 498 595 607 644 5163 Workers Compensation 65 184 221 226 227 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 34,883 35,002 41,856 42,713 45,271 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 6,113 2,000 2,743 2,400 5208 Travel - City Business 0 0 1,500 500 1,200 5211 Education & Memberships 4,200 9,684 5,020 0 5,725 Supplies 5499 Miscellaneous 0 147 50 0 50 TOTAL NON-PERSONNEL SERVICES 6,700 15,945 8,570 3,243 9,375 TOTAL COMMON COUNCIL 41,583 50,947 50,426 45,956 54,646 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 19 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Alderperson ** ** 6,040 6,180 6,600 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 Alderperson ** ** 5,000 5,100 5,400 TOTAL 0.00 0.00 41,040 41,880 44,400 DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMON COUNCIL CITY OF KAUKAUNA 2024 BUDGET Page 7 - 20 Page 7 - 21 CITY OF KAUKAUNA 2024 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. 2023 Goals and Objectives • Complete a new Special Event Application process for external community groups. • Continue to evaluate Park Pavilion and Park Playground renovations. Specifically, Jonen Park Pavilion, La Follette Park Playground (ARPA) and Pickleball Courts in the open space adjacent to the Municipal Pool and Archery Range. • Review & Update Park Master Plan (Last one was completed in 2019). • Review & update Community Enrichment Coordinator, Recreation Program Manager & Office Assistant job descriptions and duties to add additional staffing. • Evaluate and implement fee structure (membership) for Grignon Mansion. • Continue to build meaningful community relationships in order to grow sponsorships and revenue sources for the Live! From Hydro Park concert series and Kaukauna Farmers Market. • Increase accessibility and inclusiveness of our parks, programs and events • Refine Live! From Hydro Contract to best fit the Kaukauna Community 2023 Accomplishments • Added additional activities, vendors, food trucks at Live! From Hydro Park Music Series. • Increased sponsorships for Live! At Hydro by 10%. • Evaluated Grignon Mansion Executive Director position, Community Enrichment Coordinator and Recreation Program Manager positions and determined new job descriptions and pay grade • Successfully hired new Recreation Program Manager • Successfully designed and awarded BID for Jonen Park Pavilion • Successfully designed and awarded BID for LaFollette Park Playground Renovation • Farmers Market increase social media followers by 4%. Increase engagement by 62%. • Live! At Hydro increase on social media “likes” by 35.6%. Increase in visits by 11%. 2024 Goals and Objectives • Complete a new Special Event Application process for external community groups. • Continue to evaluate Park Pavilion and Park Playground renovations. • Complete Park Master Plan with Community Development and Parks Departments. • Combine the current Grignon Mansion Executive Director position with the Community Enrichment Department. Successfully create new position of Community Enrichment Program Manager. • Complete sports fee agreement with service organizations/clubs. • Hire Community Enrichment Coordinators for the Live! At Hydro Music Series and Farmers Market • Community Enrichment Program Manager to learn and understand Community Enrichment Dept and work with Recreation Program Manager on new programming ideas. • Monitor Park and public space use in 2024 Page 7 - 22 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 85,669 71,234 99,912 99,912 124,977 5104 Temporary Payroll 19,308 3,370 28,041 17,914 25,000 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 5,568 4,641 6,794 6,794 7,277 5152 Residency 5,140 0 0 0 0 5154 Social Security 6,834 5,458 8,050 7,903 9,923 5157 Group Health Insurance 17,751 1,735 24,088 24,088 26,573 5160 Group Life Insurance 90 77 111 106 141 5163 Workers Compensation 3,664 2,190 4,094 3,770 3,888 TOTAL PERSONNEL SERVICES 144,024 88,705 171,090 160,487 197,779 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 300 0 300 200 0 5208 Travel - City Business 50 0 50 0 0 5211 Education & Memberships 50 0 50 0 0 Purchased Services 5303 Communications 0 225 0 300 300 5325 Contractual Services 0 7,023 0 0 0 5334 Printing Expense 350 0 200 0 200 5340 Rent - Equipment 200 0 200 0 0 5922 Farmers Market Expenses 1,000 4,140 2,000 2,500 2,500 5923 Hydro Live Expenses 45,000 52,035 48,000 48,000 48,000 5924 Fox Firecracker 5K 5,000 993 1,500 1,200 1,500 Supplies 5401 Office Supplies 100 1,242 100 50 100 5402 Desktop Printing Expense 100 0 100 0 0 TOTAL NON-PERSONNEL SERVICES 52,150 65,658 52,500 52,250 52,600 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL COMMUNITY ENRICHMENT 196,174 154,363 223,590 212,737 250,379 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 23 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Community Enrichment Director 1.00 1.00 99,912 99,912 105,457 Community Enrichment Program 0.00 0.30 0 0 19,520 Manager TOTAL 1.00 1.30 99,912 99,912 124,977 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: COMMUNITY ENRICHMENT Page 7 - 24 Page 7 - 25 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: ELECTION MISSION STATEMENT Administration of elections per State Statutes. 2023 Goals and Objectives • Setup and establish process for Badger Election Books by the April 2023 Election • Conduct four elections in 2022 and two in 2023. Ongoing training for election officials and staff. • Continue to use the Community Room and Council Chambers as polling places 2023 Accomplishments • Conducted four elections in 2022 and two in 2023. Provided ongoing training for election officials and staff. • Recruited poll workers for all early voting and election day allowing both locations to be fully staffed • Submitted polling information to the county by the required deadline • Setup and establish process for Badger Election Books by the April 2023 Election 2024 Goals and Objectives • Continue using Badger Election Books for the 2024 Elections • Conduct two elections in 2023 and four in 2024. 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 – 2/15/22 9,744 38 Spring – 4/5/22 9,739 33 Partisan Primary – 8/9/22 9,750 100 General Election – 11/8/22 10,228 532 Primary – 2/21/23 10,072 15 Spring – 4/4/23 10,038 78 Page 7 - 26 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,000 2,078 1,000 950 9,000 5104 Temporary Payroll 16,000 20,226 16,000 8,635 16,000 Fringe Benefits 5151 Retirement Plan 0 0 0 0 0 5154 Social Security 309 106 77 48 689 5163 Workers Compensation 32 0 0 0 0 5166 Umeployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 17,341 22,410 17,077 9,633 25,689 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 200 0 200 0 200 5208 Travel - City Business 100 0 100 0 100 Purchased Services 5325 Contractual Services 4,500 2,022 2,100 3,500 2,100 5334 Printing Expense 6,000 1,346 4,000 500 2,200 Supplies 5401 Office Supplies 5,000 3,650 4,000 2,000 6,500 5431 Postage 4,000 0 3,000 2,000 5,000 5499 Miscellaneous 250 244 250 250 250 TOTAL NON-PERSONNEL SERVICES 20,050 7,262 13,650 8,250 16,350 OUTLAY 5804 Office Equipment 2,000 0 2,000 0 0 5807 Machinery, Tools & Instruments 0 0 0 0 0 TOTAL OUTLAY 2,000 0 2,000 0 0 TOTAL ELECTIONS 39,391 29,671 32,727 17,883 42,039 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 27 CITY OF KAUKAUNA 2024 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, and electronic data processing to insure the City's financial stability and compliance with goals, policies, and regulations. 2023 Goals and Objectives  Implement an automated Accounts Payable process that will save the city time and money. This automation gains efficiency for all involved from paying the invoice to referencing the digital version later.  Implement a web-based policy and procedure space within the Finance and Clerk area. Revisit how staff documents these procedures and how often they get updated.  Migrate current accounting software to a cloud base platform. In the process review other options to ensure we have the best fit for our operation, reporting, and data analysis needs.  Further define the 5-year People & Operating plan (POP) process. Hold one working session to kick off the strategic planning efforts of the city.  Ensure reporting is done on the spending of the ARPA Funds to the Department of Revenue per the plan for all projects on the list  Improve budget planning process with Finance and Personnel Committee  Coordinate Finance needs with newly created internal IT Department. 2023 Accomplishments  Implemented the automated Accounts Payable process that scans invoices and routes for approval. This allows for more time to review the invoices and less time keying in the invoice data. It also saves an image of the invoice for staff to refer back to in the future.  Migrated accounting software to the cloud-based platform, NetSuite. It allows for greater accessibility as well as functionality.  Rather than a People and operating plan, Staff contributed to the creation of the first ever City-wide strategic plan. This plan includes the 5-year operating and people plan. This will get started in 2024.  Administered the bond issuance for the 2023 Capital Borrowing, month end close process, and 2023 Budget process.  Continued working with multiple developers on projects within the Developer and City Tax Increment District (TID) to come up with an incentive package that works for the project and the city.  Managed the 2024 budget process, while looking for ways to ensure the city services stay in place and the tax rate stays in line with expectations. Page 7 - 28 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE 2024 Goals and Objectives  Support the implementation of the City wide Strategic Plan.  Increase the awareness and use of the online tax payment by 2% in 2024 tax collection cycle.  Increase the use of financial agency use of the tax collection software by 5% of total collection vs. last year in the 2024 collection cycle.  Enhance the Civic Promotion - Financial Support process that was created in 2023. Ensure the process is being followed in 2024.  Create a better-defined process for the Capital improvement Plan request. Create an information summary for the request to use to give context to the request.  Create Standard Operating Procedures for the new Accounting Software. My goal is to have 12 done by year end.  Continue to report and track the ARPA Fund spend and project list. Ensure the annual reporting is done by the deadline.  Implement a quarterly review of the Budget to Actuals with Department heads  Lead the efforts to define the outlook of the Public Library Space  Continue to work with any new developers on creative ways the city can help them locate within the City of Kaukauna. Page 7 - 29 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 237,798 221,365 207,430 206,930 219,670 5107 Overtime Pay 0 0 0 0 0 5119 Longevity Pay 515 305 180 180 265 Fringe Benefits 5151 Retirement Plan 15,490 20,778 23,169 23,101 24,850 5152 Residency 0 0 0 0 0 5154 Social Security 18,231 16,083 15,882 15,244 16,825 5157 Group Health Insurance 46,005 46,495 48,175 48,175 53,145 5160 Group Life Insurance 419 307 203 194 204 5163 Workers Compensation 453 375 353 352 374 TOTAL PERSONNEL SERVICES 318,911 305,708 295,392 294,176 315,333 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 0 2,500 1,000 1,500 5208 Travel - City Business 600 322 600 300 500 5211 Education & Memberships 700 523 700 500 700 Purchased Services 5303 Communications 660 300 660 590 1,020 5325 Contractual Services 110,600 78,322 129,500 159,000 118,500 5332 Shared Services (38,649) (38,649) (37,465) (37,465) (37,934) 5334 Printing Expense 1,655 1,531 1,000 750 900 Supplies 5401 Office Supplies 200 223 300 100 300 5402 Desktop Printing Expense 200 0 200 0 200 5422 Data Processing Supplies 100 0 0 0 0 5423 Filing Fees 50 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 78,616 42,572 97,995 124,775 85,686 OUTLAY KITD User Fees 0 0 0 0 0 KITD Infrastructure Mtnce/Replace 0 0 0 0 0 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL FINANCE 397,527 348,279 393,387 418,951 401,019 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 30 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Finance Director 1.00 1.00 133,121 132,621 140,199 Staff Accountant 1.00 1.00 74,309 74,309 79,471 TOTAL 2.00 2.00 207,430 206,930 219,670 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: FINANCE Page 7 - 31 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES MISSION STATEMENT The Human Resources Department provides effective human resources services to all employees of the City, maintains compliance with all regulations (State & Federal) and administers 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. 2023 Goals and Objectives • Implement plans laid out as a result of the compensation and classification analysis to ensure competitive and equitable compensation for staff. • Create a Diversity, Equity, and Inclusion committee to help foster a welcoming workplace in which employees of all backgrounds and demographic characteristics can flourish. • Refine onboarding and training program for seasonal employees. • Research and implement a new HRIS system that meets the needs of the City in a cost -effective manner. 2023 Accomplishments • Successfully implemented new HRIS system. • Implemented results of 2022 compensation study. • Continued implementation of performance management system. • Streamlined the hiring process by moving to paperless processing. • Conducted second employee Pulse Survey to gain feedback from employees on employment experience. 2024 Goals • Complete tactics within the City Strategic Plan. • Research feasibility of additional state benefit offerings. • Complete negotiations with IAF Kaukauna Local 1594 Page 7 - 32 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 85,627 113,722 160,423 159,323 252,667 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 5,566 7,412 10,909 10,834 17,434 5152 Residency 5,138 0 0 0 4,181 5154 Social Security 6,550 8,233 12,272 11,688 19,329 5157 Group Health Insurance 23,401 15,571 48,175 48,175 79,718 5160 Group Life Insurance 60 90 126 118 184 5163 Workers Compensation 163 183 273 271 430 TOTAL PERSONNEL SERVICES 126,505 145,211 232,178 230,409 373,943 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 0 0 300 300 300 5211 Education & Memberships 800 354 1,500 813 1,500 5218 Tuition Reimbursement Program 7,000 1,800 8,000 7,900 8,000 Purchased Services 5303 Communications 0 1,571 540 362 300 5325 Contractual Services 83,500 170,781 102,000 101,000 52,000 5326 Recuritment Expenses 6,500 10,033 8,200 10,375 11,000 5328 Advertising 0 0 0 0 0 5332 Shared Services (20,487) (19,821) (31,280) (31,280) (39,307) 5334 Printing Expense 0 0 0 0 0 5385 Employee Wellness Program 2,000 4,623 2,000 2,190 2,100 5398 Employee Safety Program 1,500 58 1,500 545 1,500 5399 Employee Assistance Program 3,000 656 3,000 3,000 3,700 Supplies 5401 Office Supplies 200 356 300 120 300 5402 Desktop Printing Expense 200 139 200 200 200 TOTAL NON-PERSONNEL SERVICES 84,213 170,550 96,260 95,525 41,593 TOTAL HUMAN RESOURCES 210,718 315,760 328,438 325,934 415,536 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 33 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Human Resources Director 1.00 1.00 102,124 100,924 118,353 HR/Payroll Generalist 1.00 1.00 58,299 58,399 64,628 Communications Manager 0.00 1.00 0 0 69,686 TOTAL 2.00 3.00 160,423 159,323 252,667 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: HUMAN RESOURCES Page 7 - 34 Page 7 - 35 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY MISSION STATEMENT To serve as a driving force in the City’s progress through the strategic application of Information technology. We are dedicated to providing robust, secure, and efficient IT solutions that support the City’s mission, improve service delivery and promote digital excellence. Core Values: 1. Innovation: We strive to foster a culture of innovation, continuously exploring and embracing emerging technologies to improve service quality, efficiency, and effectiveness. 2. Collaboration: We recognize that success is achieved through partnerships. We collaborate closely with other city departments, agencies and external stakeholders to achieve common goals and shared visions. 3. Service Excellence: Provide reliable, accessible, and user-friendly IT services and support that empower city employees to fulfill their missions effectively. 4. Cybersecurity Excellence: Maintain a robust cybersecurity posture to protect sensitive data, systems and infrastructure against evolving cyber threats and vulnerabilities. 5. Infrastructure Modernization: Continuously upgrade and optimize IT infrastructure to ensure scalability, resilience, and efficiency in the delivery of city services. We are committed to upholding these principles and objectives to support the city’s continued growth, resilience, and innovation. We will adapt and evolve to meet the changing landscape of technology and continue to be a catalyst for progress, ensuring that our city remains at the forefront of digital excellence. 2023 Goals and Objectives  Migrate the help desk system and service to a managed service  Oversee all critical infrastructure upgrades  Have all Assets on the Network labeled with an Identification (ID) Asset tag. Compile this information in a database  Ensure network has less than three major interruptions through the year. Page 7 - 36 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY 2023 Accomplishments  Transitioned from a shared IT Services model with Kaukauna Utilities to a standalone IT department dedicated to the city of Kaukauna  Setup transitioned and supervised a Managed Service Provider contract to provide daily helpdesk support for end users as well as all server and network support.  Implemented phone system upgrade  Converted Access control system to the cloud  Setup recycling of waste toner cartridges for the City  Procured and installed new presentation and conferencing system for the Hydro View room  Oversaw and managed the conversion of our website and email addresses to the .GOV domain  Added additional Wi-Fi capacity in the Street Department  Implemented a Mobile Device Management solution to ensure security of our mobile devices  Procured inventory of common IT hardware and other necessities to allow for faster turnaround of replacements and repairs  Procured and implemented a new Security Awareness Training system 2024 Goals and Objectives  Upgrade PD Host and repurpose the existing one as an offsite backup device  Segregation of the PD network from the City network to comply with CJIS requirements  Upgrading 70% of the City’s switches  Clean up and organization of all data closets  Upgrading all wireless access points throughout city facilities  Upgrade internet connection speed and implement a redundant solution  Complete asset inventory and replacement schedule  Improve our cybersecurity posture by implementing workstation best practices Page 7 - 37 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 48,368 39,911 85,356 85,356 89,951 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 3,144 2,352 5,804 5,804 6,207 5152 Residency 2,902 0 0 0 0 5154 Social Security 3,700 3,004 6,530 6,280 6,881 5157 Group Health Insurance 23,401 1,735 24,088 24,088 26,573 5160 Group Life Insurance 60 9 60 184 193 5163 Workers Compensation 92 55 145 145 153 TOTAL PERSONNEL SERVICES 81,667 47,066 121,983 121,857 129,958 NON-PERSONNEL SERVICES Travel/Training 5211 Education & Memberships 0 0 8,100 6,000 7,600 Purchased Services 5303 Communications 0 825 0 1,000 900 5304 Computing 1,000 12,776 10,000 10,000 19,000 5305 Cybersecurity 36,100 24,571 43,100 34,000 26,000 5315 Maintenance - Office Equipment 0 0 0 0 0 5324 User Licencing 0 0 0 0 0 5325 Contractual Services 243,400 233,770 190,700 177,000 220,000 5332 Shared Services (35,015) (35,015) (34,685) (34,685) (38,324) Supplies 5401 Office Supplies 0 (3,152) 0 3,186 0 5420 Data Center 33,000 63,941 25,000 49,000 40,000 TOTAL NON-PERSONNEL SERVICES 278,485 297,717 242,215 245,501 275,176 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL INFORMATION TECHNOLOGY 360,152 344,783 364,198 367,358 405,134 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 38 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET IT Manager 1.00 1.00 85,356 85,356 89,951 TOTAL 1.00 1.00 85,356 85,356 89,951 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: INFORMATION TECHNOLOGY Page 7 - 39 CITY OF KAUKAUNA 2024 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. 2023 Goals and Objectives  Increase tax base through new development and expansion/rehabilitation of existing facilities  Continue to work with developer on a hotel in Commerce Crossing  Continue to work with developer on annexation of 90 acres (Wolfinger property) for new residential development.  Work with KHS Civic Engagement Class on developing a program giving to special city projects.  Work with KHS Civic Engagement Class on expanding the pavilion, adding a tow rope at the sledding hill and an ice rink at Grignon Park  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 2023 Accomplishments  Increased the tax base through 75 new residential single-family homes and the expansion/rehabilitation of existing facilities.  Helped secure an offer to purchase and developers ‘agreement on a 75-room hotel in Commerce Crossing  Collaborated with staff to create the first ever City-wide Strategic Plan.  Lobbied at the State Capital for increased shared revenue resulting in a $568,000 increase, the first significant increase in over 20 years.  Helped Kaukauna Utilities receive a $3 million Power Grid Resilience and Reliability grant with a letter of support from the city  Created the Mayors Senior Management Advisory Team  Completed the annexation 142+ acres into our Commerce Crossing Business Park  Attended four Chief Executive Conferences and the League of Wisconsin Municipalities Annual Conference with 5 City Council members. Page 7 - 40 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR 2023 Accomplishments (continued)  Broke ground on the Dreamville and Legacy Creekside Apartments introducing 355 market rate units into our much-needed housing stock.  Broke ground on TANN Corporation and Straightline Refrigeration  Spoke at numerous public events such as Memorial Day, Veterans Day, UA-400 Apprentice Signing Day and the Fox Cities Chamber CEO of the City event.  Spoke at numerous ribbon cuttings for new business’ that opened in Kaukauna 2024 Goals and Objectives  Implement the City-wide Strategic Plan  Increase tax base through new residential and commercial/industrial developments  Continue to work with developer on a 75-room hotel in Commerce Crossing  Continue to work with the developer on the independent living, assisted living, memory care facility in Commerce Crossing  Continue to work with KHS Civic Engagement Class on developing a program giving to special city projects.  Continue to work with KHS Civic Engagement Class on expanding the pavilion, adding a tow rope at the sledding hill and an ice rink at Grignon Park  Continue the work to 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.  Reconstruct our 2nd and 3rd street alley plazas and add murals to some buildings to make our downtown more vibrant  Work with Planning/Community Development, Community Enrichment, and Parks Departments to develop a Park Master Plan  Develop a plan to revitalize the underutilized greenspace in Central Park Page 7 - 41 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 139,976 139,116 139,934 139,234 145,628 5119 Longevity Pay 480 240 0 0 0 Fringe Benefits 5151 Retirement Plan 9,130 8,865 9,516 9,468 10,048 5152 Residency 3,144 1,540 2,984 0 3,163 5154 Social Security 10,745 9,932 10,705 10,320 11,141 5157 Group Health Insurance 32,842 31,634 33,793 33,793 37,290 5160 Group Life Insurance 445 392 414 354 372 5163 Workers Compensation 3,157 2,813 2,971 2,943 2,858 TOTAL PERSONNEL SERVICES 199,919 194,533 200,317 196,112 210,500 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 800 732 1,000 700 1,000 5208 Travel - City Business 1,000 1,573 1,200 1,000 1,200 5211 Education & Memberships 865 50 800 0 500 5215 Expense Allowance 3,500 1,221 3,500 1,050 3,500 Purchased Services 5303 Communications 300 420 300 300 300 5315 Maintenance - Office Equipment 0 0 0 0 0 5325 Contractual Services 0 248 0 120 0 5334 Printing Expense 2,500 1,894 2,500 100 2,000 5340 Rent - Equipment 750 758 800 800 800 Supplies 5401 Office Supplies 400 943 500 500 500 5402 Desktop Printing Expense 0 0 0 0 0 5422 Data Processing Supplies 0 0 0 0 0 5499 Miscellaneous 300 550 500 500 500 TOTAL NON-PERSONNEL SERVICES 10,415 8,388 11,100 5,070 10,300 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL MAYOR 210,334 202,921 211,417 201,182 220,800 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 42 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Mayor 1.00 1.00 90,209 89,509 92,915 Administrative Coordinator 1.00 1.00 49,725 49,725 52,713 TOTAL 2.00 2.00 139,934 139,234 145,628 DIVISION: GENERAL GOVERNMENT DEPARTMENT: MAYOR CITY OF KAUKAUNA 2024 BUDGET Page 7 - 43 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL SERVICE BUILDING MAINTENANCE MISSION STATEMENT The Municipal Service Building (a.k.a. City Hall) maintenance is responsible for janitorial services as well as all maintenance throughout the building. The janitorial service is a contracted service. Most of the maintenance is also contracted with some of the smaller items being managed by Department of Public Works laborers. Page 7 - 44 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 0 0 0 0 0 5306 Heating Fuels 6,200 4,713 6,200 5,400 5,100 5309 Water, Sewer & Electric 43,781 45,169 45,000 39,000 41,000 5312 Maintenance - Building 20,200 22,705 22,000 18,000 22,450 5321 Maintenance - All Other Equip 0 508 0 125 0 5325 Contractual Services 39,350 39,974 37,950 34,500 40,950 TOTAL NON-PERSONNEL SERVICES 109,531 113,070 111,150 97,025 109,500 OUTLAY 5804 Office Equipment 0 0 5,000 6,000 5,000 TOTAL OUTLAY 0 0 5,000 6,000 5,000 TOTAL MUNICIPAL BUILDING 109,531 113,070 116,150 103,025 114,500 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 45 CITY OF KAUKAUNA 2024 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. 1.02, 1.04, and 1.15 of the Municipal Code and Chapters 343, 345, 755, 800, and 911 of the Wisconsin State Statutes. 2023 Goals and Objectives • Implement community service program for adults & juveniles (Kaukauna Community Justice Garden Initiative). • Continue to work with school resource officers, school administrators, and parents/juveniles at middle and high schools in “truancy court.” • Continue judicial education. • Attend judicial meetings. • Attend clerk meetings. • Onboard new court clerk. • Streamline court processes and procedures with new code and building inspectors . • Develop nuisance property/abatement process. • Update fines and fees to increase revenue and update fines in TRACS in accordance with current bond book schedule. • Invite civics classes and other youth groups to municipal court. • Increase community involvement. • Create and maintain phone log/court case files/notes. 2023 Accomplishments • Continued to work with school resource officers, school administrators, and parents/juveniles at middle and high schools in “truancy court.” • Continued judicial education. • Attended judicial meetings. • Attended clerk meetings. • Streamlined court processes and procedures. • Created new municipal court paperless procedures. • Recovered from COVID shutdowns. • Update fines in TRACS in accordance with current bond schedule • Created and maintained court case files and notes • Hired new Clerk and was able to get her onboard with training on all aspects of the position Page 7 - 46 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE 2024 Goals and Objectives • Continue to work with school resource officers, school administrators, and parents/juveniles at middle and high schools in “truancy court.” • Continue judicial education. • Attend judicial meetings. • Attend clerk meetings. • Streamline court processes and procedures with new code and building inspectors. • Develop nuisance property/abatement process. • Update fines and fees to increase revenue and update fines in TRACS in accordance with current bond book schedule. • Invite civics classes and other youth groups to municipal court. • Increase community involvement. • Create and maintain phone log/court case files/notes. • Elect a new Judge with the intention of being onboard by May 2024 • New Judge to attend state mandated initial Judicial College Page 7 - 47 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 33,101 29,566 35,115 33,630 37,871 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 0 0 0 0 0 5152 Residency 0 0 0 0 0 5154 Social Security 480 429 509 488 549 5160 Group Life Insurance 0 0 0 0 0 5163 Workers Compensation 63 50 60 57 64 TOTAL PERSONNEL SERVICES 33,644 30,045 35,684 34,175 38,484 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 0 800 48 1,200 5208 Travel - City Business 200 0 200 3,351 2,100 5211 Education & Memberships 850 1,415 1,635 1,370 1,500 Purchased Services 5325 Contractual Services 5,200 8,488 5,500 6,201 7,500 5334 Printing Expense 600 601 600 650 650 Supplies 5401 Office Supplies 300 164 500 415 500 5402 Desktop Printing Expense 100 0 250 94 200 5422 Data Processing Supplies 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 7,750 10,668 9,485 12,129 13,650 OUTLAY 5804 Office Equipment 0 123 2,500 1,453 1,500 TOTAL OUTLAY 0 123 2,500 1,453 1,500 TOTAL MUNICIPAL JUDGE 41,394 40,836 47,669 47,757 53,634 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 48 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Judge ** ** 12,323 11,988 12,693 Clerk of Courts 0.50 0.50 22,412 20,912 24,398 Deputy Clerk of Courts ** ** 380 730 780 TOTAL 0.50 0.50 35,115 33,630 37,871 ** FTE calculation not readily determined due to the nature of the position CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: MUNICIPAL JUDGE Page 7 - 49 CITY OF KAUKAUNA 2024 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 - 50 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: MAILROOM & SUPPLIES 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 4,100 5,677 5,600 5,200 5,800 5341 Maintence and Printing 0 0 0 0 0 Supplies 5401 Office Supplies 500 2,141 1,000 600 1,000 5402 Desktop Printing Expense 0 0 0 0 0 5431 Postage 11,000 15,845 11,000 10,500 13,000 TOTAL NON-PERSONNEL SERVICES 15,600 23,663 17,600 16,300 19,800 TOTAL MAILROOM & SUPPLIES 15,600 23,663 17,600 16,300 19,800 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 51 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Planning and Community Development Department is to promote the orderly growth and development of the City in a manner intended to maintain a high-quality living environment. 2023 Goals and Objectives: • Work to revitalize the City’s downtown and create a walkable vibrant destination. • Continue to attract quality developments to the city’s many commercial, industrial, and residential corridors. • Update the future land use chapter of the City’s Comprehensive Plan. • Perform public outreach for the update of the City’s Comprehensive Plan. • Create a façade ordinance for developments in certain districts to abide by. • Create a landscape ordinance for new construction within commercial, industrial, and multi -family districts. • Work to gain an offer to purchase and development contract for a hotel within the City. • See the completion of Dreamville Kaukauna, by the end of 2023. • Sell 3 commercial or industrial lots. • Have six businesses utilize RACK program funding within the Downtown. • Finish the Second Street Vehicular/Pedestrian Alley update. • Finish the Fox River Seawall Project. 2023 Accomplishments • Created Renew Kaukauna Program to have grants available to façades and beautification within the City’s Core. • Created a Façade Ordinance for development within certain districts • Created a Landscape Ordinance for new construction within commercial, institutional, industrial, and multi-family districts. • Updated the Floodplain Ordinance to meet state and county standards as well as allow for the consolidation of flood plains on parcels. • Obtained an offer to purchase and a signed developer’s agreement with Grand Stay Hotel. • Sold 4 commercial and 2 industrial lots. • Approved 5 RACK applications for businesses. (update this if it changes, might have a few coming in) • Started the Comprehensive Plan process for the Land Use Chapter. • Worked with Kaukauna Utilities to include burying overhead wires for the Second Street Alley Project. 2024 Goals and Objectives • Approve 5 RACK Grants for new facades and interior renovations. • See three new murals in the Downtown. • Obtain an offer to purchase on three City owned lots. • Complete a City of Kaukauna Parks Master Plan update. • Complete the Future Land Use Map update. • Complete the Second Street Alley Projects. • See the completion of Tann Corporation and Straightline in the Industrial Park. • See the completion of Dreamville on the former Gustman Site. • Continue to update and improve existing zoning code. • Find a location for pickleball courts. Page 7 - 52 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 210,503 197,910 248,726 248,116 262,865 5104 Temporary Payroll 0 0 0 0 0 5119 Longevity Pay 0 0 0 0 15 Fringe Benefits 5151 Retirement Plan 13,683 11,141 15,069 15,027 16,211 5152 Residency 0 3,010 3,817 3,817 4,021 5154 Social Security 16,103 15,015 19,028 18,681 20,110 5157 Group Health Insurance 18,882 9,620 33,793 33,793 37,290 5160 Group Life Insurance 266 250 441 461 484 5163 Workers Compensation 4,862 5,203 7,091 7,072 7,001 TOTAL PERSONNEL SERVICES 264,299 242,149 327,965 326,967 347,997 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 1,799 2,500 2,500 2,500 5208 Travel - City Business 500 515 750 750 750 5211 Education & Memberships 500 279 550 550 550 Purchased Services 5303 Communications 300 1,182 1,400 1,304 1,400 5325 Contractual Services 21,500 3,664 12,000 10,000 25,000 5328 Advertising 2,500 1,972 0 1,500 2,500 5334 Printing Expense 2,500 27 0 0 0 5340 Rent - Equipment 1,500 715 1,000 650 1,000 Supplies 5401 Office Supplies 700 2,322 700 924 700 5402 Desktop Printing Expense 300 0 0 0 0 5422 Data Processing Supplies 352 30 180 120 180 TOTAL NON-PERSONNEL SERVICES 32,652 12,507 19,080 18,298 34,580 OUTLAY 5804 Office Equipment 0 0 2,500 2,546 2,500 TOTAL OUTLAY 0 0 2,500 2,546 2,500 TOTAL PLANNING 296,951 254,656 349,545 347,811 385,077 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 53 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Planning Director 1.00 1.00 99,736 99,106 105,603 Associate Planner 1.00 1.00 63,617 63,617 67,019 Community Develop. Coordinator 0.00 0.00 0 0 0 Planning/Engineering Tech 0.40 0.40 27,124 27,124 27,937 Code Enforcement Officer 1.00 1.00 58,249 58,269 62,306 TOTAL 3.40 3.40 248,726 248,116 262,865 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT CITY OF KAUKAUNA Page 7 - 54 Page 7 - 55 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: STREETS, PARK, and RECREATION (SPAR) BUILDING MAINTENANCE MISSION STATEMENT This department is responsible for utilities and maintenance for the Street Park and Recreation offices and Community Center areas. The janitorial service for this area is contracted out while Department of Public works employees manage the smaller maintenance items. Page 7 - 56 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: SPAR BUILDING MAINTENANCE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 2,500 2,373 2,500 2,660 2,700 5306 Heating Fuels 28,000 31,718 30,000 30,100 30,000 5309 Water, Sewer & Electric 25,000 17,676 20,000 18,300 20,000 5312 Maintenance - Building 17,000 15,891 17,000 7,600 15,000 5325 Contractual Services 1,850 3,080 2,400 1,800 2,400 TOTAL NON-PERSONNEL SERVICES 74,350 70,738 71,900 60,460 70,100 TOTAL SPAR BUILDING MAINTENANCE 74,350 70,738 71,900 60,460 70,100 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 57 CITY OF KAUKAUNA 2024 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 community’s needs to help ensure the safety and well-being of the populace. 2023 Goals and Objectives • Complete the second session of the mandatory paramedic refresher course set by the State of Wisconsin. This 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 a three-year period. • Take delivery of, and place into service a new ambulance ordered in December 2021. • Research community needs in an effort to provide additional educational opportunities to the general public related to health and wellness, first aid, and injury prevention with particular attention to improving the chain of survival elements related to out-of-hospital cardiac arrest. This includes early recognition of cardiac events, emergency response system activation and bystander-initiated CPR. • 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 implementing field-based reporting, utilizing mobile devices on the ambulances. • 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 - 58 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2023 Accomplishments • The fire department placed a new 2023 Ford F-550 Lifeline ambulance into service. This ambulance is expected to serve Kaukauna for the next 18 years. • The American Heart Association recognized the Kaukauna Fire Department by awarding the Mission: Lifeline EMS Silver Award for cardiac and stroke care. • Re- certified 28 Kaukauna Police Officers and 10 Paid-On-Call Firefighters in CPR. • T he 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 a significant purchase savings during the current state of the economy and exorbitant medical supply prices. • A ll 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. • C ompleted our service re-licensure with the State of Wisconsin, valid through 2026. • T he Assistant Chief/EMS Director continues to serve as a liaison between the fire department ambulance service and the numerous surrounding first responder agencies, coordinating patient care prior to fire department arrival at emergency incident scenes. • F ire department paramedics completed 27 hours of formal paramedic refresher training. Each paramedic must receive a minimum of 70 hours of refresher training every three years in order to maintain their State of Wisconsin Paramedic License. • C ontinued work on the logistics of creating a paperless reporting system. • P rovided stand-by services at all local high school football games, Bike to the Beat, Fox Cities Marathon, and the Firecracker 5k. • S uccessfully completed the Centers for Medicare & Medicaid Services Cost Reporting Study to the Medicare Ground Ambulance Data Collection System. • A review of patient care protocols was completed and updates were made. Page 7 - 59 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: AMBULANCE 2024 Goals and Objectives • Increase the number of CPR classes given to targeted segments in our community. • Take additional steps toward becoming paperless with our EMS field reports. • M onitor Wisconsin’s GEMT (Ground Emergency Medical Transport) program to seek ways to improve our reimbursement rates for Medicaid transports. • C ontinue to participate in the CARES Program (Cardiac Arrest Registry to Enhance Survival) and continuously seek areas of improvement. • I mplement our alternative response vehicle into our response policies. This vehicle will be used in place of a fire engine on many of our ambulance calls. • C ontinue 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. • C omplete 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. • C omply 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 - 60 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,200 25 1,300 1,000 1,300 5208 Travel - City Business 575 38 600 100 600 5211 Education & Memberships 4,500 3,827 4,500 450 4,500 Purchased Services 5303 Communications 6,730 6,608 6,800 5,000 6,800 5318 Maintenance - Automotive 5,500 4,019 5,500 5,000 5,500 5321 Maintenance - Other Equipment 2,500 318 2,500 2,500 2,500 5325 Contractual Services 11,125 11,776 24,200 25,600 29,300 5328 Advertising 0 0 0 0 0 5334 Printing Expense 500 658 500 318 500 Supplies 5401 Office Supplies 0 0 0 0 0 5402 Desktop Printing Expense 0 0 0 0 0 5404 Clothing Expense 0 0 0 0 0 5407 Automotive Supplies 7,000 12,963 8,000 10,100 9,000 5410 General Supplies 150 123 150 758 150 5419 Medical & Lab Supplies 28,250 25,498 28,250 25,000 27,250 5422 Data Processing Supplies 0 0 0 0 0 5431 Postage 75 224 75 75 75 TOTAL NON-PERSONNEL SERVICES 68,105 66,076 82,375 75,901 87,475 OUTLAY 5807 Machinery, Tools & Instruments 9,000 29,385 6,000 6,000 4,000 TOTAL OUTLAY 9,000 29,385 6,000 6,000 4,000 TOTAL AMBULANCE 77,105 95,461 88,375 81,901 91,475 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 61 CITY OF KAUKAUNA 2024 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. 2023 Goals and Objectives • Implement full electronic permit plan review/submittal. • Permit 75 new homes. • Continue ongoing code enforcement efforts. • Review building permit fee schedule and determine if any changes need to be made • Reduce consulting fees. 2023 Accomplishments • Implemented full electronic permit plan review/submittal. • Permitted 70 new homes. • Sent 193 code violation letters and 57 citations. • Building permit fees were increased to reflect increased costs of this service. • Consulting fees were reduced from $160,000 in 2022 to ~$100,000 in 2023 (year -end estimate) 2024 Goals and Objectives • Continuing education for Code Enforcement and Building Inspection Department • Continue outreach efforts to the citizens regarding ordinance complaints. • Outreach to other community departments on operational ideas. • Assist the Community Development Director on additional tasks. • Continuing Education from UW system for the Board of Appels. • Permit 120 housing units. Page 7 - 62 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 80,214 79,215 84,551 83,951 89,047 5104 Temporary Payroll 0 0 0 0 0 5119 Longevity Pay 0 0 0 0 45 Fringe Benefits 5151 Retirement Plan 5,214 5,160 5,749 5,709 6,147 5152 Residency 0 0 0 0 0 5154 Social Security 6,136 5,868 6,468 6,422 6,816 5157 Group Health Insurance 22,388 22,385 24,088 24,088 26,573 5160 Group Life Insurance 90 191 203 247 259 5163 Workers Compensation 2,799 2,486 2,706 2,686 2,655 TOTAL PERSONNEL SERVICES 116,841 115,304 123,765 123,103 131,542 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 0 1,500 750 1,500 5208 Travel - City Business 100 165 250 200 250 5211 Education & Memberships 400 866 500 500 500 Purchased Services 5303 Communications 300 687 1,000 820 1,000 5318 Maintenance - Automotive 0 0 0 0 0 5325 Contractual Services 53,200 156,330 165,000 85,000 80,000 5327 Razing Expense 0 0 0 0 0 5328 Advertising 0 0 0 0 0 5334 Printing Expense 100 285 0 0 0 5340 Rent - Equipment 700 601 700 525 700 Supplies 5401 Office Supplies 1,500 1,865 1,800 3,090 2,500 5402 Desktop Printing Expense 0 0 0 0 0 5407 Automotive Supplies 300 845 1,500 700 1,500 5499 Miscellaneous 0 710 0 0 0 TOTAL NON-PERSONNEL SERVICES 57,100 162,354 172,250 91,585 87,950 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL BUILDING INSPECTION 173,941 277,658 296,015 214,688 219,492 2024 BUDGET CITY OF KAUKAUNA Page 7 - 63 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Senior Building Inspector 1.00 1.00 84,551 83,951 89,047 TOTAL 1.00 1.00 84,551 83,951 89,047 CITY OF KAUKAUNA 2024 BUDGET DIVISION: GENERAL GOVERNMENT DEPARTMENT: BUILDING INSPECTION Page 7 - 64 Page 7 - 65 CITY OF KAUKAUNA 2024 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 businesses by minimizing fire loss through sound fire prevention efforts, competent suppression techniques, and efficient emergency medical care. 2023 Goals and Objectives • Provide effective and efficient fire and rescue services to the community. • Implement cancer prevention measures to ensure health and safety of firefighters. • C omplete our replacement of firefighting protective bunker gear. • C omplete our replacement of all self-contained breathing apparatus. • E nhance our training programs. • C ontinue implementing mission-critical communication devices in our organization. • B egin a review and update of existing policies and procedures. • I nvite EMS and Fire college students to intern at the Kaukauna Fire Department. • E xplore alternative responses to ensure fast, safe, and efficient responses to all emergencies. 2023 Accomplishments • As of March 2023, our Training Division is staffed full-time. • Completed many joint trainings with other Fox Valley fire departments. • C oursework completed to become “Blue Card” fire department, displaying our commitment to following standard incident command practices on emergency scenes. • I mplemented procedures to allow for better and more accurate data collection of training activities. • E ntered into an agreement with area fire departments to allow for seamless equipment sharing between departments. • C ontinue to enhance our training and education by regularly participating in joint training with fire firefighters from Grand Chute, Fox Crossing, and Neenah-Menasha. • C onducted trench and specialized rescue training with the Appleton Fire Department. • E ntered into an agreement with area fire departments to allow for sharing of firefighting foam. • A s part of our cancer prevention efforts, we’ve planned for a “clean” laundry room to be constructed to ensure carcinogenic gear and biohazard material are kept separate from other clothing, linens, and towels that must be laundered. Page 7 - 66 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE 2023 Accomplishments (continued) • Completed a replacement cycle of all outdated bunker gear for our firefighters. • Completed a replacement of our outdated self-contained breathing air apparatus. • S uccessfully received a grant of $158,000 towards the replacement of our portable radio inventory. • C onverted many old non-digital documents to digital format. • A ttended several career fairs and recruiting events at area technical schools and the Kaukauna Hi gh School. • P articipated in several community events throughout the year, including Bike to the Beat, Firecraker 5K, Fall Fest, Trunk or Treat events, and more. • S uccessfully completed an audit by the Insurance Services Office (ISO) • P urchased an alternative response pickup truck to be outfitted and placed into service in 2024. We received $68,000 of grant funding for approximately 80% of this project. 2024 Goals and Objectives • Implement a new “Working Still” alarm level to quickly receive mutual aid from neighboring fire companies to receive a more adequate number of firefighters on scene, improving safety to our firefighters and reducing fire property loss. • Begin the specification process to replace our 2003 fire engine. This is a 2026 capital project, but with long lead times, this engine should be ordered in 2024 to receive it on time and keep to our replacement cycle. • D evelop a Strategic Plan for the fire department. • I mplement Task Books to better prepare fire personnel looking to promote to new positions. • C onstruct a laundry room in the upstairs living quarters of the fire station. • C ontinue to review and enhance performance review procedures for our staff. • Ma intain current response times. Page 7 - 67 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,568,131 1,515,798 1,657,349 1,630,804 1,736,262 5107 Overtime Pay 75,000 192,869 90,000 134,815 90,000 5113 Job Class Premium Pay 0 0 0 0 0 5116 Holiday Pay 75,000 75,523 75,000 73,643 75,000 5119 Longevity Pay 4,655 4,295 4,540 4,540 4,805 5122 FLSA Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 278,979 292,622 328,804 331,379 361,570 5152 Residency 69,602 72,395 79,478 71,898 74,188 5154 Social Security 24,606 25,112 26,490 26,735 27,638 5157 Group Health Insurance 415,106 370,655 428,079 391,416 440,614 5160 Group Life Insurance 2,039 1,972 2,100 2,232 2,344 5163 Workers Compensation 60,298 55,609 58,095 58,633 58,135 TOTAL PERSONNEL SERVICES 2,573,416 2,606,849 2,749,935 2,726,095 2,870,556 2024 BUDGET CITY OF KAUKAUNA Page 7 - 68 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 4,000 1,189 3,700 3,000 4,100 5208 Travel - City Business 700 79 1,000 1,000 1,400 5211 Education & Memberships 4,525 2,285 4,525 3,700 3,725 Purchased Services 5303 Communications 10,900 10,202 10,900 10,900 10,900 5306 Heating Fuels 3,900 5,721 5,300 3,900 4,600 5309 Water, Sewer & Electric 60,500 65,068 62,500 55,800 64,000 5312 Maintenance - Building 14,500 18,265 15,000 15,800 16,000 5315 Maintenance - Office Equipment 600 0 600 600 1,200 5318 Maintenance - Automotive 10,700 36,415 12,000 27,000 13,000 5321 Maintenance - Other Equipment 6,000 4,640 6,000 5,500 6,000 5325 Contractual Services 10,150 3,032 10,150 10,150 10,150 5328 Advertising 150 50 150 0 100 5334 Printing Expense 300 0 0 0 0 5340 Rent - Equipment 2,450 2,300 2,500 2,500 2,550 Supplies 5401 Office Supplies 700 519 700 805 1,000 5402 Desktop Printing Expense 190 333 215 357 350 5404 Clothing Expense 12,700 8,670 12,700 13,100 12,000 5407 Automotive Supplies 5,200 7,366 6,000 6,400 6,800 5410 General Supplies 2,200 953 2,200 2,700 2,200 5413 Chemical & Ordnance 800 202 800 600 800 5416 Custodial Supplies 2,000 2,063 2,000 2,000 2,100 5431 Postage 100 204 150 100 150 5499 Miscellaneous 4,300 5,775 4,500 4,500 4,500 TOTAL NON-PERSONNEL SERVICES 157,565 175,330 163,590 170,412 167,625 OUTLAY 5807 Machinery, Tools & Instruments 27,000 25,227 20,000 20,000 30,000 TOTAL OUTLAY 27,000 25,227 20,000 20,000 30,000 TOTAL FIRE 2,757,981 2,807,406 2,933,525 2,916,507 3,068,181 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 69 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Chief 1.00 1.00 116,653 116,653 122,856 Assistant Chief 1.00 1.00 99,786 99,786 105,457 Assistant Chief - Shift 1.00 1.00 92,879 92,879 95,665 Assistant Chief - Shift 1.00 1.00 92,879 92,879 95,665 Assistant Chief - Shift 1.00 1.00 81,271 85,576 90,601 Assistant Chief - Training 1.00 1.00 71,580 81,630 87,247 Lieutenant / Paramedic 1.00 1.00 80,201 80,401 82,359 Lieutenant / Paramedic 1.00 1.00 80,201 77,401 79,736 Lieutenant / Paramedic 1.00 1.00 77,647 78,247 80,143 Driver Operator / Paramedic 1.00 1.00 76,666 76,966 78,728 Driver Operator / Paramedic 1.00 1.00 76,666 77,166 78,728 Driver Operator / Paramedic 1.00 1.00 76,666 75,666 77,184 Driver Operator / Paramedic 1.00 1.00 75,162 74,462 76,100 Driver Operator / Paramedic 1.00 1.00 75,162 74,062 75,901 Driver Operator / Paramedic 1.00 1.00 73,913 73,813 75,901 Firefighter / Paramedic 1.00 1.00 72,233 72,433 73,844 Firefighter / Paramedic 1.00 1.00 71,910 63,710 73,844 Firefighter / Paramedic 1.00 1.00 71,910 69,410 73,844 Firefighter / Paramedic 1.00 1.00 63,090 60,090 71,003 Firefighter / Paramedic 1.00 1.00 59,288 59,288 65,824 Firefighter / Paramedic 1.00 1.00 59,288 33,288 60,620 POC Firefighter / Team Leader ** ** 1,273 1,423 1,321 POC Firefighter / Team Leader ** ** 1,273 1,373 1,321 POC Firefighter / Team Leader ** ** 1,273 1,423 1,321 POC Firefighter / Driver Operator ** ** 1,073 1,273 1,121 POC Firefighter / Driver Operator ** ** 1,073 1,173 1,121 POC Firefighter / Driver Operator ** ** 1,073 1,273 1,121 POC Firefighter / Driver Operator ** ** 0 0 0 POC Firefighter / Driver Operator ** ** 0 0 0 POC Firefighter / Driver Operator ** ** 0 0 0 POC Firefighter ** ** 1,052 1,152 1,098 POC Firefighter ** ** 1,052 1,052 1,098 POC Firefighter ** ** 1,052 1,152 1,098 POC Firefighter ** ** 1,052 1,052 1,098 POC Firefighter ** ** 1,052 1,052 1,098 POC Firefighter ** ** 0 800 1,098 POC Firefighter ** ** 0 800 1,098 POC Firefighter ** ** 0 0 0 POC Firefighter ** ** 0 0 0 TOTAL 21.00 21.00 1,657,349 1,630,804 1,736,262 DEPARTMENT: FIRE CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY Page 7 - 70 Page 7 - 71 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY MISSION STATEMENT It is recognized that education and code enforcement are vital components in preventing fires and reducing 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. 2023 Goals and Objectives • All Kaukauna Fire Department staff members will continue to conduct company-based fire inspections throughout the community. We will continue to build a strong working relationship with our Code Enforcement Officer to address businesses that fail to correct fire code violations. • 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. • Strengthen our Juvenile Fire Starters program. • The Fire Arson Program will remain in place for 2023. All investigators will keep current with continuing education in both Arson investigation classes and Fire investigation classes to align with all updates and standards. • The general public will receive education in fire code compliance and fire prevention. The Kaukauna Fire Department will begin to provide community education on severe weather and severe weather preparedness. Information and education will be made available regarding what steps to take after a severe weather event. These include, but are not limited to, power line safety, downed trees, and street flooding. • The Kaukauna Fire Department will continue to provide age-appropriate fire prevention education to all schools within the Kaukauna city limits. • We will continue to partner with the Kaukauna Recreational Department’s Safety Town program. • 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 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: FIRE SAFETY 2023 Accomplishments • As of September 30 th, staff performed 876 fire inspections and identified 62 fire code violations. • Worked with our Code Compliance Officer to gain compliance with several outstanding violations. • Updated Chapter 21 of the Municipal Code to reflect a new fine structure for repeated noncompliance. • In 2022, we provided 40 individual classes to Kaukauna students, delivering the message to 2,160 children. (2023 YTD data is not yet available) • Continued to participate in Kaukauna Recreational Department’s Safety Town program. • Instructed Boy Scouts in fire safety, helping them to achieve their Fire Safety Merit Badge. • In 2022, we distributed 79 no-cost carbon monoxide detectors to local families. We continue to offer these to citizens while supplies last. • We have established better procedures to log and track public education activities to benchmark our current state. 2024 Goals and Objectives • Work with partner agencies to support senior outreach programs in our community. • All Kaukauna Fire Department staff members will continue to conduct company-based fire inspections throughout the community. We will continue to build a strong working relationship with our Code Enforcement Officer to address businesses that fail to correct fire code violations. • 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. • Strengthen our Juvenile Fire Starters program. • The Fire Arson Program will remain in place for 2024. All investigators will keep current with continuing education in both Arson investigation classes and Fire investigation classes to align with all updates and standards. • The general public will receive education in fire code compliance and fire prevention. T he 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. • We will continue to partner with the Kaukauna Recreational Department’s Safety Town program. • 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 - 73 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 650 0 650 0 0 5208 Travel - City Business 200 0 200 0 0 5211 Education & Memberships 2,000 1,565 2,000 1,770 2,000 Purchased Services 5328 Advertising 70 0 70 0 0 5334 Printing Expense 100 0 100 0 0 5397 Fire Safety Education 3,500 3,725 3,600 3,600 4,600 Supplies 5401 Office Supplies 175 0 175 0 0 5402 Desktop Printing Expense 0 0 0 0 0 5410 General Supplies 300 0 300 0 0 5434 Photographic Supplies 270 0 270 0 0 TOTAL NON-PERSONNEL SERVICES 7,265 5,290 7,365 5,370 6,600 TOTAL FIRE SAFETY 7,265 5,290 7,365 5,370 6,600 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 74 Page 7 - 75 CI TY OF KAUKAUNA 20 24 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE M ISSION STATEMENT T he 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. T he 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. 2023 Goals and Objectives • Purchase new handguns for officers • C ontinue to hold an “Open House” at the Police Department so citizens can tour the PD and interact with officers. • E nhance our investigative unit by adding another investigator to help handle death investigations, theft cases, fraud cases, etc • E xplore creative ways to attract new officers and retain our current staff • W ork with the newly hired “code enforcer” to address problem areas in the city • P rovide Alice (active shooter) training to city staff • C ontinue to enhance our public relations through various programs; IE. Business liaison, coffee with a cop, touch a truck, and appearances at city festivals and events • P romote the continued health and well-being of employees through wellness check-ins and peer support program 202 3 Accomplishments • Purchase new handguns for officers. • I nstall new optic sights on all handguns for better shot placement. • H eld an open house at the police department for community members to tour the building and interact with officers. • I nstalled Flock cameras (license plate readers) throughout the city to help with investigations. • C ontinued to provide ALICE training for the Kaukauna School District and businesses in the city. • C ollaborated with other city departments to ensure safe community events. • C ontinued our “find the rock” challenge on Facebook which encourages youth in the city to find hidde n r ocks and turn them into the police department. • O ffered two drug take back days. • A dded an additional investigator to help with investigations. • P articipated in several “Coffee with the cops” events. Page 7 - 76 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE 2024 Goals and Objectives • Implement an employee wellness program. • Purchase two ballistic shields for tactical operations and officer safety. • Purchase a 40mm foam launcher as another less then lethal option in crisis situations • Continue to hold an “Open House” at the Police Department so citizens can tour the PD and interact with officers. • Implement our city-wide strategic planning objectives into our day-to-day operations. • Explore creative ways to attract new officers and retain our current staff. • Help organize and participate in a county wide rescue task force. • Continue to hold an “Open House” at the Police Department so citizens can tour the PD and interact with officers. • Continue succession planning throughout the entire department. Page 7 - 77 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 2,053,451 1,957,146 2,133,925 2,133,823 2,239,228 5107 Overtime Pay 52,000 104,084 60,000 49,593 60,000 5110 Shift Premium Pay 0 1 0 1 0 5113 Job Class Premium Pay 585 275 585 841 585 5116 Holiday Pay 105,575 105,887 110,717 113,842 116,688 5119 Longevity Pay 1,645 1,657 1,831 1,819 1,890 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 269,694 273,655 315,520 315,510 358,014 5152 Residency 39,796 45,599 51,144 8,444 8,914 5154 Social Security 169,314 170,699 180,732 183,313 189,791 5157 Group Health Insurance 589,434 595,308 645,607 604,827 685,721 5160 Group Life Insurance 2,870 2,946 3,213 3,167 3,425 5163 Workers Compensation 63,007 57,442 62,029 62,030 59,044 TOTAL PERSONNEL SERVICES 3,347,371 3,314,700 3,565,303 3,477,210 3,723,300 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 10,000 10,878 12,000 14,000 12,000 5208 Travel - City Business 500 690 500 500 500 5211 Education & Memberships 1,000 799 1,000 1,000 1,000 Purchased Services 5303 Communications 2,000 4,290 4,290 4,290 16,778 5312 Maintenance - Building 3,500 7,423 3,500 4,100 3,500 5315 Maintenance - Office Equipment 500 574 500 500 500 5316 Investigations 1,400 515 1,500 1,500 2,000 5318 Maintenance - Automotive 25,900 38,824 25,900 27,000 25,900 5321 Maintenance - Other Equipment 800 1,682 800 800 800 5325 Contractual Services 68,662 67,937 77,464 78,000 78,444 5328 Advertising 300 100 200 350 200 5334 Printing Expense 300 298 300 450 300 5340 Rent - Equipment 5,000 5,343 5,000 5,000 5,000 5391 Crime Prevention Program 500 909 300 300 3,000 5396 K9 Program 5,000 5,227 5,000 13,000 5,000 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 78 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 2,000 2,279 2,500 2,000 2,500 5402 Desktop Printing Expense 1,500 163 1,500 1,500 1,500 5404 Clothing Expense 12,500 12,140 12,500 14,000 12,500 5407 Automotive Supplies 40,500 65,025 40,500 38,000 40,500 5410 General Supplies 1,000 736 1,000 1,000 1,000 5413 Chemical & Ordnance 19,358 21,158 20,238 19,500 21,658 5414 Evidence 5,769 2,894 5,700 5,000 6,319 5416 Custodial Supplies 500 58 500 200 500 5419 Medical & Lab Supplies 2,000 1,036 2,000 1,000 2,000 5422 Data Processing Supplies 0 0 0 0 0 5431 Postage 50 51 50 50 50 5499 Miscellaneous 500 2,299 1,000 1,500 1,200 TOTAL NON-PERSONNEL SERVICES 211,039 253,328 225,742 234,540 244,649 OUTLAY 5807 Machinery, Tools & Instruments 9,757 9,757 15,346 15,346 22,869 5830 Automotive 59,200 68,110 85,628 85,628 81,561 TOTAL OUTLAY 68,957 77,867 100,974 100,974 104,430 TOTAL POLICE 3,627,367 3,645,895 3,892,019 3,812,724 4,072,379 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 79 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Chief 1.00 1.00 116,653 116,653 122,856 Assistant Chief 1.00 1.00 104,327 104,327 107,457 Lieutenant 1.00 1.00 92,879 92,879 95,665 Sergeant 1.00 1.00 78,633 84,233 85,949 Sergeant 1.00 1.00 78,765 84,265 85,889 Sergeant 1.00 1.00 78,765 84,365 86,081 Sergeant 1.00 1.00 78,633 81,633 83,652 Patrolman / Meg Officer 1.00 1.00 76,157 79,157 80,863 Patrolman / Detective 1.00 1.00 78,573 84,573 85,889 Patrolman / Detective 1.00 1.00 66,126 79,426 80,923 Patrolman / K-9 1.00 1.00 78,610 78,660 83,275 Patrolman 1.00 1.00 80,357 37,857 74,126 Patrolman 1.00 1.00 76,529 60,779 65,027 Patrolman 1.00 1.00 76,217 79,517 80,923 Patrolman 1.00 1.00 76,217 79,517 80,923 Patrolman 1.00 1.00 74,424 76,424 80,211 Patrolman 1.00 1.00 74,616 76,616 79,457 Patrolman 1.00 1.00 72,986 73,486 75,935 Patrolman 1.00 1.00 73,168 71,668 75,780 Patrolman 1.00 1.00 71,483 70,783 74,820 Patrolman 1.00 1.00 70,069 70,269 73,349 Patrolman 1.00 1.00 74,436 76,436 79,062 Patrolman 1.00 1.00 76,109 79,109 80,824 Patrolman 1.00 1.00 70,141 70,341 69,978 Police School Resource Officer 1.00 1.00 76,217 80,917 80,863 Police School Resource Officer 1.00 1.00 76,166 79,466 80,923 Police School Resource Officer 1.00 1.00 75,340 78,040 80,184 Admin Services Supervisor 1.00 1.00 64,158 63,878 67,569 Police Records Assistant 0.73 0.73 34,855 34,355 37,533 Police Records Assistant 0.63 0.63 30,081 30,081 32,391 Police Records Assistant 0.50 0.50 23,873 24,073 25,707 Police Records Assistant 0.50 0.50 23,873 20,873 23,686 Community Service Officer 0.50 0.50 16,192 14,692 16,674 SUBTOTAL 30.86 30.86 2,315,628 2,319,348 2,434,444 Less: School share of PSLO 181,703 185,525 195,216 TOTAL 30.86 30.86 2,133,925 2,133,823 2,239,228 CITY OF KAUKAUNA 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: POLICE Page 7 - 80 Page 7 - 81 CITY OF KAUKAUNA 2024 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 - 82 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 55,635 48,498 57,843 57,843 59,565 Fringe Benefits 5151 Retirement Plan 0 0 0 0 0 5154 Social Security 807 755 839 869 864 5157 Group Health Insurance 0 0 0 0 0 5160 Group Life Insurance 0 0 0 0 0 5163 Workers Compensation 1,942 1,375 1,851 1,851 1,775 TOTAL PERSONNEL SERVICES 58,384 50,627 60,533 60,563 62,204 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,375 1,375 1,250 1,250 1,250 5499 Miscellaneous 400 0 100 0 0 TOTAL NON-PERSONNEL SERVICES 1,775 1,375 1,350 1,250 1,250 TOTAL SCHOOL PATROL 60,159 52,002 61,883 61,813 63,454 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 83 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard 0.26 0.26 8,355 8,355 8,604 Crossing Guard - Sub. 0.08 0.08 2,571 2,571 2,647 Crossing Guard - Sub. 0.08 0.08 2,571 2,571 2,647 Crossing Guard - Sub. 0.08 0.08 2,571 2,571 2,647 TOTAL 1.80 1.80 57,843 57,843 59,565 2024 BUDGET DIVISION: PUBLIC SAFETY DEPARTMENT: SCHOOL PATROL CITY OF KAUKAUNA Page 7 - 84 Page 7 - 85 CITY OF KAUKAUNA 2024 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 - 86 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 2,500 4,536 2,500 2,500 2,500 TOTAL NON-PERSONNEL SERVICES 2,500 4,536 2,500 2,500 2,500 TOTAL ALCOHOL & DRUG AWARENESS 2,500 4,536 2,500 2,500 2,500 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 87 CITY OF KAUKAUNA 2024 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 inspections, maintenance and utilities for the bridge and tender building. Page 7 - 88 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 1,200 1,002 1,200 1,000 1,200 5325 Contractual Services 10,000 3,636 15,000 9,000 12,000 TOTAL NON-PERSONNEL SERVICES 11,200 4,638 16,200 10,000 13,200 TOTAL BRIDGE MAINTENANCE 11,200 4,638 16,200 10,000 13,200 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 89 CITY OF KAUKAUNA 2024 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. The Service is provided by the City of Appleton that is shared among all Fox Valley Municipalities. Page 7 - 90 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 22,000 23,199 22,000 44,000 44,000 TOTAL NON-PERSONNEL SERVICES 22,000 23,199 22,000 44,000 44,000 TOTAL BUS SUBSIDIES 22,000 23,199 22,000 44,000 44,000 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 91 CITY OF KAUKAUNA 2024 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 needed, review and inspect new construction and re-development sites, compile special assessments, and maintain official maps and records. 2023 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: • 2023 Concrete Street Paving Project • Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities • Alley Reconstruction Project • Elm/Thilmany Intersection Reconstruction • Construction of the Jonen Park Pavilion • Grignon Park Utility Relay and Streambank Restoration • K4 Basin Flood Storage Project – Tanner School and Ann/Thelen Pipe Sizing • Glenview Ravine and Outfall Project Design/Permitting • Erosion Control - Stormwater Outfall / Streambank Restoration Project • Navigation Canal Seawall Project • Downtown Pedestrian Alley Development • Construct Company Woods Pond • Concrete Street Patch Program on STH 55 and other various locations Page 7 - 92 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2023 Accomplishments Successfully Completed the Following Projects: o 2 023 Concrete Street Paving Project o Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities o Alley Reconstruction Project o Horseshoe Park Storm Sewer Rehabilitation o Grignon Park Utility Relay and Streambank Restoration o Erosion Control - Stormwater Outfall / Streambank Restoration Projects along Nelson Trail o Downtown Pedestrian Alley Design o Construct Company Woods Pond o Concrete Street Patch Program on STH 55 and other various locations Began Work on the Following Projects (Anticipated Final Completion in 2024): o 75% of K4 Basin Flood Storage Project – Tanner School and Ann/Thelen Pipe Sizing o Awarded and started construction of the Jonen Park Pavilion • * Worked with KASD, KPD, and Street Department on school zone improvements, school walking route improvements, and began investigations to address bus stop improvements. • * Worked with Community Enrichment to design and bid improvements and accessibility at LaFollette Park • 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). Worked with developers to install proper erosion control and stormwater management facilities assisting in the successful development of their properties. • Continued 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 Kaukauna Utilities to coordinate sanitary sewer main, water main, and lateral replacement projects, and street patching on Kenneth Avenue area and continued planning for 5-year CIP and upcoming lead water service replacement projects. * = Aligns directly to Strategic Management Goal Page 7 - 93 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: ENGINEERING 2024 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. • * Continue to work with KASD, KPD, and Street Department on school zone improvements, school walking route improvements, and bus stop improvements. • * Continue to work with Community Enrichment to design improvements and increase accessibility for all residents to City parks and trails. • * Create or improve pedestrian and bicycle facilities in conjunction with street and sidewalk improvement projects. • 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 improve communications with residents and businesses about City operations and specifically projects that may affect them directly. Successfully complete the following projects: • 2024 Concrete Street Paving Project • Sanitary Sewer and Water Main Relay Projects with Kaukauna Utilities • * Downtown Alley and Pedestrian Alley Reconstruction Project • * Construction of the Jonen Park Pavilion • Finish K4 Basin Flood Storage Project – Tanner School and Ann/Thelen Pipe Sizing • Erosion Control - Stormwater Outfall / Streambank Restoration Project • * Navigation Canal Seawall Project • Parking lot pavement replacement at Municipal Pool and Horseshoe Valley Park • * Replace defective walks as part of the Sidewalk Replacement Program • Complete remediation of the Fox Shores RR Site. * = Aligns directly to Strategic Management Goal Page 7 - 94 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 297,631 295,901 306,987 305,757 322,766 5104 Temporary Payroll 9,940 1,354 11,795 3,908 12,152 5119 Longevity Pay 1,320 840 780 780 780 Fringe Benefits 5151 Retirement Plan 21,179 20,150 22,632 22,689 24,252 5152 Residency 12,147 8,220 11,149 11,098 11,813 5154 Social Security 25,070 21,482 23,715 23,507 24,927 5157 Group Health Insurance 68,393 51,868 48,175 48,175 53,145 5160 Group Life Insurance 925 445 520 612 643 5163 Workers Compensation 11,718 9,749 11,028 10,802 10,836 TOTAL PERSONNEL SERVICES 448,323 410,010 436,781 427,328 461,314 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,000 1,013 2,000 800 1,200 5208 Travel - City Business 300 639 300 100 300 5211 Education & Memberships 300 402 250 200 250 Purchased Services 5303 Communications 1,200 1,253 1,800 1,200 1,500 5315 Maintenance - Office Equipment 1,000 0 500 0 500 5318 Maintenance - Automotive 0 0 200 150 200 5321 Maintenance - Other Equipment 0 0 500 0 500 5325 Contractual Services 1,000 1,254 1,000 970 1,000 5328 Advertising 0 2,167 0 3,500 0 5334 Printing Expense 1,500 (5) 600 0 600 5340 Rent - Equipment 1,000 737 1,000 1,000 1,000 Supplies 5401 Office Supplies 800 949 1,000 500 1,000 5402 Desktop Printing Expense 100 130 200 0 200 5407 Automotive Supplies 1,000 1,397 1,100 1,200 1,100 5410 General Supplies 1,000 1,032 1,000 950 1,000 TOTAL NON-PERSONNEL SERVICES 11,200 10,969 11,450 10,570 10,350 OUTLAY 5804 Office Equipment 0 0 3,500 5,000 5,000 5807 Machinery, Tools & Instruments 0 0 500 700 100 TOTAL OUTLAY 0 0 4,000 5,700 5,100 TOTAL ENGINEERING 459,523 420,979 452,231 443,598 476,764 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 95 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Director of Public Works 1.00 1.00 110,426 110,176 118,095 Senior Project Engineer 1.00 1.00 78,423 78,543 83,971 Project Engineer 1.00 1.00 75,385 74,785 78,794 Planning/Engineering Tech. 0.60 0.60 42,753 42,253 41,906 TOTAL 3.60 3.60 306,987 305,757 322,766 DEPARTMENT: ENGINEERING CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION Page 7 - 96 Page 7 - 97 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: EQUIPMENT MAINTENANCE & 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 ordering of parts, changing of oil, lubrication, engine tuning, repairs, equipment painting, mounting plows, etc. This department also administers the annual systematic equipment replacement program. Page 7 - 98 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 75,000 73,001 80,000 68,000 80,000 5325 Contractual Services 425 131 425 50 200 Supplies 5410 General Supplies 12,000 17,497 12,000 11,500 12,000 5499 Miscellaneous 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 87,425 90,629 92,425 79,550 92,200 TOTAL EQUIP MAINTEN & REPLACE 87,425 90,629 92,425 79,550 92,200 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 99 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: FORESTRY MISSION STATEMENT The forestry department is responsible for the planting, trimming, and removal of trees and stumps from terraces, parks or from areas where it interferes with city property. The proper clearance of city streets, alleys, and sidewalks, and the removal of trees and branches during scheduled pickup dates and after damaging storms. Page 7 - 100 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 0 0 0 0 0 5325 Contractual Services 2,500 4,261 8,500 0 5,000 Supplies 5407 Automotive Supplies 4,000 7,192 7,500 6,400 7,500 5410 General Supplies 1,500 2,270 2,000 16,500 2,000 5425 Botanical & Agricultural 1,000 1,090 2,000 0 2,000 TOTAL NON-PERSONNEL SERVICES 9,000 14,813 20,000 22,900 16,500 TOTAL FORESTRY 9,000 14,813 20,000 22,900 16,500 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 101 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: SNOW & ICE CONTROL MISSION STATEMENT The mission of the 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 and expenditures include ordering of blades, chains, salt, and chips for mixing and stockpiling, 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 snow and ice removal is billed to the property owner. Page 7 - 102 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 5,000 4,034 5,000 15,000 10,000 5322 Maintenance - Roads & Walks 48,000 54,858 60,000 76,000 76,000 5328 Advertising 850 284 800 0 500 Supplies 5407 Automotive Supplies 28,500 21,067 25,000 25,000 25,000 5410 General Supplies 16,000 61,628 30,000 23,000 30,000 TOTAL NON-PERSONNEL SERVICES 98,350 141,871 120,800 139,000 141,500 TOTAL SNOW & ICE CONTROL 98,350 141,871 120,800 139,000 141,500 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 103 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION MISSION STATEMENT The mission of Street Department Administration is to provide effective and efficient management of the street, sanitation, and park departments. Street department administration is in charge of and responsible for maintenance and repair of streets, alleys, curbs and gutters, sidewalks, street signs, traffic control devices, storm sewers, sanitary sewers, city buildings and structures, parks, athletic fields and all machinery, equipment and property used in any activity under departmental control. The administration 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 determines the priorities, objectives, policies, procedures and overall resource needs. The administration is also responsible for the development and implementation of public policies regarding the street, sanitation, and park departments. 2023 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 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 2023 is (213) International Work Star 7400 dump truck and add ¾ ton pickup with lift gate to the fleet to help with vehicle needs for street and park staff. • Continued street sign replacement and inventory. • Work with Director of Public Works, Planning Director, and Board of Public Works to develop policies a nd ordinance updates to the garbage ordinance to help rectify issues with amounts, placement, and types of materials being collected from city residents and business owners. • Develop and execute plans for upgrades to La Follette Park playground equipment with vendors and multiple city departments while continuing to upgrade and maintain all city parks, athletic fields, and plantings. • Continue work on Nelson and Konkapot trails to install benches, refuse receptacles, and signage for all trail users. • Continue planting of various varieties of trees to replace the dead and declining trees throughout the park systems • Continue professional relationships with the many clubs and organizations that organize events for the youth and citizens of Kaukauna. • Provide the response of personnel and equipment to all weather emergencies for safe travel throughout the city. Page 7 - 104 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2023 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 30th 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. • 2023 was a year that we internally cross trained in multiple pieces of equipment and operations across many staff members. A focus has been to be a well-rounded crew. Giving staff these opportunities will allow the department to cover operations efficiently through extended leave and retirements. • Training sessions were conducted monthly for staff by fox Valley Safety on topics to continue to be compliant with OSHA standards. Unlike other years we have trained all staff in confined space to help with the safety and coverage of these entries. • Equipment upgrades completed in 2023 were the purchase of a new ¾ ton pickup truck outfitted with lift gate, and bidding of a new dump truck outfitted with plow equipment. • Developed and implemented the first phase of Waste Ordinance 11.11 with collaboration from multiple city departments, council members and street department staff. Information has been distributed to residents through the city's website, Facebook page, and distribution of non-compliance tags to containers to inform residents of ordinance changes. • Bid was awarded to Lee Recreation for the installation of an all-inclusive play structure for LaFollette Park. City staff will complete site work of removal of old equipment, excavation, and concrete flatwork . • Prepared the Municipal pool for construction. Removed play structure, to be repainted and relocated to a park with ageing equipment. Repurposed sand from pool to top dress athletic fields. • Upgrades to trails were made by installing benches, waste receptacles and dog waste stations • Worked with Calumet County Highway Department to paint center lines and white skips on Hwy 55. • Crosswalks, curbs, and parking lots were painted throughout city lots, around schools and churches, and on main streets in the city. • Special events were another huge success in 2023. Twenty plus events were held where city staff had significant time planning and delivering clean sites, traffic control, refuse collection and temporary seating to help facilitate these events. • The Department of Public Works received an Urban Forestry Grant to help fund the continued efforts to remove infected Ash trees, maintain equipment, and replant a variety of trees. • C ity staff removed 59 diseased Ash trees to date throughout the city's open park area. The focus has been on areas with the highest risk factor. A contractor was hired and completed grinding and restoration of 28 Ash tree stumps. 12 trees have been planted to date in open park and trails throughout the city . Page 7 - 105 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2023 Accomplishments (continued) • Working with the Planning Department and 1000 Islands on finalizing and executing a planting plan to replant 20 plus trees in the two parks that have seen the most Ash tree removals. Horseshoe Park and the Dog park. • Curb repair was completed throughout various locations. Asphalt crew was out multiple weeks throughout the summer repairing potholes. Repairs and repainting were made to the municipal track. • Cleaned over 49,000 lineal feet of sanitary sewer mains • Responded to 17 winter weather events to plow and salt city streets, sidewalks, parking lots, and trails. 2024 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 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 2024 is a hill mower, street grader, and skid steer. There will also be an addition of an athletic field groomer and a buster attachment for our backhoe. • Work with Director of Public Works, Communications Coordinator, and Planning Department on informing residents and implementing the 2 nd and 3rd phase of the waste ordinance 11.11 • Work with Lee Recreation on the site work and foundation needs for the new Lafollette Park playground. • Work with Director of Public Works and Milbach Construction on the new Jonen Park Pavillion. • Work with Community Enrichment Director on pool reconstruction needs. Tree removal and moving supplies back to the new facility will be some of the work needed by the street department. • Continue work on Nelson and Konkapot trails to install benches, refuse receptacles, and signage for all trail users. • C ontinue with the removal and restoration of many Ash trees located in open park areas. • Continue planting of various varieties of trees to replace the dead and declining trees throughout the park systems • Continue professional relationships with the many clubs and organizations that organize events for the youth and citizens of Kaukauna. • Provide the response of personnel and equipment to all weather emergencies for safe travel throughout the city. Page 7 - 106 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 128,429 135,810 129,148 128,148 135,353 5119 Longevity Pay 360 570 395 395 420 Fringe Benefits 5151 Retirement Plan 8,371 8,286 8,809 8,741 9,368 5152 Residency 0 4,467 5,073 5,037 5,304 5154 Social Security 9,852 9,539 9,910 9,434 10,387 5157 Group Health Insurance 46,005 35,400 33,793 33,793 37,290 5160 Group Life Insurance 171 336 214 209 219 5163 Workers Compensation 3,086 2,750 2,794 2,774 2,727 TOTAL PERSONNEL SERVICES 196,274 197,158 190,136 188,531 201,068 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 225 1,500 160 1,500 5211 Education & Memberships 0 0 0 0 0 Purchased Service 5303 Communications 300 300 500 600 600 5325 Contractual Services 2,500 3,203 3,000 3,800 4,000 5328 Advertising 0 0 0 0 0 Supplies 5401 Office Supplies 500 652 500 800 700 5402 Desktop Printing Expense 500 188 400 115 400 5410 General Supplies 100 4 100 100 100 TOTAL NON-PERSONNEL SERVICES 5,400 4,572 6,000 5,575 7,300 TOTAL ST DEPT ADMINISTRATION 201,674 201,730 196,136 194,106 208,368 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 107 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Street Superintendent 1.00 1.00 84,551 83,951 88,397 Office Assistant 1.00 1.00 44,597 44,197 46,956 TOTAL 2.00 2.00 129,148 128,148 135,353 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET DEPARTMENT ADMINISTRATION CITY OF KAUKAUNA Page 7 - 108 Page 7 - 109 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: STREET LIGHTING MISSION STATEMENT This department accounts for the cost of maintaining and operating the streetlights and decorative theme lights within the city. All streetlights are owned and operated by Kaukauna Utilities. Page 7 - 110 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 210,000 242,293 210,000 241,200 240,000 5321 Maintenance - Other Equipment 600 285 200 1,000 1,000 TOTAL NON-PERSONNEL SERVICES 210,600 242,578 210,200 242,200 241,000 TOTAL STREET LIGHTING 210,600 242,578 210,200 242,200 241,000 2024 BUDGET CITY OF KAUKAUNA Page 7 - 111 CITY OF KAUKAUNA 2024 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, repairing curbs, and guard rails. 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 - 112 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,252,553 1,179,213 1,229,868 1,230,968 1,270,997 5104 Temporary Payroll 54,000 43,523 70,770 57,116 72,912 5107 Overtime Pay 85,000 73,341 85,000 84,205 85,000 5110 Shift Premium Pay 700 452 700 561 700 5113 Job Class Premium Pay 6,900 7,770 6,900 5,878 6,900 5119 Longevity Pay 4,480 4,120 4,275 4,170 4,240 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 87,726 84,348 90,219 90,153 94,381 5152 Residency 41,956 42,640 42,507 42,511 43,788 5154 Social Security 104,030 91,997 102,522 102,251 105,697 5157 Group Health Insurance 439,089 414,152 428,901 443,077 499,743 5160 Group Life Insurance 2,445 2,426 2,774 2,675 2,809 5163 Workers Compensation 48,987 41,693 44,720 44,253 42,934 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 2,127,866 1,985,676 2,109,156 2,107,818 2,230,101 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 275 1,000 800 1,000 5309 Water, Sewer & Electric 0 0 0 0 0 5312 Maintenance - Building 10,000 40,796 25,000 26,600 26,000 5318 Maintenance - Automotive 0 33 0 0 0 5322 Maintenance - Roads & Walks 65,000 23,863 45,000 50,500 46,000 5325 Contractual Services 15,000 8,770 15,000 11,000 15,000 5328 Advertising 0 0 0 0 0 Supplies 5404 Clothing Expense 0 0 0 0 5,000 5407 Automotive Supplies 12,000 18,822 20,000 13,700 20,000 5410 General Supplies 8,000 9,614 8,000 6,000 3,000 5419 Medical & Lab Supplies 0 0 0 0 2,000 TOTAL NON-PERSONNEL SERVICES 110,300 102,174 114,000 108,600 118,000 OUTLAY 5807 Machinery, Tools & Instruments 0 0 1,000 1,000 1,000 TOTAL OUTLAY 0 0 1,000 1,000 1,000 TOTAL STREET MAINTENANCE 2,238,166 2,087,850 2,224,156 2,217,418 2,349,101 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 113 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Street Foreman 1.00 1.00 68,789 69,889 74,935 Heavy Equipment Operator 5.50 5.50 367,282 367,282 378,464 Tandem Truck Driver 1.50 1.50 98,659 98,659 101,583 Small Truck Driver 2.00 2.00 127,688 127,688 131,503 Parks Technician 4.00 4.00 254,622 254,622 262,252 Laborer 5.00 5.00 312,828 312,828 322,260 TOTAL 19.00 19.00 1,229,868 1,230,968 1,270,997 DEPARTMENT: STREET MAINTENANCE CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION Page 7 - 114 Page 7 - 115 CITY OF KAUKAUNA 2024 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 - 116 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,250 0 1,250 1,700 1,250 5325 Contractual Services 3,500 (4,182) 4,000 4,000 4,000 Supplies 5407 Automotive Supplies 1,500 2,151 1,500 2,000 1,500 5410 General Supplies 9,000 13,657 12,000 12,500 12,000 5413 Chemical & Ordnance 8,000 7,942 8,500 8,000 8,500 TOTAL NON-PERSONNEL SERVICES 23,250 19,567 27,250 28,200 27,250 TOTAL STREET SIGNS & MARKERS 23,250 19,567 27,250 28,200 27,250 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 117 CITY OF KAUKAUNA 2024 BUDGET DIVISION: TRANSPORTATION DEPARTMENT: TRAFFIC CONTROL MISSION STATEMENT The traffic control department's mission is to provide for the maintenance, repair, and safe operation of the city's seven signalized intersections, signalized pedestrian crossings, and all other powered traffic control and warning signage. This includes labor, parts, contractual services, and electrical services. Page 7 - 118 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 5,000 3,628 4,000 10,000 4,000 5325 Contractual Services 9,000 6,864 10,000 7,500 10,000 Supplies 5410 General Supplies 0 279 400 1,100 1,000 TOTAL NON-PERSONNEL SERVICES 14,000 10,771 14,400 18,600 15,000 OUTLAY 5807 Machinery, Tools & Instruments 4,500 0 10,000 10,000 8,000 TOTAL OUTLAY 4,500 0 10,000 10,000 8,000 TOTAL TRAFFIC CONTROL 18,500 10,771 24,400 28,600 23,000 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 119 CITY OF KAUKAUNA 2024 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-way's, vacant lots, and lawns which property owner have neglected to maintain. Weed/grass control on private property is charged to the property owner. This department's expenditure also includes the repair of weed eaters and hand mowers Page 7 - 120 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 1,500 2,224 2,000 1,000 2,000 5328 Advertising 0 67 500 0 500 Supplies 5407 Automotive Supplies 800 1,165 800 400 800 5410 General Supplies 300 18 300 1,000 500 TOTAL NON-PERSONNEL SERVICES 2,600 3,474 3,600 2,400 3,800 TOTAL WEED CONTROL 2,600 3,474 3,600 2,400 3,800 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 121 CITY OF KAUKAUNA 2024 BUDGET DIVISION: SANITATION DEPARTMENT: REFUSE COLLECTION MISSION STATEMENT The mission of the Refuse Collection Department is to provide maintenance to the multiple refuse trucks, 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 for large and irregular, spring and fall clean up, and tire collection weeks. Page 7 - 122 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 60,000 55,279 60,000 42,000 50,000 5325 Contractual Services 0 68 0 0 0 5328 Advertising 0 841 600 800 500 Supplies 5404 Clothing Expense 300 208 300 300 300 5407 Automotive Supplies 30,000 60,461 50,000 48,000 49,000 5410 General Supplies 1,000 1,117 1,500 1,200 2,000 TOTAL NON-PERSONNEL SERVICES 91,300 117,973 112,400 92,300 101,800 TOTAL REFUSE COLLECTION 91,300 117,973 112,400 92,300 101,800 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 123 CITY OF KAUKAUNA 2024 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, and the contracted disposal costs to remove the recycling and waste oil from the city disposal site. Page 7 - 124 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 132,500 132,882 127,000 127,000 127,000 5395 Recycling Costs 7,000 7,752 12,000 10,000 12,000 TOTAL NON-PERSONNEL SERVICES 139,500 140,634 139,000 137,000 139,000 TOTAL REFUSE DISPOSAL 139,500 140,634 139,000 137,000 139,000 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 125 CITY OF KAUKAUNA 2024 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS MISSION STATEMENT To provide adult citizens organized sports leagues to include men’s softball and adult coed kickball. 2023 Goals and Objectives • Increase enrollments for Adult Programs by 10% from previous year • Engage with other City Departments on joint programs • Increase social media presence to increase participation 2023 Accomplishments • Evaluated and implemented new fee structure for programs/leagues • Increased participation for Pickleball by adding additional classes • Social Media Insights o Increase in “likes” on social media by 5% o Increase of visits to KRD social media pages by 355% o Published 26% more posts annually 2024 Goals and Objectives • Create 1-2 new adult leagues and programs • Schedule onsite visits with coaches/instructors and create organized training schedule and documentation • Evaluate the needs and effectiveness of programs and activities through surveys and evaluations Service Efforts: INDICATOR 2021 2022 2023 Number of teams 33 35 29 Adult Open Gym - - Did not offer Photography 1 - Did not offer PAC Trips 25 80 56* Pickleball 11 8 54* Outdoor Cooking W/Caste Iron 7 11 0 No Boundaries - 12 12 Monday Afternoon Cards - - 0 Be Active Wisconsin 8 12 Did not offer Zumba 36 Adult Movement 6 Yoga 54* *Fall Program Registration is ongoing Page 7 - 126 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 42,092 42,283 42,439 41,859 37,636 5104 Temporary Payroll 22,793 14,497 34,757 16,802 29,001 5107 Overtime Pay 0 378 0 202 0 5119 Longevity Pay 540 540 585 460 300 Fringe Benefits 5151 Retirement Plan 8,243 8,564 8,498 8,084 7,811 5152 Residency 4,900 4,917 4,728 2,532 3,957 5154 Social Security 3,592 3,353 3,795 3,496 3,323 5157 Group Health Insurance 46,005 45,833 47,353 41,155 36,443 5160 Group Life Insurance 398 388 411 301 316 5163 Workers Compensation 3,730 3,057 3,712 2,591 2,910 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 132,293 123,810 146,278 117,482 121,697 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 300 300 175 460 5325 Contractual Services 2,600 5,695 3,000 6,500 6,500 5328 Advertising 2,650 0 2,250 1,000 2,000 Supplies 5401 Office Supplies 500 75 500 500 500 5407 Automotive Supplies 400 0 400 0 200 5422 Data Processing Supplies 4,000 4,000 4,000 4,000 4,000 5428 Recreation 4,500 4,180 4,500 1,000 2,000 5431 Postage 1,200 0 1,200 100 500 TOTAL NON-PERSONNEL SERVICES 16,150 14,249 16,150 13,275 16,160 TOTAL ADULT PROGRAM 148,443 138,060 162,428 130,757 137,857 CITY OF KAUKAUNA 2024 BUDGET Page 7 - 127 NUMBER OF 2023 2024 FULL-TIME EQUIVALENTS 2023 ESTIMATED PROPOSED TITLE OF POSITION 2023 2024 BUDGET ACTUAL BUDGET Recreation Program Manager 0.33 0.33 26,269 26,289 21,986 Office Assistant 0.33 0.33 16,170 15,570 15,650 TOTAL 0.67 0.67 42,439 41,859 37,636 2024 BUDGET DIVISION: COMMUNITY ENRICHMENT DEPARTMENT: ADULT PROGRAMS CITY OF KAUKAUNA Page 7 - 128 Page 7 - 129 CITY OF KAUKAUNA 2024 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, recreation department, local private clubs and the Kaukauna Area School District. The city maintains fields and buildings at the Doty Bayorgeon recreational facility, Horseshoe Park, Riverside Park, Grignon Park and Jonen Park. Page 7 - 130 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2023 OBJECT 2022 2022 2023 ESTIMATED 2024 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 24,000 23,311 24,000 24,100 24,000 5312 Maintenance - Building 3,000 809 3,000 3,000 3,000 5321 Maintenance - Other Equipment 450 3,535 1,000 500 1,000 5322 Maintenance - Roads & Walks 2,000 4 2,000 1,500 2,000 5325 Contractual Services 2,000 320 2,000 3,509 2,000 Supplies 5407 Automotive Supplies 1,000 1,674 2,000 700 2,000 5410 General Supplies 6,000 6,738 7,000 5,700 7,000 5425 Botanical & Agricultural 10,000 15,659 15,000 10,800 15,000 TOTAL NON-PERSONNEL SER